485BPOS 1 four85bfocus.htm Unassociated Document
Due to size constraints, this filing is being made in 2 related submissions. This submission is the second of the 2 related submissions. The accession number of the previous related submission is as follows:

0000927730-13-000116

Accumulation Unit Values
                    
Contract with Endorsements - 2.10%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.04
$15.03
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$15.24
$14.04
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
13,522
13,522
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.23
$10.97
$10.28
$8.57
$12.20
$11.54
$10.64
$9.87
$9.21
$8.27
    End of period
$11.33
$10.23
$10.97
$10.28
$8.57
$12.20
$11.54
$10.64
$9.87
$9.21
  Accumulation units outstanding at the end of period
-
-
-
-
-
644
746
751
1,383
1,288
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$22.14
$23.68
$21.64
$15.98
$28.38
$24.03
$21.65
$21.70
N/A
N/A
    End of period
$25.37
$22.14
$23.68
$21.64
$15.98
$28.38
$24.03
$21.65
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.80
$15.24
$13.92
$10.62
$17.79
$18.06
$16.42
$16.22
$15.58
$12.77
    End of period
$16.48
$14.80
$15.24
$13.92
$10.62
$17.79
$18.06
$16.42
$16.22
$15.58
  Accumulation units outstanding at the end of period
-
-
-
-
175
171
142
318
318
319
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.38
$25.49
$19.19
$14.46
$23.93
$21.81
$18.54
$18.47
$15.88
$11.58
    End of period
$27.18
$24.38
$25.49
$19.19
$14.46
$23.93
$21.81
$18.54
$18.47
$15.88
  Accumulation units outstanding at the end of period
-
-
-
-
121
301
344
534
714
872
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.70
$10.66
$9.67
$7.43
$10.80
$10.83
N/A
N/A
N/A
N/A
    End of period
$11.76
$10.70
$10.66
$9.67
$7.43
$10.80
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.68
$12.26
$9.87
$7.55
$11.52
$12.54
$10.88
N/A
N/A
N/A
    End of period
$13.45
$11.68
$12.26
$9.87
$7.55
$11.52
$12.54
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
375
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$21.40
$20.56
$19.51
$17.45
$18.80
$17.94
$17.50
$17.42
$16.64
$14.96
    End of period
$22.58
$21.40
$20.56
$19.51
$17.45
$18.80
$17.94
$17.50
$17.42
$16.64
  Accumulation units outstanding at the end of period
-
-
-
-
800
1,241
1,220
415
756
702
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.61
$12.69
$10.41
$8.02
$12.81
$12.73
$11.23
N/A
N/A
N/A
    End of period
$13.42
$11.61
$12.69
$10.41
$8.02
$12.81
$12.73
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.03
$12.02
$10.48
$8.07
$12.82
$15.41
$11.54
N/A
N/A
N/A
    End of period
$13.86
$11.03
$12.02
$10.48
$8.07
$12.82
$15.41
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.71
$15.04
$13.67
$10.19
$17.63
$16.40
$13.66
$12.60
$11.06
N/A
    End of period
$15.54
$13.71
$15.04
$13.67
$10.19
$17.63
$16.40
$13.66
$12.60
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
181
411
508
768
1,053
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.73
$11.75
$10.22
$8.39
$13.75
N/A
N/A
N/A
N/A
N/A
    End of period
$11.82
$10.73
$11.75
$10.22
$8.39
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
N/A
N/A
N/A
N/A
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.44
$22.18
$18.04
$12.88
$23.68
N/A
N/A
N/A
N/A
N/A
    End of period
$23.27
$20.44
$22.18
$18.04
$12.88
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$18.42
$17.12
$16.29
$16.04
$15.38
$14.76
$14.60
$14.57
$14.32
$14.46
    End of period
$18.69
$18.42
$17.12
$16.29
$16.04
$15.38
$14.76
$14.60
$14.57
$14.32
  Accumulation units outstanding at the end of period
-
-
-
-
-
531
405
406
798
735
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.06
$13.74
$11.51
$6.84
$13.99
$10.84
N/A
N/A
N/A
N/A
    End of period
$13.24
$11.06
$13.74
$11.51
$6.84
$13.99
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
403
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.05
$18.46
$15.31
$11.20
$18.74
$19.65
$17.51
$16.44
$13.46
$10.66
    End of period
$17.99
$17.05
$18.46
$15.31
$11.20
$18.74
$19.65
$17.51
$16.44
$13.46
  Accumulation units outstanding at the end of period
-
-
-
-
161
1,019
1,447
1,858
1,493
1,250
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.00
$13.13
$10.91
$7.29
$11.49
$12.07
$10.99
$11.56
$9.68
$7.44
    End of period
$16.13
$14.00
$13.13
$10.91
$7.29
$11.49
$12.07
$10.99
$11.56
$9.68
  Accumulation units outstanding at the end of period
-
-
-
508
512
1,814
1,299
1,300
1,213
1,321
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.89
$5.16
$4.30
$3.49
$5.91
$5.79
$4.34
$4.39
N/A
N/A
    End of period
$5.76
$4.89
$5.16
$4.30
$3.49
$5.91
$5.79
$4.34
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.07
$10.61
$8.82
$6.77
$10.06
$11.15
$10.04
$10.51
N/A
N/A
    End of period
$13.38
$11.07
$10.61
$8.82
$6.77
$10.06
$11.15
$10.04
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.09
$7.86
$6.44
$5.68
$10.74
$10.86
$8.56
$9.27
$9.20
$7.47
    End of period
$9.90
$9.09
$7.86
$6.44
$5.68
$10.74
$10.86
$8.56
$9.27
$9.20
  Accumulation units outstanding at the end of period
-
-
-
4,770
569
1,884
1,312
1,313
1,237
1,347
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.87
$6.63
$6.05
$5.14
$10.36
$11.75
N/A
N/A
N/A
N/A
    End of period
$7.50
$6.87
$6.63
$6.05
$5.14
$10.36
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
1,999
2,198
2,363
4,041
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.08
$7.13
$6.42
$5.53
$11.43
$14.13
$12.16
$11.70
N/A
N/A
    End of period
$7.51
$6.08
$7.13
$6.42
$5.53
$11.43
$14.13
$12.16
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
919
961
1,223
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.95
$13.30
$11.85
$9.23
$18.31
$16.83
$12.27
$11.37
$9.06
N/A
    End of period
$14.38
$11.95
$13.30
$11.85
$9.23
$18.31
$16.83
$12.27
$11.37
N/A
  Accumulation units outstanding at the end of period
-
1,166
1,185
5,863
492
495
-
-
-
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.82
$10.88
$10.70
$9.03
$12.01
$11.40
$10.96
$10.40
N/A
N/A
    End of period
$13.72
$11.82
$10.88
$10.70
$9.03
$12.01
$11.40
$10.96
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
480
502
639
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.26
$10.70
$9.33
$7.67
$13.64
$13.73
$11.80
$10.89
N/A
N/A
    End of period
$11.86
$10.26
$10.70
$9.33
$7.67
$13.64
$13.73
$11.80
N/A
N/A
  Accumulation units outstanding at the end of period
-
1,421
1,524
1,621
2,774
-
-
-
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.31
$9.42
$8.46
$6.27
$11.88
$10.68
N/A
N/A
N/A
N/A
    End of period
$9.31
$8.31
$9.42
$8.46
$6.27
$11.88
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
1,650
1,711
1,772
3,405
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.81
$10.82
$9.43
$7.18
$12.54
$10.75
$10.48
$10.82
N/A
N/A
    End of period
$12.66
$10.81
$10.82
$9.43
$7.18
$12.54
$10.75
$10.48
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$29.73
$29.40
$25.21
$21.44
$35.23
$26.60
$22.49
$16.79
N/A
N/A
    End of period
$30.38
$29.73
$29.40
$25.21
$21.44
$35.23
$26.60
$22.49
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
1,703
1,877
2,027
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$7.12
$8.59
$7.88
$6.72
$13.62
$13.25
$12.92
$9.62
$8.35
$7.17
    End of period
$8.34
$7.12
$8.59
$7.88
$6.72
$13.62
$13.25
$12.92
$9.62
$8.35
  Accumulation units outstanding at the end of period
-
-
-
5,062
574
4,278
3,475
3,326
1,217
1,325
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.62
$9.36
$8.20
$7.05
$10.70
$10.16
N/A
N/A
N/A
N/A
    End of period
$10.50
$9.62
$9.36
$8.20
$7.05
$10.70
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.04
$12.13
$10.75
$10.46
$17.82
$20.33
$18.96
$17.78
$16.12
$11.12
    End of period
$13.66
$12.04
$12.13
$10.75
$10.46
$17.82
$20.33
$18.96
$17.78
$16.12
  Accumulation units outstanding at the end of period
-
-
-
2,761
325
1,068
741
741
784
854
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.37
$14.27
$11.54
$9.25
$14.52
$15.15
$13.17
$12.90
$11.22
$7.86
    End of period
$15.17
$13.37
$14.27
$11.54
$9.25
$14.52
$15.15
$13.17
$12.90
$11.22
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
-
261
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.34
$6.49
$5.92
$3.69
$6.66
$5.93
$5.54
$5.52
N/A
N/A
    End of period
$6.90
$6.34
$6.49
$5.92
$3.69
$6.66
$5.93
$5.54
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.16
$12.15
$10.13
$9.02
$17.53
$14.98
$15.51
$11.41
N/A
N/A
    End of period
$9.79
$9.16
$12.15
$10.13
$9.02
$17.53
$14.98
$15.51
N/A
N/A
  Accumulation units outstanding at the end of period
-
1,439
1,296
5,643
2,424
-
-
-
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.26
$10.88
$9.63
$7.93
$14.16
$13.06
$11.89
$11.06
N/A
N/A
    End of period
$11.27
$10.26
$10.88
$9.63
$7.93
$14.16
$13.06
$11.89
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.78
$13.10
$11.60
$8.50
$14.67
$14.09
$12.30
$11.05
$9.57
$6.95
    End of period
$13.90
$11.78
$13.10
$11.60
$8.50
$14.67
$14.09
$12.30
$11.05
$9.57
  Accumulation units outstanding at the end of period
-
-
-
-
217
1,689
1,926
2,548
2,068
1,397
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.22
$16.78
$15.93
$14.09
$14.33
$13.52
$13.34
$13.32
$13.03
$12.69
    End of period
$18.23
$17.22
$16.78
$15.93
$14.09
$14.33
$13.52
$13.34
$13.32
$13.03
  Accumulation units outstanding at the end of period
-
-
-
-
-
581
522
523
951
880
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.67
$14.31
$12.64
$8.82
$13.01
$13.44
$12.42
$12.47
N/A
N/A
    End of period
$16.77
$14.67
$14.31
$12.64
$8.82
$13.01
$13.44
$12.42
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
307
257
257
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.21
$16.39
$14.25
$10.07
$19.48
$21.08
$19.04
$18.54
$17.25
$14.14
    End of period
$17.23
$15.21
$16.39
$14.25
$10.07
$19.48
$21.08
$19.04
$18.54
$17.25
  Accumulation units outstanding at the end of period
-
-
-
-
176
711
718
1,037
623
288
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.65
$10.27
$9.22
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$12.12
$10.65
$10.27
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
1,331
1,552
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.70
$13.62
$11.88
$9.26
$15.54
$14.54
$12.85
$12.10
$10.97
$8.83
    End of period
$14.41
$12.70
$13.62
$11.88
$9.26
$15.54
$14.54
$12.85
$12.10
$10.97
  Accumulation units outstanding at the end of period
-
-
-
-
238
12,769
12,811
13,067
12,420
1,322
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.60
$11.49
$10.80
$9.71
$11.50
$11.05
$10.46
$10.30
N/A
N/A
    End of period
$12.36
$11.60
$11.49
$10.80
$9.71
$11.50
$11.05
$10.46
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.20
$13.91
$12.24
$9.76
$15.42
$14.48
$12.96
$12.32
$11.29
$9.47
    End of period
$14.90
$13.20
$13.91
$12.24
$9.76
$15.42
$14.48
$12.96
$12.32
$11.29
  Accumulation units outstanding at the end of period
-
-
-
-
-
10,689
10,689
10,689
10,689
10,689
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.85
$12.00
$11.01
$9.48
$12.29
$11.66
$10.78
$10.49
N/A
N/A
    End of period
$12.88
$11.85
$12.00
$11.01
$9.48
$12.29
$11.66
$10.78
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.47
$13.93
$12.57
$10.40
$14.64
$13.77
$12.53
$12.03
$11.21
$9.72
    End of period
$15.00
$13.47
$13.93
$12.57
$10.40
$14.64
$13.77
$12.53
$12.03
$11.21
  Accumulation units outstanding at the end of period
-
-
-
-
1,229
1,668
1,692
8,366
8,048
7,789
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$26.16
$27.03
$23.64
$16.83
$30.06
$27.88
$25.04
$24.11
$22.40
$17.53
    End of period
$30.44
$26.16
$27.03
$23.64
$16.83
$30.06
$27.88
$25.04
$24.11
$22.40
  Accumulation units outstanding at the end of period
-
-
-
-
105
374
351
467
-
-
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$42.37
$43.91
$35.07
$24.39
$41.97
$36.57
$34.96
$31.29
$27.08
$19.95
    End of period
$47.13
$42.37
$43.91
$35.07
$24.39
$41.97
$36.57
$34.96
$31.29
$27.08
  Accumulation units outstanding at the end of period
-
-
-
-
72
78
83
189
189
297
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.13
$10.21
$10.13
$9.61
$10.43
$10.17
N/A
N/A
N/A
N/A
    End of period
$10.17
$10.13
$10.21
$10.13
$9.61
$10.43
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.14
$13.70
$12.08
$9.00
$15.43
$15.63
$13.30
$12.79
$11.34
$8.92
    End of period
$15.36
$13.14
$13.70
$12.08
$9.00
$15.43
$15.63
$13.30
$12.79
$11.34
  Accumulation units outstanding at the end of period
-
-
-
-
195
2,343
2,575
3,312
2,622
1,819
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.96
$25.67
$23.66
$20.18
$26.00
$24.70
$22.20
$21.53
$19.83
$16.65
    End of period
$27.99
$25.96
$25.67
$23.66
$20.18
$26.00
$24.70
$22.20
$21.53
$19.83
  Accumulation units outstanding at the end of period
-
-
-
-
706
1,014
1,023
313
610
566
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.38
$11.62
$11.87
$12.10
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.15
$11.38
$11.62
$11.87
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
269
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.14
$18.91
$16.99
$13.99
$21.44
$20.30
$17.14
$16.19
N/A
N/A
    End of period
$20.66
$18.14
$18.91
$16.99
$13.99
$21.44
$20.30
$17.14
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.15%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
$7.97
$8.41
$7.62
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$8.94
$7.97
$8.41
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
15,447
15,462
15,692
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.63
$8.89
$8.02
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$9.64
$8.63
$8.89
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
-
239
262
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.52
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.89
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
299
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.94
$10.97
$9.54
$6.50
$13.62
N/A
N/A
N/A
N/A
N/A
    End of period
$9.81
$9.94
$10.97
$9.54
$6.50
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
276
-
-
-
192
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.70
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.40
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
411
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.17
$10.91
$10.22
$8.53
$12.15
$11.50
$10.61
$9.84
$9.19
N/A
    End of period
$11.25
$10.17
$10.91
$10.22
$8.53
$12.15
$11.50
$10.61
$9.84
N/A
  Accumulation units outstanding at the end of period
1,050
1,058
-
964
987
5,528
4,554
4,736
4,858
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$21.96
$23.49
$21.48
$15.87
$28.20
$23.88
$21.54
$21.59
N/A
N/A
    End of period
$25.15
$21.96
$23.49
$21.48
$15.87
$28.20
$23.88
$21.54
N/A
N/A
  Accumulation units outstanding at the end of period
155
47
50
-
-
272
-
-
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.69
$15.14
$13.83
$10.55
$17.69
$17.97
$16.34
$16.15
$15.52
N/A
    End of period
$16.35
$14.69
$15.14
$13.83
$10.55
$17.69
$17.97
$16.34
$16.15
N/A
  Accumulation units outstanding at the end of period
1,793
1,890
-
1,796
2,777
3,389
6,203
5,473
5,561
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.20
$25.30
$19.06
$14.37
$23.80
$21.69
$18.46
$18.39
$15.82
N/A
    End of period
$26.96
$24.20
$25.30
$19.06
$14.37
$23.80
$21.69
$18.46
$18.39
N/A
  Accumulation units outstanding at the end of period
60
-
-
-
187
1,437
2,032
1,969
2,021
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.96
$8.44
$7.37
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$7.20
$5.96
$8.44
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
548
-
71
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.21
$8.50
$7.87
$6.18
$9.88
N/A
N/A
N/A
N/A
N/A
    End of period
$9.32
$8.21
$8.50
$7.87
$6.18
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
17,232
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.67
$10.63
$9.65
$7.42
$10.79
$10.82
N/A
N/A
N/A
N/A
    End of period
$11.72
$10.67
$10.63
$9.65
$7.42
$10.79
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
481
299
308
-
2,182
1,464
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.64
$12.23
$9.85
$7.53
$11.51
$12.53
$10.87
N/A
N/A
N/A
    End of period
$13.40
$11.64
$12.23
$9.85
$7.53
$11.51
$12.53
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
146
-
215
439
1,555
1,938
527
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$21.22
$20.40
$19.37
$17.33
$18.68
$17.84
$17.41
$17.33
$16.56
N/A
    End of period
$22.38
$21.22
$20.40
$19.37
$17.33
$18.68
$17.84
$17.41
$17.33
N/A
  Accumulation units outstanding at the end of period
1,099
1,082
245
1,172
7,881
8,688
9,592
1,390
949
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.28
$13.16
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.43
$12.28
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
113
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.57
$12.65
$10.39
$8.00
$12.80
$12.72
$11.23
N/A
N/A
N/A
    End of period
$13.37
$11.57
$12.65
$10.39
$8.00
$12.80
$12.72
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
92
96
-
602
518
518
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.00
$11.98
$10.45
$8.06
$12.81
$15.40
$11.53
N/A
N/A
N/A
    End of period
$13.81
$11.00
$11.98
$10.45
$8.06
$12.81
$15.40
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
1,211
1,321
1,355
1,899
-
351
910
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.60
$14.92
$13.57
$10.12
$17.51
$16.30
$13.59
$12.54
$11.01
N/A
    End of period
$15.41
$13.60
$14.92
$13.57
$10.12
$17.51
$16.30
$13.59
$12.54
N/A
  Accumulation units outstanding at the end of period
1,881
1,928
1,976
2,030
1,060
5,004
5,912
4,688
5,009
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.68
$11.69
$10.17
$8.36
$13.71
$12.10
$11.46
$10.92
N/A
N/A
    End of period
$11.76
$10.68
$11.69
$10.17
$8.36
$13.71
$12.10
$11.46
N/A
N/A
  Accumulation units outstanding at the end of period
996
1,025
-
991
979
794
741
-
N/A
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.01
$14.51
$11.75
$8.91
$15.10
$13.85
$12.36
$11.65
$11.14
N/A
    End of period
$16.14
$14.01
$14.51
$11.75
$8.91
$15.10
$13.85
$12.36
$11.65
N/A
  Accumulation units outstanding at the end of period
2,469
2,509
2,551
2,597
-
3,403
7,746
6,539
6,914
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.07
$11.13
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.56
$10.07
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
328
236
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.15
$11.90
$11.30
$8.87
$16.33
$14.91
$11.54
$9.94
N/A
N/A
    End of period
$11.64
$10.15
$11.90
$11.30
$8.87
$16.33
$14.91
$11.54
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
8,468
8,785
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.27
$22.01
$17.90
$12.80
$23.53
$22.27
$20.31
$19.54
$16.92
N/A
    End of period
$23.06
$20.27
$22.01
$17.90
$12.80
$23.53
$22.27
$20.31
$19.54
N/A
  Accumulation units outstanding at the end of period
676
676
676
676
192
677
730
419
436
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$18.26
$16.99
$16.17
$15.93
$15.28
$14.68
$14.52
$14.50
$14.26
N/A
    End of period
$18.52
$18.26
$16.99
$16.17
$15.93
$15.28
$14.68
$14.52
$14.50
N/A
  Accumulation units outstanding at the end of period
1,899
1,744
726
1,617
4,077
7,819
14,856
11,239
10,848
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.03
$13.70
$11.48
$6.83
$13.98
$10.83
N/A
N/A
N/A
N/A
    End of period
$13.19
$11.03
$13.70
$11.48
$6.83
$13.98
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
61
-
-
556
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.93
$18.34
$15.22
$11.14
$18.64
$19.56
$17.45
$16.38
$13.42
$10.64
    End of period
$17.85
$16.93
$18.34
$15.22
$11.14
$18.64
$19.56
$17.45
$16.38
$13.42
  Accumulation units outstanding at the end of period
2,668
2,702
2,412
2,787
645
3,685
6,806
6,074
6,242
5,910
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.52
$14.52
$12.05
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$13.22
$12.52
$14.52
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.91
$13.05
$10.86
$7.25
$11.44
$12.03
$10.95
$11.53
$9.66
N/A
    End of period
$16.02
$13.91
$13.05
$10.86
$7.25
$11.44
$12.03
$10.95
$11.53
N/A
  Accumulation units outstanding at the end of period
-
443
489
511
7,239
9,611
14,983
17,269
14,585
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.07
$12.46
$12.03
$11.62
$11.45
$10.99
$10.84
$10.87
$10.72
N/A
    End of period
$13.25
$13.07
$12.46
$12.03
$11.62
$11.45
$10.99
$10.84
$10.87
N/A
  Accumulation units outstanding at the end of period
1,069
1,669
986
1,801
1,978
6,325
11,004
31,560
30,209
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.86
$5.13
$4.28
$3.48
$5.89
$5.77
$4.33
$4.38
N/A
N/A
    End of period
$5.72
$4.86
$5.13
$4.28
$3.48
$5.89
$5.77
$4.33
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
1,288
1,067
292
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.00
$10.55
$8.78
$6.74
$10.02
$11.11
$10.01
$10.48
N/A
N/A
    End of period
$13.29
$11.00
$10.55
$8.78
$6.74
$10.02
$11.11
$10.01
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
240
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.03
$7.82
$6.41
$5.65
$10.70
$10.82
$8.53
$9.24
$9.18
N/A
    End of period
$9.83
$9.03
$7.82
$6.41
$5.65
$10.70
$10.82
$8.53
$9.24
N/A
  Accumulation units outstanding at the end of period
-
1,155
1,287
797
7,998
15,739
26,927
41,712
37,404
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.85
$6.62
$6.03
$5.13
$10.35
$11.75
N/A
N/A
N/A
N/A
    End of period
$7.48
$6.85
$6.62
$6.03
$5.13
$10.35
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
1,146
1,814
2,849
1,600
6,245
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.05
$7.09
$6.38
$5.50
$11.38
$14.08
$12.12
$11.67
N/A
N/A
    End of period
$7.46
$6.05
$7.09
$6.38
$5.50
$11.38
$14.08
$12.12
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
318
3,386
2,807
10
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.88
$13.23
$11.79
$9.19
$18.24
$16.77
$12.23
$11.34
$9.04
N/A
    End of period
$14.29
$11.88
$13.23
$11.79
$9.19
$18.24
$16.77
$12.23
$11.34
N/A
  Accumulation units outstanding at the end of period
1,619
1,747
1,793
1,365
10,057
11,833
19,614
15,683
13,386
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.74
$10.82
$10.64
$8.99
$11.96
$11.36
$10.92
$10.37
N/A
N/A
    End of period
$13.63
$11.74
$10.82
$10.64
$8.99
$11.96
$11.36
$10.92
N/A
N/A
  Accumulation units outstanding at the end of period
148
-
-
-
1,023
938
653
1,501
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.43
$14.47
$13.85
$10.94
$19.59
$18.13
$14.75
$13.30
$11.37
N/A
    End of period
$14.36
$12.43
$14.47
$13.85
$10.94
$19.59
$18.13
$14.75
$13.30
N/A
  Accumulation units outstanding at the end of period
1,220
1,675
1,240
2,418
1,484
5,903
8,931
8,118
7,416
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.22
$10.66
$9.30
$7.66
$13.62
$13.72
$11.79
$10.89
N/A
N/A
    End of period
$11.81
$10.22
$10.66
$9.30
$7.66
$13.62
$13.72
$11.79
N/A
N/A
  Accumulation units outstanding at the end of period
-
701
329
7,085
5,124
8,189
8,352
2,615
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.29
$9.40
$8.45
$6.27
$11.87
$10.68
N/A
N/A
N/A
N/A
    End of period
$9.27
$8.29
$9.40
$8.45
$6.27
$11.87
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.77
$10.79
$9.40
$7.17
$12.52
$10.74
$10.48
$10.81
N/A
N/A
    End of period
$12.61
$10.77
$10.79
$9.40
$7.17
$12.52
$10.74
$10.48
N/A
N/A
  Accumulation units outstanding at the end of period
-
153
169
176
-
237
5,418
-
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$29.55
$29.23
$25.08
$21.34
$35.09
$26.50
$22.42
$16.74
N/A
N/A
    End of period
$30.18
$29.55
$29.23
$25.08
$21.34
$35.09
$26.50
$22.42
N/A
N/A
  Accumulation units outstanding at the end of period
-
362
-
-
-
236
1,218
959
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$7.07
$8.55
$7.84
$6.69
$13.56
$13.20
$12.88
$9.59
$8.33
N/A
    End of period
$8.28
$7.07
$8.55
$7.84
$6.69
$13.56
$13.20
$12.88
$9.59
N/A
  Accumulation units outstanding at the end of period
233
216
431
726
7,003
14,547
24,601
21,983
20,219
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.59
$9.34
$8.19
$7.04
$10.69
$10.15
N/A
N/A
N/A
N/A
    End of period
$10.47
$9.59
$9.34
$8.19
$7.04
$10.69
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.16
$15.82
$12.85
$9.51
$15.57
$14.80
$13.79
$12.58
$11.10
N/A
    End of period
$17.39
$15.16
$15.82
$12.85
$9.51
$15.57
$14.80
$13.79
$12.58
N/A
  Accumulation units outstanding at the end of period
453
773
1,418
2,418
1,547
6,009
6,582
12,878
12,189
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.17
$10.24
$9.14
$7.41
$12.15
$11.83
$10.50
$10.28
$9.54
N/A
    End of period
$11.48
$10.17
$10.24
$9.14
$7.41
$12.15
$11.83
$10.50
$10.28
N/A
  Accumulation units outstanding at the end of period
679
2,100
2,945
5,434
9,161
24,995
37,167
23,893
24,891
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.96
$12.06
$10.69
$10.41
$17.75
$20.25
$18.90
$17.73
$16.09
N/A
    End of period
$13.57
$11.96
$12.06
$10.69
$10.41
$17.75
$20.25
$18.90
$17.73
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
4,266
5,317
8,619
9,218
8,466
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.32
$14.22
$11.50
$9.23
$14.49
$15.13
$13.15
$12.89
$11.22
N/A
    End of period
$15.10
$13.32
$14.22
$11.50
$9.23
$14.49
$15.13
$13.15
$12.89
N/A
  Accumulation units outstanding at the end of period
3,279
3,642
3,469
4,043
1,652
5,187
7,696
10,670
9,459
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.30
$6.46
$5.89
$3.67
$6.63
$5.91
$5.52
$5.51
N/A
N/A
    End of period
$6.86
$6.30
$6.46
$5.89
$3.67
$6.63
$5.91
$5.52
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
220
1,030
-
648
9,681
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.13
$12.11
$10.10
$9.00
$17.50
$14.96
$15.50
$11.41
N/A
N/A
    End of period
$9.75
$9.13
$12.11
$10.10
$9.00
$17.50
$14.96
$15.50
N/A
N/A
  Accumulation units outstanding at the end of period
-
100
111
1,029
1,681
2,738
2,340
-
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.22
$10.84
$9.61
$7.92
$14.14
$13.05
$11.88
$11.06
N/A
N/A
    End of period
$11.22
$10.22
$10.84
$9.61
$7.92
$14.14
$13.05
$11.88
N/A
N/A
  Accumulation units outstanding at the end of period
-
221
234
1,145
-
792
1,122
912
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.72
$13.05
$11.55
$8.47
$14.63
$14.06
$12.28
$11.03
$9.56
N/A
    End of period
$13.82
$11.72
$13.05
$11.55
$8.47
$14.63
$14.06
$12.28
$11.03
N/A
  Accumulation units outstanding at the end of period
-
44
44
712
11,529
14,570
14,139
1,504
1,160
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.54
$12.38
$11.75
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.37
$13.54
$12.38
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
984
3,086
3,239
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.10
$16.67
$15.83
$14.01
$14.26
$13.46
$13.29
$13.27
$12.98
N/A
    End of period
$18.09
$17.10
$16.67
$15.83
$14.01
$14.26
$13.46
$13.29
$13.27
N/A
  Accumulation units outstanding at the end of period
8,431
8,920
7,978
6,882
16,455
28,294
37,120
21,988
20,691
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.57
$14.22
$12.57
$8.78
$12.95
$13.38
$12.37
$12.43
N/A
N/A
    End of period
$16.65
$14.57
$14.22
$12.57
$8.78
$12.95
$13.38
$12.37
N/A
N/A
  Accumulation units outstanding at the end of period
2,819
3,029
1,237
3,281
9,989
13,465
16,658
4,455
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.30
$10.26
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.60
$9.30
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
180
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.17
$10.18
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.74
$9.17
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.08
$16.26
$14.15
$10.00
$19.35
$20.95
$18.94
$18.44
$17.17
$14.08
    End of period
$17.07
$15.08
$16.26
$14.15
$10.00
$19.35
$20.95
$18.94
$18.44
$17.17
  Accumulation units outstanding at the end of period
633
559
-
530
931
769
1,325
417
434
452
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.52
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$13.15
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
171
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.89
$9.89
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$12.02
$10.89
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
185
104
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.16
$10.70
$9.56
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$12.46
$11.16
$10.70
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
175
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.62
$13.54
$11.81
$9.21
$15.47
$14.48
$12.80
$12.05
$10.94
N/A
    End of period
$14.30
$12.62
$13.54
$11.81
$9.21
$15.47
$14.48
$12.80
$12.05
N/A
  Accumulation units outstanding at the end of period
-
41
44
-
2,634
4,079
6,299
11,148
9,573
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.56
$11.45
$10.77
$9.69
$11.48
$11.04
$10.45
$10.30
N/A
N/A
    End of period
$12.31
$11.56
$11.45
$10.77
$9.69
$11.48
$11.04
$10.45
N/A
N/A
  Accumulation units outstanding at the end of period
6,450
6,916
7,459
-
-
-
4,017
-
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.11
$13.83
$12.17
$9.71
$15.34
$14.42
$12.91
$12.28
$11.26
N/A
    End of period
$14.80
$13.11
$13.83
$12.17
$9.71
$15.34
$14.42
$12.91
$12.28
N/A
  Accumulation units outstanding at the end of period
3,673
3,658
3,720
3,835
18,748
32,393
52,937
60,352
56,425
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.81
$11.97
$10.99
$9.46
$12.27
$11.64
$10.78
$10.49
N/A
N/A
    End of period
$12.82
$11.81
$11.97
$10.99
$9.46
$12.27
$11.64
$10.78
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.38
$13.84
$12.49
$10.34
$14.57
$13.71
$12.48
$11.99
$11.18
$9.70
    End of period
$14.89
$13.38
$13.84
$12.49
$10.34
$14.57
$13.71
$12.48
$11.99
$11.18
  Accumulation units outstanding at the end of period
-
-
-
3,517
5,208
6,417
6,477
5,208
5,208
5,820
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.94
$26.82
$23.47
$16.71
$29.87
$27.72
$24.91
$23.99
$22.31
$17.46
    End of period
$30.17
$25.94
$26.82
$23.47
$16.71
$29.87
$27.72
$24.91
$23.99
$22.31
  Accumulation units outstanding at the end of period
1,460
1,526
783
1,535
864
2,150
2,801
2,824
2,841
2,181
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$42.02
$43.57
$34.81
$24.22
$41.70
$36.35
$34.78
$31.14
$26.96
$19.87
    End of period
$46.71
$42.02
$43.57
$34.81
$24.22
$41.70
$36.35
$34.78
$31.14
$26.96
  Accumulation units outstanding at the end of period
630
610
626
767
320
1,318
2,941
1,687
1,811
1,601
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.11
$10.18
$10.11
$9.59
$10.43
$10.16
N/A
N/A
N/A
N/A
    End of period
$10.13
$10.11
$10.18
$10.11
$9.59
$10.43
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
158
3,231
2,950
3,080
1,436
2,432
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.07
$13.63
$12.02
$8.96
$15.38
$15.58
$13.26
$12.76
$11.32
$8.91
    End of period
$15.26
$13.07
$13.63
$12.02
$8.96
$15.38
$15.58
$13.26
$12.76
$11.32
  Accumulation units outstanding at the end of period
3,161
3,192
1,470
3,474
3,668
6,323
8,237
8,302
6,768
5,619
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.72
$23.04
$20.89
$15.83
$27.36
$25.48
$24.89
$24.29
$22.23
N/A
    End of period
$24.60
$22.72
$23.04
$20.89
$15.83
$27.36
$25.48
$24.89
$24.29
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
58
53
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.75
$25.47
$23.48
$20.05
$25.84
$24.56
$22.08
$21.42
$19.74
$16.59
    End of period
$27.74
$25.75
$25.47
$23.48
$20.05
$25.84
$24.56
$22.08
$21.42
$19.74
  Accumulation units outstanding at the end of period
1,466
1,856
173
2,198
2,278
3,339
2,093
748
201
297
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.27
$11.51
$11.76
$12.00
$12.00
$11.71
$11.44
$11.38
$11.54
N/A
    End of period
$11.03
$11.27
$11.51
$11.76
$12.00
$12.00
$11.71
$11.44
$11.38
N/A
  Accumulation units outstanding at the end of period
2,850
2,639
317
2,092
21,448
20,704
3,908
2,202
390
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.06
$18.83
$16.93
$13.95
$21.38
$20.26
$17.12
$16.17
N/A
N/A
    End of period
$20.56
$18.06
$18.83
$16.93
$13.95
$21.38
$20.26
$17.12
N/A
N/A
  Accumulation units outstanding at the end of period
2,341
2,400
2,522
2,528
51
2,683
5,582
251
N/A
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.20%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.35
$9.49
$8.73
$7.52
$10.48
N/A
N/A
N/A
N/A
N/A
    End of period
$10.37
$9.35
$9.49
$8.73
$7.52
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
-
-
-
-
-
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.92
$10.94
$9.53
$6.49
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$9.78
$9.92
$10.94
$9.53
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.11
$10.85
$10.17
$8.49
$12.11
$11.46
$10.58
$9.82
N/A
N/A
    End of period
$11.18
$10.11
$10.85
$10.17
$8.49
$12.11
$11.46
$10.58
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,088
-
98
-
N/A
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$21.78
$23.31
$21.32
$15.77
$28.02
$23.75
$21.42
$21.49
N/A
N/A
    End of period
$24.93
$21.78
$23.31
$21.32
$15.77
$28.02
$23.75
$21.42
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.58
$15.03
$13.73
$10.49
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$16.21
$14.58
$15.03
$13.73
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.01
$25.12
$18.93
$14.29
$23.66
$21.58
$18.37
$18.32
N/A
N/A
    End of period
$26.74
$24.01
$25.12
$18.93
$14.29
$23.66
$21.58
$18.37
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
629
316
316
-
N/A
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
$7.14
$9.26
$7.93
$4.78
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$8.56
$7.14
$9.26
$7.93
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.94
$8.42
$7.37
$4.13
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$7.18
$5.94
$8.42
$7.37
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.19
$8.49
$7.86
$6.17
$9.88
N/A
N/A
N/A
N/A
N/A
    End of period
$9.29
$8.19
$8.49
$7.86
$6.17
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.64
$10.61
$9.63
$7.41
$10.78
$10.82
N/A
N/A
N/A
N/A
    End of period
$11.68
$10.64
$10.61
$9.63
$7.41
$10.78
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,085
176
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.60
$12.19
$9.83
$7.52
$11.49
$12.52
$10.87
N/A
N/A
N/A
    End of period
$13.35
$11.60
$12.19
$9.83
$7.52
$11.49
$12.52
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
590
590
590
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$21.04
$20.24
$19.23
$17.22
$18.56
$17.73
$17.31
$17.25
$16.49
N/A
    End of period
$22.18
$21.04
$20.24
$19.23
$17.22
$18.56
$17.73
$17.31
$17.25
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
3,041
296
296
-
-
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.53
$12.61
$10.37
$7.99
$12.78
$12.71
$11.23
N/A
N/A
N/A
    End of period
$13.31
$11.53
$12.61
$10.37
$7.99
$12.78
$12.71
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.96
$11.95
$10.43
$8.04
$12.79
$15.38
$11.53
N/A
N/A
N/A
    End of period
$13.76
$10.96
$11.95
$10.43
$8.04
$12.79
$15.38
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
2,115
1,885
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.49
$14.80
$13.48
$10.06
$17.40
$16.21
$13.52
$12.48
N/A
N/A
    End of period
$15.27
$13.49
$14.80
$13.48
$10.06
$17.40
$16.21
$13.52
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.62
$11.64
$10.13
$8.33
$13.67
$12.07
$11.44
$10.90
$10.13
N/A
    End of period
$11.69
$10.62
$11.64
$10.13
$8.33
$13.67
$12.07
$11.44
$10.90
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
376
377
179
180
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.94
$14.45
$11.70
$8.87
$15.05
$13.82
$12.33
$11.63
$11.13
N/A
    End of period
$16.05
$13.94
$14.45
$11.70
$8.87
$15.05
$13.82
$12.33
$11.63
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
3,399
-
-
173
173
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.08
$11.83
$11.24
$8.82
$16.25
$14.84
$11.49
$9.91
N/A
N/A
    End of period
$11.55
$10.08
$11.83
$11.24
$8.82
$16.25
$14.84
$11.49
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,530
716
716
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.10
$21.84
$17.77
$12.71
$23.38
N/A
N/A
N/A
N/A
N/A
    End of period
$22.86
$20.10
$21.84
$17.77
$12.71
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$18.11
$16.86
$16.05
$15.82
$15.18
$14.59
$14.45
$14.43
$14.20
N/A
    End of period
$18.36
$18.11
$16.86
$16.05
$15.82
$15.18
$14.59
$14.45
$14.43
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
3,706
997
997
-
-
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.00
$13.67
$11.46
$6.82
$13.96
$10.83
N/A
N/A
N/A
N/A
    End of period
$13.15
$11.00
$13.67
$11.46
$6.82
$13.96
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
72
843
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.82
$18.22
$15.13
$11.08
$18.55
$19.48
$17.38
$16.33
$13.38
N/A
    End of period
$17.72
$16.82
$18.22
$15.13
$11.08
$18.55
$19.48
$17.38
$16.33
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
5,954
399
401
2
306
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.82
$12.98
$10.80
$7.22
$11.39
$11.98
$10.92
$11.49
$9.64
$7.42
    End of period
$15.91
$13.82
$12.98
$10.80
$7.22
$11.39
$11.98
$10.92
$11.49
$9.64
  Accumulation units outstanding at the end of period
-
-
-
-
3,551
3,569
4,957
12,896
8,027
5,574
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.00
$12.41
$11.98
$11.58
$11.41
$10.97
$10.81
$10.85
$10.71
$10.63
    End of period
$13.18
$13.00
$12.41
$11.98
$11.58
$11.41
$10.97
$10.81
$10.85
$10.71
  Accumulation units outstanding at the end of period
-
-
-
-
1,203
37
170
1,410
1,347
1,116
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.82
$5.09
$4.25
$3.46
$5.85
$5.74
$4.31
$4.37
N/A
N/A
    End of period
$5.68
$4.82
$5.09
$4.25
$3.46
$5.85
$5.74
$4.31
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
1,581
-
-
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.93
$10.48
$8.73
$6.70
$9.97
$11.07
$9.97
N/A
N/A
N/A
    End of period
$13.20
$10.93
$10.48
$8.73
$6.70
$9.97
$11.07
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.97
$7.77
$6.37
$5.62
$10.65
$10.78
$8.51
$9.22
$9.16
$7.45
    End of period
$9.77
$8.97
$7.77
$6.37
$5.62
$10.65
$10.78
$8.51
$9.22
$9.16
  Accumulation units outstanding at the end of period
-
-
-
-
12,339
4,609
6,070
7,037
7,216
5,630
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.83
$6.60
$6.02
$5.12
$10.34
$11.74
N/A
N/A
N/A
N/A
    End of period
$7.45
$6.83
$6.60
$6.02
$5.12
$10.34
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
7,376
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.01
$7.05
$6.35
$5.47
$11.34
$14.02
$12.08
$11.64
N/A
N/A
    End of period
$7.41
$6.01
$7.05
$6.35
$5.47
$11.34
$14.02
$12.08
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
713
-
-
-
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.81
$13.16
$11.73
$9.15
$18.16
$16.71
$12.19
$11.31
$9.02
$6.93
    End of period
$14.19
$11.81
$13.16
$11.73
$9.15
$18.16
$16.71
$12.19
$11.31
$9.02
  Accumulation units outstanding at the end of period
-
-
-
-
10,929
5,532
5,093
5,989
8,512
4,673
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.67
$10.76
$10.59
$8.95
$11.91
$11.32
$10.89
$10.34
N/A
N/A
    End of period
$13.53
$11.67
$10.76
$10.59
$8.95
$11.91
$11.32
$10.89
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
560
-
969
973
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.37
$14.41
$13.79
$10.90
$19.53
$18.09
$14.72
$13.28
$11.36
$8.46
    End of period
$14.28
$12.37
$14.41
$13.79
$10.90
$19.53
$18.09
$14.72
$13.28
$11.36
  Accumulation units outstanding at the end of period
-
-
-
-
6,378
48
155
1,211
1,307
1,387
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.18
$10.63
$9.28
$7.64
$13.59
$13.70
$11.79
$10.89
N/A
N/A
    End of period
$11.76
$10.18
$10.63
$9.28
$7.64
$13.59
$13.70
$11.79
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
12,785
4,151
8,061
1,375
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.27
$9.37
$8.43
$6.26
$11.86
$10.68
N/A
N/A
N/A
N/A
    End of period
$9.24
$8.27
$9.37
$8.43
$6.26
$11.86
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,478
3,375
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.73
$10.75
$9.38
$7.15
$12.50
$10.73
$10.47
$10.81
N/A
N/A
    End of period
$12.56
$10.73
$10.75
$9.38
$7.15
$12.50
$10.73
$10.47
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
581
-
-
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$29.37
$29.07
$24.95
$21.24
$34.94
$26.40
$22.34
$16.70
N/A
N/A
    End of period
$29.98
$29.37
$29.07
$24.95
$21.24
$34.94
$26.40
$22.34
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,360
491
653
655
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$7.03
$8.50
$7.80
$6.65
$13.51
$13.15
$12.84
$9.56
$8.31
$7.14
    End of period
$8.23
$7.03
$8.50
$7.80
$6.65
$13.51
$13.15
$12.84
$9.56
$8.31
  Accumulation units outstanding at the end of period
-
-
-
-
4,306
3,228
5,464
7,111
8,147
5,640
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.56
$9.32
$8.17
$7.03
$10.68
$10.15
N/A
N/A
N/A
N/A
    End of period
$10.43
$9.56
$9.32
$8.17
$7.03
$10.68
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.08
$15.75
$12.80
$9.48
$15.52
$14.77
$13.76
$12.56
$11.09
$8.43
    End of period
$17.29
$15.08
$15.75
$12.80
$9.48
$15.52
$14.77
$13.76
$12.56
$11.09
  Accumulation units outstanding at the end of period
-
-
-
-
5,416
49
169
1,288
1,347
1,376
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.12
$10.19
$9.10
$7.39
$12.11
$11.80
$10.48
$10.27
$9.54
$7.63
    End of period
$11.42
$10.12
$10.19
$9.10
$7.39
$12.11
$11.80
$10.48
$10.27
$9.54
  Accumulation units outstanding at the end of period
-
-
-
-
1,474
625
769
2,115
2,131
2,084
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.89
$11.99
$10.63
$10.36
$17.67
$20.18
$18.84
$17.68
$16.05
$11.09
    End of period
$13.48
$11.89
$11.99
$10.63
$10.36
$17.67
$20.18
$18.84
$17.68
$16.05
  Accumulation units outstanding at the end of period
-
-
-
-
5,367
2,229
2,815
3,671
4,365
3,623
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.25
$14.16
$11.46
$9.20
$14.45
$15.09
$13.13
$12.87
$11.21
$7.85
    End of period
$15.02
$13.25
$14.16
$11.46
$9.20
$14.45
$15.09
$13.13
$12.87
$11.21
  Accumulation units outstanding at the end of period
-
-
-
-
2,007
54
181
1,277
1,348
1,485
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.26
$6.42
$5.85
$3.65
$6.60
$5.89
$5.51
$5.49
N/A
N/A
    End of period
$6.81
$6.26
$6.42
$5.85
$3.65
$6.60
$5.89
$5.51
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
18,592
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.09
$12.07
$10.08
$8.98
$17.47
$14.95
$15.49
$11.41
N/A
N/A
    End of period
$9.71
$9.09
$12.07
$10.08
$8.98
$17.47
$14.95
$15.49
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
2,806
2,640
4,516
1,290
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.19
$10.81
$9.58
$7.90
$14.12
$13.03
$11.88
$11.06
N/A
N/A
    End of period
$11.17
$10.19
$10.81
$9.58
$7.90
$14.12
$13.03
$11.88
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
2,923
-
-
-
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.66
$12.98
$11.50
$8.43
$14.58
$14.02
$12.25
$11.01
$9.54
N/A
    End of period
$13.74
$11.66
$12.98
$11.50
$8.43
$14.58
$14.02
$12.25
$11.01
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
2,893
607
695
6
-
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.51
$12.36
$11.73
$10.23
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.33
$13.51
$12.36
$11.73
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.98
$16.56
$15.74
$13.93
$14.19
$13.40
$13.24
$13.22
$12.94
$12.63
    End of period
$17.96
$16.98
$16.56
$15.74
$13.93
$14.19
$13.40
$13.24
$13.22
$12.94
  Accumulation units outstanding at the end of period
-
-
-
-
9,167
1,462
1,563
873
486
487
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.47
$14.13
$12.49
$8.73
$12.89
$13.32
$12.32
$12.39
N/A
N/A
    End of period
$16.53
$14.47
$14.13
$12.49
$8.73
$12.89
$13.32
$12.32
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
4,333
-
94
9
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.28
$10.25
$8.08
$5.61
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.57
$9.28
$10.25
$8.08
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.96
$16.14
$14.04
$9.93
$19.23
$20.83
$18.84
$18.36
N/A
N/A
    End of period
$16.92
$14.96
$16.14
$14.04
$9.93
$19.23
$20.83
$18.84
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
307
307
307
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.61
$10.24
$9.20
$6.63
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$12.06
$10.61
$10.24
$9.20
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.53
$13.45
$11.74
$9.16
$15.39
$14.41
$12.75
$12.01
N/A
$10.75
    End of period
$14.20
$12.53
$13.45
$11.74
$9.16
$15.39
$14.41
$12.75
N/A
$10.91
  Accumulation units outstanding at the end of period
-
-
-
-
23,531
21,393
30,938
39,792
N/A
-
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.52
$11.42
$10.74
$9.67
$11.46
$11.02
$10.45
$10.30
N/A
N/A
    End of period
$12.26
$11.52
$11.42
$10.74
$9.67
$11.46
$11.02
$10.45
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.02
$13.74
$12.09
$9.65
$15.27
$14.36
$12.86
$12.23
$11.23
$9.43
    End of period
$14.69
$13.02
$13.74
$12.09
$9.65
$15.27
$14.36
$12.86
$12.23
$11.23
  Accumulation units outstanding at the end of period
-
-
-
-
26,040
2,241
9,605
9,638
12,412
11,984
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.77
$11.93
$10.96
$9.44
$12.25
$11.63
$10.77
$10.48
N/A
N/A
    End of period
$12.77
$11.77
$11.93
$10.96
$9.44
$12.25
$11.63
$10.77
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,915
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.28
$13.75
$12.42
$10.29
$14.50
$13.65
$12.44
$11.94
$11.14
$9.67
    End of period
$14.78
$13.28
$13.75
$12.42
$10.29
$14.50
$13.65
$12.44
$11.94
$11.14
  Accumulation units outstanding at the end of period
-
-
-
-
11,489
16,694
14,141
14,230
8,829
8,857
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.73
$26.61
$23.30
$16.60
$29.69
$27.56
$24.78
$23.87
N/A
N/A
    End of period
$29.91
$25.73
$26.61
$23.30
$16.60
$29.69
$27.56
$24.78
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
4,210
1,738
504
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$41.67
$43.23
$34.56
$24.06
$41.44
$36.14
$34.59
$30.99
N/A
N/A
    End of period
$46.30
$41.67
$43.23
$34.56
$24.06
$41.44
$36.14
$34.59
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,663
652
434
-
N/A
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.08
$10.16
$10.09
$9.58
