Form: 8-K

Current report

Exhibit 99.2

Prudential Financial, Inc.

Financial Services Businesses

Information Regarding Certain General Account Investments

Residential Mortgage-Backed, Commercial Mortgage-Backed, and Asset-Backed Securities, and Commercial Loans

September 30, 2008

($ millions)

 

General Account Investments

   Amortized
Cost
   Gross
Unrealized
Gains
   Gross
Unrealized
Losses
   Fair
Value

Asset-backed securities (a)

   12,091    78    1,430    10,739

Residential mortgage-backed securities (b)

   10,991    131    78    11,044

Commercial mortgage-backed securities (c)

   8,420    8    584    7,844

 

     Gross
Carrying
Value
   Allowance
For
Losses
    Net
Book
Value

Commercial loans (d)

   21,941    (112 )   21,829

(a) Supplemental information for asset-backed securities:

 

        LOWEST RATING AGENCY RATING (5)   Total
Amortized Cost
  Total
Fair Value
    Vintage   AAA   AA   A   BBB   BB and
below
   

Collateralized by sub-prime mortgages:

               

Enhanced short-term portfolio

               
  2008   —     —     —     —     —     —     —  
  2007   311   176   69   55   —     611   510
  2006   1,007   408   182   163   7   1,767   1,609
  2005   38   3   —     6   1   48   47
  2004   —     —     —     —     —     —     —  
  2003 and prior   —     —     —     —     —     —     —  
                             

Total enhanced short-term portfolio (1)

    1,356   587   251   224   8   2,426   2,166
                             

All other portfolios

               
  2008   —     —     —     —     —     —     —  
  2007   73   93   53   32   62   313   208
  2006   385   486   97   153   259   1,380   975
  2005   17   370   92   61   35   575   432
  2004   41   359   249   38   3   690   530
  2003 and prior   28   191   145   82   42   488   385
                             

Total all other portfolios

    544   1,499   636   366   401   3,446   2,530
                             

Total collateralized by sub-prime mortgages (2)

    1,900   2,086   887   590   409   5,872   4,696
                             

Other asset-backed securities:

               

Externally managed investments in the European market (3)

    —     —     964   489   14   1,467   1,496

Collateralized by auto loans

    1,471   74   60   82   3   1,690   1,650

Collateralized by credit cards

    69   —     2   722   —     793   693

Collateralized by non-sub-prime mortgages

    826   42   7   33   15   923   934

Other (4)

    686   241   147   100   172   1,346   1,270
                             

Total asset-backed securities

    4,952   2,443   2,067   2,016   613   12,091   10,739
                             

 

(1) Our Enhanced Short-term portfolio is used primarily to invest cash proceeds of securities lending and repurchase activities, commercial paper issuances and cash generated from certain trading and operating activities. The investment policy statement of this portfolio requires that securities purchased for this portfolio have a remaining expected average life of 2 years or less when acquired.

 

(2) The weighted average estimated subordination percentage of our general account asset-backed securities collateralized by sub-prime mortgages attributable to the Financial Services Businesses, excluding those supported by guarantees from monoline bond insurers, was 34% as of September 30, 2008. The subordination percentage represents the current weighted average estimated percentage of the capital structure subordinated to our investment holding that is available to absorb losses before the security incurs the first dollar loss of principal. As of September 30, 2008, based on amortized cost, approximately 91% of these asset-backed securities collateralized by sub-prime mortgages have estimated credit subordination percentages of 20% or more, and 50% have estimated credit subordination percentages of 30% or more.

In addition to subordination, certain securities, referred to as front pay or second pay securities, benefit from the prioritization of principal cash flows within the senior tranches of the structure. In most instances, these shorter duration senior securities have priority to principal cash flows over other securities in the structure, including longer duration senior securities. Included within the $5.872 billion of asset-backed securities collateralized by sub-prime mortgages attributable to the Financial Services Businesses as of September 30, 2008 were $1.967 billion of securities, on an amortized cost basis, that represent front pay or second pay securities, depending on the overall structure of the securities.

 

(3) Externally managed investments in the European markets reflects our investment in medium term notes that are collateralized by portfolios of assets primarily consisting of European fixed income securities and derivatives, including 46% European corporate and bank bonds, 22% bank capital, 17% European asset-backed securities, and 15% other. As of September 30, 2008, fair value excludes the $(338) million impact of a bifurcated embedded derivative.

