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Allianz SE

Annual Report Aug 8, 2012

29_10-q_2012-08-08_352a6502-8418-41d1-98aa-f3a2082de157.pdf

Annual Report

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Allianz Group Interim Report Second Quarter and First Half Year of 2012

Allianz at a Glance

Three months ended 30 June Six months ended 30 June
Change
from
previous
Change
from
previous
More
details on
2012 2011 year 2012 2011 year page
INCOME STATEMENT
Total revenues1 € mn 25,196 24,574 2.5% 55,249 54,479 1.4% 3
Operating profit2 € mn 2,364 2,300 2.8% 4,694 3,960 18.5% 4
Net income € mn 1,320 1,071 23.2% 2,765 1,986 39.2% 6
SEGMENTS 3
P rope
rt y- C as ualt
y
Gross premiums written € mn 10,726 10,194 5.2% 25,523 24,445 4.4% 12
Operating profit2 € mn 1,112 1,329 (16.3)% 2,301 1,992 15.5% 14
Combined ratio % 97.4 95.0 2.4 pts 96.8 98.1 (1.3) pts 15
L ife
/Health
Statutory premiums € mn 12,861 12,978 (0.9)% 26,560 27,248 (2.5)% 23
Operating profit2 € mn 821 679 20.9% 1,647 1,381 19.3% 25
Margin on reserves bps 76 66 10 77 67 10 25
Asset
Management
Operating revenues € mn 1,497 1,303 14.9% 2,936 2,576 14.0% 32
Operating profit2 € mn 635 528 20.3% 1,248 1,056 18.2% 33
Cost-income ratio % 57.6 59.5 (1.9) pts 57.5 59.0 (1.5) pts 33
Corpo r ate
and
Othe
r
Total revenues € mn 141 137 2.9% 296 288 2.8% 4
Operating result2 € mn (191) (205) 6.8% (475) (428) (11.0)% 36
Cost-income ratio (Banking) % 85.0 93.4 (8.4) pts 82.4 90.6 (8.2) pts 81
Balance
Sheet
Total assets as of 30 June4 € mn 668,960 641,472 4.3% 668,960 641,472 4.3% 41
Shareholders' equity as of 30 June4 € mn 48,013 44,915 6.9% 48,013 44,915 6.9% 40
Non-controlling interests as of 30 June4 € mn 2,389 2,338 2.2% 2,389 2,338 2.2% 40
Sha
re Info
rmation
Basic earnings per share 2.73 2.21 23.5% 5.76 4.11 40.1% 102
Diluted earnings per share 2.68 2.17 23.5% 5.73 4.07 40.8% 102
Share price as of 30 June4 79.11 73.91 7.0% 79.11 73.91 7.0% 1
Market capitalization as of 30 June4 € mn 36,019 33,651 7.0% 36,019 33,651 7.0%
Othe
r Data
Total assets under management as of 30 June4 € bn 1,748 1,657 5.5% 1,748 1,657 5.5% 31
thereof:
Third-party assets under management as of 30 June4
€ bn 1,354 1,281 5.7% 1,354 1,281 5.7% 31

1 | Total revenues comprise statutory gross premiums written in Property-Casualty and Life/Health, operating revenues in Asset Management and total revenues in Corporate and Other (Banking).

2 | The Allianz Group uses operating profit as a key financial indicator to assess the performance of its business segments and the Group as a whole.

3 | The Allianz Group operates and manages its activities through four segments: Property-Casualty, Life/Health, Asset Management and Corporate and Other. For further information, please refer to note 3 of our condensed consolidated interim financial statements.

4 | 2011 figures as of 31 December 2011.

then and now

Ever since it was established in 1890, Allianz has consistently geared its portfolio to meet the needs of its customers. We operate around the world and millions of people still place their trust in us. Our selected marketing motifs take up the spirit of the various epochs and form a bridge from the pioneering days at the beginning of the 20th century to the knowledge society of tomorrow.

1986: Allianz developed targeted information for schoolchildren, students and young professionals to provide them with information on asset formation and suitable insurance coverage.

i. Group Management Repor t

1

ii. Condensed Consolidated Inte r im F inancial S tatements

53 Content

B asic
allian
z sha
r e info
r mation
Security Codes WKN 840 400
ISIN DE 000 840 400 5
Navigation help
Bloomberg ALV GY
Reuters ALVG.DE Allianz Group Property-Casualty Asset Management
Share type Registered share with restricted transfer Life/Health Corporate & Other

Development of theAl lianz share price versus EURO STOXX 50 and STOXX Europe 600 Insurance

Indexed on the Allianz share price in €

Source: Thomson Reuters Datastream. Up-to-date information on the development of the Allianz share price is available at WWW. ALLIANZ . COM/ SHARE .

c ontact investor relations

Allianz SE Investor Relations Königinstrasse 28 80802 Munich, Germany Allianz Investor Line Mon- Fri: 8 a.m. - 8 p.m. Phone:+49. 89. 3800 7555 Fax: +49. 89. 3800 3899

Imprint

Design/Concept Allianz SE – Group Management Reporting Photo Story Allianz SE – Group Management Reporting

and Allianz Center for Corporate History

Email: [email protected]|www.allianz.com/investor-relations

Date of publication 3 August 2012

Group Management Report

1976: Research from the Allianz Center for Technology strongly contributes to make wearing seat belts in Germany compulsory. 2003: Seat belt legislation has cut the number of casualties in road accidents significantly. Wearing a seatbelt reduces the risk of a fatality in crashes on public roads by 40 – 50%.

i. Executive Summary

s ec o n d q u a r t e r 2012

  • ◾ Revenues increased to € 25.2 bn.
  • ◾ Operating profit grew to € 2,364 mn.
  • ◾ Net income at € 1,320 mn, up 23 %.
  • ◾ Strong solvency ratio at 186 %.1

◼ Segment Overvi ew

The Allianz Group consists of its operating subsidiaries in about 70 countries and the parent company, Allianz SE. The Group's results are reported by business segment: Property-Casualty insurance, Life/Health insurance, Asset Management and Corporate and Other activities. Although the majority of profits are still derived from our insurance operations, contributions from Asset Management have grown steadily over recent years. In response to the significant scale of our Asset Management business, we implemented, as of 1 January 2012, a new structure with our PIMCO and Allianz Global Investors (AG I) business units under the common roof of Allianz Asset Management Holding (AAM ).

◼ key figure s

Three months
ended 30 June
Total revenues
€ mn
Operating
profit
€ mn
∆ Diff
e rence quarter over quarter
Net income
€ mn
Solvency
ratio1,2
%
2012 25,196 2,364 1,320 186
∆ +2.8%
2011 24,574 2,300 1,071 179
∆ (0.1)%
2010 25,389 2,302 1,157 173

◼ Ear nings Summary for the second quarter 2012

Even though natural catastrophes rose to a more normal – albeit still moderate – level and market conditions remained unsettled, our performance in the second quarter of 2012 remained strong.

operating environment

The impact from natural catastrophes in the second quarter of 2012 was in line with the level we experienced in the previous year's quarter, increasing after the benign first quarter in 2012. Nevertheless, claims from natural catastrophes for the first half year of 2012 still remained significantly lower than in the previous year period, which was burdened by severe losses in the first quarter.

The European sovereign debt crisis returned to prominence after the apparent lull in the first quarter. The upswing in almost all major equity markets in the first quarter of 2012 reversed strongly in the second and both equity and debt markets became more volatile. Yet, in the current quarter, we experienced no major debt impairments, in stark contrast to the previous year's second quarter which was heavily affected by impairments on Greek sovereign bonds.

1 | Solvency according to the E.U. Financial Conglomerates Directive. Off-balance sheet reserves are accepted by the authorities as eligible capital only upon request. Allianz SE has not submitted an application so far. Excluding off-balance sheet reserves, the solvency ratio as of 30 June 2012 would be 177% (31 December 2011: 170%; 31 December 2010: 164%).

2 | 2011 and 2010 solvency ratio figures as of 31 December 2011 and 2010, respectively.

Throughout 2011, many issuers' credit spreads widened as a reaction to the European sovereign debt crisis. During the first quarter of 2012, affected sovereign and corporate credit spreads narrowed but then retraced some of that improvement in the second quarter.

While the difficult environment has challenged us – for example, demand for investment-oriented products remains muted – we have managed through the turbulence with overall positive results.

Management's ass e ss ment of re sults

Total revenues increased from € 24.6 bn to € 25.2 bn, an increase of 2.5 %. This positive development stemmed largely from higher Property-Casualty and Asset Management revenues whereas Life/Health remained stable. Total revenue growth was flat on an internal basis 1 .

Our operating profit increased 2.8 % to € 2,364 mn. Life/Health contributed strongly, supported by a higher operating investment result. Asset Management again showed strong operating profit growth in line with the positive business development. Property-Casualty declined due to a lower underwriting result but this was primarily impacted by a few effects driving the less favorable run-off development.

We recorded an increase in net income of 23.2 % to € 1,320 mn, reflecting our solid operating performance in the challenging environment as well as an improved non-operating result.

Compared to 31 December 2011, our capitalization remained strong with an increase in shareholders' equity of 6.9 % to € 48,013 mn and a further strengthening in conglomerate solvency by 7 percentage points to 186 %2 .

Total Revenues3

2012 to 2011 second quarter comparis o n

In Property-Casualt y gross premiums written grew by 5.2 % to € 10,726 mn. The internal growth was 3.2 %, supported by positive volume and pricing effects of 1.8 % and 1.4 %, respectively. The largest contributors to this growth were Latin America, Allianz Global Corporate & Speciality (AGC S), Germany and Australia.

1 | Internal total revenue growth excludes the effects of foreign currency translation as well as acquisitions and disposals. Please refer to page 51 for a reconciliation of nominal total revenue growth to internal total revenue growth for each of our segments and the Allianz Group as a whole.

  • 3 | Total revenues comprise statutory gross premiums written in Property-Casualty and in Life/Health, operating revenues in Asset Management and total revenues in Corporate and Other (Banking). For further information, please refer to page 50.
  • 4 | Total revenues include € (29) mn, € (38) mn and € (12) mn from consolidation for 2Q 2012, 2011 and 2010, respectively.

2 | Solvency according to the E.U. Financial Conglomerates Directive. Off-balance sheet reserves are accepted by the authorities as eligible capital only upon request. Allianz SE has not submitted an application so far. Excluding off-balance sheet reserves, the solvency ratio as of 30 June 2012 would be 177%.

L i fe/Health statutory premiums remained almost flat at € 12,861 mn. On an internal basis, premiums declined by 3.0 %. Revenues were impacted by the effects of the difficult market environment and our continued efforts to protect our margins through pricing actions. Overall, lower sales of investment-oriented products accounted for nearly all of the premium decrease while our traditional business remained stable.

As set Management generated internal revenue growth of 3.8 %, mainly related to the increase in assets under management. In the second quarter of 2012, we recorded third-party net inflows of € 19 bn. As of 30 June 2012, total assets under management amounted to € 1,748 bn. On a nominal basis, our operating revenues grew by 14.9 %.

Total revenues from our Banking operations (reported in our corporate and other segment) stood at € 141 mn, an internal growth of 3.0 %.

2012 to 2011 fir s t hal f ye ar comparis o n

We generated total revenues of € 55,249 mn, up 1.4 % compared to the same period last year (6M 2011: € 54,479 mn). On an internal basis, revenues were almost flat, down by 0.5 %.

Operating Profit

2012 to 2011 second quarter comparis o n

Operating profit – Segments 1 | in � mn

Property-Casualt y operating profit decreased by € 217 mn to € 1,112 mn mainly due to the decline in the underwriting result of € 226 mn which was driven by less favorable net run-off. In this respect, like many other insurers in the current quarter, we experienced an increase in the estimated ultimate loss related to the 2011 Thailand floods. Of the 2.4 percentage points increase in the combined ratio to 97.4 %, the run-off development accounted for 1.9 percentage points. Our operating investment income remained almost flat.

Our L i fe/Health operating profit improved by € 142 mn to € 821 mn. This was supported by a higher operating investment result, which benefited from realized gains on the sale of The Hartford debentures 2 as well as the absence of impairments on Greek sovereign bonds recorded in the second quarter of 2011.

2 | For further information about The Hartford transaction, please refer to page 44 in the Balance Sheet chapter.

The excellent performance from As set Management continued and operating profit grew by € 107 mn to € 635 mn. Positive foreign currency effects, higher assets under management as well as the further improved efficiency of our operational business were the main drivers of this positive development.

Corporate and Other operating loss decreased by € 14 mn to a loss of € 191 mn. The improvement came from our Alternative Investments and was partly offset by Holding & Treasury. Banking operations remained almost stable.

2012 to 2011 fir s t hal f ye ar comparis o n

Operating profit increased by € 734 mn to € 4,694 mn, supported by high growth in all our operating segments.

Non-operating Result

2012 to 2011 second quarter comparis o n

Our non-operating Re sult amounted to a loss of € 290 mn compared to a loss of € 686 mn in the second quarter of 2011. This improvement resulted almost entirely from a € 527 mn increase in our non-operating investment Re sult.

non-operating Realized gains and losses (net) increased by € 224 mn to € 370 mn. Of this increase, € 142 mn was attributable to realized gains on debt securities, primarily from the € 196 mn non-operating gain on disposal of The Hartford debentures 1 . Higher realized gains on equities contributed a further € 82 mn.

non-operating income from financial assets and liabilities carried at fair value through income (NET ) amounted to € 28 mn, up by € 81 mn from a loss of € 53 mn. This increase was partly related to the negative impact of the valuation of The Hartford warrants in the second quarter of 2011 which we sold in April 2012 with no additional valuation adjustments during the current quarter.

non-operating impairments of investments (net) decreased from € 429 mn to € 207 mn. Debt impairments declined by € 363 mn as the second quarter of 2011 was affected by € 365 mn of non-operating impairments on Greek sovereign bonds. In contrast, we did not have any major debt impairments in the current quarter. However, due to the negative equity market developments, equity impairments increased by € 151 mn, mainly from our investments in the financial sector.

acquisition-related expenses decreased from € 34 mn to € 10 mn, largely due to lower PIMCO B-unit expenses 2 . No B-units were purchased in the second quarters of 2012 and 2011. As of 30 June 2012, we have acquired 93.8 % of all B-units, with only 9,305 B-units still outstanding. The fair value adjustments to the provision for future repurchases as well as distribution expenses decreased to € 2 mn (2Q 2011: € 25 mn) and € 6 mn (2Q 2011: € 11 mn), respectively. This decrease was mainly due to the strong decline in the number of B-units outstanding (by 47 %) compared to 30 June 2011.

non-operating restructuring charges increased by € 102 mn to € 139 mn, mainly driven by restructuring programs at AGI and Allianz Beratungs- und Vertriebs-AG (ABV). AGI intends to create a global investment platform with the purpose of improving efficiency and positioning for growth. ABV is undergoing a reorganization of the bancassurance operations.3

1 | The total gain on disposal of The Hartford debentures amounted to € 407 mn. For further information about The Hartford transaction, please refer to page 44 in the Balance Sheet chapter.

2 | When PIMCO was acquired, B-units were created, entitling senior management to profit participation. Under the B-unit plan, Allianz has the right to call, while PIMCO senior management has the right to put those B-units over several years. Fair value changes due to changes in operating earnings are reflected in acquisition-related expenses. The marginal difference between a higher call versus the put price upon any exercise, which is partially linked to the adherence to certain parameters, and distributions received by the senior management B-unit holders, is also included in our acquisition-related expenses.

3 | For further information about this reorganization please refer to Note 16 to the condensed consolidated interim financial statements.

2012 to 2011 fir s t hal f ye ar comparis o n

Our non-operating Re sult improved from a loss of € 860 mn to a loss of € 385 mn. This was mainly thanks to a higher non-operating investment result (up € 541 mn) and lower acquisition-related expenses (down € 113 mn).

Income Tax

2012 to 2011 second quarter comparis o n

income taxes increased by € 211 mn to € 754 mn primarily due to higher pre-tax income. The effective tax rate amounted to 36.3 % (2Q 2011: 33.6 %) and was above the expected level mainly due to trade and prior year taxes as well as non tax-deductible impairments on equities.

2012 to 2011 fir s t hal f ye ar comparis o n

income taxes amounted to € 1,554 mn compared to € 1,114 mn for the first six months of 2011, an effective tax rate of 35.8 % (6M 2011: 35.9 %).

Net Income

2012 to 2011 second quarter comparis o n

Thanks to the improvement in our non-operating result as well as higher operating profit, net income increased from € 1,071 mn to € 1,320 mn. In the second quarter of 2011, our operating results were heavily impacted by the European sovereign debt crisis, including the impairments on Greek sovereign bonds.

Ne t income attributable to shar eholders and non-controlling interests amounted to € 1,234 mn (2Q 2011: € 1,000 mn) and € 86 mn (2Q 2011: € 71 mn), respectively. The net income attributable to non-controlling interests related mainly to Euler Hermes.

2012 to 2011 fir s t hal f ye ar comparis o n

net income increased from € 1,986 mn to € 2,765 mn mainly due to our solid operating performance and significantly higher non-operating investment result. In the first six months of 2011, our results were heavily impacted by both the European sovereign debt crisis and related effects as well as one of our most loss intensive quarters with respect to natural catastrophes.

Key Figures Quarterly Overview

Net income | in � mn

Total revenues and reconciliation of operating profit to net income (loss)

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Total revenues1 25,196 24,574 55,249 54,479
Premiums earned (net) 15,800 15,322 32,242 31,183
Operating investment result
Interest and similar income 5,488 5,350 10,620 10,244
Operating income from financial assets and liabilities carried
at fair value through income (net) (212) (102) (346) (231)
Operating realized gains/losses (net) 745 339 1,817 1,067
Interest expenses, excluding interest expenses from external debt (117) (128) (240) (253)
Operating impairments of investments (net) (215) (391) (280) (453)
Investment expenses (216) (208) (413) (410)
Subtotal 5,473 4,860 11,158 9,964
Fee and commission income 2,285 2,038 4,430 4,025
Other income 58 33 109 64
Claims and insurance benefits incurred (net) (11,689) (11,343) (23,680) (23,321)
Change in reserves for insurance and investment contracts (net)2 (3,551) (2,836) (7,358) (6,598)
Loan loss provisions (42) (33) (88) (49)
Acquisition and administrative expenses (net),
excluding acquisition-related expenses (5,262) (5,075) (10,714) (9,990)
Fee and commission expenses (686) (657) (1,370) (1,306)
Operating restructuring charges (1) (1) (1)
Other expenses (25) (16) (44) (31)
Reclassification of tax benefits 3 8 10 20
Operating profit 2,364 2,300 4,694 3,960
Non-operating investment result
Non-operating income from financial assets and liabilities carried
at fair value through income (net) 28 (53) 256 (149)
Non-operating realized gains/losses (net) 370 146 486 532
Non-operating impairments of investments (net) (207) (429) (330) (512)
Subtotal 191 (336) 412 (129)
Income from fully consolidated private equity investments (net) (47) (13) (53) (32)
Interest expenses from external debt (251) (239) (510) (464)
Acquisition-related expenses (10) (34) (22) (135)
Amortization of intangible assets (31) (19) (56) (41)
Non-operating restructuring charges (139) (37) (146) (39)
Reclassification of tax benefits (3) (8) (10) (20)
Non-operating items (290) (686) (385) (860)
Income before income taxes 2,074 1,614 4,309 3,100
Income taxes (754) (543) (1,544) (1,114)
Net income 1,320 1,071 2,765 1,986
Net income attributable to
Non-controlling interests 86 71 160 129
Shareholders 1,234 1,000 2,605 1,857
Basic earnings per share in € 2.73 2.21 5.76 4.11
Diluted earnings per share in € 2.68 2.17 5.73 4.07

1 | Total revenues comprise statutory gross premiums written in Property-Casualty and in Life/Health, operating revenues in Asset Management and total revenues in Corporate and Other (Banking).

2 | For the three months ended 30 June 2012, expenses for premium refunds (net) in Property-Casualty of € (25) mn (2011: € (32) mn) are included. For the six months ended 30 June 2012, expenses for premium refunds (net) in Property-Casualty of € (51) mn (2011: € (77) mn) are included.

Risk Management

Risk management is an integral part of our business processes and supports our value-based management. For further information we refer you to the Risk Report in our 2011 Annual Report. The Allianz Group's management feels comfortable with the Group's overall risk profile and is confident that the Group's risk management framework can meet the challenges of a rapidly changing environment as well as day-to-day business needs.

The risk profile described in the latest risk report remains unchanged. While markets deteriorated again in the second quarter of 2012, the fundamental or underlying risks described therein remain much the same, especially those associated with the European sovereign debt crisis, which continues to cause a higher level of volatility for sovereign spreads and the markets in general. Specifically Spain and several of its banks continued to experience financial market stress and received rating agency downgrades based on the declines in bank asset quality and, for Spain, the contingent fiscal costs that would stem from re-capitalizing the banking sector. Spain has approached European partners for bail-out assistance, intended to support the Spanish banking sector. In addition, with the exception of the affected sovereign issuers, interest rates have generally fallen as a consequence of accommodative monetary policies. Credit and equity market risk perceptions also remain volatile, especially for those financial issuers which are potentially most affected by the crisis.

For sovereigns considered a "safe haven", yields have continued to decline and some hover around all time lows. Depending on the individual investment strategy, a continuation of the low interest rate environment creates challenges for some life insurance companies, especially in delivering sufficient investment income to meet policyholders' future expectations and the long-term guarantees embedded in individual life insurance products.

These factors may continue to have adverse implications on our business development, existing asset values and the theoretical value of our liabilities. In addition to continuously monitoring these developments, management has responded decisively to the external events by, for example, further adjusting new business pricing in the Life/Health segment, selectively reducing non-domestic sovereign bond exposures and reducing exposure limits for potentially affected financial services bond issuers, amongst other actions. In this context, we continue to de-risk our portfolios focusing on exposures to peripheral borrowers and financial institutions as well as our non-domestic investment portfolios. We further de-risked our portfolio to increase our resilience to even remote shock event scenarios.

Events After the Balance Sheet Date

◼ natural catastrophe s worldwide

Since the beginning of July 2012, several countries and regions, including Germany, Switzerland, Russia and China, were hit by severe thunderstorms and floodings. As of today, the Allianz Group expects that losses could approximate € 100 mn. Furthermore, the ongoing drought in the United States could lead to losses in the crop business. Based on current information, the expected losses cannot be reliably estimated.

◼ Acquisitions of insu rance activitie s in Belgium and France

After the approval of the General Assembly of Mensura CCA (Caisse Commune d'Assurances) on 13 July 2012, the Belgian National Bank gave their final approval for the acquisition of Mensura's property-casualty insurance activities by Allianz Belgium on 25 July 2012. As a result, Allianz Belgium will acquire approximately € 1 bn assets and € 1 bn liabilities of Mensura. As the effective date of this transaction was 1 August 2012 and the condensed consolidated interim financial statements of the Allianz Group were authorized for issue on 2 August 2012, further disclosures for this transaction according to IFRS 3 cannot be made.

On 24 July 2012, the European Commission approved the acquisition of a property-casualty portfolio of Gan Eurocourtage by Allianz France. Until now, the acquisition still needs the approval of the Autorité de Contrôle Prudentiel. We expect that the transaction will be closed before the end of this year.

Other Information

B usi ne ss operat io ns and group s tructure

The Allianz Group's business operations and structure are described in the Business Operations and Markets chapter starting on page 56 of our Annual Report 2011. For further information about recent organizational changes, please refer to note 3 of the condensed consolidated interim financial statements and to our Asset Management chapter starting on page 30.

Strategy

The Allianz Group's strategy is described in the Our Strategy chapter starting on page 69 of our Annual Report for 2011. There have been no material changes to our Group strategy since.

Product s , ser vice s and sale s channel s

For an overview of the products and services offered by the Allianz Group, as well as sales channels, please refer to the Business Operations and Markets chapter starting on page 56 of our Annual Report 2011. Information on our brand can also be found in the Our Progress in Sustainable Development chapter on page 74 of our Annual Report 2011.

I. Property-Casualty Insurance Operations

s ec o n d q u a r t e r 2012

  • ◾ Gross premiums up 5.2 % to € 10.7 bn.
  • ◾ Operating profit decreased to € 1,112 mn due to less favorable run-off.
  • ◾ Combined ratio at 97.4 %.

◼ Segment Overview

Our Property-Casualty business offers a broad range of products and services for both private and corporate clients. Our offerings cover many insurance classes such as accident/disability, property, general liability and motor. We conduct business worldwide in more than 50 countries. We are also a global leader in travel insurance and assistance services and credit insurance. We distribute our products via a broad network of agents, brokers, banks and direct channels.

◼ key figur e S

Three months
ended
30 June
Gross
premiums
written
Operating
profit
Loss ratio Expense
ratio
Combined
ratio
€ mn € mn ∆ Difference quarter over quarter % % %
2012 10,726 1,112 69.4 28.0 97.4
∆ (16.3)%
2011 10,194 1,329 67.0 28.0 95.0
∆+15.9%
2010 9,951 1,147 68.6 27.7 96.3

◼ Earnings Su mmary for the Second Quarter 2012

Gross premiums written increased 5.2 % to € 10,726 mn benefiting from both positive price and volume effects. The internal growth of 3.2 % originated primarily from our subsidiaries in Latin America, Allianz Global Corporate & Specialty (AGCS )and our subsidiaries in Australia and Germany.

Our operating profit amounted to € 1,112 mn – a decrease of € 217 mn or 16.3 % compared to the second quarter of 2011. Unlike the variability we have seen in recent quarters, the losses from natural catastrophes were stable between the second quarters. The underwriting result declined by € 226 mn, mainly driven by a less favorable run-off development. In this respect, like many other insurers in the current quarter, we experienced an increase in the estimated ultimate loss related to the 2011 Thailand floods. Our operating investment income stood at € 861 mn, essentially flat compared to the previous year quarter.

The combined ratio was 97.4 % compared to 95.0 % in the second quarter of 2011. The overall positive price development was more than offset by increased losses in our Credit Insurance business and a less favorable run-off.

Gross Premiums Written1

2012 to 2011 seco nd quarter comparison

Gross premiums written grew by 3.2 % supported by a positive volume effect of 1.8 % and a positive price effect of 1.4 %. On a nominal basis, we recorded gross premiums written of € 10,726 mn – up € 532 mn or 5.2 %. Foreign currency translation effects had a favorable impact of € 217 mn, primarily because of the appreciation of the U.S. Dollar, the British Pound and the Australian Dollar against the Euro.2

Analyzing internal premium growth in terms of price and volume, we use four clusters based on 2Q 2012 internal growth over 2Q 2011:

◼ Clu s t e r 1:

Overall growth – both price and volume effects are positive.

◼ Clu s t e r 2:

Overall growth – either price or volume effects are positive.

◼ Clu s t e r 3:

Overall decline – either price or volume effects are positive.

◼ Clu s t e r 4:

Overall decline – both price and volume effects are negative.

Cluster 4 is not shown in this quarter as none of our operating entities represented here recorded both negative price and volume effects.

