¹ Statutory financial information of Pacific Life & Annuity Company is presented in conformity with statutory accounting practices (SAP), which are accounting practices prescribed or permitted by the Insurance Department of the State of Arizona.  Pacific Life & Annuity Company is domiciled in Arizona.  SAP is a comprehensive basis of accounting that differs in certain significant respects from accounting principles generally accepted in the United States of America (GAAP).

The results for past accounting periods are not necessarily indicative of results to be expected for any future accounting period.