$10.42
$10.16
N/A
N/A
N/A
N/A
    End of period
$10.10
$10.08
$10.16
$10.09
$9.58
$10.42
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.99
$13.56
$11.96
$8.92
$15.32
$15.53
$13.22
$12.73
$11.30
N/A
    End of period
$15.16
$12.99
$13.56
$11.96
$8.92
$15.32
$15.53
$13.22
$12.73
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,423
-
79
5
-
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.53
$22.86
$20.74
$15.73
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$24.38
$22.53
$22.86
$20.74
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.54
$25.28
$23.31
$19.91
$25.67
$24.42
$21.96
$21.32
N/A
N/A
    End of period
$27.50
$25.54
$25.28
$23.31
$19.91
$25.67
$24.42
$21.96
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,788
-
46
-
N/A
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.18
$11.42
$11.68
$11.92
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.93
$11.18
$11.42
$11.68
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.97
$18.76
$16.86
$13.91
$21.33
$20.22
$17.09
$16.15
$14.39
N/A
    End of period
$20.45
$17.97
$18.76
$16.86
$13.91
$21.33
$20.22
$17.09
$16.15
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
8,945
4,591
1,151
-
-
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.25%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.19
$13.84
$12.52
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.33
$13.19
$13.84
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
11,916
11,916
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.89
$10.92
$9.51
$6.49
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$9.75
$9.89
$10.92
$9.51
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.04
$10.78
$10.12
$8.45
$12.05
$11.42
$10.54
$9.79
$9.15
N/A
    End of period
$11.10
$10.04
$10.78
$10.12
$8.45
$12.05
$11.42
$10.54
$9.79
N/A
  Accumulation units outstanding at the end of period
130
-
-
929
111
2,480
2,493
1,169
1,170
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$21.60
$23.13
$21.16
$15.66
$27.85
$23.61
$21.31
N/A
N/A
N/A
    End of period
$24.71
$21.60
$23.13
$21.16
$15.66
$27.85
$23.61
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.47
$14.92
$13.64
$10.43
$17.49
$17.79
$16.19
$16.02
$15.41
N/A
    End of period
$16.08
$14.47
$14.92
$13.64
$10.43
$17.49
$17.79
$16.19
$16.02
N/A
  Accumulation units outstanding at the end of period
210
-
-
393
194
617
1,218
1,210
1,184
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.81
$24.93
$18.80
$14.19
$23.51
$21.46
$18.27
$18.23
$15.69
N/A
    End of period
$26.50
$23.81
$24.93
$18.80
$14.19
$23.51
$21.46
$18.27
$18.23
N/A
  Accumulation units outstanding at the end of period
36
38
47
-
145
68
127
324
326
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.61
$10.58
$9.62
$7.40
$10.77
$10.82
N/A
N/A
N/A
N/A
    End of period
$11.64
$10.61
$10.58
$9.62
$7.40
$10.77
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
290
298
-
291
-
-
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.56
$12.16
$9.80
$7.50
$11.48
$12.51
$10.87
N/A
N/A
N/A
    End of period
$13.30
$11.56
$12.16
$9.80
$7.50
$11.48
$12.51
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
227
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.87
$20.09
$19.09
$17.10
$18.44
$17.63
$17.22
$17.16
$16.42
N/A
    End of period
$21.99
$20.87
$20.09
$19.09
$17.10
$18.44
$17.63
$17.22
$17.16
N/A
  Accumulation units outstanding at the end of period
228
-
-
-
1,856
2,199
3,726
1,558
6,295
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.50
$12.58
$10.34
$7.97
$12.76
$12.70
$11.22
N/A
N/A
N/A
    End of period
$13.26
$11.50
$12.58
$10.34
$7.97
$12.76
$12.70
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
251
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
$7.34
$8.39
$7.90
$6.47
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$8.58
$7.34
$8.39
$7.90
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.92
$11.92
$10.40
$8.03
$12.77
$15.37
$11.53
N/A
N/A
N/A
    End of period
$13.70
$10.92
$11.92
$10.40
$8.03
$12.77
$15.37
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
380
-
-
-
478
242
449
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.37
$14.69
$13.38
$9.99
$17.29
$16.11
$13.44
$12.42
$10.92
N/A
    End of period
$15.14
$13.37
$14.69
$13.38
$9.99
$17.29
$16.11
$13.44
$12.42
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,215
1,279
3,262
19,437
19,437
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.56
$11.58
$10.08
$8.30
$13.62
$12.03
$11.41
$10.88
$10.12
N/A
    End of period
$11.62
$10.56
$11.58
$10.08
$8.30
$13.62
$12.03
$11.41
$10.88
N/A
  Accumulation units outstanding at the end of period
269
155
174
-
313
337
362
371
386
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.86
$14.37
$11.64
$8.83
$14.99
$13.77
$12.30
$11.60
$11.10
N/A
    End of period
$15.94
$13.86
$14.37
$11.64
$8.83
$14.99
$13.77
$12.30
$11.60
N/A
  Accumulation units outstanding at the end of period
93
-
-
-
98
93
590
4,724
609
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.01
$11.75
$11.17
$8.78
$16.17
$14.77
$11.45
$9.87
$8.24
N/A
    End of period
$11.47
$10.01
$11.75
$11.17
$8.78
$16.17
$14.77
$11.45
$9.87
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
716
478
6,485
17,122
24,436
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.94
$21.67
$17.64
$12.62
$23.24
$22.02
$20.09
$19.36
$16.78
N/A
    End of period
$22.66
$19.94
$21.67
$17.64
$12.62
$23.24
$22.02
$20.09
$19.36
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
204
170
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$18.04
$16.80
$16.01
$15.79
$15.16
$14.57
$14.44
$14.42
$14.21
N/A
    End of period
$18.28
$18.04
$16.80
$16.01
$15.79
$15.16
$14.57
$14.44
$14.42
N/A
  Accumulation units outstanding at the end of period
272
-
-
-
274
213
945
795
833
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.97
$13.64
$11.44
$6.81
$13.95
$10.83
N/A
N/A
N/A
N/A
    End of period
$13.11
$10.97
$13.64
$11.44
$6.81
$13.95
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
110
123
-
106
247
-
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.70
$18.11
$15.05
$11.02
$18.46
$19.39
$17.31
$16.27
$13.34
N/A
    End of period
$17.59
$16.70
$18.11
$15.05
$11.02
$18.46
$19.39
$17.31
$16.27
N/A
  Accumulation units outstanding at the end of period
370
-
-
-
787
821
3,502
6,665
6,293
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.74
$12.90
$10.74
$7.18
$11.34
$11.94
$10.88
$11.46
$9.62
N/A
    End of period
$15.81
$13.74
$12.90
$10.74
$7.18
$11.34
$11.94
$10.88
$11.46
N/A
  Accumulation units outstanding at the end of period
2,120
2,127
1,692
2,678
6,885
11,862
19,761
22,099
23,922
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.94
$12.35
$11.93
$11.54
$11.38
$10.94
$10.79
$10.84
$10.70
N/A
    End of period
$13.11
$12.94
$12.35
$11.93
$11.54
$11.38
$10.94
$10.79
$10.84
N/A
  Accumulation units outstanding at the end of period
1,127
1,127
-
1,125
1,199
3,282
14,131
26,012
24,361
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.80
$5.07
$4.23
$3.44
$5.84
$5.72
$4.30
N/A
N/A
N/A
    End of period
$5.64
$4.80
$5.07
$4.23
$3.44
$5.84
$5.72
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.86
$10.42
$8.68
$6.67
$9.94
$11.03
$9.94
N/A
N/A
N/A
    End of period
$13.11
$10.86
$10.42
$8.68
$6.67
$9.94
$11.03
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.92
$7.73
$6.34
$5.60
$10.61
$10.74
$8.48
$9.19
$9.14
N/A
    End of period
$9.70
$8.92
$7.73
$6.34
$5.60
$10.61
$10.74
$8.48
$9.19
N/A
  Accumulation units outstanding at the end of period
2,967
3,031
2,281
3,635
8,053
22,530
33,704
37,222
38,313
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.81
$6.59
$6.01
$5.11
$10.33
$11.74
N/A
N/A
N/A
N/A
    End of period
$7.42
$6.81
$6.59
$6.01
$5.11
$10.33
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.97
$7.01
$6.32
$5.45
$11.28
$13.97
$12.04
N/A
N/A
N/A
    End of period
$7.36
$5.97
$7.01
$6.32
$5.45
$11.28
$13.97
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.73
$13.08
$11.66
$9.10
$18.08
$16.65
$12.15
$11.28
$9.00
N/A
    End of period
$14.10
$11.73
$13.08
$11.66
$9.10
$18.08
$16.65
$12.15
$11.28
N/A
  Accumulation units outstanding at the end of period
2,269
1,833
1,360
2,248
6,719
8,755
18,457
22,478
24,599
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.60
$10.70
$10.53
$8.90
$11.86
$11.28
$10.85
$10.31
N/A
N/A
    End of period
$13.44
$11.60
$10.70
$10.53
$8.90
$11.86
$11.28
$10.85
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
9,942
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.31
$14.34
$13.74
$10.87
$19.47
$18.04
$14.69
$13.26
$11.35
N/A
    End of period
$14.20
$12.31
$14.34
$13.74
$10.87
$19.47
$18.04
$14.69
$13.26
N/A
  Accumulation units outstanding at the end of period
1,490
1,130
109
1,020
1,806
3,782
7,204
8,783
29,517
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.15
$10.60
$9.26
$7.63
$13.57
$13.69
$11.78
$10.89
N/A
N/A
    End of period
$11.71
$10.15
$10.60
$9.26
$7.63
$13.57
$13.69
$11.78
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
1,324
11,307
13,255
14,890
-
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.24
$9.35
$8.41
$6.25
$11.85
$10.67
N/A
N/A
N/A
N/A
    End of period
$9.21
$8.24
$9.35
$8.41
$6.25
$11.85
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.69
$10.72
$9.36
$7.13
$12.48
$10.72
$10.46
$10.81
N/A
N/A
    End of period
$12.51
$10.69
$10.72
$9.36
$7.13
$12.48
$10.72
$10.46
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
277
282
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$29.18
$28.89
$24.81
$21.13
$34.78
$26.30
$22.26
$16.65
N/A
N/A
    End of period
$29.76
$29.18
$28.89
$24.81
$21.13
$34.78
$26.30
$22.26
N/A
N/A
  Accumulation units outstanding at the end of period
85
-
-
-
54
50
51
14,089
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.99
$8.45
$7.76
$6.63
$13.46
$13.11
$12.81
$9.54
$8.30
N/A
    End of period
$8.18
$6.99
$8.45
$7.76
$6.63
$13.46
$13.11
$12.81
$9.54
N/A
  Accumulation units outstanding at the end of period
2,638
2,516
1,674
2,856
7,294
10,458
17,261
18,125
21,576
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.54
$9.30
$8.16
$7.02
$10.67
$10.15
N/A
N/A
N/A
N/A
    End of period
$10.40
$9.54
$9.30
$8.16
$7.02
$10.67
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.01
$15.68
$12.75
$9.44
$15.48
$14.73
$13.74
$12.54
$11.08
N/A
    End of period
$17.20
$15.01
$15.68
$12.75
$9.44
$15.48
$14.73
$13.74
$12.54
N/A
  Accumulation units outstanding at the end of period
1,043
1,043
-
1,041
1,137
3,210
14,173
24,140
24,159
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.06
$10.14
$9.07
$7.36
$12.07
$11.77
$10.46
$10.25
$9.53
N/A
    End of period
$11.35
$10.06
$10.14
$9.07
$7.36
$12.07
$11.77
$10.46
$10.25
N/A
  Accumulation units outstanding at the end of period
1,393
1,415
197
1,240
1,566
10,069
23,364
36,173
62,413
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.81
$11.92
$10.58
$10.31
$17.60
$20.10
$18.78
$17.63
$16.02
N/A
    End of period
$13.39
$11.81
$11.92
$10.58
$10.31
$17.60
$20.10
$18.78
$17.63
N/A
  Accumulation units outstanding at the end of period
1,731
1,740
1,213
1,963
5,216
7,935
12,186
18,062
15,797
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.19
$14.10
$11.41
$9.16
$14.40
$15.05
$13.10
$12.86
$11.20
N/A
    End of period
$14.94
$13.19
$14.10
$11.41
$9.16
$14.40
$15.05
$13.10
$12.86
N/A
  Accumulation units outstanding at the end of period
1,715
1,127
108
1,029
1,943
3,932
23,530
43,217
28,540
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.22
$6.38
$5.82
$3.63
$6.57
$5.87
$5.49
N/A
N/A
N/A
    End of period
$6.76
$6.22
$6.38
$5.82
$3.63
$6.57
$5.87
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.06
$12.03
$10.05
$8.96
$17.44
$14.93
$15.48
$11.41
N/A
N/A
    End of period
$9.67
$9.06
$12.03
$10.05
$8.96
$17.44
$14.93
$15.48
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
2,213
2,287
3,341
780
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.15
$10.77
$9.56
$7.88
$14.09
$13.02
$11.87
$11.06
N/A
N/A
    End of period
$11.13
$10.15
$10.77
$9.56
$7.88
$14.09
$13.02
$11.87
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.63
$12.96
$11.49
$8.43
$14.57
$14.02
$12.26
$11.02
$9.56
N/A
    End of period
$13.70
$11.63
$12.96
$11.49
$8.43
$14.57
$14.02
$12.26
$11.02
N/A
  Accumulation units outstanding at the end of period
366
-
-
-
471
486
1,598
1,691
1,786
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.47
$12.34
$11.71
$10.22
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.28
$13.47
$12.34
$11.71
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.91
$16.50
$15.69
$13.90
$14.16
$13.38
$13.22
$13.22
$12.94
N/A
    End of period
$17.87
$16.91
$16.50
$15.69
$13.90
$14.16
$13.38
$13.22
$13.22
N/A
  Accumulation units outstanding at the end of period
4,238
4,122
3,786
4,612
2,897
8,912
13,837
17,857
18,945
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.37
$14.04
$12.42
$8.68
$12.82
$13.26
$12.27
$12.34
N/A
N/A
    End of period
$16.41
$14.37
$14.04
$12.42
$8.68
$12.82
$13.26
$12.27
N/A
N/A
  Accumulation units outstanding at the end of period
819
773
160
647
1,035
3,662
5,485
4,702
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.86
$16.04
$13.96
$9.88
$19.14
$20.74
$18.77
$18.30
$17.05
N/A
    End of period
$16.80
$14.86
$16.04
$13.96
$9.88
$19.14
$20.74
$18.77
$18.30
N/A
  Accumulation units outstanding at the end of period
194
126
138
-
274
229
262
268
273
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.44
$13.37
$11.68
$9.11
$15.32
$14.35
$12.70
$11.97
$10.87
N/A
    End of period
$14.09
$12.44
$13.37
$11.68
$9.11
$15.32
$14.35
$12.70
$11.97
N/A
  Accumulation units outstanding at the end of period
544
-
-
-
399
317
295
-
95,786
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.48
$11.38
$10.71
$9.65
$11.44
$11.01
$10.44
$10.29
N/A
N/A
    End of period
$12.21
$11.48
$11.38
$10.71
$9.65
$11.44
$11.01
$10.44
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
2,188
-
-
-
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.93
$13.65
$12.02
$9.60
$15.19
$14.30
$12.81
$12.19
$11.19
N/A
    End of period
$14.58
$12.93
$13.65
$12.02
$9.60
$15.19
$14.30
$12.81
$12.19
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,772
10,692
12,350
26,257
26,906
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.73
$11.89
$10.93
$9.42
$12.24
$11.62
$10.76
$10.48
N/A
N/A
    End of period
$12.72
$11.73
$11.89
$10.93
$9.42
$12.24
$11.62
$10.76
N/A
N/A
  Accumulation units outstanding at the end of period
5,759
6,427
-
-
8,760
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.19
$13.67
$12.35
$10.23
$14.43
$13.59
$12.39
$11.90
$11.11
N/A
    End of period
$14.67
$13.19
$13.67
$12.35
$10.23
$14.43
$13.59
$12.39
$11.90
N/A
  Accumulation units outstanding at the end of period
76
82
90
-
1,602
14,234
24,604
24,804
25,737
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.52
$26.41
$23.13
$16.49
$29.50
$27.41
$24.65
$23.76
$22.12
N/A
    End of period
$29.65
$25.52
$26.41
$23.13
$16.49
$29.50
$27.41
$24.65
$23.76
N/A
  Accumulation units outstanding at the end of period
703
420
75
680
792
1,200
1,214
1,132
7,728
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$41.36
$42.92
$34.33
$23.91
$41.21
$35.96
$34.43
$30.87
$26.74
N/A
    End of period
$45.93
$41.36
$42.92
$34.33
$23.91
$41.21
$35.96
$34.43
$30.87
N/A
  Accumulation units outstanding at the end of period
390
218
-
533
327
586
1,046
941
6,440
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.05
$10.14
$10.07
$9.57
$10.41
$10.16
N/A
N/A
N/A
N/A
    End of period
$10.06
$10.05
$10.14
$10.07
$9.57
$10.41
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.91
$13.48
$11.90
$8.88
$15.25
$15.47
$13.18
$12.70
$11.27
N/A
    End of period
$15.06
$12.91
$13.48
$11.90
$8.88
$15.25
$15.47
$13.18
$12.70
N/A
  Accumulation units outstanding at the end of period
1,021
350
-
334
1,447
1,410
2,104
1,581
1,571
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.35
$22.68
$20.59
$15.62
$27.02
$25.19
$24.63
$24.06
N/A
N/A
    End of period
$24.17
$22.35
$22.68
$20.59
$15.62
$27.02
$25.19
$24.63
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
452
4,238
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.32
$25.08
$23.14
$19.77
$25.51
$24.28
$21.84
$21.22
$19.57
N/A
    End of period
$27.26
$25.32
$25.08
$23.14
$19.77
$25.51
$24.28
$21.84
$21.22
N/A
  Accumulation units outstanding at the end of period
72
-
-
-
432
1,566
1,818
2,270
2,398
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.08
$11.33
$11.59
$11.84
$11.85
$11.57
$11.32
N/A
N/A
N/A
    End of period
$10.84
$11.08
$11.33
$11.59
$11.84
$11.85
$11.57
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
2,362
8,533
60,634
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.89
$18.68
$16.80
$13.86
$21.27
$20.17
$17.06
$16.13
$14.38
N/A
    End of period
$20.35
$17.89
$18.68
$16.80
$13.86
$21.27
$20.17
$17.06
$16.13
N/A
  Accumulation units outstanding at the end of period
632
107
118
-
1,355
1,580
1,264
1,148
1,224
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.30%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.99
$10.74
$10.08
$8.42
$12.01
$11.39
$10.52
$9.77
$9.14
$8.22
    End of period
$11.04
$9.99
$10.74
$10.08
$8.42
$12.01
$11.39
$10.52
$9.77
$9.14
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
8,368
26,624
24,833
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$21.42
$22.95
$21.01
$15.55
$27.67
$23.47
$21.20
$21.28
N/A
N/A
    End of period
$24.49
$21.42
$22.95
$21.01
$15.55
$27.67
$23.47
$21.20
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
74
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.36
$14.81
$13.55
$10.36
$17.39
$17.70
$16.12
$15.95
$15.35
$12.61
    End of period
$15.95
$14.36
$14.81
$13.55
$10.36
$17.39
$17.70
$16.12
$15.95
$15.35
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,195
1,771
11,445
5,343
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.65
$24.77
$18.68
$14.11
$23.40
$21.36
$18.20
$18.16
$15.65
$11.44
    End of period
$26.30
$23.65
$24.77
$18.68
$14.11
$23.40
$21.36
$18.20
$18.16
$15.65
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
209
18,301
11,873
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.58
$10.56
$9.60
$7.39
$10.76
$10.81
N/A
N/A
N/A
N/A
    End of period
$11.60
$10.58
$10.56
$9.60
$7.39
$10.76
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.52
$12.12
$9.78
$7.49
$11.46
$12.50
$10.86
N/A
N/A
N/A
    End of period
$13.25
$11.52
$12.12
$9.78
$7.49
$11.46
$12.50
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.69
$19.93
$18.95
$16.98
$18.33
$17.53
$17.13
$17.08
$16.35
$14.74
    End of period
$21.79
$20.69
$19.93
$18.95
$16.98
$18.33
$17.53
$17.13
$17.08
$16.35
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
235
3,684
17,083
14,859
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.46
$12.54
$10.32
$7.96
$12.74
$12.69
$11.22
N/A
N/A
N/A
    End of period
$13.21
$11.46
$12.54
$10.32
$7.96
$12.74
$12.69
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.89
$11.88
$10.38
$8.01
$12.75
$15.36
$11.52
N/A
N/A
N/A
    End of period
$13.65
$10.89
$11.88
$10.38
$8.01
$12.75
$15.36
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
609
846
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.27
$14.58
$13.28
$9.92
$17.19
$16.02
$13.37
$12.36
$10.87
$8.66
    End of period
$15.01
$13.27
$14.58
$13.28
$9.92
$17.19
$16.02
$13.37
$12.36
$10.87
  Accumulation units outstanding at the end of period
-
-
-
-
-
291
296
2,961
11,203
11,473
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.52
$11.53
$10.05
$8.27
$13.58
$12.01
$11.39
$10.87
$10.11
$7.96
    End of period
$11.56
$10.52
$11.53
$10.05
$8.27
$13.58
$12.01
$11.39
$10.87
$10.11
  Accumulation units outstanding at the end of period
-
-
-
-
-
595
1,645
5,661
24,303
9,807
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.80
$14.32
$11.61
$8.81
$14.96
$13.75
$12.28
$11.59
$11.10
$8.21
    End of period
$15.87
$13.80
$14.32
$11.61
$8.81
$14.96
$13.75
$12.28
$11.59
$11.10
  Accumulation units outstanding at the end of period
-
-
-
-
-
332
1,323
2,926
18,273
26,151
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.94
$11.67
$11.10
$8.73
$16.09
$14.71
$11.40
$9.84
$8.22
N/A
    End of period
$11.38
$9.94
$11.67
$11.10
$8.73
$16.09
$14.71
$11.40
$9.84
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,066
5,554
77,330
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.77
$21.50
$17.51
$12.54
$23.09
$21.89
$19.99
$19.26
$16.71
$12.60
    End of period
$22.46
$19.77
$21.50
$17.51
$12.54
$23.09
$21.89
$19.99
$19.26
$16.71
  Accumulation units outstanding at the end of period
-
-
-
-
-
206
212
827
1,945
2,787
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$17.81
$16.59
$15.82
$15.61
$14.99
$14.42
$14.29
$14.29
$14.08
$14.24
    End of period
$18.04
$17.81
$16.59
$15.82
$15.61
$14.99
$14.42
$14.29
$14.29
$14.08
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,254
11,351
34,701
42,073
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.94
$13.61
$11.42
$6.81
$13.94
$10.82
N/A
N/A
N/A
N/A
    End of period
$13.06
$10.94
$13.61
$11.42
$6.81
$13.94
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.58
$17.99
$14.96
$10.96
$18.37
$19.31
$17.24
$16.21
$13.30
$10.56
    End of period
$17.46
$16.58
$17.99
$14.96
$10.96
$18.37
$19.31
$17.24
$16.21
$13.30
  Accumulation units outstanding at the end of period
-
-
-
-
-
245
1,015
6,207
29,822
21,352
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.65
$12.83
$10.69
$7.15
$11.29
$11.90
$10.84
$11.43
$9.60
$7.39
    End of period
$15.70
$13.65
$12.83
$10.69
$7.15
$11.29
$11.90
$10.84
$11.43
$9.60
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
24,161
55,561
154,030
126,029
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.88
$12.30
$11.88
$11.50
$11.35
$10.91
$10.77
$10.82
$10.68
$10.62
    End of period
$13.04
$12.88
$12.30
$11.88
$11.50
$11.35
$10.91
$10.77
$10.82
$10.68
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,681
34,230
61,232
43,245
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.77
$5.04
$4.21
$3.43
$5.81
$5.70
$4.29
$4.35
N/A
N/A
    End of period
$5.61
$4.77
$5.04
$4.21
$3.43
$5.81
$5.70
$4.29
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.78
$10.35
$8.63
$6.63
$9.88
$10.97
$9.91
$10.39
N/A
N/A
    End of period
$13.01
$10.78
$10.35
$8.63
$6.63
$9.88
$10.97
$9.91
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
222
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.86
$7.69
$6.31
$5.57
$10.56
$10.70
$8.45
$9.17
$9.12
$7.42
    End of period
$9.63
$8.86
$7.69
$6.31
$5.57
$10.56
$10.70
$8.45
$9.17
$9.12
  Accumulation units outstanding at the end of period
-
-
-
-
4,291
4,291
32,425
74,399
161,236
133,795
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.79
$6.57
$6.00
$5.10
$10.32
$11.73
N/A
N/A
N/A
N/A
    End of period
$7.40
$6.79
$6.57
$6.00
$5.10
$10.32
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
12,005
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.93
$6.97
$6.28
$5.42
$11.24
$13.92
$12.00
$11.57
N/A
N/A
    End of period
$7.31
$5.93
$6.97
$6.28
$5.42
$11.24
$13.92
$12.00
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
188
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.66
$13.01
$11.60
$9.06
$18.01
$16.58
$12.11
$11.25
$8.98
$6.90
    End of period
$14.00
$11.66
$13.01
$11.60
$9.06
$18.01
$16.58
$12.11
$11.25
$8.98
  Accumulation units outstanding at the end of period
-
-
-
-
4,234
4,234
27,904
61,523
157,148
113,570
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.53
$10.64
$10.48
$8.86
$11.81
$11.23
$10.82
$10.29
N/A
N/A
    End of period
$13.35
$11.53
$10.64
$10.48
$8.86
$11.81
$11.23
$10.82
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
193
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.25
$14.28
$13.68
$10.83
$19.41
$18.00
$14.66
$13.24
$11.34
$8.45
    End of period
$14.12
$12.25
$14.28
$13.68
$10.83
$19.41
$18.00
$14.66
$13.24
$11.34
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,634
8,139
37,319
19,170
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.11
$10.56
$9.23
$7.61
$13.55
$13.67
$11.77
$10.89
N/A
N/A
    End of period
$11.66
$10.11
$10.56
$9.23
$7.61
$13.55
$13.67
$11.77
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
9,119
16,317
16,051
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.22
$9.33
$8.40
$6.24
$11.84
$10.67
N/A
N/A
N/A
N/A
    End of period
$9.18
$8.22
$9.33
$8.40
$6.24
$11.84
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
11,200
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.65
$10.69
$9.33
$7.12
$12.46
$10.71
$10.46
N/A
N/A
N/A
    End of period
$12.46
$10.65
$10.69
$9.33
$7.12
$12.46
$10.71
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$29.00
$28.74
$24.69
$21.04
$34.64
$26.21
$22.20
$16.61
N/A
N/A
    End of period
$29.57
$29.00
$28.74
$24.69
$21.04
$34.64
$26.21
$22.20
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,177
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.94
$8.40
$7.71
$6.59
$13.39
$13.05
$12.76
$9.51
$8.27
$7.12
    End of period
$8.12
$6.94
$8.40
$7.71
$6.59
$13.39
$13.05
$12.76
$9.51
$8.27
  Accumulation units outstanding at the end of period
-
-
-
-
4,585
4,585
32,370
73,964
167,694
128,270
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.93
$15.61
$12.70
$9.41
$15.43
$14.70
$13.71
$12.53
$11.07
$8.42
    End of period
$17.11
$14.93
$15.61
$12.70
$9.41
$15.43
$14.70
$13.71
$12.53
$11.07
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
5,917
58,301
33,886
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.01
$10.10
$9.03
$7.34
$12.04
$11.74
$10.44
$10.24
$9.52
$7.62
    End of period
$11.29
$10.01
$10.10
$9.03
$7.34
$12.04
$11.74
$10.44
$10.24
$9.52
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
162
30,744
244,077
206,962
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.08
$11.17
$9.47
$6.00
$8.79
N/A
N/A
N/A
N/A
N/A
    End of period
$11.21
$10.08
$11.17
$9.47
$6.00
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.74
$11.85
$10.52
$10.27
$17.52
$20.03
$18.72
$17.58
$15.98
$11.05
    End of period
$13.30
$11.74
$11.85
$10.52
$10.27
$17.52
$20.03
$18.72
$17.58
$15.98
  Accumulation units outstanding at the end of period
-
-
-
-
2,488
2,488
16,253
35,207
85,658
71,972
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.12
$14.03
$11.37
$9.13
$14.36
$15.01
$13.08
$12.84
$11.19
$7.85
    End of period
$14.86
$13.12
$14.03
$11.37
$9.13
$14.36
$15.01
$13.08
$12.84
$11.19
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
5,839
43,258
25,638
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.18
$6.35
$5.79
$3.62
$6.54
$5.85
$5.47
$5.46
N/A
N/A
    End of period
$6.72
$6.18
$6.35
$5.79
$3.62
$6.54
$5.85
$5.47
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
750
836
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.03
$11.99
$10.02
$8.94
$17.41
$14.91
$15.47
$11.41
N/A
N/A
    End of period
$9.63
$9.03
$11.99
$10.02
$8.94
$17.41
$14.91
$15.47
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
4,268
11,907
10,765
7,802
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.11
$10.74
$9.53
$7.87
$14.07
$13.00
$11.86
$11.06
N/A
N/A
    End of period
$11.08
$10.11
$10.74
$9.53
$7.87
$14.07
$13.00
$11.86
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,310
2,247
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.53
$12.86
$11.40
$8.37
$14.48
$13.94
$12.19
$10.97
$9.52
$6.93
    End of period
$13.58
$11.53
$12.86
$11.40
$8.37
$14.48
$13.94
$12.19
$10.97
$9.52
  Accumulation units outstanding at the end of period
-
-
-
-
-
338
2,939
8,669
20,842
42,648
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.75
$16.35
$15.55
$13.78
$14.05
$13.28
$13.13
$13.13
$12.87
$12.57
    End of period
$17.69
$16.75
$16.35
$15.55
$13.78
$14.05
$13.28
$13.13
$13.13
$12.87
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,803
26,291
75,885
74,613
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.27
$13.95
$12.35
$8.64
$12.76
$13.21
$12.23
$12.30
N/A
N/A
    End of period
$16.28
$14.27
$13.95
$12.35
$8.64
$12.76
$13.21
$12.23
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
13,457
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.71
$15.89
$13.84
$9.80
$18.99
$20.59
$18.64
$18.18
$16.95
$13.92
    End of period
$16.62
$14.71
$15.89
$13.84
$9.80
$18.99
$20.59
$18.64
$18.18
$16.95
  Accumulation units outstanding at the end of period
-
-
-
-
-
352
354
2,780
8,703
8,919
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.36
$13.28
$11.61
$9.06
$15.24
$14.29
$12.65
$11.93
$10.84
$8.75
    End of period
$13.99
$12.36
$13.28
$11.61
$9.06
$15.24
$14.29
$12.65
$11.93
$10.84
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,854
34,656
119,234
28,017
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.44
$11.35
$10.68
$9.63
$11.42
$11.00
$10.43
$10.29
N/A
N/A
    End of period
$12.16
$11.44
$11.35
$10.68
$9.63
$11.42
$11.00
$10.43
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
972
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.84
$13.56
$11.95
$9.55
$15.12
$14.23
$12.76
$12.15
$11.16
$9.38
    End of period
$14.47
$12.84
$13.56
$11.95
$9.55
$15.12
$14.23
$12.76
$12.15
$11.16
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
341
142,994
322,352
272,102
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.68
$11.86
$10.90
$9.40
$12.22
$11.60
$10.76
$10.48
N/A
N/A
    End of period
$12.66
$11.68
$11.86
$10.90
$9.40
$12.22
$11.60
$10.76
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.10
$13.58
$12.28
$10.18
$14.36
$13.53
$12.34
$11.86
$11.08
$9.63
    End of period
$14.56
$13.10
$13.58
$12.28
$10.18
$14.36
$13.53
$12.34
$11.86
$11.08
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
7,188
45,676
139,920
132,112
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.30
$26.20
$22.96
$16.37
$29.31
$27.24
$24.52
$23.65
$22.02
$17.26
    End of period
$29.38
$25.30
$26.20
$22.96
$16.37
$29.31
$27.24
$24.52
$23.65
$22.02
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
457
3,816
11,850
11,211
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$40.99
$42.56
$34.06
$23.73
$40.92
$35.72
$34.23
$30.70
$26.61
$19.65
    End of period
$45.49
$40.99
$42.56
$34.06
$23.73
$40.92
$35.72
$34.23
$30.70
$26.61
  Accumulation units outstanding at the end of period
-
-
-
-
-
124
517
5,311
21,426
18,966
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.02
$10.12
$10.06
$9.56
$10.40
$10.15
N/A
N/A
N/A
N/A
    End of period
$10.03
$10.02
$10.12
$10.06
$9.56
$10.40
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.84
$13.42
$11.85
$8.84
$15.20
$15.42
$13.15
$12.68
$11.26
$8.87
    End of period
$14.97
$12.84
$13.42
$11.85
$8.84
$15.20
$15.42
$13.15
$12.68
$11.26
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
335
11,260
45,532
36,040
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.16
$22.50
$20.44
$15.51
$26.85
$25.04
$24.49
$23.94
$21.94
$16.57
    End of period
$23.95
$22.16
$22.50
$20.44
$15.51
$26.85
$25.04
$24.49
$23.94
$21.94
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
169
720
5,077
4,118
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.11
$24.88
$22.97
$19.64
$25.35
$24.14
$21.73
$21.12
$19.49
$16.40
    End of period
$27.02
$25.11
$24.88
$22.97
$19.64
$25.35
$24.14
$21.73
$21.12
$19.49
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
117
16,697
38,242
23,864
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.99
$11.25
$11.51
$11.76
$11.77
$11.50
$11.26
$11.22
$11.39
$11.60
    End of period
$10.74
$10.99
$11.25
$11.51
$11.76
$11.77
$11.50
$11.26
$11.22
$11.39
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
45,212
63,141
49,543
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.81
$18.60
$16.74
$13.82
$21.21
$20.13
$17.03
$16.12
$14.37
N/A
    End of period
$20.25
$17.81
$18.60
$16.74
$13.82
$21.21
$20.13
$17.03
$16.12
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
7,309
19,533
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.35%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.84
$10.88
$9.48
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$9.69
$9.84
$10.88
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.93
$10.68
$10.03
$8.38
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.97
$9.93
$10.68
$10.03
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.52
$19.77
$18.81
$16.87
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$21.60
$20.52
$19.77
$18.81
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.20
$13.11
$11.56
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.31
$12.20
$13.11
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.85
$11.85
$10.35
$8.00
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$13.60
$10.85
$11.85
$10.35
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
995
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.15
$14.46
$13.18
$9.85
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.87
$13.15
$14.46
$13.18
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.73
$14.25
$11.56
$8.78
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$15.78
$13.73
$14.25
$11.56
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.03
$11.10
$10.35
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.49
$10.03
$11.10
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.61
$21.33
$17.39
$12.45
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$22.26
$19.61
$21.33
$17.39
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.91
$13.58
$11.40
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$13.02
$10.91
$13.58
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.47
$17.88
$14.87
$10.90
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$17.34
$16.47
$17.88
$14.87
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.57
$12.76
$10.63
$7.12
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$15.60
$13.57
$12.76
$10.63
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.81
$12.24
$11.84
$11.46
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$12.97
$12.81
$12.24
$11.84
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
684
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.81
$7.64
$6.28
$5.54
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$9.57
$8.81
$7.64
$6.28
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.77
$6.55
$5.99
$5.10
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$7.37
$6.77
$6.55
$5.99
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.59
$12.93
$11.54
$9.02
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$13.91
$11.59
$12.93
$11.54
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.22
$10.17
$9.82
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$9.79
$10.22
$10.17
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.18
$14.22
$13.63
$10.79
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.05
$12.18
$14.22
$13.63
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
462
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.08
$10.53
$9.21
$7.59
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.62
$10.08
$10.53
$9.21
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.61
$10.65
$9.31
$7.10
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$12.40
$10.61
$10.65
$9.31
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
204
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.90
$8.35
$7.67
$6.56
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$8.06
$6.90
$8.35
$7.67
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.47
$9.24
$8.12
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.32
$9.47
$9.24
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.86
$15.54
$12.64
$9.38
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$17.01
$14.86
$15.54
$12.64
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.97
$10.05
$8.99
$7.31
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.23
$9.97
$10.05
$8.99
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.05
$11.15
$9.46
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.18
$10.05
$11.15
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.67
$11.78
$10.47
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$13.21
$11.67
$11.78
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.06
$13.97
$11.32
$9.10
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.78
$13.06
$13.97
$11.32
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.00
$11.96
$10.00
$8.92
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$9.59
$9.00
$11.96
$10.00
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
370
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.08
$10.71
$9.51
$7.85
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.04
$10.08
$10.71
$9.51
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.47
$12.80
$11.35
$8.34
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$13.51
$11.47
$12.80
$11.35
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.41
$12.29
$11.68
$10.20
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.20
$13.41
$12.29
$11.68
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.63
$16.24
$15.46
$13.71
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$17.56
$16.63
$16.24
$15.46
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
605
921
1,251
4,179
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.17
$13.86
$12.27
$8.59
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$16.16
$14.17
$13.86
$12.27
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
230
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.01
$10.00
$8.10
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.19
$8.01
$10.00
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.27
$13.20
$11.54
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$13.89
$12.27
$13.20
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
1,059
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.40
$11.31
$10.65
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$12.11
$11.40
$11.31
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.75
$13.48
$11.88
$9.50
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.37
$12.75
$13.48
$11.88
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$25.09
$25.99
$22.79
$16.26
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$29.13
$25.09
$25.99
$22.79
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$40.65
$42.23
$33.81
$23.57
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$45.09
$40.65
$42.23
$33.81
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.99
$10.09
$10.03
$9.54
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.00
$9.99
$10.09
$10.03
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.77
$13.35
$11.79
$8.80
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.88
$12.77
$13.35
$11.79
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.91
$24.69
$22.81
$19.51
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$26.78
$24.91
$24.69
$22.81
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.90
$11.16
$11.42
$11.68
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.65
$10.90
$11.16
$11.42
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.72
$18.53
$16.68
$13.78
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$20.14
$17.72
$18.53
$16.68
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.45%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.82
$10.56
$9.93
$8.31
$11.88
$11.27
$10.43
$9.71
$9.09
$8.19
    End of period
$10.83
$9.82
$10.56
$9.93
$8.31
$11.88
$11.27
$10.43
$9.71
$9.09
  Accumulation units outstanding at the end of period
-
-
-
-
983
962
957
18,283
28,361
30,938
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$20.89
$22.42
$20.55
$15.24
$27.15
$23.07
$20.86
$20.98
N/A
N/A
    End of period
$23.85
$20.89
$22.42
$20.55
$15.24
$27.15
$23.07
$20.86
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.03
$14.50
$13.29
$10.18
$17.11
$17.43
$15.90
$15.76
$15.19
$12.50
    End of period
$15.57
$14.03
$14.50
$13.29
$10.18
$17.11
$17.43
$15.90
$15.76
$15.19
  Accumulation units outstanding at the end of period
-
-
-
-
419
415
423
396
7,836
7,426
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.11
$24.24
$18.31
$13.85
$23.00
$21.03
$17.95
$17.94
$15.48
$11.33
    End of period
$25.67
$23.11
$24.24
$18.31
$13.85
$23.00
$21.03
$17.95
$17.94
$15.48
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
2,695
1,977
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.49
$10.48
$9.55
$7.36
$10.73
$10.80
N/A
N/A
N/A
N/A
    End of period
$11.48
$10.49
$10.48
$9.55
$7.36
$10.73
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.41
$12.02
$9.71
$7.45
$11.42
$12.47
$10.85
N/A
N/A
N/A
    End of period
$13.09
$11.41
$12.02
$9.71
$7.45
$11.42
$12.47
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.19
$19.47
$18.54
$16.64
$17.98
$17.22
$16.86
$16.84
$16.14
$14.57
    End of period
$21.22
$20.19
$19.47
$18.54
$16.64
$17.98
$17.22
$16.86
$16.84
$16.14
  Accumulation units outstanding at the end of period
-
-
-
-
-
420
401
13,342
15,070
14,016
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.34
$12.44
$10.25
$7.92
$12.69
$12.66
$11.21
N/A
N/A
N/A
    End of period
$13.06
$11.34
$12.44
$10.25
$7.92
$12.69
$12.66
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.78
$11.78
$10.31
$7.97
$12.70
$15.32
$11.51
N/A
N/A
N/A
    End of period
$13.49
$10.78
$11.78
$10.31
$7.97
$12.70
$15.32
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.93
$14.23
$12.98
$9.71
$16.85
$15.73
$13.15
$12.18
$10.72
$8.55
    End of period
$14.60
$12.93
$14.23
$12.98
$9.71
$16.85
$15.73
$13.15
$12.18
$10.72
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
305
679
462
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.36
$11.37
$9.93
$8.19
$13.46
$11.92
$11.32
$10.82
$10.08
$7.94
    End of period
$11.37
$10.36
$11.37
$9.93
$8.19
$13.46
$11.92
$11.32
$10.82
$10.08
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
5,869
11,359
10,367
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.59
$14.12
$11.47
$8.72
$14.82
$13.64
$12.21
$11.54
$11.07
$8.19
    End of period
$15.61
$13.59
$14.12
$11.47
$8.72
$14.82
$13.64
$12.21
$11.54
$11.07
  Accumulation units outstanding at the end of period
-
-
-
-
-
267
270
5,489
7,391
7,389
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.74
$11.45
$10.91
$8.59
$15.86
$14.52
$11.27
$9.74
N/A
N/A
    End of period
$11.13
$9.74
$11.45
$10.91
$8.59
$15.86
$14.52
$11.27
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,099
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.28
$21.00
$17.13
$12.28
$22.66
$21.51
$19.67
$18.99
$16.49
N/A
    End of period
$21.87
$19.28
$21.00
$17.13
$12.28
$22.66
$21.51
$19.67
$18.99
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
151
-
2,578
3,078
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$17.37
$16.21
$15.47
$15.29
$14.71
$14.17
$14.07
$14.08
$13.90
$14.08
    End of period
$17.57
$17.37
$16.21
$15.47
$15.29
$14.71
$14.17
$14.07
$14.08
$13.90
  Accumulation units outstanding at the end of period
-
-
-
-
-
511
2,467
10,818
23,742
44,433
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.85
$13.51
$11.36
$6.78
$13.91
$10.81
N/A
N/A
N/A
N/A
    End of period
$12.93
$10.85
$13.51
$11.36
$6.78
$13.91
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.24
$17.64
$14.69
$10.78
$18.10
$19.05
$17.04
$16.05
$13.19
$10.48
    End of period
$17.08
$16.24
$17.64
$14.69
$10.78
$18.10
$19.05
$17.04
$16.05
$13.19
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
6,270
23,532
20,669
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.40
$12.61
$10.52
$7.05
$11.15
$11.76
$10.74
$11.34
$9.53
$7.35
    End of period
$15.39
$13.40
$12.61
$10.52
$7.05
$11.15
$11.76
$10.74
$11.34
$9.53
  Accumulation units outstanding at the end of period
-
-
-
-
3,572
3,572
-
45,749
117,467
115,106
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.69
$12.13
$11.74
$11.38
$11.25
$10.83
$10.71
$10.77
$10.65
$10.60
    End of period
$12.82
$12.69
$12.13
$11.74
$11.38
$11.25
$10.83
$10.71
$10.77
$10.65
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
9,295
11,718
9,974
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.68
$4.95
$4.14
$3.38
$5.74
$5.64
$4.25
$4.31
N/A
N/A
    End of period
$5.50
$4.68
$4.95
$4.14
$3.38
$5.74
$5.64
$4.25
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.59
$10.19
$8.50
$6.55
$9.76
$10.86
$9.81
N/A
N/A
N/A
    End of period
$12.76
$10.59
$10.19
$8.50
$6.55
$9.76
$10.86
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.70
$7.55
$6.21
$5.49
$10.43
$10.58
$8.37
$9.09
$9.06
$7.38
    End of period
$9.44
$8.70
$7.55
$6.21
$5.49
$10.43
$10.58
$8.37
$9.09
$9.06
  Accumulation units outstanding at the end of period
-
-
-
-
3,747
3,747
-
58,354
153,643
140,773
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.73
$6.52
$5.96
$5.08
$10.29
$11.71
N/A
N/A
N/A
N/A
    End of period
$7.32
$6.73
$6.52
$5.96
$5.08
$10.29
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.82
$6.85
$6.19
$5.35
$11.10
$13.76
$11.88
$11.48
N/A
N/A
    End of period
$7.17
$5.82
$6.85
$6.19
$5.35
$11.10
$13.76
$11.88
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
370
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.44
$12.78
$11.42
$8.93
$17.78
$16.40
$11.99
$11.15
$8.92
$6.87
    End of period
$13.72
$11.44
$12.78
$11.42
$8.93
$17.78
$16.40
$11.99
$11.15
$8.92
  Accumulation units outstanding at the end of period
-
-
-
-
3,634
3,634
-
42,579
119,489
117,004
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.31
$10.45
$10.31
$8.74
$11.66
$11.11
$10.71
$10.20
N/A
N/A
    End of period
$13.08
$11.31
$10.45
$10.31
$8.74
$11.66
$11.11
$10.71
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,088
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.06
$14.09
$13.52
$10.72
$19.24
$17.86
$14.58
$13.18
$11.31
$8.44
    End of period
$13.89
$12.06
$14.09
$13.52
$10.72
$19.24
$17.86
$14.58
$13.18
$11.31
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,773
7,561
6,468
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.00
$10.47
$9.16
$7.56
$13.48
$13.62
$11.75
$10.88
N/A
N/A
    End of period
$11.52
$10.00
$10.47
$9.16
$7.56
$13.48
$13.62
$11.75
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,482
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.15
$9.26
$8.35
$6.22
$11.81
$10.66
N/A
N/A
N/A
N/A
    End of period
$9.09
$8.15
$9.26
$8.35
$6.22
$11.81
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.54
$10.59
$9.26
$7.07
$12.40
$10.67
$10.44
$10.81
N/A
N/A
    End of period
$12.30
$10.54
$10.59
$9.26
$7.07
$12.40
$10.67
$10.44
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$28.46
$28.24
$24.30
$20.74
$34.20
$25.91
$21.98
$16.47
N/A
N/A
    End of period
$28.98
$28.46
$28.24
$24.30
$20.74
$34.20
$25.91
$21.98
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,640
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.81
$8.26
$7.59
$6.50
$13.22
$12.90
$12.63
$9.43
$8.21
$7.08