Gross premiums written by operating entity – Internal gr owth rates 3,4 | in %

1 | We comment on the development of our gross premiums written on an internal basis; meaning adjusted for foreign currency translation and (de-)consolidation effects in order to provide more comparable information.

2 | Based on the quarterly average exchange rates of 2012 compared to 2011.

3 | Before elimination of transactions between Allianz Group companies in different geographic regions and different segments.

4 | Allianz Risk Transfer (ART) now shown within AGCS. Previous years were adjusted accordingly.

Cluster 1

In L atin America we recorded gross premiums of € 598 mn. Our growth of 33.0 % was largely driven by our Brazilian business, mainly in motor.

In Asia-Pacific gross premiums increased to € 148 mn. We grew by 15.3 % benefiting from the strong volume development in our Malaysian motor business. The price effect was slightly positive at about 0.2 %.

In Australia gross premiums amounted to € 737 mn, including € 46 mn of favorable foreign currency translation effects. We achieved strong growth of 7.2 % thanks to both volume and price increases in our property business through agent and broker distribution channels. The positive price effect was approximately 5.2 %.

In the Un ited Kingdom gross premiums grew to € 606 mn, including positive foreign currency translation effects of € 50 mn. The growth of 4.5 % resulted from an increase in volume mainly stemming from our motor business. Tariff increases led to a positive price effect of around 0.9 %.

In the United States gross premiums totaled € 805 mn. Excluding € 88 mn of favorable foreign currency translation effects, we grew by 4.1 %. The strong volume driven growth of our crop business – thanks to higher commodity prices – more than compensated for declines in our commercial and personal lines. In addition, we increased tariffs resulting in a positive price effect of about 1.9 %.

Cluster 2

Supported by a positive volume effect, gross premiums at AGCS increased 6.8 % to € 1,480 mn. Our Spanish branch and our marine line contributed most to the volume growth. We estimate a negative price effect of about 0.4 %.

In GERMANY gross premiums stood at € 1,690 mn, up 3.3 %. We benefited from a positive price effect of around 4.0 % stemming from our motor and non-motor business. This was partly offset by a small decline in volume caused by non-motor.

In Switzerland gross premiums totaled € 144 mn, including positive foreign currency translation effects of € 6 mn. Continuous growth in our motor business lines contributed to the growth of 3.0 %. The price effect was negative at around 2.8 %.

In our Credit Insurance business, gross premiums amounted to € 500 mn, up 1.6 %. Given the market environment, we not only achieved high retention rates and insured turnover, but also acquired new customers, especially in growth markets. The overall price effect was negative at approximately 1.5 %.

In Italy we recorded gross premiums of € 1,032 mn which grew by 1.1 % as strong tariff increases in our motor business more than offset volume losses. Our non-motor business slightly decreased reflecting the difficult operating environment but also the execution of our tight underwriting rules. We estimate the positive price effect to be 2.4 %.

In France gross premiums were slightly higher at € 736 mn. We benefited from a positive price effect of about 4.1 %, in particular from our retail lines, which exceeded the volume losses.

I nterim R e p ort S econ d Q uarter an d F irst H alf Y ear of 2012 | A llianz g rou p 1 4 Grou p M ana g ement R e p ort

Cluster 3

Despite the ongoing economic recession in Spain, gross premiums decreased only 1.0 % to € 477 mn. Adverse price effects accounted for approximately 6.5 % due to lower average premiums in our commercial lines and our motor business.

In Central and Eastern Europe gross premiums declined to € 562 mn, including unfavorable foreign currency translation effects of € 19 mn. This decrease of 6.1 % mainly stemmed from volume losses in our health business in Russia, due to selective underwriting, and our motor business in Russia, Poland and Hungary. The price effect was positive at around 1.0 %.

2012 to 2011 f ir s t h a l f y e a r co mparison

On an internal basis, Gross premiums written grew by 2.8 %, benefiting from a positive volume effect of 1.5 % and a positive price effect of 1.3 %. On a nominal basis, gross premiums increased 4.4 % to € 25,523 mn.

Operating Profit

Operating profit | in � mn

We analyze the operating profit in the Property-Casualty segment in terms of underwriting result, operating investment income and other result.1

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Underwriting result 220 446 553 266
Operating investment income 861 865 1,700 1,688
Other result1 31 18 48 38
Operating profit 1,112 1,329 2,301 1,992

2012 to 2011 seco nd quarter comparison

OPERATING PROFIT amounted to € 1,112 mn, down € 217 mn.

The majority of this decrease related to our UNDERWRITING RESULT which declined by € 226 mn to € 220 mn. This decrease was mainly due to a less favorable run-off compared to the second quarter of last year. Further upward adjustments on the 2011 Thailand flood's loss estimates, together with a slight increase in our accident year losses more than offset the positive impact from favorable price movements and a strengthening of our business in Germany and Italy.

Our OPERATING INVESTMENT INCOME remained essentially flat at € 861 mn.

The COMBINED RATIO stood at 97.4 %, compared to 95.0 % in the second quarter of 2011. The positive price development was more than offset by less favorable run-off. Losses from natural catastrophes and the expense ratio were rather stable.

Underwriting re sult

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Premiums earned (net) 10,266 9,878 20,347 19,554
Accident year claims (7,340) (7,015) (14,486) (14,484)
Previous year claims (run-off) 221 396 485 775
Claims and insurance benefits incurred (net) (7,119) (6,619) (14,001) (13,709)
Acquisition and administrative expenses (net) (2,876) (2,768) (5,688) (5,476)
Change in reserves for insurance and investment contracts (net)
(without expenses for premium refunds)1
(51) (45) (105) (103)
Underwriting result 220 446 553 266

Our ACCIDENT YEAR LOSS RATIO was 71.5 %, up 0.5 percentage points on the previous year. The impact from natural catastrophes of 1.7 percentage points was largely in line with the 2011 level. Net losses from natural catastrophes amounted to € 174 mn, mainly resulting from the earthquake in Northern Italy, thunderstorms in Germany and a tornado in the United States.

Excluding natural catastrophes, our accident year loss ratio was 69.8 %, up 0.6 percentage points compared to the second quarter of 2011. This was mainly attributable to an unfavorable increase in claims frequency / severity and higher large losses in our Credit Insurance business. This was partly compensated for by positive price trends and improvements in the accident year loss ratio in Germany, Italy and Reinsurance.

The following operations contributed positively to the development of our accident year loss ratio:

  • ◾ Germany: 0.4 percentage points. The positive impact was mainly due to favorable price trends and fewer large claims.
  • ◾ Reinsurance: 0.3 percentage points. This improvement was primarily because of the lower burden of losses from natural catastrophes compared to the previous year.
  • ◾ Italy: 0.3 percentage points. This was supported by price increases and a positive trend in claims frequency, in particular in third-party motor liability – as well as strict profitability management. This was partly offset by large claims and a higher level of natural catastrophe losses due to the earthquake in Northern Italy.

The following operations contributed negatively to the development of the accident year loss ratio:

  • ◾ Cr edit INSURANCE : 0.6 percentage points. Compared to 2011, the second quarter of 2012 was affected by an unfavorable development of claims severity and an increase in claims frequency, especially in Southern Europe.
  • ◾ AGCS : 0.3 percentage points. This reflects an overall higher burden of natural catastrophes compared to the previous year mainly due to a tornado in the United States and the earthquake in Northern Italy.
  • ◾ Fr ance: 0.2 percentage points. This was driven by higher losses from severe weather events and large claims.
  • ◾ Switzerland: 0.2 percentage points. This is mainly attributable to an increase in claims frequency and to more severe weather related claims than in the previous year.

Our RUN-OFF RESULT declined by € 175 mn to € 221 mn, which led to an unfavorable development of 1.9 percentage points. This was partly attributable to an increase in the estimated ultimate loss for the 2011 Thailand floods of approximately € 120 mn and, to a lesser extent, by € 20 mn due to additional reserve strengthening in the United States in the second quarter of 2012 of € 89 mn. Furthermore, the second quarter of 2011 benefited from the favorable settlement of large losses in the previous year.

Total expenses stood at € 2,876 mn, compared to € 2,768 mn in the previous year. Our EXPENSE RATIO was stable at 28.0 %.

Operating inve stment income 1

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Interest and similar income (net of interest expenses) 965 953 1,893 1,849
Operating income from financial assets and liabilities
carried at fair value through income (net)
(7) 9 (5) 28
Operating realized gains/losses (net) 9 3 14 12
Operating impairments of investments (net) (11) (7) (14) (7)
Investment expenses (70) (61) (137) (117)
Expenses for premium refunds (net)2 (25) (32) (51) (77)
Operating investment income 861 865 1,700 1,688

Operating inve stment income remained essentially flat at € 861 mn.

Interest and similar income (net of interest expenses) increased by € 12 mn to € 965 mn driven by an increase in income on debt instruments. The total average asset base 3 grew by 5.2 % from € 95.8 bn in the second quarter of 2011 to € 100.8 bn in the second quarter of 2012. This growth offsets the effect from decreasing yields.

Operating income from financial assets and liabilities carried at fair value through income (net) resulted in a loss of € 7 mn. The decrease of € 16 mn was mainly due to negative developments on hedging transactions compared to the previous year.

operating realized gains/losses (net) increased by € 6 mn to € 9 mn.

Other result

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Fee and commission income 291 289 581 562
Other income 10 7 17 11
Fee and commission expenses (264) (275) (540) (529)
Other expenses (6) (3) (10) (6)
Other result 31 18 48 38

3 | As of 1 January 2012, the asset base changed as liabilities from cash pooling are now included. Previous years were adjusted accordingly.

1 | The "operating investment income" for our Property-Casualty segment consists of the "operating investment result" – as shown in note 3 of the condensed consolidated interim financial statements – and "expenses for premium refunds (net)" (policyholder participation) as shown in note 28 of the condensed consolidated interim financial statements.

2 | Refers to policyholder participation, mainly from UBR (accident insurance with premium refunds) business, and consists of the investment-related part of "change in reserves for insurance and investment contracts (net)". For further information, please refer to note 28 of our condensed consolidated interim financial statements.

2012 to 2011 f ir s t h a l f y e a r co mparison

OPERATING PROFIT increased by € 309 mn to € 2,301 mn. This improvement was driven by higher profitability in our core European markets of Italy and Germany, but also in Australia and in our Reinsurance business. A partial negative offsetting effect came from an overall unfavorable run-off.

However, overall, our COMBINED RATIO improved by 1.3 percentage points to 96.8 % mainly due to a lower burden from natural catastrophe claims. The first half year of 2011 was heavily impacted by extraordinary losses that amounted to € 910 mn. In contrast, in the current half year natural catastrophe losses amounted to only € 215 mn. Additionally, our combined ratio also improved due to a favorable pricing environment. A slight increase in large losses and a less favorable run-off had a partly offsetting effect.

Operating INVESTMENT INCOME and other result remained rather stable.

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Gross premiums written1 10,726 10,194 25,523 24,445
Ceded premiums written (1,161) (1,123) (2,624) (2,469)
Change in unearned premiums 701 807 (2,552) (2,422)
Premiums earned (net) 10,266 9,878 20,347 19,554
Interest and similar income 976 967 1,915 1,876
Operating income from financial assets and liabilities
carried at fair value through income (net)
(7) 9 (5) 28
Operating realized gains/losses (net) 9 3 14 12
Fee and commission income 291 289 581 562
Other income 10 7 17 11
Operating revenues 11,545 11,153 22,869 22,043
Claims and insurance benefits incurred (net) (7,119) (6,619) (14,001) (13,709)
Change in reserves for insurance and investment
contracts (net)
(76) (77) (156) (180)
Interest expenses (11) (14) (22) (27)
Operating impairments of investments (net) (11) (7) (14) (7)
Investment expenses (70) (61) (137) (117)
Acquisition and administrative expenses (net) (2,876) (2,768) (5,688) (5,476)
Fee and commission expenses (264) (275) (540) (529)
Other expenses (6) (3) (10) (6)
Operating expenses (10,433) (9,824) (20,568) (20,051)
Operating profit 1,112 1,329 2,301 1,992
Loss ratio2
in %
69.4 67.0 68.8 70.1
Expense ratio3
in %
28.0 28.0 28.0 28.0
Combined ratio4
in %
97.4 95.0 96.8 98.1

Property-Casualt y segment information

1 | For the Property-Casualty segment, total revenues are measured based upon gross premiums written.

2 | Represents claims and insurance benefits incurred (net) divided by premiums earned (net).

3 | Represents acquisition and administrative expenses (net) divided by premiums earned (net).

4 | Represents the total of acquisition and administrative expenses (net) and claims and insurance benefits incurred (net) divided by premiums earned (net).

Property-Casualty Operations by Business Divisions

Gross premiums written Premiums earned (net) Operating profit (loss)
internal1
Three months ended 30 June in € mn 2012 2011 2012 2011 2012 2011 2012 2011
Germany 1,690 1,636 1,690 1,636 1,851 1,813 173 143
Switzerland 144 134 138 134 357 344 59 60
Austria 214 205 214 205 197 186 19 23
German Speaking Countries2 2,070 1,975 2,064 1,995 2,422 2,343 257 226
Italy 1,032 1,021 1,032 1,021 971 963 206 136
France 736 733 736 733 781 773 91 117
Netherlands 168 195 168 191 169 195 16 17
Turkey 150 138 153 138 98 84 4
Belgium 79 82 79 76 75 71 12 11
Greece 29 32 29 32 23 24 6 5
Africa 17 17 17 17 11 12 1
Western & Southern Europe3 2,211 2,218 2,214 2,208 2,128 2,122 340 287
South America 511 407 534 407 360 308 24 40
Mexico 87 62 90 62 28 27 2 3
Latin America 598 469 624 469 388 335 26 43
Spain
Portugal4
477 482 477 482 461 472 63 76
Iberia & Latin America 66
1,141
67
1,018
73
1,174
67
1,018
66
915
63
870
10
99
11
130
United States 805 689 717 689 603 548 (77) (74)
USA 805 689 717 689 603 548 (77) (74)
­Allianz Global Corporate & Specialty 1,480 1,387 1,480 1,386 774 767 79 264
Reinsurance PC 692 662 692 662 816 819 50 77
Australia 737 642 688 642 521 461 103 102
United Kingdom 606 533 557 533 539 450 50 49
Credit Insurance 500 492 500 492 338 316 120 163
Ireland 202 179 202 179 187 166 11 26
Global Insurance Lines & Anglo Markets5 4,217 3,895 4,119 3,894 3,175 2,979 412 681
Russia
Poland
155
105
185
124
153
113
185
124
162
87
151
95
1
7
(4)
(1)
Hungary 60 70 66 70 58 75 (7) 2
Slovakia 76 76 76 76 70 69 19 29
Czech Republic 69 71 71 71 55 57 8 8
Romania 46 43 49 43 36 43 1 1
Bulgaria 27 26 27 26 14 14 3
Croatia 22 22 23 22 19 18 3 3
Ukraine 3 3 2 3 1 1 2
Kazakhstan6 4 2 1
Central and Eastern Europe7 562 624 581 619 502 525 30 36
Asia-Pacific 148 118 136 118 81 69 14 13
Middle East and North Africa 20 18 17 17 12 12 2 2
Growth Markets 730 760 734 754 595 606 46 51
Assistance 432 408 432 409 428 394 35 25
Consolidation and Other8 (880) (769) (939) (779) 16 3
Total 10,726 10,194 10,515 10,188 10,266 9,878 1,112 1,329

1 | This reflects gross premiums written on an internal basis (adjusted for foreign currency translation and (de-)consolidation effects).

2 | In 2012, "Münchener und Magdeburger Agrarversicherung AG" was transferred from Consolidation and Other to German Speaking Countries. Prior year figures were not adjusted. The three months ended 30 June 2012 contain € 22 mn gross premiums written, € 17 mn premiums earned (net) and € 6 mn operating profit.

  • 3 | Contains € 4 mn and € 1 mn operating profit for 2Q 2012 and 2Q 2011, respectively, from a management holding located in Luxembourg.
  • 4 | In 4Q 2011 the premium accounting method changed which is adjusted in the internal growth.
  • 5 | Contains € (1) mn and € (0.4) mn operating profit for 2Q 2012 and 2Q 2011, respectively, from AGF UK.
  • 6 | In 2011, the Allianz Group sold its subsidiary in Kazakhstan.
  • 7 | Contains income and expense items from a management holding and consolidations between countries in this region.
  • 8 | Represents elimination of transactions between Allianz Group companies in different geographic regions.
Combined ratio Loss ratio Expense ratio
Three months ended 30 June in % 2012 2011 2012 2011 2012 2011
Germany 99.6 101.8 72.0 74.7 27.6 27.1
Switzerland 90.8 88.5 67.8 66.1 23.0 22.4
Austria 96.1 92.5 69.7 65.7 26.4 26.8
German Speaking Countries2 97.8 99.1 71.2 72.7 26.6 26.4
Italy 89.0 96.5 64.5 71.6 24.5 24.9
France 98.0 96.4 71.3 67.7 26.7 28.7
Netherlands 96.9 98.6 69.6 68.5 27.3 30.1
Turkey 102.6 108.5 74.6 80.9 28.0 27.6
Belgium 95.3 98.3 62.0 64.3 33.3 34.0
Greece 77.5 85.2 39.8 55.3 37.7 29.9
Africa 101.2 103.6 44.5 56.9 56.7 46.7
Western & Southern Europe3 93.7 97.1 67.4 69.8 26.3 27.3
South America 100.5 95.8 68.1 64.5 32.4 31.3
Mexico 96.5 95.1 72.2 67.9 24.3 27.2
Latin America 100.2 95.8 68.4 64.8 31.8 31.0
Spain 91.3 89.9 69.8 69.2 21.5 20.7
Portugal4 91.7 91.8 69.4 68.2 22.3 23.6
Iberia & Latin America 95.1 92.3 69.2 67.5 25.9 24.8
United States 122.6 125.7 90.6 92.9 32.0 32.8
USA 122.6 125.7 90.6 92.9 32.0 32.8
­Allianz Global Corporate & Specialty 99.7 76.3 73.7 50.0 26.0 26.3
Reinsurance PC 97.9 93.9 71.3 66.0 26.6 27.9
Australia 94.1 92.0 65.5 65.3 28.6 26.7
United Kingdom 96.4 95.4 65.1 62.6 31.3 32.8
Credit Insurance 79.6 58.7 53.6 33.5 26.0 25.2
Ireland 99.1 92.2 73.7 67.3 25.4 24.9
Global Insurance Lines & Anglo Markets5 95.6 85.5 68.1 57.9 27.5 27.6
Russia 104.3 105.8 63.6 65.7 40.7 40.1
Poland 96.8 106.0 64.3 72.4 32.5 33.6
Hungary 124.6 107.6 65.4 62.4 59.2 45.2
Slovakia 81.5 62.8 51.6 35.3 29.9 27.5
Czech Republic 90.6 90.1 64.8 61.6 25.8 28.5
Romania 106.5 104.2 77.4 70.6 29.1 33.6
Bulgaria 99.9 82.1 68.0 47.8 31.9 34.3
Croatia 90.9 91.5 52.2 53.8 38.7 37.7
Ukraine 48.4 113.5 9.1 51.3 39.3 62.2
Kazakhstan6 24.0 18.3 5.7
Central and Eastern Europe7 100.3 97.6 62.8 61.4 37.5 36.2
Asia-Pacific 89.9 89.7 57.8 59.5 32.1 30.2
Middle East and North Africa 103.3 97.9 70.1 70.2 33.2 27.7
Growth Markets 99.2 96.7 62.4 61.4 36.8 35.3
Assistance 94.4 94.7 58.4 58.4 36.0 36.3
Consolidation and Other8
Total 97.4 95.0 69.4 67.0 28.0 28.0

Property-Casualty Operations by Business Divisions

Gross premiums written Premiums earned (net) Operating profit (loss)
internal1
Six months ended 30 June in € mn 2012 2011 2012 2011 2012 2011 2012 2011
Germany 5,583 5,500 5,583 5,500 3,654 3,606 369 329
Switzerland 1,120 1,047 1,053 1,047 732 699 109 101
Austria 552 541 552 541 389 363 35 35
German Speaking Countries2 7,284 7,088 7,217 7,115 4,796 4,668 520 465
Italy 1,985 1,960 1,985 1,960 1,929 1,916 369 244
France 1,874 1,871 1,874 1,871 1,582 1,574 187 217
Netherlands 419 490 419 486 343 392 16 24
Turkey 296 275 313 275 189 168 7 1
Belgium 188 184 188 178 148 139 21 20
Greece 59 64 59 64 46 46 12 7
Africa 53 50 53 50 24 24 3 2
Western & Southern Europe3 4,874 4,894 4,891 4,884 4,261 4,259 623 520
South America 1,025 904 1,048 904 710 605 55 75
Mexico 139 109 143 109 58 53 10 6
Latin America 1,164 1,013 1,191 1,013 768 658 65 81
Spain 1,084 1,113 1,084 1,113 911 919 138 154
Portugal4 186 153 163 153 129 124 19 21
Iberia & Latin America 2,434 2,279 2,438 2,279 1,808 1,701 222 256
United States 1,461 1,295 1,346 1,294 1,131 1,078 (42) (12)
USA 1,461 1,295 1,346 1,294 1,131 1,078 (42) (12)
­Allianz Global Corporate & Specialty 3,104 2,818 3,104 2,816 1,598 1,496 195 320
Reinsurance PC 2,182 2,112 2,182 2,112 1,582 1,572 114 (218)
Australia 1,412 1,184 1,301 1,184 1,065 929 171 125
United Kingdom 1,174 1,052 1,111 1,052 1,057 910 92 89
Credit Insurance 1,091 1,027 1,091 1,027 660 607 219 257
Ireland 463 409 463 409 370 323 32 34
Global Insurance Lines & Anglo Markets5 9,426 8,602 9,252 8,600 6,332 5,837 822 608
Russia 360 402 356 402 317 305 2 (3)
Poland 214 235 230 235 178 186 11
Hungary 174 207 191 207 116 151 5 17
Slovakia 185 190 185 190 134 138 34 44
Czech Republic 147 153 152 153 112 112 15 16
Romania 93 98 97 98 72 89 2 1
Bulgaria 42 43 42 43 31 31 4 8
Croatia 51 49 52 49 38 37 6 6
Ukraine 7 7 7 7 3 3 2
Kazakhstan6 14 3 1
Central and Eastern Europe7 1,272 1,398 1,311 1,383 1,001 1,055 76 82
Asia-Pacific 300 250 282 250 157 138 29 26
Middle East and North Africa
Growth Markets
38
1,610
37
1,685
35
1,628
35
1,668
24
1,182
24
1,217
2
107
1
109
Assistance 905 868 905 869 837 774 49 41
Consolidation and Other8 (2,471) (2,266) (2,563) (2,281) 20 5
Total 25,523 24,445 25,114 24,428 20,347 19,554 2,301 1,992

1 | This reflects gross premiums written on an internal basis (adjusted for foreign currency translation and (de-)consolidation effects).

2 | In 2012, "Münchener und Magdeburger Agrarversicherung AG" was transferred from Consolidation and Other to German Speaking Countries. Prior year figures were not adjusted. The first six months of 2012 contain € 29 mn gross premiums written, € 21 mn premiums earned (net) and € 7 mn operating profit.

  • 3 | Contains € 8 mn and € 5 mn operating profit for 6M 2012 and 6M 2011, respectively, from a management holding located in Luxembourg.
  • 4 | In 4Q 2011 the premium accounting method changed which is adjusted in the internal growth.
  • 5 | Contains € (1) mn and € 1 mn operating profit for 6M 2012 and 6M 2011, respectively, from AGF UK.
  • 6 | In 2011, the Allianz Group sold its subsidiary in Kazakhstan.
  • 7 | Contains income and expense items from a management holding and consolidations between countries in this region.

8 | Represents elimination of transactions between Allianz Group companies in different geographic regions.

Combined ratio Loss ratio Expense ratio
Six months ended 30 June in % 2012 2011 2012 2011 2012 2011
Germany 98.8 100.2 71.2 72.8 27.6 27.4
Switzerland 92.1 91.1 69.9 69.6 22.2 21.5
Austria 97.1 93.9 70.3 67.1 26.8 26.8
German Speaking Countries2 97.5 98.3 70.9 71.8 26.6 26.5
Italy 90.3 97.2 66.0 72.6 24.3 24.6
France 98.3 97.0 72.3 70.3 26.0 26.7
Netherlands 100.9 99.6 72.6 69.2 28.3 30.4
Turkey 103.0 106.4 75.0 78.2 28.0 28.2
Belgium 97.4 98.3 63.6 64.5 33.8 33.8
Greece 77.8 91.9 43.9 56.7 33.9 35.2
Africa 95.3 99.0 54.3 57.2 41.0 41.8
Western & Southern Europe3 94.8 97.7 68.9 71.1 25.9 26.6
South America 99.7 96.2 68.4 64.8 31.3 31.4
Mexico 88.9 95.4 64.2 69.0 24.7 26.4
Latin America 98.9 96.1 68.1 65.1 30.8 31.0
Spain 90.4 89.3 69.7 69.0 20.7 20.3
Portugal4 91.7 91.4 69.0 67.6 22.7 23.8
Iberia & Latin America 94.1 92.1 69.0 67.4 25.1 24.7
United States 114.7 114.3 81.3 79.5 33.4 34.8
USA 114.7 114.3 81.3 79.5 33.4 34.8
­Allianz Global Corporate & Specialty
Reinsurance PC
97.6
96.8
89.4
117.2
70.3
69.2
61.5
89.2
27.3
27.6
27.9
28.0
Australia 97.1 100.8 70.8 75.6 26.3 25.2
United Kingdom 96.8 96.2 64.7 63.9 32.1 32.3
Credit Insurance 78.3 67.8 52.0 41.0 26.3 26.8
Ireland 96.4 96.8 71.6 72.0 24.8 24.8
Global Insurance Lines & Anglo Markets5 95.2 98.0 67.4 70.1 27.8 27.9
Russia 103.4 103.6 61.9 64.9 41.5 38.7
Poland 98.4 103.9 65.7 70.4 32.7 33.5
Hungary 107.8 98.9 58.9 56.4 48.9 42.5
Slovakia 82.3 74.6 52.3 46.7 30.0 27.9
Czech Republic 91.5 89.9 64.2 63.7 27.3 26.2
Romania 104.4 103.1 78.3 72.2 26.1 30.9
Bulgaria 89.9 76.5 58.4 44.5 31.5 32.0
Croatia 91.7 92.0 54.2 54.9 37.5 37.1
Ukraine 62.9 112.1 18.4 39.2 44.5 72.9
Kazakhstan6 54.5 17.3 37.2
Central and Eastern Europe7 98.1 96.6 61.8 61.6 36.3 35.0
Asia-Pacific 90.0 89.0 59.6 59.4 30.4 29.6
Middle East and North Africa 107.1 107.2 73.6 73.5 33.5 33.7
Growth Markets 97.3 96.0 61.8 61.7 35.5 34.3
Assistance 96.3 96.1 60.2 60.1 36.1 36.0
Consolidation and Other8
Total 96.8 98.1 68.8 70.1 28.0 28.0

i. Life/Health Insurance Operations

s ec o n d q u a r t e r 2012

  • ◾ Statutory premiums almost flat at € 12.9 bn.
  • ◾ Operating profit increased by € 142 mn supported by a higher operating investment result.

