unum group 8_1_2ReconofNonGAAPMeasures2Q07

This document provides a reconciliation of non-GAAP financial measures for the company for the three months ended June 30, 2007 and 2006, as well as an outlook for the full year 2007. It shows income from continuing operations was $181.5 million or $0.51 per share for the quarter after adjusting for various items. Operating income for the primary segments was $301.1 million for the quarter, up 43% from the prior year. The document also provides additional details on benefits and reserves, stockholders' equity, leverage ratios, and the company's outlook for net income for the full year 2007.