Article: John Hancock Financial Services to Adjust Deferred Acquisition Cost Asset Due To Weak Equity Markets.

 
 Change expected to reduce third-quarter net operating income by 
 $27.5 million or $0.09 per share 
Company sees third-quarter net operating income of $185.8 million, 
or $0.64 per share 

-- BOSTON, Oct. 25 /PRNewswire-FirstCall/ -- John Hancock Financial Services, Inc. today announced that it expected net operating income for the third quarter of 2002 to be reduced by $27.5 million after tax, or $0.09 per share, reflecting an adjustment of the deferred acquisition cost (DAC) asset for its variable annuity and variable life insurance products.

The company said the reduction, or negative "unlocking," ...

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