◼ Segment Overvi ew

Allianz offers a broad range of life, savings and investment-oriented products, including individual and group life insurance contracts. Via our distribution channels – mainly tied agents, brokers and bank partnerships – we offer life and health products for both private and corporate clients. As one of the worldwide market leaders in life business we serve customers in more than 45 countries. In 17 countries, we are one of the market leaders based on premiums.

◼ key figure s

◼ Ear ningS Summary for the Second Quarter 2012

STATUTORY Premiums remained almost flat at € 12,861 mn, supported by positive foreign currency effects of € 298 mn. On an internal basis 2 , premiums were down by 3.0 %, which was broadly in line with our expectations. Revenues were impacted by the effects of the difficult market environment and our continued efforts to protect our margin through pricing actions. We saw a decline in investment-oriented single premiums in Germany, the United States and Taiwan. This decrease also reflects the discontinuation of selling new business in Japan. These decreases were offset in part by growth in both traditional and investment-oriented products across a number of our markets.

Operating profit increased by € 142 mn to € 821 mn, supported by a higher operating investment result.

Margin on reserves increased from 66 to 76 basis points, driven by an improved operating profit.

1 | Represents operating profit (loss) divided by the average of current quarter end and prior quarter end net reserves, whereby net reserves equal reserves for loss and loss adjustment expenses, reserves for insurance and investment contracts and financial liabilities for unit-linked contracts less reinsurance assets.

Statutory Premiums1

2012 to 2011 second quarter comparis o n

In the following section, we comment on the development of our statutory premiums written on an internal basis, i.e. adjusted for foreign currency translation and (de-)consolidation effects in order to provide more comparable information.

In Belgium/Luxembourg we recorded premiums of € 546 mn, an increase of 64.5 %, mainly stemming from our investment-oriented products in Luxembourg. This was marginally offset by a decrease in employee benefit product sales in Belgium to sustain profitability.

Despite a highly difficult market environment, including the continuing recession and austerity measures, premiums in Spai n increased 13.0 % to € 270 mn. We saw a positive trend in traditional life products supported by an increase in investment-oriented sales, with a shift towards longer-term investments.

In Switzerland premiums totaled € 335 mn. Adjusting for positive foreign currency translation effects of € 13 mn, premiums grew by 11.5 %. Our group life business was the primary contributor to this development. In individual life business, traditional life products with regular premiums increased while single premium unit-linked products declined due to negative market developments.

Premiums in France amounted to € 1,938 mn, an increase of 7.2 %. This growth was mainly attributable to our internal reinsurance of partnership business with our Belgium/Luxembourg operations which more than offset the decrease in single premium traditional products distributed by tied agents and other partnerships.

In italy premiums increased 5.6 % to € 1,916 mn. This was in spite of a difficult market environment characterized by weak saving propensity, low disposable incomes and banks focused on selling their own products. We saw a significant improvement in investment-oriented product sales and benefited from a large single premium contract as well as higher sales of savings products.

1 | Statutory premiums are gross premiums written from sales of life and health insurance policies as well as gross receipts from sales of unit-linked and other investment-oriented products, in accordance with the statutory accounting practices applicable in the insurer's home jurisdiction.

2 | Before elimination of transactions between Allianz Group companies in different geographic regions and different segments.

3 | Starting from the first quarter of 2010, Luxembourg Life was consolidated into Belgium for reporting purposes.

In our Ge rman life business, premiums declined 8.4 % to € 3,342 mn. The decrease was driven by lower sales of single premium investment-oriented products, where we have reinforced strict margin discipline. This decline was only partially offset by higher sales of higher margin regular premium products in our corporate business. Overall, we saw a positive product mix shift to more profitable traditional life products. Premiums in our German health business increased 1.9 % to € 817 mn, benefiting in part from price increases.

Premiums in Central and eastern europe decreased 2.5 % to € 306 mn, excluding € 13 mn adverse foreign currency translation effects. This was mainly driven by lower sales in Poland due to the focus on higher margin products as well as the base effect from a strong second quarter in 2011 driven by sales campaigns in Hungary. The launch of new investment-oriented products in the Czech Republic nearly offset this decrease.

In As ia -pacific premiums decreased 9.5 %, or € 121 mn, after adjusting for € 77 mn positive foreign currency translation effects, to € 1,228 mn. This result was mainly affected by the discontinuation of new sales in Japan and slower sales in Taiwan. Consequently, premiums dropped by € 204 mn in Taiwan and by € 141 mn in Japan. The decrease in Taiwan was mainly due to the declining unit-linked business without guarantees through agency and bancassurance channels, as competitors offered what we believe were unsustainable guaranteed product benefits. In South Korea and Indonesia, we saw strong growth in our single premium investment-oriented business.

Premiums in the United states declined 14.9 % to € 1,976 mn, excluding positive foreign currency translation effects of € 215 mn. We expect this trend to remain as we continue to take repricing actions in order to maintain acceptable margins. The quarter over quarter decline was primarily driven by a drop in fixed-indexed annuity sales as a result of the low interest rate environment, difficult economic conditions and the base effect from a strong second quarter in 2011 driven by sales promotions. Variable annuity sales were down slightly, following repricing actions in May 2012.

2012 to 2011 fir s t hal f ye ar comparis o n

STATUTORY Premiums were 2.5 % below the first half year of 2011 and amounted to € 26,560 mn. On an internal basis, premiums decreased by 4.1 %. The decline in premiums in Italy, Taiwan, the United States and German life was largely offset by higher sales in Belgium/Luxembourg, Poland, Indonesia and South Korea.

Operating Profit

2012 to 2011 second quarter comparis o n

Our Operating profit amounted to € 821 mn, an increase of € 142 mn, supported by a higher operating investment result. This result benefited from a realized gain of € 211 mn on The Hartford debenture 1 sale in the second quarter of 2012 and the absence of impairments on Greek sovereign bonds of € 279 mn recorded in the second quarter of 2011.

Interest and similar income net of interest expenses increased by € 226 mn and amounted to € 4,402 mn. We recorded growth in interest income from debt investments due to a higher asset base – more than offsetting the modest decline in yield – as well as growth in income from equities, including affiliates.

Operating income from financial assets and liabi lities carried at fair value through income (net) decreased by € 95 mn to a loss of € 205 mn. This decrease was mainly attributable to the impact of debt and equity market performance on our investment product related derivatives in the United States and Fair Value Option assets, primarily in France. Offsetting some of this decrease was overall positive performance from derivatives and foreign currency translation gains related to the German life business.

Operating realized gains and losses (net) increased by € 398 mn to € 733 mn. This positive development was driven by higher realized gains from debt investments, while realized gains from equity investments remained stable.

Operating impairments on investments (net) amounted to € 204 mn, a decrease of € 180 mn. Increased equity impairments were more than offset by lower impairments on debt investments compared to the second quarter of 2011, which was burdened by Greek sovereign bond impairments.

claims and insurance benefits incurred (net) declined by € 154 mn to € 4,570 mn mainly due to higher maturities in the previous year.

Changes in reserves for insurance and investment contracts (net) significantly increased by € 779 mn to € 3,517 mn. This was driven by policyholder participation stemming from the higher operating investment result. The increase was further impacted by a lower reserve release than last year related to the lower maturities in our traditional business. This effect was partially offset by positive impacts from adjustments and other effects.

Investment expe nses increased from € 183 mn to € 191 mn as a result of growth in the asset base.

Acquisition and administrative expenses (net) increased 1.5% to € 1,252 mn. The decrease in administrative expenses only partially offset higher acquisition costs.

Margin on reserves increased from 66 to 76 basis points, following an improvement in the operating profit.

2012 to 2011 fir s t hal f ye ar comparis o n

We recorded Operating profit of € 1,647 mn, an increase of € 266 mn, mainly as a result of a higher operating investment result. Although premium development was weaker, line item movements were broadly consistent with the developments in the second quarter of 2012. Compared to the first half year of 2011, this positive development was supported by realized equity investment gains and higher interest from debt investments – reflecting our higher asset base – partly offset by higher acquisition costs.

Margin on reserves improved from 67 to 77 basis points, mainly as a result of a higher operating profit.

L i fe/Health segment information

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Statutory premiums1 12,861 12,978 26,560 27,248
Ceded premiums written (179) (115) (333) (282)
Change in unearned premiums (51) (55) (118) (144)
Statutory premiums (net) 12,631 12,808 26,109 26,822
Deposits from insurance and investment contracts (7,097) (7,364) (14,214) (15,193)
Premiums earned (net) 5,534 5,444 11,895 11,629
Interest and similar income 4,423 4,197 8,485 8,030
Operating income from financial assets and liabilities
carried at fair value through income (net)
(205) (110) (367) (272)
Operating realized gains/losses (net) 733 335 1,800 1,053
Fee and commission income 131 138 258 268
Other income 37 22 79 45
Operating revenues 10,653 10,026 22,150 20,753
Claims and insurance benefits incurred (net) (4,570) (4,724) (9,679) (9,612)
Changes in reserves for insurance and investment
contracts (net)
(3,517) (2,738) (7,231) (6,367)
Interest expenses (21) (21) (41) (47)
Loan loss provisions
Operating impairments of investments (net) (204) (384) (266) (446)
Investment expenses (191) (183) (353) (361)
Acquisition and administrative expenses (net) (1,252) (1,233) (2,773) (2,402)
Fee and commission expenses (55) (46) (118) (105)
Operating restructuring charges (1) (1) (1)
Other expenses (22) (17) (41) (31)
Operating expenses (9,832) (9,347) (20,503) (19,372)
Operating profit 821 679 1,647 1,381
Margin on reserves2
in basis points
76 66 77 67

1 | Statutory premiums are gross premiums written from sales of life and health insurance policies as well as gross receipts from sales of unit-linked and other investment-oriented products, in accordance with the statutory accounting practices applicable in the insurer's home jurisdiction.

2 | Represents operating profit divided by the average of (a) current quarter end and prior quarter end net reserves and (b) current quarter end and prior year end net reserves, whereby net reserves equal reserves for loss and loss adjustment expenses, reserves for insurance and investment contracts and financial liabilities for unit-linked contracts less reinsurance assets.

Lif e/Healt h In s urance O perat i o n s 2 7

Life/Health Operations by Business Divisions

Statutory premiums1 Premiums earned (net) Operating profit (loss) Margin on reserves2
internal3
Three months ended 30 June
in € mn 2012 2011 2012 2011 2012 2011 2012 2011 2012 2011
Germany Life 3,342 3,650 3,342 3,650 2,401 2,445 316 209 76 53
Germany Health 817 802 817 802 818 802 40 39 69 70
Switzerland 335 289 321 288 133 130 20 19 61 65
Austria 91 101 91 101 62 65 7 3 81
German Speaking Countries 4,585 4,842 4,571 4,841 3,414 3,442 376 274 73 57
Italy 1,916 1,814 1,916 1,814 123 157 63 66 58 58
France4 1,938 1,828 1,938 1,807 727 760 124 115 72 67
Belgium/Luxembourg 546 329 546 332 105 105 29 22 127 110
Netherlands 69 76 69 73 34 32 13 12 124 120
Greece 25 28 25 28 14 16 (1) 1 (54) 62
Turkey 27 24 27 24 10 9 2 1 211 105
Africa 11 11 11 11 5 4 1 1 99 212
Western & Southern Europe 4,532 4,110 4,532 4,089 1,018 1,083 231 218 73 69
South America 23 14 20 14 22 11 2 2 188 211
Mexico 36 35 36 35 5 10 1 32 122
Latin America 59 49 56 49 27 21 2 3 115 173
Spain 270 238 270 239 114 92 30 28 209 202
Portugal 45 46 45 46 21 22 5 4 460 350
Iberia & Latin America 374 333 371 334 162 135 37 35 217 210
United States 1,976 2,069 1,761 2,069 198 166 127 131 76 91
USA 1,976 2,069 1,761 2,069 198 166 127 131 76 91
Reinsurance LH 120 94 120 94 107 80 (5) (1) (97) (18)
Global Insurance Lines &
Anglo Markets
120 94 120 94 107 80 (5) (1) (97) (18)
South Korea 503 387 477 387 140 145 11 (4) 50 (19)
Taiwan 225 410 206 410 46 22 2 2 16 15
Indonesia 243 122 234 122 62 44 10 7 356 352
Malaysia 79 65 73 65 49 45 5 4 186 180
Japan 141 141 2 3 (9) (8) (153) (189)
Other 178 147 161 147 148 122 17 (1) 183 (20)
Asia-Pacific 1,228 1,272 1,151 1,272 447 381 36 66
Poland 94 117 101 117 32 24 4 5 238 290
Slovakia 60 64 60 64 49 47 8 7 288 236
Hungary 29 59 32 59 12 14 (1) 1 (124) 128
Czech Republic 71 47 73 47 17 15 8 3 573 258
Russia 24 14 24 14 23 13 (1) (290) 368
Croatia 14 12 14 12 13 11 1 24 241
Bulgaria 7 7 7 7 6 5 1 2 436 580
Romania 7 6 7 6 4 3 53 57
Central and Eastern Europe 306 326 318 326 156 132 19 19 224 249
Middle East and North Africa 41 31 37 28 32 25 5 2 408 452
Global Life 1 1 1 1 –5 –5
Growth Markets 1,576 1,630 1,507 1,627 635 538 60 21 93 38
Consolidation6 (302) (100) (299) (99) (5) 1 –5 –5
Total 12,861 12,978 12,563 12,955 5,534 5,444 821 679 76 66

1 | Statutory premiums are gross premiums written from sales of life and health insurance policies, as well as gross receipts from sales of unit-linked and other investment-oriented products, in accordance with the statutory accounting practices applicable in the insurer's home jurisdiction.

2 | Represents operating profit divided by the average of (a) current quarter end and prior quarter end net reserves and (b) current quarter end and prior year end net reserves, whereby net reserves equal reserves for loss and loss adjustment expenses, reserves for insurance and investment contracts and financial liabilities for unit-linked contracts less reinsurance assets.

3 | Statutory premiums adjusted for foreign currency translation and (de-)consolidation effects.

4 | In December 2011, the Allianz Group sold the subsidiary Coparc.

5 | Presentation not meaningful.

6 | Represents elimination of transactions between Allianz Group companies in different geographic regions.

Statutory premiums1 Premiums earned (net) Operating profit (loss) Margin on reserves2
internal3
Six months ended 30 June
in € mn 2012 2011 2012 2011 2012 2011 2012 2011 2012 2011
Germany Life 7,282 7,569 7,282 7,569 5,338 5,371 558 454 68 58
Germany Health 1,635 1,600 1,635 1,600 1,636 1,601 83 63 72 58
Switzerland 1,365 1,216 1,287 1,214 432 398 40 38 63 64
Austria 225 216 225 216 162 153 19 18 99 97
German Speaking Countries 10,507 10,601 10,429 10,599 7,568 7,523 700 573 69 59
Italy 3,183 3,812 3,183 3,812 271 302 136 134 63 60
France4 3,956 3,786 3,956 3,742 1,498 1,521 210 223 62 66
Belgium/Luxembourg 920 646 920 652 211 234 45 36 101 89
Netherlands 143 180 143 174 67 88 26 24 129 113
Greece 51 57 51 57 30 33 1 2 79 105
Turkey 50 51 53 51 18 17 3 2 152 91
Africa 29 23 29 23 12 10 2 2 171 187
Western & Southern Europe 8,332 8,555 8,335 8,511 2,107 2,205 423 423 68 67
South America 54 28 49 28 50 21 3 5 184 317
Mexico 70 74 72 74 10 26 2 2 144 170
Latin America 124 102 121 102 60 47 5 7 166 256
Spain 520 494 520 496 265 201 61 55 212 196
Portugal 84 91 84 91 43 42 (6) 9 (246) 394
Iberia & Latin America 728 687 725 689 368 290 60 71 176 215
United States 3,999 4,008 3,691 4,008 398 333 293 223 87 77
USA 3,999 4,008 3,691 4,008 398 333 293 223 87 77
Reinsurance LH 240 193 240 193 215 172 8 4 70 41
Global Insurance Lines &
Anglo Markets 240 193 240 193 215 172 8 4 70 41
South Korea 965 854 925 854 285 311 54 36 120 87
Taiwan 503 816 475 816 75 56 4 (21) 16 (77)
Indonesia 424 248 411 248 125 92 26 22 448 545
Malaysia 155 130 146 130 100 96 8 8 169 199
Japan 1 345 1 345 3 5 (4) (14) (34) (155)
Other 344 291 320 291 286 220 32 6 182 30
Asia-Pacific 2,392 2,684 2,278 2,684 874 780 120 37 111 35
Poland 309 219 331 219 58 44 8 9 262 249
Slovakia 123 125 123 125 95 93 16 15 280 260
Hungary 98 108 108 108 25 29 3 16 160
Czech Republic 103 84 106 84 33 29 11 6 416 265
Russia 44 24 43 24 42 22 (2) (293) 63
Croatia 27 23 28 23 26 22 1 2 108 188
Bulgaria 14 14 14 14 12 11 3 3 477 511
Romania 12 12 13 12 7 6 1 1 220 258
Central and Eastern Europe 730 609 766 609 298 256 38 39 236 245
Middle East and North Africa 80 84 76 78 67 70 7 5 295 410
Global Life
Growth Markets
2
3,204
2
3,379
2
3,122
2
3,373

1,239

1,106

165

81
–5
130
–5
69
Consolidation6 (450) (175) (452) (174) (2) 6 –5 –5
Total 26,560 27,248 26,090 27,199 11,895 11,629 1,647 1,381 77 67

I. Asset Management

s ec o n d q u a r t e r 2012

  • ◾ Total assets under management grew to € 1,748 bn.
  • ◾ Third-party net inflows of € 19 bn in the second quarter of 2012.
  • ◾ Strong operating profit of € 635 mn.
  • ◾ Cost-Income Ratio at 57.6 %.

◼ Segment Overvi ew

Allianz offers Asset Management products and services for third-party investors and the Allianz Group's insurance operations. We serve a wide range of retail and institutional clients worldwide with investment and distribution capacities in all major markets. Our particular strongholds are in the United States, Europe and the Asia-Pacific region. Based on total assets under management, we are one of the four largest asset managers in the world managing third-party assets with active investment strategies.

On 1 January 2012, we brought our PIMCO and Allianz Global Investors (AG I) business units under the common governance of Allianz Asset Management Holding (AAM ). Therefore, we show the rolling investment performance of PIMCO and AGI versus their respective benchmarks. In addition, we enhanced our investment performance methodology. For comparability, the enhanced methodology is applied retrospectively.

◼ key figure s

◼ Ear nings Summary for the Second Quarter 2012

Our Operating revenues rose by € 194 mn – or 14.9 % – to € 1,497 mn. On an internal basis, operating revenues increased by 3.8 % compared to the second quarter of 2011, supported by the growth in assets under management. Net inflows of third-party assets under management amounted to € 19 bn in the second quarter of 2012.

The strong performance continued with a 20.3 % increase in operating profit to € 635 mn, 7.2 % on an internal basis.

The cost-income ratio improved to 57.6 % compared to 59.5 % in the second quarter of 2011, a further demonstration of the efficiency of our operational business.

Assets under Management

As of 30 June 2012, total assets under management reached € 1,748 bn, consisting of third-party assets of € 1,354 bn and € 394 bn of Allianz Group assets. We show the development of total assets under management based on asset classes as they are relevant for the segment's business development.

Development of total assets under management | in € bn

We recorded strong growth with net inflows of € 41 bn for the first six months of 2012. Of this, € 42 bn related to thirdparty net inflows and € 1 bn related to Allianz Group assets' net outflows. This positive development was driven by our fixed income business with net inflows of € 44 bn while equity business saw net outflows of € 3 bn. Fixed income flows were strong in the United States and in Europe.

In addition, favorable market effects contributed a further € 80 bn. This was driven by fixed income – with € 72 bn – and equities with € 8 bn. These positive effects were partly offset by negative consolidation effects of € 55 bn mainly attributable to the refinement of the definition of assets under management. This resulted in a reclassification from assets under management to assets under administration with no impact on our revenue base. Total assets grew by € 25 bn thanks to a higher appreciation of the U.S. Dollar versus the Euro.1

In the following section, we focus on the development of third-party assets under management.

Third-Party As sets under Management | in %

Based on a regional split of third-party assets under management, the United States further increased its share by 2.7 percentage points to 65.9 %. This result was supported by net inflows from our fixed income business. Germany decreased 2.0 percentage points to 7.3 %, largely due to the reclassification of "assets under management" to "assets under administration".

The ratio of third-party assets from fixed income and equity amounted to 89 % (2Q 2011: 87 %) and 11 % (2Q 2011: 13 %) respectively, as a result of continued strong growth of fixed income.

1 | Based on the closing rate on the respective balance sheet dates.

2 | Retrospective figures as of 31 December 2011 are not provided since the composition of total assets under management is impacted by the new structure for Asset Management in effect since 1 January 2012.

3 | Based on the origin of assets by the asset management company.

4 | The region "Other" consists of third-party assets managed by other Allianz Group companies (approximately € 27 bn as of 30 June 2012 and € 26 bn as of 31 December 2011, respectively).

The split of third-party assets under management between retail and institutional clients remained almost unchanged, up one percentage point for our retail clients (to 35 %) and down one percentage point for our institutional clients (to 65 %).

rolling investment performance of PIMCO and AGI 1 | in %

The overall investment performance of our AAM business was excellent with 91 % outperforming their respective benchmarks (31 December 2011: 89 %). PIMCO recorded an outstanding performance of 96 % versus its respective benchmarks, with AGI outperforming 56 % of its benchmarks.

Operating Revenues

2012 to 2011 second quarter comparis o n

Our Operating revenues amounted to € 1,497 mn – up € 194 mn or 14.9 % – reflecting our higher assets under management. On an internal basis, operating revenues increased by 3.8 %.

Our Ne t fee and commission income grew by € 197 mn to € 1,494 mn. This growth was mainly driven by an increase in management fees as a result of the higher asset base. We recorded € 55 mn in performance fees – a lower level compared to € 81 mn in the second quarter of 2011, mainly due to carried interest from private funds.

Income from financial assets and liabilities carried at fair value through income (net) was a loss of € 7 mn compared to a € 3 mn loss in the previous year's quarter. This was largely driven by lower mark-to-market valuation of seed money in the United States.

2012 to 2011 fir s t hal f ye ar comparis o n

Our Operating revenues increased by € 360 mn to € 2,936 mn, up 14.0 %. On an internal basis, operating revenues grew by 6.1 %.

1 | Allianz Asset Management account-based, asset-weighted three-year investment performance of third-party assets versus the primary target including all accounts managed by equity and fixed income managers of Allianz Asset Management. For some retail funds, the net of fee performance is compared to the median performance of the corresponding Morningstar peer group (first and second quartile mean outperformance). For all other retail funds and for all institutional accounts, the gross of fee performance (revaluated based on closing prices) is compared to the respective benchmark based on different metrics.

Operating Profit

Operating profit | in € mn + 20.3% 635 613 663 528 528 537 516 466 521 557 1Q 10 2Q 10 3Q 10 4Q 10 1Q 11 2Q 11 3Q 11 4Q 11 1Q 12 2Q 12

2012 to 2011 second quarter comparis o n

Benefiting from higher assets under management, the efficiency of our operational business as well as positive foreign currency translation effects, we achieved a strong operating profit of € 635 mn – up 20.3 %. Excluding the impact of foreign currency effects of € 58 mn and consolidation/deconsolidation effects of € 14 mn, internal growth amounted to 7.2 %.1

Administrative expenses increased to € 862 mn mainly driven by unfavorable foreign currency translation effects largely due to the appreciation of the U.S. Dollar against the Euro. On an internal growth basis, administrative expenses increased by 1.6 %.

Revenues continued to grow at a stronger rate than our operational cost base – which resulted in a 1.9 percentage point improvement in our cost-income ratio to 57.6 %.

2012 to 2011 fir s t hal f ye ar comparis o n

Our operating profit amounted to € 1,248 mn, an increase of 18.2 %. On an internal basis, operating profit grew by 8.7 %. This outstanding growth was primarily driven by our higher assets under management and the resulting increase in fee and commission income.

The cost-income ratio improved by 1.5 percentage points to 57.5 % compared to the first half year of 2011.

As set Management segment information

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Management and loading fees 1,739 1,445 3,350 2,876
Performance fees 55 81 99 137
Other income 31 51 68 95
Fee and commission income 1,825 1,577 3,517 3,108
Commissions (318) (273) (592) (545)
Other expenses (13) (7) (16) (10)
Fee and commission expenses (331) (280) (608) (555)
Net fee and commission income 1,494 1,297 2,909 2,553
Net interest income1 6 4 12 11
Income from financial assets and liabilities
carried at fair value through income (net)
(7) (3) 7 3
Other income 4 5 8 9
Operating revenues 1,497 1,303 2,936 2,576
Administrative expenses (net),
excluding acquisition-related expenses (862) (775) (1,688) (1,520)
Operating expenses (862) (775) (1,688) (1,520)
Operating profit 635 528 1,248 1,056
Cost-income ratio2
in %
57.6 59.5 57.5 59.0

1 | Represents interest and similar income less interest expenses.

2 | Represents operating expenses divided by operating revenue.

I. Corporate and Other

s ec o n d q u a r t e r 2012

Operating loss reduced by € 14 mn to € 191 mn.

◼ Se gment Overvi ew

Corporate and Other encompasses the operations of Holding & Treasury, Banking and Alternative Investments. Holding & Treasury includes the management and support of the Allianz Group's businesses through its strategy, risk management, corporate finance, treasury, financial control, communication, legal, human resources and technology functions. Our banking products offered in Germany, Italy, France, the Netherlands and Bulgaria complement our insurance product portfolio. We also provide global alternative investment management services in the private equity, real estate, renewable energy and infrastructure sectors, mainly on behalf of the Allianz Group.1

◼ key figures

CORPOR ATE and OTHER 2

Three months
ended
Operating
revenues
Operating
expenses
Operating
result
30 June € mn € mn € mn ∆ Dif
F EREN
CE QUARTER
OVER
QUARTER
2012 431 (622) (191)
∆ +6.8%
2011 495 (700) (205)
∆ (32.3)%
2010 468 (623) (155)
Holding & Treasury
2012 102 (286) (184)
2011 167 (337) (170)
2010 157 (295) (138)
banking
2012 289 (310) (21)
2011 295 (319) (24)
2010 277 (292) (15)
Alternative investments
2012 43 (30) 13
2011 35 (46) (11)
2010 36 (38) (2)

1 | For further information on private equity investments, please refer to note 26 to the condensed consolidated interim financial statements.

2 | Consolidation included. For further information about our Corporate and Other segment, please refer to note 3 to the condensed consolidated interim financial statements. Banking figures include loan loss provisions in operating expenses.

