Insurance: Supplier finance programs (ASU 2022-04)

Note Number	Footnote	Page
B USINESS AND C APITAL S TRUCTURE
1	Description of Business	61
2	Summary of Significant Accounting Policies	61
3	Accounts Receivable, Net	65
4	Supplier Finance Program	66
5	Divestiture	66
6	Earnings Per Share	67
7	Debt	68
8	Common and Preferred Stock	70
I NSURANCE I NFORMATION
9	Insurance and Contractholder Liabilities	71
10	Reinsurance	75
I NVESTMENTS
11	Investments	77
12	Fair Value Measurements	82
13	Variable Interest Entities	86
14	Collectively Significant Operating Unconsolidated Subsidiaries	87
15	Accumulated Other Comprehensive Income (Loss)	89
W ORKFORCE M ANAGEMENT AND C OMPENSATION
16	Strategic Optimization Program	90
17	Pension	90
18	Employee Incentive Plans	93
P ROPERTY AND O THER A SSET B ALANCES
19	Goodwill, Other Intangibles, and Property and Equipment	96

Note 1 – Description of Business

The Cigna Group ® , together with its subsidiaries (either individually or collectively referred to as the "Company," "we," "us" or "our"), is a global health company committed to creating a better future for every individual and every community. Powered by our dedicated people and valued brands, we advance our mission to improve the health and vitality of those we serve.

Our subsidiaries offer a differentiated set of pharmacy, medical, behavioral, dental, and related products and services. The majority of these products and services are offered through employers and other entities, such as governmental and nongovernmental organizations, unions and associations. Certain subsidiaries also offer health and dental insurance products to individuals in the United States and select international markets. In addition to these operations, The Cigna Group also has certain run-off operations.

A full description of our segments follows:

The Evernorth Health Services ® reportable segment includes the Pharmacy Benefit Services and the Specialty and Care Services operating segments, which provide independent and coordinated health solutions and capabilities to enable the health care system to work better and help people live healthier lives.