v2.4.0.6

Statement of Financial Position (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Investments:
Fixed maturities	$ 3,584,243	$ 3,520,755
Common stocks	1,468	1,302
Derivative instruments, at fair value	1,651	3,358
Real estate	415	415
Policy loans	19,565	18,442
Short-term investments	126,723	61,233
Limited Partnerships	171,729	166,923
Total Investments	3,905,794	3,772,428
Cash and cash equivalents	15,802	47,110
Accrued investment income	45,489	47,289
Deferred policy acquisition costs	37,732	41,746
Furniture and equipment, net	2,385	1,065
Amounts due from reinsurers	29,962	19,116
Amounts due from investments transactions	228	23,880
Federal income taxes recoverable	15,477	0
Other assets	2,321	1,649
TOTAL ASSETS	4,055,190	3,954,283
Policy Liabilities:
Policyholders' account balances	2,286,808	2,323,364
Annuity	624,608	634,397
Life and accident and health	92,357	83,855
Other policy liabilities	17,528	20,633
Total Policy Liabilities	3,021,301	3,062,249
Deposits on policies to be issued	659	490
General expenses and taxes accrued	4,002	2,521
Federal income taxes payable	0	1,411
Deferred federal income taxes, net	136,036	82,355
Amounts due for security transactions	6,173	268
Other liabilities	18,550	17,045
Total Liabilities	3,186,721	3,166,339
Shareholders Equity:
Common Stock Value	296	296
Additional paid in capital	7,532	7,408
Accumulated other comprehensive gain	266,642	192,815
Retained earnings	593,999	587,425
Total Shareholders Equity	868,469	787,944
TOTAL LIABILITIES AND SHAREHOLDERS EQUITY	$ 4,055,190	$ 3,954,283

The noncurrent portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. Also includes other noncurrent taxes payable by the entity.

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Investments in real estate held solely for investment purposes (income production and capital appreciation).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 1

-Subparagraph d

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.1(d))

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

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- Definition

Amount receivable from securities failed to deliver, certain deposits for securities borrowed, open transactions, good faith and margin deposits, commissions and floor brokerage items. Also cash and securities [guarantee] on deposit with [commodities] clearing organizations and other entities which provide services necessary to operations of the Company. This item would include, for instance, cash and securities advanced as [refundable] collateral for securities borrowed.

+ References

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- Definition

The known and estimated amount recoverable as of the balance sheet date from reinsurers for claims paid or incurred by the ceding insurer and associated claims settlement expenses, including estimated amounts for claims incurred but not reported, and policy benefits, net of any related valuation allowance.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.(a),6)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 6

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 113

-Paragraph 14, 16, 27, 113

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 944

-SubTopic 20

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6480758&loc=d3e6824-158387

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A segregation of retained earnings which is available for dividend distribution. Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt. Unappropriated profit is part of shareholder equity. Also called cumulative distributions or earned surplus or accumulated earnings or unappropriated profit.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 24

-Subparagraph a(4)

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.30(a)(3)(ii))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.23(4))

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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PRESIDENTIAL LIFE CORP 10-Q