Inter i m R eport S e c ond Qu a rter a nd F i rst Ha l f Y e a r o f 2012 | All ia n z g r o u p 3 6 G roup Ma n a gement R eport

◼ Ea rnings Su mmary for the Second Quarter 2012

Our Operating result improved by € 14 mn to a loss of € 191 mn. Alternative Investments accounted for € 24 mn of this improvement, which was partly offset by a € 14 mn higher operating loss in Holding & Treasury. The operating loss in our Banking operation was almost unchanged from the previous year's level.

Earnings Summary – Holding & Treasury

2012 to 2011 seco nd quarter co mpariso n

Holding & Treasury's operating result weakened by € 14 mn to a loss of € 184 mn. The decline in operating revenues – mostly attributable to lower interest and similar income – could not be fully compensated for by a reduction in operating expenses.

Our net interest Re sult amounted to negative € 31 mn, compared to a gain of € 21 mn in the second quarter of 2011. Interest and similar income almost halved to € 72 mn, mainly as a result of lower equity related returns – both dividends and income from associates – and to a lesser extent due to lower yields. Int e r e s t e x p e n s e s , e xc l u d i n g interest expenses from external debt, were down by € 10 mn to € 103 mn, also driven by lower rates.

Our net fee and commission Re sult improved by € 14 mn to a loss of € 3 mn. The increase of the net fee and commission result was attributable to our internal IT service provider, which increased cost recovery from other group companies and reduced expenses.

Because of a higher foreign currency result, Ope r at i n g i n c o m e f r o m f i n a n c i a l a s s e t s a n d l i a b i l i t i e s c a r r i e d at fair value through income was up by € 16 mn to € 12 mn.

Administrative expenses (net), excluding acquisition-related expenses , decreased by € 12 mn to € 135 mn. This decrease was primarily also due to cost recoveries from other group companies.

2012 to 2011 fir st hal f ye ar co mpariso n

The operating loss increased by € 60 mn to € 451 mn. This development stemmed largely from a lower net interest result, which was a further consequence of € 62 mn lower equity related returns – both dividends and income from associates. Other drivers of our operating loss remained almost stable.

2012 to 2011 seco nd quarter co mpariso n

Overall, the operating result was about at the previous year's level with a loss of € 21 mn (2Q 2011: € (24) mn). The positive developments of our net interest result and lower administrative expenses were offset to a great extent by an increase in our loan loss provisions.

Our net interest, fee and commission result amounted to € 141 mn compared to € 135 mn in the second quarter of the previous year. The net interest result grew by € 8 mn to € 96 mn as a result of lower costs of funding and short-term investments in bonds offering higher yields. Net fee and commission income remained stable at € 45 mn.

Administrative expenses declined by € 8 mn to € 118 mn. This was mainly driven by lower personnel expenses.

Our loan loss provisions increased by € 9 mn to € 42 mn, primarily due to financial guarantees within certain unitlinked products related to peripheral sovereign bonds, which were sold.

2012 to 2011 fir st hal f ye ar co mpariso n

Our oper ating result worsened by € 14 mn to a loss of € 36 mn. An € 11 mn increase in our net interest, fee and commission result and € 16 mn lower administrative expenses were more than offset by the negative development of our loan loss provisions, which were up by € 39 mn.

Earnings Summary – Alternative Investments

2012 to 2011 seco nd quarter co mpariso n

Alternative Investments' operating result increased by € 24 mn to € 13 mn. This positive development was driven by both lower administrative expenses and higher fee and commission income (net).

2012 to 2011 fir st hal f ye ar co mpariso n

The oper ating result improved from a loss of € 15 mn to a profit of € 12 mn, largely as a result of higher fee and commission income. Lower acquisition and administrative expenses further contributed to this recovery.

I. Outlook

  • ◾ Economic growth to continue at an even more moderate pace.
  • ◾ Our outlook for the Allianz Group's 2012 operating profit is unchanged at € 8.2 bn, plus or minus € 0.5 bn.

Economic Outlook

The world economy is likely to continue to grow moderately in the second half of this year. Global output is expected to expand by 2.6 % in 2012 and by 3.2 % next year (2011: 2.9 %). Both in the United States and Europe, public and private sector efforts to rein in high debt levels will continue to restrain economic activity. Monetary policy, however, is still very accommodative in the United States, Japan and in Europe and favorable financing conditions are providing economic impetus for private households and the corporate sector. Monetary tightening is unlikely to materialize before late 2013 in the Eurozone. In the United States it might take even longer. Falling energy prices in the second quarter have also provided an economic stimulus as lower energy costs boost the purchasing power of both private households and the corporate sector. Although growth in emerging market economies is unlikely to reach pre-crisis levels in the foreseeable future, these countries remain key drivers of global growth and their importance in the world economy continues to rise. We expect emerging markets to grow by 5.0 % this year and 5.8 % in 2013.

The U.S. economy has stabilized and will probably record higher growth rates in 2012 than in 2011. We forecast real GDP growth of 2.3 % for this and next year (2011: 1.7 %). In the Eurozone, economic activity is likely to stagnate in 2012. While fiscal austerity will act as a headwind, moderate global growth, a weaker currency and supportive monetary policy should foster economic activity. Economies with high consolidation needs are likely to shrink. Following zero growth in the Eurozone as a whole this year, growth is expected to increase to 1.3 % in 2013 as the dampening effect of fiscal consolidation fades. The German economy will outperform the Eurozone average thanks to robust domestic demand, a stable labor market and comparatively lower public sector consolidation needs. Following real GDP growth of 1.0 % this year, we expect an increase to 2.0 % next year.

A further escalation of the European sovereign debt crisis poses the biggest single risk to the economic outlook. The decisions taken at the European summit in late June represent an intermediate step towards overcoming the debt crisis. Summit outcomes such as the plan to establish a single European banking supervisory regime are to be welcomed. However, pivotal elements for the future of the Euro – fleshing out a potential banking union, establishing of a fiscal and political union – still have to be worked out. For the debt crisis to abate, it is also essential that structural reforms in over-indebted countries make progress, public finances continue to consolidate and ECB measures prove effective in preventing a credit crunch.

Financial market jitters related to the European sovereign debt crisis have increased again in recent weeks. German government bonds continue to be considered a "safe haven", with yields on 10-year bonds nearing 1.0 %. Provided that the debt crisis abates, the "safe haven" effect will start to fade somewhat and yields on German government bonds are likely to creep up modestly. The picture is the same for 10-year U.S. Treasury yields, which are currently only slightly higher than those on German bonds. When the debt crisis abates, spreads on other EMU government bonds will likely narrow gradually, although their level will remain high. As far as the stock market is concerned, overall solid corporate earnings, low interest rates and relatively attractive price/earnings-ratios provide a sound foundation for a recovery of equities. However, as we have seen repeatedly in recent months, a further pick-up in risk aversion can easily send stock markets down again, no matter how positive corporate sector fundamentals appear to be. Other risks that could dampen the economic outlook are a possible disruption to global oil supplies due to geopolitical tensions – triggering a steep increase in oil prices – as well as a hard landing of the Chinese economy.

Industry Outlook

With moderate global economic growth during 2012 and 2013, we also expect growth in the insurance industry to remain subdued. The underlying dynamics affecting the industry remain the same as described on pages 121 and 122 of the Allianz Group Annual Report 2011.

Outlook for the Allianz Group

The Allianz Group remains strongly capitalized with a solvency ratio of 186 %1 , an improvement of 7 percentage points compared to 31 December 2011.

Our operating profit grew by 18.5 % to € 4,694 mn in the first half year of 2012, supported by the solid performance of all our operating segments. Life/Health operating profit was strong mainly thanks to a high operating investment result. In Property-Casualty we also achieved stronger operating profit benefiting from lower losses from natural catastrophes. Asset Management performance and growth continued to be outstanding.

Despite the challenging operating environment, we are on track to reach our published outlook for the Allianz Group operating profit for 2012 of € 8.2 bn, plus or minus € 0.5 bn. Given the risks related to the European sovereign debt crisis and the ongoing challenges in our operating environment as well as natural catastrophe losses to date, it would be inappropriate to simply annualize the current half year's operating profit and net income to arrive at an expected result for the full year. For full details of the assumptions and sensitivities on which this outlook is based, please refer to pages 122 to 130 of the Allianz Group Annual Report 2011.

As always, natural catastrophes, adverse developments in the capital markets as well as factors stated in our cautionary note regarding forward-looking statements, may also affect the results of our operations.

Cautionary note regarding forward-looking statements

The statements contained herein may include prospects, future expectations and other forward-looking statements that are based on management's current views and assumptions and involve known and unknown risks and uncertainties. Actual results, performance or events may differ materially from those expressed in such forward-looking statements. Such deviations may arise, without limitation, because of changes in the general economic condition and competitive situation, particularly in the Allianz Group's core business and core markets, or the impact of acquisitions, related integration issues and reorganization measures. Deviations may also arise from the frequency and severity of insured loss events, including natural catastrophes, and from the development of loss expenses, mortality and morbidity levels and trends, persistency levels, and, particularly in our banking business, the extent of credit defaults. In addition, the performance of the financial markets (particularly market volatility, liquidity and credit defaults) as well as changes in interest rate levels, currency exchange rates and changes in national and international laws and regulations, particularly tax regulation, may have a relevant impact. Many of these factors may be more likely to occur, or more pronounced, as a result of terrorist activities and their consequences. The company assumes no obligation to update any forward-looking statement.

i. Balance Sheet Review

  • ◾ Shareholders' equity increased 6.9 % to € 48.0 bn, despite dividend payments of over € 2.0 bn.
  • ◾ Strong solvency ratio of 186 %, up by 7 percentage points.1

Shareholders' Equity2

For the six month ended 30 June 2012, shareholder s ' equity increased by € 3,098 mn to € 48,013 mn, despite the payout of dividends of € 2,037 mn. Net income attributable to shareholders contributed € 2,605 mn to this growth. In addition, unrealized gains increased by € 2,098 mn. In particular, this was driven by debt securities, which benefited from lower interest rates. The most significant other driver of the increase was positive foreign currency translation effects of € 441 mn, primarily attributable to the strengthening of the U.S. Dollar against the Euro.3

Regulatory Capital Adequacy

The Allianz Group is a financial conglomerate within the scope of the E.U. Financial Conglomerates Directive and the related German law in force since 2005. The law requires that financial conglomerates calculate the capital available to meet its solvency requirements on a consolidated basis, which we refer to as "eligible capital".

2 | This does not include non-controlling interests of € 2,389 mn, € 2,444 mn and € 2,338 mn as of 30 June 2012, 31 March 2012 and 31 December 2011, respectively. For further information, please refer to note 19 to the condensed consolidated interim financial statements. Retained earnings include foreign currency translation effects of € (1,555) mn, € (2,205) mn and € (1,996) mn as of 30 June 2012, 31 March 2012 and 31 December 2011, respectively.

3 | Based on the closing rate on the respective balance sheet dates.

1 | Off-balance sheet reserves are accepted by the authorities as eligible capital only upon request. Allianz SE has not submitted an application so far. Excluding off-balance sheet reserves, the solvency ratio as of 30 June 2012 would be 177% (31 March 2012: 174%, 31 December 2011: 170%).

Since the end of 2011 our co nglomerate so lvency ratio strengthened by 7 percentage points to 186 %. As of 30 June 2012, the Group's eligible capital for solvency purposes amounted to € 44.9 bn (31 December 2011: € 42.6 bn), including an off-balance sheet reserve of € 2.2 bn (31 December 2011: € 2.2 bn). The increase of € 2.3 bn was mainly driven by our net income (net of accrued dividends) of € 1.6 bn and positive currency translation effects. The required funds were up by € 0.4 bn to € 24.2 bn, largely due to higher aggregate policy reserves in our Life/Health business. As a result, our eligible capital exceeded the minimum legally stipulated level by € 20.7 bn, further improving our solvency position.

Total Assets and Total Liabilities

Conglomerate so lvency1 | in € bn

In the following sections, we show our insurance portfolio's asset allocation and analyze important developments in the balance sheets of our segments.

As of 30 June 2012, total assets amounted to € 669.0 bn and total liabilities were € 618.6 bn. Compared to year-end 2011, total assets and total liabilities increased by € 27.5 bn and € 24.3 bn, respectively.

This section mainly focuses on our financial investments – debt instruments, equities, real estate, cash and other – along with insurance reserves and external financing, since these reflect the major developments in our balance sheet.

Market environment of diff e rent a ss e t cla ss e s

The positive Financial market trends of the first quarter of 2012 did not continue in the second quarter.

Almost all major equity markets showed a negative development with single-digit percentage downturns predominating in the second quarter. Sovereign bond yields revealed a mixed picture. German and U.S. government bond yields declined in the second quarter as market uncertainty returned. Likewise, after contracting in the first months of 2012, yields on Italian government bonds increased in the second quarter but did not reach the levels seen on 31 December 2011.

Intere st r ate s and credit spreads development | in %

While European corporate credit spreads narrowed, they widened slightly in the U.S. during the second quarter.

Structure of in ve s t ment s – port fo l io overvi e w

The Allianz Group's investment portfolio is mainly determined by our core business of insurance. The following asset allocation covers the insurance segments and the Corporate and Other segment.

Asset allocatio n1 | in %

Allianz Group's investment portfolio as of 30 June 2012: 481.9 bn [as of 31 December 2011: 461.1 bn]

The Group's investment portfolio grew by € 20.8 bn, or 4.5 %, to € 481.9 bn. This increase was mainly due to the investment performance of our underlying operating businesses. Overall, asset allocation remained stable and our balance sheet strength improved further.

Our gross exposure to equitie s decreased by € 0.9 bn, driven by the downturn in equity markets and by realizations. Consequently, our equity gearing – a ratio of our equity holdings allocated to the shareholder after policyholder participation and hedges to shareholder's equity plus off-balance sheet reserves less goodwill – decreased 4 percentage points to 27 %.

Although our cash and other holdings declined by one percentage point relative to our investment portfolio, we increased our net cash investments from € 6.0 bn to € 6.3 bn in absolute terms.

The vast majority of our investment portfolio is made up of debt inst rument s . Our investments in this asset class grew from € 416.5 bn to € 437.8 bn, largely because of lower interest rates and credit spreads as well as reinvested interest flows. Our exposure in this asset class was well diversified, with 60 % in government and covered bonds. In line with our operating business profile, 61 % of our fixed income portfolio was invested in Eurozone bonds and loans. About 95 % of our portfolio of debt instruments 2 was invested in investment-grade bonds and loans.

f ixed income portfolio | in %

1 | This does not include our banking operations.

2 | Excluding self-originated German private retail mortgage loans. For 2%, no ratings were available.

Our total sovereign exposure amounted to € 158.5 bn, which equaled 36 % of our fixed income portfolio. As of 30 June 2012, our sovereign bond exposure in Spain, Greece, Ireland, Portugal and Italy comprised approximately 8.0 % of our fixed income portfolio, of which 0.8 % in Spain and 7.1 % in Italy. Thereby, investments in Spanish, Greek, Irish and Portuguese sovereign bonds decreased from € 6,195 mn as of 31 December 2011 to € 3,775 mn, mainly due to sales.

As of 30 June 2012 in € mn Carrying value Unrealized loss
(gross)1
Unrealized loss
(net)2
Spain 3,405 (442) (108)
Greece 23 (15) (8)
Ireland 151 (8) (4)
Portugal 196 (54) (33)
Subtotal 3,775 (519) (153)
Italy 31,111 (1,997) (333)
Total 34,886 (2,516) (486)

Carrying value s and unrealized loss e s in Spanish, Greek, Irish, Portugue se and Italian sovereign bonds

Unrealized losses (gross) on the above-mentioned exposures decreased from € 3,713 mn as of 31 December 2011 to € 2,516 mn by the end of the second quarter of 2012. This drop was largely attributable to Italian government bonds, reflecting declining yields when compared to year-end 2011, but partly offset by an increase related to Spanish government bonds.

53 % of the covered bonds were German Pfandbriefe, backed by either public sector loans or mortgage loans. Covered bonds provide a cushion against real estate price deterioration and payment defaults through minimum required security buffers and over-collateralization. An additional 15 % and 9 % were French and Spanish covered bonds, respectively.

9 % of our fixed income portfolio was made up of globally diversified bank s ecuritie s . The amount of subordinated securities in banks decreased from € 8.4 bn to € 7.7 bn, predominantly due to sales and, to a lesser extent, maturities.

Furthermore, our portfolio included asset-backed securities (ABS) of € 20.8 bn (31 December 2011: € 19.9 bn), of which more than 80 % were related to mortgage backed securities (MBS). Around 26 % of our ABS securities are made up of MBS issued by U.S. agencies and backed by the U.S. government. Overall, 96 % of the total ABS portfolio received an investment grade rating, with 88 % rated "AA " or better (31 December 2011: 84 %).

Our exposure to real estate held for investment remained almost stable and totaled € 8.8 bn (31 December 2011: € 8.7 bn).

Overall, the reduction of our exposure to equities and bonds of selected European peripheral countries together with an increase of our net cash holdings leaves us better prepared to withstand further adverse effects of the European sovereign debt crisis and related market turmoil.

Inve s tment re sult

Net inve stment incom e

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Interest and similar income (net)3 5,371 5,222 10,380 9,991
Income from financial assets and liabilities carried at fair value
through income (net)
(184) (155) (90) (380)
Realized gains/losses (net) 1,115 485 2,303 1,599
Impairments of investments (net) (422) (820) (610) (965)
Investment expenses (216) (208) (413) (410)
Net investment income 5,664 4,524 11,570 9,835

1 | Before policyholder participation and taxes.

3 | Net of interest expenses (excluding interest expenses from external debt).

2 | After policyholder participation and taxes; based on 30 June 2012, balance sheet figures reflected in accumulated other comprehensive income.

◼ 2012 to 2011 second quarter comparis on

In the second quarter of 2012 our net inve s tment inco me increased by € 1,140 mn, or 25.2 %, to € 5,664 mn. This improvement was largely driven by higher realized gains as well as by lower impairments and, to a lesser extent, by a higher interest and similar income.

Mainly as a result of a growing asset base, in particular within our Life/Health segment, Intere st and similar incom e (net)1 rose by € 149 mn to € 5,371 mn. Lower equity related returns, both dividends and income from associates, were more than offset by higher interest income on debt securities.

Income from f inancial ass e t s and liabilitie s carried at fair value through income (net) worsened by € 29 mn to a loss of € 184 mn. This decrease was mainly attributable to the impact of debt and equity market performance on our investment product related derivatives in the United States and Fair Value Option assets, primarily in France. Offsetting some of this decrease was overall positive performance from derivatives and foreign currency translation gains related to the German life business. Financial derivatives are used to protect against equity and foreign currency fluctuations as well as to manage duration and other interest rate-related exposures. In addition, the comparison figures were affected by prior year valuation effects on The Hartford warrants, which were sold in April 2012.2

Realized gains and loss e s (net) more than doubled to € 1,115 mn in the second quarter of 2012. This increase was primarily attributable to higher realizations on debt securities but also, to a lesser extent, to equities. This growth includes a gain from the disposal of The Hartford debentures of € 407 mn.2

impairment s (net) almost halved to € 422 mn. We recorded an increase of impairments on equity investments of € 261 mn following more adverse equity market developments compared to the second quarter of the previous year. These impairments were mainly related to our investments in the financial sector. In contrast, impairments on debt securities fell by € 648 mn, since we hardly had any impairments on debt investments in the second quarter. In addition, the previous year's quarter was heavily impacted by € 644 mn of impairments on Greek sovereign bonds.

Inv e stment expense s (net) amounted to € 216 mn, compared to € 208 mn in the previous year's quarter.

◼ 2012 to 2011 first half year comparis on

Our net inve stment incom e amounted to € 11,570 mn, up by € 1,735 mn. Realized gains and loss e s (net) contributed € 704 mn to this increase, driven by realizations of both equities and debt instruments, while impairment s (net) were down by € 355 mn. Our intere st and similar income (net) rose by € 389 mn to € 10,380 mn, largely as a result of our higher asset base. Income from f inancial ass e t s and liabilitie s carried at fair value through income (net) improved by € 290 mn. Inv e stment expense s remained stable.

1 | Net of interest expenses (excluding interest expenses from external debt).

2 | On 30 March 2012, Allianz SE entered into a transaction to sell the warrants and debentures back to The Hartford which closed on 17 April 2012. The warrants are classified as financial assets carried at fair value through income and therefore any related gain was already included in the first quarter of 2012. In the second quarter of 2012, the difference between the sale proceeds and the carrying amount of the debentures was recognized as a gain.

Asse t s and l iabi l i t i e s of the Propert y- C a sualt y segment

◼ Pr opert y- C a su alt y a ss e t s

Our Property-Casualty asset base increased by € 3.6 bn to € 101.8 bn during the first six months of 2012. Cash and cash pool assets were up by € 2.8 bn to € 6.9 bn and debt securities by € 1.9 bn to € 65.1 bn, respectively.

Composition of ass e t base | fair values 1

As of As of
In € bn 30 June 2012 31 December 2011
Financial assets and liabilities carried at fair value through income
Equities 0.3 0.2
Debt securities 0.4 0.9
Other2
Subtotal 0.7 1.1
Investments3
Equities 4.1 4.9
Debt securities 65.1 63.2
Cash and cash pool assets4 6.9 4.1
Other 7.3 7.1
Subtotal 83.4 79.3
Loans and advances to banks and customers 17.7 17.8
Property-Casualty asset base 101.8 98.2

Within our Property-Casualty asset base, ABS amounted to € 4.0 bn as of 30 June 2012. This was approximately 3.9 % of its asset base.

◼ Propert y-Casualt y liabilitie s

Development of re serve s for loss and loss adjustment expense s 5 | in € bn

As of 30 June 2012, the segment's gross reserves for loss and loss adjustment expenses increased by € 1.1 bn to € 60.6 bn. On a net basis, reserves grew by € 1.2 bn to € 54.0 bn. Foreign currency translation effects and other changes accounted for € 0.5 bn.

  • 2 | This comprises assets of € 0.1 bn and € 0.1 bn and liabilities of € (0.1) bn and € (0.1) bn as of 30 June 2012 and 31 December 2011, respectively.
  • 3 | These do not include affiliates of € 8.8 bn and € 9.1 bn as of 30 June 2012 and 31 December 2011, respectively.

5 | After group consolidation. For further information about changes in the reserves for loss and loss adjustment expenses for the Property-Casualty segment, please refer to note 14 to the condensed consolidated interim financial statements.

1 | Loans and advances to banks and customers, held-to-maturity investments and real estate held for investment are stated at amortized cost. Investments in associates and joint ventures are stated at either amortized cost or equity, depending on – among other factors – our ownership percentage.

4 | Including cash and cash equivalents, as stated in our segment balance sheet of € 4.6 bn and € 2.4 bn and receivables from cash pooling amounting to € 2.7 bn and € 2.1 bn, net of liabilities from securities lending and derivatives of € (0.3) bn and € (0.3) bn, as well as liabilities from cash pooling of € (0.1) bn and € (0.1) bn as of 30 June 2012 and 31 December 2011, respectively. As of 1 January 2012, the definition of cash and cash pool assets has changed. Now, they also include liabilities from cash pooling. Therefore the previous year's figures have been adjusted accordingly.

Asse t s and l iabi l i t i e s of the Lif e /Health seg m e n t

◼ Lif e /Health a ss e t s

In the first six months of 2012, the Life/Health asset base grew 4.9 % to € 448.5 bn. Of this total, € 67.4 bn were financial assets for unit-linked contracts. The increase of the segment's asset base was almost completely driven by our debt investments, up by € 19.2 bn, primarily due to investment performance.

Composition of ass e t base | fair values

In € bn
30 June 2012
31 December 2011
Financial assets and liabilities carried at fair value through income
2.3
Equities
2.1
2.1
Debt securities
2.5
(4.0)
Other1
(4.4)
Subtotal
0.4
0.2
Investments2
Equities
22.1
22.1
248.8
Debt securities
229.6
Cash and cash pool assets3
4.4
5.1
9.0
Other
9.0
Subtotal
284.3
265.8
Loans and advances to banks and customers
96.4
98.0
Financial assets for unit-linked contracts4
67.4
63.5
Life/Health asset base
448.5
427.5
As of As of

As of 30 June 2012, our Life/Health asset base included ABS of € 16.5 bn. This represents 3.7 % of its asset base.

Financial ass e ts for unit-linked contracts 4 | in € bn

Financial assets for unit-linked contracts increased by € 3.9 bn, or 6.1 %. Unit-linked insurance contracts were up by € 3.3 bn due to good fund performance (€ 2.0 bn) and premium inflows exceeding outflows by € 2.0 bn. Unit-linked investment contracts remained flat as net outflows offset the good fund performance of € 0.7 bn. The net outflows from the first quarter (mainly in Italy) stabilized in the second quarter 2012. The main drivers of currency effects were the stronger U.S. Dollar (€ 0.4 bn) and Asian currencies (€ 0.1 bn).5

2 | These do not include affiliates of € 1.3 bn and € 1.4 bn as of 30 June 2012 and 31 December 2011, respectively.

1 | This comprises assets of € 1.8 bn and € 1.9 bn and liabilities (including the market value liability option) of € (5.8) bn and € (6.3) bn as of 30 June 2012 and 31 December 2011, respectively.

3 | Including cash and cash equivalents, as stated in our segment balance sheet, of € 4.7 bn and € 5.3 bn and receivables from cash pooling amounting to € 2.4 bn and € 2.5 bn, net of liabilities from securities lending and derivatives of € (1.7) bn and € (1.8) bn, as well as liabilities from cash pooling of € (1.0) bn and € (0.9) bn as of 30 June 2012 and 31 December 2011, respectively.

4 | Financial assets for unit-linked contracts represent assets owned by, and managed on behalf of, policyholders of the Allianz Group, with all appreciation and depreciation in these assets accruing to the benefit of policyholders. As a result, the value of financial assets for unit-linked contracts in our balance sheet corresponds to the value of financial liabilities for unit-linked contracts. The International Financial Reporting Standards (IFRS) require to classify any contract written by an insurance company either as an insurance contract or as an investment contract, depending on whether an insurance component is included. This requirement also applies to unit-linked products. In contrast to unit-linked investment contracts, unit-linked insurance contracts include a coverage for significant mortality or morbidity risk.

5 | Based on the closing rate on the respective balance sheet dates.

◼ Lif e/Health liabilitie s

Development of re serve s for insurance and inve stment contracts | in € bn

Life/Health reserves for insurance and investment contracts increased by € 13.7 bn, or 3.9 %, in the first six months of 2012. The € 6.2 bn increase in aggregate policy reserves was mainly driven by our operations in Germany (€ 3.8 bn), Switzerland (€ 0.7 bn excluding currency effects), Luxembourg and Belgium (each € 0.3 bn). Reserves for premium refunds increased by € 5.8 bn as the policyholders' share in net unrealized gains on bonds grew significantly (€ 4.4 bn). Foreign currency translation adjustments resulted mainly from the stronger U.S. Dollar (€ 1.2 bn), Asian currencies (€ 0.3 bn) and the Swiss Franc (€ 0.1 bn).1

Asse t s and l iabi l i t i e s of the Asse t Management segment

◼ Ass et Management a ss e t s

Our Asset Management segment's results are derived primarily from third-party asset management. In this section, we refer only to the segment's own assets.2

The main components of the Asset Management segment's asset base were cash and cash pool assets, loans and advances and debt securities. Overall, as of 30 June 2012, the segment's asset base remained stable at € 4.5 bn. A slight increase in cash and cash pool assets offset a decrease in loans and receivables.

