10-QPeriod: Q2 FY2009

AMERICAN INTERNATIONAL GROUP, INC. Quarterly Report for Q2 Ended Jun 30, 2009

Filed August 7, 2009For Securities:AIG

Summary

American International Group, Inc. (AIG) filed its 10-Q for the period ending June 30, 2009, revealing a company in the midst of significant restructuring and financial stabilization efforts. While the company reported a net income of $1.822 billion attributable to AIG for the second quarter of 2009, this was largely driven by an $1.8 billion decrease in the deferred tax valuation allowance, partially offset by operational losses and restructuring charges. The company's financial health remains heavily reliant on the ongoing support from the U.S. government, specifically through the Federal Reserve Bank of New York (FRBNY) credit facility and the Department of the Treasury. Key financial movements during the quarter include a decrease in total assets to $830.4 billion from $860.4 billion at year-end 2008, and a reduction in total liabilities to $767.2 billion from $797.7 billion. AIG is actively pursuing asset dispositions, including agreements to sell its American International Assurance Company, Limited (AIA) and American Life Insurance Company (ALICO) businesses, which are expected to reduce the FRBNY credit facility balance by $25 billion. The company is also managing ongoing restructuring and separation activities, incurring significant related expenses. Despite these efforts, the company's future financial performance remains subject to substantial risks and uncertainties, including potential further market deteriorations, the successful completion of asset dispositions, and the impact of ongoing litigation and regulatory reviews. Management's assessment of the going concern basis of accounting relies heavily on the continued commitment of U.S. government support and the successful execution of its restructuring and asset disposition plans.

Financial Statements
Beta
Revenue$23.92B
SG&A Expenses$4.48B
Interest Expense$2.55B
Net Income$1.82B
EPS (Basic)$2.30
EPS (Diluted)$2.30
Shares Outstanding (Basic)135.28M
Shares Outstanding (Diluted)135.34M

Key Highlights

  • 1AIG reported a net income of $1.822 billion in Q2 2009, primarily due to a significant reduction in deferred tax valuation allowance.
  • 2Total assets decreased to $830.4 billion, while total liabilities decreased to $767.2 billion, reflecting ongoing restructuring and asset dispositions.
  • 3The company is undertaking significant asset dispositions, including planned sales of AIA and ALICO, to reduce its reliance on the FRBNY credit facility, which stood at $40 billion in net borrowings at July 29, 2009.
  • 4Restructuring and separation expenses totaled $343 million in Q2 2009, with significant additional costs anticipated from planned transactions.
  • 5The company's financial stability continues to be heavily dependent on substantial government support and the successful execution of its asset disposition and restructuring plans.
  • 6AIGFP's super senior credit default swap portfolio showed a significant reduction in unrealized market valuation losses in Q2 2009 compared to the prior year, moving from a $5.6 billion loss to a $636 million gain, primarily due to portfolio wind-downs and market improvements.
  • 7The company is actively managing its investment portfolio, with $353.7 billion in bonds available for sale and $22.5 billion in equity securities available for sale at June 30, 2009, facing ongoing challenges with impairments, particularly in mortgage-backed securities.

Frequently Asked Questions

AIG's financial health remains precarious and heavily reliant on government support. While the company reported a net profit in the second quarter of 2009, this was largely driven by a tax benefit. Total assets and liabilities have decreased, and the company is actively selling assets to reduce its debt, particularly its borrowings under the FRBNY credit facility. However, significant risks persist due to market volatility, ongoing restructuring, and substantial litigation.

AIG's primary strategy for managing its debt, especially the FRBNY credit facility, involves asset dispositions. The company has entered into agreements to sell its AIA and ALICO businesses, which are expected to result in a $25 billion reduction in the FRBNY facility balance. The company also has access to a $29.8 billion commitment from the Department of the Treasury.

AIGFP's super senior credit default swap portfolio has historically been a major source of financial distress for AIG. In Q2 2009, the portfolio showed a significant improvement with a $636 million unrealized market valuation gain, a stark contrast to the $5.6 billion loss in Q2 2008. This improvement is attributed to portfolio wind-downs, terminations, and some market stabilization, although the portfolio's future impact remains a significant risk for AIG.

AIG is undergoing a significant organization-wide restructuring plan, including divesting businesses, preparing others for public offerings, and retaining some core operations. This has resulted in restructuring and separation expenses totaling $343 million in Q2 2009. The company anticipates further substantial charges, including accelerated amortization of a prepaid commitment asset, as it executes planned transactions, such as the sales of AIA and ALICO.