 

(4) Includes collateralized debt obligations with amortized cost of $507 million and fair value of $474 million, with less than 1% secured by sub-prime mortgages. Also includes asset backed-securities collateralized by education loans, equipment leases, timeshares, aircraft, and franchises.

Excluded from the table above are asset-backed securities held outside the general account in other entities and operations with amortized cost of $275 million and fair value of $257 million. Based on amortized cost, 74% of these securities have credit ratings of AAA, 6% have A credit ratings, and the remaining 20% have credit ratings of BBB or below. As of September 30, 2008, included within these asset-backed securities are securities collateralized by sub-prime mortgages with amortized cost and fair value of $5 million, all of which have AAA credit ratings, with $4 million in the 2006 vintage and $1 million in the 2003 vintage. Also included are collateralized debt obligations with amortized cost of $39 million and fair value of $33 million, with none secured by sub-prime mortgages. Also excluded from the table above are asset-backed securities classified as trading and carried at fair value, including $1 billion of trading account assets supporting insurance liabilities, the investment results of which ultimately accrue to contract holders. An additional $283 million of asset-backed securities as of September 30, 2008 are classified as other trading, including $28 million held outside the general account, 90% of which have credit ratings of AAA and 10% of which have credit ratings of BB, and $255 million included in our general account, 79% of which have credit ratings of A or above and the remaining 21% virtually all have BBB credit ratings.

(b) Supplemental information for residential mortgage-backed securities:

As of September 30, 2008, based on amortized cost, 98% of the general account residential mortgage-backed securities attributable to the Financial Services Businesses were publicly traded agency pass-through securities, which are supported by implicit or explicit government guarantees and have credit ratings of AA or above. Collateralized mortgage obligations, including approximately $51 million secured by “ALT-A” mortgages, represented the remaining 2% of residential mortgage-backed securities; and all have credit ratings of A or above.

Excluded from the above are residential mortgage-backed securities held outside the general account in other entities and operations with amortized cost and fair value of $676 million, all of which have AAA credit ratings. Also excluded from the above are $637 million of residential mortgage-backed securities classified as trading account assets supporting insurance liabilities and carried at fair value, the investment results of which ultimately accrue to contract holders.


Prudential Financial, Inc.

Financial Services Businesses

Information Regarding Certain General Account Investments

Residential Mortgage-Backed, Commercial Mortgage-Backed, and Asset-Backed Securities, and Commercial Loans

September 30, 2008

($ millions)

(c) Supplemental information for commercial mortgage-backed securities:

 

Vintage

   LOWEST RATING AGENCY RATING (2)    Total
Amortized Cost
   Total Fair
Value
   AAA    AA    A    BBB    BB and
below
     

2008

   176    4    22    88    21    311    296

2007

   1,606    —      3    64    69    1,742    1,644

2006

   3,367    5    —      6    12    3,390    3,106

2005

   1,513    —      —      10    37    1,560    1,442

2004

   431    —      —      —      4    435    398

2003 and prior

   828    98    31    15    10    982    958
                                  

Total (1)(2)

   7,921    107    56    183    153    8,420    7,844
                                  

 

(1) As of September 30, 2008, based on amortized cost, the weighted average loan to value and debt service coverage ratios of general account commercial mortgage-backed securities attributable to the Financial Services Businesses was 69% and 1.55 times, respectively. The weighted average estimated subordination percentage of our general account investments in commercial mortgage-backed securities attributable to the Financial Services Businesses was 35% as of September 30, 2008. The subordination percentage represents the current weighted average estimated percentage of the capital structure subordinated to our investment holding that is available to absorb losses before the security incurs the first dollar loss of principal. The weighted average estimated subordination percentage includes an adjustment for that portion of the capital structure which has been effectively defeased by US Treasury securities. As of September 30, 2008, based on amortized cost, approximately 91% of these commercial mortgage-backed securities have estimated credit subordination percentages of 20% or more, and 75% have estimated credit subordination percentages of 30% or more.
(2) Included in the table above are commercial mortgage-backed securities supported by Japan based mortgage loans of $9 million in AAA, $4 million in AA, $25 million in A, $168 million in BBB, and $148 million in BB and below.

Excluded from the table above are commercial mortgage-backed securities held outside the general account in other entities and operations with amortized cost of $28 million and fair value of $27 million, 74% of which have credit ratings of AA or better and the remaining 26% have credit ratings of BB and below. Also excluded from the table above are commercial mortgage-backed securities classified as trading and carried at fair value, including $2.4 billion of trading account assets supporting insurance liabilities, the investment results of which ultimately accrue to contract holders. An additional $1 million of commercial mortgage-backed securities held outside the general account as of September 30, 2008 are classified as other trading, all of which have AAA credit ratings.

