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Non-consolidated Balance Sheets

Sony Life Insurance Co., Ltd.

As of March 31, 2009, 2010 and 2011

(Millions of yen)

2009 2010 2011

Composition Composition Composition

Amount (%) Amount (%) Amount (%)

Assets:

Cash and deposits 25,174 0.7 45,707 1.1 35,103 0.7

Cash 15 13 13

Deposits 25,158 45,693 35,089

Call loans 45,800 1.2 91,800 2.1 68,500 1.5

Monetary trusts 607,625 15.9 288,772 6.7 276,475 5.9

Securities 2,819,638 74.0 3,539,114 82.6 4,017,583 85.1

Japanese government bonds 2,196,830 3,023,972 3,548,082

Japanese municipal bonds 29,190 28,433 11,328

Japanese corporate bonds 270,253 99,351 70,610

Japanese stocks 70,620 103,098 92,691

Foreign securities 189,426 186,043 192,328

Other securities 63,317 98,214 102,540

Loans 120,462 3.2 127,599 3.0 134,419 2.8

Policy loans 120,462 127,599 134,419

Tangible fixed assets 82,793 2.2 80,923 1.9 76,014 1.6

Land 33,076 33,076 31,469

Buildings 47,498 46,839 43,693

Leased assets 337 272 230

Construction in progress 1,179 - -

Other tangible fixed assets 701 735 621

Intangible fixed assets 12,187 0.3 13,862 0.3 18,390 0.4

Software 12,136 13,814 18,346

Leased assets 0 0 -

Other intangible

fixed assets 49 47 44

Due from agencies 1 0.0 - - - -

Due from reinsurers 104 0.0 120 0.0 84 0.0

Other assets 61,911 1.6 71,165 1.7 56,250 1.2

Other receivables 29,096 41,580 34,335

Prepaid expenses 992 1,288 1,248

Accrued income 11,252 22,399 14,327

Money on deposits 3,969 3,875 4,073

Collateral pledged on

forward transactions 13,583 - -

Advance payments 1,336 322 491

Others 1,679 1,699 1,773

Deferred tax assets 35,439 0.9 27,686 0.6 40,738 0.9

Reserve for possible loan losses (208) (0.0) (212) (0.0) (228) (0.0)

Total Assets 3,810,929 100.0 4,286,540 100.0 4,723,332 100.0

Liabilities:

Policy reserves and others 3,614,027 94.8 4,012,112 93.6 4,404,576 93.3

Reserve for outstanding claims 19,111 21,424 28,252

Policy reserves 3,592,376 3,985,610 4,371,484

Reserve for policyholders’

dividends 2,539 5,076 4,839

Due to agencies 1,216 0.0 1,445 0.0 1,502 0.0

Due to reinsurers 880 0.0 716 0.0 684 0.0

Other liabilities 36,891 1.0 55,501 1.3 65,980 1.4

Accrued income tax 9,530 16,943 19,482

Other payables 6,032 16,772 23,492

Accrued expenses 11,883 12,088 12,625

Unearned income 883 949 956

Deposits received 360 372 542

Deposits received for

guarantee 6,252 5,627 5,518

Lease obligations 388 325 284

Asset retirement obligations - - 633

Policy suspense and

other suspense 1,560 2,420 2,445

Reserve for employees’

retirement benefits 12,727 0.3 14,989 0.3 17,596 0.4

Reserve for directors’

retirement benefits 95 0.0 118 0.0 143 0.0

Reserve for price fluctuations 3,653 0.1 9,637 0.2 16,768 0.4

Reserve for price fluctuations 3,653 9,637 16,768

Deferred tax liabilities on

land revaluation 706 0.0 706 0.0 693 0.0

Total Liabilities 3,670,198 96.3 4,095,228 95.5 4,507,945 95.4

Net Assets:

Common stock 70,000 1.8 70,000 1.6 70,000 1.5

Capital surplus 5,865 0.2 5,865 0.1 5,865 0.1

Capital reserve 5,865 5,865 5,865

Retained earnings 62,325 1.6 101,464 2.4 134,008 2.8

Earned reserve 8,478 9,878 11,418

Other retained earnings 53,847 91,585 122,590

Unappropriated retained

earnings for the period 53,847 91,585 122,590

Total shareholders’ equity 138,190 3.6 177,329 4.1 209,873 4.4

Net unrealized gains on other

securities, net of taxes 4,015 0.1 15,458 0.4 7,013 0.1

Land revaluation, net of taxes (1,475) (0.0) (1,475) (0.0) (1,499) (0.0)

Total valuation and translation

adjustments 2,539 0.1 13,982 0.3 5,513 0.1

Total Net Assets 140,730 3.7 191,312 4.5 215,387 4.6

Total Liabilities and Net Assets 3,810,929 100.0 4,286,540 100.0 4,723,332 100.0

Non-consolidated Statements of Income

Sony Life Insurance Co., Ltd.

