Sun Life 2012 Annual Report Download - page 106

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Disposal Group Classified as Held for Sale
Assets and Liabilities of the Disposal Group Classified as Held for Sale
The composition of the assets and liabilities of the disposal group classified as held for sale included in our Consolidated Statement of
Financial Position as at December 31, 2012 are as follows:
Assets
Cash, cash equivalents and short-term securities $ 574
Debt securities 10,449
Equity securities 47
Mortgages and loans 2,234
Derivative assets 309
Other invested assets 25
Policy loans 559
Investment properties 150
Invested assets 14,347
Other assets 156
Reinsurance assets 158
Deferred tax assets 406
Total general fund assets 15,067
Investments for account of segregated fund holders 27,668
Total assets of disposal group classified as held for sale $ 42,735
Liabilities
Insurance contract liabilities $ 11,238
Investment contract liabilities 957
Derivative liabilities 265
Other liabilities 229
Total general fund liabilities 12,689
Insurance contract for account of segregated fund holders 27,668
Total liabilities of disposal group classified as held for sale $ 40,357
Accumulated Other Comprehensive Income (Loss) of the Disposal Group Classified as Held for Sale
The components of accumulated other comprehensive income (loss), net of taxes, of disposal group classified as held for sale included
in our Consolidated Statement of Changes in Equity as at December 31, 2012 are as follows:
Unrealized gains (losses) on available-for-sale assets $72
Unrealized cumulative translation differences, net of hedging activities (132)
Total accumulated other comprehensive income (loss) of disposal group classified as held for sale $ (60)
Fair Value Hierarchy of Financial Instruments Classified as Held for Sale
The following tables present our financial instruments included in assets and liabilities of the disposal group classified as held for sale
that are measured at fair value by hierarchy level:
As at December 31, 2012 Level 1 Level 2 Level 3 Total
Assets
Cash, cash equivalents and short-term securities $ 574 $ – $ – $ 574
Debt securities – fair value through profit or loss(1) 636 7,489 323 8,448
Debt securities – available-for-sale(1) 661 1,327 13 2,001
Equity securities – fair value through profit or loss –142337
Equity securities – available-for-sale –10 –10
Derivative assets 38 271 – 309
Other invested assets – – 21 21
Total invested assets 1,909 9,111 380 11,400
Investments for account of segregated fund holders 22,509 6,269 442 29,220
Total financial assets of disposal group classified as held for sale measured
at fair value $ 24,418 $ 15,380 $ 822 $ 40,620
Liabilities
Investment contract liabilities – – 890 890
Derivative liabilities 57 207 1 265
Investment contracts for account of segregated fund holders ––––
Total financial liabilities of disposal group classified as held for sale measured
at fair value $ 57 $ 207 $ 891 $ 1,155
(1) See tables below for further details.
104 Sun Life Financial Inc. Annual Report 2012 Notes to Consolidated Financial Statements