(d) Supplemental information for commercial loans:

 

Commercial loans by property type:

   Gross
Carrying
Value
   % of Total  

Industrial buildings

   4,769    21.8 %

Office buildings

   4,024    18.3 %

Apartment complexes

   3,594    16.4 %

Retail stores

   3,591    16.4 %

Other

   1,454    6.6 %

Agricultural properties

   1,249    5.7 %

Hospitality

   1,163    5.3 %

Residential properties

   879    4.0 %
           

Subtotal of collateralized loans

   20,723    94.5 %

Uncollateralized loans

   1,218    5.5 %
           

Total commercial loans

   21,941    100.0 %
           

 

Commercial loans by status:

   Gross
Carrying
Value

Performing

   21,879

Delinquent, not in foreclosure

   51

Delinquent, in foreclosure

   6

Restructured

   5
    

Total commercial loans

   21,941
    

As of September 30, 2008, based on amortized cost, the weighted average loan to value and debt service coverage ratios of general account investments in commercial loans attributable to the Financial Services Businesses was 57% and 1.91 times, respectively.


Prudential Financial, Inc.

Closed Block Business

Information Regarding Certain General Account Investments

Residential Mortgage-Backed, Commercial Mortgage-Backed, and Asset-Backed Securities, and Commercial Loans

September 30, 2008

($ millions)

 

     Amortized
Cost
   Gross
Unrealized
Gains
   Gross
Unrealized
Losses
   Fair
Value

Asset-backed securities (a)

   6,429    21    1,053    5,397

Residential mortgage-backed securities (b)

   3,688    38    60    3,666

Commercial mortgage-backed securities (c)

   3,869    4    269    3,604

 

     Gross
Carrying
Value
   Allowance
For
Losses
    Net
Book
Value

Commercial loans (d)

   8,600    (37 )   8,563

(a) Supplemental information for asset-backed securities:

 

        LOWEST RATING AGENCY RATING (5)   Total
Amortized Cost
  Total Fair
Value
    Vintage   AAA   AA   A   BBB   BB and
below
   

Collateralized by sub-prime mortgages:

               

Enhanced short-term portfolio

               
  2008   —     —     —     —     —     —     —  
  2007   313   181   71   30   —     595   498
  2006   1,031   420   188   13   8   1,660   1,515
  2005   39   3   —     —     —     42   41
  2004   —     —     —     —     —     —     —  
  2003 and prior   —     —     —     —     —     —     —  
                             

Total enhanced short-term portfolio (1)

    1,383   604   259   43   8   2,297   2,054

All other portfolios

               
  2008   —     —     —     —     —     —     —  
  2007   54   36   23   41   45   199   147
  2006   408   253   124   178   160   1,123   772
  2005   28   334   31   38   15   446   332
  2004   8   300   39   3   —     350   265
  2003 and prior   38   241   80   71   36   466   375
                             

Total all other portfolios

    536   1,164   297   331   256   2,584   1,891
                             

Total collateralized by sub-prime mortgages (2)

    1,919   1,768   556   374   264   4,881   3,945
                             

Other asset-backed securities:

               

Collateralized by credit cards

    —     —     —     457   —     457   387

Collateralized by auto loans

    283   11   10   31   —     335   325

Externally managed investments in the European market (3)

    —     —     281   —     —     281   289

Collateralized by education loans

    190   20   —     —     6   216   208

Other (4)

    122   44   47   11   35   259   243
                             

Total asset-backed securities

    2,514   1,843   894   873   305   6,429   5,397
                             

 

(1) Our Enhanced Short-term portfolio is used primarily to invest cash proceeds of securities lending and repurchase activities, and cash generated from certain trading and operating activities. The investment policy statement of this portfolio requires that securities purchased for this portfolio have a remaining expected average life of 2 years or less when acquired.

 

(2) The weighted average estimated subordination percentage of our asset-backed securities collateralized by sub-prime mortgages attributable to the Closed Block Business, excluding those supported by guarantees from monoline bond insurers, was 35% as of September 30, 2008. The subordination percentage represents the current weighted average estimated percentage of the capital structure subordinated to our investment holding that is available to absorb losses before the security incurs the first dollar loss of principal. As of September 30, 2008, based on amortized cost, approximately 96% of these asset-backed securities collateralized by sub-prime mortgages have credit estimated subordination percentages of 20% or more, and 58% have estimated credit subordination percentages of 30% or more.

