Adjusted earnings represent the net income (group share) before the impact of exceptional operations (primarily change in scope, including restructuring costs related to a newly acquired company during the considered accounting period); goodwill and other related intangible impacts, and profit and loss on financial assets accounted for under fair value option (excluding assets backing contract liabilities for which the financial risk is borne by the policyholder) and derivatives related to invested assets (excluding all impacts of foreign exchange except the ones related to currency options in earnings hedging strategies and those related to insurance contracts evaluated according to the “selective unlocking” accounting policy).