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Average equity excluding AOCI is the average of the beginning and ending equity excluding AOCI for the period.
The objective of ASU 2013-02 is to improve the transparency of changes in OCI, and items reclassified out of AOCI in the financial statements.
The ratio of debt to total capital4, excluding AOCI, declined to 18.
Book value per diluted common share excluding accumulated other comprehensive income ("AOCI"): Book value per diluted common share excluding AOCI is a non-GAAP financial measure based on a GAAP financial measure.
Financial measures that exclude after-tax net capital gains and losses and AOCI are non-GAAP (Generally Accepted Accounting Principles in the United States) measures.
Based on projected statutory effective tax rate analyses, the non-GAAP tax provision was calculated to be approximately 39 and 37 percent for the three months ended September 30, 2012 and 2011, respectively, for all non-GAAP operating expense adjustments except the AOCI adjustments during the three months ended September 30, 2012.
HFSG's financial leverage ratio (excluding AOCI on fixed maturities) increased to 26.
The tables attached to this release define and reconcile income from operations, return on equity ("ROE"), and book value per share excluding AOCI, non-GAAP measures, to net income, ROE, and book value per share including AOCI calculated in accordance with GAAP.
Income (loss) from operations, operating revenues, return on equity (including and excluding average goodwill within average equity), excluding AOCI, using annualized income (loss) from operations and return on capital are financial measures we use to evaluate and assess our results.
Book Value As of September 30, 2012, book value per share of common stock, excluding AOCI, was $40.
The Hartford provides book value per common share excluding AOCI to enable investors to analyze the amount of the company's net worth that is primarily attributable to the company's business operations.