Reconciliation of Adjusted Operating Income of Insurance Segment to U.S. GAAP a. For the three months ended June 30, 2014 and June 30, 2013, respectively. RECONCILIATION OF ADJUSTED OPERATING INCOME OF INSURANCE SEGMENT TO U.S. GAAP NET INCOME (UNAUDITED) 31 ($ in Millions) 2014 2013 Reported net income (loss) - Insurance segment $70.2 $53.3 Add back: Effect of investment gains, net of offsets (40.7) (13.3) Effect of change in FIA embedded derivative discount rate, net of offsets 9.1 (22.4) Effect of class action litigation reserves, net of offsets (0.1) 0.0 Adjusted operating income - Insurance segment $38.5 $17.6 Fiscal Quarter (a)