    End of period
$7.95
$6.81
$8.26
$7.59
$6.50
$13.22
$12.90
$12.63
$9.43
$8.21
  Accumulation units outstanding at the end of period
-
-
-
-
3,983
3,983
-
45,817
129,124
123,785
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.71
$15.40
$12.54
$9.31
$15.29
$14.59
$13.63
$12.47
$11.04
$8.41
    End of period
$16.83
$14.71
$15.40
$12.54
$9.31
$15.29
$14.59
$13.63
$12.47
$11.04
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
3,795
6,220
5,455
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.87
$9.96
$8.92
$7.26
$11.93
$11.66
$10.38
$10.19
$9.49
$7.61
    End of period
$11.11
$9.87
$9.96
$8.92
$7.26
$11.93
$11.66
$10.38
$10.19
$9.49
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
23,484
48,156
39,546
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.52
$11.65
$10.36
$10.12
$17.30
$19.80
$18.54
$17.44
$15.87
$10.99
    End of period
$13.03
$11.52
$11.65
$10.36
$10.12
$17.30
$19.80
$18.54
$17.44
$15.87
  Accumulation units outstanding at the end of period
-
-
-
-
1,952
1,952
-
25,953
72,840
67,722
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.93
$13.85
$11.23
$9.04
$14.23
$14.90
$13.00
$12.78
$11.15
$7.84
    End of period
$14.62
$12.93
$13.85
$11.23
$9.04
$14.23
$14.90
$13.00
$12.78
$11.15
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,906
5,961
7,550
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.07
$6.24
$5.70
$3.57
$6.46
$5.78
$5.42
$5.42
N/A
N/A
    End of period
$6.58
$6.07
$6.24
$5.70
$3.57
$6.46
$5.78
$5.42
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.93
$11.88
$9.94
$8.89
$17.33
$14.86
$15.44
$11.40
N/A
N/A
    End of period
$9.51
$8.93
$11.88
$9.94
$8.89
$17.33
$14.86
$15.44
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
5,218
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.00
$10.64
$9.46
$7.82
$14.00
$12.96
$11.84
$11.05
N/A
N/A
    End of period
$10.94
$10.00
$10.64
$9.46
$7.82
$14.00
$12.96
$11.84
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,954
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.35
$12.67
$11.25
$8.27
$14.33
$13.82
$12.11
$10.91
$9.48
$6.91
    End of period
$13.35
$11.35
$12.67
$11.25
$8.27
$14.33
$13.82
$12.11
$10.91
$9.48
  Accumulation units outstanding at the end of period
-
-
-
-
-
523
550
19,486
24,097
23,767
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.40
$16.04
$15.28
$13.56
$13.84
$13.11
$12.98
$13.00
$12.76
$12.48
    End of period
$17.30
$16.40
$16.04
$15.28
$13.56
$13.84
$13.11
$12.98
$13.00
$12.76
  Accumulation units outstanding at the end of period
-
-
-
-
-
553
520
40,519
68,285
74,889
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.98
$13.69
$12.13
$8.50
$12.57
$13.03
$12.08
$12.18
N/A
N/A
    End of period
$15.93
$13.98
$13.69
$12.13
$8.50
$12.57
$13.03
$12.08
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
14,140
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.35
$15.52
$13.54
$9.60
$18.63
$20.23
$18.34
$17.92
$16.73
$13.77
    End of period
$16.19
$14.35
$15.52
$13.54
$9.60
$18.63
$20.23
$18.34
$17.92
$16.73
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,346
1,823
1,698
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.11
$13.03
$11.40
$8.92
$15.02
$14.10
$12.51
$11.81
$10.75
$8.69
    End of period
$13.68
$12.11
$13.03
$11.40
$8.92
$15.02
$14.10
$12.51
$11.81
$10.75
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
21,142
97,741
76,000
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.31
$11.24
$10.60
$9.57
$11.37
$10.96
$10.42
$10.29
N/A
N/A
    End of period
$12.01
$11.31
$11.24
$10.60
$9.57
$11.37
$10.96
$10.42
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,618
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.58
$13.31
$11.74
$9.40
$14.90
$14.05
$12.61
$12.03
$11.07
$9.32
    End of period
$14.16
$12.58
$13.31
$11.74
$9.40
$14.90
$14.05
$12.61
$12.03
$11.07
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
127,150
306,474
331,467
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.56
$11.75
$10.81
$9.34
$12.16
$11.56
$10.74
$10.48
N/A
N/A
    End of period
$12.51
$11.56
$11.75
$10.81
$9.34
$12.16
$11.56
$10.74
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
5,814
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.84
$13.32
$12.06
$10.01
$14.15
$13.35
$12.20
$11.75
$10.99
$9.56
    End of period
$14.24
$12.84
$13.32
$12.06
$10.01
$14.15
$13.35
$12.20
$11.75
$10.99
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
114,434
253,862
277,363
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.68
$25.59
$22.46
$16.04
$28.76
$26.77
$24.13
$23.31
$21.74
$17.06
    End of period
$28.62
$24.68
$25.59
$22.46
$16.04
$28.76
$26.77
$24.13
$23.31
$21.74
  Accumulation units outstanding at the end of period
-
-
-
-
360
-
-
3,517
6,198
4,858
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$39.97
$41.57
$33.32
$23.25
$40.15
$35.11
$33.68
$30.25
$26.27
$19.42
    End of period
$44.30
$39.97
$41.57
$33.32
$23.25
$40.15
$35.11
$33.68
$30.25
$26.27
  Accumulation units outstanding at the end of period
-
-
-
-
323
-
-
3,910
8,093
6,794
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.62
$13.20
$11.67
$8.73
$15.02
$15.27
$13.04
$12.59
$11.19
$8.83
    End of period
$14.69
$12.62
$13.20
$11.67
$8.73
$15.02
$15.27
$13.04
$12.59
$11.19
  Accumulation units outstanding at the end of period
-
-
-
-
-
471
515
10,511
37,891
34,843
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$21.61
$21.98
$19.99
$15.20
$26.35
$24.61
$24.11
$23.60
$21.66
$16.39
    End of period
$23.33
$21.61
$21.98
$19.99
$15.20
$26.35
$24.61
$24.11
$23.60
$21.66
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
301
729
612
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.49
$24.31
$22.48
$19.24
$24.88
$23.72
$21.39
$20.81
$19.24
$16.22
    End of period
$26.31
$24.49
$24.31
$22.48
$19.24
$24.88
$23.72
$21.39
$20.81
$19.24
  Accumulation units outstanding at the end of period
-
-
-
-
-
306
314
10,551
21,647
19,361
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.72
$10.99
$11.26
$11.52
$11.55
$11.30
$11.08
$11.06
$11.24
$11.47
    End of period
$10.46
$10.72
$10.99
$11.26
$11.52
$11.55
$11.30
$11.08
$11.06
$11.24
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
15,698
27,433
31,099
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.56
$18.37
$16.56
$13.69
$21.05
$20.00
$16.95
$16.06
$14.34
N/A
    End of period
$19.94
$17.56
$18.37
$16.56
$13.69
$21.05
$20.00
$16.95
$16.06
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,085
4,350
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.50%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.76
$10.51
$9.88
$8.27
$11.83
$11.24
$10.40
$9.69
N/A
N/A
    End of period
$10.76
$9.76
$10.51
$9.88
$8.27
$11.83
$11.24
$10.40
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
633
639
N/A
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$20.72
$22.25
$20.41
$15.14
$26.98
$22.94
N/A
N/A
N/A
N/A
    End of period
$23.65
$20.72
$22.25
$20.41
$15.14
$26.98
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.93
$24.07
$18.19
$13.77
$22.87
$20.92
$17.86
$17.87
N/A
N/A
    End of period
$25.46
$22.93
$24.07
$18.19
$13.77
$22.87
$20.92
$17.86
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
180
182
N/A
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.46
$10.46
$9.53
$7.35
$10.72
$10.80
N/A
N/A
N/A
N/A
    End of period
$11.45
$10.46
$10.46
$9.53
$7.35
$10.72
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.37
$11.99
$9.69
$7.44
$11.40
$12.46
$10.85
N/A
N/A
N/A
    End of period
$13.04
$11.37
$11.99
$9.69
$7.44
$11.40
$12.46
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.02
$19.32
$18.40
$16.53
$17.87
$17.12
$16.77
$16.76
$16.07
N/A
    End of period
$21.04
$20.02
$19.32
$18.40
$16.53
$17.87
$17.12
$16.77
$16.76
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
397
385
-
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.31
$12.40
$10.22
$7.90
$12.68
$12.65
$11.20
N/A
N/A
N/A
    End of period
$13.01
$11.31
$12.40
$10.22
$7.90
$12.68
$12.65
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.74
$11.75
$10.28
$7.96
$12.69
$15.31
$11.51
N/A
N/A
N/A
    End of period
$13.44
$10.74
$11.75
$10.28
$7.96
$12.69
$15.31
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.83
$14.13
$12.90
$9.65
$16.76
$15.65
$13.09
$12.13
$10.69
N/A
    End of period
$14.48
$12.83
$14.13
$12.90
$9.65
$16.76
$15.65
$13.09
$12.13
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
230
265
-
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.12
$20.83
$17.01
$12.20
$22.51
$21.38
$19.56
N/A
N/A
N/A
    End of period
$21.68
$19.12
$20.83
$17.01
$12.20
$22.51
$21.38
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$17.23
$16.08
$15.36
$15.19
$14.62
$14.09
$13.99
$14.02
$13.84
N/A
    End of period
$17.42
$17.23
$16.08
$15.36
$15.19
$14.62
$14.09
$13.99
$14.02
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
480
459
-
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.82
$13.48
$11.34
$6.77
$13.89
$10.81
N/A
N/A
N/A
N/A
    End of period
$12.89
$10.82
$13.48
$11.34
$6.77
$13.89
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.13
$17.53
$14.61
$10.72
$18.01
$18.97
$16.97
$15.99
$13.15
N/A
    End of period
$16.95
$16.13
$17.53
$14.61
$10.72
$18.01
$18.97
$16.97
$15.99
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
195
191
-
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.65
$4.92
$4.12
$3.36
$5.71
$5.62
N/A
N/A
N/A
N/A
    End of period
$5.46
$4.65
$4.92
$4.12
$3.36
$5.71
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.53
$10.13
$8.46
$6.51
$9.72
$10.82
$9.78
N/A
N/A
N/A
    End of period
$12.68
$10.53
$10.13
$8.46
$6.51
$9.72
$10.82
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.71
$6.50
$5.95
$5.07
$10.28
$11.71
N/A
N/A
N/A
N/A
    End of period
$7.30
$6.71
$6.50
$5.95
$5.07
$10.28
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.97
$10.43
$9.13
$7.54
$13.46
$13.61
$11.74
N/A
N/A
N/A
    End of period
$11.47
$9.97
$10.43
$9.13
$7.54
$13.46
$13.61
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.50
$10.55
$9.23
$7.06
$12.38
$10.66
$10.43
N/A
N/A
N/A
    End of period
$12.25
$10.50
$10.55
$9.23
$7.06
$12.38
$10.66
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.90
$11.85
$9.92
$8.87
$17.30
$14.85
$15.43
N/A
N/A
N/A
    End of period
$9.47
$8.90
$11.85
$9.92
$8.87
$17.30
$14.85
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.97
$10.61
$9.43
$7.80
$13.98
$12.94
$11.83
N/A
N/A
N/A
    End of period
$10.90
$9.97
$10.61
$9.43
$7.80
$13.98
$12.94
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.29
$12.61
$11.21
$8.24
$14.29
$13.78
$12.08
$10.89
$9.47
N/A
    End of period
$13.27
$11.29
$12.61
$11.21
$8.24
$14.29
$13.78
$12.08
$10.89
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
273
285
-
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.29
$15.93
$15.19
$13.49
$13.77
$13.05
$12.93
$12.96
$12.72
N/A
    End of period
$17.17
$16.29
$15.93
$15.19
$13.49
$13.77
$13.05
$12.93
$12.96
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
515
497
-
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.88
$13.60
$12.06
$8.45
$12.51
$12.97
$12.04
$12.14
N/A
N/A
    End of period
$15.81
$13.88
$13.60
$12.06
$8.45
$12.51
$12.97
$12.04
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
270
266
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.23
$15.40
$13.44
$9.53
$18.51
$20.11
$18.25
N/A
N/A
N/A
    End of period
$16.05
$14.23
$15.40
$13.44
$9.53
$18.51
$20.11
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.27
$11.21
$10.57
$9.55
$11.35
$10.95
$10.41
N/A
N/A
N/A
    End of period
$11.96
$11.27
$11.21
$10.57
$9.55
$11.35
$10.95
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.52
$11.71
$10.79
$9.32
$12.14
$11.55
$10.73
N/A
N/A
N/A
    End of period
$12.46
$11.52
$11.71
$10.79
$9.32
$12.14
$11.55
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.48
$25.39
$22.30
$15.93
$28.58
$26.62
$24.00
$23.19
$21.64
N/A
    End of period
$28.37
$24.48
$25.39
$22.30
$15.93
$28.58
$26.62
$24.00
$23.19
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
280
274
-
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.91
$10.02
$9.98
$9.51
$10.37
$10.14
N/A
N/A
N/A
N/A
    End of period
$9.90
$9.91
$10.02
$9.98
$9.51
$10.37
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.54
$13.13
$11.62
$8.69
$14.97
$15.22
$13.00
$12.56
$11.17
N/A
    End of period
$14.60
$12.54
$13.13
$11.62
$8.69
$14.97
$15.22
$13.00
$12.56
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
487
505
-
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.29
$24.12
$22.31
$19.11
$24.72
$23.58
$21.27
$20.71
N/A
N/A
    End of period
$26.08
$24.29
$24.12
$22.31
$19.11
$24.72
$23.58
$21.27
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
302
307
N/A
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.55%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.75
$10.79
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$9.58
$9.75
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
869
772
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.71
$10.46
$9.84
$8.24
$11.79
$11.21
$10.38
$9.67
$9.06
$8.18
    End of period
$10.70
$9.71
$10.46
$9.84
$8.24
$11.79
$11.21
$10.38
$9.67
$9.06
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,752
1,834
1,808
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$20.54
$22.07
$20.25
$15.03
$26.81
$22.80
$20.64
$20.77
N/A
N/A
    End of period
$23.43
$20.54
$22.07
$20.25
$15.03
$26.81
$22.80
$20.64
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.83
$14.31
$13.12
$10.06
$16.92
$17.26
$15.76
$15.64
$15.09
$12.43
    End of period
$15.33
$13.83
$14.31
$13.12
$10.06
$16.92
$17.26
$15.76
$15.64
$15.09
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
410
659
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.76
$23.90
$18.07
$13.68
$22.74
$20.82
$17.78
$17.79
$15.36
$11.26
    End of period
$25.25
$22.76
$23.90
$18.07
$13.68
$22.74
$20.82
$17.78
$17.79
$15.36
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
225
358
624
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.43
$10.44
$9.51
$7.34
$10.72
$10.79
N/A
N/A
N/A
N/A
    End of period
$11.41
$10.43
$10.44
$9.51
$7.34
$10.72
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.33
$11.95
$9.67
$7.42
$11.39
$12.45
$10.85
N/A
N/A
N/A
    End of period
$12.99
$11.33
$11.95
$9.67
$7.42
$11.39
$12.45
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.85
$19.16
$18.26
$16.41
$17.75
$17.02
$16.68
$16.67
$16.00
$14.45
    End of period
$20.85
$19.85
$19.16
$18.26
$16.41
$17.75
$17.02
$16.68
$16.67
$16.00
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
3,433
2,874
3,071
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.12
$13.05
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$14.19
$12.12
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
377
381
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.27
$12.37
$10.20
$7.89
$12.66
$12.63
$11.20
N/A
N/A
N/A
    End of period
$12.96
$11.27
$12.37
$10.20
$7.89
$12.66
$12.63
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.71
$11.72
$10.26
$7.94
$12.67
$15.29
$11.50
N/A
N/A
N/A
    End of period
$13.39
$10.71
$11.72
$10.26
$7.94
$12.67
$15.29
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
901
1,000
981
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.72
$14.02
$12.80
$9.59
$16.65
$15.56
$13.02
$12.07
$10.64
$8.49
    End of period
$14.36
$12.72
$14.02
$12.80
$9.59
$16.65
$15.56
$13.02
$12.07
$10.64
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
1,524
1,587
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.25
$11.27
$9.85
$8.13
$13.37
$11.85
$11.27
$10.78
$10.06
$7.94
    End of period
$11.24
$10.25
$11.27
$9.85
$8.13
$13.37
$11.85
$11.27
$10.78
$10.06
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
5,780
10,079
8,199
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.45
$13.99
$11.37
$8.65
$14.73
$13.57
$12.16
$11.50
$11.04
$8.18
    End of period
$15.43
$13.45
$13.99
$11.37
$8.65
$14.73
$13.57
$12.16
$11.50
$11.04
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,294
3,377
3,956
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.98
$11.07
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.41
$9.98
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
566
564
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.60
$11.31
$10.78
$8.50
$15.70
$14.39
$11.18
$9.67
$8.10
N/A
    End of period
$10.97
$9.60
$11.31
$10.78
$8.50
$15.70
$14.39
$11.18
$9.67
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,686
2,633
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.97
$20.67
$16.89
$12.12
$22.37
$21.26
$19.46
$18.81
$16.35
$12.36
    End of period
$21.49
$18.97
$20.67
$16.89
$12.12
$22.37
$21.26
$19.46
$18.81
$16.35
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
853
2,145
2,230
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$17.08
$15.95
$15.24
$15.08
$14.52
$14.00
$13.91
$13.94
$13.77
$13.96
    End of period
$17.25
$17.08
$15.95
$15.24
$15.08
$14.52
$14.00
$13.91
$13.94
$13.77
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
5,932
7,619
10,574
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.79
$13.45
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$12.85
$10.79
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
434
436
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.02
$17.42
$14.52
$10.67
$17.93
$18.88
$16.91
$15.94
$13.11
$10.43
    End of period
$16.83
$16.02
$17.42
$14.52
$10.67
$17.93
$18.88
$16.91
$15.94
$13.11
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,192
10,306
7,318
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.23
$12.47
$10.41
$6.98
$11.06
$11.67
$10.67
$11.28
$9.49
$7.33
    End of period
$15.18
$13.23
$12.47
$10.41
$6.98
$11.06
$11.67
$10.67
$11.28
$9.49
  Accumulation units outstanding at the end of period
-
-
-
-
3,724
4,477
7,072
38,478
62,446
49,142
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.56
$12.02
$11.65
$11.30
$11.18
$10.78
$10.67
$10.74
$10.63
$10.59
    End of period
$12.69
$12.56
$12.02
$11.65
$11.30
$11.18
$10.78
$10.67
$10.74
$10.63
  Accumulation units outstanding at the end of period
737
654
736
-
-
-
-
981
3,314
3,499
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.60
$4.88
$4.08
$3.33
$5.67
$5.57
$4.20
$4.28
N/A
N/A
    End of period
$5.40
$4.60
$4.88
$4.08
$3.33
$5.67
$5.57
$4.20
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.59
$7.47
$6.15
$5.44
$10.34
$10.50
$8.31
$9.04
$9.02
$7.36
    End of period
$9.32
$8.59
$7.47
$6.15
$5.44
$10.34
$10.50
$8.31
$9.04
$9.02
  Accumulation units outstanding at the end of period
-
-
-
-
2,228
4,770
8,106
31,555
51,307
37,385
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.69
$6.49
$5.94
$5.07
$10.27
$11.70
N/A
N/A
N/A
N/A
    End of period
$7.27
$6.69
$6.49
$5.94
$5.07
$10.27
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.75
$6.77
$6.12
$5.29
$11.00
$13.66
$11.80
N/A
N/A
N/A
    End of period
$7.07
$5.75
$6.77
$6.12
$5.29
$11.00
$13.66
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.30
$12.64
$11.30
$8.85
$17.63
$16.28
$11.92
$11.09
$8.88
$6.84
    End of period
$13.54
$11.30
$12.64
$11.30
$8.85
$17.63
$16.28
$11.92
$11.09
$8.88
  Accumulation units outstanding at the end of period
-
-
-
-
3,078
2,784
6,310
24,289
40,617
31,498
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.17
$10.14
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$9.73
$10.17
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
1,050
909
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.16
$10.32
$10.19
$8.64
$11.54
$11.01
$10.63
$10.14
N/A
N/A
    End of period
$12.89
$11.16
$10.32
$10.19
$8.64
$11.54
$11.01
$10.63
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.95
$13.97
$13.41
$10.64
$19.13
$17.78
$14.52
$13.15
$11.29
$8.43
    End of period
$13.74
$11.95
$13.97
$13.41
$10.64
$19.13
$17.78
$14.52
$13.15
$11.29
  Accumulation units outstanding at the end of period
556
569
525
-
-
-
-
1,071
5,194
1,648
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.93
$10.40
$9.11
$7.53
$13.44
$13.59
$11.74
$10.88
N/A
N/A
    End of period
$11.43
$9.93
$10.40
$9.11
$7.53
$13.44
$13.59
$11.74
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.46
$10.52
$9.21
$7.04
$12.36
$10.65
$10.43
$10.80
N/A
N/A
    End of period
$12.20
$10.46
$10.52
$9.21
$7.04
$12.36
$10.65
$10.43
N/A
N/A
  Accumulation units outstanding at the end of period
172
182
194
-
-
-
-
-
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$28.11
$27.92
$24.05
$20.54
$33.91
$25.72
$21.84
$16.38
N/A
N/A
    End of period
$28.59
$28.11
$27.92
$24.05
$20.54
$33.91
$25.72
$21.84
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,357
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.73
$8.16
$7.52
$6.44
$13.11
$12.81
$12.55
$9.38
$8.18
$7.05
    End of period
$7.85
$6.73
$8.16
$7.52
$6.44
$13.11
$12.81
$12.55
$9.38
$8.18
  Accumulation units outstanding at the end of period
-
-
-
-
1,964
3,864
6,941
27,841
48,270
32,691
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.37
$9.17
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.19
$9.37
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
717
721
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.56
$15.27
$12.45
$9.25
$15.20
$14.51
$13.57
$12.43
$11.02
$8.40
    End of period
$16.64
$14.56
$15.27
$12.45
$9.25
$15.20
$14.51
$13.57
$12.43
$11.02
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,044
6,293
2,697
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.77
$9.88
$8.85
$7.21
$11.86
$11.60
$10.34
$10.16
$9.47
$7.60
    End of period
$10.99
$9.77
$9.88
$8.85
$7.21
$11.86
$11.60
$10.34
$10.16
$9.47
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
33,854
56,711
54,551
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.96
$11.07
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.05
$9.96
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
393
412
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.38
$11.52
$10.25
$10.03
$17.16
$19.66
$18.42
$17.34
$15.80
$10.95
    End of period
$12.86
$11.38
$11.52
$10.25
$10.03
$17.16
$19.66
$18.42
$17.34
$15.80
  Accumulation units outstanding at the end of period
165
176
182
-
2,632
2,700
4,335
14,710
26,344
20,189
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.80
$13.72
$11.14
$8.97
$14.15
$14.83
$12.95
$12.74
$11.13
$7.83
    End of period
$14.46
$12.80
$13.72
$11.14
$8.97
$14.15
$14.83
$12.95
$12.74
$11.13
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,050
6,173
2,292
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.98
$6.16
$5.63
$3.53
$6.39
$5.73
$5.37
$5.38
N/A
N/A
    End of period
$6.49
$5.98
$6.16
$5.63
$3.53
$6.39
$5.73
$5.37
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
406
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.87
$11.81
$9.89
$8.85
$17.27
$14.83
$15.43
$11.40
N/A
N/A
    End of period
$9.43
$8.87
$11.81
$9.89
$8.85
$17.27
$14.83
$15.43
N/A
N/A
  Accumulation units outstanding at the end of period
444
429
345
-
-
-
-
2,029
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.93
$10.57
$9.41
$7.78
$13.96
$12.93
$11.82
$11.05
N/A
N/A
    End of period
$10.86
$9.93
$10.57
$9.41
$7.78
$13.96
$12.93
$11.82
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.23
$12.55
$11.16
$8.21
$14.24
$13.74
$12.05
$10.87
$10.63
$6.90
    End of period
$13.19
$11.23
$12.55
$11.16
$8.21
$14.24
$13.74
$12.05
$10.87
$10.63
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
3,667
6,148
6,286
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.18
$15.84
$15.10
$13.42
$13.71
$12.99
$12.88
$12.91
$12.68
$12.42
    End of period
$17.05
$16.18
$15.84
$15.10
$13.42
$13.71
$12.99
$12.88
$12.91
$12.68
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
32,281
51,933
56,249
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.79
$13.51
$11.99
$8.40
$12.45
$12.92
$11.99
$12.09
N/A
N/A
    End of period
$15.69
$13.79
$13.51
$11.99
$8.40
$12.45
$12.92
$11.99
N/A
N/A
  Accumulation units outstanding at the end of period
203
205
225
-
-
-
-
5,871
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.11
$15.28
$13.34
$9.47
$18.40
$20.00
$18.15
$17.75
$16.59
$13.66
    End of period
$15.91
$14.11
$15.28
$13.34
$9.47
$18.40
$20.00
$18.15
$17.75
$16.59
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
332
1,567
2,420
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$7.96
$9.95
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$10.11
$7.96
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
1,852
2,022
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.46
$10.13
$9.13
$6.61
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
$11.85
$10.46
$10.13
$9.13
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.94
$12.87
$11.27
$8.82
$14.88
$13.98
$12.41
$11.73
$10.69
N/A
    End of period
$13.48
$11.94
$12.87
$11.27
$8.82
$14.88
$13.98
$12.41
$11.73
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
1,090
1,093
1,095
11,851
47,793
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.23
$11.17
$10.54
$9.53
$11.33
$10.94
$10.40
N/A
N/A
N/A
    End of period
$11.91
$11.23
$11.17
$10.54
$9.53
$11.33
$10.94
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.41
$13.14
$11.61
$9.30
$14.76
$13.93
$12.51
$11.95
$11.00
$9.27
    End of period
$13.95
$12.41
$13.14
$11.61
$9.30
$14.76
$13.93
$12.51
$11.95
$11.00
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,414
43,317
38,068
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.47
$11.67
$10.76
$9.30
$12.12
$11.54
$10.72
$10.48
N/A
N/A
    End of period
$12.41
$11.47
$11.67
$10.76
$9.30
$12.12
$11.54
$10.72
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.66
$13.15
$11.92
$9.91
$14.02
$13.24
$12.10
$11.67
$10.92
$9.52
    End of period
$14.04
$12.66
$13.15
$11.92
$9.91
$14.02
$13.24
$12.10
$11.67
$10.92
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
80,944
91,653
92,261
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.28
$25.20
$22.14
$15.83
$28.41
$26.47
$23.88
$23.09
$21.56
$16.94
    End of period
$28.13
$24.28
$25.20
$22.14
$15.83
$28.41
$26.47
$23.88
$23.09
$21.56
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,845
4,184
4,401
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$39.32
$40.93
$32.83
$22.94
$39.65
$34.70
$33.33
$29.96
$26.04
$19.28
    End of period
$43.53
$39.32
$40.93
$32.83
$22.94
$39.65
$34.70
$33.33
$29.96
$26.04
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
893
3,101
4,879
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.48
$13.07
$11.57
$8.66
$14.92
$15.18
$12.97
$12.53
$11.16
$8.82
    End of period
$14.51
$12.48
$13.07
$11.57
$8.66
$14.92
$15.18
$12.97
$12.53
$11.16
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,099
16,716
17,211
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$21.26
$21.64
$19.71
$14.99
$26.02
$24.32
$23.85
$23.38
$21.47
N/A
    End of period
$22.92
$21.26
$21.64
$19.71
$14.99
$26.02
$24.32
$23.85
$23.38
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
195
1,025
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.11
$23.94
$22.16
$19.00
$24.58
$23.46
$21.17
$20.63
$19.08
$16.10
    End of period
$25.87
$24.11
$23.94
$22.16
$19.00
$24.58
$23.46
$21.17
$20.63
$19.08
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,591
8,733
9,050
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.54
$10.81
$11.09
$11.36
$11.41
$11.17
$10.96
$10.95
$11.15
$11.38
    End of period
$10.28
$10.54
$10.81
$11.09
$11.36
$11.41
$11.17
$10.96
$10.95
$11.15
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
10,635
5,224
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.40
$18.22
$16.44
$13.60
$20.94
$19.92
$16.90
$16.02
$14.32
N/A
    End of period
$19.73
$17.40
$18.22
$16.44
$13.60
$20.94
$19.92
$16.90
$16.02
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,449
4,971
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.60%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.65
$10.40
$9.79
$8.20
$11.74
$11.16
$10.34
$9.64
N/A
N/A
    End of period
$10.63
$9.65
$10.40
$9.79
$8.20
$11.74
$11.16
$10.34
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$20.38
$21.90
$20.11
$14.93
$26.64
$22.67
$20.53
$20.67
N/A
N/A
    End of period
$23.23
$20.38
$21.90
$20.11
$14.93
$26.64
$22.67
$20.53
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.71
$14.19
$13.02
$9.99
$16.81
$17.16
$15.67
$15.56
N/A
N/A
    End of period
$15.19
$13.71
$14.19
$13.02
$9.99
$16.81
$17.16
$15.67
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.59
$23.73
$17.95
$13.60
$22.62
$20.71
$17.70
$17.72
N/A
N/A
    End of period
$25.05
$22.59
$23.73
$17.95
$13.60
$22.62
$20.71
$17.70
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.40
$10.41
$9.49
$7.33
$10.71
$10.79
N/A
N/A
N/A
N/A
    End of period
$11.37
$10.40
$10.41
$9.49
$7.33
$10.71
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.30
$11.92
$9.64
$7.41
$11.37
$12.44
$10.84
N/A
N/A
N/A
    End of period
$12.95
$11.30
$11.92
$9.64
$7.41
$11.37
$12.44
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.69
$19.02
$18.14
$16.31
$17.65
$16.93
$16.60
$16.60
N/A
N/A
    End of period
$20.67
$19.69
$19.02
$18.14
$16.31
$17.65
$16.93
$16.60
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.23
$12.33
$10.17
$7.87
$12.64
$12.62
$11.20
N/A
N/A
N/A
    End of period
$12.91
$11.23
$12.33
$10.17
$7.87
$12.64
$12.62
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.67
$11.68
$10.24
$7.93
$12.65
$15.28
$11.50
N/A
N/A
N/A
    End of period
$13.34
$10.67
$11.68
$10.24
$7.93
$12.65
$15.28
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
1,705
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.62
$13.91
$12.71
$9.52
$16.55
$15.47
$12.95
$12.01
N/A
N/A
    End of period
$14.23
$12.62
$13.91
$12.71
$9.52
$16.55
$15.47
$12.95
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.20
$11.22
$9.81
$8.10
$13.33
$11.82
$11.25
$10.77
N/A
N/A
    End of period
$11.18
$10.20
$11.22
$9.81
$8.10
$13.33
$11.82
$11.25
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.39
$13.93
$11.33
$8.62
$14.68
$13.53
$12.13
$11.48
N/A
N/A
    End of period
$15.35
$13.39
$13.93
$11.33
$8.62
$14.68
$13.53
$12.13
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.54
$11.23
$10.72
$8.45
$15.63
$14.32
$11.14
$9.64
N/A
N/A
    End of period
$10.89
$9.54
$11.23
$10.72
$8.45
$15.63
$14.32
$11.14
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.81
$20.51
$16.76
$12.03
$22.23
$21.14
$19.36
N/A
N/A
N/A
    End of period
$21.30
$18.81
$20.51
$16.76
$12.03
$22.23
$21.14
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$16.94
$15.83
$15.14
$14.98
$14.44
$13.93
$13.84
$13.88
N/A
N/A
    End of period
$17.11
$16.94
$15.83
$15.14
$14.98
$14.44
$13.93
$13.84
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.91
$17.31
$14.43
$10.61
$17.84
$18.80
$16.84
$15.88
N/A
N/A
    End of period
$16.70
$15.91
$17.31
$14.43
$10.61
$17.84
$18.80
$16.84
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.15
$12.39
$10.35
$6.95
$11.01
$11.63
$10.64
$11.24
N/A
N/A
    End of period
$15.08
$13.15
$12.39
$10.35
$6.95
$11.01
$11.63
$10.64
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,512
N/A
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.50
$11.97
$11.60
$11.26
$11.15
$10.75
$10.64
$10.73
N/A
N/A
    End of period
$12.61
$12.50
$11.97
$11.60
$11.26
$11.15
$10.75
$10.64
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.59
$4.87
$4.08
$3.33
$5.67
$5.58
$4.20
N/A
N/A
N/A
    End of period
$5.38
$4.59
$4.87
$4.08
$3.33
$5.67
$5.58
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.39
$10.01
$8.37
$6.45
$9.64
$10.74
$9.72
N/A
N/A
N/A
    End of period
$12.50
$10.39
$10.01
$8.37
$6.45
$9.64
$10.74
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.54
$7.42
$6.11
$5.41
$10.30
$10.46
$8.29
$9.02
N/A
N/A
    End of period
$9.25
$8.54
$7.42
$6.11
$5.41
$10.30
$10.46
$8.29
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
3,103
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.67
$6.47
$5.93
$5.06
$10.26
$11.70
N/A
N/A
N/A
N/A
    End of period
$7.25
$6.67
$6.47
$5.93
$5.06
$10.26
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
5,120
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.72
$6.73
$6.09
$5.27
$10.96
$13.61
$11.77
N/A
N/A
N/A
    End of period
$7.02
$5.72
$6.73
$6.09
$5.27
$10.96
$13.61
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.23
$12.56
$11.24
$8.81
$17.55
$16.22
$11.88
$11.06
N/A
N/A
    End of period
$13.45
$11.23
$12.56
$11.24
$8.81
$17.55
$16.22
$11.88
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,548
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.10
$10.27
$10.15
$8.61
$11.51
$10.98
$10.61
$10.11
N/A
N/A
    End of period
$12.82
$11.10
$10.27
$10.15
$8.61
$11.51
$10.98
$10.61
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.88
$13.90
$13.36
$10.60
$19.07
$17.73
$14.49
$13.12
N/A
N/A
    End of period
$13.66
$11.88
$13.90
$13.36
$10.60
$19.07
$17.73
$14.49
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.89
$10.37
$9.09
$7.51
$13.42
$13.58
$11.73
$10.88
N/A
N/A
    End of period
$11.38
$9.89
$10.37
$9.09
$7.51
$13.42
$13.58
$11.73
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
1,765
2,559
-
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.08
$9.20
$8.31
$6.19
$11.78
N/A
N/A
N/A
N/A
N/A
    End of period
$9.00
$8.08
$9.20
$8.31
$6.19
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.42
$10.49
$9.19
$7.03
$12.34
$10.63
$10.42
$10.80
N/A
N/A
    End of period
$12.15
$10.42
$10.49
$9.19
$7.03
$12.34
$10.63
$10.42
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$27.93
$27.75
$23.91
$20.44
$33.76
$25.61
$21.76
$16.33
N/A
N/A
    End of period
$28.39
$27.93
$27.75
$23.91
$20.44
$33.76
$25.61
$21.76
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.69
$8.11
$7.48
$6.41
$13.05
$12.76
$12.51
$9.35
N/A
N/A
    End of period
$7.79
$6.69
$8.11
$7.48
$6.41
$13.05
$12.76
$12.51
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,993
N/A
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.49
$15.20
$12.40
$9.22
$15.16
$14.48
$13.55
$12.41
N/A
N/A
    End of period
$16.55
$14.49
$15.20
$12.40
$9.22
$15.16
$14.48
$13.55
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.72
$9.83
$8.82
$7.18
$11.82
$11.57
$10.32
$10.15
N/A
N/A
    End of period
$10.93
$9.72
$9.83
$8.82
$7.18
$11.82
$11.57
$10.32
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.31
$11.45
$10.20
$9.98
$17.08
$19.58
$18.36
$17.30
N/A
N/A
    End of period
$12.77
$11.31
$11.45
$10.20
$9.98
$17.08
$19.58
$18.36
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,634
N/A
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.73
$13.66
$11.10
$8.94
$14.11
$14.79
$12.92
$12.72
N/A
N/A
    End of period
$14.38
$12.73
$13.66
$11.10
$8.94
$14.11
$14.79
$12.92
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.95
$6.13
$5.61
$3.52
$6.38
$5.71
$5.36
$5.37
N/A
N/A
    End of period
$6.45
$5.95
$6.13
$5.61
$3.52
$6.38
$5.71
$5.36
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.83
$11.77
$9.87
$8.83
$17.24
$14.81
$15.42
N/A
N/A
N/A
    End of period
$9.40
$8.83
$11.77
$9.87
$8.83
$17.24
$14.81
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
1,405
3,914
N/A
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.89
$10.54
$9.38
$7.77
$13.94
$12.92
$11.82
$11.05
N/A
N/A
    End of period
$10.81
$9.89
$10.54
$9.38
$7.77
$13.94
$12.92
$11.82
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,584
-
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.17
$12.49
$11.11
$8.18
$14.19
$13.70
$12.02
$10.85
N/A
N/A
    End of period
$13.12
$11.17
$12.49
$11.11
$8.18
$14.19
$13.70
$12.02
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.07
$15.73
$15.01
$13.34
$13.64
$12.94
$12.83
$12.87
N/A
N/A
    End of period
$16.92
$16.07
$15.73
$15.01
$13.34
$13.64
$12.94
$12.83
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.69
$13.42
$11.92
$8.36
$12.39
$12.86
$11.94
$12.05
N/A
N/A
    End of period
$15.57
$13.69
$13.42
$11.92
$8.36
$12.39
$12.86
$11.94
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.86
$12.78
$11.20
$8.77
$14.80
$13.92
$12.36
$11.69
N/A
N/A
    End of period
$13.38
$11.86
$12.78
$11.20
$8.77
$14.80
$13.92
$12.36
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.19
$11.14
$10.52
$9.51
$11.31
$10.92
$10.40
$10.29
N/A
N/A
    End of period
$11.86
$11.19
$11.14
$10.52
$9.51
$11.31
$10.92
$10.40
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.32
$13.05
$11.54
$9.25
$14.68
$13.86
$12.47
$11.91
N/A
N/A
    End of period
$13.85
$12.32
$13.05
$11.54
$9.25
$14.68
$13.86
$12.47
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.43
$11.64
$10.73
$9.28
$12.10
$11.53
$10.72
$10.47
N/A
N/A
    End of period
$12.36
$11.43
$11.64
$10.73
$9.28
$12.10
$11.53
$10.72
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.57
$13.07
$11.85
$9.85
$13.95
$13.18
$12.06
$11.63
$10.89
$9.49
    End of period
$13.93
$12.57
$13.07
$11.85
$9.85
$13.95
$13.18
$12.06
$11.63
$10.89
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
7,169
7,169
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$24.07
$25.00
$21.97
$15.72
$28.22
$26.31
$23.75
$22.97
N/A
N/A
    End of period
$27.87
$24.07
$25.00
$21.97
$15.72
$28.22
$26.31
$23.75
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$38.99
$40.61
$32.59
$22.78
$39.40
$34.50
$33.15
$29.82
N/A
N/A
    End of period
$43.15
$38.99
$40.61
$32.59
$22.78
$39.40
$34.50
$33.15
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.40
$12.99
$11.51
$8.62
$14.85
$15.12
$12.93
$12.50
N/A
N/A
    End of period
$14.42
$12.40
$12.99
$11.51
$8.62
$14.85
$15.12
$12.93
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$21.08
$21.47
$19.56
$14.89
$25.85
$24.18
$23.72
$23.26
N/A
N/A
    End of period
$22.72
$21.08
$21.47
$19.56
$14.89
$25.85
$24.18
$23.72
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.89
$23.74
$21.99
$18.85
$24.41
$23.31
$21.05
$20.51
N/A
N/A
    End of period
$25.63
$23.89
$23.74
$21.99
$18.85
$24.41
$23.31
$21.05
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.46
$10.73
$11.01
$11.29
$11.33
$11.11
$10.91
N/A
N/A
N/A
    End of period
$10.19
$10.46
$10.73
$11.01
$11.29
$11.33
$11.11
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.32
$18.15
$16.38
$13.56
$20.88
$19.87
$16.87
N/A
N/A
N/A
    End of period
$19.63
$17.32
$18.15
$16.38
$13.56
$20.88
$19.87
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.65%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.59
$10.34
$9.74
$8.17
$11.69
$11.12
$10.31
$9.62
$9.02
N/A
    End of period
$10.56
$9.59
$10.34
$9.74
$8.17
$11.69
$11.12
$10.31
$9.62
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
275
1,803
11,654
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$20.21
$21.73
$19.96
$14.83
$26.47
$22.54
$20.42
N/A
N/A
N/A
    End of period
$23.03
$20.21
$21.73
$19.96
$14.83
$26.47
$22.54
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.61
$14.09
$12.94
$9.93
$16.72
$17.07
$15.60
$15.50
$14.97
N/A
    End of period
$15.07
$13.61
$14.09
$12.94
$9.93
$16.72
$17.07
$15.60
$15.50
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
168
1,930
5,144
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.42
$23.56
$17.83
$13.52
$22.49
$20.61
$17.62
$17.65
$15.25
N/A
    End of period
$24.85
$22.42
$23.56
$17.83
$13.52
$22.49
$20.61
$17.62
$17.65
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,721
4,962
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.37
$10.39
$9.48
$7.32
$10.70
$10.79
N/A
N/A
N/A
N/A
    End of period
$11.33
$10.37
$10.39
$9.48
$7.32
$10.70
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.26
$11.88
$9.62
$7.39
$11.36
$12.42
N/A
N/A
N/A
N/A
    End of period
$12.90
$11.26
$11.88
$9.62
$7.39
$11.36
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.52
$18.87
$18.00
$16.19
$17.53
$16.83
$16.50
$16.51
$15.86
N/A
    End of period
$20.49
$19.52
$18.87
$18.00
$16.19
$17.53
$16.83
$16.50
$16.51
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
109
3,729
3,090
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.19
$12.30
$10.15
$7.86
$12.63
$12.61
N/A
N/A
N/A
N/A
    End of period
$12.86
$11.19
$12.30
$10.15
$7.86
$12.63
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.64
$11.65
$10.21
$7.91
$12.64
$15.27
$11.50
N/A
N/A
N/A
    End of period
$13.29
$10.64
$11.65
$10.21
$7.91
$12.64
$15.27
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.51
$13.80
$12.62
$9.46
$16.44
$15.38
$12.88
$11.95
$10.55
N/A
    End of period
$14.11
$12.51
$13.80
$12.62
$9.46
$16.44
$15.38
$12.88
$11.95
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
-
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.15
$11.17
$9.77
$8.07
$13.29
$11.79
$11.23
$10.75
$10.04
N/A
    End of period
$11.12
$10.15
$11.17
$9.77
$8.07
$13.29
$11.79
$11.23
$10.75
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
260
260
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.32
$13.86
$11.28
$8.59
$14.64
$13.50
$12.11
$11.47
$11.02
N/A
    End of period
$15.26
$13.32
$13.86
$11.28
$8.59
$14.64
$13.50
$12.11
$11.47
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
13,417
13,200
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.47
$11.16
$10.65
$8.40
$15.55
$14.26
$11.10
$9.61
$8.05
N/A
    End of period
$10.81
$9.47
$11.16
$10.65
$8.40
$15.55
$14.26
$11.10
$9.61
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
14,837
19,647
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.65
$20.35
$16.64
$11.95
$22.09
$21.02
$19.26
$18.62
$16.21
N/A
    End of period
$21.11
$18.65
$20.35
$16.64
$11.95
$22.09
$21.02
$19.26
$18.62
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
331
331
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$16.80
$15.71
$15.03
$14.88
$14.34
$13.85
$13.77
$13.81
$13.66
N/A
    End of period
$16.96
$16.80
$15.71
$15.03
$14.88
$14.34
$13.85
$13.77
$13.81
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
268
813
545
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.80
$17.20
$14.35
$10.55
$17.75
$18.72
$16.78
$15.83
$13.03
N/A
    End of period
$16.58
$15.80
$17.20
$14.35
$10.55
$17.75
$18.72
$16.78
$15.83
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
7,731
9,337
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.07
$12.32
$10.30
$6.92
$10.96
$11.59
$10.60
$11.21
$9.45
N/A
    End of period
$14.98
$13.07
$12.32
$10.30
$6.92
$10.96
$11.59
$10.60
$11.21
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
27,185
42,983
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.43
$11.92
$11.56
$11.22
$11.11
$10.72
$10.62
$10.71
$10.61
N/A
    End of period
$12.55
$12.43
$11.92
$11.56
$11.22
$11.11
$10.72
$10.62
$10.71
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
5,745
6,289
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.56
$4.84
$4.06
$3.32
$5.64
$5.56
$4.19
$4.26
N/A
N/A
    End of period
$5.35
$4.56
$4.84
$4.06
$3.32
$5.64
$5.56
$4.19
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
7,437
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.33
$9.96
$8.33
$6.42
$9.60
$10.70
$9.69
$10.19
N/A
N/A
    End of period
$12.42
$10.33
$9.96
$8.33
$6.42
$9.60
$10.70
$9.69
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.48
$7.38
$6.08
$5.39
$10.25
$10.42
$8.26
$8.99
$8.98
N/A
    End of period
$9.19
$8.48
$7.38
$6.08
$5.39
$10.25
$10.42
$8.26
$8.99
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
49,441
52,135
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.65
$6.46
$5.92
$5.05
$10.25
$11.69
N/A
N/A
N/A
N/A
    End of period
$7.22
$6.65
$6.46
$5.92
$5.05
$10.25
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.68
$6.70
$6.06
$5.24
$10.91
$13.56
$11.73
$11.35
N/A
N/A
    End of period
$6.98
$5.68
$6.70
$6.06
$5.24
$10.91
$13.56
$11.73
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
999
4,474
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.16
$12.49
$11.19
$8.76
$17.48
$16.16
$11.84
$11.03
$8.84
N/A
    End of period
$13.36
$11.16
$12.49
$11.19
$8.76
$17.48
$16.16
$11.84
$11.03
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
4,680
29,189
36,267
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.03
$10.22
$10.10
$8.57
$11.46
$10.94
$10.57
$10.09
N/A
N/A
    End of period
$12.74
$11.03
$10.22
$10.10
$8.57
$11.46
$10.94
$10.57
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,538
5,605
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.83
$13.84
$13.31
$10.57
$19.01
$17.69
$14.46
$13.11
$11.26
N/A
    End of period
$13.59
$11.83
$13.84
$13.31
$10.57
$19.01
$17.69
$14.46
$13.11
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
724
997
1,499
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.86
$10.34
$9.06
$7.50
$13.40
$13.56
$11.72
N/A
N/A
N/A
    End of period
$11.33
$9.86
$10.34
$9.06
$7.50
$13.40
$13.56
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.39
$10.46
$9.16
$7.01
$12.32
$10.62
$10.41
N/A
N/A
N/A
    End of period
$12.10
$10.39
$10.46
$9.16
$7.01
$12.32
$10.62
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$27.76
$27.60
$23.80
$20.35
$33.63
$25.53
$21.70
$16.29
N/A
N/A
    End of period
$28.21
$27.76
$27.60
$23.80
$20.35
$33.63
$25.53
$21.70
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
677
10,525
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.64
$8.07
$7.44
$6.38
$13.00
$12.71
$12.47
$9.33
$8.14
N/A
    End of period
$7.74
$6.64
$8.07
$7.44
$6.38
$13.00
$12.71
$12.47
$9.33
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,911
41,551
42,211
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.42
$15.13
$12.35
$9.18
$15.11
$14.44
$13.52
$12.40
$10.99
N/A
    End of period
$16.46
$14.42
$15.13
$12.35
$9.18
$15.11
$14.44
$13.52
$12.40
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,369
1,551
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.67
$9.79
$8.78
$7.16
$11.79
$11.54
$10.30
$10.13
$9.45
N/A
    End of period
$10.87
$9.67
$9.79
$8.78
$7.16
$11.79
$11.54
$10.30
$10.13
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,839
5,879
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.24
$11.38
$10.14
$9.93
$17.01
$19.51
$18.30
$17.25
$15.73
N/A
    End of period
$12.68
$11.24
$11.38
$10.14
$9.93
$17.01
$19.51
$18.30
$17.25
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
14,382
21,135
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.67
$13.60
$11.06
$8.91
$14.06
$14.76
$12.90
$12.70
$11.11
N/A
    End of period
$14.30
$12.67
$13.60
$11.06
$8.91
$14.06
$14.76
$12.90
$12.70
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,202
3,265
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.92
$6.09
$5.58
$3.50
$6.35
$5.69
$5.35
N/A
N/A
N/A
    End of period
$6.41
$5.92
$6.09
$5.58
$3.50
$6.35
$5.69
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.80
$11.74
$9.84
$8.81
$17.22
$14.80
$15.41
N/A
N/A
N/A
    End of period
$9.36
$8.80
$11.74
$9.84
$8.81
$17.22
$14.80
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,193
N/A
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.86
$10.51