◼ Ass e t Management liabilitie s

Liabilities in our asset management segment were down from € 5.7 bn to € 4.8 bn, reflecting decreases in provisions and other liabilities, which were partly driven by a decline in Group internal financing. Furthermore, the figures have been affected by changes in segment allocation. As reported in our first quarter interim report, a former entity of the Asset Management segment in the Netherlands is now assigned to the Corporate and Other segment.3

1 | Based on the closing rate on the respective balance sheet dates.

3 | Please refer to the Corporate and Other chapter (Earnings Summary – Banking) on page 30 of the interim report for the first quarter of 2012 for details regarding the change in the segment assignment.

2 | For further information on the development of these third-party assets, please refer to the Asset Management chapter.

Asse t s and l iabi l i t i e s of the Co rporate and Other segment

◼ Corporate and Other a ss e t s

As of 30 June 2012, our asset base for Corporate and Other amounted to € 38.4 bn, representing an increase of € 2.6 bn. A reduction in cash and cash pools assets was more than offset by an increase in debt securities while equities remained almost unchanged.

Composition of ass e t base | fair values

As of As of
In € bn 30 June 2012 31 December 2011
Financial assets and liabilities carried at fair value through income
Equities 0.1
Debt securities
Other1 (0.2) (0.3)
Subtotal (0.2) (0.2)
Investments2
Equities 1.7 1.9
Debt securities 21.7 18.1
Cash and cash pool assets3 (3.3) (1.9)
Other 0.3 0.2
Subtotal 20.4 18.3
Loans and advances to banks and customers 18.2 17.7
Corporate and Other asset base 38.4 35.8

As of 30 June 2012, ABS amounted to € 0.3 bn, which is around 0.8 % of our Corporate and Other asset base.

◼ Corporate and Other liabilitie s

Other liabilities increased by € 0.8 bn to € 16.6 bn. The growth in certificated liabilities from € 13.8 bn to € 15.4 bn was primarily driven by a senior bond of € 1.5 bn issued in February 2012. Participation certificates and subordinated liabilities decreased by € 1.9 bn, reflecting the redemption of a subordinated bond of € 2.0 bn in May 2012.4

2 | These do not include affiliates of € 73.9 bn and € 73.4 bn as of 30 June 2012 and 31 December 2011, respectively.

4 | For further information on Allianz SE debt as of 30 June 2012, please refer to notes 17 and 18 of our condensed consolidated interim financial statements.

1 | This comprises assets of € 0.2 bn and € 0.2 bn and liabilities of € (0.4) bn and € (0.5) bn as of 30 June 2012 and 31 December 2011, respectively.

3 | Including cash and cash equivalents, as stated in our segment balance sheet, of € 1.3 bn and € 1.8 bn and receivables from cash pooling amounting to € 0.2 bn and € 0.5 bn, net of liabilities from securities lending and derivatives of € (0.1) bn and € 0.0 bn, as well as liabilities from cash pooling of € (4.7) bn and € (4.2) bn as of 30 June 2012 and 31 December 2011, respectively.

Allianz SE bonds 1 outstanding as of 30 June 2012 and intere st expense s for the f irst six months

1. Senio r bo nds 2
5.625% bond issued by
­­­Allianz Finance II B.V., Amsterdam
Volume € 0.9 bn
Year of issue 2002
Maturity date 11/29/2012
ISIN XS 015 879 238 1
Interest expense € 25.5 mn
5.0% bond issued by
­­­­Allianz Finance II B.V., Amsterdam
Volume € 1.5 bn
Year of issue 2008
Maturity date 3/6/2013
ISIN DE 000 A0T R7K 7
Interest expense € 38.1 mn
4.0% bond issued by
­­­Allianz Finance II B.V., Amsterdam
Volume € 1.5 bn
Year of issue 2006
Maturity date 11/23/2016
ISIN XS 027 588 026 7
Interest expense € 30.9 mn
4.75% bond issued by
­­­Allianz Finance II B.V., Amsterdam
Volume € 1.5 bn
Year of issue 2009
Maturity date 7/22/2019
ISIN DE 000 A1A KHB 8
Interest expense € 36.5 mn
3.5% bond issued by
­Allianz Finance II B.V., Amsterdam
Volume € 1.5 bn
Year of issue 2012
Maturity date 2/14/2022
ISIN DE 000 A1G 0RU 9
Interest expense € 20.4 mn
Total interest expense for senior bonds € 151.4 mn
2. Subordinated bonds 3
6.5% bond issued by
­­­Allianz Finance II B. V., Amsterdam
Volume € 1.0 bn
Year of issue 2002
Maturity date 1/13/2025
ISIN XS 015 952 750 5
Interest expense € 33.0 mn
5.5% bond issued by
­­­Allianz SE
Volume € 1.5 bn
Year of issue 2004
Maturity date Perpetual Bond
ISIN XS 018 716 232 5
Interest expense € 42.0 mn
4.375% bond issued by
­­­Allianz Finance II B. V., Amsterdam
Volume € 1.4 bn
Year of issue 2005
Maturity date Perpetual Bond
ISIN XS 021 163 783 9
Interest expense € 31.6 mn
5.375% bond issued by
­­­Allianz Finance II B. V., Amsterdam
Volume € 0.8 bn
Year of issue 2006
Maturity date Perpetual Bond
ISIN DE 000 A0G NPZ
3
Interest expense € 21.2 mn
8.375% bond issued by
­­­Allianz SE
Volume USD 2.0 bn
Year of issue 2008
Maturity date Perpetual Bond
ISIN US 018 805 200 7
Interest expense € 70.7 mn
5.75% bond issued by
­­­Allianz Finance II B. V., Amsterdam
Volume € 2.0 bn
Year of issue 2011
Maturity date 7/8/2041
ISIN DE 000 A1GNA
H1
Interest expense € 57.9 mn
Total interest expense for
subordinated bonds
€ 256.4 mn
3. Iss ue s matured in 2012
6.125% bond issued by
­­­Allianz Finance II B. V., Amsterdam
Volume € 2.0 bn
Year of issue 2002
Maturity date 5/31/2022
ISIN XS 014 888 756 4
Interest expense € 47.7 mn
Total interest expense € 455.5 mn

1 | This does not include, among others, the € 0.5 bn 30-year convertible subordinated note issued in July 2011. For further information on Allianz SE debt (issued or guaranteed) as of 30 June 2012, please refer to notes 17 and 18 of our condensed consolidated interim financial statements.

2 | Senior bonds provide for early termination rights in case of non-payment of amounts due under the bond (interest and principal) as well as in case of insolvency of the relevant issuer or, if applicable, the relevant guarantor (Allianz SE).

3 | The terms of the subordinated bonds do not explicitly provide for early termination rights in favor of the bondholder. Interest payments are subject to certain conditions which are linked, inter alia, to our net income, and may have to be deferred. Nevertheless, the terms of the relevant bonds provide for alternative settlement mechanisms which allow us to avoid an interest deferral using cash raised from the issuance of specific newly issued instruments.

I. Reconciliations

The previous analysis is based on our condensed consolidated interim financial statements and should be read in conjunction with them. In addition to our stated figures according to the International Financial Reporting Standards (IFRS), the Allianz Group uses operating profit and internal growth to enhance the understanding of our results. These additional measures should be viewed as complementary to, and not as a substitute for, our figures determined according to IFRS.

For further information, please refer to note 3 of the condensed consolidated interim financial statements.

Composition of Total Revenues

Total revenues comprise statutory gross premiums written in Property-Casualty and Life/Health, operating revenues in Asset Management, and total revenues in Corporate and Other (Banking).

Composition of total revenues

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Property-Casualty
Gross premiums written 10,726 10,194 25,523 24,445
Life/Health
Statutory premiums 12,861 12,978 26,560 27,248
Asset Management
Operating revenues 1,497 1,303 2,936 2,576
consisting of:
Net fee and commission income 1,494 1,297 2,909 2,553
Net interest income 6 4 12 11
Income from financial assets and liabilities
carried at fair value through income (net)
(7) (3) 7 3
Other income 4 5 8 9
Corporate and Other
Total revenues (Banking) 141 137 296 288
consisting of:
Interest and similar income 183 183 373 361
Income from financial assets and liabilities
carried at fair value through income (net)
(1) 1 7 10
Fee and commission income 107 111 219 218
Interest expenses (87) (95) (178) (184)
Fee and commission expenses (62) (64) (125) (117)
Consolidation effects (Banking within Corporate and Other) 1 1
Consolidation (29) (38) (66) (78)
­Allianz Group total revenues 25,196 24,574 55,249 54,479

Composition of Total Revenue Growth

We believe that an understanding of our total revenue performance is enhanced when the effects of foreign currency translation as well as acquisitions and disposals (or "changes in scope of consolidation") are separately analyzed. Accordingly, in addition to presenting "nominal growth", we also present "internal growth", which excludes these effects.

Reconci liation of nominal total revenue gr ow th to internal total revenue gr ow th

Three months ended 30 June 2012 Six months ended 30 June 2012
In % Internal
growth
Changes in
scope of
consolidation
Foreign
currency
translation
Nominal
growth
Internal
growth
Changes in
scope of
consolidation
Foreign
currency
translation
Nominal
growth
Property-Casualty 3.2 (0.1) 2.1 5.2 2.8 0.0 1.6 4.4
Life/Health (3.0) (0.2) 2.3 (0.9) (4.1) (0.2) 1.8 (2.5)
Asset Management 3.8 0.7 10.4 14.9 6.1 0.8 7.1 14.0
Corporate and Other 3.0 (0.1) 0.0 2.9 2.8 0.0 0.0 2.8
Allianz Group 0.0 (0.1) 2.6 2.5 (0.5) 0.0 1.8 1.4

2009: The then recent financial crisis created a critical need for us to not only claim but to prove that, in the moments when our clients need us most, we are a trusted partner; for all our customers in all the markets we operate in.

2012: Today, while the financial industry is still working hard to regain trust from the public, Allianz continues to build strong and long-lasting relationships with our customers. The current "One" communication concept has enabled us to create a sense of community based on sharing knowledge and experience.

5 2

Content II. Condensed Consolidated Interim Financial Statements

Conso l idated Balance Sheet s 54
Conso l idated Income Statement s 55
Conso l idated Statement s of Compr
ehensive Income
56
Conso l idated Statement s of Change s in Eq ui t y 57
Condens ed Conso l idated Statement s of Cash Flows 58

Note s to the condens ed Conso l idated interim F inancia l 60

gene r a l informat ion

note s to the Consol idated Balance Sheet s

note s to the Consol idated Income Statement s

Oth e r I nformat ion

Consolidated Balance Sheets

In € mn Note As of
30 June
2012
As of
31 December
2011
AS SET S
Cash and cash equivalents 10,623 10,492
Financial assets carried at fair value through income 4 7,634 8,466
Investments 5 374,376 350,645
Loans and advances to banks and customers 6 123,280 124,738
Financial assets for unit-linked contracts 67,400 63,500
Reinsurance assets 7 13,634 12,874
Deferred acquisition costs 8 20,269 20,772
Deferred tax assets 2,219 2,321
Other assets 9 36,045 34,346
Non-current assets and assets of disposal groups classified as held for sale 10 148 14
Intangible assets 11 13,332 13,304
Total assets 668,960 641,472
As of As of
30 June 31 December
In € mn Note 2012 2011
L IAB I L IT I E S AND
EQUIT Y
Financial liabilities carried at fair value through income 12 6,087 6,610
Liabilities to banks and customers 13 22,714 22,155
Unearned premiums 20,683 17,255
Reserves for loss and loss adjustment expenses 14 70,206 68,832
Reserves for insurance and investment contracts 15 375,997 361,954
Financial liabilities for unit-linked contracts 67,400 63,500
Deferred tax liabilities 4,662 3,881
Other liabilities 16 32,080 31,210
Liabilities of disposal groups classified as held for sale 10
Certificated liabilities 17 9,299 7,649
Participation certificates and subordinated liabilities 18 9,430 11,173
Total liabilities 618,558 594,219
Shareholders' equity 48,013 44,915
Non-controlling interests 2,389 2,338
Total equity 19 50,402 47,253
Total liabilities and equity 668,960 641,472

Consolidated Income Statements

Three months ended 30 June Six months ended 30 June
In € mn Note 2012 2011 2012 2011
Premiums written 16,467 15,803 37,826 36,477
Ceded premiums written (1,317) (1,233) (2,914) (2,728)
Change in unearned premiums 650 752 (2,670) (2,566)
Premiums earned (net) 20 15,800 15,322 32,242 31,183
Interest and similar income 21 5,488 5,350 10,620 10,244
Income from financial assets and liabilities carried
at fair value through income (net)
22 (184) (155) (90) (380)
Realized gains/losses (net) 23 1,115 485 2,303 1,599
Fee and commission income 24 2,285 2,038 4,430 4,025
Other income 25 58 33 109 64
Income from fully consolidated private equity
investments
26 198 456 393 849
Total income 24,760 23,529 50,007 47,584
Claims and insurance benefits incurred (gross) (12,282) (12,018) (24,891) (24,472)
Claims and insurance benefits incurred (ceded) 593 675 1,211 1,151
Claims and insurance benefits incurred (net) 27 (11,689) (11,343) (23,680) (23,321)
Change in reserves for insurance and investment
contracts (net)
28 (3,551) (2,836) (7,358) (6,598)
Interest expenses 29 (368) (367) (750) (717)
Loan loss provisions 30 (42) (33) (88) (49)
Impairments of investments (net) 31 (422) (820) (610) (965)
Investment expenses 32 (216) (208) (413) (410)
Acquisition and administrative expenses (net) 33 (5,272) (5,109) (10,736) (10,125)
Fee and commission expenses 34 (686) (657) (1,370) (1,306)
Amortization of intangible assets (31) (19) (56) (41)
Restructuring charges (139) (38) (147) (40)
Other expenses 35 (25) (16) (44) (31)
Expenses from fully consolidated private equity
investments 26 (245) (469) (446) (881)
Total expenses (22,686) (21,915) (45,698) (44,484)
Income before income taxes 2,074 1,614 4,309 3,100
Income taxes 36 (754) (543) (1,544) (1,114)
Net income 1,320 1,071 2,765 1,986
Net income attributable to:
Non-controlling interests 86 71 160 129
Shareholders 1,234 1,000 2,605 1,857
Three months ended 30 June Six months ended 30 June
In € Note 2012 2011 2012 2011
Basic earnings per share 37 2.73 2.21 5.76 4.11
Diluted earnings per share 37 2.68 2.17 5.73 4.07

Consolidated Statements of Comprehensive Income

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Net income 1,320 1,071 2,765 1,986
Other comprehensive income
Foreign currency translation adjustments
Reclassifications to net income
Changes arising during the period 653 (150) 439 (945)
Subtotal 653 (150) 439 (945)
Available-for-sale investments
Reclassifications to net income (102) 131 (142) (180)
Changes arising during the period 81 133 2,269 (638)
Subtotal (21) 264 2,127 (818)
Cash flow hedges
Reclassifications to net income (1) (1) (1)
Changes arising during the period 17 1 28 (6)
Subtotal 16 1 27 (7)
Share of other comprehensive income of associates
Reclassifications to net income
Changes arising during the period (1) 7 5 57
Subtotal (1) 7 5 57
Miscellaneous
Reclassifications to net income
Changes arising during the period 15 3 90 (2)
Subtotal 15 3 90 (2)
Total other comprehensive income 662 125 2,688 (1,715)
Total comprehensive income 1,982 1,196 5,453 271
Total comprehensive income attributable to:
Non-controlling interests 131 112 282 120
Shareholders 1,851 1,084 5,171 151

For further details concerning income taxes relating to components of the other comprehensive income, please see note 36.

Consolidated Statements of Changes in Equity

Paid-in Retained Foreign Unrealized Share Non Total equity
capital earnings currency gains and holders' controlling
translation losses (net) equity interests
In € mn adjustments
Balance as of 1 January 2011 28,685 13,088 (2,339) 5,057 44,491 2,071 46,562
Total comprehensive income1 1,838 (911) (776) 151 120 271
Paid-in capital
Treasury shares 9 9 9
Transactions between equity holders (4) (4) 4
Dividends paid (2,032) (2,032) (121) (2,153)
Balance as of 30 June 2011 28,685 12,899 (3,250) 4,281 42,615 2,074 44,689
Balance as of 1 January 2012 28,763 13,522 (1,996) 4,626 44,915 2,338 47,253
Total comprehensive income1 2,648 427 2,096 5,171 282 5,453
Paid-in capital
Treasury shares 12 12 12
Transactions between equity holders (64) 14 2 (48) (93) (141)
Dividends paid (2,037) (2,037) (138) (2,175)
Balance as of 30 June 2012 28,763 14,081 (1,555) 6,724 48,013 2,389 50,402

1 | Total comprehensive income in shareholders' equity for the six months ended 30 June 2012, comprises net income attributable to shareholders of € 2,605 mn (2011: € 1,857 mn).

Condensed Consolidated Statements of Cash Flows

Six months ended 30 June in € mn 2012 2011
Summary
Net cash flow provided by operating activities 11,288 11,836
Net cash flow used in investing activities (9,541) (10,935)
Net cash flow used in financing activities (1,740) (172)
Effect of exchange rate changes on cash and cash equivalents 124 (242)
Change in cash and cash equivalents 131 487
Cash and cash equivalents at beginning of period 10,492 8,747
Cash and cash equivalents at end of period 10,623 9,234
C ash
f low from operat ing act ivit i e s
Net income 2,765 1,986
Adjustments to reconcile net income to net cash flow provided by operating activities
Share of earnings from investments in associates and joint ventures (45) (84)
Realized gains/losses (net) and impairments of investments (net) of:
Available-for-sale and held-to-maturity investments, investments in associates and joint ventures,
real estate held for investment, loans and advances to banks and customers (1,693) (634)
Other investments, mainly financial assets held for trading and designated at fair value through income 319 (351)
Depreciation and amortization 514 528
Loan loss provisions 88 49
Interest credited to policyholder accounts 1,933 2,116
Net change in:
Financial assets and liabilities held for trading (1,009) 242
Reverse repurchase agreements and collateral paid for securities borrowing transactions 262 (303)
Repurchase agreements and collateral received from securities lending transactions 656 1,179
Reinsurance assets (559) 72
Deferred acquisition costs (379) (725)
Unearned premiums 3,312 3,009
Reserves for loss and loss adjustment expenses 872 544
Reserves for insurance and investment contracts 5,077 4,079
Deferred tax assets/liabilities 37 (65)
Other (net) (862) 194
Subtotal 8,523 9,850
Net cash flow provided by operating activities 11,288 11,836
C ash
f low from inv e s t ing act ivit i e s
Proceeds from the sale, maturity or repayment of:
Financial assets designated at fair value through income 1,085 4,914
Available-for-sale investments 61,251 62,465
Held-to-maturity investments 373 93
Investments in associates and joint ventures 149 112
Non-current assets and assets of disposal groups classified as held for sale 112 142
Real estate held for investment 113 338
Loans and advances to banks and customers (purchased loans) 6,298 3,407
Property and equipment 149 49
Subtotal 69,530 71,520

Condensed Consolidated Statements of Cash Flows (continued)

Six months ended 30 June in € mn 2012 2011
Payments for the purchase or origination of:
Financial assets designated at fair value through income (553) (4,193)
Available-for-sale investments (72,084) (73,867)
Held-to-maturity investments (720) (124)
Investments in associates and joint ventures (178) (66)
Non-current assets and assets of disposal groups classified as held for sale (223)
Real estate held for investment (265) (163)
Loans and advances to banks and customers (purchased loans) (3,517) (3,693)
Property and equipment (737) (571)
Subtotal (78,277) (82,677)
Business combinations
Proceeds from sale of subsidiaries, net of cash disposed
Acquisitions of subsidiaries, net of cash acquired
Change in loans and advances to banks and customers (originated loans) (701) 73
Other (net) (93) 149
Net cash flow used in investing activities (9,541) (10,935)
C ash
f low from financing act ivit i e s
Policyholders' account deposits 9,298 9,161
Policyholders' account withdrawals (8,266) (7,271)
Net change in liabilities to banks and customers (177) (792)
Proceeds from the issuance of certificated liabilities, participation certificates and subordinated liabilities 4,401 4,345
Repayments of certificated liabilities, participation certificates and subordinated liabilities (4,567) (3,465)
Cash inflow from capital increases
Transactions between equity holders (141)
Dividends paid to shareholders (2,175) (2,153)
Net cash flow from sale or purchase of treasury shares 11 8
Other (net) (124) (5)
Net cash flow used in financing activities (1,740) (172)
Supplementary informat ion TO the condense d consol idated s tatement s
of cash
f lo ws
Income taxes paid (1,044) (1,008)
Dividends received 672 696
Interest received 10,402 9,748
Interest paid (827) (855)

II. Notes to the Condensed Consolidated Interim Financial Statements

1 Basis of presentation

The condensed consolidated interim financial statements of the Allianz Group – comprising the consolidated balance sheets, consolidated income statements, consolidated statements of comprehensive income, consolidated statements of changes in equity, condensed consolidated statements of cash flows and selected explanatory notes – are presented in accordance with the requirements of IAS 34, Interim Financial Reporting, and have been prepared in conformity with International Financial Reporting Standards (IFRS), as adopted under European Union (E.U.) regulations in accordance with § 315 a of the German Commercial Code (HGB). IFRS comprise the International Financial Reporting Standards (IFRS), the International Accounting Standards (IAS), and the interpretations developed by the IFRS Interpretations Committee (formerly called the IFRIC) or the former Standing Interpretations Committee (SIC).

Within these condensed consolidated interim financial statements, the Allianz Group has applied all IFRS issued by the IASB and endorsed by the E.U. that are compulsory as of 1 January 2012 or adopted earlier. See note 2 for further details.

For existing and unchanged IFRS, the accounting policies for recognition, measurement, consolidation and presentation applied in the preparation of the condensed consolidated interim financial statements are consistent with the accounting policies that have been applied in the preparation of the consolidated financial statements for the year ended 31 December 2011. These condensed consolidated interim financial statements should be read in conjunction with the audited consolidated financial statements included in the Allianz Group Annual Report 2011.

IFRS do not provide specific guidance concerning all aspects of the recognition and measurement of insurance contracts, reinsurance contracts and investment contracts with discretionary participation features. Therefore, as envisioned in IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, the provisions embodied under accounting principles generally accepted in the United States of America (US GAAP) have been applied to those aspects where specific guidance is not provided by IFRS 4, Insurance Contracts.

The condensed consolidated interim financial statements are presented in millions of Euros (€ mn), unless otherwise stated.

These condensed consolidated interim financial statements of the Allianz Group were authorized for issue by the Board of Management on 2 August 2012.

2 Recently adopted accounting pronouncements and changes in the presentation of the condensed consolidated interim financial statements

◼ Recently adopted accounting pronouncements | effective 1 Januar y 2012

The following amendments to standards have become effective for the Allianz Group's consolidated financial statements as of 1 January 2012:

  • ◾ IFRS 7 Financial Instruments: Disclosures Amendment for Transfers of Financial Assets
  • ◾ IAS 12 Income Taxes Amendment for Deferred Tax: Recovery of Underlying Assets

The Allianz Group adopted the amendments as of 1 January 2012, with no material impact on its financial results or financial position.

◼ Other reclassifi catio ns

Certain prior period amounts have been reclassified to conform to the current period presentation.

3 Segment Reporting

◼ Identifi cation of reportable segments

The business activities of the Allianz Group are first organized by product and type of service: insurance activities, asset management activities and corporate and other activities. Due to differences in the nature of products, risks and capital allocation, insurance activities are further divided between Property-Casualty and Life/Health categories. In accordance with the responsibilities of the Board of Management, each of the insurance categories is grouped into the following reportable segments:

  • ◾ German Speaking Countries
  • ◾ Western & Southern Europe
  • ◾ Iberia & Latin America
  • ◾ USA
  • ◾ Global Insurance Lines & Anglo Markets
  • ◾ Growth Markets
  • ◾ Assistance (Property-Casualty only)

Asset management activities represent a separate reportable segment. Due to differences in the nature of products, risks and capital allocation, corporate and other activities are divided into three reportable segments: Holding & Treasury, Banking and Alternative Investments. In total, the Allianz Group has identified 17 reportable segments in accordance with IFRS 8, Operating Segments.

Inter i m R eport Second Quarter and F i r s t Hal f Year o f 2012 | A l l i a n z g r o u p 6 2 C onden s ed C o n s o l i dated Inter i m F i nanc i al Statement s

The types of products and services from which reportable segments derive revenue are described below.

Propert y-Casualt y

In the Property-Casualty category, reportable segments offer a wide variety of insurance products to both private and corporate customers, including motor liability and own damage, accident, general liability, fire and property, legal expense, credit and travel insurance.

Lif e /Health

In the Life/Health category, reportable segments offer a comprehensive range of life and health insurance products on both an individual and a group basis, including annuity, endowment and term insurance, unit-linked and investmentoriented products as well as full private health and supplemental health and long-term care insurance.

Ass e t Management

The reportable segment Asset Management operates as a global provider of institutional and retail asset management products and services to third-party investors and provides investment management services to the Allianz Group's insurance operations. The products for retail and institutional customers include equity and fixed income funds as well as alternative products. The United States and Germany as well as France, Italy and the Asia-Pacific region represent the primary asset management markets.

Corporate and Other

The reportable segment Holding & Treasury includes the management and support of the Allianz Group's businesses through its strategy, risk, corporate finance, treasury, financial reporting, controlling, communication, legal, human resources and technology functions. The reportable segment Banking consists of the banking activities in Germany, France, Italy, the Netherlands and Bulgaria. The banks offer a wide range of products for corporate and retail clients with the main focus on the latter. The reportable segment Alternative Investments provides global alternative investment management services in the private equity, real estate, renewable energy and infrastructure sectors, mainly on behalf of the Allianz Group's insurance operations. The Alternative Investments reportable segment also includes a fully consolidated private equity investment. The income and expenses of this investment are included in the non-operating result. For further details, please see note 26.

Prices for transactions between reportable segments are set on an arm's length basis in a manner similar to transactions with third parties. Transactions between reportable segments are eliminated in Consolidation. For the reportable segment Asset Management, interest revenues are reported net of interest expenses.

◼ Reportable segments measu re of profi t or loss

The Allianz Group uses operating profit to evaluate the performance of its reportable segments and the Allianz Group as a whole. Operating profit highlights the portion of income before income taxes attributable to the ongoing core operations of the Allianz Group. The Allianz Group considers the presentation of operating profit to be useful and meaningful to investors because it enhances the understanding of the Allianz Group's underlying operating performance and the comparability of its operating performance over time.