For the years ended March 31, 2009, 2010 and 2011

(Millions of yen)

2009 2010 2011

Ordinary Revenues 765,910 881,798 900,091

Income from insurance premiums 662,011 700,101 770,330

Insurance premiums 660,642 698,168 768,259

Ceded reinsurance commissions 1,368 1,932 2,070

Investment income 98,781 175,397 119,500

Interest income and dividends 55,803 70,668 87,533

Interest income from deposits 0 0 0

Interest income and dividends from securities 39,033 54,662 70,883

Interest income from loans 4,732 4,991 5,216

Rent revenue from real estate 11,632 10,942 11,379

Other interest income and dividends 404 71 53

Income from monetary trusts, net - 22,887 6,983

Income from trading securities, net 1,084 - -

Gains on sale of securities 32,115 15,107 24,982

Gains on redemption of securities 807 3,939 0

Gains on derivatives, net 8,937 - -

Other investment income 32 37 1

Gains on separate accounts, net - 62,757 -

Other ordinary income 5,117 6,299 10,260

Income for annuity riders 1,779 1,449 1,625

Income for deferred payment of claims 2,351 3,591 7,202

Other ordinary income 987 1,258 1,432

Ordinary Expenses 733,500 801,698 826,914

Insurance claims and other payments 274,778 274,278 297,966

Insurance claims 62,090 64,855 76,513

Annuity payments 7,111 7,742 8,224

Insurance benefits 32,898 34,670 38,346

Surrender payments 168,135 162,694 170,716

Refund to policyholders 2,172 1,950 1,853

Reinsurance premiums 2,370 2,364 2,312

Provision for policy reserves and others 219,031 395,551 392,722

Provision for reserve for outstanding claims 1,706 2,312 6,827

Provision for policy reserves 217,285 393,234 385,873

Interest on policyholders’ dividend reserve 39 4 21

Investment expenses 133,777 20,584 19,303

Interest expenses 42 29 56

Losses on monetary trusts, net 856 - -

Losses on sale of securities 16,157 10,073 1,866

Devaluation losses on securities 31,899 - 348

Losses on redemption of securities 262 361 23

Foreign exchange losses, net 2,614 833 533

Provision for reserve for possible loan losses 134 3 20

Depreciation of real estate for rent and others 2,932 2,763 2,551

Other investment expenses 6,664 6,518 6,432

Losses on separate accounts, net 72,212 - 7,470

Operating expenses 93,928 96,860 99,374

Other ordinary expenses 11,983 14,424 17,548

Payments of deferred claims 1,898 2,611 4,678

Taxes 6,226 6,470 6,784

Depreciation and amortization 1,836 2,334 2,754

Provision for reserve for employees’ retirement benefits 1,995 2,982 3,299

Provision for reserve for directors’ retirement benefits 24 22 25

Others 2 2 5

Ordinary Profit 32,409 80,099 73,176

Extraordinary Gains 20,446 - -

Reversal of reserve for price fluctuations 20,446 - -

Reversal of reserve for price fluctuations 20,446 - -

Extraordinary Losses 97 6,107 8,735

Losses on disposal of fixed assets 60 116 22

Impairment losses 20 5 1,291

Provision for reserve for price fluctuations - 5,984 7,131

Provision for reserve for price fluctuations - 5,984 7,131

Loss on adjustment for changes of accounting standard

for asset retirement obligations - - 290

Other extraordinary losses 16 - -

Provision (Reversal) for Reserve for Policyholders’ Dividends (429) 3,516 1,257

Income Before Income Taxes 53,188 70,475 63,183

Income Taxes—current 14,087 22,688 31,374

Income Taxes—deferred 5,317 1,649 (8,411)

Total Income Taxes 19,404 24,337 22,962

Net Income 33,783 46,138 40,220



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