Anthem Blue Cross 2000 Annual Report Download - page 3

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Report of Independent Auditors
Board of Directors
Anthem Insurance Companies, Inc.
We have audited the accompanying consolidated balance sheets of Anthem Insurance Companies, Inc. as of December
31, 2000 and 1999, and the related consolidated statements of income, policyholders’ surplus and cash flows for each of
the three years in the period ended December 31, 2000. These financial statements are the responsibility of the
Company’ s management. Our responsibility is to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with auditing standards generally accepted in the United States. Those
standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall financial statement presentation. We
believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated
financial position of Anthem Insurance Companies, Inc. at December 31, 2000 and 1999, and the consolidated results
of its operations and its cash flows for each of the three years in the period ended December 31, 2000, in conformity
with accounting principles generally accepted in the United States.
Indianapolis, Indiana
January 29, 2001,
except for Note 17, as to which
the date is June 18, 2001