To better understand the ongoing operations of the business, the Allianz Group generally excludes the following nonoperating effects:

  • ◾ acquisition-related expenses and the amortization of intangible assets, as these relate to business combinations;
  • ◾ restructuring charges, because the timing of these is largely at the discretion of the Allianz Group, and accordingly, their exclusion provides additional insight into the operating trends of the underlying business;
  • ◾ interest expenses from external debt, as these relate to the capital structure of the Allianz Group;
  • ◾ income from fully consolidated private equity investments (net), as this represents income from industrial holdings, which is outside the Allianz Group's normal scope of operating business;
  • ◾ income from financial assets and liabilities carried at fair value through income (net), as this does not reflect the Allianz Group's long-term performance;
  • ◾ realized capital gains and losses (net) or impairments of investments (net), as the timing of sales that would result in such realized gains or losses is largely at the discretion of the Allianz Group and impairments are largely dependent on market cycles or issuer-specific events over which the Allianz Group has little or no control and which can and do vary, sometimes materially, through time.

Against this general rule the following exceptions apply:

  • ◾ in all segments, income from financial assets and liabilities carried at fair value through income (net) is treated as operating profit if the income refers to operating business;
  • ◾ for Life/Health insurance business and Property-Casualty insurance products with premium refunds, all items listed above are included in operating profit if the profit sources are shared with policyholders. This is also applicable to tax benefits, which are shared with policyholders. IFRS requires that the consolidated income statements present all tax benefits in the income taxes line item, even though these belong to policyholders. In the segment reporting, the tax benefits are reclassified and shown within operating profit in order to properly reflect the policyholder participation in tax benefits.

Operating profit should be viewed as complementary to, and not as a substitute for, income before income taxes or net income as determined in accordance with IFRS.

◼ Recent organizational cha nge s

At the beginning of 2012, the Allianz Group reorganized the structure of its insurance activities to reflect the changes in the responsibilities of the Board of Management. The insurance activities of Spain, Portugal, Mexico and South America were combined in the newly created reportable segment Iberia & Latin America. As a consequence, the former Europe incl. South America was renamed into Western & Southern Europe and NAFTA Markets was reduced to USA. Previously reported information has been adjusted to reflect this change in the composition of the Allianz Group's reportable segments. Additionally, some minor reallocations between the reportable segments have been made.

Business Segment Information – Consolidated Balance Sheets

Property-Casualty Life/Health
In € mn As of
30 June
2012
As of
31 December
2011
As of
30 June
2012
As of
31 December
2011
AS SET S
Cash and cash equivalents 4,527 2,405 4,705 5,301
Financial assets carried at fair value through income 801 1,187 6,261 6,518
Investments 85,364 84,195 281,147 262,126
Loans and advances to banks and customers 17,677 17,842 96,446 98,019
Financial assets for unit-linked contracts 67,400 63,500
Reinsurance assets 8,709 8,050 4,951 4,846
Deferred acquisition costs 4,504 4,197 15,624 16,429
Deferred tax assets 799 1,050 256 236
Other assets 23,279 20,772 15,751 16,085
Non-current assets and assets of disposal groups classified as held for sale 3 3 145 4
Intangible assets 2,237 2,232 2,202 2,195
Total assets 147,900 141,933 494,888 475,259
Property-Casualty Life/Health
In € mn As of
30 June
2012
As of
31 December
2011
As of
30 June
2012
As of
31 December
2011
L IABI L IT I E S AND
EQUIT Y
Financial liabilities carried at fair value through income 135 122 5,854 6,302
Liabilities to banks and customers 1,591 1,488 2,094 2,348
Unearned premiums 18,081 14,697 2,608 2,562
Reserves for loss and loss adjustment expenses 60,598 59,493 9,627 9,357
Reserves for insurance and investment contracts 9,794 9,520 366,326 352,558
Financial liabilities for unit-linked contracts 67,400 63,500
Deferred tax liabilities 2,244 2,246 2,642 2,186
Other liabilities 15,416 14,999 13,414 13,077
Liabilities of disposal groups classified as held for sale
Certificated liabilities 25 25
Participation certificates and subordinated liabilities 95 65
Total liabilities 107,884 102,590 470,060 451,955
Asset Management Corporate and Other Consolidation Group
As of
30 June
2012
As of
31 December
2011
As of
30 June
2012
As of
31 December
2011
As of
30 June
2012
As of
31 December
2011
As of
30 June
2012
As of
31 December
2011
1,341 1,406 1,256 1,846 (1,206) (466) 10,623 10,492
718 726 134 312 (280) (277) 7,634 8,466
919 1,087 97,595 93,665 (90,649) (90,428) 374,376 350,645
1,187 1,443 18,222 17,717 (10,252) (10,283) 123,280 124,738
67,400 63,500
(26) (22) 13,634 12,874
141 146 20,269 20,772
263 262 1,480 1,657 (579) (884) 2,219 2,321
2,080 1,889 4,449 5,066 (9,514) (9,466) 36,045 34,346
7 148
7,548 7,498 1,345 1,379 13,332 13,304
14,197 14,464 124,481 121,642 (112,506) (111,826) 668,960 641,472
Corporate and Other Asset Management
31 December As of
30 June
2012
As of
31 December
2011
As of
30 June
2012
372
20,112 22,227 2,231 1,747
192 168 163
15,822 16,592 3,237 2,835
13,845 15,443
11,349 9,385 14 14
61,809 64,211 5,650 4,759
Total equity
Total liabilities and equity

Business Segment Information – Total Revenues and Reconciliation of Operating Profit (Loss) to Net Income (Loss)

Property-Casualty Life/Health
Three months ended 30 June in € mn 2012 2011 2012 2011
Total revenues1 10,726 10,194 12,861 12,978
Premiums earned (net) 10,266 9,878 5,534 5,444
Operating investment result
Interest and similar income 976 967 4,423 4,197
Operating income from financial assets and liabilities
carried at fair value through income (net) (7) 9 (205) (110)
Operating realized gains/losses (net) 9 3 733 335
Interest expenses, excluding interest expenses from external debt (11) (14) (21) (21)
Operating impairments of investments (net) (11) (7) (204) (384)
Investment expenses (70) (61) (191) (183)
Subtotal 886 897 4,535 3,834
Fee and commission income 291 289 131 138
Other income 10 7 37 22
Claims and insurance benefits incurred (net) (7,119) (6,619) (4,570) (4,724)
Change in reserves for insurance and investment contracts (net)2 (76) (77) (3,517) (2,738)
Loan loss provisions
Acquisition and administrative expenses (net),
excluding acquisition-related expenses (2,876) (2,768) (1,252) (1,233)
Fee and commission expenses (264) (275) (55) (46)
Operating restructuring charges (1)
Other expenses (6) (3) (22) (17)
Reclassification of tax benefits
Operating profit (loss) 1,112 1,329 821 679
Non-operating investment result
Non-operating income from financial assets and liabilities
carried at fair value through income (net) (82) (14) 4 (3)
Non-operating realized gains/losses (net) 354 123 (10) (129)
Non-operating impairments of investments (net) (120) (83) (22) (195)
Subtotal 152 26 (28) (327)
Income from fully consolidated private equity investments (net)
Interest expenses from external debt
Acquisition-related expenses
Amortization of intangible assets (11) (1) (1) (1)
Non-operating restructuring charges (76) (34) (2) (1)
Reclassification of tax benefits
Non-operating items 65 (9) (31) (329)
Income (loss) before income taxes 1,177 1,320 790 350
Income taxes (370) (368) (284) (136)
Net income (loss) 807 952 506 214
Net income (loss) attributable to:
Non-controlling interests 50 60 20 11
Shareholders 757 892 486 203

1 | Total revenues comprise statutory gross premiums written in Property-Casualty and Life/Health, operating revenues in Asset Management and total revenues in Corporate and Other (Banking).

2 | During the three months ended 30 June 2012, includes expenses for premium refunds (net) in Property-Casualty of € (25) mn (2011: € (32) mn).

Asset Management Corporate and Other Consolidation Group
2012 2011 2012 2011 2012 2011 2012 2011
1,497 1,303 141 137 (29) (38) 25,196 24,574
15,800 15,322
12 14 259 320 (182) (148) 5,488 5,350
(7) (3) 10 (2) (3) 4 (212) (102)
3 1 745 339
(6) (10) (189) (207) 110 124 (117) (128)
(215) (391)

(1)

1
(25)
55
(25)
86
70
(2)
61
42
(216)
5,473
(208)
4,860
1,825 1,577 161 175 (123) (141) 2,285 2,038
4 5 1 2 6 (3) 58
(11,689) (11,343)
42 (21) (3,551) (2,836)
(42) (33) (42)
(862) (775) (283) (317) 11 18 (5,262) (5,075)
(331) (280) (82) (117) 46 61 (686)
(1) (1) 4 5 (25)
3 8 3
635 528 (191) (205) (13) (31) 2,364
109 (33) (3) (3) 28
26 22 130 370
(1) (2) (64) (19) (130) (207)
(1) (2) 71 (30) (3) (3) 191
(1) (26) (46) 13 (47)
(251) (239) (251)
(8) (37) (2) 3 (10)
(12) (7) (7) (10) (31)
(61) (1) (1) (139)

(82)

(47)

(190)

(303)
(3)
(52)
(8)
2
(3)
(290)
(686)
553 481 (381) (508) (65) (29) 2,074
(208) (192) 108 145 8 (754)
345 289 (273) (363) (65) (21) 1,320
10 4 6 (4) 86
335 285 (279) (359) (65) (21) 1,234

Business Segment Information – Total Revenues and Reconciliation of Operating Profit (Loss) to Net Income (Loss) (continued)

Property-Casualty Life/Health
Six months ended 30 June in € mn 2012 2011 2012 2011
Total revenues1 25,523 24,445 26,560 27,248
Premiums earned (net) 20,347 19,554 11,895 11,629
Operating investment result
Interest and similar income 1,915 1,876 8,485 8,030
Operating income from financial assets and liabilities
carried at fair value through income (net) (5) 28 (367) (272)
Operating realized gains/losses (net) 14 12 1,800 1,053
Interest expenses, excluding interest expenses from external debt (22) (27) (41) (47)
Operating impairments of investments (net) (14) (7) (266) (446)
Investment expenses (137) (117) (353) (361)
Subtotal 1,751 1,765 9,258 7,957
Fee and commission income 581 562 258 268
Other income 17 11 79 45
Claims and insurance benefits incurred (net) (14,001) (13,709) (9,679) (9,612)
Change in reserves for insurance and investment contracts (net)2 (156) (180) (7,231) (6,367)
Loan loss provisions
Acquisition and administrative expenses (net),
excluding acquisition-related expenses (5,688) (5,476) (2,773) (2,402)
Fee and commission expenses (540) (529) (118) (105)
Operating restructuring charges (1) (1)
Other expenses (10) (6) (41) (31)
Reclassification of tax benefits
Operating profit (loss) 2,301 1,992 1,647 1,381
Non-operating investment result
Non-operating income from financial assets and liabilities
carried at fair value through income (net) (62) (12) 17 (12)
Non-operating realized gains/losses (net) 366 332 13 (119)
Non-operating impairments of investments (net) (166) (116) (27) (199)
Subtotal 138 204 3 (330)
Income from fully consolidated private equity investments (net)
Interest expenses from external debt
Acquisition-related expenses
Amortization of intangible assets (16) (5) (2) (2)
Non-operating restructuring charges (82) (35) (3) (1)
Reclassification of tax benefits
Non-operating items 40 164 (2) (333)
Income (loss) before income taxes 2,341 2,156 1,645 1,048
Income taxes (698) (647) (513) (352)
Net income (loss) 1,643 1,509 1,132 696
Net income (loss) attributable to:
Non-controlling interests 89 98 43 32
Shareholders 1,554 1,411 1,089 664

1 | Total revenues comprise statutory gross premiums written in Property-Casualty and Life/Health, operating revenues in Asset Management and total revenues in Corporate and Other (Banking).

2 | During the six months ended 30 June 2012, includes expenses for premium refunds (net) in Property-Casualty of € (51) mn (2011: € (77) mn).

2012
2011
2012
2011
2012
2011
2012
2,936
2,576
296
288
(66)
(78)
55,249






32,242
24
27
509
565
(313)
(254)
10,620
7
3
20
5
(1)
5
(346)




3
2
1,817
(12)
(16)
(391)
(397)
226
234
(240)






(280)


(48)
(48)
125
116
(413)
19
14
90
125
40
103
11,158
3,517
3,108
323
357
(249)
(270)
4,430
8
9
1
2
4
(3)
109






(23,680)




29
(51)
(7,358)


(88)
(49)


(88)
(1,688)
(1,520)
(593)
(624)
28
32
(10,714)
(608)
(555)
(207)
(237)
103
120
(1,370)






(1)


(1)
(2)
8
8
(44)




10
20
10
1,248
1,056
(475)
(428)
(27)
(41)
4,694


309
(121)
(8)
(4)
256

3
107
174

142
486
(1)
(2)
(136)
(65)

(130)
(330)
(1)
1
280
(12)
(8)
8
412


(13)
(63)
(40)
31
(53)


(510)
(464)


(510)
(19)
(132)
(3)
(3)


(22)
(23)
(14)
(15)
(20)


(56)
(61)
(1)

(2)


(146)




(10)
(20)
(10)
(104)
(146)
(261)
(564)
(58)
19
(385)
1,144
910
(736)
(992)
(85)
(22)
4,309
(420)
(312)
80
177
7
20
(1,544)
724
598
(656)
(815)
(78)
(2)
2,765
21
7
7
(8)


160
703
591
(663)
(807)
(78)
(2)
2,605
Asset Management Corporate and Other Consolidation Group
2011
54,479
31,183
10,244
(231)

Reportable Segments – Property-Casualty

German Speaking
Countries1
Western & Southern
Europe2
Iberia & Latin America
Three months ended 30 June in € mn 2012 2011 2012 2011 2012 2011
Gross premiums written 2,070 1,975 2,211 2,218 1,141 1,018
Ceded premiums written (350) (345) (124) (134) (212) (172)
Change in unearned premiums 702 713 41 38 (14) 24
Premiums earned (net) 2,422 2,343 2,128 2,122 915 870
Interest and similar income 315 311 235 245 53 44
Operating income from financial assets and liabilities
carried at fair value through income (net) (2) 1 (5) 9 5 21
Operating realized gains/losses (net) 9 3
Fee and commission income 37 35 4 7 1
Other income 8 4 1 2
Operating revenues 2,789 2,697 2,363 2,383 974 937
Claims and insurance benefits incurred (net) (1,723) (1,705) (1,434) (1,480) (633) (587)
Change in reserves for insurance and investment contracts (net) (68) (68)
Interest expenses (19) (17) (2) (3) (1) (1)
Operating impairments of investments (net) (11) (7)
Investment expenses (26) (19) (18) (25) (4) (3)
Acquisition and administrative expenses (net) (645) (618) (560) (580) (237) (216)
Fee and commission expenses (35) (34) (8) (8)
Other expenses (5) (3) (1)
Operating expenses (2,532) (2,471) (2,023) (2,096) (875) (807)
Operating profit (loss) 257 226 340 287 99 130
Loss ratio3
in %
71.2 72.7 67.4 69.8 69.2 67.5
Expense ratio4
in %
26.6 26.4 26.3 27.3 25.9 24.8
Combined ratio5
in %
97.8 99.1 93.7 97.1 95.1 92.3

1 | In 2012, Münchener und Magdeburger Agrarversicherung AG was transferred from Consolidation and Other to German Speaking Countries. Prior year figures have not been adjusted.

2 | From 2012 on, AGF UK is shown in Global Insurance Lines & Anglo Markets instead of Western & Southern Europe. Prior year figures have been adjusted.

3 | Represents claims and insurance benefits incurred (net) divided by premiums earned (net).

4 | Represents acquisition and administrative expenses (net) divided by premiums earned (net).

5 | Represents the total of acquisition and administrative expenses (net) and claims and insurance benefits incurred (net) divided by premiums earned (net).

2012
2011
2012
2011
2012
2011
4,217
3,895
730
760
432
408
2012
2011
2012
2011
(880)
(769)
10,726
10,194
(1,014)
(986)
(170)
(157)
(7)
(5)
880
785
(1,161)
(1,123)
(28)
70
35
3
3
(9)

701
807
3,175
2,979
595
606
428
394

16
10,266
9,878
283
271
40
39
8
6
(17)
(18)
976
967
(9)
(21)
3

1

(7)






9
148
163
21
13
108
94
(28)
(23)
291
289


1


2

(1)
10
3,597
3,392
660
658
545
496
(45)
(26)
11,545
11,153
(2,162)
(1,725)
(371)
(372)
(250)
(230)

(11)
(7,119)
(6,619)
(10)
(8)
2
(1)


(76)
(77)
(5)
(7)

(3)
(1)
(1)
17
18
(11)






(11)
(19)
(10)
(3)
(3)


(70)
(61)
(874)
(823)
(219)
(214)
(154)
(143)
6
6
(2,876)
(2,768)
(115)
(138)
(23)
(14)
(105)
(97)
22
16
(264)
(275)






(6)
(3,185)
(2,711)
(614)
(607)
(510)
(471)
45
29
(10,433)
(9,824)
412
681
46
51
35
25

3
1,112
1,329
68.1
57.9
62.4
61.4
58.4
58.4
–6
–6
69.4
27.5
27.6
36.8
35.3
36.0
36.3
–6
–6
28.0
95.6
85.5
99.2
96.7
94.4
94.7
–6
–6
97.4

Inter i m R eport Second Quarter and F i r s t Hal f Year o f 2012 | A l l i anz group 7 2 C onden s ed C o n s o l i dated Inter i m F i nanc i al Statement s

Reportable Segments – Property-Casualty (continued)

German Speaking
Countries1
Western & Southern
Europe2
Iberia & Latin America
Six months ended 30 June in € mn 2012 2011 2012 2011 2012 2011
Gross premiums written 7,284 7,088 4,874 4,894 2,434 2,279
Ceded premiums written (1,155) (1,151) (343) (348) (437) (470)
Change in unearned premiums (1,333) (1,269) (270) (287) (189) (108)
Premiums earned (net) 4,796 4,668 4,261 4,259 1,808 1,701
Interest and similar income 601 607 451 449 109 87
Operating income from financial assets and liabilities
carried at fair value through income (net)
3 1 (1) 25 14 40
Operating realized gains/losses (net) 14 12
Fee and commission income 75 70 10 15 1
Other income 14 8 2 2
Operating revenues 5,503 5,366 4,723 4,748 1,932 1,830
Claims and insurance benefits incurred (net) (3,402) (3,355) (2,936) (3,031) (1,247) (1,146)
Change in reserves for insurance and investment contracts (net) (129) (150)
Interest expenses (40) (39) (4) (6) (2) (2)
Operating impairments of investments (net) (14) (7)
Investment expenses (43) (40) (37) (45) (7) (6)
Acquisition and administrative expenses (net) (1,274) (1,235) (1,105) (1,131) (454) (420)
Fee and commission expenses (73) (69) (16) (15)
Other expenses (8) (6) (2)
Operating expenses (4,983) (4,901) (4,100) (4,228) (1,710) (1,574)
Operating profit (loss) 520 465 623 520 222 256
Loss ratio3
in %
70.9 71.8 68.9 71.1 69.0 67.4
Expense ratio4
in %
26.6 26.5 25.9 26.6 25.1 24.7
Combined ratio5
in %
97.5 98.3 94.8 97.7 94.1 92.1

1 | In 2012, Münchener und Magdeburger Agrarversicherung AG was transferred from Consolidation and Other to German Speaking Countries. Prior year figures have not been adjusted.

2 | From 2012 on, AGF UK is shown in Global Insurance Lines & Anglo Markets instead of Western & Southern Europe. Prior year figures have been adjusted.

3 | Represents claims and insurance benefits incurred (net) divided by premiums earned (net).

4 | Represents acquisition and administrative expenses (net) divided by premiums earned (net).

5 | Represents the total of acquisition and administrative expenses (net) and claims and insurance benefits incurred (net) divided by premiums earned (net).

2012
2011
2012
2011
2012
2011
2012
2011
2012
2011
1,461
1,295
9,426
8,602
1,610
1,685
905
868
(2,471)
(2,266)
(288)
(224)
(2,477)
(2,192)
(382)
(363)
(13)
(7)
2,471
2,286
(42)
7
(617)
(573)
(46)
(105)
(55)
(87)


1,131
1,078
6,332
5,837
1,182
1,217
837
774

20
124
144
569
536
81
77
16
13
(36)
(37)
1

(21)
(32)
(1)
(5)

(1)














288
305
30
26
212
184
(35)
(38)




1


2

(1)
1,256
1,222
7,168
6,646
1,293
1,315
1,065
972
(71)
(56)
(919)
(857)
(4,263)
(4,092)
(730)
(750)
(504)
(465)

(13)


(29)
(30)
2







(10)
(12)
(1)
(4)
(1)
(1)
36
37










(1)
(2)
(44)
(18)
(5)
(6)




(378)
(375)
(1,763)
(1,627)
(420)
(418)
(302)
(279)
8
9


(237)
(259)
(32)
(28)
(209)
(186)
27
28










(1,298)
(1,234)
(6,346)
(6,038)
(1,186)
(1,206)
(1,016)
(931)
71
61
(42)
(12)
822
608
107
109
49
41

5
81.3
79.5
67.4
70.1
61.8
61.7
60.2
60.1
–6
–6
33.4
34.8
27.8
27.9
35.5
34.3
36.1
36.0
–6
–6
114.7
114.3
95.2
98.0
97.3
96.0
96.3
96.1
–6
–6
Property-Casualty
2012
2011
25,523
24,445
(2,624)
(2,469)
(2,552)
(2,422)
20,347
19,554
1,915
1,876
28
(5)
12
14
581
562
17
22,043
22,869
(14,001)
(13,709)
(156)
(180)
(22)
(27)
(14)
(137)
(117)
(5,688)
(5,476)
(540)
(529)
(10)
(20,568)
(20,051)
2,301
1,992
68.8
28.0
96.8

Reportable Segments – Life/Health

German Speaking Countries Western & Southern Europe Iberia & Latin America
Three months ended 30 June in € mn 2012 2011 2012 2011 2012 2011
Statutory premiums1 4,585 4,842 4,532 4,110 374 333
Ceded premiums written (43) (42) (310) (77) (13) (12)
Change in unearned premiums (42) (34) 16 20 1
Statutory premiums (net) 4,500 4,766 4,238 4,053 361 322
Deposits from insurance and investment contracts (1,086) (1,324) (3,220) (2,970) (199) (187)
Premiums earned (net) 3,414 3,442 1,018 1,083 162 135
Interest and similar income 2,323 2,203 1,106 1,098 88 86
Operating income from financial assets and liabilities
carried at fair value through income (net)
139 17 (80) 6 (1)
Operating realized gains/losses (net) 533 190 144 113 (3) 1
Fee and commission income 13 9 82 95 2 1
Other income 33 21 4 1
Operating revenues 6,455 5,882 2,274 2,396 249 222
Claims and insurance benefits incurred (net) (3,026) (3,168) (930) (970) (160) (137)
Change in reserves for insurance and
investment contracts (net) (2,368) (1,730) (534) (482) (5) (7)
Interest expenses (27) (30) (5) (4) (1) (2)
Operating impairments of investments (net) (106) (181) (94) (199) (1)
Investment expenses (131) (110) (44) (54) (1) (1)
Acquisition and administrative expenses (net) (398) (369) (392) (433) (45) (39)
Fee and commission expenses (3) (3) (42) (35)
Operating restructuring charges (1)
Other expenses (20) (16) (2) (1)
Operating expenses (6,079) (5,608) (2,043) (2,178) (212) (187)
Operating profit (loss) 376 274 231 218 37 35
Margin on reserves2
in basis points
73 57 73 69 217 210

1 | Statutory premiums are gross premiums written from sales of life and health insurance policies, as well as gross receipts from sales of unit-linked and other investment-oriented products, in accordance with the statutory accounting practices applicable in the insurer's home jurisdiction.

2 | Represents operating profit (loss) divided by the average of the current quarter end and prior quarter end net reserves, whereby net reserves equal reserves for loss and loss adjustment expenses, reserves for insurance and investment contracts and financial liabilities for unit-linked contracts less reinsurance assets.

USA Global Insurance Lines &
Anglo Markets
Growth Markets Consolidation Life/Health
2012 2011 2012 2011 2012 2011 2012 2011 2012 2011
1,976 2,069 120 94 1,576 1,630 (302) (100) 12,861 12,978
(31) (30) (13) (14) (71) (40) 302 100 (179) (115)
1 (25) (43) (51) (55)
1,945 2,040 107 80 1,480 1,547 12,631 12,808
(1,747) (1,874) (845) (1,009) (7,097) (7,364)
198 166 107 80 635 538 5,534 5,444
701 619 19 21 203 189 (17) (19) 4,423 4,197
(255) (112) 2 (19) (7) (3) (4) 2 (205) (110)
49 17 10 14 733 335
16 14 18 19 131 138
37 22
709 704 128 82 859 757 (21) (17) 10,653 10,026
(25) (18) (90) (86) (339) (345) (4,570) (4,724)
(392) (381) (15) 18 (203) (156) (3,517) (2,738)
(1) (1) (1) (1) (2) (3) 16 20 (21) (21)
1 (4) (5) 1 (204) (384)
(9) (10) (1) (6) (7) (191) (183)
(146) (151) (27) (13) (244) (226) (2) (1,252) (1,233)
(10) (8) (55) (46)
(1)
(22) (17)
(582) (573) (133) (83) (799) (736) 16 18 (9,832) (9,347)
127 131 (5) (1) 60 21 (5) 1 821 679
76 91 (97) (18) 93 38 –3 –3 76 66

Reportable Segments – Life/Health (continued)

Iberia & Latin America
2011
687
(25)
662
(372)
290
4,396 4,186 2,088 2,039 184 175
1
2
2
13,578 12,290 4,616 4,881 541 470
(278)
(4,942) (3,802) (1,165) (1,360) (77) (38)
(51) (62) (12) (14) (2) (2)
(131) (218) (138) (225) (1)
(234) (217) (86) (105) (3) (3)
(904) (699) (825) (840) (98) (77)
(12) (7) (84) (83)
(1) (1)
(37) (29) (4) (2)
(12,878) (11,717) (4,193) (4,458) (481) (399)
700 573 423 423 60 71
2012
10,507
(85)
(76)
10,346
(2,778)
7,568
81
1,438
22
73
(6,566)
German Speaking Countries
2011
10,601
(84)
(80)
10,437
(2,914)
7,523
(65)
589
14
43
(6,682)
2012
8,332
(473)
18
7,877
(5,770)
2,107
(5)
255
165
6
(1,879)
Western & Southern Europe
2011
8,555
(167)
8
8,396
(6,191)
2,205
87
362
186
2
(1,829)
2012
728
(26)
(1)
701
(333)
368
5
(19)
3

(301)

1 | Statutory premiums are gross premiums written from sales of life and health insurance policies, as well as gross receipts from sales of unit-linked and other investment-oriented products, in accordance with the statutory accounting practices applicable in the insurer's home jurisdiction.

