2007 0611 – OTS – Office of Thrift Supervison Holding Company Report Of Examination of AIG – 52p

  • 2007 0611 – OTS – Office of Thrift Supervison Holding Company Report Of Examination of AIG  —  [BonkNote]  —  52p
  • (p12) – Based on revenues,
    • domestic general insurance (30.7 percent) and
    • foreign life insurance and retirement services (31.2 percent) are the largest operating segments of the company.
    • The other segments of the conglomerate include:
      • domestic life and retirement services (14.3 percent),
      • foreign general (10.8percent),
      • financial services (8.0 percent), and
      • asset management (5.0 percent)

  • (p14)  – AIG insurance companies and AIGFP invest in Mortgage Backed Securities (MBS) and Collateralized Debt Obligations (CDOs), in which the underlying collateral includes pools of subprime mortgages.
    • AIG provided significant public disclosure of its subprime mortgage exposure with its second quarter 2007 earnings release.
    • Management is comfortable with the size of the exposures and the quality of the respective investment portfolios and operations.

  • (p24) – The Financial Services segment had negative earnings trends due to changes in accounting rules rather than core fundamentals.

  • (p26) – Liquidity
    • Dividends from the company’s insurance and financial services subsidiaries are the principal source of funding for its top tier operations.
    • Dividends are a sound funding source because the subsidiaries have proven earnings and cash flow records.
    • In addition, AIG issues commercial paper to fund short-term cash needs, medium term notes to fund its matched investment program (MIP), and long-term debt securities to capitalize subsidiaries and repurchase common stock.
    • It has established back-up credit facilities with financial institutions to support its liquidity needs should it lose access to the commercial paper facility.
    • AIG also has access to a $2 billion inter-company line of credit with its insurance subsidiaries.
    • AIG uses funds mainly to service debt obligations, pay dividends to shareholders, allocate capital to subsidiaries, and repurchase outstanding common stock.

  • (p33) – Cash Analysis
    • Changes in operating assets and liabilities:
    • General and life insurance reserves
      Period Ended – 03/31/2007 Fiscal Year Ended
      12/31/2006
      Fiscal Year Ended
      12/31/2005

      $4,190

      $13,173 $27,299

  • (p37) – The following table lists AIG’s significant intra-group transactions (IGT) as of March 31, 2007.
    • $6.1 billion in Loans: From American General Life Insurance Co to AIG Financial Products Corp