Auditor Firm ID

  
Ameriprise Financial, Inc.Item 8. Financial Statements and Supplementary Data Consolidated Financial Statements:

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| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |  |  |  |  |  |
| [Report of Independent Registered Public Accounting Firm](#i80d068c8159141f59866221b79b82a19_124) (PCAOB Firm ID 238) | [67](#i80d068c8159141f59866221b79b82a19_124) |
| [Consolidated Statements of Operations — Years ended December 31, 2021, 2020 and 2019](#i80d068c8159141f59866221b79b82a19_127) | [70](#i80d068c8159141f59866221b79b82a19_127) |
| [Consolidated Statements of Comprehensive Income — Years ended December 31, 2021, 2020 and 2019](#i80d068c8159141f59866221b79b82a19_130) | [71](#i80d068c8159141f59866221b79b82a19_130) |
| [Consolidated Balance Sheets — December 31, 2021 and 2020](#i80d068c8159141f59866221b79b82a19_133) | [72](#i80d068c8159141f59866221b79b82a19_133) |
| [Consolidated Statements of Equity — Years ended December 31, 2021, 2020 and 2019](#i80d068c8159141f59866221b79b82a19_136) | [73](#i80d068c8159141f59866221b79b82a19_136) |
| [Consolidated Statements of Cash Flows — Years ended December 31, 2021, 2020 and 2019](#i80d068c8159141f59866221b79b82a19_139) | [74](#i80d068c8159141f59866221b79b82a19_139) |
| [Notes to Consolidated Financial Statements](#i80d068c8159141f59866221b79b82a19_142)  | [76](#i80d068c8159141f59866221b79b82a19_142) |
| 1. | [Basis of Presentation](#i80d068c8159141f59866221b79b82a19_145) | [76](#i80d068c8159141f59866221b79b82a19_145) |
| 2. | [Summary of Significant Accounting Policies](#i80d068c8159141f59866221b79b82a19_148) | [76](#i80d068c8159141f59866221b79b82a19_148) |
| 3. | [Recent Accounting Pronouncements](#i80d068c8159141f59866221b79b82a19_151) | [86](#i80d068c8159141f59866221b79b82a19_151) |
| 4. | [Revenue from Contracts with Customers](#i80d068c8159141f59866221b79b82a19_154) | [88](#i80d068c8159141f59866221b79b82a19_154) |
| 5. | [Variable Interest Entities](#i80d068c8159141f59866221b79b82a19_157) | [92](#i80d068c8159141f59866221b79b82a19_157) |
| 6. | [Investments](#i80d068c8159141f59866221b79b82a19_160) | [97](#i80d068c8159141f59866221b79b82a19_160) |
| 7. | [Financing Receivables](#i80d068c8159141f59866221b79b82a19_163) | [101](#i80d068c8159141f59866221b79b82a19_163) |
| 8. | [Reinsurance](#i80d068c8159141f59866221b79b82a19_166) | [105](#i80d068c8159141f59866221b79b82a19_166) |
| 9. | [Goodwill and Other Intangible Assets](#i80d068c8159141f59866221b79b82a19_169) | [106](#i80d068c8159141f59866221b79b82a19_169) |
| 10. | [Deferred Acquisition Costs and Deferred Sales Inducement Costs](#i80d068c8159141f59866221b79b82a19_172) | [108](#i80d068c8159141f59866221b79b82a19_172) |
| 11. | [Policyholder Account Balances, Future Policy Benefits and Claims and Separate Account Liabilities](#i80d068c8159141f59866221b79b82a19_175) | [109](#i80d068c8159141f59866221b79b82a19_175) |
| 12. | [Variable Annuity and Insurance Guarantees](#i80d068c8159141f59866221b79b82a19_178) | [111](#i80d068c8159141f59866221b79b82a19_178) |
| 13. | [Customer Deposits](#i80d068c8159141f59866221b79b82a19_181) | [113](#i80d068c8159141f59866221b79b82a19_181) |
| 14. | [Debt](#i80d068c8159141f59866221b79b82a19_184) | [114](#i80d068c8159141f59866221b79b82a19_184) |
| 15. | [Fair Values of Assets and Liabilities](#i80d068c8159141f59866221b79b82a19_187) | [114](#i80d068c8159141f59866221b79b82a19_187) |
| 16. | [Offsetting Assets and Liabilities](#i80d068c8159141f59866221b79b82a19_190) | [124](#i80d068c8159141f59866221b79b82a19_190) |
| 17. | [Derivatives and Hedging Activities](#i80d068c8159141f59866221b79b82a19_193) | [126](#i80d068c8159141f59866221b79b82a19_193) |
| 18. | [Leases](#i80d068c8159141f59866221b79b82a19_196)  | [130](#i80d068c8159141f59866221b79b82a19_196) |
| 19. | [Disposal of Business](#i80d068c8159141f59866221b79b82a19_199) | [131](#i80d068c8159141f59866221b79b82a19_199) |
| 20. | [Share-Based Compensation](#i80d068c8159141f59866221b79b82a19_202) | [131](#i80d068c8159141f59866221b79b82a19_202) |
| 21. | [Shareholders’ Equity](#i80d068c8159141f59866221b79b82a19_205) | [135](#i80d068c8159141f59866221b79b82a19_205) |
| 22. | [Earnings per Share](#i80d068c8159141f59866221b79b82a19_208)  | [137](#i80d068c8159141f59866221b79b82a19_208) |
| 23. | [Regulatory Requirements](#i80d068c8159141f59866221b79b82a19_211) | [137](#i80d068c8159141f59866221b79b82a19_211) |
| 24. | [Income Taxes](#i80d068c8159141f59866221b79b82a19_214) | [140](#i80d068c8159141f59866221b79b82a19_214) |
| 25. | [Retirement Plans and Profit Sharing Arrangements](#i80d068c8159141f59866221b79b82a19_217) | [142](#i80d068c8159141f59866221b79b82a19_217) |
| 26. | [Commitments, Guarantees and Contingencies](#i80d068c8159141f59866221b79b82a19_220) | [146](#i80d068c8159141f59866221b79b82a19_220) |
| 27. | [Related Party Transactions](#i80d068c8159141f59866221b79b82a19_223) | [147](#i80d068c8159141f59866221b79b82a19_223) |
| 28. | [Segment Information](#i80d068c8159141f59866221b79b82a19_226) | [148](#i80d068c8159141f59866221b79b82a19_226) |

        66