2 | Represents operating profit divided by the average of the current quarter end and prior year end net reserves, whereby net reserves equals reserves for loss and loss adjustment expenses, reserves for insurance and investment contracts and financial liabilities for unit-linked contracts less reinsurance assets.

USA
Global Insurance Lines &
Growth Markets
Consolidation
Anglo Markets
Life/Health
2012
2011
2012
2011
2012
2011
2012
2011
2012
2011
3,999
4,008
240
193
3,204
3,379
(450)
(175)
26,560
27,248
(61)
(61)
(25)
(21)
(113)
(99)
450
175
(333)
(282)

(1)


(59)
(71)

(118)
(144)
3,938
3,946
215
172
3,032
3,209

26,109
26,822
(3,540)
(3,613)


(1,793)
(2,103)

(14,214)
(15,193)
398
333
215
172
1,239
1,106

11,895
11,629
1,405
1,256
36
44
408
368
(32)
(38)
8,485
8,030
(423)
(266)
(21)
(32)
(3)
(4)
(1)
7
(367)
(272)
72
28


54
72

1,800
1,053
31
27


37
39

258
268







79
45
1,483
1,378
230
184
1,735
1,581
(33)
(31)
22,150
20,753
(47)
(37)
(167)
(169)
(719)
(617)

(9,679)
(9,612)
(680)
(781)
(9)
18
(358)
(404)

(7,231)
(6,367)
(3)
(3)
(1)
(1)
(4)
(5)
32
40
(41)
(47)
8
(4)


(5)
2

(266)
(446)
(17)
(20)

(2)
(13)
(13)
(1)
(353)
(361)
(429)
(295)
(45)
(26)
(471)
(463)
(1)
(2)
(2,773)
(2,402)
(22)
(15)





(118)
(105)







(1)
(1)







(41)
(31)
(1,190)
(1,155)
(222)
(180)
(1,570)
(1,500)
31
37
(20,503)
(19,372)
293
223
8
4
165
81
(2)
6
1,647
1,381
87
77
70
41
130
69
–3
–3
77
67

Reportable Segments – Asset Management

2012 2011
1,297
4
(7) (3)
4 5
1,497 1,303
(862) (775)
(862) (775)
635 528
57.6 59.5
1,494
6

1 | Represents fee and commission income less fee and commission expenses.

2 | Represents interest and similar income less interest expenses.

3 | Represents operating expenses divided by operating revenues.

Six months ended 30 June in € mn 2012 2011
Net fee and commission income1 2,909 2,553
Net interest income2 12 11
Income from financial assets and liabilities carried at fair value through income (net) 7 3
Other income 8 9
Operating revenues 2,936 2,576
Administrative expenses (net), excluding acquisition-related expenses (1,688) (1,520)
Operating expenses (1,688) (1,520)
Operating profit 1,248 1,056
Cost-income ratio3
in %
57.5 59.0

1 | Represents fee and commission income less fee and commission expenses.

2 | Represents interest and similar income less interest expenses.

3 | Represents operating expenses divided by operating revenues.

Reportable Segments – Corporate and Other

Holding & Treasury
Three months ended 30 June in € mn 2012 2011
Interest and similar income 72 134
Operating income from financial assets and liabilities carried at fair value through income (net) 12 (4)
Fee and commission income 18 37
Other income
Operating revenues 102 167
Interest expenses, excluding interest expenses from external debt (103) (113)
Loan loss provisions
Investment expenses (27) (23)
Administrative expenses (net), excluding acquisition-related expenses (135) (147)
Fee and commission expenses (21) (54)
Other expenses
Operating expenses (286) (337)
Operating profit (loss) (184) (170)
Cost-income ratio1
for the reportable segment Banking in %

1 | Represents investment expenses, administrative expenses (net), excluding acquisition-related expenses and other expenses divided by interest and similar income, operating income from financial assets and liabilities carried at fair value through income (net), fee and commission income, other income, interest expenses, excluding interest expenses from external debt and fee and commission expenses.

Holding & Treasury
Six months ended 30 June in € mn 2012 2011
Interest and similar income 127 199
Operating income from financial assets and liabilities carried at fair value through income (net) 14 (5)
Fee and commission income 31 83
Other income
Operating revenues 172 277
Interest expenses, excluding interest expenses from external debt (212) (214)
Loan loss provisions
Investment expenses (47) (46)
Administrative expenses (net), excluding acquisition-related expenses (281) (287)
Fee and commission expenses (83) (121)
Other expenses
Operating expenses (623) (668)
Operating profit (loss) (451) (391)
Cost-income ratio1
for the reportable segment Banking in %

1 | Represents investment expenses, administrative expenses (net), excluding acquisition-related expenses and other expenses divided by interest and similar income, operating income from financial assets and liabilities carried at fair value through income (net), fee and commission income, other income, interest expenses, excluding interest expenses from external debt and fee and commission expenses.

Banking Alternative Investments Consolidation Corporate and Other
2012 2011 2012 2011 2012 2011 2012 2011
183 183 4 4 (1) 259 320
(1) 1 (1) 1 10 (2)
107 111 39 29 (3) (2) 161 175
1 2 1 2
289 295 43 35 (3) (2) 431 495
(87) (95) 1 1 (189) (207)
(42) (33) (42) (33)
1 (2) 1 (25) (25)
(118) (126) (31) (45) 1 1 (283) (317)
(62) (64) 1 1 (82) (117)
(1) (1) (1) (1)
(310) (319) (30) (46) 4 2 (622) (700)
(21) (24) 13 (11) 1 (191) (205)
85.0 93.4
Banking
2012 2011 2012 2011 2012 2011 2012 2011
373 361 10 6 (1) (1) 509 565
7 10 (1) 20 5
219 218 78 59 (5) (3) 323 357
2 3 (1) (1) 1
599 589 89 68 (7) (5) 853 929
(397)
(49)
(48)
(243) (259) (73) (81) 4 3 (593) (624)
(125) (117) 1 1 (207) (237)
(1) (2) (1) (2)
(635) (611) (77) (83) 7 5 (1,328) (1,357)
(428)
90.6
(178)
(88)

(36)
82.4
(184)
(49)

(22)
(2)

(2)
12
Alternative Investments


(2)
(15)
1

1
Consolidation
1


Corporate and Other
(391)
(88)
(48)
(475)

II. Supplementary Information to the Consolidated Balance Sheets

4 Financial assets carried at fair value through income

As of As of
In € mn 30 June 2012 31 December 2011
Financial assets held for trading
Debt securities 184 238
Equity securities 143 135
Derivative financial instruments 1,945 2,096
Subtotal 2,272 2,469
Financial assets designated at fair value through income
Debt securities 2,570 3,375
Equity securities 2,792 2,622
Subtotal 5,362 5,997
Total 7,634 8,466

5 Investments

As of As of
In € mn 30 June 2012 31 December 2011
Available-for-sale investments 357,018 333,880
Held-to-maturity investments 4,612 4,220
Funds held by others under reinsurance contracts assumed 1,122 1,123
Investments in associates and joint ventures 2,856 2,758
Real estate held for investment 8,768 8,664
Total 374,376 350,645

◼ Available- for-sa le inv e st ments

As of 30 June 2012
In € mn Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Fair Value Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Fair Value
Debt securities
Government and agency mortgage
backed securities (residential and
commercial)
5,357 328 (2) 5,683 5,095 300 (1) 5,394
Corporate mortgage-backed securities
(residential and commercial)
11,049 1,096 (131) 12,014 10,868 863 (182) 11,549
Other asset-backed securities 2,416 248 (26) 2,638 2,393 196 (30) 2,559
Government and government
agency bonds
Germany 12,493 1,375 (4) 13,864 11,988 1,269 (3) 13,254
Italy 34,263 42 (2,056) 32,249 30,158 4 (3,263) 26,899
France 26,535 2,186 (24) 28,697 25,326 1,531 (45) 26,812
United States 8,111 848 (8) 8,951 7,202 704 (3) 7,903
Spain 3,845 3 (446) 3,402 5,097 46 (286) 4,857
Belgium 7,809 579 (4) 8,384 5,801 175 (25) 5,951
Greece 38 (15) 23 303 303
Portugal 250 (53) 197 761 (209) 552
Ireland 160 (8) 152 439 (51) 388
Hungary 722 3 (11) 714 723 (60) 663
All other countries 44,925 3,697 (146) 48,476 41,887 2,903 (155) 44,635
Subtotal 139,151 8,733 (2,775) 145,109 129,685 6,632 (4,100) 132,217
Corporate bonds1 156,967 9,679 (2,777) 163,869 151,481 6,571 (4,298) 153,754
Other 2,448 214 (75) 2,587 2,045 190 (16) 2,219
Subtotal 317,388 20,298 (5,786) 331,900 301,567 14,752 (8,627) 307,692
Equity securities2 17,578 7,666 (126) 25,118 18,746 7,623 (181) 26,188
Total 334,966 27,964 (5,912) 357,018 320,313 22,375 (8,808) 333,880

1 | Includes bonds issued by Spanish banks with a fair value of € 476 mn (2011: € 1,115 mn), thereof subordinated bonds with a fair value of € 150 mn (2011: € 322 mn).

2 | Includes shares invested in Spanish banks with a fair value of € 275 mn (2011: € 521 mn).

6 Loans and advances to banks and customers

As of 30 June 2012 As of 31 December 2011
In € mn Banks Customers Total Banks Customers Total
Short-term investments and certificates of deposit 6,085 6,085 6,341 6,341
Reverse repurchase agreements 918 918 1,147 1,147
Collateral paid for securities borrowing transactions
and derivatives
231 231 264 264
Loans 66,645 48,279 114,924 67,442 48,393 115,835
Other 1,302 37 1,339 1,310 38 1,348
Subtotal 75,181 48,316 123,497 76,504 48,431 124,935
Loan loss allowance (217) (217) (197) (197)
Total 75,181 48,099 123,280 76,504 48,234 124,738

◼ Loa ns and advance s to customers by t ype of customer

In € mn As of
30 June 2012
As of
31 December 2011
Corporate customers 17,303 17,354
Private customers 23,461 23,430
Public customers 7,552 7,647
Total 48,316 48,431

7 Reinsurance assets

As of As of
In € mn 30 June 2012 31 December 2011
Unearned premiums 2,076 1,394
Reserves for loss and loss adjustment expenses 7,048 7,006
Aggregate policy reserves 4,414 4,364
Other insurance reserves 96 110
Total 13,634 12,874

8 Deferred acquisition costs

As of As of
In € mn 30 June 2012 31 December 2011
Deferred acquisition costs
Property-Casualty 4,504 4,197
Life/Health 13,979 14,579
Asset Management 141 146
Subtotal 18,624 18,922
Present value of future profits 987 1,053
Deferred sales inducements 658 797
Total 20,269 20,772

9 Other assets

As of As of
In € mn 30 June 2012 31 December 2011
Receivables
Policyholders 6,135 5,653
Agents 4,857 4,352
Reinsurers 3,069 2,497
Other 4,242 3,405
Less allowance for doubtful accounts (676) (669)
Subtotal 17,627 15,238
Tax receivables
Income taxes 1,509 1,708
Other taxes 1,036 1,150
Subtotal 2,545 2,858
Accrued dividends, interest and rent 6,859 7,672
Prepaid expenses
Interest and rent 17 18
Other prepaid expenses 325 286
Subtotal 342 304
Derivative financial instruments used for hedging that meet the criteria for hedge accounting
and firm commitments
253 430
Property and equipment
Real estate held for own use 2,882 2,806
Software 1,515 1,393
Equipment 863 849
Fixed assets of Alternative Investments 1,203 1,113
Subtotal 6,463 6,161
Other assets 1,956 1,683
Total 36,045 34,346

10 Non-current assets and assets and liabilities of disposal groups classified as held for sale

As of As of
In € mn 30 June 2012 31 December 2011
Assets of disposal groups classified as held for sale
LLC
­­­­­Allianz Life, Moscow
4
Seed money investments 145 7
Subtotal 145 11
Non-current assets classified as held for sale
Real estate held for investment 3 3
Subtotal 3 3
Total 148 14

As of 30 June 2012, the Allianz Group owned a seed money investment for which a sale is expected to occur within one year. This seed money investment pertains to Allianz Life Insurance Company of North America, which made the investment to launch a new investment fund for its variable annuity business. The assets in the amount of € 145 mn relating to this investment fund have been classified as a disposal group held for sale and pertain to the segment Life/Health. The investment fund is primarily comprised of equity and debt securities. Upon measurement of the disposal group at fair value less costs to sell, no impairment loss was recognized in the consolidated income statement for the six months ended 30 June 2012.

11 Intangible assets

As of As of
In € mn 30 June 2012 31 December 2011
Intangible assets with indefinite useful lives
Goodwill 11,819 11,722
Brand names1 304 310
Subtotal 12,123 12,032
Intangible assets with finite useful lives
Long-term distribution agreements2 911 941
Customer relationships 179 207
Other3 119 124
Subtotal 1,209 1,272
Total 13,332 13,304

1 | Includes primarily the brand name of Selecta AG, Muntelier.

2 | Consists of the long-term distribution agreements with Commerzbank AG of € 517 mn (2011: € 539 mn) and Banco Popular S.A. of € 394 mn (2011: € 402 mn).

3 | Includes primarily acquired business portfolios and renewal rights of € 40 mn (2011: € 44 mn), other distribution rights of € 22 mn (2011: € 22 mn), bancassurance agreements of € 11 mn (2011: € 12 mn) and research and development costs of € 13 mn (2011: € 9 mn).

◼ Goo dwill

In € mn 2012
Cost as of 1 January 12,527
Accumulated impairments as of 1 January (805)
Carrying amount as of 1 January 11,722
Additions 1
Disposals
Foreign currency translation adjustments 96
Impairments
Carrying amount as of 30 June 11,819
Accumulated impairments as of 30 June 805
Cost as of 30 June 12,624

12 Financial liabilities carried at fair value through income

In € mn As of
30 June 2012
As of
31 December 2011
Financial liabilities held for trading
Derivative financial instruments 6,085 6,608
Other trading liabilities 2 2
Subtotal 6,087 6,610
Financial liabilities designated at fair value through income
Total 6,087 6,610

13 Liabilities to banks and customers

As of 30 June 2012 As of 31 December 2011
In € mn Banks Customers Total Banks Customers Total
Payable on demand 65 4,541 4,606 409 4,138 4,547
Savings deposits 2,963 2,963 2,879 2,879
Term deposits and certificates of deposit 1,036 2,084 3,120 1,107 2,234 3,341
Repurchase agreements 806 317 1,123 229 106 335
Collateral received from securities lending
transactions and derivatives
2,046 2,046 2,151 2,151
Other 5,555 3,301 8,856 5,693 3,209 8,902
Total 9,508 13,206 22,714 9,589 12,566 22,155

14 Reserves for loss and loss adjustment expenses

As of As of
In € mn 30 June 2012 31 December 2011
Property-Casualty 60,598 59,493
Life/Health 9,627 9,357
Consolidation (19) (18)
Total 70,206 68,832

◼ Change in the re serve s for loss and loss adjustment expense s for the Propert y-Casualt y segment

2012 2011
In € mn Gross Ceded Net Gross Ceded Net
As of 1 January 59,493 (6,658) 52,835 57,509 (6,659) 50,850
Loss and loss adjustment expenses incurred
Current year 15,540 (1,054) 14,486 15,817 (1,333) 14,484
Prior years (599) 114 (485) (1,188) 413 (775)
Subtotal 14,941 (940) 14,001 14,629 (920) 13,709
Loss and loss adjustment expenses paid
Current year (5,631) 298 (5,333) (5,251) 193 (5,058)
Prior years (8,753) 742 (8,011) (8,747) 801 (7,946)
Subtotal (14,384) 1,040 (13,344) (13,998) 994 (13,004)
Foreign currency translation adjustments and other changes 548 (87) 461 (1,088) 310 (778)
Changes in the consolidated subsidiaries of the ­­Allianz Group 20 (8) 12
Reclassifications (6) 3 (3)
As of 30 June 60,598 (6,645) 53,953 57,066 (6,280) 50,786

15 Reserves for insurance and investment contracts

As of As of
In € mn 30 June 2012 31 December 2011
Aggregate policy reserves 346,322 338,318
Reserves for premium refunds 28,900 22,868
Other insurance reserves 775 768
Total 375,997 361,954

16 Other liabilities

In € mn As of
30 June 2012
As of
31 December 2011
Payables
Policyholders 4,198 4,979
Reinsurance 2,588 1,990
Agents 1,518 1,443
Subtotal 8,304 8,412
Payables for social security 393 469
Tax payables
Income taxes 1,951 1,504
Other taxes 1,175 1,086
Subtotal 3,126 2,590
Accrued interest and rent 618 695
Unearned income
Interest and rent 15 6
Other 281 268
Subtotal 296 274
Provisions
Pensions and similar obligations 3,778 3,754
Employee related 1,902 1,901
Share-based compensation plans 561 792
Restructuring plans 341 280
Loan commitments 85 24
Contingent losses from non-insurance business 182 374
Other provisions 1,335 1,430
Subtotal 8,184 8,555
Deposits retained for reinsurance ceded 1,853 1,760
Derivative financial instruments used for hedging that meet the criteria for hedge accounting
and firm commitments 243 237
Financial liabilities for puttable equity instruments 2,674 2,881
Other liabilities 6,389 5,337
Total 32,080 31,210

◼ Re structuring plans

The increase in the restructuring provisions is mainly driven by two new restructuring programs. Allianz Global Investors (AG I) recorded restructuring provisions of € 59 mn and restructuring charges of € 60 mn in order to create a global investment platform with the purpose of improving efficiency and positioning for growth. The restructuring measures primarily comprise reductions in headcount.

In addition, Allianz Beratungs- und Vertriebs-AG recorded restructuring provisions as well as restructuring charges of € 52 mn in order to reduce staff in the bancassurance operations.

The usage of the provisions as well as the transfers to other provisions of other restructuring programs partially offset this increase. There were no other significant changes in the estimates for restructuring charges as described in the Allianz Group Annual Report 2011.

17 Certificated liabilities

As of As of
In € mn 30 June 2012 31 December 2011
Allianz SE1
Senior bonds2 6,824 5,343
Money market securities 1,318 1,119
Subtotal 8,142 6,462
Banking subsidiaries
Senior bonds 1,132 1,162
Subtotal 1,132 1,162
All other subsidiaries
Certificated liabilities 25 25
Subtotal 25 25
Total 9,299 7,649

1 | Includes senior bonds issued by Allianz Finance II B.V., guaranteed by Allianz SE, and money market securities issued by Allianz Finance Corporation, a wholly-owned subsidiary of Allianz SE, which are fully and unconditionally guaranteed by Allianz SE.

2 | Change due to the issuance of a € 1.5 bn bond in the first quarter of 2012.

18 Participation certificates and subordinated liabilities

In € mn As of
30 June 2012
As of
31 December 2011
Allianz SE1
Subordinated bonds2 8,712 10,456
Subtotal 8,712 10,456
Banking subsidiaries
Subordinated bonds 274 274
Subtotal 274 274
All other subsidiaries
Subordinated bonds 399 398
Hybrid equity 45 45
Subtotal 444 443
Total 9,430 11,173

1 | Includes subordinated bonds issued by Allianz Finance II B.V. and guaranteed by Allianz SE.

2 | Change due to redemption of a € 2 bn subordinated bond in the second quarter of 2012.

19 Equity

As of
30 June 2012 31 December 2011
1,166 1,166
27,597 27,597
14,081 13,522
(1,555) (1,996)
6,724 4,626
48,013 44,915
2,389 2,338
50,402 47,253
As of

1 | Include € (211) mn (2011: € (223) mn) related to treasury shares.

2 | Include € 218 mn (2011: € 191 mn) related to cash flow hedges.

◼ Di vidends

In the second quarter of 2012, a total dividend of € 2,037 mn (2011: € 2,032 mn) or € 4.50 (2011: € 4.50) per qualifying share was paid to the shareholders.

II. Supplementary Information to the Consolidated Income Statements

20 Premiums earned (net)

Three months ended 30 June in € mn Property-Casualty Life/Health Consolidation Group
2012
Premiums written
Direct 9,841 5,603 15,444
Assumed 885 148 (10) 1,023
Subtotal 10,726 5,751 (10) 16,467
Ceded (1,161) (166) 10 (1,317)
Net 9,565 5,585 15,150
Change in unearned premiums
Direct 735 (51) 684
Assumed (202) 2 (200)
Subtotal 533 (49) 484
Ceded 168 (2) 166
Net 701 (51) 650
Premiums earned
Direct 10,576 5,552 16,128
Assumed 683 150 (10) 823
Subtotal 11,259 5,702 (10) 16,951
Ceded (993) (168) 10 (1,151)
Net 10,266 5,534 15,800
2011
Premiums written
Direct 9,368 5,499 14,867
Assumed 826 116 (6) 936
Subtotal 10,194 5,615 (6) 15,803
Ceded (1,123) (116) 6 (1,233)
Net 9,071 5,499 14,570
Change in unearned premiums
Direct 791 (54) 737
Assumed (173) (173)
Subtotal 618 (54) 564
Ceded 189 (1) 188
Net 807 (55) 752
Premiums earned
Direct 10,159 5,445 15,604
Assumed 653 116 (6) 763
Subtotal 10,812 5,561 (6) 16,367
Ceded (934) (117) 6 (1,045)
Net 9,878 5,444 15,322

20 Premiums earned (net) (continued)

2012
Premiums written
Direct
23,851
12,041

35,892
Assumed
1,672
283
(21)
1,934
Subtotal
25,523
12,324
(21)
37,826
Ceded
(2,624)
(311)
21
(2,914)
Net
22,899
12,013

34,912
Change in unearned premiums
Direct
(2,848)
(118)

(2,966)
Assumed
(350)
1
2
(347)
Subtotal
(3,198)
(117)
2
(3,313)
Ceded
646
(1)
(2)
643
Net
(2,552)
(118)

(2,670)
Premiums earned
Direct
21,003
11,923

32,926
Assumed
1,322
284
(19)
1,587
Subtotal
22,325
12,207
(19)
34,513
Ceded
(1,978)
(312)
19
(2,271)
Net
20,347
11,895

32,242
2011
Premiums written
Direct
22,961
11,812

34,773
Assumed
1,484
232
(12)
1,704
Subtotal
24,445
12,044
(12)
36,477
Ceded
(2,469)
(271)
12
(2,728)
Net
21,976
11,773

33,749
Change in unearned premiums
Direct
(2,714)
(145)

(2,859)
Assumed
(279)
1

(278)
Subtotal
(2,993)
(144)

(3,137)
Ceded
571


571
Net
(2,422)
(144)

(2,566)
Premiums earned
Direct
20,247
11,667

31,914
Assumed
1,205
233
(12)
1,426
Subtotal
21,452
11,900
(12)
33,340
Ceded
(1,898)
(271)
12
(2,157)
Net
19,554
11,629

31,183
Six months ended 30 June in € mn Property-Casualty Life/Health Consolidation Group

21 Interest and similar income

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Interest from held-to-maturity investments 50 44 102 90
Dividends from available-for-sale investments 505 546 673 693
Interest from available-for-sale investments 3,351 3,106 6,655 6,200
Share of earnings from investments in associates and joint ventures 36 65 45 84
Rent from real estate held for investment 187 187 368 379
Interest from loans to banks and customers 1,329 1,373 2,711 2,728
Other interest 30 29 66 70
Total 5,488 5,350 10,620 10,244

22 Income from financial assets and liabilities carried at fair value through income (net)

Three months ended 30 June in € mn Property
Casualty
Life/Health Asset
Management
Corporate
and Other
Consoli
dation
Group
2012
Income (expenses) from financial assets and liabilities
held for trading (net)
(124) (447) (5) 129 (6) (453)
Income (expenses) from financial assets and liabilities
designated at fair value through income (net)
11 (63) (9) (1) (62)
Income (expenses) from financial liabilities for puttable
equity instruments (net)
(10) 32 7 29
Foreign currency gains and losses (net) 34 277 (9) 302
Total (89) (201) (7) 119 (6) (184)
2011
Income (expenses) from financial assets and liabilities
held for trading (net)
(5) 17 1 (9) 5 9
Income (expenses) from financial assets and liabilities
designated at fair value through income (net)
33 (34) (1) (2)
Income (expenses) from financial liabilities for puttable
equity instruments (net)
(4) 64 2 62
Foreign currency gains and losses (net) (29) (160) (6) (25) (4) (224)
Total (5) (113) (3) (35) 1 (155)
Six months ended 30 June in € mn Property
Casualty
Life/Health Asset
Management
Corporate
and Other
Consoli
dation
Group
2012
Income (expenses) from financial assets and liabilities
held for trading (net)
(96) (686) (4) 356 (8) (438)
Income (expenses) from financial assets and liabilities
designated at fair value through income (net)
28 156 31 (2) (1) 212
Income (expenses) from financial liabilities for puttable
equity instruments (net)
(13) (82) (20) (115)
Foreign currency gains and losses (net) 14 262 (25) 251
Total (67) (350) 7 329 (9) (90)
2011
Income (expenses) from financial assets and liabilities
held for trading (net)
41 243 2 (113) 1 174
Income (expenses) from financial assets and liabilities
designated at fair value through income (net)
44 46 5 (6) 89
Income (expenses) from financial liabilities for puttable
equity instruments (net)
6 45 3 54
Foreign currency gains and losses (net) (75) (618) (7) 3 (697)
Total 16 (284) 3 (116) 1 (380)

◼ Income (expenses) from financ ial assets and li abili t ie s held for trading (ne t )

Life /He alth segment

For the six months ended 30 June 2012, income (expenses) from financial assets and liabilities held for trading (net) in the Life/Health segment includes expenses of € 706 mn (2011: income of € 235 mn) from derivative financial instruments. This includes expenses of € 193 mn (2011: income of € 534 mn) of German entities from financial derivative positions held for duration management and protection against equity and foreign exchange rate fluctuations. Also included are expenses related to fixed-indexed annuity products and guaranteed benefits under unit-linked contracts of € 438 mn (2011: € 275 mn) from U.S. entities.

Co rporate and Other segment

For the six months ended 30 June 2012 income (expenses) from financial assets and liabilities held for trading (net) in the Corporate and Other segment includes income of € 375 mn (2011: expenses of € 92 mn) from derivative financial instruments. This includes income of € 31 mn (2011: expenses of € 5 mn) from financial derivative instruments to protect investments and liabilities against foreign exchange rate fluctuations. In 2012, hedging of equity investments not designated for hedge accounting induced income of € 6 mn (2011: expenses of € 17 mn). Financial derivatives related to investment strategies generated income of € 180 mn (2011: expenses of € 109 mn). Expenses of € 27 mn (2011: € 31 mn) from the hedges of share based compensation plans (restricted stock units) are also included.

