| Schedule of Error Corrections |
Revised Consolidated Balance Sheet
| | | | | | | | | | | | | | | | | | | As of December 31, 2021 | | | | | | As Reported | Adjustment | As Revised | | Reinsurance recoverables | | | | | $ | 6,178.9 | | $ | 2.3 | | $ | 6,181.2 | | | Other Assets | | | | | 692.1 | | 6.8 | | 698.9 | | | Total assets | | | | | 33,911.5 | | 9.1 | | 33,920.6 | | | Claims and benefits payable | | | | | 1,595.9 | | 8.9 | | 1,604.8 | | | Reinsurance balances payable | | | | | 420.4 | | 25.8 | | 446.2 | | | Total liabilities | | | | | 28,421.8 | | 34.7 | | 28,456.5 | | | Retained Earnings | | | | | 4,066.8 | | (25.6) | | 4,041.2 | | | Total Assurant, Inc. stockholders’ equity | | | | | 5,489.7 | | (25.6) | | 5,464.1 | | | Total equity | | | | | 5,489.7 | | (25.6) | | 5,464.1 | | | Total liabilities and equity | | | | | 33,911.5 | | 9.1 | | 33,920.6 | |
Revised Consolidated Statements of Operations
| | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended September 30, 2021 | | Nine Months Ended September 30, 2021 | | As Reported | Adjustment | As Revised | | As Reported | Adjustment | As Revised | | Policyholder benefits | $ | 614.2 | | $ | 3.2 | | $ | 617.4 | | | $ | 1,681.2 | | $ | 3.0 | | $ | 1,684.2 | | | Underwriting, general and administrative expenses | 818.3 | | 0.1 | | 818.4 | | | 2,301.2 | | 5.5 | | 2,306.7 | | | Total benefits, losses and expenses | 2,446.3 | | 3.3 | | 2,449.6 | | | 6,991.5 | | 8.5 | | 7,000.0 | | | Income from continuing operations before income tax expense | 191.5 | | (3.3) | | 188.2 | | | 621.2 | | (8.5) | | 612.7 | | | Income tax expense | 37.9 | | (0.7) | | 37.2 | | | 134.4 | | (0.6) | | 133.8 | | | Net income from continuing operations | 153.6 | | (2.6) | | 151.0 | | | 486.8 | | (7.9) | | 478.9 | | | Net income | 882.4 | | (2.6) | | 879.8 | | | 1,248.8 | | (7.9) | | 1,240.9 | | | Net income attributable to stockholders | 882.4 | | (2.6) | | 879.8 | | | 1,248.8 | | (7.9) | | 1,240.9 | | | Net income attributable to common stockholders | 882.4 | | (2.6) | | 879.8 | | | 1,244.1 | | (7.9) | | 1,236.2 | | | Basic earnings per share from continuing operations | 2.60 | | (0.04) | | 2.56 | | | 8.07 | | (0.13) | | 7.94 | | | Basic earnings per share attributable to common stockholders | 14.92 | | (0.04) | | 14.88 | | | 20.81 | | (0.13) | | 20.68 | | | Diluted earnings per share from continuing operations | 2.58 | | (0.04) | | 2.54 | | | 8.00 | | (0.13) | | 7.87 | | | Diluted earnings per share attributable to common stockholders | 14.83 | | (0.04) | | 14.79 | | | 20.52 | | (0.13) | | 20.39 | |
Revised Consolidated Statements of Comprehensive Income
| | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended September 30, 2021 | | Nine Months Ended September 30, 2021 | | As Reported | Adjustment | As Revised | | As Reported | Adjustment | As Revised | | Net Income | $ | 882.4 | | $ | (2.6) | | $ | 879.8 | | | $ | 1,248.8 | | $ | (7.9) | | $ | 1,240.9 | | | Total comprehensive income | 194.3 | | (2.6) | | 191.7 | | | 454.9 | | (7.9) | | 447.0 | | | Total comprehensive income attributable to stockholders | 194.3 | | (2.6) | | 191.7 | | | 454.9 | | (7.9) | | 447.0 | |
Revised Consolidated Statements of Changes in Equity
| | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended September 30, 2021 | | Nine Months Ended September 30, 2021 | | As Reported | Adjustment | As Revised | | As Reported | Adjustment | As Revised | | Beginning equity | $ | 5,908.4 | | $ | (20.5) | | $ | 5,887.9 | | | $ | 5,954.8 | | $ | (15.2) | | $ | 5,939.6 | | | Net Income | 882.4 | | (2.6) | | 879.8 | | | 1,248.8 | | (7.9) | | 1,240.9 | | | | | | | | | | | Ending equity | 5,744.4 | | (23.1) | | 5,721.3 | | | 5,744.4 | | (23.1) | | 5,721.3 | |
Revised Consolidated Statement of Cash Flows
| | | | | | | | | | | | | Nine Months Ended September 30, 2021 | | As Reported | Adjustment | As Revised | | Operating activities | | | | Net Income Attributable to Stockholders | $ | 1,248.8 | | $ | (7.9) | | $ | 1,240.9 | | | Change in insurance policy reserves and expenses | 1,427.8 | | (2.0) | | 1,425.8 | | | Change in reinsurance recoverable | (517.7) | | (1.0) | | (518.7) | | | Change in reinsurance balance payable | 31.2 | | 6.0 | | 37.2 | | | Change in deferred acquisition costs and value of business acquired | (712.1) | | 5.5 | | (706.6) | | | Change in taxes receivable | (122.7) | | (0.7) | | (123.4) | | | Other | (17.1) | | 0.1 | | (17.0) | | | Net cash provided by operating activities | 527.0 | | — | | 527.0 | |
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