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Reclassifications:

Certain reclassifications have been made to prior-year amounts to conform to current-year

reporting classifications. These reclassifications had no impact on net earnings or total shareholders' equity.

New Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Business Combinations - Simplifying the Accounting for Measurement-Period Adjustments:

In September

2015, the FASB issued guidance requiring that an acquirer recognize adjustments to estimated amounts that are identified

during the measurement period in the reporting period in which the adjustments are determined. In the same period’s

financial statements, the acquirer is required to record income effects of the adjustments as if the accounting had been

completed at the acquisition date. The acquirer is also required to present separately on the face of the income statement

or disclose in the notes the portion of the amount recorded in current-period earnings by line item that would have been

recorded in previous reporting periods if the adjustment to the estimated amounts had been recognized as of the

acquisition date. We adopted this guidance as of January 1, 2016. The adoption of this guidance did not have a significant

impact on our financial position, results of operations, or disclosures.

Financial Services - Insurance - Disclosures about Short-Duration Contracts:

In May 2015, the FASB issued

updated guidance requiring enhanced disclosures by all insurance entities that issue short-duration contracts. The

amendments require insurance entities to disclose for annual reporting periods information about the liability for unpaid

claims and claim adjustment expenses. The amendments also require insurance entities to disclose information about

significant changes in methodologies and assumptions used to calculate the liability for unpaid claims and claim

adjustment expenses. In addition, the amendments require insurance entities to disclose for annual and interim reporting

periods a roll-forward of the liability for unpaid claims and claim adjustment expenses. For health insurance claims, the

amendments require the disclosure of the total of incurred-but-not-reported liabilities and expected development on

reported claims included in the liability for unpaid claims and claim adjustment expenses. We adopted this guidance as of

December 31, 2016, and have no insurance contracts classified as short-duration. The adoption of this guidance did not

have a significant impact on our disclosures.

Fair Value Measurement - Disclosures for Investments in Certain Entities That Calculate Net Asset Value per

Share (or Its Equivalent):

In May 2015, the FASB issued updated guidance that removes the requirement to categorize

within the fair value hierarchy all investments for which fair value is measured using the net asset value per share

practical expedient. The amendments also remove the requirement to make certain disclosures for all investments that

are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures

are limited to investments for which the entity has elected to measure the fair value using that practical expedient. We

adopted this guidance as of January 1, 2016. The adoption of this guidance did not have a significant impact on our

disclosures.

Interest - Imputation of Interest - Simplifying the Presentation of Debt Issuance Costs:

In April 2015, the FASB

issued updated guidance to simplify presentation of debt issuance costs. The updated guidance requires that debt

issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the

carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt

issuance costs are not affected by this amendment. In August 2015, the FASB issued updated Securities and Exchange

Commission (SEC) Staff guidance pertaining to the presentation of debt issuance costs related to line-of-credit

arrangements. The guidance states that an entity may defer and present debt issuance costs as an asset, subsequently

amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether

there are any outstanding borrowings on the line-of-credit arrangement. We retrospectively adopted this guidance as of

January 1, 2016. The retrospective adoption of this accounting standard resulted in a $40 million reduction to notes

payable and other assets as of December 31, 2015, the earliest balance sheet date presented in the period of adoption,

but did not have a significant impact on our financial position, results of operations, or disclosures.

Consolidation - Amendments to the Consolidation Analysis:

In February 2015, the FASB issued updated

guidance that affects evaluation of whether limited partnerships and similar legal entities (limited liability corporations and

securitization structures, etc.) are VIEs, evaluation of whether fees paid to a decision maker or a service provider are a

variable interest, and evaluation of the effect of fee arrangements and the effect of related parties on the determination of

the primary beneficiary under the VIE model for consolidation. The updated guidance eliminates the presumption that a

general partner should consolidate a limited partnership. Limited partnership and similar legal entities that provide

partners with either substantive kick-out rights or substantive participating rights over the general partner will now be

evaluated under the voting interest model rather than the VIE model for consolidation. In situations where no single party

has a controlling financial interest in a VIE, the related party relationships under common control should be considered in

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