In addition to subordination, certain securities, referred to as front pay or second pay securities, benefit from the prioritization of principal cash flows within the senior tranches of the structure. In most instances, these shorter duration senior securities have priority to principal cash flows over other securities in the structure, including longer duration senior securities. Included within the $4.881 billion of asset-backed securities collateralized by sub-prime mortgages attributable to the Closed Block Business as of September 30, 2008 were $1.947 billion of securities, on an amortized cost basis, that represent front pay or second pay securities, depending on the overall structure of the securities.

 

(3) Externally managed investments in the European markets reflects our investment in medium term notes that are collateralized by portfolios of assets primarily consisting of European fixed income securities and derivatives, including 46% European corporate and bank bonds, 22% bank capital, 17% European asset-backed securities, and 15% other. As of September 30, 2008, fair value excludes the $(74) million impact of a bifurcated embedded derivative.

 

(4) Includes collateralized debt obligations with amortized cost of $61 million and fair value of $62 million, with none secured by sub-prime mortgages. Also includes asset backed-securities collateralized by equipment leases, timeshares, aircraft, and franchises.

Excluded from the table above are $17 million of asset-backed securities classified as trading and carried at fair value, all of which have BBB credit ratings as of September 30, 2008.

(b) Supplemental information for residential mortgage-backed securities:

As of September 30, 2008, based on amortized cost, 85% of the residential mortgage-backed securities attributable to the Closed Block Business were publicly traded agency pass-through securities, which are supported by implicit or explicit government guarantees and have credit ratings of AAA. Collateralized mortgage obligations, including approximately $150 million secured by “ALT-A” mortgages, represented the remaining 15% of residential mortgage-backed securities and all have credit ratings of AAA.

 


Prudential Financial, Inc.

Closed Block Business

Information Regarding Certain General Account Investments

Residential Mortgage-Backed, Commercial Mortgage-Backed, and Asset-Backed Securities, and Commercial Loans

September 30, 2008

($ millions)

(c) Supplemental information for commercial mortgage-backed securities:

 

     LOWEST RATING AGENCY RATING (2)    Total
Amortized Cost
   Total Fair
Value

Vintage

   AAA    AA    A    BBB    BB and
below
     

2008

   10    —      —      —      —      10    9

2007

   418    —      12    —      —      430    396

2006

   880    —      —      —      —      880    798

2005

   1,285    —      —      —      —      1,285    1,187

2004

   395    —      —      —      —      395    365

2003 and prior

   783    42    43    1    —      869    849
                                  

Total (1)

   3,771    42    55    1    —      3,869    3,604
                                  

 

(1) As of September 30, 2008, based on amortized cost, the weighted average loan to value and debt service coverage ratios of general account commercial mortgage-backed securities attributable to the Closed Block Business was 69% and 1.58 times, respectively. The weighted average estimated subordination percentage of our general account investments in commercial mortgage-backed securities attributable to the Closed Block Business was 32% as of September 30, 2008. The subordination percentage represents the current weighted average estimated percentage of the capital structure subordinated to our investment holding that is available to absorb losses before the security incurs the first dollar loss of principal. The weighted average estimated subordination percentage includes an adjustment for that portion of the capital structure which has been effectively defeased by US Treasury securities. As of September 30, 2008, based on amortized cost, approximately 92% of these commercial mortgage-backed securities have estimated credit subordination percentages of 20% or more, and 59% have estimated credit subordination percentages of 30% or more.

(d) Supplemental information for commercial loans:

 

Commercial loans by property type:

   Gross
Carrying
Value
   % of Total  

Industrial buildings

   1,889    22.0 %

Office buildings

   1,768    20.5 %

Apartment complexes

   1,719    20.0 %

Retail stores

   1,484    17.2 %

Agricultural properties

   797    9.3 %

Other properties

   496    5.8 %

Hospitality

   406    4.7 %

Residential properties

   1    —    
           

Subtotal of collateralized loans

   8,560    99.5 %

Uncollateralized loans

   40    0.5 %
           

Total commercial loans

   8,600    100.0 %
           

 

Commercial loans by status:

   Gross
Carrying
Value

Performing

   8,599

Delinquent, not in foreclosure

   —  

Delinquent, in foreclosure

   —  

Restructured

   1
    

Total commercial loans

   8,600
    

As of September 30, 2008, based on amortized cost, the weighted average loan to value and debt service coverage ratios of general account investments in commercial loans attributable to the Closed Block Business was 50% and 1.96 times, respectively.