content_image/193641.jpg content_image/193642.jpg content_image/193643.jpg
## Accumulated Other Comprehensive Income (Loss) NOTE 18 

Accumulated other comprehensive income (loss) excludes amounts required to adjust future policy benefits for the run-off settlement annuity business. 

Changes in accumulated other comprehensive income (loss) were as follows: 

<img src='content_image/193641.jpg'>

<img src='content_image/193642.jpg'>

<img src='content_image/193643.jpg'>

## Shareholders’ Equity and Dividend Restrictions NOTE 19 

State insurance departments and foreign jurisdictions that regulate certain of the Company’s subsidiaries prescribe accounting practices (which differ in some respects from GAAP) to determine statutory net income and surplus. The Company’s life insurance and HMO company 

