Adjusted book value per share, as converted was $16.51 per share as of Sept. 30, 2011, compared with $16.49 per share as of June 30, 2011. Symetra Life Insurance Company ended third quarter 2011 with an estimated risk-based capital (RBC) ratio of 455% and statutory capital and surplus, including asset valuation reserve (AVR), of $1,996.7 million. The estimated RBC ratio for third quarter 2011 reflected the decline in equity investments and the AUL transaction. On Jan. 1, 2012, the company will retrospectively adopt the new DAC accounting standard. The adoption of this standard is expected to reduce Symetra’s Dec. 31, 2010 book value by 0.8% to 1.2% and adjusted book value by 1.3% to 1.7%. This new accounting standard is not applicable to the company’s statutory capital and surplus nor will it affect Symetra’s RBC or holding company liquidity position.