$9.36
$7.75
$13.91
$12.90
$11.81
$11.05
N/A
N/A
    End of period
$10.77
$9.86
$10.51
$9.36
$7.75
$13.91
$12.90
$11.81
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
10,913
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.11
$12.43
$11.06
$8.15
$14.15
$13.66
$12.00
$10.83
$9.43
N/A
    End of period
$13.04
$11.11
$12.43
$11.06
$8.15
$14.15
$13.66
$12.00
$10.83
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
16,145
22,294
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.96
$15.63
$14.92
$13.27
$13.57
$12.88
$12.78
$12.82
$12.61
N/A
    End of period
$16.80
$15.96
$15.63
$14.92
$13.27
$13.57
$12.88
$12.78
$12.82
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
388
6,781
5,887
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.60
$13.34
$11.85
$8.31
$12.33
$12.80
$11.90
$12.01
N/A
N/A
    End of period
$15.46
$13.60
$13.34
$11.85
$8.31
$12.33
$12.80
$11.90
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
195
17,851
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.88
$15.04
$13.15
$9.34
$18.17
$19.77
$17.96
$17.58
$16.44
N/A
    End of period
$15.63
$13.88
$15.04
$13.15
$9.34
$18.17
$19.77
$17.96
$17.58
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
120
120
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.78
$12.70
$11.14
$8.73
$14.73
$13.86
$12.31
$11.66
$10.63
N/A
    End of period
$13.29
$11.78
$12.70
$11.14
$8.73
$14.73
$13.86
$12.31
$11.66
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
51,253
66,375
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.15
$11.10
$10.49
$9.49
$11.29
$10.91
$10.39
N/A
N/A
N/A
    End of period
$11.81
$11.15
$11.10
$10.49
$9.49
$11.29
$10.91
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.24
$12.97
$11.47
$9.20
$14.61
$13.81
$12.42
$11.87
$10.94
N/A
    End of period
$13.74
$12.24
$12.97
$11.47
$9.20
$14.61
$13.81
$12.42
$11.87
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,478
50,569
62,917
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.39
$11.60
$10.70
$9.26
$12.08
$11.51
$10.71
N/A
N/A
N/A
    End of period
$12.30
$11.39
$11.60
$10.70
$9.26
$12.08
$11.51
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.49
$12.99
$11.78
$9.80
$13.88
$13.12
$12.01
$11.59
$10.86
N/A
    End of period
$13.83
$12.49
$12.99
$11.78
$9.80
$13.88
$13.12
$12.01
$11.59
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
57,394
60,552
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.87
$24.80
$21.81
$15.61
$28.04
$26.16
$23.62
$22.86
$21.36
N/A
    End of period
$27.62
$23.87
$24.80
$21.81
$15.61
$28.04
$26.16
$23.62
$22.86
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,090
5,484
6,591
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$38.67
$40.29
$32.36
$22.63
$39.15
$34.30
$32.98
$29.68
$25.82
N/A
    End of period
$42.77
$38.67
$40.29
$32.36
$22.63
$39.15
$34.30
$32.98
$29.68
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
556
6,199
2,988
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.82
$9.95
$9.92
$9.47
$10.34
$10.13
N/A
N/A
N/A
N/A
    End of period
$9.80
$9.82
$9.95
$9.92
$9.47
$10.34
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.33
$12.92
$11.45
$8.58
$14.80
$15.07
$12.89
$12.47
$11.11
N/A
    End of period
$14.32
$12.33
$12.92
$11.45
$8.58
$14.80
$15.07
$12.89
$12.47
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
225
704
12,147
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.91
$21.31
$19.42
$14.79
$25.69
$24.04
$23.60
$23.15
$21.29
N/A
    End of period
$22.52
$20.91
$21.31
$19.42
$14.79
$25.69
$24.04
$23.60
$23.15
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,681
3,175
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.70
$23.56
$21.83
$18.73
$24.26
$23.18
$20.94
$20.42
$18.91
N/A
    End of period
$25.40
$23.70
$23.56
$21.83
$18.73
$24.26
$23.18
$20.94
$20.42
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
3,850
12,535
10,757
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.37
$10.65
$10.93
$11.21
$11.26
$11.04
$10.85
$10.85
$11.05
N/A
    End of period
$10.10
$10.37
$10.65
$10.93
$11.21
$11.26
$11.04
$10.85
$10.85
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
852
1,189
2,566
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.24
$18.07
$16.32
$13.52
$20.83
$19.83
$16.84
$15.99
$14.30
N/A
    End of period
$19.53
$17.24
$18.07
$16.32
$13.52
$20.83
$19.83
$16.84
$15.99
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
933
4,908
4,908
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.70%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.54
$10.29
$9.69
$8.13
$11.65
$11.09
$10.28
N/A
N/A
N/A
    End of period
$10.49
$9.54
$10.29
$9.69
$8.13
$11.65
$11.09
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.50
$13.99
$12.85
$9.86
$16.62
$16.98
$15.53
N/A
N/A
N/A
    End of period
$14.94
$13.50
$13.99
$12.85
$9.86
$16.62
$16.98
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.24
$23.39
$17.71
$13.43
$22.36
$20.50
$17.54
N/A
N/A
N/A
    End of period
$24.64
$22.24
$23.39
$17.71
$13.43
$22.36
$20.50
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.22
$11.85
$9.60
$7.38
$11.34
$12.41
$10.83
N/A
N/A
N/A
    End of period
$12.85
$11.22
$11.85
$9.60
$7.38
$11.34
$12.41
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.36
$18.72
$17.87
$16.08
$17.42
$16.73
$16.42
$16.43
N/A
N/A
    End of period
$20.31
$19.36
$18.72
$17.87
$16.08
$17.42
$16.73
$16.42
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.16
$12.26
$10.13
$7.84
$12.61
$12.60
$11.19
N/A
N/A
N/A
    End of period
$12.81
$11.16
$12.26
$10.13
$7.84
$12.61
$12.60
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.60
$11.62
$10.19
$7.90
$12.62
$15.26
$11.49
N/A
N/A
N/A
    End of period
$13.24
$10.60
$11.62
$10.19
$7.90
$12.62
$15.26
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.10
$11.12
$9.73
$8.04
$13.25
$11.76
$11.20
N/A
N/A
N/A
    End of period
$11.06
$10.10
$11.12
$9.73
$8.04
$13.25
$11.76
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.25
$13.80
$11.23
$8.56
$14.59
$13.46
$12.08
$11.45
N/A
N/A
    End of period
$15.17
$13.25
$13.80
$11.23
$8.56
$14.59
$13.46
$12.08
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.41
$11.09
$10.59
$8.36
$15.47
$14.20
$11.05
N/A
N/A
N/A
    End of period
$10.73
$9.41
$11.09
$10.59
$8.36
$15.47
$14.20
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.50
$20.19
$16.52
$11.87
$21.95
$20.89
$19.15
N/A
N/A
N/A
    End of period
$20.93
$18.50
$20.19
$16.52
$11.87
$21.95
$20.89
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$16.67
$15.59
$14.92
$14.78
$14.25
$13.77
$13.70
$13.75
N/A
N/A
    End of period
$16.81
$16.67
$15.59
$14.92
$14.78
$14.25
$13.77
$13.70
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.69
$17.09
$14.26
$10.49
$17.66
$18.63
$16.71
$15.78
N/A
N/A
    End of period
$16.45
$15.69
$17.09
$14.26
$10.49
$17.66
$18.63
$16.71
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.98
$12.25
$10.24
$6.88
$10.91
$11.54
$10.56
$11.18
N/A
N/A
    End of period
$14.87
$12.98
$12.25
$10.24
$6.88
$10.91
$11.54
$10.56
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.37
$11.86
$11.51
$11.18
$11.08
$10.70
$10.60
$10.69
N/A
N/A
    End of period
$12.48
$12.37
$11.86
$11.51
$11.18
$11.08
$10.70
$10.60
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.53
$4.81
$4.03
$3.30
$5.62
$5.53
N/A
N/A
N/A
N/A
    End of period
$5.31
$4.53
$4.81
$4.03
$3.30
$5.62
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.43
$7.34
$6.05
$5.36
$10.21
$10.38
$8.23
$8.97
N/A
N/A
    End of period
$9.13
$8.43
$7.34
$6.05
$5.36
$10.21
$10.38
$8.23
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.63
$6.44
$5.91
$5.04
$10.24
$11.69
N/A
N/A
N/A
N/A
    End of period
$7.20
$6.63
$6.44
$5.91
$5.04
$10.24
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.64
$6.65
$6.02
$5.22
$10.86
$13.50
$11.69
N/A
N/A
N/A
    End of period
$6.93
$5.64
$6.65
$6.02
$5.22
$10.86
$13.50
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.09
$12.42
$11.12
$8.72
$17.40
$16.09
$11.80
$11.00
N/A
N/A
    End of period
$13.26
$11.09
$12.42
$11.12
$8.72
$17.40
$16.09
$11.80
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.96
$10.15
$10.04
$8.53
$11.41
$10.90
$10.54
N/A
N/A
N/A
    End of period
$12.65
$10.96
$10.15
$10.04
$8.53
$11.41
$10.90
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.77
$13.78
$13.25
$10.53
$18.95
$17.64
$14.43
$13.09
N/A
N/A
    End of period
$13.52
$11.77
$13.78
$13.25
$10.53
$18.95
$17.64
$14.43
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.82
$10.30
$9.04
$7.48
$13.38
$13.55
$11.71
$10.88
N/A
N/A
    End of period
$11.29
$9.82
$10.30
$9.04
$7.48
$13.38
$13.55
$11.71
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.04
$9.16
$8.28
$6.17
$11.76
$10.64
N/A
N/A
N/A
N/A
    End of period
$8.94
$8.04
$9.16
$8.28
$6.17
$11.76
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.35
$10.42
$9.14
$7.00
$12.30
$10.61
$10.41
N/A
N/A
N/A
    End of period
$12.05
$10.35
$10.42
$9.14
$7.00
$12.30
$10.61
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$27.58
$27.43
$23.66
$20.25
$33.47
$25.42
$21.62
N/A
N/A
N/A
    End of period
$28.01
$27.58
$27.43
$23.66
$20.25
$33.47
$25.42
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.60
$8.02
$7.40
$6.34
$12.94
$12.66
$12.43
$9.30
N/A
N/A
    End of period
$7.69
$6.60
$8.02
$7.40
$6.34
$12.94
$12.66
$12.43
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.35
$15.06
$12.30
$9.15
$15.06
$14.41
$13.49
$12.38
N/A
N/A
    End of period
$16.37
$14.35
$15.06
$12.30
$9.15
$15.06
$14.41
$13.49
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.62
$9.74
$8.75
$7.13
$11.75
$11.51
$10.28
$10.12
N/A
N/A
    End of period
$10.81
$9.62
$9.74
$8.75
$7.13
$11.75
$11.51
$10.28
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.16
$11.31
$10.09
$9.88
$16.93
$19.43
$18.23
$17.20
N/A
N/A
    End of period
$12.59
$11.16
$11.31
$10.09
$9.88
$16.93
$19.43
$18.23
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.61
$13.54
$11.01
$8.88
$14.02
$14.72
$12.87
$12.68
N/A
N/A
    End of period
$14.22
$12.61
$13.54
$11.01
$8.88
$14.02
$14.72
$12.87
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.77
$11.70
$9.81
$8.79
$17.19
$14.78
$15.40
N/A
N/A
N/A
    End of period
$9.32
$8.77
$11.70
$9.81
$8.79
$17.19
$14.78
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.82
$10.48
$9.33
$7.74
$13.89
$12.89
$11.80
$11.05
N/A
N/A
    End of period
$10.72
$9.82
$10.48
$9.33
$7.74
$13.89
$12.89
$11.80
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.05
$12.37
$11.01
$8.12
$14.10
$13.63
$11.97
$10.81
N/A
N/A
    End of period
$12.96
$11.05
$12.37
$11.01
$8.12
$14.10
$13.63
$11.97
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.85
$15.53
$14.83
$13.20
$13.51
$12.82
$12.73
$12.78
N/A
N/A
    End of period
$16.67
$15.85
$15.53
$14.83
$13.20
$13.51
$12.82
$12.73
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.50
$13.25
$11.77
$8.26
$12.26
$12.74
$11.84
N/A
N/A
N/A
    End of period
$15.34
$13.50
$13.25
$11.77
$8.26
$12.26
$12.74
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.70
$12.62
$11.07
$8.68
$14.66
$13.80
$12.26
$11.61
N/A
N/A
    End of period
$13.19
$11.70
$12.62
$11.07
$8.68
$14.66
$13.80
$12.26
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.11
$11.07
$10.46
$9.47
$11.28
$10.90
$10.38
$10.28
N/A
N/A
    End of period
$11.76
$11.11
$11.07
$10.46
$9.47
$11.28
$10.90
$10.38
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.15
$12.89
$11.40
$9.15
$14.54
$13.74
$12.37
N/A
N/A
N/A
    End of period
$13.64
$12.15
$12.89
$11.40
$9.15
$14.54
$13.74
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.35
$11.56
$10.67
$9.24
$12.06
$11.50
$10.70
$10.47
N/A
N/A
    End of period
$12.25
$11.35
$11.56
$10.67
$9.24
$12.06
$11.50
$10.70
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.40
$12.90
$11.71
$9.75
$13.81
$13.06
$11.96
$11.55
N/A
N/A
    End of period
$13.73
$12.40
$12.90
$11.71
$9.75
$13.81
$13.06
$11.96
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.68
$24.61
$21.65
$15.50
$27.87
$26.01
$23.50
$22.75
N/A
N/A
    End of period
$27.38
$23.68
$24.61
$21.65
$15.50
$27.87
$26.01
$23.50
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$38.35
$39.98
$32.12
$22.47
$38.90
$34.10
$32.80
$29.53
N/A
N/A
    End of period
$42.39
$38.35
$39.98
$32.12
$22.47
$38.90
$34.10
$32.80
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.25
$12.86
$11.40
$8.54
$14.74
$15.02
$12.85
$12.44
N/A
N/A
    End of period
$14.23
$12.25
$12.86
$11.40
$8.54
$14.74
$15.02
$12.85
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.50
$23.37
$21.67
$18.60
$24.10
$23.04
$20.82
N/A
N/A
N/A
    End of period
$25.18
$23.50
$23.37
$21.67
$18.60
$24.10
$23.04
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.28
$10.56
$10.85
$11.13
$11.19
$10.98
$10.79
N/A
N/A
N/A
    End of period
$10.01
$10.28
$10.56
$10.85
$11.13
$11.19
$10.98
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.16
$18.00
$16.26
$13.48
$20.77
$19.79
$16.81
N/A
N/A
N/A
    End of period
$19.43
$17.16
$18.00
$16.26
$13.48
$20.77
$19.79
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.75%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.48
$10.23
$9.64
$8.09
$11.60
$11.04
$10.25
$9.57
$8.99
N/A
    End of period
$10.42
$9.48
$10.23
$9.64
$8.09
$11.60
$11.04
$10.25
$9.57
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
55
55
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
$19.87
$21.39
$19.67
$14.63
$26.14
$22.27
$20.21
$20.38
N/A
N/A
    End of period
$22.62
$19.87
$21.39
$19.67
$14.63
$26.14
$22.27
$20.21
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.40
$13.89
$12.76
$9.80
$16.53
$16.89
$15.46
N/A
N/A
N/A
    End of period
$14.82
$13.40
$13.89
$12.76
$9.80
$16.53
$16.89
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.07
$23.23
$17.60
$13.35
$22.24
$20.39
$17.46
$17.50
$15.14
N/A
    End of period
$24.44
$22.07
$23.23
$17.60
$13.35
$22.24
$20.39
$17.46
$17.50
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
-
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.31
$10.34
$9.44
$7.30
$10.68
$10.78
N/A
N/A
N/A
N/A
    End of period
$11.26
$10.31
$10.34
$9.44
$7.30
$10.68
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.18
$11.82
$9.58
$7.37
$11.33
$12.40
$10.83
N/A
N/A
N/A
    End of period
$12.80
$11.18
$11.82
$9.58
$7.37
$11.33
$12.40
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.20
$18.57
$17.74
$15.97
$17.31
$16.63
$16.33
$16.35
$15.72
N/A
    End of period
$20.13
$19.20
$18.57
$17.74
$15.97
$17.31
$16.63
$16.33
$16.35
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
918
859
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.12
$12.23
$10.10
$7.83
$12.59
$12.59
$11.18
N/A
N/A
N/A
    End of period
$12.76
$11.12
$12.23
$10.10
$7.83
$12.59
$12.59
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.56
$11.58
$10.16
$7.88
$12.60
$15.24
$11.49
N/A
N/A
N/A
    End of period
$13.19
$10.56
$11.58
$10.16
$7.88
$12.60
$15.24
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.31
$13.59
$12.44
$9.33
$16.24
$15.21
$12.75
$11.84
N/A
N/A
    End of period
$13.87
$12.31
$13.59
$12.44
$9.33
$16.24
$15.21
$12.75
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.05
$11.07
$9.69
$8.01
$13.21
$11.73
$11.18
$10.72
N/A
N/A
    End of period
$10.99
$10.05
$11.07
$9.69
$8.01
$13.21
$11.73
$11.18
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.18
$13.74
$11.19
$8.53
$14.55
$13.43
$12.06
N/A
N/A
N/A
    End of period
$15.09
$13.18
$13.74
$11.19
$8.53
$14.55
$13.43
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.34
$11.02
$10.53
$8.31
$15.40
$14.14
$11.01
$9.54
N/A
N/A
    End of period
$10.65
$9.34
$11.02
$10.53
$8.31
$15.40
$14.14
$11.01
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.34
$20.03
$16.39
$11.78
$21.80
$20.76
$19.04
$18.43
$16.07
N/A
    End of period
$20.73
$18.34
$20.03
$16.39
$11.78
$21.80
$20.76
$19.04
$18.43
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
30
30
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$16.53
$15.47
$14.81
$14.68
$14.17
$13.69
$13.63
$13.69
$13.55
$13.76
    End of period
$16.67
$16.53
$15.47
$14.81
$14.68
$14.17
$13.69
$13.63
$13.69
$13.55
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
-
56
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.58
$16.98
$14.18
$10.44
$17.58
$18.55
$16.64
$15.72
$12.96
N/A
    End of period
$16.33
$15.58
$16.98
$14.18
$10.44
$17.58
$18.55
$16.64
$15.72
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
34
558
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.90
$12.18
$10.19
$6.85
$10.87
$11.50
$10.53
$11.15
$9.40
N/A
    End of period
$14.78
$12.90
$12.18
$10.19
$6.85
$10.87
$11.50
$10.53
$11.15
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
459
523
1,879
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.32
$11.81
$11.47
$11.15
$11.05
$10.67
$10.59
$10.68
$10.60
N/A
    End of period
$12.41
$12.32
$11.81
$11.47
$11.15
$11.05
$10.67
$10.59
$10.68
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
83
75
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.51
$4.78
$4.01
$3.28
$5.59
$5.51
N/A
N/A
N/A
N/A
    End of period
$5.28
$4.51
$4.78
$4.01
$3.28
$5.59
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.38
$7.30
$6.02
$5.34
$10.17
$10.35
$8.21
$8.94
$8.94
N/A
    End of period
$9.07
$8.38
$7.30
$6.02
$5.34
$10.17
$10.35
$8.21
$8.94
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
515
579
1,949
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.61
$6.42
$5.89
$5.04
$10.23
$11.68
N/A
N/A
N/A
N/A
    End of period
$7.17
$6.61
$6.42
$5.89
$5.04
$10.23
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.61
$6.62
$5.99
$5.19
$10.82
$13.46
$11.66
$11.29
N/A
N/A
    End of period
$6.88
$5.61
$6.62
$5.99
$5.19
$10.82
$13.46
$11.66
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.02
$12.35
$11.07
$8.68
$17.33
$16.03
$11.76
$10.97
N/A
N/A
    End of period
$13.18
$11.02
$12.35
$11.07
$8.68
$17.33
$16.03
$11.76
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
470
553
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.90
$10.10
$9.99
$8.49
$11.37
$10.86
$10.51
$10.03
N/A
N/A
    End of period
$12.57
$10.90
$10.10
$9.99
$8.49
$11.37
$10.86
$10.51
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.71
$13.71
$13.20
$10.49
$18.90
$17.60
$14.40
$13.06
N/A
N/A
    End of period
$13.44
$11.71
$13.71
$13.20
$10.49
$18.90
$17.60
$14.40
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.79
$10.27
$9.02
$7.47
$13.35
$13.53
$11.71
N/A
N/A
N/A
    End of period
$11.24
$9.79
$10.27
$9.02
$7.47
$13.35
$13.53
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.31
$10.39
$9.11
$6.99
$12.28
$10.60
$10.40
N/A
N/A
N/A
    End of period
$12.00
$10.31
$10.39
$9.11
$6.99
$12.28
$10.60
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$27.42
$27.29
$23.55
$20.16
$33.34
$25.34
$21.56
$16.20
N/A
N/A
    End of period
$27.83
$27.42
$27.29
$23.55
$20.16
$33.34
$25.34
$21.56
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
41
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.56
$7.98
$7.36
$6.32
$12.89
$12.62
$12.39
$9.28
$8.10
N/A
    End of period
$7.64
$6.56
$7.98
$7.36
$6.32
$12.89
$12.62
$12.39
$9.28
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
537
641
2,123
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.27
$9.08
$8.01
$6.93
$10.58
$10.11
N/A
N/A
N/A
N/A
    End of period
$10.06
$9.27
$9.08
$8.01
$6.93
$10.58
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.28
$14.99
$12.25
$9.12
$15.02
$14.37
$13.47
$12.36
N/A
N/A
    End of period
$16.28
$14.28
$14.99
$12.25
$9.12
$15.02
$14.37
$13.47
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.58
$9.70
$8.71
$7.11
$11.72
$11.48
$10.26
$10.10
N/A
N/A
    End of period
$10.75
$9.58
$9.70
$8.71
$7.11
$11.72
$11.48
$10.26
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.10
$11.25
$10.04
$9.84
$16.87
$19.36
$18.18
$17.15
$15.66
N/A
    End of period
$12.51
$11.10
$11.25
$10.04
$9.84
$16.87
$19.36
$18.18
$17.15
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
294
339
2,050
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.54
$13.47
$10.96
$8.85
$13.98
$14.68
$12.84
$12.66
$11.09
N/A
    End of period
$14.14
$12.54
$13.47
$10.96
$8.85
$13.98
$14.68
$12.84
$12.66
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
44
44
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.84
$6.03
$5.53
$3.47
$6.30
$5.65
$5.31
$5.33
N/A
N/A
    End of period
$6.32
$5.84
$6.03
$5.53
$3.47
$6.30
$5.65
$5.31
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.74
$11.66
$9.79
$8.77
$17.16
$14.76
$15.39
N/A
N/A
N/A
    End of period
$9.28
$8.74
$11.66
$9.79
$8.77
$17.16
$14.76
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.79
$10.44
$9.31
$7.72
$13.87
$12.87
$11.80
N/A
N/A
N/A
    End of period
$10.68
$9.79
$10.44
$9.31
$7.72
$13.87
$12.87
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.99
$12.30
$10.96
$8.08
$14.05
$13.58
$11.93
$10.78
$9.40
N/A
    End of period
$12.88
$10.99
$12.30
$10.96
$8.08
$14.05
$13.58
$11.93
$10.78
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
48
836
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.73
$15.42
$14.74
$13.12
$13.43
$12.76
$12.67
$12.73
$12.54
$12.30
    End of period
$16.54
$15.73
$15.42
$14.74
$13.12
$13.43
$12.76
$12.67
$12.73
$12.54
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
43
39
38
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.41
$13.17
$11.71
$8.22
$12.21
$12.69
$11.80
$11.93
N/A
N/A
    End of period
$15.23
$13.41
$13.17
$11.71
$8.22
$12.21
$12.69
$11.80
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
46
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.65
$14.80
$12.96
$9.21
$17.93
$19.54
$17.77
$17.41
$16.30
N/A
    End of period
$15.35
$13.65
$14.80
$12.96
$9.21
$17.93
$19.54
$17.77
$17.41
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
51
496
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.61
$12.54
$11.01
$8.63
$14.58
$13.73
$12.21
$11.57
$10.57
N/A
    End of period
$13.09
$11.61
$12.54
$11.01
$8.63
$14.58
$13.73
$12.21
$11.57
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
689
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.07
$11.03
$10.43
$9.45
$11.26
$10.89
$10.38
N/A
N/A
N/A
    End of period
$11.71
$11.07
$11.03
$10.43
$9.45
$11.26
$10.89
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.07
$12.81
$11.34
$9.10
$14.47
$13.69
$12.32
$11.79
N/A
N/A
    End of period
$13.54
$12.07
$12.81
$11.34
$9.10
$14.47
$13.69
$12.32
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.31
$11.53
$10.65
$9.22
$12.04
$11.49
$10.70
N/A
N/A
N/A
    End of period
$12.20
$11.31
$11.53
$10.65
$9.22
$12.04
$11.49
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.32
$12.82
$11.65
$9.70
$13.75
$13.01
$11.92
$11.51
$10.80
N/A
    End of period
$13.63
$12.32
$12.82
$11.65
$9.70
$13.75
$13.01
$11.92
$11.51
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,313
1,570
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.46
$24.40
$21.48
$15.38
$27.67
$25.83
$23.35
$22.62
$21.19
N/A
    End of period
$27.12
$23.46
$24.40
$21.48
$15.38
$27.67
$25.83
$23.35
$22.62
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
24
24
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$38.03
$39.67
$31.89
$22.32
$38.66
$33.90
$32.63
$29.39
$25.60
N/A
    End of period
$42.02
$38.03
$39.67
$31.89
$22.32
$38.66
$33.90
$32.63
$29.39
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
18
566
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.19
$12.79
$11.34
$8.51
$14.69
$14.97
$12.82
$12.41
$11.07
N/A
    End of period
$14.15
$12.19
$12.79
$11.34
$8.51
$14.69
$14.97
$12.82
$12.41
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
44
1,322
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.56
$20.98
$19.14
$14.59
$25.37
$23.76
$23.35
$22.93
$21.11
N/A
    End of period
$22.13
$20.56
$20.98
$19.14
$14.59
$25.37
$23.76
$23.35
$22.93
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
311
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.30
$23.19
$21.51
$18.47
$23.95
$22.91
$20.71
$20.22
$18.74
$15.85
    End of period
$24.96
$23.30
$23.19
$21.51
$18.47
$23.95
$22.91
$20.71
$20.22
$18.74
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
806
1,205
1,228
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.20
$10.48
$10.77
$11.06
$11.12
$10.92
$10.73
N/A
N/A
N/A
    End of period
$9.92
$10.20
$10.48
$10.77
$11.06
$11.12
$10.92
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.08
$17.92
$16.20
$13.43
$20.72
$19.75
$16.79
$15.95
N/A
N/A
    End of period
$19.33
$17.08
$17.92
$16.20
$13.43
$20.72
$19.75
$16.79
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.80%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.43
$10.18
$9.60
$8.06
$11.56
$11.01
$10.22
$9.55
$8.98
N/A
    End of period
$10.36
$9.43
$10.18
$9.60
$8.06
$11.56
$11.01
$10.22
$9.55
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,990
3,816
4,422
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.30
$13.79
$12.68
$9.74
$16.44
$16.81
$15.38
$15.30
$14.80
N/A
    End of period
$14.69
$13.30
$13.79
$12.68
$9.74
$16.44
$16.81
$15.38
$15.30
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,484
3,065
3,338
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$21.91
$23.06
$17.48
$13.27
$22.11
$20.29
$17.37
$17.43
$15.09
N/A
    End of period
$24.25
$21.91
$23.06
$17.48
$13.27
$22.11
$20.29
$17.37
$17.43
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
361
377
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.15
$11.78
$9.55
$7.35
$11.31
$12.39
$10.83
N/A
N/A
N/A
    End of period
$12.75
$11.15
$11.78
$9.55
$7.35
$11.31
$12.39
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$19.04
$18.42
$17.61
$15.86
$17.20
$16.54
$16.24
$16.28
$15.66
N/A
    End of period
$19.95
$19.04
$18.42
$17.61
$15.86
$17.20
$16.54
$16.24
$16.28
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,709
13,034
14,372
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.08
$12.19
$10.08
$7.81
$12.58
$12.58
$11.18
N/A
N/A
N/A
    End of period
$12.72
$11.08
$12.19
$10.08
$7.81
$12.58
$12.58
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.53
$11.55
$10.14
$7.87
$12.59
$15.23
$11.48
N/A
N/A
N/A
    End of period
$13.13
$10.53
$11.55
$10.14
$7.87
$12.59
$15.23
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.21
$13.48
$12.34
$9.27
$16.13
$15.12
$12.68
$11.78
$10.41
N/A
    End of period
$13.74
$12.21
$13.48
$12.34
$9.27
$16.13
$15.12
$12.68
$11.78
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
897
900
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.00
$11.02
$9.65
$7.98
$13.17
$11.70
$11.16
$10.70
$10.00
N/A
    End of period
$10.94
$10.00
$11.02
$9.65
$7.98
$13.17
$11.70
$11.16
$10.70
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
867
1,613
2,417
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.12
$13.67
$11.14
$8.50
$14.50
$13.39
$12.03
$11.41
$10.98
N/A
    End of period
$15.01
$13.12
$13.67
$11.14
$8.50
$14.50
$13.39
$12.03
$11.41
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
234
1,792
1,813
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.27
$10.95
$10.47
$8.27
$15.32
$14.07
$10.97
$9.51
$7.98
N/A
    End of period
$10.56
$9.27
$10.95
$10.47
$8.27
$15.32
$14.07
$10.97
$9.51
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,220
1,278
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.19
$19.88
$16.28
$11.71
$21.68
$20.65
$18.95
$18.36
$16.00
N/A
    End of period
$20.56
$18.19
$19.88
$16.28
$11.71
$21.68
$20.65
$18.95
$18.36
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
343
358
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$16.39
$15.35
$14.70
$14.58
$14.08
$13.61
$13.55
$13.62
$13.48
N/A
    End of period
$16.52
$16.39
$15.35
$14.70
$14.58
$14.08
$13.61
$13.55
$13.62
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
3,181
7,073
7,409
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.48
$16.87
$14.10
$10.38
$17.49
$18.47
$16.58
$15.67
$12.92
N/A
    End of period
$16.21
$15.48
$16.87
$14.10
$10.38
$17.49
$18.47
$16.58
$15.67
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
361
1,528
2,498
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.82
$12.11
$10.14
$6.82
$10.83
$11.46
$10.50
$11.12
$9.38
N/A
    End of period
$14.68
$12.82
$12.11
$10.14
$6.82
$10.83
$11.46
$10.50
$11.12
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,716
1,894
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.25
$11.76
$11.42
$11.11
$11.01
$10.64
$10.56
$10.66
$10.58
N/A
    End of period
$12.34
$12.25
$11.76
$11.42
$11.11
$11.01
$10.64
$10.56
$10.66
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
4,460
6,199
7,821
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.48
$4.76
$3.99
$3.27
$5.57
$5.49
N/A
N/A
N/A
N/A
    End of period
$5.24
$4.48
$4.76
$3.99
$3.27
$5.57
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.33
$7.26
$5.99
$5.31
$10.12
$10.31
$8.18
$8.92
$8.92
N/A
    End of period
$9.01
$8.33
$7.26
$5.99
$5.31
$10.12
$10.31
$8.18
$8.92
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,194
2,306
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.59
$6.41
$5.88
$5.03
$10.22
$11.68
N/A
N/A
N/A
N/A
    End of period
$7.15
$6.59
$6.41
$5.88
$5.03
$10.22
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.57
$6.58
$5.96
$5.17
$10.77
$13.41
$11.62
$11.26
N/A
N/A
    End of period
$6.83
$5.57
$6.58
$5.96
$5.17
$10.77
$13.41
$11.62
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,480
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.95
$12.28
$11.01
$8.64
$17.26
$15.98
$11.72
$10.94
$8.78
N/A
    End of period
$13.09
$10.95
$12.28
$11.01
$8.64
$17.26
$15.98
$11.72
$10.94
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,616
1,914
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.83
$10.04
$9.94
$8.45
$11.32
$10.82
$10.47
N/A
N/A
N/A
    End of period
$12.48
$10.83
$10.04
$9.94
$8.45
$11.32
$10.82
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.65
$13.66
$13.15
$10.46
$18.84
$17.56
$14.38
$13.05
$11.23
N/A
    End of period
$13.37
$11.65
$13.66
$13.15
$10.46
$18.84
$17.56
$14.38
$13.05
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,976
7,158
9,322
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.75
$10.24
$8.99
$7.45
$13.33
$13.52
$11.70
N/A
N/A
N/A
    End of period
$11.19
$9.75
$10.24
$8.99
$7.45
$13.33
$13.52
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,961
N/A
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.27
$10.36
$9.09
$6.97
$12.26
$10.59
$10.39
N/A
N/A
N/A
    End of period
$11.95
$10.27
$10.36
$9.09
$6.97
$12.26
$10.59
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$27.24
$27.13
$23.42
$20.06
$33.20
$25.24
$21.49
$16.15
N/A
N/A
    End of period
$27.64
$27.24
$27.13
$23.42
$20.06
$33.20
$25.24
$21.49
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,319
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.52
$7.93
$7.32
$6.29
$12.84
$12.57
$12.35
$9.25
$8.09
N/A
    End of period
$7.59
$6.52
$7.93
$7.32
$6.29
$12.84
$12.57
$12.35
$9.25
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,349
5,808
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.21
$14.93
$12.20
$9.09
$14.98
$14.34
$13.44
$12.34
$10.96
N/A
    End of period
$16.19
$14.21
$14.93
$12.20
$9.09
$14.98
$14.34
$13.44
$12.34
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,993
4,310
6,174
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.53
$9.66
$8.68
$7.08
$11.68
$11.46
$10.24
$10.09
$9.42
N/A
    End of period
$10.69
$9.53
$9.66
$8.68
$7.08
$11.68
$11.46
$10.24
$10.09
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
4,093
25,881
27,315
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.03
$11.19
$9.99
$9.79
$16.80
$19.29
$18.12
$17.11
$15.63
N/A
    End of period
$12.43
$11.03
$11.19
$9.99
$9.79
$16.80
$19.29
$18.12
$17.11
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,050
2,576
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.48
$13.42
$10.92
$8.82
$13.94
$14.65
$12.82
$12.65
$11.08
N/A
    End of period
$14.07
$12.48
$13.42
$10.92
$8.82
$13.94
$14.65
$12.82
$12.65
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,953
4,365
5,728
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.81
$5.99
$5.50
$3.45
$6.27
$5.63
$5.29
N/A
N/A
N/A
    End of period
$6.28
$5.81
$5.99
$5.50
$3.45
$6.27
$5.63
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.71
$11.63
$9.76
$8.76
$17.13
$14.75
$15.38
$11.39
N/A
N/A
    End of period
$9.24
$8.71
$11.63
$9.76
$8.76
$17.13
$14.75
$15.38
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,251
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.75
$10.41
$9.28
$7.70
$13.85
$12.86
$11.79
N/A
N/A
N/A
    End of period
$10.63
$9.75
$10.41
$9.28
$7.70
$13.85
$12.86
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.94
$12.26
$10.92
$8.05
$14.01
$13.55
$11.91
$10.77
$9.39
N/A
    End of period
$12.82
$10.94
$12.26
$10.92
$8.05
$14.01
$13.55
$11.91
$10.77
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
14,592
14,027
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.63
$15.33
$14.66
$13.06
$13.37
$12.71
$12.63
$12.69
$12.50
N/A
    End of period
$16.43
$15.63
$15.33
$14.66
$13.06
$13.37
$12.71
$12.63
$12.69
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
5,504
23,728
25,650
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.32
$13.09
$11.64
$8.18
$12.15
$12.63
$11.76
$11.89
N/A
N/A
    End of period
$15.12
$13.32
$13.09
$11.64
$8.18
$12.15
$12.63
$11.76
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
3,210
21,135
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.54
$14.69
$12.86
$9.15
$17.82
$19.43
$17.67
$17.32
$16.23
N/A
    End of period
$15.22
$13.54
$14.69
$12.86
$9.15
$17.82
$19.43
$17.67
$17.32
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
519
1,474
1,501
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.03
$11.00
$10.41
$9.43
$11.24
$10.88
$10.37
N/A
N/A
N/A
    End of period
$11.66
$11.03
$11.00
$10.41
$9.43
$11.24
$10.88
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.99
$12.73
$11.27
$9.05
$14.40
$13.63
$12.28
$11.75
$10.85
N/A
    End of period
$13.44
$11.99
$12.73
$11.27
$9.05
$14.40
$13.63
$12.28
$11.75
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
57,052
61,597
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.23
$12.74
$11.58
$9.64
$13.68
$12.95
$11.87
$11.47
$10.77
N/A
    End of period
$13.53
$12.23
$12.74
$11.58
$9.64
$13.68
$12.95
$11.87
$11.47
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
41,870
49,410
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.28
$24.23
$21.34
$15.29
$27.52
$25.70
$23.25
$22.53
$21.09
N/A
    End of period
$26.90
$23.28
$24.23
$21.34
$15.29
$27.52
$25.70
$23.25
$22.53
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,249
1,303
1,504
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$37.73
$39.38
$31.66
$22.17
$38.41
$33.71
$32.46
$29.25
$25.49
N/A
    End of period
$41.66
$37.73
$39.38
$31.66
$22.17
$38.41
$33.71
$32.46
$29.25
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,154
1,771
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.11
$12.72
$11.29
$8.47
$14.63
$14.92
$12.78
$12.38
$11.05
N/A
    End of period
$14.06
$12.11
$12.72
$11.29
$8.47
$14.63
$14.92
$12.78
$12.38
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,446
3,756
4,629
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.11
$23.01
$21.35
$18.35
$23.80
$22.77
$20.60
$20.12
$18.66
N/A
    End of period
$24.74
$23.11
$23.01
$21.35
$18.35
$23.80
$22.77
$20.60
$20.12
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
3,717
6,385
6,809
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.11
$10.40
$10.70
$10.98
$11.05
$10.85
$10.68
$10.69
$10.91
N/A
    End of period
$9.83
$10.11
$10.40
$10.70
$10.98
$11.05
$10.85
$10.68
$10.69
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
3,060
6,741
7,187
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.00
$17.85
$16.15
$13.39
$20.66
$19.71
$16.76
$15.93
$14.28
N/A
    End of period
$19.23
$17.00
$17.85
$16.15
$13.39
$20.66
$19.71
$16.76
$15.93
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,848
3,290
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 2.85%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.37
$10.12
$9.56
$8.03
$11.52
$10.98
$10.19
$9.53
$8.96
N/A
    End of period
$10.30
$9.37
$10.12
$9.56
$8.03
$11.52
$10.98
$10.19
$9.53
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
146
147
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.20
$13.69
$12.60
$9.68
$16.34
$16.72
$15.31
$15.24
N/A
N/A
    End of period
$14.58
$13.20
$13.69
$12.60
$9.68
$16.34
$16.72
$15.31
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$21.74
$22.89
$17.37
$13.19
$21.99
$20.18
$17.29
$17.35
N/A
N/A
    End of period
$24.05
$21.74
$22.89
$17.37
$13.19
$21.99
$20.18
$17.29
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.17
$11.82
$9.59
$7.38
$11.35
$12.42
$10.83
N/A
N/A
N/A
    End of period
$12.77
$11.17
$11.82
$9.59
$7.38
$11.35
$12.42
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.87
$18.28
$17.47
$15.75
$17.08
$16.44
$16.16
$16.20
$15.59
N/A
    End of period
$19.77
$18.87
$18.28
$17.47
$15.75
$17.08
$16.44
$16.16
$16.20
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
342
342
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.05
$12.16
$10.06
$7.80
$12.56
$12.57
$11.18
N/A
N/A
N/A
    End of period
$12.66
$11.05
$12.16
$10.06
$7.80
$12.56
$12.57
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.50
$11.52
$10.12
$7.85
$12.57
$15.22
$11.48
N/A
N/A
N/A
    End of period
$13.09
$10.50
$11.52
$10.12
$7.85
$12.57
$15.22
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.10
$13.37
$12.25
$9.20
$16.03
$15.03
$12.61
N/A
N/A
N/A
    End of period
$13.62
$12.10
$13.37
$12.25
$9.20
$16.03
$15.03
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.94
$10.96
$9.61
$7.95
$13.13
$11.67
$11.13
$10.68
$9.99
N/A
    End of period
$10.87
$9.94
$10.96
$9.61
$7.95
$13.13
$11.67
$11.13
$10.68
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,080
1,080
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.05
$13.61
$11.10
$8.47
$14.46
$13.36
$12.01
$11.39
$10.97
N/A
    End of period
$14.93
$13.05
$13.61
$11.10
$8.47
$14.46
$13.36
$12.01
$11.39
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
503
503
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.21
$10.88
$10.41
$8.22
$15.25
$14.01
$10.92
$9.48
$7.96
N/A
    End of period
$10.49
$9.21
$10.88
$10.41
$8.22
$15.25
$14.01
$10.92
$9.48
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
756
756
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.12
$19.82
$16.23
$11.68
$21.62
$20.58
$18.85
N/A
N/A
N/A
    End of period
$20.48
$18.12
$19.82
$16.23
$11.68
$21.62
$20.58
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$16.26
$15.23
$14.60
$14.48
$13.99
$13.53
$13.48
$13.55
$13.43
N/A
    End of period
$16.37
$16.26
$15.23
$14.60
$14.48
$13.99
$13.53
$13.48
$13.55
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,099
1,099
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.37
$16.76
$14.01
$10.33
$17.41
$18.39
$16.52
$15.62
$12.88
N/A
    End of period
$16.09
$15.37
$16.76
$14.01
$10.33
$17.41
$18.39
$16.52
$15.62
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
456
472
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.74
$12.04
$10.09
$6.79
$10.78
$11.42
$10.46
$11.09
$9.36
N/A
    End of period
$14.58
$12.74
$12.04
$10.09
$6.79
$10.78
$11.42
$10.46
$11.09
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
8,949
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.19
$11.70
$11.37
$11.07
$10.98
$10.62
$10.54
$10.64
$10.57
N/A
    End of period
$12.27
$12.19
$11.70
$11.37
$11.07
$10.98
$10.62
$10.54
$10.64
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
163
155
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.45
$4.73
$3.97
$3.25
$5.55
$5.47
N/A
N/A
N/A
N/A
    End of period
$5.20
$4.45
$4.73
$3.97
$3.25
$5.55
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.27
$7.21
$5.95
$5.29
$10.08
$10.27
$8.15
$8.89
N/A
N/A
    End of period
$8.95
$8.27
$7.21
$5.95
$5.29
$10.08
$10.27
$8.15
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.57
$6.39
$5.87
$5.02
$10.21
$11.67
N/A
N/A
N/A
N/A
    End of period
$7.12
$6.57
$6.39
$5.87
$5.02
$10.21
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.89
$12.21
$10.95
$8.60
$17.19
$15.92
$11.69
$10.91
$8.76
N/A
    End of period
$13.01
$10.89
$12.21
$10.95
$8.60
$17.19
$15.92
$11.69
$10.91
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
642
2,059
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.76
$9.99
$9.89
$8.41
$11.27
$10.78
$10.44
$9.98
N/A
N/A
    End of period
$12.40
$10.76
$9.99
$9.89
$8.41
$11.27
$10.78
$10.44
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.60
$13.60
$13.10
$10.43
$18.79
$17.52
$14.35
$13.03
$11.22
N/A
    End of period
$13.30
$11.60
$13.60
$13.10
$10.43
$18.79
$17.52
$14.35
$13.03
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
116
122
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.72
$10.21
$8.97
$7.43
$13.31
$13.50
$11.69
N/A
N/A
N/A
    End of period
$11.15
$9.72
$10.21
$8.97
$7.43
$13.31
$13.50
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.24
$10.33
$9.07
$6.96
$12.24
$10.57
$10.39
N/A
N/A
N/A
    End of period
$11.90
$10.24
$10.33
$9.07
$6.96
$12.24
$10.57
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$27.07
$26.97
$23.30
$19.96
$33.05
$25.14
$21.42
$16.11
N/A
N/A
    End of period
$27.45
$27.07
$26.97
$23.30
$19.96
$33.05
$25.14
$21.42
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.48
$7.88
$7.28
$6.26
$12.78
$12.52
$12.31
$9.23
N/A
N/A
    End of period
$7.54
$6.48
$7.88
$7.28
$6.26
$12.78
$12.52
$12.31
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.13
$14.86
$12.15
$9.06
$14.93
$14.30
$13.41
$12.32
$10.95
N/A
    End of period
$16.10
$14.13
$14.86
$12.15
$9.06
$14.93
$14.30
$13.41
$12.32
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
79
103
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.48
$9.61
$8.64
$7.06
$11.65
$11.43
$10.22
$10.07
$9.41
N/A
    End of period
$10.63
$9.48
$9.61
$8.64
$7.06
$11.65
$11.43
$10.22
$10.07
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
101
98
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.96
$11.12
$9.93
$9.74
$16.72
$19.22
$18.06
$17.06
N/A
N/A
    End of period
$12.34
$10.96
$11.12
$9.93
$9.74
$16.72
$19.22
$18.06
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.42
$13.36
$10.88
$8.79
$13.90
$14.61
$12.79
$12.63
$11.07
N/A
    End of period
$13.99
$12.42
$13.36
$10.88
$8.79
$13.90
$14.61
$12.79
$12.63
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
82
121
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.77
$5.96
$5.47
$3.43
$6.24
$5.61
$5.28
N/A
N/A
N/A
    End of period
$6.24
$5.77
$5.96
$5.47
$3.43
$6.24
$5.61
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.68
$11.59
$9.74
$8.74
$17.11
$14.73
$15.37
N/A
N/A
N/A
    End of period
$9.20
$8.68
$11.59
$9.74
$8.74
$17.11
$14.73
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.72
$10.38
$9.26
$7.69
$13.82
$12.84
$11.78
N/A
N/A
N/A
    End of period
$10.59
$9.72
$10.38
$9.26
$7.69
$13.82
$12.84
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.87
$12.18
$10.86
$8.02
$13.95
$13.50
$11.89
$10.75
$9.38
N/A
    End of period
$12.73
$10.87
$12.18
$10.86
$8.02
$13.95
$13.50
$11.89
$10.75
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
821
877
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.52
$15.23
$14.57
$12.99
$13.31
$12.65
$12.58
$12.65
$12.46
N/A
    End of period
$16.30
$15.52
$15.23
$14.57
$12.99
$13.31
$12.65
$12.58
$12.65
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
914
1,315
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.29
$13.06
$11.62
$8.17
$12.13
$12.59
$11.71
$11.85
N/A
N/A
    End of period
$15.07
$13.29
$13.06
$11.62
$8.17
$12.13
$12.59
$11.71
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
85
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.42
$14.58
$12.77
$9.09
$17.71
$19.31
$17.58
$17.24
$16.16
N/A
    End of period
$15.09
$13.42
$14.58
$12.77
$9.09
$17.71
$19.31
$17.58
$17.24
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
331
331
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.46
$12.38
$10.88
$8.54
$14.45
$13.62
$12.12
$11.50
$10.51
N/A
    End of period
$12.90
$11.46
$12.38
$10.88
$8.54
$14.45
$13.62
$12.12
$11.50
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
33,795
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.99
$10.96
$10.38
$9.41
$11.22
$10.86
$10.36
N/A
N/A
N/A
    End of period
$11.62
$10.99
$10.96
$10.38
$9.41
$11.22
$10.86
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.91
$12.65
$11.21
$9.00
$14.33
$13.57
$12.23
$11.71
N/A
N/A
    End of period
$13.37
$11.91
$12.65
$11.21
$9.00
$14.33
$13.57
$12.23
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.23
$11.46
$10.59
$9.18
$12.00
$11.46
$10.68
N/A
N/A
N/A
    End of period
$12.10
$11.23
$11.46
$10.59
$9.18
$12.00
$11.46
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.15
$12.66
$11.51
$9.59
$13.61
$12.89
$11.83
$11.43
$10.74
N/A
    End of period
$13.43
$12.15
$12.66
$11.51
$9.59
$13.61
$12.89
$11.83
$11.43
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
8,752
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$23.10
$24.05
$21.19
$15.19
$27.35
$25.56
$23.13
$22.43
$21.00
N/A
    End of period
$26.67
$23.10
$24.05
$21.19
$15.19
$27.35
$25.56
$23.13
$22.43
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
87
87
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$37.40
$39.05
$31.43
$22.02
$38.17
$33.51
$32.29
$29.11
$25.38
N/A
    End of period
$41.29
$37.40
$39.05
$31.43
$22.02
$38.17
$33.51
$32.29
$29.11
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
484
486
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.05
$12.66
$11.24
$8.43
$14.58
$14.87
$12.75
$12.36
$11.03
N/A
    End of period
$13.97
$12.05
$12.66
$11.24
$8.43
$14.58
$14.87
$12.75
$12.36
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
123
161
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$20.22
$20.65
$18.86
$14.39
$25.05
$23.49
$23.10
N/A
N/A
N/A
    End of period
$21.74
$20.22
$20.65
$18.86
$14.39
$25.05
$23.49
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.92
$22.83
$21.20
$18.22
$23.65
$22.64
$20.50
$20.03
$18.58
N/A
    End of period
$24.52
$22.92
$22.83
$21.20
$18.22
$23.65
$22.64
$20.50
$20.03
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
95
93
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.02
$10.31
$10.61
$10.90
$10.97
$10.78
$10.61
N/A
N/A
N/A
    End of period
$9.81
$10.02
$10.31
$10.61
$10.90
$10.97
$10.78
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.93
$17.78
$16.09
$13.35
$20.61
$19.67
$16.73
$15.92
$14.27
N/A
    End of period
$19.14
$16.93
$17.78
$16.09
$13.35
$20.61
$19.67
$16.73
$15.92
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,212
1,212
N/A

