NotestoConsolidatedFinancialStatements PageNumber Note 146 Note 1 Nature of Operations and Significant Accounting Policies 154 Note 2 Accounting and Reporting Changes 160 Note 3 Acquisitions 160 Note 4 Invested Assets and Investment Income 168 Note 5 Derivative and Hedging Instruments 174 Note 6 Goodwill and Intangible Assets 176 Note 7 Insurance Contract Liabilities and Reinsurance Assets 185 Note 8 Investment Contract Liabilities 187 Note 9 Risk Management 193 Note 10 Long-Term Debt 194 Note 11 Capital Instruments 195 Note 12 Equity Capital and Earnings Per Share 197 Note 13 Capital Management 198 Note 14 Revenue from Service Contracts 199 Note 15 Stock-Based Compensation 200 Note 16 Employee Future Benefits 205 Note 17 Income Taxes 206 Note 18 Interests in Structured Entities 208 Note 19 Commitments and Contingencies 211 Note 20 Segmented Information 212 Note 21 Related Parties 213 Note 22 Subsidiaries 215 Note 23 Segregated Funds 216 Note 24 Information Provided in Connection with Investments in Deferred Annuity Contracts and SignatureNotes Issued or Assumed by John Hancock Life Insurance Company (U.S.A.) 221 Note 25 Significant Accounting Policies in Accordance with IFRS 9 and IFRS 17 229 Note 26 Comparatives 145