Item 8.01 Other Events
On January 1, 2012, Reinsurance Group of America, Incorporated (the "Company")
adopted Accounting Standards Update 2010-26, "Accounting for Costs Associated
with Acquiring or Renewing Insurance Contracts" (the "Update"), on a
retrospective basis. The Update specifies that only costs related directly to
the successful acquisition of new or renewal contracts can be capitalized as
deferred acquisition costs; all other acquisition-related costs must be expensed
as incurred. This Current Report on Form 8-K (this "Current Report") is being
filed to reflect the impact of the adoption of the Update on the Company's
previously filed financial statements and other disclosures included in the
Annual Report on Form 10-K for the year ended December 31, 2011 (the "2011
Annual Report") filed with the U.S. Securities and Exchange Commission ("SEC")
on February 29, 2012. For further detail, see Note 2 of the consolidated
financial statements in Exhibit 99.1 to this Current Report.
In addition, in response to a comment letter received from the SEC, the Company
has removed the "Unaudited" label from Note 11 of the consolidated financial
statements in Exhibit 99.1 to this Current Report.
The following items of the 2011 Annual Report (collectively, the "Revised
Sections") are being revised in Exhibit 99.1 to this Current Report:
Part IV, Item 15. Exhibits and Financial Statement Schedules
The Revised Sections are being filed as Exhibit 99.1 to this Current Report and
such exhibit is incorporated by reference herein. The disclosures filed as
Exhibit 99.1 should be read in conjunction with the 2011 Annual Report and
supplement and supersede the corresponding portions of the 2011 Annual Report,
as specified above and in such exhibit. No items of the 2011 Annual Report other
than those identified above or in Exhibit 99.1 are being revised by this Current
Report. Information in the 2011 Annual Report is generally stated as of
December 31, 2011. This Current Report does not reflect any subsequent
information or events other than the changes indentified above or in Exhibit
99.1 and the Revised Sections have not been updated for any other activities or
events occurring after the filing date of the 2011 Annual Report. This Current
Report does not purport to update the Risk Factors or Management's Discussion
and Analysis of Financial Condition and Results of Operations (including the
Forward-Looking and Cautionary Statements therein) contained in the 2011 Annual
Report for any information, uncertainties, transactions, risks, events or trends
occurring, or known to management, other than the events described in Exhibit
99.1 or above. More current information about the Company is contained in our
Quarterly Report on Form 10-Q for the quarter ended March 31, 2012, our other
Current Reports on Form 8-K and other filings with the SEC.
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Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
12.1 Ratio of Earnings to Fixed Charges
23.1 Consent of Deloitte & Touche LLP
99.1 Revised items in 2011 Annual Report on Form 10-K :
Part I, Item 1. Business ("Overview" section only)
Part I, Item 1A. Risk Factors ("Our international operations involve
inherent risks" risk factor only)
Part II, Item 6. Selected Financial Data
Part II, Item 7. Management's Discussion and Analysis of Financial
Condition and Results of Operations
Part II, Item 8. Financial Statements and Supplementary Data
Part IV, Item 15. Exhibits and Financial Statement Schedules
101.INS XBRL Instance Document
101.SCH XBRL Taxonomy Extension Schema Document
101.CAL XBRL Taxonomy Extension Calculation Linkbase Document
101.LAB XBRL Taxonomy Extension Label Linkbase Document
101.PRE XBRL Taxonomy Extension Presentation Linkbase Document
101.DEF XBRL Taxonomy Extension Definition Linkbase Document
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