 
 
 


Accumulation Unit Values
                    
Contract with Endorsements - 2.90%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.32
$10.07
$9.51
$7.99
$11.47
$10.94
$10.16
$9.50
$8.94
N/A
    End of period
$10.23
$9.32
$10.07
$9.51
$7.99
$11.47
$10.94
$10.16
$9.50
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
247
265
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.10
$13.60
$12.51
$9.63
$16.25
$16.64
$15.24
$15.18
N/A
N/A
    End of period
$14.46
$13.10
$13.60
$12.51
$9.63
$16.25
$16.64
$15.24
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
N/A
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$21.57
$22.73
$17.25
$13.11
$21.86
$20.08
$17.21
$17.28
$14.98
N/A
    End of period
$23.85
$21.57
$22.73
$17.25
$13.11
$21.86
$20.08
$17.21
$17.28
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
3,702
4,126
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.07
$11.72
$9.51
$7.33
$11.28
$12.37
$10.82
N/A
N/A
N/A
    End of period
$12.65
$11.07
$11.72
$9.51
$7.33
$11.28
$12.37
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$18.72
$18.14
$17.35
$15.64
$16.98
$16.34
$16.07
$16.12
$15.52
N/A
    End of period
$19.60
$18.72
$18.14
$17.35
$15.64
$16.98
$16.34
$16.07
$16.12
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
99
99
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.46
$11.49
$10.09
$7.84
$12.55
$15.21
$11.48
N/A
N/A
N/A
    End of period
$13.04
$10.46
$11.49
$10.09
$7.84
$12.55
$15.21
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.01
$13.27
$12.16
$9.14
$15.93
$14.94
$12.55
$11.67
$10.32
N/A
    End of period
$13.50
$12.01
$13.27
$12.16
$9.14
$15.93
$14.94
$12.55
$11.67
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,132
1,200
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.91
$10.93
$9.59
$7.94
$13.12
$11.67
$11.12
N/A
N/A
N/A
    End of period
$10.83
$9.91
$10.93
$9.59
$7.94
$13.12
$11.67
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.99
$13.55
$11.05
$8.44
$14.41
$13.32
$11.98
N/A
N/A
N/A
    End of period
$14.84
$12.99
$13.55
$11.05
$8.44
$14.41
$13.32
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.15
$10.81
$10.34
$8.18
$15.17
$13.95
$10.88
N/A
N/A
N/A
    End of period
$10.41
$9.15
$10.81
$10.34
$8.18
$15.17
$13.95
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$17.89
$19.57
$16.04
$11.55
$21.41
$20.41
$18.75
$18.18
$15.86
N/A
    End of period
$20.20
$17.89
$19.57
$16.04
$11.55
$21.41
$20.41
$18.75
$18.18
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
135
149
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
$16.12
$15.11
$14.49
$14.38
$13.90
$13.45
$13.41
$13.49
$13.37
N/A
    End of period
$16.23
$16.12
$15.11
$14.49
$14.38
$13.90
$13.45
$13.41
$13.49
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
176
174
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.26
$16.66
$13.93
$10.27
$17.32
$18.31
$16.45
$15.56
$12.85
N/A
    End of period
$15.97
$15.26
$16.66
$13.93
$10.27
$17.32
$18.31
$16.45
$15.56
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,237
4,724
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.67
$11.98
$10.03
$6.75
$10.73
$11.37
$10.43
$11.06
$9.34
N/A
    End of period
$14.48
$12.67
$11.98
$10.03
$6.75
$10.73
$11.37
$10.43
$11.06
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
9,990
10,112
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.13
$11.65
$11.33
$11.03
$10.95
$10.59
$10.52
$10.63
$10.56
N/A
    End of period
$12.21
$12.13
$11.65
$11.33
$11.03
$10.95
$10.59
$10.52
$10.63
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,820
16,545
24,036
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$4.42
$4.70
$3.95
$3.24
$5.52
$5.45
N/A
N/A
N/A
N/A
    End of period
$5.17
$4.42
$4.70
$3.95
$3.24
$5.52
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.22
$7.17
$5.92
$5.26
$10.04
$10.23
$8.13
$8.87
$8.87
N/A
    End of period
$8.88
$8.22
$7.17
$5.92
$5.26
$10.04
$10.23
$8.13
$8.87
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
13,045
12,338
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.55
$6.38
$5.86
$5.02
$10.20
$11.66
N/A
N/A
N/A
N/A
    End of period
$7.10
$6.55
$6.38
$5.86
$5.02
$10.20
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.82
$12.14
$10.90
$8.56
$17.11
$15.86
$11.65
$10.88
$8.74
N/A
    End of period
$12.92
$10.82
$12.14
$10.90
$8.56
$17.11
$15.86
$11.65
$10.88
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
9,834
11,194
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.71
$9.94
$9.85
$8.38
$11.23
$10.76
$10.40
N/A
N/A
N/A
    End of period
$12.33
$10.71
$9.94
$9.85
$8.38
$11.23
$10.76
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.53
$13.53
$13.04
$10.39
$18.73
$17.47
$14.32
$13.01
$11.21
N/A
    End of period
$13.22
$11.53
$13.53
$13.04
$10.39
$18.73
$17.47
$14.32
$13.01
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,648
22,924
27,894
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.68
$10.18
$8.95
$7.42
$13.29
$13.49
$11.69
N/A
N/A
N/A
    End of period
$11.10
$9.68
$10.18
$8.95
$7.42
$13.29
$13.49
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$7.95
$9.07
$8.22
$6.14
$11.72
$10.63
N/A
N/A
N/A
N/A
    End of period
$8.82
$7.95
$9.07
$8.22
$6.14
$11.72
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$26.91
$26.82
$23.18
$19.87
$32.92
$25.05
$21.35
$16.07
N/A
N/A
    End of period
$27.27
$26.91
$26.82
$23.18
$19.87
$32.92
$25.05
$21.35
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
3,800
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.44
$7.84
$7.24
$6.23
$12.73
$12.47
$12.27
$9.20
$8.05
N/A
    End of period
$7.49
$6.44
$7.84
$7.24
$6.23
$12.73
$12.47
$12.27
$9.20
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
8,981
12,424
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$14.07
$14.79
$12.10
$9.03
$14.89
$14.27
$13.39
$12.31
$10.94
N/A
    End of period
$16.02
$14.07
$14.79
$12.10
$9.03
$14.89
$14.27
$13.39
$12.31
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,684
22,807
27,991
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.43
$9.57
$8.61
$7.04
$11.61
$11.40
$10.20
$10.06
$9.41
N/A
    End of period
$10.57
$9.43
$9.57
$8.61
$7.04
$11.61
$11.40
$10.20
$10.06
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
2,006
25,607
31,768
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.89
$11.06
$9.88
$9.70
$16.65
$19.15
$18.00
$17.01
$15.56
N/A
    End of period
$12.26
$10.89
$11.06
$9.88
$9.70
$16.65
$19.15
$18.00
$17.01
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
6,556
7,572
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.36
$13.30
$10.84
$8.76
$13.86
$14.57
$12.77
$12.61
$11.06
N/A
    End of period
$13.91
$12.36
$13.30
$10.84
$8.76
$13.86
$14.57
$12.77
$12.61
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
1,663
23,516
28,579
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
$5.73
$5.92
$5.44
$3.42
$6.22
$5.59
$5.26
N/A
N/A
N/A
    End of period
$6.20
$5.73
$5.92
$5.44
$3.42
$6.22
$5.59
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$8.64
$11.55
$9.71
$8.72
$17.08
$14.71
$15.36
N/A
N/A
N/A
    End of period
$9.17
$8.64
$11.55
$9.71
$8.72
$17.08
$14.71
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.68
$10.35
$9.24
$7.67
$13.80
$12.83
$11.77
N/A
N/A
N/A
    End of period
$10.55
$9.68
$10.35
$9.24
$7.67
$13.80
$12.83
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.82
$12.13
$10.83
$7.99
$13.91
$13.47
$11.86
$10.73
$9.37
N/A
    End of period
$12.67
$10.82
$12.13
$10.83
$7.99
$13.91
$13.47
$11.86
$10.73
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
218
248
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$15.41
$15.14
$14.48
$12.91
$13.24
$12.60
$12.53
$12.61
$12.42
N/A
    End of period
$16.18
$15.41
$15.14
$14.48
$12.91
$13.24
$12.60
$12.53
$12.61
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
668
688
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
$13.14
$12.92
$11.50
$8.09
$12.03
$12.52
$11.66
$11.81
N/A
N/A
    End of period
$14.90
$13.14
$12.92
$11.50
$8.09
$12.03
$12.52
$11.66
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,277
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.95
$10.93
$10.35
$9.39
$11.20
$10.85
$10.36
N/A
N/A
N/A
    End of period
$11.57
$10.95
$10.93
$10.35
$9.39
$11.20
$10.85
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
N/A
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.07
$12.58
$11.44
$9.54
$13.55
$12.84
$11.78
$11.39
$10.71
N/A
    End of period
$13.33
$12.07
$12.58
$11.44
$9.54
$13.55
$12.84
$11.78
$11.39
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
753
8,121
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.90
$23.85
$21.03
$15.09
$27.17
$25.41
$23.00
$22.32
$20.91
N/A
    End of period
$26.43
$22.90
$23.85
$21.03
$15.09
$27.17
$25.41
$23.00
$22.32
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
459
487
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$37.09
$38.75
$31.19
$21.87
$37.93
$33.32
$32.11
$28.97
$25.27
N/A
    End of period
$40.92
$37.09
$38.75
$31.19
$21.87
$37.93
$33.32
$32.11
$28.97
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
-
-
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.97
$12.59
$11.18
$8.39
$14.52
$14.82
$12.71
$12.33
$11.01
N/A
    End of period
$13.88
$11.97
$12.59
$11.18
$8.39
$14.52
$14.82
$12.71
$12.33
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,061
1,125
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
$22.73
$22.65
$21.04
$18.10
$23.50
$22.51
$20.39
$19.93
$18.50
N/A
    End of period
$24.31
$22.73
$22.65
$21.04
$18.10
$23.50
$22.51
$20.39
$19.93
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
279
295
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
$9.95
$10.24
$10.54
$10.83
$10.91
$10.73
$10.56
$10.59
N/A
N/A
    End of period
$9.66
$9.95
$10.24
$10.54
$10.83
$10.91
$10.73
$10.56
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
43,426
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
$16.84
$17.70
$16.03
$13.31
$20.55
$19.62
$16.70
$15.90
N/A
N/A
    End of period
$19.04
$16.84
$17.70
$16.03
$13.31
$20.55
$19.62
$16.70
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
3,897
N/A
N/A

