gaap_april01_0

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gross margin for FAS120 in cases of historical US GAAP accounting (i.e., nonpurchase situations)?

Item Field expenses related to servicing policyholders Actuarial valuation Accounting – reporting Comptroller and treasurer Legal (regular recurring) President, CEO, COO budgets Other senior executives (not in marketing) Audit fees, regulatory fees Guarantee association assessments Public and shareholder relations Charitable and community expenses Corporate budgeting Corporate planning

Item Field expenses related to servicing policyholders Actuarial valuation Accounting – reporting Comptroller and treasurer Legal (regular recurring) President, CEO, COO budgets Other senior executives (not in marketing) Audit fees, regulatory fees Guarantee association assessments Public and shareholder relations Charitable and community expenses Corporate budgeting Corporate planning

Stock-Publicly Traded Less than 50% to 100% 99% 50% 0% 5% 63%

0% 11% 16% 26% 26% 21% 31% 26% 32% 42% 32% 47% 21% 32%

11% 5% 5% 16% 11% 16% 5% 0% 11% 10% 11% 11%

5% 5% 5% 16% 21% 21% 16% 0% 5% 0% 5% 5%

0% 17%

Less than 50% 9%

All Companies 50% to 99% 7%

15% 26% 25% 26% 32% 26% 35% 36% 33% 44% 30% 33%

17% 11% 11% 19% 19% 28% 9% 4% 11% 11% 11% 15%

11% 11% 9% 11% 13% 11% 7% 4% 4% 2% 7% 4%

7

N/A 21%

63% 59% 59% 42% 32% 26% 42% 32% 36% 32% 52% 41%

5% 5% 5% 5% 5% 11% 5% 26% 16% 11% 11% 11%

100%

N/A

50%

17%

53% 48% 46% 40% 32% 29% 45% 43% 35% 35% 45% 41%

4% 4% 9% 4% 4% 6% 4% 13% 17% 8% 7% 7%


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