The Hartford 2010 Annual Report Download - page 130

F-2
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Stockholders of
The Hartford Financial Services Group, Inc.
Hartford, Connecticut
We have audited the accompanying consolidated balance sheets of The Hartford Financial Services Group, Inc. and its subsidiaries
(collectively, the “Company”) as of December 31, 2010 and 2009, and the related consolidated statements of operations, changes in
equity, comprehensive income (loss), and cash flows for each of the three years in the period ended December 31, 2010. Our audits also
included the financial statement schedules listed in the Index at Item 15. These financial statements and financial statement schedules
are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements and
financial statement schedules based on our audits.
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those
standards require that we plan and perform the audit 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, such consolidated financial statements present fairly, in all material respects, the financial position of The Hartford
Financial Services Group, Inc. and its subsidiaries as of December 31, 2010 and 2009, and the results of their operations and their cash
flows for each of the three years in the period ended December 31, 2010, in conformity with accounting principles generally accepted in
the United States of America. Also, in our opinion, such financial statement schedules, when considered in relation to the basic
consolidated financial statements taken as a whole, present fairly, in all material respects, the information set forth therein.
As discussed in Note 1 of the consolidated financial statements, the Company changed its method of accounting and reporting for
variable interest entities and embedded credit derivatives as required by accounting guidance adopted in 2010, for other-than-temporary
impairments as required by accounting guidance adopted in 2009, and for the fair value measurement of financial instruments as
required by accounting guidance adopted in 2008.
We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the
Company's internal control over financial reporting as of December 31, 2010, based on the criteria established in Internal Control—
Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission and our report dated
February 25, 2011 expressed an unqualified opinion on the Company's internal control over financial reporting.
DELOITTE & TOUCHE LLP
Hartford, Connecticut
February 25, 2011