 
 
 

Accumulation Unit Values
                    
Contract with Endorsements - 3.20%
                    
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Disciplined Growth Division
                    
Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Disciplined Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 20 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 35 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL Institutional Alt 50 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL Institutional Alt 65 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Balanced Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Blue Chip Income and Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Global Small Capitalization Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/American Funds Growth Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds Growth-Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds International Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/American Funds New World Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Commodity Securities Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/BlackRock Global Allocation Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Brookfield Global Infrastructure Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Capital Guardian Global Diversified Research Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/DFA U.S. Core Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Eagle SmallCap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Eastspring Investments Asia ex-Japan Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Eastspring Investments China-India Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Founding Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Global Multisector Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton International Small Cap Growth Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Franklin Templeton Mutual Shares Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Franklin Templeton Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Core Plus Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Emerging Markets Debt Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Goldman Sachs U.S. Equity Flex Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Invesco Global Real Estate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Invesco International Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Invesco Large Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Invesco Small Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Ivy Asset Strategy Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan International Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/JPMorgan MidCap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/JPMorgan U.S. Government & Quality Bond Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Emerging Markets Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Lazard Mid Cap Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Basics Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/M&G Global Leaders Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Mellon Capital Management (MCM) 10 x 10 Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$12.20
$11.57
$9.72
$6.56
$10.46
$11.12
$10.23
$10.88
$9.34
N/A
    End of period
$13.91
$12.20
$11.57
$9.72
$6.56
$10.46
$11.12
$10.23
$10.88
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,217
3,727
N/A
                     
JNL/MCM Bond Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Communications Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Consumer Brands Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$7.92
$6.93
$5.74
$5.12
$9.79
$10.00
$7.97
$8.73
$8.88
N/A
    End of period
$8.53
$7.92
$6.93
$5.74
$5.12
$9.79
$10.00
$7.97
$8.73
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
5,027
4,351
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Dow Dividend Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Division
                  
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Emerging Markets Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM European 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Financial Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Global 15 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.42
$11.73
$10.56
$8.32
$16.68
$15.50
$11.42
$10.70
$8.75
N/A
    End of period
$12.40
$10.42
$11.73
$10.56
$8.32
$16.68
$15.50
$11.42
$10.70
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,072
3,791
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Global Alpha Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Healthcare Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Index 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM International Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM JNL 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM JNL Optimized 5 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Nasdaq 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM NYSE International 25 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Oil & Gas Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Pacific Rim 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 10 Division
                    
  Accumulation unit value:
                    
    Beginning of period
$6.20
$7.57
$7.02
$6.05
$12.41
$12.20
$12.03
$9.05
$8.05
N/A
    End of period
$7.19
$6.20
$7.57
$7.02
$6.05
$12.41
$12.20
$12.03
$9.05
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
4,140
4,355
N/A
                     
JNL/MCM S&P 24 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM S&P 400 MidCap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P 500 Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM S&P SMid 60 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Select Small-Cap Division
                    
  Accumulation unit value:
                    
    Beginning of period
$10.49
$10.69
$9.58
$9.43
$16.24
$18.72
$17.66
$16.74
$15.56
N/A
    End of period
$11.78
$10.49
$10.69
$9.58
$9.43
$16.24
$18.72
$17.66
$16.74
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
2,553
2,394
N/A
                     
JNL/MCM Small Cap Index Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM Technology Sector Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/MCM Value Line 30 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/MCM VIP Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Morgan Stanley Mid Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Neuberger Berman Strategic Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/Oppenheimer Global Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PIMCO Real Return Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/PIMCO Total Return Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Floating Rate Income Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America High Yield Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Mid Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Small Cap Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/PPM America Value Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/Red Rocks Listed Private Equity Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P 4 Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Competitive Advantage Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Dividend Income & Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Intrinsic Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Aggressive Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/S&P Managed Conservative Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
$11.35
$12.09
$10.75
$8.67
$13.85
$13.16
$11.90
$11.44
N/A
N/A
    End of period
$12.67
$11.35
$12.09
$10.75
$8.67
$13.85
$13.16
$11.90
N/A
N/A
  Accumulation units outstanding at the end of period
-
-
-
-
-
-
-
1,352
N/A
N/A
                     
JNL/S&P Managed Moderate Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Managed Moderate Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/S&P Total Yield Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Established Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/T. Rowe Price Mid-Cap Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Short-Term Bond Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/T. Rowe Price Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/UBS Large Cap Select Growth Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Balanced Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
JNL/WMC Money Market Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
                     
Investment Divisions
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
December 31,
 
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
JNL/WMC Value Division
                    
  Accumulation unit value:
                    
    Beginning of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
    End of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
  Accumulation units outstanding at the end of period
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

 
 
 


 
 
APPENDIX A
 
 
 
 
 
 
Jackson National Separate Account I

 

 
 





Financial Statements

December 31, 2012
 
 
 
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
Curian Dynamic
Risk Advantage -
Aggressive
Portfolio
    
Curian Dynamic
Risk Advantage -
Diversified
Portfolio
    
Curian Dynamic
Risk Advantage -
Income
Portfolio
    
Curian Guidance -
Balanced
Income
Portfolio
    
 
Curian Guidance -
Equity
 100 Portfolio
    
 
Curian Guidance -
Fixed
 100 Portfolio
    
Curian Guidance -
Institutional
Alt 100
Portfolio
    
Curian Guidance -
Institutional
Alt 65
Portfolio
    
Curian Guidance -
Maximize
Income
Portfolio
    
Curian Guidance -
Maximum
Growth
Portfolio
  
Assets
                                                                
Investments, at value (a)
   $ 19,135,929     $ 98,448,086     $ 72,576,631     $ 47,534,777     $ 3,442,699     $ 6,019,762     $ 135,531,012     $ 46,330,618     $ 24,477,443     $ 20,322,352  
Receivables:
                                                                                
Investment securities sold
     1,644       316,804       444,462       4,218       270       528       65,262       4,204       2,160       155,433  
Sub-account units sold
     152,848       1,404,045       546,624       600,372       311,116       295,710       2,262,852       300,471       515,754       527,391  
Total assets
     19,290,421       100,168,935       73,567,717       48,139,367       3,754,085       6,316,000       137,859,126       46,635,293       24,995,357       21,005,176  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     152,848       1,404,045       546,624       600,372       311,116       295,710       2,262,852       300,471       515,754       527,391  
Sub-account units redeemed
     -       308,218       437,994       -       -       -       53,645       200       20       153,742  
Insurance fees due to Jackson
     1,644       8,586       6,468       4,218       270       528       11,617       4,004       2,140       1,691  
Total liabilities
     154,492       1,720,849       991,086       604,590       311,386       296,238       2,328,114       304,675       517,914       682,824  
Net assets (Note 7)
   $ 19,135,929     $ 98,448,086     $ 72,576,631     $ 47,534,777     $ 3,442,699     $ 6,019,762     $ 135,531,012     $ 46,330,618     $ 24,477,443     $ 20,322,352  
                                                                                 
(a) Investment shares
     2,005,863       9,844,809       7,094,490       4,514,224       333,595       597,199       13,248,388       4,437,799       2,304,844       1,957,837  
Investments at cost
   $ 19,423,726     $ 98,859,662     $ 71,938,859     $ 46,492,438     $ 3,373,257     $ 6,015,101     $ 132,752,870     $ 44,932,874     $ 23,870,942     $ 19,751,433  
 
See notes to the financial statements.
 
 
Page 1
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
Curian Guidance -
Moderate Growth Portfolio
    
Curian Guidance -
Rising Income Portfolio
    
Curian Guidance -
Tactical
Maximum Growth Portfolio
    
Curian Guidance -
Tactical
Moderate Growth Portfolio
    
Curian
Tactical
Advantage 35
Portfolio
    
Curian
Tactical
Advantage 60
Portfolio
    
Curian
Tactical
Advantage 75  Portfolio
    
Curian/ American Funds
Growth Portfolio
    
Curian/
DFA U.S.
Micro Cap
Portfolio
    
Curian/Epoch
Global Shareholder
Yield
Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 65,696,834     $ 16,286,228     $ 19,798,259     $ 69,876,900     $ 16,474,040     $ 23,235,946     $ 21,517,298     $ 9,870,365     $ 507,732     $ 1,647,561  
Receivables:
                                                                                
Investment securities sold
     5,522       1,485       1,701       5,879       12,245       23,334       1,795       816       45       4,870  
Sub-account units sold
     2,188,100       88,998       48,404       1,879,102       63,408       126,476       840,123       54,052       8,678       38,637  
Total assets
     67,890,456       16,376,711       19,848,364       71,761,881       16,549,693       23,385,756       22,359,216       9,925,233       516,455       1,691,068  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     2,188,100       88,998       48,404       1,879,102       63,408       126,476       840,123       54,052       8,678       38,637  
Sub-account units redeemed
     -       20       -       -       10,791       21,298       -       -       -       4,730  
Insurance fees due to Jackson
     5,522       1,465       1,701       5,879       1,454       2,036       1,795       816       45       140  
Total liabilities
     2,193,622       90,483       50,105       1,884,981       75,653       149,810       841,918       54,868       8,723       43,507  
Net assets (Note 7)
   $ 65,696,834     $ 16,286,228     $ 19,798,259     $ 69,876,900     $ 16,474,040     $ 23,235,946     $ 21,517,298     $ 9,870,365     $ 507,732     $ 1,647,561  
                                                                                 
(a) Investment shares
     6,239,016       1,552,548       1,929,655       6,757,921       1,593,234       2,229,937       2,051,220       924,191       50,221       155,724  
Investments at cost
   $ 63,690,078     $ 15,918,316     $ 19,154,486     $ 68,079,719     $ 16,231,318     $ 22,704,789     $ 20,984,751     $ 9,570,521     $ 492,144     $ 1,619,389  
 
See notes to the financial statements.
 
 
Page 2
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
Curian/
FAMCO
Flex Core
Covered Call Portfolio
    
Curian/
Franklin
Templeton
Frontier
Markets
Portfolio
    
Curian/
Franklin
Templeton
Natural
Resources
Portfolio
    
Curian/
Neuberger Berman
Currency
Portfolio
    
Curian/
Nicholas
Convertible
Arbitrage
Portfolio
    
Curian/
PIMCO
Credit
Income
Portfolio
    
Curian/
Pinebridge
Merger
Arbitrage
Portfolio
    
Curian/The
Boston
Company
Equity
Income
Portfolio
    
Curian/The
Boston
Company
Multi-Alpha
Market
Neutral
Equity
Portfolio
    
Curian/
Van Eck
International Gold
Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 14,885,142     $ 497,493     $ 6,510,301     $ 3,768,025     $ 12,035,041     $ 12,981,551     $ 26,942,221     $ 3,063,433     $ 9,910,870     $ 5,077,899  
Receivables:
                                                                                
Investment securities sold
     1,320       40       1,148       62,866       5,141       2,671       2,345       268       69,462       1,299  
Sub-account units sold
     177,153       3,724       136,500       106,377       195,770       94,030       364,305       14,707       120,008       123,059  
Total assets
     15,063,615       501,257       6,647,949       3,937,268       12,235,952       13,078,252       27,308,871       3,078,408       10,100,340       5,202,257  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     177,153       3,724       136,500       106,377       195,770       94,030       364,305       14,707       120,008       123,059  
Sub-account units redeemed
     19       -       601       62,535       4,105       1,525       -       -       68,601       873  
Insurance fees due to Jackson
     1,301       40       547       331       1,036       1,146       2,345       268       861       426  
Total liabilities
     178,473       3,764       137,648       169,243       200,911       96,701       366,650       14,975       189,470       124,358  
Net assets (Note 7)
   $ 14,885,142     $ 497,493     $ 6,510,301     $ 3,768,025     $ 12,035,041     $ 12,981,551     $ 26,942,221     $ 3,063,433     $ 9,910,870     $ 5,077,899  
                                                                                 
(a) Investment shares
     1,459,328       47,653       739,807       373,072       1,173,006       1,231,646       2,672,839       286,302       974,520       562,960  
Investments at cost
   $ 14,960,738     $ 482,422     $ 6,436,898     $ 3,777,713     $ 11,906,641     $ 12,873,708     $ 26,829,476     $ 2,921,033     $ 9,988,750     $ 5,446,786  
 
See notes to the financial statements.
 
 
Page 3
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL Disciplined Growth
Portfolio
    
JNL Disciplined Moderate
Portfolio
    
JNL Disciplined Moderate Growth Portfolio
    
JNL Institutional Alt 20
Portfolio
    
JNL Institutional
Alt 35
Portfolio
    
JNL Institutional
Alt 50
Portfolio
    
JNL Institutional
Alt 65
Portfolio
    
JNL/ American
Funds Balanced
Allocation
Portfolio
    
JNL/American
Funds Blue Chip
Income and
Growth Portfolio
    
JNL/American
Funds Global
Bond Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 299,068,849     $ 710,905,979     $ 766,027,023     $ 1,348,029,107     $ 1,954,019,344     $ 2,705,104,036     $ 868,139,725     $ 142,837,578     $ 658,754,170     $ 445,074,008  
Receivables:
                                                                                
Investment securities sold
     106,309       365,266       656,697       1,534,353       2,125,039       1,733,804       1,036,999       147,105       269,573       255,120  
Sub-account units sold
     291,391       261,850       835,442       1,413,137       1,785,283       5,752,568       20,300       265,313       1,685,244       393,923  
Total assets
     299,466,549       711,533,095       767,519,162       1,350,976,597       1,957,929,666       2,712,590,408       869,197,024       143,249,996       660,708,987       445,723,051  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     291,391       261,850       835,442       1,413,137       1,785,283       5,752,568       20,300       265,313       1,685,244       393,923  
Sub-account units redeemed
     69,962       278,572       564,811       1,375,208       1,889,497       1,402,238       930,016       129,229       190,163       199,580  
Insurance fees due to Jackson
     36,347       86,694       91,886       159,145       235,542       331,566       106,983       17,876       79,410       55,540  
Total liabilities
     397,700       627,116       1,492,139       2,947,490       3,910,322       7,486,372       1,057,299       412,418       1,954,817       649,043  
Net assets (Note 7)
   $ 299,068,849     $ 710,905,979     $ 766,027,023     $ 1,348,029,107     $ 1,954,019,344     $ 2,705,104,036     $ 868,139,725     $ 142,837,578     $ 658,754,170     $ 445,074,008  
                                                                                 
(a) Investment shares
     33,192,991       66,940,299       78,486,375       90,960,129       127,797,210       173,738,217       56,630,119       13,708,021       57,432,796       39,916,951  
Investments at cost
   $ 280,065,567     $ 662,369,274     $ 705,234,922     $ 1,267,588,412     $ 1,854,224,506     $ 2,606,821,551     $ 862,362,937     $ 137,497,547     $ 610,331,132     $ 437,829,936  
 
See notes to the financial statements.
 
 
Page 4
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL/
American
Funds
Global
Small Capitalization
Portfolio
    
JNL/
American
Funds
Growth
Allocation
Portfolio
    
JNL/
American
Funds
Growth-
Income
Portfolio
    
JNL/
American
Funds
International
Portfolio
    
JNL/
American
Funds New
World
Portfolio
    
JNL/AQR
Managed
Futures
Strategy
Portfolio
    
JNL/BlackRock
Commodity
Securities
Portfolio
    
JNL/
BlackRock
Global
Allocation
Portfolio
    
JNL/
Brookfield
Global
Infrastructure
Portfolio
    
JNL/Capital
Guardian
Global
Balanced
Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 192,196,308     $ 100,620,278     $ 815,499,141     $ 340,653,242     $ 443,042,554     $ 20,519,911     $ 891,760,261     $ 1,525,570,362     $ 100,565,052     $ 394,420,593  
Receivables:
                                                                                
Investment securities sold
     222,543       122,006       552,268       267,414       369,844       270,076       727,591       758,317       33,696       323,286  
Sub-account units sold
     112,348       664,265       1,007,181       6,161,849       428,608       399,203       996,186       3,782,475       690,235       260,847  
Total assets
     192,531,199       101,406,549       817,058,590       347,082,505       443,841,006       21,189,190       893,484,038       1,530,111,154       101,288,983       395,004,726  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     112,348       664,265       1,007,181       6,161,849       428,608       399,203       996,186       3,782,475       690,235       260,847  
Sub-account units redeemed
     199,231       109,852       454,434       227,489       315,822       268,318       616,310       573,394       21,864       274,563  
Insurance fees due to Jackson
     23,312       12,154       97,834       39,925       54,022       1,758       111,281       184,923       11,832       48,723  
Total liabilities
     334,891       786,271       1,559,449       6,429,263       798,452       669,279       1,723,777       4,540,792       723,931       584,133  
Net assets (Note 7)
   $ 192,196,308     $ 100,620,278     $ 815,499,141     $ 340,653,242     $ 443,042,554     $ 20,519,911     $ 891,760,261     $ 1,525,570,362     $ 100,565,052     $ 394,420,593  
                                                                                 
(a) Investment shares
     18,480,414       9,637,958       69,110,097       31,807,025       39,451,697       2,054,045       87,171,091       140,476,092       8,182,673       39,680,140  
Investments at cost
   $ 187,119,305     $ 96,139,436     $ 739,354,997     $ 323,419,595     $ 416,879,390     $ 19,645,188     $ 880,323,349     $ 1,455,413,556     $ 94,604,244     $ 370,453,603  
 
See notes to the financial statements.
 
 
Page 5
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL/
Capital
Guardian
Global
Diversified
Research
Portfolio
      
JNL/DFA
U.S.
Core
Equity
Portfolio
    
JNL/Eagle
SmallCap
Equity
Portfolio
    
JNL/
Eastspring
Investments
Asia
ex-Japan
Portfolio
    
JNL/
Eastspring
Investments
China-India
Portfolio
      
JNL/ Franklin
Templeton Founding
Strategy
Portfolio
    
JNL/Franklin
Templeton
Global
Growth
Portfolio
    
JNL/
Franklin
Templeton
Global
Multisector
Bond
Portfolio
      
 
JNL/
Franklin
Templeton
Income
Portfolio
    
JNL/
Franklin
Templeton
International
Small Cap
Growth
Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 329,409,224     $ 181,722,508     $ 712,882,647     $ 140,464,249     $ 347,086,792     $ 1,153,797,670     $ 230,043,936     $ 297,966,454     $ 1,127,678,844     $ 241,752,024  
Receivables:
                                                                                
Investment securities sold
     299,191       83,190       935,339       149,718       558,999       1,087,646       280,051       176,410       835,067       236,913  
Sub-account units sold
     52,731       321,231       621,677       214,983       412,663       404,907       260,658       1,365,768       555,778       278,518  
Total assets
     329,761,146       182,126,929       714,439,663       140,828,950       348,058,454       1,155,290,223       230,584,645       299,508,632       1,129,069,689       242,267,455  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     52,731       321,231       621,677       214,983       412,663       404,907       260,658       1,365,768       555,778       278,518  
Sub-account units redeemed
     258,354       61,082       846,925       131,980       515,545       941,268       251,382       138,775       694,004       206,722  
Insurance fees due to Jackson
     40,837       22,108       88,414       17,738       43,454       146,378       28,669       37,635       141,063       30,191  
Total liabilities
     351,922       404,421       1,557,016       364,701       971,662       1,492,553       540,709       1,542,178       1,390,845       515,431  
Net assets (Note 7)
   $ 329,409,224     $ 181,722,508     $ 712,882,647     $ 140,464,249     $ 347,086,792     $ 1,153,797,670     $ 230,043,936     $ 297,966,454     $ 1,127,678,844     $ 241,752,024  
                                                                                 
(a) Investment shares
     12,963,763       22,297,240       31,307,977       17,088,108       47,030,731       118,459,720       25,419,219       25,166,086       105,686,864       27,948,211  
Investments at cost
   $ 282,163,244     $ 168,142,485     $ 656,854,125     $ 138,723,213     $ 347,465,188     $ 1,045,078,205     $ 205,363,066     $ 279,511,934     $ 1,070,637,234     $ 209,292,637  
 
See notes to the financial statements.
 
 
Page 6
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL/
Franklin Templeton
Mutual
Shares
Portfolio
    
JNL/
Franklin
Templeton
Small Cap 
Value
Portfolio
    
JNL/
Goldman
Sachs
Core Plus
Bond
Portfolio
    
JNL/
Goldman
Sachs
Emerging
Markets
Debt
Portfolio
    
JNL/
Goldman
Sachs
Mid Cap
Value
Portfolio
    
JNL/
Goldman
Sachs U.S.
Equity Flex
Portfolio
    
JNL/
Invesco
Global
Real
Estate
Portfolio
    
JNL/Invesco International Growth
Portfolio
    
JNL/
Invesco
Large Cap
Growth
Portfolio
    
 
JNL/
Invesco
Small Cap
Growth
Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 391,902,433     $ 326,695,398     $ 732,593,079     $ 317,363,963     $ 370,054,496     $ 122,758,090     $ 722,380,805     $ 368,672,837     $ 328,821,354     $ 220,180,073  
Receivables:
                                                                                
Investment securities sold
     237,278       359,035       534,365       317,930       295,147       75,380       710,360       287,884       1,354,693       2,239,944  
Sub-account units sold
     191,323       316,751       2,854,397       222,586       437,523       2,263,251       1,282,680       402,022       771,588       220,815  
Total assets
     392,331,034       327,371,184       735,981,841       317,904,479       370,787,166       125,096,721       724,373,845       369,362,743       330,947,635       222,640,832  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     191,323       316,751       2,854,397       222,586       437,523       2,263,251       1,282,680       402,022       771,588       220,815  
Sub-account units redeemed
     189,068       318,274       442,302       278,819       248,954       60,225       620,152       242,912       1,313,675       2,212,268  
Insurance fees due to Jackson
     48,210       40,761       92,063       39,111       46,193       15,155       90,208       44,972       41,018       27,676  
Total liabilities
     428,601       675,786       3,388,762       540,516       732,670       2,338,631       1,993,040       689,906       2,126,281       2,460,759  
Net assets (Note 7)
   $ 391,902,433     $ 326,695,398     $ 732,593,079     $ 317,363,963     $ 370,054,496     $ 122,758,090     $ 722,380,805     $ 368,672,837     $ 328,821,354     $ 220,180,073  
                                                                                 
(a) Investment shares
     42,551,839       26,073,057       58,890,119       22,476,201       33,458,815       14,093,925       73,115,466       33,854,255       25,669,114       15,397,208  
Investments at cost
   $ 353,378,832     $ 274,734,916     $ 730,911,506     $ 296,932,914     $ 335,896,423     $ 108,196,066     $ 630,914,090     $ 340,759,985     $ 315,838,962     $ 202,635,178  
 
See notes to the financial statements.
 
 
Page 7
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL/Ivy
Asset Strategy
Portfolio
    
JNL/JPMorgan
International
Value Portfolio
    
JNL/ JPMorgan
MidCap Growth
Portfolio
    
JNL/JPMorgan
U.S. Government
& Quality Bond
Portfolio
    
JNL/Lazard
Emerging Markets
Portfolio
    
JNL/Lazard
Mid Cap
Equity Portfolio
    
JNL/M&G
Global Basics
Portfolio
    
JNL/M&G
Global Leaders
Portfolio
    
 
JNL/MCM
 10 x 10 Portfolio
    
JNL/MCM
25 Portfolio
  
Assets
                                                              
Investments, at value (a)
   $ 1,950,723,274     $ 312,525,312     $ 277,545,638     $ 825,483,488     $ 714,703,864     $ 202,355,869     $ 65,953,400     $ 38,756,701     $ 278,793,866     $ 601,581,156  
Receivables:
                                                                                
Investment securities sold
     1,540,054       520,801       274,219       698,301       830,759       207,284       83,492       46,768       798,569       1,150,864  
Sub-account units sold
     1,962,128       503,869       2,418,599       1,890,161       100,787       147,456       85,021       2,417,333       118,881       250,594  
Total assets
     1,954,225,456       313,549,982       280,238,456       828,071,950       715,635,410       202,710,609       66,121,913       41,220,802       279,711,316       602,982,614  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     1,962,128       503,869       2,418,599       1,890,161       100,787       147,456       85,021       2,417,333       118,881       250,594  
Sub-account units redeemed
     1,298,949       481,538       239,979       593,440       742,204       182,067       75,019       42,234       764,548       1,074,921  
Insurance fees due to Jackson
     241,105       39,263       34,240       104,861       88,555       25,217       8,473       4,534       34,021       75,943  
Total liabilities
     3,502,182       1,024,670       2,692,818       2,588,462       931,546       354,740       168,513       2,464,101       917,450       1,401,458  
Net assets (Note 7)
   $ 1,950,723,274     $ 312,525,312     $ 277,545,638     $ 825,483,488     $ 714,703,864     $ 202,355,869     $ 65,953,400     $ 38,756,701     $ 278,793,866     $ 601,581,156  
                                                                                 
(a) Investment shares
     157,697,920       43,955,740       12,673,317       58,586,479       62,310,712       17,339,835       4,828,214       3,278,909       31,325,153       39,551,687  
Investments at cost
   $ 1,773,374,494     $ 328,760,493     $ 251,735,225     $ 810,488,346     $ 662,083,752     $ 192,718,338     $ 67,072,652     $ 37,867,568     $ 245,648,007     $ 506,637,343  
 
See notes to the financial statements.
 
 
Page 8
 
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL/MCM
Bond Index
Portfolio
    
JNL/MCM
Communications
Sector Portfolio
    
JNL/MCM
Consumer
Brands
Sector
Portfolio
    
JNL/MCM
Dow 10
Portfolio
    
JNL/MCM
Dow
Dividend
Portfolio
    
JNL/MCM Dow
Jones U.S. Contrarian
Opportunities
Index
Portfolio
    
JNL/MCM
Emerging
Markets
Index
Portfolio
    
JNL/MCM
European 30
Portfolio
    
JNL/MCM
Financial
Sector
Portfolio
    
JNL/MCM
Global 15
Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 594,553,333     $ 92,759,523     $ 215,722,874     $ 462,836,482     $ 357,333,420     $ 6,762,214     $ 208,650,359     $ 28,206,333     $ 216,488,446     $ 419,858,116  
Receivables:
                                                                                
Investment securities sold
     489,922       115,797       452,037       624,355       394,489       2,288       221,557       157,912       871,641       916,514  
Sub-account units sold
     1,010,354       52,062       336,483       415,059       393,967       47,973       1,421,949       20,739       357,430       636,927  
Total assets
     596,053,609       92,927,382       216,511,394       463,875,896       358,121,876       6,812,475       210,293,865       28,384,984       217,717,517       421,411,557  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     1,010,354       52,062       336,483       415,059       393,967       47,973       1,421,949       20,739       357,430       636,927  
Sub-account units redeemed
     414,751       103,665       424,082       565,532       348,910       1,383       195,504       154,394       843,743       862,794  
Insurance fees due to Jackson
     75,171       12,132       27,955       58,823       45,579       905       26,053       3,518       27,898       53,720  
Total liabilities
     1,500,276       167,859       788,520       1,039,414       788,456       50,261       1,643,506       178,651       1,229,071       1,553,441  
Net assets (Note 7)
   $ 594,553,333     $ 92,759,523     $ 215,722,874     $ 462,836,482     $ 357,333,420     $ 6,762,214     $ 208,650,359     $ 28,206,333     $ 216,488,446     $ 419,858,116  
                                                                                 
(a) Investment shares
     48,654,119       24,156,126       17,148,082       35,223,477       48,288,300       661,665       19,554,860       2,776,214       27,897,996       21,982,100  
Investments at cost
   $ 580,711,467     $ 87,895,896     $ 196,536,976     $ 385,959,250     $ 353,069,628     $ 6,552,993     $ 194,357,644     $ 29,732,262     $ 194,656,940     $ 351,318,597  
 
See notes to the financial statements.
 
 
Page 9
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
     JNL/MCM      JNL/MCM           JNL/MCM            JNL/MCM            JNL/MCM      JNL/MCM      JNL/MCM  
   
Global
    
Healthcare
    
JNL/MCM
    
International
    
JNL/MCM
    
JNL
    
JNL/MCM
    
NYSE
    
Oil & Gas
    
Pacific
  
   
Alpha
    
Sector
    
Index 5
    
Index
    
JNL 5
    
Optimized
    
Nasdaq 25
    
International
    
Sector
    
Rim 30
  
   
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
5 Portfolio
    
Portfolio
    
25 Portfolio
    
Portfolio
    
Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 46,258,808     $ 405,053,630     $ 492,250,212     $ 519,992,878     $ 2,718,583,763     $ 340,857,655     $ 239,760,325     $ 71,565,169     $ 841,333,051     $ 53,928,364  
Receivables:
                                                                                
Investment securities sold
     29,212       2,031,153       627,640       594,715       4,635,078       461,583       2,657,318       126,986       786,506       27,134  
Sub-account units sold
     198,679       583,555       644,343       2,275,065       831,346       58,760       370,022       156,006       1,618,028       6,896  
Total assets
     46,486,699       407,668,338       493,522,195       522,862,658       2,724,050,187       341,377,998       242,787,665       71,848,161       843,737,585       53,962,394  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     198,679       583,555       644,343       2,275,065       831,346       58,760       370,022       156,006       1,618,028       6,896  
Sub-account units redeemed
     23,745       1,979,336       568,056       529,805       4,284,777       417,670       2,626,117       117,683       678,167       20,547  
Insurance fees due to Jackson
     5,467       51,817       59,584       64,910       350,301       43,913       31,201       9,303       108,339       6,587  
Total liabilities
     227,891       2,614,708       1,271,983       2,869,780       5,466,424       520,343       3,027,340       282,992       2,404,534       34,030  
Net assets (Note 7)
   $ 46,258,808     $ 405,053,630     $ 492,250,212     $ 519,992,878     $ 2,718,583,763     $ 340,857,655     $ 239,760,325     $ 71,565,169     $ 841,333,051     $ 53,928,364  
                                                                                 
(a) Investment shares
     4,535,177       27,705,447       48,449,824       42,552,609       288,290,961       39,089,181       17,323,723       12,233,362       29,823,929       4,219,747  
Investments at cost
   $ 47,284,966     $ 360,208,844     $ 442,809,692     $ 512,677,553     $ 2,859,935,495     $ 347,872,296     $ 217,701,654     $ 81,919,942     $ 808,612,454     $ 51,985,950  
 
See notes to the financial statements.
 
 
Page 10
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL/MCM S&P 10 Portfolio
    
JNL/MCM S&P 24 Portfolio
    
JNL/MCM S&P 400 MidCap Index Portfolio
    
JNL/MCM S&P 500 Index Portfolio
    
JNL/MCM S&P SMid 60 Portfolio
    
JNL/MCM
Select Small-Cap Portfolio
    
JNL/MCM
Small Cap Index Portfolio
    
JNL/MCM
Technology Sector Portfolio
    
JNL/MCM
Value Line 30 Portfolio
    
JNL/MCM VIP Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 264,824,168     $ 63,316,970     $ 607,048,491     $ 1,285,268,988     $ 181,031,361     $ 250,923,240     $ 559,726,962     $ 393,846,584     $ 357,999,234     $ 230,849,820  
Receivables:
                                                                                
Investment securities sold
     729,272       46,554       2,456,205       5,692,359       418,040       450,486       428,918       1,185,296       674,355       202,388  
Sub-account units sold
     139,669       58,165       467,343       1,864,923       99,843       100,761       789,831       433,829       492,620       141,473  
Total assets
     265,693,109       63,421,689       609,972,039       1,292,826,270       181,549,244       251,474,487       560,945,711       395,465,709       359,166,209       231,193,681  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     139,669       58,165       467,343       1,864,923       99,843       100,761       789,831       433,829       492,620       141,473  
Sub-account units redeemed
     695,092       38,665       2,378,902       5,531,466       394,904       418,597       357,569       1,135,025       627,444       172,959  
Insurance fees due to Jackson
     34,180       7,889       77,303       160,893       23,136       31,889       71,349       50,271       46,911       29,429  
Total liabilities
     868,941       104,719       2,923,548       7,557,282       517,883       551,247       1,218,749       1,619,125       1,166,975       343,861  
Net assets (Note 7)
   $ 264,824,168     $ 63,316,970     $ 607,048,491     $ 1,285,268,988     $ 181,031,361     $ 250,923,240     $ 559,726,962     $ 393,846,584     $ 357,999,234     $ 230,849,820  
                                                                                 
(a) Investment shares
     23,922,689       5,835,665       41,981,223       108,736,801       17,356,794       19,496,755       43,660,449       53,294,531       32,427,467       31,753,758  
Investments at cost
   $ 268,463,402     $ 61,800,313     $ 558,138,396     $ 1,167,751,978     $ 176,093,181     $ 261,326,036     $ 517,513,824     $ 393,071,712     $ 413,638,757     $ 247,963,716  
 
See notes to the financial statements.
 
 
Page 11
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL/Morgan
Stanley Mid
    
JNL/ Neuberger
Berman
    
JNL/
Oppenheimer
      
JNL/PIMCO
     JNL/PIMCO
Total
    
JNL/PPM
America
Floating
      
JNL/PPM
America
High
    
JNL/PPM
America
    
JNL/PPM
America
    
JNL/PPM America
  
   
Cap
    
Strategic
    
Global
    
Real
    
Return
    
Rate
      
Yield
    
Mid Cap
    
Small Cap
    
Value
  
   
Growth
    
Income
    
Growth
    
Return
    
Bond
    
Income
      
Bond
    
 Value
    
Value
    
Equity
  
   
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
      
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 11,507,693     $ 66,681,136     $ 375,827,906     $ 2,175,078,995     $ 4,251,064,074     $ 278,372,496     $ 1,362,795,543     $ 115,388,032     $ 94,059,329     $ 112,313,637  
Receivables:
                                                                                
Investment securities sold
     3,087       35,775       468,511       1,791,136       8,736,641       309,036       1,103,012       384,343       382,481       419,306  
Sub-account units sold
     79,996       273,993       187,057       2,853,184       7,835,085       742,343       1,351,812       68,193       108,433       45,057  
Total assets
     11,590,776       66,990,904       376,483,474       2,179,723,315       4,267,635,800       279,423,875       1,365,250,367       115,840,568       94,550,243       112,778,000  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     79,996       273,993       187,057       2,853,184       7,835,085       742,343       1,351,812       68,193       108,433       45,057  
Sub-account units redeemed
     1,688       27,318       421,470       1,513,914       8,196,289       274,043       928,295       369,599       370,516       405,193  
Insurance fees due to Jackson
     1,399       8,457       47,041       277,222       540,352       34,993       174,717       14,744       11,965       14,113  
Total liabilities
     83,083       309,768       655,568       4,644,320       16,571,726       1,051,379       2,454,824       452,536       490,914       464,363  
Net assets (Note 7)
   $ 11,507,693     $ 66,681,136     $ 375,827,906     $ 2,175,078,995     $ 4,251,064,074     $ 278,372,496     $ 1,362,795,543     $ 115,388,032     $ 94,059,329     $ 112,313,637  
                                                                                 
(a) Investment shares
     1,204,994       6,326,483       32,967,360       168,741,582       325,502,609       26,261,556       189,014,638       10,844,740       9,657,015       8,666,176  
Investments at cost
   $ 11,213,206     $ 64,893,091     $ 339,240,613     $ 2,172,346,853     $ 4,178,840,219     $ 274,750,210     $ 1,306,907,113     $ 113,735,703     $ 90,784,608     $ 104,871,717  
 
See notes to the financial statements.
 
 
Page 12
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL/
Red Rocks Listed
          
JNL/S&P
    
JNL/S&P Dividend
    
JNL/S&P
    
JNL/S&P
Managed
    
JNL/S&P
     JNL/S&P    
JNL/S&P
    
JNL/S&P Managed
  
    Private    
 
    
Competitive
    
Income
    
Intrinsic
    
Aggressive
    
Managed
    
Managed
    
Managed
    
Moderate
  
   
Equity
    
JNL/S&P 4
    
Advantage
    
& Growth
    
Value
    
Growth
    
Conservative
    
Growth
    
Moderate
    
Growth
  
   
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
  
Assets
                                                            
Investments, at value (a)
   $ 346,531,159     $ 1,217,211,551     $ 293,492,476     $ 822,731,477     $ 230,391,627     $ 988,005,021     $ 1,688,160,049     $ 3,014,830,685     $ 2,671,615,114     $ 4,454,811,297  
Receivables:
                                                                                
Investment securities sold
     497,745       1,020,289       401,181       977,169       342,630       1,760,558       1,214,808       2,873,944       2,981,779       4,350,521  
Sub-account units sold
     221,394       926,866       268,331       469,176       64,850       327,452       1,479,228       1,529,685       1,085,719       3,873,583  
Total assets
     347,250,298       1,219,158,706       294,161,988       824,177,822       230,799,107       990,093,031       1,690,854,085       3,019,234,314       2,675,682,612       4,463,035,401  
                                                                                 
Liabilities
                                                                                
Payables:
                                                                                
Investment securities purchased
     221,394       926,866       268,331       469,176       64,850       327,452       1,479,228       1,529,685       1,085,719       3,873,583  
Sub-account units redeemed
     455,201       866,263       363,670       873,184       313,156       1,639,918       999,019       2,506,203       2,649,122       3,802,445  
Insurance fees due to Jackson
     42,544       154,026       37,511       103,985       29,474       120,640       215,789       367,741       332,657       548,076  
Total liabilities
     719,139       1,947,155       669,512       1,446,345       407,480       2,088,010       2,694,036       4,403,629       4,067,498       8,224,104  
Net assets (Note 7)
   $ 346,531,159     $ 1,217,211,551     $ 293,492,476     $ 822,731,477     $ 230,391,627     $ 988,005,021     $ 1,688,160,049     $ 3,014,830,685     $ 2,671,615,114     $ 4,454,811,297  
                                                                                 
(a) Investment shares
     37,141,603       101,434,296       23,404,504       72,232,790       21,078,831       74,735,629       146,668,988       254,630,970       225,643,168       363,955,171  
Investments at cost
   $ 339,634,051     $ 1,060,847,560     $ 272,163,243     $ 777,757,726     $ 221,329,258     $ 881,906,053     $ 1,640,662,641     $ 2,799,324,086     $ 2,557,881,873     $ 4,218,490,106  
 
See notes to the financial statements.
 
 
Page 13
 
 
Jackson National Separate Account I
Statements of Assets and Liabilities
December 31, 2012
 
   
JNL/S&P
Total Yield
Portfolio
    
JNL/T. Rowe
Price Established
Growth Portfolio
    
JNL/T. Rowe
Price Mid-Cap
Growth Portfolio
    
JNL/T. Rowe
Price Short-Term
Bond Portfolio
    
JNL/T. Rowe
Price Value
Portfolio
    
JNL/UBS
Large Cap
Select Growth
Portfolio
    
JNL/WMC
Balanced
Portfolio
    
JNL/WMC
Money Market
Portfolio
    
JNL/WMC
Value
Portfolio
  
Assets
                                                      
Investments, at value (a)
   $ 112,891,002     $ 1,325,286,320     $ 1,472,006,525     $ 647,090,687     $ 570,473,227     $ 444,454,611     $ 2,294,283,336     $ 1,195,107,544     $ 430,498,430  
Receivables:
                                                                        
Investment securities sold
     197,345       971,072       1,380,589       480,925       1,239,199       247,250       1,386,628       5,832,005       492,405  
Sub-account units sold
     120,683       1,193,272       1,322,943       14,510,875       714,004       238,885       1,613,775       3,917,006       377,204  
Total assets
     113,209,030       1,327,450,664       1,474,710,057       662,082,487       572,426,430       444,940,746       2,297,283,739       1,204,856,555       431,368,039  
                                                                         
Liabilities
                                                                        
Payables:
                                                                        
Investment securities purchased
     120,683       1,193,272       1,322,943       14,510,875       714,004       238,885       1,613,775       3,917,006       377,204  
Sub-account units redeemed
     182,684       808,277       1,199,249       400,578       1,167,933       193,293       1,111,217       5,678,901       439,377  
Insurance fees due to Jackson
     14,661       162,795       181,340       80,347       71,266       53,957       275,411       153,104       53,028  
Total liabilities
     318,028       2,164,344       2,703,532       14,991,800       1,953,203       486,135       3,000,403       9,749,011       869,609  
Net assets (Note 7)
   $ 112,891,002     $ 1,325,286,320     $ 1,472,006,525     $ 647,090,687     $ 570,473,227     $ 444,454,611     $ 2,294,283,336     $ 1,195,107,544     $ 430,498,430  
                                                                         
(a) Investment shares
     10,896,815       53,181,634       50,514,980       64,323,130       46,229,597       20,653,095       126,406,795       1,195,107,544       23,219,980  
Investments at cost
   $ 104,662,893     $ 1,136,229,514     $ 1,405,915,424     $ 644,210,775     $ 508,650,098     $ 416,441,984     $ 2,086,127,198     $ 1,195,107,544     $ 394,530,556  
 
See notes to the financial statements.
 