◼ Income (expenses) from financ ial assets and li abilities design at ed at fair value through inc ome (ne t )

For the six months ended 30 June 2012, income (expenses) from financial assets and liabilities designated at fair value through income (net) in the Life/Health segment includes income from equity investments of € 87 mn (2011: € 65 mn) and income of € 69 mn (2011: expenses of € 19 mn) from debt investments.

◼ Foreign cu rr ency gains and losses (ne t )

Foreign currency gains and losses are reported within income from financial assets and liabilities carried at fair value through income (net). These foreign currency gains and losses arise subsequent to initial recognition on all assets and liabilities denominated in a foreign currency, that are monetary items. This excludes exchange differences arising on financial assets and liabilities measured at fair value through profit or loss, which do not have to be disclosed separately. The Allianz Group uses freestanding derivatives to hedge against foreign currency fluctuations, for which it recognized expenses of € (284) mn (2011: income of € 506 mn) for the six months ended 30 June 2012.

23 Realized gains/losses (net)

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Re alized gains
Available-for-sale investments
Equity securities 425 321 1,388 1,024
Debt securities 500 336 955 781
Subtotal 925 657 2,343 1,805
Investments in associates and joint ventures1 1 3 2 3
Real estate held for investment 46 66 61 139
Loans and advances to banks and customers 474 29 606 88
Non-current assets and assets and liabilities of disposal groups classified as held for sale 8 76
Subtotal 1,446 755 3,020 2,111
Re alized losses
Available-for-sale investments
Equity securities (74) (40) (128) (83)
Debt securities (258) (207) (587) (404)
Subtotal (332) (247) (715) (487)
Investments in associates and joint ventures2 (16) (16)
Real estate held for investment (1) (1) (1)
Loans and advances to banks and customers 1 (6) (1) (6)
Non-current assets and assets and liabilities of disposal groups classified as held for sale (2)
Subtotal (331) (270) (717) (512)
Total 1,115 485 2,303 1,599

1 | During the three and six months ended 30 June 2012 and 2011, includes no realized gains from the disposal of subsidiaries.

2 | During the three and six months ended 30 June 2012, includes realized losses from the disposal of subsidiaries and businesses of € – mn (2011: € 14 mn).

24 Fee and commission income

Three months ended 30 June in € mn 2012 2011
Segment Consoli
dation
Group Segment Consoli
dation
Group
Proper t y-Casualt y
Fees from credit and assistance business 174 (2) 172 174 (2) 172
Service agreements 117 (13) 104 115 (15) 100
Subtotal 291 (15) 276 289 (17) 272
L i f e /He alth
Service agreements 18 (1) 17 22 (5) 17
Investment advisory 113 (14) 99 116 (13) 103
Subtotal 131 (15) 116 138 (18) 120
As set Manage ment
Management fees 1,578 (32) 1,546 1,353 (36) 1,317
Loading and exit fees 161 161 92 92
Performance fees 55 (1) 54 81 1 82
Other 31 (3) 28 51 (3) 48
Subtotal 1,825 (36) 1,789 1,577 (38) 1,539
Corporate and Ot he r
Service agreements 19 (3) 16 36 (3) 33
Investment advisory and Banking activities 142 (54) 88 139 (65) 74
Subtotal 161 (57) 104 175 (68) 107
Total 2,408 (123) 2,285 2,179 (141) 2,038
Six months ended 30 June in € mn 2012 2011
Segment Consoli
dation
Group Segment Consoli
dation
Group
Proper t y-Casualt y
Fees from credit and assistance business 363 (3) 360 338 (2) 336
Service agreements 218 (28) 190 224 (30) 194
Subtotal 581 (31) 550 562 (32) 530
L i f e /He alth
Service agreements 37 (2) 35 39 (9) 30
Investment advisory 221 (26) 195 229 (22) 207
Subtotal 258 (28) 230 268 (31) 237
As set Manage ment
Management fees 3,085 (66) 3,019 2,689 (70) 2,619
Loading and exit fees 265 265 187 187
Performance fees 99 (1) 98 137 1 138
Other 68 (7) 61 95 (7) 88
Subtotal 3,517 (74) 3,443 3,108 (76) 3,032
Corporate and Ot he r
Service agreements 32 (6) 26 82 (7) 75
Investment advisory and Banking activities 291 (110) 181 275 (124) 151
Subtotal 323 (116) 207 357 (131) 226
Total 4,679 (249) 4,430 4,295 (270) 4,025

25 Other income

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Realized gains from disposals of real estate held for own use 7 1 14 2
Income from alternative investments 46 27 88 53
Other 5 5 7 9
Total 58 33 109 64

26 Income and expenses from fully consolidated private equity investments

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Income
Sales and service revenues 198 442 393 832
Other operating revenues 13 16
Interest income 1 1
Subtotal 198 456 393 849
Expenses
Cost of goods sold (64) (265) (126) (483)
Commissions (24) (50)
General and administrative expenses (128) (156) (258) (307)
Other operating expenses (23) (39)
Interest expenses (7) (14) (22) (33)
Subtotal1 (199) (482) (406) (912)
Total1 (1) (26) (13) (63)

1 | The presented subtotal for expenses and total income and expenses from fully consolidated private equity investments for the three and the six months ended 30 June 2012 differs from the amounts presented in the "Consolidated Income Statements" and in "Total Revenues and Reconciliation of Operating Profit (Loss) to Net Income (Loss)". This difference is due to a consolidation effect of € (46) mn (2011: € 13 mn) and € (40) mn (2011: € 31 mn) for the three and the six months ended 30 June 2012, respectively. This consolidation effect results from the deferred policyholder participation, recognized on the result from fully consolidated private equity investments within operating profit in the Life/Health segment, that was reclassified into expenses from fully consolidated private equity investments in non-operating profit to ensure a consistent presentation of the Allianz Group's operating profit.

27 Claims and insurance benefits incurred (net)

Three months ended 30 June in € mn Property-Casualty Life/Health Consolidation Group
2012
Gross
Claims and insurance benefits paid (7,103) (4,561) 12 (11,652)
Change in reserves for loss and loss adjustment expenses (467) (164) 1 (630)
Subtotal (7,570) (4,725) 13 (12,282)
Ceded
Claims and insurance benefits paid 479 130 (12) 597
Change in reserves for loss and loss adjustment expenses (28) 25 (1) (4)
Subtotal 451 155 (13) 593
Net
Claims and insurance benefits paid (6,624) (4,431) (11,055)
Change in reserves for loss and loss adjustment expenses (495) (139) (634)
Total (7,119) (4,570) (11,689)
2011
Gross
Claims and insurance benefits paid (6,981) (4,708) 4 (11,685)
Change in reserves for loss and loss adjustment expenses (208) (126) 1 (333)
Subtotal (7,189) (4,834) 5 (12,018)
Ceded
Claims and insurance benefits paid 589 125 (4) 710
Change in reserves for loss and loss adjustment expenses (19) (15) (1) (35)
Subtotal 570 110 (5) 675
Net
Claims and insurance benefits paid (6,392) (4,583) (10,975)
Change in reserves for loss and loss adjustment expenses (227) (141) (368)
Total (6,619) (4,724) (11,343)
Six months ended 30 June in € mn Property-Casualty Life/Health Consolidation Group
2012
Gross
Claims and insurance benefits paid (14,384) (9,689) 16 (24,057)
Change in reserves for loss and loss adjustment expenses (557) (279) 2 (834)
Subtotal (14,941) (9,968) 18 (24,891)
Ceded
Claims and insurance benefits paid 1,040 237 (16) 1,261
Change in reserves for loss and loss adjustment expenses (100) 52 (2) (50)
Subtotal 940 289 (18) 1,211
Net
Claims and insurance benefits paid (13,344) (9,452) (22,796)
Change in reserves for loss and loss adjustment expenses (657) (227) (884)
Total (14,001) (9,679) (23,680)
2011
Gross
Claims and insurance benefits paid (13,998) (9,710) 8 (23,700)
Change in reserves for loss and loss adjustment expenses (631) (140) (1) (772)
Subtotal (14,629) (9,850) 7 (24,472)
Ceded
Claims and insurance benefits paid 994 233 (8) 1,219
Change in reserves for loss and loss adjustment expenses (74) 5 1 (68)
Subtotal 920 238 (7) 1,151
Net
Claims and insurance benefits paid (13,004) (9,477) (22,481)
Change in reserves for loss and loss adjustment expenses (705) (135) (840)
Total (13,709) (9,612) (23,321)

28 Change in reserves for insurance and investment contracts (net)

Three months ended 30 June in € mn Property-Casualty Life/Health Consolidation Group
2012
Gross
Aggregate policy reserves (51) (1,836) (1,887)
Other insurance reserves (27) (27)
Expenses for premium refunds (25) (1,679) 42 (1,662)
Subtotal (76) (3,542) 42 (3,576)
Ceded
Aggregate policy reserves 26 26
Other insurance reserves 2 2
Expenses for premium refunds (3) (3)
Subtotal 25 25
Net
Aggregate policy reserves (51) (1,810) (1,861)
Other insurance reserves (25) (25)
Expenses for premium refunds (25) (1,682) 42 (1,665)
Total (76) (3,517) 42 (3,551)
2011
Gross
Aggregate policy reserves (41) (1,714) (1,755)
Other insurance reserves 2 (19) (17)
Expenses for premium refunds (43) (994) (21) (1,058)
Subtotal (82) (2,727) (21) (2,830)
Ceded
Aggregate policy reserves (7) (15) (22)
Other insurance reserves 1 3 4
Expenses for premium refunds 11 1 12
Subtotal 5 (11) (6)
Net
Aggregate policy reserves (48) (1,729) (1,777)
Other insurance reserves 3 (16) (13)
Expenses for premium refunds (32) (993) (21) (1,046)
Total (77) (2,738) (21) (2,836)

28 Change in reserves for insurance and investment contracts (net) (continued)

Six months ended 30 June in € mn Property-Casualty Life/Health Consolidation Group
2012
Gross
Aggregate policy reserves (105) (3,877) (3,982)
Other insurance reserves (61) (61)
Expenses for premium refunds (51) (3,343) 29 (3,365)
Subtotal (156) (7,281) 29 (7,408)
Ceded
Aggregate policy reserves 50 50
Other insurance reserves 3 3
Expenses for premium refunds (3) (3)
Subtotal 50 50
Net
Aggregate policy reserves (105) (3,827) (3,932)
Other insurance reserves (58) (58)
Expenses for premium refunds (51) (3,346) 29 (3,368)
Total (156) (7,231) 29 (7,358)
2011
Gross
Aggregate policy reserves (90) (4,039) (4,129)
Other insurance reserves 2 (65) (63)
Expenses for premium refunds (88) (2,283) (51) (2,422)
Subtotal (176) (6,387) (51) (6,614)
Ceded
Aggregate policy reserves (16) 11 (5)
Other insurance reserves 1 6 7
Expenses for premium refunds 11 3 14
Subtotal (4) 20 16
Net
Aggregate policy reserves (106) (4,028) (4,134)
Other insurance reserves 3 (59) (56)
Expenses for premium refunds (77) (2,280) (51) (2,408)
Total (180) (6,367) (51) (6,598)

29 Interest expenses

Three months ended 30 June Six months ended 30 June In € mn 2012 2011 2012 2011 Liabilities to banks and customers (85) (98) (178) (190) Deposits retained on reinsurance ceded (11) (7) (24) (21) Certificated liabilities (89) (74) (170) (147) Participation certificates and subordinated liabilities (164) (168) (337) (315) Other (19) (20) (41) (44) Total (368) (367) (750) (717)

30 Loan loss provisions

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Additions to allowances including direct impairments (58) (58) (121) (95)
Amounts released 9 21 21 36
Recoveries on loans previously impaired 7 4 12 10
Total (42) (33) (88) (49)

31 Impairments of investments (net)

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Impairment s
Available-for-sale investments
Equity securities (410) (148) (619) (244)
Debt securities (10) (629) (13) (653)
Subtotal (420) (777) (632) (897)
Held-to-maturity investments (23) (23)
Investments in associates and joint ventures (1) (1)
Real estate held for investment (2) (8) (2) (18)
Loans and advances to banks and customers (1) (5) (3) (6)
Non-current assets and assets and liabilities of disposal groups
classified as held for sale
(8) (24)
Subtotal (424) (821) (638) (968)
Reversals of impairment s
Available-for-sale investments
Debt securities 1 15 1
Loans and advances to banks and customers 2 13 2
Subtotal 2 1 28 3
Total (422) (820) (610) (965)

32 Investment expenses

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Investment management expenses (128) (117) (251) (232)
Depreciation of real estate held for investment (47) (46) (91) (92)
Other expenses from real estate held for investment (41) (45) (71) (86)
Total (216) (208) (413) (410)

33 Acquisition and administrative expenses (net)

Segment
Consolidation
Group
Segment
Consolidation
Proper t y-Casualt y
Acquisition costs
Incurred
(2,247)

(2,247)
(2,165)
2
Commissions and profit received on reinsurance
business ceded
118
(3)
115
130
(1)
Deferrals of acquisition costs
1,339

1,339
1,229

Amortization of deferred acquisition costs
(1,382)

(1,382)
(1,293)

Subtotal
(2,172)
(3)
(2,175)
(2,099)
1
Administrative expenses
(704)
(34)
(738)
(669)
(6)
Subtotal
(2,876)
(37)
(2,913)
(2,768)
(5)
L i f e /He alth
Acquisition costs
Incurred
(1,085)
3
(1,082)
(1,079)
1
Commissions and profit received on reinsurance
business ceded
31
(1)
30
21
(2)
Deferrals of acquisition costs
705

705
813

Amortization of deferred acquisition costs
(564)

(564)
(622)
Group
(2,163)
129
1,229
(1,293)
(2,098)
(675)
(2,773)
(1,078)
19
813
(622)
Subtotal
(913)
2
(911)
(867)
(1)
(868)
Administrative expenses
(339)
5
(334)
(366)
21
(345)
Subtotal
(1,252)
7
(1,245)
(1,233)
20
(1,213)
As set Manage ment
Personnel expenses
(549)

(549)
(512)
(512)
Non-personnel expenses
(321)

(321)
(300)
8
(292)
Subtotal
(870)

(870)
(812)
8
(804)
Corporate and Ot he r
Administrative expenses
(285)
41
(244)
(314)
(5)
(319)
Subtotal
(285)
41
(244)
(314)
(5)
(319)
Total
(5,283)
11
(5,272)
(5,127)
18
(5,109)

33 Acquisition and administrative expenses (net) (continued)

Six months ended 30 June in € mn 2012 2011
Segment Consolidation Group Segment Consolidation Group
Proper t y-Casualt y
Acquisition costs
Incurred (4,803) (4,803) (4,652) 3 (4,649)
Commissions and profit received on reinsurance
business ceded 217 (5) 212 206 (2) 204
Deferrals of acquisition costs 3,055 3,055 2,844 2,844
Amortization of deferred acquisition costs (2,727) (2,727) (2,508) (2,508)
Subtotal (4,258) (5) (4,263) (4,110) 1 (4,109)
Administrative expenses (1,430) 3 (1,427) (1,366) 31 (1,335)
Subtotal (5,688) (2) (5,690) (5,476) 32 (5,444)
L i f e /He alth
Acquisition costs
Incurred (2,233) 6 (2,227) (2,170) 2 (2,168)
Commissions and profit received on reinsurance
business ceded
54 (1) 53 46 (3) 43
Deferrals of acquisition costs 1,440 (1) 1,439 1,584 1,584
Amortization of deferred acquisition costs (1,349) (1,349) (1,135) (1,135)
Subtotal (2,088) 4 (2,084) (1,675) (1) (1,676)
Administrative expenses (685) (15) (700) (727) 25 (702)
Subtotal (2,773) (11) (2,784) (2,402) 24 (2,378)
As set Manage ment
Personnel expenses (1,091) (1,091) (1,084) (1,084)
Non-personnel expenses (616) 12 (604) (568) 12 (556)
Subtotal (1,707) 12 (1,695) (1,652) 12 (1,640)
Corporate and Ot he r
Administrative expenses (596) 29 (567) (627) (36) (663)
Subtotal (596) 29 (567) (627) (36) (663)
Total (10,764) 28 (10,736) (10,157) 32 (10,125)

34 Fee and commission expenses

Three months ended 30 June in € mn 2012 2011
Segment Consolidation Group Segment Consolidation Group
Proper t y-Casualt y
Fees from credit and assistance business (161) (1) (162) (164) (164)
Service agreements (103) 12 (91) (111) 13 (98)
Subtotal (264) 11 (253) (275) 13 (262)
L i f e /He alth
Service agreements (8) 1 (7) (8) (8)
Investment advisory (47) 2 (45) (38) 1 (37)
Subtotal (55) 3 (52) (46) 1 (45)
As set Manage ment
Commissions (318) 24 (294) (273) 43 (230)
Other (13) (13) (7) 1 (6)
Subtotal (331) 24 (307) (280) 44 (236)
Corporate and Ot he r
Service agreements (20) 2 (18) (53) 2 (51)
Investment advisory and Banking activities (62) 6 (56) (64) 1 (63)
Subtotal (82) 8 (74) (117) 3 (114)
Total (732) 46 (686) (718) 61 (657)

34 Fee and commission expenses (continued)

Six months ended 30 June in € mn
2012
2011
Segment Consolidation Group Segment Consolidation Group
Proper t y-Casualt y
Fees from credit and assistance business (350) (350) (312) (312)
Service agreements (190) 27 (163) (217) 28 (189)
Subtotal (540) 27 (513) (529) 28 (501)
L i f e /He alth
Service agreements (25) 2 (23) (14) 1 (13)
Investment advisory (93) 2 (91) (91) 3 (88)
Subtotal (118) 4 (114) (105) 4 (101)
As set Manage ment
Commissions (592) 58 (534) (545) 81 (464)
Other (16) (16) (10) 1 (9)
Subtotal (608) 58 (550) (555) 82 (473)
Corporate and Ot he r
Service agreements (82) 3 (79) (120) 5 (115)
Investment advisory and Banking activities (125) 11 (114) (117) 1 (116)
Subtotal (207) 14 (193) (237) 6 (231)
Total (1,473) 103 (1,370) (1,426) 120 (1,306)

35 Other expenses

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Realized losses from disposals of real estate held for own use (1) (1)
Expenses from alternative investments (23) (15) (42) (29)
Other (1) (1) (1) (2)
Total (25) (16) (44) (31)

36 Income taxes

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Current income taxes (513) (522) (1,572) (1,175)
Deferred income taxes (241) (21) 28 61
Total (754) (543) (1,544) (1,114)

For the three and six months ended 30 June 2012 and 2011, respectively, the income taxes relating to components of the other comprehensive income consist of the following:

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Foreign currency translation adjustments 1 (2) (15)
Available-for-sale investments (48) (250) (898) 155
Cash flow hedges (6) 1 (11) 4
Share of other comprehensive income of associates (2) (2) (1)
Miscellaneous 9 7 17 49
Total (47) (243) (895) 193

37 Earnings per share

◼ B asic earning s per share

Basic earnings per share are calculated by dividing net income attributable to shareholders by the weighted average number of common shares outstanding for the period.

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Net income attributable to shareholders used to calculate
basic earnings per share
1,234 1,000 2,605 1,857
Weighted average number of common shares outstanding 452,510,887 451,622,459 452,536,964 451,590,305
Basic earnings per share (in €) 2.73 2.21 5.76 4.11

◼ Diluted earning s per share

Diluted earnings per share are calculated by dividing net income attributable to shareholders by the weighted average number of common shares outstanding for the period, both adjusted for the effects of potentially dilutive common shares. Potentially dilutive common shares arise from various share-based compensation plans of the Allianz Group.

Three months ended 30 June Six months ended 30 June
In € mn 2012 2011 2012 2011
Net income attributable to shareholders 1,234 1,000 2,605 1,857
Effect of potentially dilutive common shares (14) (15) (4) (18)
Net income used to calculate diluted earnings per share 1,220 985 2,601 1,839
Weighted average number of common shares outstanding 452,510,887 451,622,459 452,536,964 451,590,305
Potentially dilutive common shares resulting from assumed
conversion of:
Share-based compensation plans 1,897,953 1,302,331 1,293,091 620,641
Weighted average number of common shares outstanding
after assumed conversion
454,408,840 452,924,790 453,830,055 452,210,946
Diluted earnings per share (in €) 2.68 2.17 5.73 4.07

For the six months ended 30 June 2012, the weighted average number of common shares excludes 2,763,036 (2011: 2,909,695) treasury shares.

II Other Information

38 Financial instruments

◼ Reclassification of financial a s se t s

On 31 January 2009, the CDO s were reclassified from financial assets held for trading to loans and advances to banks and customers in accordance with IAS 39. The fair value of € 1.1 bn became the new carrying amount of the CDO s at the reclassification date.

For 2011, the carrying amount and fair value of the CDO s significantly declined due to the liquidation of the Palmer Square 2 CDO tranche, which resulted in direct ownership of the underlying collateral securities. As of 31 December 2011, the carrying amount and fair value of the CDO s was € 431 mn and € 428 mn, respectively. As of 30 June 2012, the carrying amount and fair value of the CDO s was € 415 mn and € 416 mn, respectively. For the six months ended 30 June 2012, the net profit related to the CDO s was not significant.

◼ Fa ir value hierarchy of financial instrument s

As of 30 June 2012, there were no significant changes in the fair value hierarchy of financial instruments and no significant transfers of financial instruments between the levels of the fair value hierarchy compared to the consolidated financial statements for the year ended 31 December 2011.

39 Other information

◼ Employee information

As of As of
30 June 2012 31 December 2011
Germany 40,577 40,837
Other countries 101,450 101,101
Total 142,027 141,938

◼ Cont ing ent liabilities and commitment s

As of 30 June 2012, there were no significant changes in contingent liabilities compared to the consolidated financial statements for the year ended 31 December 2011.

As of 30 June 2012, commitments outstanding to invest in private equity funds and similar financial instruments amounted to € 3,959 mn (31 December 2011: € 3,536 mn) and commitments outstanding to invest in real estate and infrastructure amounted to € 927 mn (31 December 2011: € 1,565 mn). All other commitments showed no significant changes.

40 Subsequent events

◼ natural catastrophes worldwide

Since the beginning of July 2012, several countries and regions, including Germany, Switzerland, Russia and China, were hit by severe thunderstorms and floodings. As of today, the Allianz Group expects that losses could approximate € 100 mn. Furthermore, the ongoing drought in the United States could lead to losses in the crop business. Based on current information, the expected losses cannot be reliably estimated.

◼ Acq uisitions of insuranc e activities in Belgium and Franc e

After the approval of the General Assembly of Mensura CCA (Caisse Commune d'Assurances) on 13 July 2012, the Belgian National Bank gave their final approval for the acquisition of Mensura's property-casualty insurance activities by Allianz Belgium on 25 July 2012. As a result, Allianz Belgium will acquire approximately € 1 bn assets and € 1 bn liabilities of Mensura. As the effective date of this transaction was 1 August 2012 and the condensed consolidated interim financial statements of the Allianz Group were authorized for issue on 2 August 2012, further disclosures for this transaction according to IFRS 3 cannot be made.

On 24 July 2012, the European Commission approved the acquisition of a property-casualty portfolio of Gan Eurocourtage by Allianz France. Until now, the acquisition still needs the approval of the Autorité de Contrôle Prudentiel. We expect that the transaction will be closed before the end of this year.

Munich, 2 August 2012

Allianz SE The Board of Management

Responsibility statement

To the best of our knowledge, and in accordance with the applicable reporting principles, the condensed consolidated interim financial statements give a true and fair view of the assets, liabilities, financial position and profit or loss of the Group, and the group management report includes a fair review of the development and performance of the business and the position of the Group, together with a description of the principal opportunities and risks associated with the expected development of the Group.

Munich, 2 August 2012

Allianz SE The Board of Management

Review report

To Allianz SE, Munich

We have reviewed the condensed consolidated interim financial statements of Allianz SE, Munich – comprising the consolidated balance sheets, consolidated income statements, consolidated statements of comprehensive income, consolidated statements of changes in equity, condensed consolidated statements of cash flows as well as selected explanatory notes – together with the interim group management report of Allianz SE, Munich, for the period from 1 January to 30 June, 2012 that are part of the semi annual report according to § 37w German Securities Trading Act ("Wertpapierhandelsgesetz – WpHG"). The preparation of the condensed consolidated interim financial statements in accordance with those International Financial Reporting Standards (IFRS ) applicable to interim financial reporting as adopted by the E.U., and of the interim group management report in accordance with the requirements of the WpHG applicable to interim group management reports, is the responsibility of the Company's management. Our responsibility is to issue a report on the condensed consolidated interim financial statements and on the interim group management report based on our review.

We performed our review of the condensed consolidated interim financial statements and the interim group management report in accordance with the German generally accepted standards for the review of financial statements promulgated by the Institute of Public Auditors in Germany ("Institut der Wirtschaftsprüfer – IDW"). Those standards require that we plan and perform the review so that we can preclude through critical evaluation, with a certain level of assurance, that the condensed consolidated interim financial statements have not been prepared, in material respects, in accordance with the IFRS applicable to interim financial reporting as adopted by the E.U., and that the interim group management report has not been prepared, in material respects, in accordance with the requirements of the WpHG applicable to interim group management reports. A review is limited primarily to inquiries of company employees and analytical assessments and therefore does not provide the assurance attainable in a financial statement audit. Since, in accordance with our engagement, we have not performed a financial statement audit, we cannot issue an auditor's report.

Based on our review, no matters have come to our attention that cause us to presume that the condensed consolidated interim financial statements have not been prepared, in material respects, in accordance with the IFRS applicable to interim financial reporting as adopted by the E.U., or that the interim group management report has not been prepared, in material respects, in accordance with the requirements of the WpHG applicable to interim group management reports.

Munich, 2 August 2012

KPMG AG Wirtschaftsprüfungsgesellschaft

Johannes Pastor Dr. Frank Pfaffenzeller Wirtschaftsprüfer Wirtschaftsprüfer (Independent Auditor) (Independent Auditor)

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Financial calendar

Interim Report 3Q 9 November 2012
Financial Results 2012 21 February 2013
Annual General Meeting 7 May 2013

Allianz SE | Königinstrasse 28 | 80802 Munich | Germany | Telephone +49. 89. 3800 0 | Fax +49. 89. 3800 3425 | [email protected] | www.allianz.com Interim Report on the internet – www.allianz.com/interim-report | Design/Concept: Allianz SE – Group Management Reporting | Photo Story: Allianz SE – Group Management Reporting and Allianz Center for Corporate History | Photo iPad: © manaemedia/fotolia.com This is a translation of the German Interim Report Second Quarter and First Half Year of 2012 of the Allianz Group. In case of any divergences, the German original is legally binding.

1 | The German Securities Trading Act ("Wertpapierhandelsgesetz") obliges issuers to announce immediately any information which may have a substantial price impact, irrespective of the communicated schedules. Therefore we cannot exclude that we have to announce key figures of quarterly and fiscal year results ahead of the dates mentioned above. As we can never rule out changes of dates, we recommend checking them on the internet at www.allianz.com/financialcalendar.

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