 
Page 14
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
Curian Dynamic Risk
   
Curian Dynamic Risk
   
Curian Dynamic Risk
   
Curian Guidance -
    
Curian Guidance -
    
Curian Guidance -
    
Curian Guidance -
    
Curian Guidance -
    
Curian Guidance -
    
Curian Guidance -
  
   
Advantage -
    
Advantage -
    
Advantage -
    
Balanced
    
Equity
    
Fixed
    
Institutional
    
Institutional
    
Maximize
    
Maximum
  
   
Aggressive
    
Diversified
    
Income
    
Income
      100      100    
Alt 100
    
Alt 65
    
Income
    
Growth
  
   
Portfolio(a)
    
Portfolio(a)
    
Portfolio(a)
    
Portfolio(a)
    
Portfolio(b)
    
Portfolio(b)
    
Portfolio(a)
    
Portfolio(a)
    
Portfolio(a)
    
Portfolio(a)
  
Investment income
                                                                
Dividends
   $ -     $ -     $ 755,325     $ -     $ -     $ -     $ -     $ -     $ -     $ -  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     66,000       321,085       239,231       147,604       3,311       7,272       386,232       151,654       86,113       57,782  
Total expenses
     66,000       321,085       239,231       147,604       3,311       7,272       386,232       151,654       86,113       57,782  
Net investment income (loss)
     (66,000 )     (321,085 )     516,094       (147,604 )     (3,311 )     (7,272 )     (386,232 )     (151,654 )     (86,113 )     (57,782 )
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     -       921,739       206,726       -       -       -       -       -       -       -  
Investments
     (21,910 )     54,716       79,296       48,959       364       564       46,175       39,837       68,604       12,779  
Net change in unrealized appreciation (depreciation) on investments
     (287,797 )     (411,576 )     637,772       1,042,339       69,442       4,661       2,778,142       1,397,744       606,501       570,919  
Net realized and unrealized gain (loss)
     (309,707 )     564,879       923,794       1,091,298       69,806       5,225       2,824,317       1,437,581       675,105       583,698  
                                                                                 
Net increase (decrease) in net assets                                                                                
    from operations
   $ (375,707 )   $ 243,794     $ 1,439,888     $ 943,694     $ 66,495     $ (2,047 )   $ 2,438,085     $ 1,285,927     $ 588,992     $ 525,916  
 
(a) Commencement of operations February 6, 2012.
(b) Commencement of operations September 10, 2012.
 
See notes to the financial statements.
 
 
Page 15
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
Curian Guidance -
Moderate
Growth
Portfolio(a)
    
Curian Guidance -
Rising
Income
Portfolio(a)
    
Curian Guidance - Tactical
Maximum Growth
Portfolio(a)
    
Curian Guidance - Tactical
Moderate Growth
Portfolio(a)
    
Curian
Tactical
Advantage 35
Portfolio(a)
    
Curian
Tactical
Advantage 60
Portfolio(a)
    
Curian
Tactical
Advantage 75
Portfolio(a)
    
Curian/American
 Funds
Growth
Portfolio(a)
    
Curian/DFA
 U.S.
Micro Cap
Portfolio(b)
    
Curian/Epoch Global
 Shareholder
Yield
Portfolio(a)
  
Investment income
                                                            
Dividends
   $ -     $ -     $ -     $ -     $ 126,271     $ 196,872     $ 186,783     $ -     $ -     $ 19,841  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     196,146       60,526       68,956       208,647       54,170       80,164       72,798       22,386       524       5,143  
Total expenses
     196,146       60,526       68,956       208,647       54,170       80,164       72,798       22,386       524       5,143  
Net investment income (loss)
     (196,146 )     (60,526 )     (68,956 )     (208,647 )     72,101       116,708       113,985       (22,386 )     (524 )     14,698  
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     -       -       -       -       25,046       42,588       72,460       -       -       -  
Investments
     95,320       25,220       29,492       71,125       11,490       20,921       74,934       570       (10 )     4,682  
Net change in unrealized appreciation (depreciation) on investments
     2,006,756       367,912       643,773       1,797,181       242,722       531,157       532,547       299,844       15,588       28,172  
Net realized and unrealized gain (loss)
     2,102,076       393,132       673,265       1,868,306       279,258       594,666       679,941       300,414       15,578       32,854  
 
                                                                                
Net increase (decrease) in net assets                                                                                
    from operations
  $ 1,905,930     $ 332,606     $ 604,309     $ 1,659,659     $ 351,359     $ 711,374     $ 793,926     $ 278,028     $ 15,054     $ 47,552  
 
(a) Commencement of operations February 6, 2012.
(b) Commencement of operations September 10, 2012
 
See notes to the financial statements.
 
 
Page 16
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
Curian/ FAMCO Flex Core
    
Curian/Franklin Templeton
    
Curian/ Franklin
    
Curian/Templeton Neuberger
    
Curian/Nicholas
    
Curian/PIMCO Credit
    
Curian/
Pinebridge
    
Curian/The Boston Company
    
Curian/The Boston Company Mult-
    
Curian/Van Eck
  
   
Covered
    
Frontier
    
Natural
    
Berman
    
Convertible
    
Credit
    
Merger
    
Equity
    
Neutral
    
International
  
   
 Call
    
Markets
    
Resources
    
Currency
    
Arbitrage
    
 Income
    
Arbitrage
    
 Income
    
 Equity
    
 Gold
  
   
Portfolio(a)
    
Portfolio(b)
    
Portfolio(a)
    
Portfolio(b)
    
Portfolio(a)
    
Portfolio(a)
    
Portfolio(a)
    
Portfolio(a)
    
 Portfolio(a)
    
Portfolio(b)
  
Investment income
                                                            
Dividends
   $ 117,407     $ -     $ 29,194     $ -     $ -     $ 125,516     $ -     $ 31,852     $ -     $ -  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     43,769       394       20,123       4,699       35,536       49,882       81,047       10,339       29,659       7,174  
Total expenses
     43,769       394       20,123       4,699       35,536       49,882       81,047       10,339       29,659       7,174  
Net investment income (loss)
     73,638       (394 )     9,071       (4,699 )     (35,536 )     75,634       (81,047 )     21,513       (29,659 )     (7,174 )
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     -       -       11,498       -       -       22,600       -       9,334       -       -  
Investments
     5,109       4       4,263       (205 )     7,744       83,927       456       4,555       (1,617 )     (16,566 )
Net change in unrealized appreciation (depreciation) on investments
     (75,596 )     15,071       73,403       (9,688 )     128,400       107,843       112,745       142,400       (77,880 )     (368,887 )
Net realized and unrealized gain (loss)
     (70,487 )     15,075       89,164       (9,893 )     136,144       214,370       113,201       156,289       (79,497 )     (385,453 )
                                                                                 
Net increase (decrease) in net assets from operations
   $ 3,151     $ 14,681     $ 98,235     $ (14,592 )   $ 100,608     $ 290,004     $ 32,154     $ 177,802     $ (109,156 )   $ (392,627 )
 
(a) Commencement of operations February 6, 2012.
(b) Commencement of operations September 10, 2012
 
See notes to the financial statements.
 
 
Page 17
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
JNL Disciplined
Growth
Portfolio
    
JNL Disciplined
Moderate
Portfolio
    
JNL Disciplined
Moderate
Growth Portfolio
    
JNL Institutional
Alt 20
Portfolio
    
JNL Institutional
Alt 35
Portfolio
    
JNL Institutional
Alt 50
Portfolio
    
JNL Institutional
Alt 65
Portfolio
    
JNL/American
Funds Balanced
Allocation
Portfolio(a)
    
JNL/American
Funds Blue Chip
Income and
Growth Portfolio
    
JNL/American
Funds Global
Bond Portfolio
  
Investment income
                                                            
Dividends
   $ 3,026,976     $ 9,310,813     $ 9,219,993     $ 18,337,595     $ 29,753,574     $ 42,563,159     $ 21,879,683     $ -     $ 5,470,132     $ 7,942,990  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     3,528,653       8,532,217       9,172,289       16,265,914       24,645,150       33,999,441       13,995,983       723,366       7,949,244       5,921,372  
Total expenses
     3,528,653       8,532,217       9,172,289       16,265,914       24,645,150       33,999,441       13,995,983       723,366       7,949,244       5,921,372  
Net investment income (loss)
     (501,677 )     778,596       47,704       2,071,681       5,108,424       8,563,718       7,883,700       (723,366 )     (2,479,112 )     2,021,618  
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     7,660,808       20,819,874       22,034,544       28,126,884       52,260,664       66,553,734       49,225,651       -       683,851       3,387,535  
Investments
     2,561,531       8,157,959       7,575,277       9,339,206       14,164,072       19,789,384       9,650,183       394,469       8,267,972       3,573,626  
Net change in unrealized appreciation (depreciation) on investments
     16,890,762       30,244,235       41,451,055       58,406,944       77,062,787       90,730,640       15,628,815       5,340,031       44,866,398       5,773,605  
Net realized and unrealized gain (loss)
     27,113,101       59,222,068       71,060,876       95,873,034       143,487,523       177,073,758       74,504,649       5,734,500       53,818,221       12,734,766  
                                                                                 
Net increase (decrease) in net assets from operations
   $ 26,611,424     $ 60,000,664     $ 71,108,580     $ 97,944,715     $ 148,595,947     $ 185,637,476     $ 82,388,349     $ 5,011,134     $ 51,339,109     $ 14,756,384  
 
(a) Commencement of operations April 30, 2012.
 
See notes to the financial statements.
 
 
Page 18
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
JNL/American
Funds Global
Small Capitalization
Portfolio
    
JNL/American
Funds Growth
Allocation
Portfolio(a)
    
JNL/American
Funds
Growth-Income
Portfolio
    
JNL/American
Funds
International
Portfolio
    
JNL/American
Funds New
World Portfolio
    
JNL/AQR
Managed Futures
Strategy
Portfolio
    
JNL/BlackRock
Commodity
Securities
Portfolio
    
JNL/BlackRock
Global Allocation
Portfolio
    
JNL/Brookfield
Global
Infrastructure
Portfolio
    
JNL/Capital
Guardian Global
Balanced
Portfolio
  
Investment income
                                                            
Dividends
   $ 1,180,573     $ -     $ 5,388,908     $ 3,202,774     $ 3,802,079     $ -     $ -     $ -     $ 26,918     $ 7,734,592  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     2,397,293       458,951       9,356,350       3,910,734       5,253,233       55,706       13,020,837       15,346,902       608,550       5,729,464  
Total expenses
     2,397,293       458,951       9,356,350       3,910,734       5,253,233       55,706       13,020,837       15,346,902       608,550       5,729,464  
Net investment income (loss)
     (1,216,720 )     (458,951 )     (3,967,442 )     (707,960 )     (1,451,154 )     (55,706 )     (13,020,837 )     (15,346,902 )     (581,632 )     2,005,128  
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     1,453,298       -       650,060       569,812       1,529,778       -       -       -       -       -  
Investments
     (1,584,198 )     314,444       7,794,577       (999,889 )     (677,088 )     15,126       1,484,365       3,675,401       575,978       2,321,402  
Net change in unrealized appreciation (depreciation) on investments
     23,319,327       4,480,842       76,337,359       39,847,189       51,129,173       874,723       3,182,984       78,815,900       5,938,639       35,717,543  
Net realized and unrealized gain (loss)
     23,188,427       4,795,286       84,781,996       39,417,112       51,981,863       889,849       4,667,349       82,491,301       6,514,617       38,038,945  
 
                                                                                
Net increase (decrease) in net assets from operations
   $ 21,971,707     $ 4,336,335     $ 80,814,554     $ 38,709,152     $ 50,530,709     $ 834,143     $ (8,353,488 )   $ 67,144,399     $ 5,932,985     $ 40,044,073  
 
(a) Commencement of operations April 30, 2012.
 
See notes to the financial statements.
 
 
Page 19
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
JNL/Capital
Guardian Global
Diversified
Research Portfolio
    
JNL/DFA U.S.
Core Equity
Portfolio
    
JNL/Eagle
SmallCap Equity
Portfolio
    
JNL/Eastspring
Investments
Asia ex-Japan
Portfolio
    
JNL/Eastspring
Investments
China-India
Portfolio
    
JNL/Franklin
Templeton Founding
Strategy Portfolio
    
JNL/Franklin
Templeton
Global Growth
Portfolio
    
JNL/Franklin
Templeton Global
Multisector Bond
Portfolio
    
JNL/Franklin
Templeton
Income Portfolio
    
JNL/Franklin
Templeton Inter-
national Small Cap
Growth Portfolio
  
Investment income
                                                            
Dividends
   $ 3,790,442     $ 1,511,190     $ -     $ 814,624     $ 2,360,738     $ 23,818,301     $ 3,056,437     $ 475,721     $ 47,503,731     $ 3,013,456  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     4,717,401       2,414,751       10,940,317       1,992,046       4,876,777       16,889,531       2,802,321       2,158,421       15,074,409       2,880,450  
Total expenses
     4,717,401       2,414,751       10,940,317       1,992,046       4,876,777       16,889,531       2,802,321       2,158,421       15,074,409       2,880,450  
Net investment income (loss)
     (926,959 )     (903,561 )     (10,940,317 )     (1,177,422 )     (2,516,039 )     6,928,770       254,116       (1,682,700 )     32,429,322       133,006  
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     -       -       5,403,878       5,511,182       -       -       -       8,811       -       -  
Investments
     6,449,043       2,929,074       14,453,836       (3,299,885 )     (16,590,938 )     11,650,405       1,779,209       2,643,066       11,728,280       2,414,327  
Net change in unrealized appreciation (depreciation) on investments
     38,077,645       15,087,215       62,395,493       19,815,407       77,004,425       124,035,221       32,316,360       18,448,252       51,305,480       41,373,949  
Net realized and unrealized gain (loss)
     44,526,688       18,016,289       82,253,207       22,026,704       60,413,487       135,685,626       34,095,569       21,100,129       63,033,760       43,788,276  
                                                                                 
Net increase (decrease) in net assets from operations
   $ 43,599,729     $ 17,112,728     $ 71,312,890     $ 20,849,282     $ 57,897,448     $ 142,614,396     $ 34,349,685     $ 19,417,429     $ 95,463,082     $ 43,921,282  
 
See notes to the financial statements.
 
 
Page 20
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
JNL/Franklin
Templeton Mutual
Shares Portfolio
    
JNL/Franklin
Templeton
Small Cap
Value Portfolio
    
JNL/
Goldman Sachs
Core Plus
Bond Portfolio
    
JNL/Goldman
Sachs Emerging
Markets Debt
Portfolio
    
JNL/
Goldman Sachs
Mid Cap
Value Portfolio
    
JNL/Goldman
Sachs U.S.
Equity Flex
Portfolio
    
JNL/Invesco
Global Real Estate
Portfolio
    
JNL/Invesco
International
Growth Portfolio
    
JNL/Invesco
Large Cap
Growth Portfolio
    
JNL/Invesco
Small Cap
Growth Portfolio
  
Investment income
                                                            
Dividends
   $ 5,496,136     $ 707,784     $ 15,924,140     $ -     $ 3,640,501     $ 432,341     $ 4,367,697     $ 5,745,800     $ -     $ -  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     5,356,032       4,420,006       10,116,618       4,849,105       4,966,970       1,708,384       8,581,668       4,922,911       5,318,663       3,299,483  
Total expenses
     5,356,032       4,420,006       10,116,618       4,849,105       4,966,970       1,708,384       8,581,668       4,922,911       5,318,663       3,299,483  
Net investment income (loss)
     140,104       (3,712,222 )     5,807,522       (4,849,105 )     (1,326,469 )     (1,276,043 )     (4,213,971 )     822,889       (5,318,663 )     (3,299,483 )
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     -       363,925       24,792,768       7,008,294       3,518,075       -       -       -       9,496,552       7,099,813  
Investments
     4,697,598       14,223,750       6,352,242       182,478       6,547,421       3,361,312       9,567,842       2,386,773       10,970,235       9,249,628  
Net change in unrealized appreciation (depreciation) on investments
     34,341,480       31,633,715       1,592,641       51,488,989       38,502,148       14,691,909       119,288,693       38,442,074       15,675,838       14,141,026  
Net realized and unrealized gain (loss)
     39,039,078       46,221,390       32,737,651       58,679,761       48,567,644       18,053,221       128,856,535       40,828,847       36,142,625       30,490,467  
                                                                                 
Net increase (decrease) in net assets from operations
   $ 39,179,182     $ 42,509,168     $ 38,545,173     $ 53,830,656     $ 47,241,175     $ 16,777,178     $ 124,642,564     $ 41,651,736     $ 30,823,962     $ 27,190,984  
 
See notes to the financial statements.
 
 
Page 21
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
JNL/Ivy
Asset Strategy
Portfolio
    
JNL/JPMorgan
International
Value Portfolio
    
JNL/JPMorgan
MidCap Growth Portfolio
    
JNL/JPMorgan
U.S. Government
& Quality Bond
Portfolio
    
JNL/Lazard
Emerging Markets
Portfolio
    
JNL/Lazard
Mid Cap
Equity Portfolio
    
JNL/M&G
Global Basics
Portfolio
    
JNL/M&G
Global Leaders
Portfolio
    
JNL/MCM
 10 x 10 Portfolio
    
JNL/MCM
25 Portfolio
  
Investment income
                                                              
Dividends
   $ 1,837,516     $ 13,290,726     $ -     $ 17,660,180     $ 14,016,535     $ 530,271     $ 704,758     $ 356,721     $ 6,322,531     $ 12,158,530  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     25,399,840       4,392,118       4,071,180       11,978,308       11,173,945       3,165,525       993,545       499,845       3,968,731       8,532,120  
Total expenses
     25,399,840       4,392,118       4,071,180       11,978,308       11,173,945       3,165,525       993,545       499,845       3,968,731       8,532,120  
Net investment income (loss)
     (23,562,324 )     8,898,608       (4,071,180 )     5,681,872       2,842,590       (2,635,254 )     (288,787 )     (143,124 )     2,353,800       3,626,410  
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     -       -       -       -       16,919,717       -       1,692,654       62,305       2,539,727       2,814,888  
Investments
     10,802,176       (11,812,340 )     10,331,563       19,013,404       7,800,307       4,245,966       (624,897 )     (487,333 )     5,958,124       27,960,402  
Net change in unrealized appreciation (depreciation) on investments
     239,535,428       43,737,776       21,361,580       (10,756,373 )     110,427,293       11,131,217       2,050,256       4,402,475       24,190,560       45,982,488  
Net realized and unrealized gain (loss)
     250,337,604       31,925,436       31,693,143       8,257,031       135,147,317       15,377,183       3,118,013       3,977,447       32,688,411       76,757,778  
                                                                                 
Net increase (decrease) in net assets from operations
   $ 226,775,280     $ 40,824,044     $ 27,621,963     $ 13,938,903     $ 137,989,907     $ 12,741,929     $ 2,829,226     $ 3,834,323     $ 35,042,211     $ 80,384,188  
 
See notes to the financial statements.
 
 
Page 22
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
                                 
 
                    
   
JNL/MCM
Bond Index
Portfolio
    
JNL/MCM
Communications
Sector Portfolio
    
JNL/MCM
Consumer Brands
Sector Portfolio
    
JNL/MCM
Dow 10
Portfolio
    
JNL/MCM
Dow Dividend
Portfolio
    
JNL/MCM Dow
Jones U.S. Contrarian
Opportunities
Index Portfolio(a)
    
JNL/MCM
Emerging Markets
Index Portfolio
    
JNL/MCM
European 30
Portfolio
    
JNL/MCM
Financial
Sector Portfolio
    
JNL/MCM
Global 15
Portfolio
  
Investment income
                                                            
Dividends
   $ 12,978,571     $ 1,911,961     $ 801,406     $ -     $ 9,944,252     $ -     $ 72,775     $ 902,846     $ 1,991,840     $ -  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     9,660,373       1,205,946       2,582,040       7,473,817       5,184,534       31,676       1,787,193       355,585       3,171,246       6,509,391  
Total expenses
     9,660,373       1,205,946       2,582,040       7,473,817       5,184,534       31,676       1,787,193       355,585       3,171,246       6,509,391  
Net investment income (loss)
     3,318,198       706,015       (1,780,634 )     (7,473,817 )     4,759,718       (31,676 )     (1,714,418 )     547,261       (1,179,406 )     (6,509,391 )
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     2,533,366       -       6,037,448       -       -       -       -       399,185       -       -  
Investments
     10,858,690       4,552,653       11,408,159       38,161,306       (2,537,851 )     (79,714 )     (2,947,275 )     (1,145,963 )     5,809,098       12,805,493  
Net change in unrealized appreciation (depreciation) on investments
     (4,471,426 )     5,917,884       11,539,986       11,993,986       28,250,396       209,221       14,275,419       1,777,461       32,735,537       72,235,524  
Net realized and unrealized gain (loss)
     8,920,630       10,470,537       28,985,593       50,155,292       25,712,545       129,507       11,328,144       1,030,683       38,544,635       85,041,017  
                                                                                 
Net increase (decrease) in net assets from operations
   $ 12,238,828     $ 11,176,552     $ 27,204,959     $ 42,681,475     $ 30,472,263     $ 97,831     $ 9,613,726     $ 1,577,944     $ 37,365,229     $ 78,531,626  
 
(a) Commencement of operations April 30, 2012.
 
See notes to the financial statements.
 
 
Page 23
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
JNL/MCM
Global Alpha
Portfolio
    
JNL/MCM
Healthcare
Sector Portfolio
    
JNL/MCM
Index 5
Portfolio
    
JNL/MCM
International
Index Portfolio
    
JNL/MCM
JNL 5
Portfolio
    
JNL/MCM
JNL Optimized
5 Portfolio
    
JNL/MCM
Nasdaq 25
Portfolio
    
JNL/MCM
NYSE International
25 Portfolio
    
JNL/MCM
Oil & Gas
Sector Portfolio
    
JNL/MCM
Pacific Rim 30
Portfolio
  
Investment income
                                                            
Dividends
   $ -     $ 3,004,475     $ 6,948,105     $ 12,879,343     $ 79,459,879     $ 9,588,655     $ 486,111     $ 2,744,899     $ 9,120,970     $ 915,586  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     697,186       5,270,613       6,518,591       7,107,979       43,500,011       5,347,719       3,066,959       1,103,245       13,125,287       729,142  
Total expenses
     697,186       5,270,613       6,518,591       7,107,979       43,500,011       5,347,719       3,066,959       1,103,245       13,125,287       729,142  
Net investment income (loss)
     (697,186 )     (2,266,138 )     429,514       5,771,364       35,959,868       4,240,936       (2,580,848 )     1,641,654       (4,004,317 )     186,444  
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     763,626       1,837,482       13,425,458       -       -       -       1,632,365       -       2,955,734       1,146,125  
Investments
     200,402       16,298,253       7,007,922       (7,738,033 )     (68,378,128 )     (4,114,178 )     11,878,796       (9,258,240 )     14,640,212       684,025  
Net change in unrealized appreciation (depreciation) on investments
     (1,865,753 )     31,309,250       28,628,814       72,147,737       442,018,342       39,532,257       15,052,524       13,819,668       5,043,137       2,675,707  
Net realized and unrealized gain (loss)
     (901,725 )     49,444,985       49,062,194       64,409,704       373,640,214       35,418,079       28,563,685       4,561,428       22,639,083       4,505,857  
 
                                                                          
Net increase (decrease) in net assets from operations
   $ (1,598,911 )   $ 47,178,847     $ 49,491,708     $ 70,181,068     $ 409,600,082     $ 39,659,015     $ 25,982,837     $ 6,203,082     $ 18,634,766     $ 4,692,301  
 
See notes to the financial statements.
 
 
Page 24
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
JNL/MCM
    
JNL/MCM
    
JNL/MCM
S&P 400 MidCap
    
JNL/MCM
S&P 500
    
JNL/MCM S&P
   
JNL/MCM
   
JNL/MCM
Small Cap
    
JNL/MCM
Technology
    
JNL/MCM
     
JNL/MCM
  
   
S&P 10
    
S&P 24
    
Index
   
Index
   
SMid
    
Select Small-Cap
    
Index
   
Sector
    
Value Line 30
    
VIP
 
   
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
60 Portfolio
    
Portfolio
    
Portfolio
    
 Portfolio
    
Portfolio
    
Portfolio
  
Investment income
                                                            
Dividends
   $ -     $ 295,953     $ 5,864,645     $ 19,226,835     $ 1,419,352     $ 354,284     $ 8,651,397     $ 1,092,539     $ 238,226     $ 4,756,856  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     4,211,319       959,490       8,486,007       16,927,289       2,637,458       3,870,966       7,430,220       6,247,347       6,125,846       3,790,373  
Total expenses
     4,211,319       959,490       8,486,007       16,927,289       2,637,458       3,870,966       7,430,220       6,247,347       6,125,846       3,790,373  
Net investment income (loss)
     (4,211,319 )     (663,537 )     (2,621,362 )     2,299,546       (1,218,106 )     (3,516,682 )     1,221,177       (5,154,808 )     (5,887,620 )     966,483  
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     -       4,968,940       16,246,378       10,251,438       12,337,999       -       15,166,109       20,878,201       -       -  
Investments
     (4,370,527 )     3,285,484       14,293,296       46,108,858       4,549,541       (10,190,457 )     17,524,125       18,293,488       (21,216,073 )     (8,565,692 )
Net change in unrealized appreciation (depreciation) on investments
     44,629,571       (2,141,843 )     46,675,932       69,884,206       3,275,867       45,510,630       27,382,455       (12,390,947 )     54,119,842       31,575,588  
Net realized and unrealized gain (loss)
     40,259,044       6,112,581       77,215,606       126,244,502       20,163,407       35,320,173       60,072,689       26,780,742       32,903,769       23,009,896  
                                                                                 
Net increase (decrease) in net assets from operations
   $ 36,047,725     $ 5,449,044     $ 74,594,244     $ 128,544,048     $ 18,945,301     $ 31,803,491     $ 61,293,866     $ 21,625,934     $ 27,016,149     $ 23,976,379  
 
See notes to the financial statements.
 
 
Page 25
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
     JNL/Morgan      JNL/Neuberger     JNL/             JNL/PIMCO      JNL/PPM America      JNL/
PPM America
      
JNL/
PPM
     
JNL/PPM
     
JNL/PPM
  
   
Stanley
    
Berman
    
Oppenheimer
      JNL/PIMCO      Total    
Floating
    
High
    
America
    
America
    
 America
  
   
 Mid Cap
    
Strategic
    
Global
   
Real
    
 Return
    
Rate
    
 Yield
    
Mid Cap
    
Small Cap
    
Value
  
   
 Growth
    
 Income
    
Growth
    
 Return
    
Bond
    
 Income
    
Bond
    
 Value
    
 Value
    
 Equity
  
   
Portfolio(a)
    
Portfolio(a)
    
Portfolio
    
Portfolio
    
 Portfolio
    
Portfolio
    
 Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
  
Investment income
                                                            
Dividends
   $ 42,884     $ -     $ 3,524,089     $ 38,562,460     $ 78,117,465     $ 6,210,375     $ 70,804,929     $ 472,232     $ 923,117     $ 1,535,155  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     63,140       363,102       5,034,298       29,175,857       55,494,033       2,908,261       17,864,533       2,073,011       1,471,862       1,781,944  
Total expenses
     63,140       363,102       5,034,298       29,175,857       55,494,033       2,908,261       17,864,533       2,073,011       1,471,862       1,781,944  
Net investment income (loss)
     (20,256 )     (363,102 )     (1,510,209 )     9,386,603       22,623,432       3,302,114       52,940,396       (1,600,779 )     (548,745 )     (246,789 )
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     -       -       -       120,790,892       81,275,787       -       -       6,929,408       2,324,056       -  
Investments
     (52,847 )     227,813       1,550,320       34,722,094       32,404,137       4,563,477       29,445,975       2,993,736       (769,429 )     3,464,475  
Net change in unrealized appreciation (depreciation) on investments
     294,487       1,788,045       56,317,458       (51,845,655 )     75,240,129       2,894,616       70,701,814       4,988,769       11,846,610       10,764,454  
Net realized and unrealized gain (loss)
     241,640       2,015,858       57,867,778       103,667,331       188,920,053       7,458,093       100,147,789       14,911,913       13,401,237       14,228,929  
                                                                                 
Net increase (decrease) in net assets from operations
   $ 221,384     $ 1,652,756     $ 56,357,569     $ 113,053,934     $ 211,543,485     $ 10,760,207     $ 153,088,185     $ 13,311,134     $ 12,852,492     $ 13,982,140  
 
(a) Commencement of operations April 30, 2012.
 
See notes to the financial statements.
 
 
Page 26
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
   
JNL/
Red Rocks Listed
          
JNL/S&P
    
JNL/S&P Dividend
      
JNL/S&P
    
JNL/
S&P Managed
    
JNL/S&P
     
JNL/S&P
   
JNL/S&P
    
JNL/S&P
Managed
  
   
Private
 
 
    
Competitive
    
 Income
    
Intrinsic
    
Aggressive
    
Managed
    
Managed
    
 Managed
    
Moderate
  
   
Equity
    
JNL/S&P 4
    
Advantage
    
& Growth
    
 Value
    
Growth
   
Conservative
    
Growth
    
Moderate
    
Growth
  
   
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
 Portfolio
    
Portfolio
    
 Portfolio
  
Investment income
                                                            
Dividends
   $ -     $ 21,075,018     $ 1,544,904     $ 12,112,734     $ 2,160,366     $ 8,361,439     $ 36,749,379     $ 34,155,456     $ 44,460,849     $ 60,820,695  
                                                                                 
Expenses
                                                                                
Insurance charges (Note 3)
     5,013,650       17,336,901       3,720,663       11,263,399       3,724,394       13,277,347       22,167,101       40,126,540       36,195,633       59,215,825  
Total expenses
     5,013,650       17,336,901       3,720,663       11,263,399       3,724,394       13,277,347       22,167,101       40,126,540       36,195,633       59,215,825  
Net investment income (loss)
     (5,013,650 )     3,738,117       (2,175,759 )     849,335       (1,564,028 )     (4,915,908 )     14,582,278       (5,971,084 )     8,265,216       1,604,870  
                                                                                 
Realized and unrealized gain (loss)
                                                                                
Net realized gain (loss) on:
                                                                                
Distributions from investment companies
     4,024,977       44,513,828       3,800,062       34,169,440       5,215,337       -       21,408,442       87,511,198       76,204,191       139,211,596  
Investments
     (7,506,012 )     46,110,056       11,556,527       26,376,862       3,150,199       15,450,779       16,889,547       36,002,706       26,804,380       37,910,268  
Net change in unrealized appreciation (depreciation) on investments
     90,491,521       47,326,942       15,049,155       5,824,561       17,175,075       101,436,168       41,052,771       211,567,112       87,551,868       247,589,613  
Net realized and unrealized gain (loss)
     87,010,486       137,950,826       30,405,744       66,370,863       25,540,611       116,886,947       79,350,760       335,081,016       190,560,439       424,711,477  
                                                                                 
Net increase (decrease) in net assets from operations
   $ 81,996,836     $ 141,688,943     $ 28,229,985     $ 67,220,198     $ 23,976,583     $ 111,971,039     $ 93,933,038     $ 329,109,932     $ 198,825,655     $ 426,316,347  
 
See notes to the financial statements.
 
 
Page 27
 
 
Jackson National Separate Account I
Statements of Operations
For the Year Ended December 31, 2012
 
     JNL/S&P      JNL/ T. Rowe
Price
     JNL/ T. Rowe Price      JNL/T. Rowe
Price
     JNL/T. Rowe    
JNL/UBS
Large Cap
            
JNL/WMC
        
   
Total
    
Established
    
 Mid-Cap
    
Short-Term
    
Price
   
Select
   
JNL/WMC
    
Money
   
JNL/WMC
  
   
 Yield
    
Growth
   
Growth
   
Bond
    
Value
    
Growth
    
Balanced
    
Market
    
Value
  
   
Portfolio
    
Portfolio
    
Portfolio
    
 Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
    
Portfolio
  
Investment income
                                                      
Dividends
   $ 949,341     $ -     $ 2,824,763     $ 5,632,469     $ 6,663,252     $ 669,706     $ 27,142,713     $ 9,415     $ 9,238,844  
                                                                         
Expenses
                                                                        
Insurance charges (Note 3)
     1,575,234       17,929,818       20,610,073       8,523,202       7,754,943       6,639,230       30,146,304       16,683,402       6,092,524  
Total expenses
     1,575,234       17,929,818       20,610,073       8,523,202       7,754,943       6,639,230       30,146,304       16,683,402       6,092,524  
Net investment income (loss)
     (625,893 )     (17,929,818 )     (17,785,310 )     (2,890,733 )     (1,091,691 )     (5,969,524 )     (3,003,591 )     (16,673,987 )     3,146,320  
                                                                         
Realized and unrealized gain (loss)
                                                                        
Net realized gain (loss) on:
                                                                        
Distributions from investment companies
     1,086,449       -       63,183,552       -       -       37,103,590       16,578,790       3,531       13,854,441  
Investments
     2,777,864       50,798,582       20,858,679       1,825,977       14,362,296       15,189,541       34,621,210       -       13,151,594  
Net change in unrealized appreciation (depreciation) on investments
     13,093,396       123,329,406       76,025,678       5,142,715       65,775,963       (9,296,256 )     109,316,668       -       23,358,376  
Net realized and unrealized gain (loss)
     16,957,709       174,127,988       160,067,909       6,968,692       80,138,259       42,996,875       160,516,668       3,531       50,364,411  
                                                                         
Net increase (decrease) in net assets from operations
   $ 16,331,816     $ 156,198,170     $ 142,282,599     $ 4,077,959     $ 79,046,568     $ 37,027,351     $ 157,513,077     $ (16,670,456 )   $ 53,510,731  
 
See notes to the financial statements.
 
 
Page 28
 
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
Curian
Dynamic
Risk
Advantage -
Aggressive
Portfolio(a)
    
Curian
Dynamic
Risk
Advantage -
Diversified
Portfolio(a)
    
Curian
Dynamic
Risk
Advantage -
Income
Portfolio(a)
    
Curian
Guidance -
Balanced
Income
Portfolio(a)
    
Curian
Guidance -
Equity 100
Portfolio(b)
    
Curian
Guidance -
Fixed 100
Portfolio(b)
    
Curian
Guidance -
Institutional
Alt 100
Portfolio(a)
    
Curian
Guidance -
Institutional
Alt 65
Portfolio(a)
    
Curian
Guidance -Maximize
Income
Portfolio(a)
    
Curian
Guidance -Maximum
Growth
Portfolio(a)
  
Operations
                                                            
Net investment income (loss)
   $ (66,000 )   $ (321,085 )   $ 516,094     $ (147,604 )   $ (3,311 )   $ (7,272 )   $ (386,232 )   $ (151,654 )   $ (86,113 )   $ (57,782 )
Net realized gain (loss) on investments
     (21,910 )     976,455       286,022       48,959       364       564       46,175       39,837       68,604       12,779  
Net change in unrealized appreciation (depreciation) on investments
     (287,797 )     (411,576 )     637,772       1,042,339       69,442       4,661       2,778,142       1,397,744       606,501       570,919  
Net increase (decrease) in net assets from operations
     (375,707 )     243,794       1,439,888       943,694       66,495       (2,047 )     2,438,085       1,285,927       588,992       525,916  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     19,655,591       99,356,997       72,080,232       46,489,871       3,117,060       5,760,218       131,494,025       44,532,913       22,496,203       19,218,315  
Surrenders and terminations
     (91,963 )     (1,043,918 )     (597,349 )     (502,247 )     (32,855 )     (56,496 )     (751,049 )     (438,408 )     (285,713 )     (80,618 )
Transfers between portfolios
     (51,793 )     (104,683 )     (344,538 )     604,431       292,015       318,522       2,351,802       955,497       1,678,756       661,268  
Net annuitization transactions
     -       -       -       -       -       -       -       -       -       -  
Policyholder charges (Note 3)
     (199 )     (4,104 )     (1,602 )     (972 )     (16 )     (435 )     (1,851 )     (5,311 )     (795 )     (2,529 )
Net increase (decrease) in net assets from contract transactions
     19,511,636       98,204,292       71,136,743       46,591,083       3,376,204       6,021,809       133,092,927       45,044,691       23,888,451       19,796,436  
                                                                                 
Net increase (decrease) in net assets
     19,135,929       98,448,086       72,576,631       47,534,777       3,442,699       6,019,762       135,531,012       46,330,618       24,477,443       20,322,352  
                                                                                 
Net assets beginning of period
     -       -       -       -       -       -       -       -       -       -  
                                                                                 
Net assets end of period
   $ 19,135,929     $ 98,448,086     $ 72,576,631     $ 47,534,777     $ 3,442,699     $ 6,019,762     $ 135,531,012     $ 46,330,618     $ 24,477,443     $ 20,322,352  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     -       -       -       -       -       -       -       -       -       -  
                                                                                 
Units Issued
     2,242,686       10,371,753       7,490,820       4,807,087       338,394       623,382       13,737,768       4,692,514       2,460,466       2,066,896  
Units Redeemed
     (217,706 )     (531,556 )     (423,383 )     (248,104 )     (3,722 )     (24,117 )     (362,134 )     (212,155 )     (132,895 )     (90,659 )
Units Outstanding at December 31, 2012
     2,024,980       9,840,197       7,067,437       4,558,983       334,672       599,265       13,375,634       4,480,359       2,327,571       1,976,237  
 
(a) Commencement of operations February 6, 2012.
(b) Commencement of operations September 10, 2012.
 
See notes to the financial statements.
 
 
Page 29
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
Curian
Guidance -
Moderate
Growth
Portfolio(a)
    
Curian
Guidance -
Rising
Income
Portfolio(a)
    
Curian
Guidance -
Tactical
Maximum
Growth
Portfolio(a)
    
Curian
Guidance -
Tactical
Moderate
Growth
Portfolio(a)
    
Curian
Tactical
Advantage 35
Portfolio(a)
    
Curian
Tactical
Advantage 60
Portfolio(a)
    
Curian
Tactical
Advantage 75
Portfolio(a)
    
Curian/
American
Funds
Growth
Portfolio(a)
    
Curian/
DFA U.S.
Micro Cap
Portfolio(b)
    
Curian/Epoch
Global
Shareholder
Yield
Portfolio(a)
  
Operations
                                                            
Net investment income (loss)
   $ (196,146 )   $ (60,526 )   $ (68,956 )   $ (208,647 )   $ 72,101     $ 116,708     $ 113,985     $ (22,386 )   $ (524 )   $ 14,698  
Net realized gain (loss) on investments
     95,320       25,220       29,492       71,125       36,536       63,509       147,394       570       (10 )     4,682  
Net change in unrealized appreciation (depreciation) on investments
     2,006,756       367,912       643,773       1,797,181       242,722       531,157       532,547       299,844       15,588       28,172  
Net increase (decrease) in net assets from operations
     1,905,930       332,606       604,309       1,659,659       351,359       711,374       793,926       278,028       15,054       47,552  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     65,048,258       16,152,750       20,776,178       67,417,626       15,246,875       22,728,193       20,479,108       9,694,283       393,042       1,606,340  
Surrenders and terminations
     (907,513 )     (219,297 )     (616,560 )     (483,277 )     (221,211 )     (304,367 )     (133,654 )     (50,257 )     (242 )     (24,971 )
Transfers between portfolios
     (343,753 )     20,489       (965,472 )     1,285,217       1,097,163       101,760       379,995       (51,502 )     99,878       18,702  
Net annuitization transactions
     -       -       -       -       -       -       -       -       -       -  
Policyholder charges (Note 3)
     (6,088 )     (320 )     (196 )     (2,325 )     (146 )     (1,014 )     (2,077 )     (187 )     -       (62 )
Net increase (decrease) in net assets from contract transactions
     63,790,904       15,953,622       19,193,950       68,217,241       16,122,681       22,524,572       20,723,372       9,592,337       492,678       1,600,009  
                                                                                 
Net increase (decrease) in net assets
     65,696,834       16,286,228       19,798,259       69,876,900       16,474,040       23,235,946       21,517,298       9,870,365       507,732       1,647,561  
                                                                                 
Net assets beginning of period
     -       -       -       -       -       -       -       -       -       -  
                                                                                 
Net assets end of period
   $ 65,696,834     $ 16,286,228     $ 19,798,259     $ 69,876,900     $ 16,474,040     $ 23,235,946     $ 21,517,298     $ 9,870,365     $ 507,732     $ 1,647,561  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     -       -       -       -       -       -       -       -       -       -  
                                                                                 
Units Issued
     6,751,025       1,690,700       2,209,122       7,102,083       1,675,488       2,342,977       2,288,604       996,051       52,327       167,251  
Units Redeemed
     (452,236 )     (122,660 )     (261,162 )     (279,577 )     (82,150 )     (115,290 )     (244,608 )     (63,387 )     (1,938 )     (12,014 )
Units Outstanding at December 31, 2012
     6,298,789       1,568,040       1,947,960       6,822,506       1,593,338       2,227,687       2,043,996       932,664       50,389       155,237  
 
(a) Commencement of operations February 6, 2012.
(b) Commencement of operations September 10, 2012.
 
See notes to the financial statements.

 
Page 30
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
Curian/FAMCO
Flex Core
Covered Call
Portfolio(a)
    
Curian/Franklin
Templeton
Frontier
Markets
Portfolio(b)
    
Curian/Franklin
Templeton
Natural
Resources
Portfolio(a)
    
Curian/
Neuberger
Berman
Currency
Portfolio(b)
    
Curian/
Nicholas
Convertible
Arbitrage
Portfolio(a)
    
Curian/
PIMCO
Credit
Income
Portfolio(a)
    
Curian/
Pinebridge
Merger
Arbitrage
Portfolio(a)
    
Curian/The
Boston
Company
Equity
Income
Portfolio(a)
    
Curian/The
Boston
Company
Multi-
Alpha Market Neutral
Equity
Portfolio(a)
    
Curian/
Van Eck
International
Gold
Portfolio(b)
  
Operations
                                                            
Net investment income (loss)
   $ 73,638     $ (394 )   $ 9,071     $ (4,699 )   $ (35,536 )   $ 75,634     $ (81,047 )   $ 21,513     $ (29,659 )   $ (7,174 )
Net realized gain (loss) on investments
     5,109       4       15,761       (205 )     7,744       106,527       456       13,889       (1,617 )     (16,566 )
Net change in unrealized appreciation (depreciation) on investments
     (75,596 )     15,071       73,403       (9,688 )     128,400       107,843       112,745       142,400       (77,880 )     (368,887 )
Net increase (decrease) in net assets from operations
     3,151       14,681       98,235       (14,592 )     100,608       290,004       32,154       177,802       (109,156 )     (392,627 )
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     13,476,514       424,580       6,551,470       3,343,579       11,488,270       13,765,617       24,914,990       2,749,139       9,481,941       3,885,203  
Surrenders and terminations
     (64,872 )     (17 )     (29,813 )     (31,632 )     (44,526 )     (527,279 )     (113,466 )     (58,927 )     (32,090 )     (34,792 )
Transfers between portfolios
     1,470,364       58,249       (109,576 )     470,670       490,698       (546,791 )     2,108,734       195,562       570,185       1,620,115  
Net annuitization transactions
     -       -       -       -       -       -       -       -       -       -  
Policyholder charges (Note 3)
     (15 )     -       (15 )     -       (9 )     -       (191 )     (143 )     (10 )     -  
Net increase (decrease) in net assets from contract transactions
     14,881,991       482,812       6,412,066       3,782,617       11,934,433       12,691,547       26,910,067       2,885,631       10,020,026       5,470,526  
                                                                                 
Net increase (decrease) in net assets
     14,885,142       497,493       6,510,301       3,768,025       12,035,041       12,981,551       26,942,221       3,063,433       9,910,870       5,077,899  
                                                                                 
Net assets beginning of period
     -       -       -       -       -       -       -       -       -       -  
                                                                                 
Net assets end of period
   $ 14,885,142     $ 497,493     $ 6,510,301     $ 3,768,025     $ 12,035,041     $ 12,981,551     $ 26,942,221     $ 3,063,433     $ 9,910,870     $ 5,077,899  
                                                                                 
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     -       -       -       -       -       -       -       -       -       -  
                                                                                 
Units Issued
     1,487,263       47,798       786,929       385,116       1,230,967       1,466,823       2,870,599       299,594       1,026,740       583,441  
Units Redeemed
     (25,775 )     (2 )     (45,090 )     (10,803 )     (46,644 )     (238,065 )     (171,773 )     (14,499 )     (42,842 )     (18,669 )
Units Outstanding at December 31, 2012
     1,461,488       47,796       741,839       374,313       1,184,323       1,228,758       2,698,826       285,095       983,898       564,772  
 
(a) Commencement of operations February 6, 2012.
(b) Commencement of operations September 10, 2012.
 
See notes to the financial statements.
 
 
Page 31
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL
Disciplined
Growth
Portfolio
    
JNL
Disciplined
Moderate
Portfolio
    
JNL
Disciplined
Moderate
Growth
Portfolio
    
JNL
Institutional
Alt 20
Portfolio
    
JNL
Institutional
Alt 35
Portfolio
    
JNL
Institutional
Alt 50
Portfolio
    
JNL
Institutional
Alt 65
Portfolio
    
JNL/
American
Funds
Balanced
Allocation
Portfolio(a)
    
JNL/
American
Funds Blue
Chip
Income and
Growth
Portfolio
    
JNL/
American
Funds Global
Bond
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (501,677 )   $ 778,596     $ 47,704     $ 2,071,681     $ 5,108,424     $ 8,563,718     $ 7,883,700     $ (723,366 )   $ (2,479,112 )   $ 2,021,618  
Net realized gain (loss) on investments
     10,222,339       28,977,833       29,609,821       37,466,090       66,424,736       86,343,118       58,875,834       394,469       8,951,823       6,961,161  
Net change in unrealized appreciation (depreciation) on investments
     16,890,762       30,244,235       41,451,055       58,406,944       77,062,787       90,730,640       15,628,815       5,340,031       44,866,398       5,773,605  
Net increase (decrease) in net assets from operations
     26,611,424       60,000,664       71,108,580       97,944,715       148,595,947       185,637,476       82,388,349       5,011,134       51,339,109       14,756,384  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     91,504,811       213,255,344       226,480,789       342,963,789       456,383,523       718,733,144       68,294       104,520,806       215,162,347       98,431,610  
Surrenders and terminations
     (6,869,570 )     (28,012,654 )     (26,791,076 )     (34,787,928 )     (53,935,471 )     (69,951,204 )     (36,857,387 )     (2,487,878 )     (18,151,824 )     (18,730,066 )
Transfers between portfolios
     21,748,044       44,488,170       27,973,319       83,860,256       74,497,944       138,316,476       (108,977,948 )     36,315,905       36,860,252       32,095,804  
Net annuitization transactions
     (64,701 )     3,483       (59,508 )     (120,483 )     (711,955 )     (157,267 )     (181,429 )     -       (145,125 )     (318,666 )
Policyholder charges (Note 3)
     (2,561,260 )     (5,870,816 )     (6,677,596 )     (13,722,947 )     (20,123,676 )     (26,613,080 )     (11,213,120 )     (522,389 )     (6,291,096 )     (4,147,945 )
Net increase (decrease) in net assets from contract transactions
     103,757,324       223,863,527       220,925,928       378,192,687       456,110,365       760,328,069       (157,161,590 )     137,826,444       227,434,554       107,330,737  
                                                                                 
Net increase (decrease) in net assets
     130,368,748       283,864,191       292,034,508       476,137,402       604,706,312       945,965,545       (74,773,241 )     142,837,578       278,773,663       122,087,121  
                                                                                 
Net assets beginning of period
     168,700,101       427,041,788       473,992,515       871,891,705       1,349,313,032       1,759,138,491       942,912,966       -       379,980,507       322,986,887  
                                                                                 
Net assets end of period
   $ 299,068,849     $ 710,905,979     $ 766,027,023     $ 1,348,029,107     $ 1,954,019,344     $ 2,705,104,036     $ 868,139,725     $ 142,837,578     $ 658,754,170     $ 445,074,008  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     20,489,685       44,150,353       53,139,214       64,683,060       96,467,649       123,288,463       64,231,310       -       37,953,296       30,387,404  
                                                                                 
Units Issued
     15,033,886       27,039,038       29,047,893       32,124,013       39,101,991       66,205,183       481,290       15,091,428       27,963,379       17,201,062  
Units Redeemed
     (3,355,039 )     (5,447,645 )     (5,929,392 )     (5,529,652 )     (8,238,753 )     (15,970,554 )     (10,637,838 )     (1,242,404 )     (7,045,540 )     (7,386,203 )
Units Outstanding at December 31, 2012
     32,168,532       65,741,746       76,257,715       91,277,421       127,330,887       173,523,092       54,074,762       13,849,024       58,871,135       40,202,262  
                                                                                 
(a) Commencement of operations April 30, 2012.
                                                                  
 
See notes to the financial statements.
 
 
Page 32
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/
American
Funds Global
Small Capitalization
Portfolio
    
JNL/American
Funds Growth
Allocation
Portfolio(a)
    
JNL/
American
Funds
Growth-Income
Portfolio
    
JNL/American
Funds
International
Portfolio
    
JNL/American
Funds New
World Portfolio
    
JNL/AQR
Managed
Futures
Strategy
Portfolio
    
JNL/
BlackRock
Commodity
Securities
Portfolio
    
JNL/
BlackRock
Global
Allocation
Portfolio
    
JNL/
Brookfield
Global
Infrastructure
Portfolio
    
JNL/Capital
Guardian
Global
Balanced
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (1,216,720 )   $ (458,951 )   $ (3,967,442 )   $ (707,960 )   $ (1,451,154 )   $ (55,706 )   $ (13,020,837 )   $ (15,346,902 )   $ (581,632 )   $ 2,005,128  
Net realized gain (loss) on investments
     (130,900 )     314,444       8,444,637       (430,077 )     852,690       15,126       1,484,365       3,675,401       575,978       2,321,402  
Net change in unrealized appreciation (depreciation) on investments
     23,319,327       4,480,842       76,337,359       39,847,189       51,129,173       874,723       3,182,984       78,815,900       5,938,639       35,717,543  
Net increase (decrease) in net assets from operations
     21,971,707       4,336,335       80,814,554       38,709,152       50,530,709       834,143       (8,353,488 )     67,144,399       5,932,985       40,044,073  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     49,801,042       67,807,916       294,298,565       88,860,530       113,941,984       18,331,306       141,962,802       768,725,415       44,668,454       43,248,743  
Surrenders and terminations
     (5,084,161 )     (690,625 )     (20,721,501 )     (7,605,582 )     (10,641,196 )     (60,840 )     (41,331,429 )     (30,773,171 )     (1,256,297 )     (26,301,559 )
Transfers between portfolios
     6,231,860       29,439,867       38,268,583       23,129,042       31,325,567       1,415,407       10,716,331       237,775,044       50,613,446       (10,503,456 )
Net annuitization transactions
     (224,770 )     -       (73,784 )     (138,215 )     (39,936 )     -       (455,170 )     (291,982 )     (4,309 )     (296,199 )
Policyholder charges (Note 3)
     (1,898,786 )     (273,215 )     (7,373,222 )     (3,115,970 )     (4,049,730 )     (105 )     (8,046,051 )     (11,134,162 )     (370,417 )     (3,339,137 )
Net increase (decrease) in net assets from contract transactions
     48,825,185       96,283,943       304,398,641       101,129,805       130,536,689       19,685,768       102,846,483       964,301,144       93,650,877       2,808,392  
                                                                                 
Net increase (decrease) in net assets
     70,796,892       100,620,278       385,213,195       139,838,957       181,067,398       20,519,911       94,492,995       1,031,445,543       99,583,862       42,852,465  
                                                                                 
Net assets beginning of period
     121,399,416       -       430,285,946       200,814,285       261,975,156       -       797,267,266       494,124,819       981,190       351,568,128  
                                                                                 
Net assets end of period
   $ 192,196,308     $ 100,620,278     $ 815,499,141     $ 340,653,242     $ 443,042,554     $ 20,519,911     $ 891,760,261     $ 1,525,570,362     $ 100,565,052     $ 394,420,593  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     13,852,765       -       43,194,539       22,149,701       27,587,021       -       77,839,402       50,563,049       94,783       32,123,854  
                                                                                 
Units Issued
     8,046,918       10,666,255       32,866,475       12,914,605       17,224,234       2,161,618       23,110,245       101,237,073       8,930,082       4,867,148  
Units Redeemed
     (3,023,599 )     (932,205 )     (5,024,188 )     (2,601,989 )     (4,471,616 )     (78,358 )     (13,332,911 )     (7,254,382 )     (719,531 )     (4,662,686 )
Units Outstanding at December 31, 2012
     18,876,084       9,734,050       71,036,826       32,462,317       40,339,639       2,083,260       87,616,736       144,545,740       8,305,334       32,328,316  
                                                                                 
(a) Commencement of operations April 30, 2012.
                                                                  
 
See notes to the financial statements.
 
 
Page 33
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/Capital
Guardian
Global
Diversified
Research
Portfolio
    
JNL/DFA U.S.
Core Equity
Portfolio
    
JNL/Eagle
SmallCap
Equity
Portfolio
    
JNL/Eastspring
Investments
Asia ex-Japan
Portfolio
    
JNL/Eastspring
Investments
China-India
Portfolio
    
JNL/Franklin
Templeton Founding
Strategy
Portfolio
    
JNL/Franklin
Templeton
Global
Growth
Portfolio
    
JNL/Franklin
Templeton
Global
Multisector
Bond
Portfolio
    
JNL/Franklin
Templeton
Income
Portfolio
    
JNL/Franklin
Templeton
Inter-
national
Small Cap
Growth
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (926,959 )   $ (903,561 )   $ (10,940,317 )   $ (1,177,422 )   $ (2,516,039 )   $ 6,928,770     $ 254,116     $ (1,682,700 )   $ 32,429,322     $ 133,006  
Net realized gain (loss) on investments
     6,449,043       2,929,074       19,857,714       2,211,297       (16,590,938 )     11,650,405       1,779,209       2,651,877       11,728,280       2,414,327  
Net change in unrealized appreciation (depreciation) on investments
     38,077,645       15,087,215       62,395,493       19,815,407       77,004,425       124,035,221       32,316,360       18,448,252       51,305,480       41,373,949  
Net increase (decrease) in net assets from operations
     43,599,729       17,112,728       71,312,890       20,849,282       57,897,448       142,614,396       34,349,685       19,417,429       95,463,082       43,921,282  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     30,865,668       38,111,822       146,512,983       23,670,984       47,427,514       131,381,340       34,182,811       112,194,775       213,978,081       33,302,292  
Surrenders and terminations
     (17,382,022 )     (8,334,791 )     (35,664,205 )     (5,594,334 )     (14,683,677 )     (75,624,487 )     (9,101,948 )     (6,008,526 )     (58,028,720 )     (7,908,231 )
Transfers between portfolios
     (11,034,999 )     (325,416 )     (86,648,914 )     2,263,170       (12,546,661 )     (36,717,258 )     22,370,439       170,526,875       55,498,193       14,920,200  
Net annuitization transactions
     (236,702 )     (132,206 )     (533,796 )     (70,421 )     (228,229 )     (933,414 )     (166,596 )     (124,122 )     (793,298 )     (120,891 )
Policyholder charges (Note 3)
     (2,574,128 )     (1,502,165 )     (6,734,564 )     (1,308,945 )     (3,513,401 )     (9,658,806 )     (1,787,343 )     (1,249,058 )     (8,549,936 )     (1,893,718 )
Net increase (decrease) in net assets from contract transactions
     (362,183 )     27,817,244       16,931,504       18,960,454       16,455,546       8,447,375       45,497,363       275,339,944       202,104,320       38,299,652  
                                                                                 
Net increase (decrease) in net assets
     43,237,546       44,929,972       88,244,394       39,809,736       74,352,994       151,061,771       79,847,048       294,757,373       297,567,402       82,220,934  
                                                                                 
Net assets beginning of period
     286,171,678       136,792,536       624,638,253       100,654,513       272,733,798       1,002,735,899       150,196,888       3,209,081       830,111,442       159,531,090  
                                                                                 
Net assets end of period
   $ 329,409,224     $ 181,722,508     $ 712,882,647     $ 140,464,249     $ 347,086,792     $ 1,153,797,670     $ 230,043,936     $ 297,966,454     $ 1,127,678,844     $ 241,752,024  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     12,111,006       8,441,992       23,616,990       13,732,292       44,631,576       118,696,635       20,585,952       319,236       75,201,908       23,702,846  
                                                                                 
Units Issued
     1,666,466       3,415,762       8,271,898       9,890,112       15,126,369       16,294,608       9,706,894       29,530,612       28,801,448       10,086,555  
Units Redeemed
     (1,723,922 )     (1,860,691 )     (7,997,976 )     (7,748,514 )     (13,067,997 )     (15,477,929 )     (4,040,093 )     (4,314,426 )     (11,662,214 )     (5,142,340 )
Units Outstanding at December 31, 2012
     12,053,550       9,997,063       23,890,911       15,873,890       46,689,948       119,513,314       26,252,753       25,535,422       92,341,143       28,647,061  
 
See notes to the financial statements.
 
 
Page 34
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/Franklin
Templeton
Mutual
Shares
Portfolio
    
JNL/Franklin
Templeton
Small Cap
Value
Portfolio
    
JNL/
Goldman
Sachs
Core Plus
Bond
Portfolio
    
JNL/Goldman
Sachs
Emerging
Markets
Debt
Portfolio
    
JNL/
Goldman
Sachs
Mid Cap
Value
Portfolio
    
JNL/Goldman
Sachs U.S.
Equity Flex
Portfolio
    
JNL/Invesco
Global
Real
Estate
Portfolio
    
JNL/Invesco
International
Growth
Portfolio
    
JNL/Invesco
Large Cap
Growth
Portfolio
    
JNL/Invesco
Small Cap
Growth
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ 140,104     $ (3,712,222 )   $ 5,807,522     $ (4,849,105 )   $ (1,326,469 )   $ (1,276,043 )   $ (4,213,971 )   $ 822,889     $ (5,318,663 )   $ (3,299,483 )
Net realized gain (loss) on investments
     4,697,598       14,587,675       31,145,010       7,190,772       10,065,496       3,361,312       9,567,842       2,386,773       20,466,787       16,349,441  
Net change in unrealized appreciation (depreciation) on investments
     34,341,480       31,633,715       1,592,641       51,488,989       38,502,148       14,691,909       119,288,693       38,442,074       15,675,838       14,141,026  
Net increase (decrease) in net assets from operations
     39,179,182       42,509,168       38,545,173       53,830,656       47,241,175       16,777,178       124,642,564       41,651,736       30,823,962       27,190,984  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     63,995,404       61,963,670       124,282,389       10,746,032       65,060,439       14,760,197       130,064,232       54,093,712       70,563,762       41,581,788  
Surrenders and terminations
     (16,068,843 )     (15,372,499 )     (51,460,788 )     (15,979,696 )     (16,820,627 )     (5,634,360 )     (26,914,086 )     (17,968,951 )     (19,683,497 )     (12,487,603 )
Transfers between portfolios
     (2,186,712 )     (20,865,818 )     50,845,486       (53,675,209 )     (4,304,898 )     4,979,541       91,492,686       10,319,128       (51,332,310 )     (935,833 )
Net annuitization transactions
     (67,539 )     (238,138 )     (780,058 )     (244,115 )     (123,918 )     (24,048 )     (343,702 )     (429,968 )     (308,671 )     (193,913 )
Policyholder charges (Note 3)
     (3,505,646 )     (2,876,715 )     (5,642,623 )     (3,097,965 )     (3,265,669 )     (995,740 )     (5,512,871 )     (2,943,505 )     (3,072,753 )     (1,983,228 )
Net increase (decrease) in net assets from contract transactions
     42,166,664       22,610,500       117,244,406       (62,250,953 )     40,545,327       13,085,590       188,786,259       43,070,416       (3,833,469 )     25,981,211  
                                                                                 
Net increase (decrease) in net assets
     81,345,846       65,119,668       155,789,579       (8,420,297 )     87,786,502       29,862,768       313,428,823       84,722,152       26,990,493       53,172,195  
                                                                                 
Net assets beginning of period
     310,556,587       261,575,730       576,803,500       325,784,260       282,267,994       92,895,322       408,951,982       283,950,685       301,830,861       167,007,878  
                                                                                 
Net assets end of period
   $ 391,902,433     $ 326,695,398     $ 732,593,079     $ 317,363,963     $ 370,054,496     $ 122,758,090     $ 722,380,805     $ 368,672,837     $ 328,821,354     $ 220,180,073  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     38,323,494       21,600,271       24,659,897       26,007,616       23,437,019       12,224,464       35,710,505       18,827,225       26,625,604       11,220,423  
                                                                                 
Units Issued
     9,522,029       9,013,087       10,845,848       920,026       8,122,563       4,701,629       20,978,133       6,256,406       11,440,669       7,121,261  
Units Redeemed
     (4,658,884 )     (7,369,322 )     (6,049,872 )     (5,527,309 )     (5,164,345 )     (3,211,034 )     (6,803,749 )     (3,744,850 )     (11,981,653 )     (5,618,634 )
Units Outstanding at December 31, 2012
     43,186,639       23,244,036       29,455,873       21,400,333       26,395,237       13,715,059       49,884,889       21,338,781       26,084,620       12,723,050  
 
See notes to the financial statements.
 
 
Page 35
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/Ivy
Asset
Strategy
Portfolio
    
JNL/JPMorgan
International
Value
Portfolio
    
JNL/
JPMorgan
MidCap
Growth
Portfolio
    
JNL/
JPMorgan
U.S.
Government
& Quality
Bond
Portfolio
    
JNL/Lazard
Emerging
Markets
Portfolio
    
JNL/Lazard
Mid Cap
Equity
Portfolio
    
JNL/M&G
Global
Basics
Portfolio
    
JNL/M&G
Global
Leaders
Portfolio
    
JNL/MCM
10 x 10
Portfolio
    
JNL/MCM
25 Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (23,562,324 )   $ 8,898,608     $ (4,071,180 )   $ 5,681,872     $ 2,842,590     $ (2,635,254 )   $ (288,787 )   $ (143,124 )   $ 2,353,800     $ 3,626,410  
Net realized gain (loss) on investments
     10,802,176       (11,812,340 )     10,331,563       19,013,404       24,720,024       4,245,966       1,067,757       (425,028 )     8,497,851       30,775,290  
Net change in unrealized appreciation (depreciation) on investments
     239,535,428       43,737,776       21,361,580       (10,756,373 )     110,427,293       11,131,217       2,050,256       4,402,475       24,190,560       45,982,488  
Net increase (decrease) in net assets from operations
     226,775,280       40,824,044       27,621,963       13,938,903       137,989,907       12,741,929       2,829,226       3,834,323       35,042,211       80,384,188  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     430,431,337       38,511,840       56,143,107       141,894,322       5,594,172       35,062,089       11,105,067       6,559,121       29,963,694       80,581,377  
Surrenders and terminations
     (59,340,502 )     (17,061,191 )     (15,804,293 )     (64,364,114 )     (34,878,564 )     (14,557,113 )     (2,622,562 )     (1,275,214 )     (17,841,069 )     (46,436,506 )
Transfers between portfolios
     48,974,573       (10,341,214 )     12,216,153       25,471,945       (125,228,668 )     (35,048,712 )     1,278,200       1,144,499       (10,624,566 )     (9,629,687 )
Net annuitization transactions
     (392,229 )     (296,131 )     (244,676 )     (911,874 )     (453,472 )     (418,015 )     (9,809 )     (9,856 )     (77,758 )     (1,646,911 )
Policyholder charges (Note 3)
     (18,544,270 )     (2,369,865 )     (2,338,915 )     (6,479,221 )     (7,058,983 )     (1,671,992 )     (645,698 )     (342,967 )     (2,599,108 )     (3,655,120 )
Net increase (decrease) in net assets from contract transactions
     401,128,909       8,443,439       49,971,376       95,611,058       (162,025,515 )     (16,633,743 )     9,105,198       6,075,583       (1,178,807 )     19,213,153  
                                                                                 
Net increase (decrease) in net assets
     627,904,189       49,267,483       77,593,339       109,549,961       (24,035,608 )     (3,891,814 )     11,934,424       9,909,906       33,863,404       99,597,341  
                                                                                 
Net assets beginning of period
     1,322,819,085       263,257,829       199,952,299       715,933,527       738,739,472       206,247,683       54,018,976       28,846,795       244,930,462       501,983,815  
                                                                                 
Net assets end of period
   $ 1,950,723,274     $ 312,525,312     $ 277,545,638     $ 825,483,488     $ 714,703,864     $ 202,355,869     $ 65,953,400     $ 38,756,701     $ 278,793,866     $ 601,581,156  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     129,611,697       23,695,580       9,357,399       35,865,916       64,677,817       11,307,912       4,232,576       2,639,385       29,258,892       33,587,354  
                                                                                 
Units Issued
     52,252,944       5,659,295       5,743,695       22,287,078       972,772       3,058,639       2,020,736       1,278,265       4,486,416       8,877,756  
Units Redeemed
     (16,469,402 )     (5,021,053 )     (3,914,961 )     (17,929,544 )     (13,733,396 )     (3,975,263 )     (1,386,390 )     (781,606 )     (4,622,712 )     (7,863,586 )
Units Outstanding at December 31, 2012
     165,395,239       24,333,822       11,186,133       40,223,450       51,917,193       10,391,288       4,866,922       3,136,044       29,122,596       34,601,524  
 
See notes to the financial statements.
 
 
Page 36
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/MCM
Bond Index
Portfolio
    
JNL/MCM
Communications
Sector Portfolio
    
JNL/MCM
Consumer
Brands
Sector
Portfolio
    
JNL/MCM
Dow 10
Portfolio
    
JNL/MCM
Dow Dividend
Portfolio
    
JNL/MCM
Dow Jones
U.S.
Contrarian
Opportunities
Index
Portfolio(a)
    
JNL/MCM
Emerging
Markets
Index
Portfolio
    
JNL/MCM
European 30
Portfolio
    
JNL/MCM
Financial
Sector
Portfolio
    
JNL/MCM
Global 15
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ 3,318,198     $ 706,015     $ (1,780,634 )   $ (7,473,817 )   $ 4,759,718     $ (31,676 )   $ (1,714,418 )   $ 547,261     $ (1,179,406 )   $ (6,509,391 )
Net realized gain (loss) on investments
     13,392,056       4,552,653       17,445,607       38,161,306       (2,537,851 )     (79,714 )     (2,947,275 )     (746,778 )     5,809,098       12,805,493  
Net change in unrealized appreciation (depreciation) on investments
     (4,471,426 )     5,917,884       11,539,986       11,993,986       28,250,396       209,221       14,275,419       1,777,461       32,735,537       72,235,524  
Net increase (decrease) in net assets from operations
     12,238,828       11,176,552       27,204,959       42,681,475       30,472,263       97,831       9,613,726       1,577,944       37,365,229       78,531,626  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     84,710,549       14,782,533       43,334,068       55,314,928       61,943,649       3,674,462       81,239,457       5,434,488       34,709,750       15,881,069  
Surrenders and terminations
     (50,631,159 )     (4,833,308 )     (9,700,442 )     (43,833,812 )     (21,382,291 )     (16,849 )     (5,088,954 )     (917,410 )     (12,233,865 )     (45,420,340 )
Transfers between portfolios
     (43,295,821 )     19,168,797       49,267,401       (78,589,539 )     (7,312,145 )     3,023,927       120,604,172       2,579,517       7,398,070       (26,251,376 )
Net annuitization transactions
     (898,359 )     (34,756 )     (65,399 )     (1,600,781 )     (344,196 )     -       (11,276 )     -       (98,964 )     (1,307,809 )
Policyholder charges (Note 3)
     (4,730,543 )     (685,313 )     (1,506,375 )     (3,004,066 )     (2,721,397 )     (17,157 )     (1,081,437 )     (260,938 )     (1,942,437 )     (2,007,597 )
Net increase (decrease) in net assets from contract transactions
     (14,845,333 )     28,397,953       81,329,253       (71,713,270 )     30,183,620       6,664,383       195,661,962       6,835,657       27,832,554       (59,106,053 )
                                                                                 
Net increase (decrease) in net assets
     (2,606,505 )     39,574,505       108,534,212       (29,031,795 )     60,655,883       6,762,214       205,275,688       8,413,601       65,197,783       19,425,573  
                                                                                 
Net assets beginning of period
     597,159,838       53,185,018       107,188,662       491,868,277       296,677,537       -       3,374,671       19,792,732       151,290,663       400,432,543  
                                                                                 
Net assets end of period
   $ 594,553,333     $ 92,759,523     $ 215,722,874     $ 462,836,482     $ 357,333,420     $ 6,762,214     $ 208,650,359     $ 28,206,333     $ 216,488,446     $ 419,858,116  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     43,197,120       10,225,094       9,081,999       50,814,404       41,856,854       -       373,656       1,805,556       23,420,826       31,453,060  
                                                                                 
Units Issued
     12,413,508       11,734,325       10,768,265       9,635,642       14,028,122       989,296       25,455,743       1,537,000       15,089,498       3,087,742  
Units Redeemed
     (13,592,562 )     (6,910,908 )     (4,803,896 )     (16,996,194 )     (10,006,437 )     (320,304 )     (5,876,787 )     (937,607 )     (11,665,759 )     (7,384,542 )
Units Outstanding at December 31, 2012
     42,018,066       15,048,511       15,046,368       43,453,852       45,878,539       668,992       19,952,612       2,404,949       26,844,565       27,156,260  
                                                                                 
(a) Commencement of operations April 30, 2012.
                                                                  
 
See notes to the financial statements.
 
 
Page 37
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/MCM
Global
Alpha
Portfolio
    
JNL/MCM
Healthcare
Sector
Portfolio
    
JNL/MCM
Index 5
Portfolio
    
JNL/MCM
International
Index
Portfolio
    
JNL/MCM
JNL 5
Portfolio
    
JNL/MCM
JNL
Optimized
5 Portfolio
    
JNL/MCM
Nasdaq 25
Portfolio
    
JNL/MCM
NYSE International
25 Portfolio
    
JNL/MCM
Oil & Gas
Sector
 Portfolio
    
JNL/MCM
Pacific
 Rim 30
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (697,186 )   $ (2,266,138 )   $ 429,514     $ 5,771,364     $ 35,959,868     $ 4,240,936     $ (2,580,848 )   $ 1,641,654     $ (4,004,317 )   $ 186,444  
Net realized gain (loss) on investments
     964,028       18,135,735       20,433,380       (7,738,033 )     (68,378,128 )     (4,114,178 )     13,511,161       (9,258,240 )     17,595,946       1,830,150  
Net change in unrealized appreciation (depreciation) on investments
     (1,865,753 )     31,309,250       28,628,814       72,147,737       442,018,342       39,532,257       15,052,524       13,819,668       5,043,137       2,675,707  
Net increase (decrease) in net assets from operations
     (1,598,911 )     47,178,847       49,491,708       70,181,068       409,600,082       39,659,015       25,982,837       6,203,082       18,634,766       4,692,301  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     7,250,296       83,233,125       78,673,152       60,594,325       104,364,257       19,956,694       37,392,510       5,362,036       138,065,452       9,351,807  
Surrenders and terminations
     (2,182,694 )     (20,108,266 )     (16,369,982 )     (35,043,542 )     (232,647,225 )     (22,574,421 )     (11,475,547 )     (4,838,584 )     (50,154,737 )     (1,865,296 )
Transfers between portfolios
     (7,339,123 )     45,126,797       4,809,428       20,645,564       (204,654,737 )     (19,075,357 )     42,457,271       (989,866 )     (52,567,251 )     948,821  
Net annuitization transactions
     (964 )     (121,727 )     (32,605 )     (502,042 )     (6,495,351 )     (310,858 )     (128,049 )     (53,926 )     (739,116 )     (7,283 )
Policyholder charges (Note 3)
     (491,660 )     (3,140,522 )     (4,644,892 )     (3,387,028 )     (18,366,868 )     (2,477,010 )     (1,744,863 )     (524,423 )     (8,108,540 )     (536,149 )
Net increase (decrease) in net assets from contract transactions
     (2,764,145 )     104,989,407       62,435,101       42,307,277       (357,799,924 )     (24,480,952 )     66,501,322       (1,044,763 )     26,495,808       7,891,900  
                                                                                 
Net increase (decrease) in net assets
     (4,363,056 )     152,168,254       111,926,809       112,488,345       51,800,158       15,178,063       92,484,159       5,158,319       45,130,574       12,584,201  
                                                                                 
Net assets beginning of period
     50,621,864       252,885,376       380,323,403       407,504,533       2,666,783,605       325,679,592       147,276,166       66,406,850       796,202,477       41,344,163  
                                                                                 
Net assets end of period
   $ 46,258,808     $ 405,053,630     $ 492,250,212     $ 519,992,878     $ 2,718,583,763     $ 340,857,655     $ 239,760,325     $ 71,565,169     $ 841,333,051     $ 53,928,364  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     4,864,593       20,055,622       40,955,602       30,833,422       250,691,885       38,067,524       13,156,362       10,686,471       25,205,201       3,287,635  
                                                                                 
Units Issued
     876,935       13,882,542       10,346,469       8,135,489       11,103,787       3,060,672       10,886,307       4,465,240       7,533,736       1,768,647  
Units Redeemed
     (1,154,620 )     (6,470,188 )     (4,097,398 )     (5,187,530 )     (42,255,649 )     (5,763,135 )     (5,908,649 )     (4,670,347 )     (6,916,832 )     (1,172,325 )
Units Outstanding at December 31, 2012
     4,586,908       27,467,976       47,204,673       33,781,381       219,540,023       35,365,061       18,134,020       10,481,364       25,822,105       3,883,957  
 
See notes to the financial statements.
 
Page 38
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/MCM
S&P 10
Portfolio
    
JNL/MCM
S&P 24
Portfolio
    
JNL/MCM
S&P 400
MidCap
Index
Portfolio
    
JNL/MCM
S&P 500
Index
Portfolio
    
JNL/MCM
S&P SMid
60 Portfolio
    
JNL/MCM
Select
Small-Cap
Portfolio
    
JNL/MCM
Small Cap
Index
Portfolio
    
JNL/MCM
Technology
Sector
Portfolio
    
JNL/MCM
Value
Line 30
Portfolio
    
JNL/MCM
VIP
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (4,211,319 )   $ (663,537 )   $ (2,621,362 )   $ 2,299,546     $ (1,218,106 )   $ (3,516,682 )   $ 1,221,177     $ (5,154,808 )   $ (5,887,620 )   $ 966,483  
Net realized gain (loss) on investments
     (4,370,527 )     8,254,424       30,539,674       56,360,296       16,887,540       (10,190,457 )     32,690,234       39,171,689       (21,216,073 )     (8,565,692 )
Net change in unrealized appreciation (depreciation) on investments
     44,629,571       (2,141,843 )     46,675,932       69,884,206       3,275,867       45,510,630       27,382,455       (12,390,947 )     54,119,842       31,575,588  
Net increase (decrease) in net assets from operations
     36,047,725       5,449,044       74,594,244       128,544,048       18,945,301       31,803,491       61,293,866       21,625,934       27,016,149       23,976,379  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     19,426,302       6,372,112       92,875,647       235,404,695       23,001,448       15,163,113       71,026,691       79,537,932       17,360,423       8,230,349  
Surrenders and terminations
     (31,350,943 )     (3,037,128 )     (41,502,663 )     (75,785,649 )     (9,991,692 )     (28,095,702 )     (38,405,663 )     (21,811,331 )     (30,954,280 )     (22,576,607 )
Transfers between portfolios
     36,972,732       1,198,679       22,037,406       115,612,752       (7,697,667 )     (5,090,551 )     58,805,715       4,624,642       (18,241,442 )     (21,347,107 )
Net annuitization transactions
     (978,801 )     (110,566 )     (687,728 )     (1,663,561 )     (112,212 )     (853,136 )     (705,501 )     (90,743 )     (1,006,733 )     (400,508 )
Policyholder charges (Note 3)
     (1,166,661 )     (533,871 )     (4,238,807 )     (8,875,753 )     (1,441,149 )     (1,198,835 )     (3,452,398 )     (3,913,074 )     (2,410,440 )     (1,506,546 )
Net increase (decrease) in net assets from contract transactions
     22,902,629       3,889,226       68,483,855       264,692,484       3,758,728       (20,075,111 )     87,268,844       58,347,426       (35,252,472 )     (37,600,419 )
                                                                                 
Net increase (decrease) in net assets
     58,950,354       9,338,270       143,078,099       393,236,532       22,704,029       11,728,380       148,562,710       79,973,360       (8,236,323 )     (13,624,040 )
                                                                                 
Net assets beginning of period
     205,873,814       53,978,700       463,970,392       892,032,456       158,327,332       239,194,860       411,164,252       313,873,224       366,235,557       244,473,860  
                                                                                 
Net assets end of period
   $ 264,824,168     $ 63,316,970     $ 607,048,491     $ 1,285,268,988     $ 181,031,361     $ 250,923,240     $ 559,726,962     $ 393,846,584     $ 357,999,234     $ 230,849,820  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     27,136,745       5,443,686       28,873,542       81,632,307       15,191,152       18,646,238       29,011,148       46,393,976       38,659,511       22,971,539  
                                                                                 
Units Issued
     12,999,652       2,771,761       10,334,311       45,563,165       6,148,071       3,700,333       14,444,265       25,297,747       3,989,628       1,760,016  
Units Redeemed
     (10,534,069 )     (2,413,292 )     (6,553,529 )     (23,481,312 )     (5,856,636 )     (5,271,137 )     (8,843,817 )     (18,653,864 )     (7,556,784 )     (5,134,908 )
Units Outstanding at December 31, 2012
     29,602,328       5,802,155       32,654,324       103,714,160       15,482,587       17,075,434       34,611,596       53,037,859       35,092,355       19,596,647  
 
See notes to the financial statements.
 
 
Page 39
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/Morgan
Stanley Mid
Cap Growth
Portfolio(a)
    
JNL/
Neuberger
Berman
Strategic
Income
Portfolio(a)
    
JNL/
Oppenheimer
Global Growth
Portfolio
    
JNL/PIMCO
Real Return
Portfolio
    
JNL/PIMCO
Total Return
Bond
Portfolio
    
JNL/PPM
America
Floating
Rate
Income
Portfolio
    
JNL/
PPM
America
HighYield
Bond
Portfolio
    
JNL/
PPM
America
Mid Cap
Value
Portfolio
    
JNL/
PPM
America
Small Cap
Value
Portfolio
    
JNL/
PPM
America
Value
Equity
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (20,256 )   $ (363,102 )   $ (1,510,209 )   $ 9,386,603     $ 22,623,432     $ 3,302,114     $ 52,940,396     $ (1,600,779 )   $ (548,745 )   $ (246,789 )
Net realized gain (loss) on investments
     (52,847 )     227,813       1,550,320       155,512,986       113,679,924       4,563,477       29,445,975       9,923,144       1,554,627       3,464,475  
Net change in unrealized appreciation (depreciation) on investments
     294,487       1,788,045       56,317,458       (51,845,655 )     75,240,129       2,894,616       70,701,814       4,988,769       11,846,610       10,764,454  
Net increase (decrease) in net assets from operations
     221,384       1,652,756       56,357,569       113,053,934       211,543,485       10,760,207       153,088,185       13,311,134       12,852,492       13,982,140  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     7,998,004       31,629,731       53,853,574       440,827,240       795,617,961       95,754,370       241,039,412       22,924,538       16,592,953       11,146,377  
Surrenders and terminations
     (95,610 )     (1,508,316 )     (19,279,153 )     (118,304,214 )     (260,098,281 )     (13,059,601 )     (73,911,456 )     (7,072,995 )     (4,827,585 )     (9,428,105 )
Transfers between portfolios
     3,421,848       35,188,702       3,513,509       230,540,471       559,577,226       57,601,098       182,301,271       (282,050 )     5,251,458       431,849  
Net annuitization transactions
     -       (48,649 )     (290,377 )     (1,270,864 )     (3,741,353 )     (61,746 )     (1,138,784 )     (114,177 )     (66,927 )     (242,544 )
Policyholder charges (Note 3)
     (37,933 )     (233,088 )     (2,992,838 )     (16,006,227 )     (32,761,812 )     (1,832,148 )     (9,411,352 )     (1,264,276 )     (938,335 )     (729,653 )
Net increase (decrease) in net assets from contract transactions
     11,286,309       65,028,380       34,804,715       535,786,406       1,058,593,741       138,401,973       338,879,091       14,191,040       16,011,564       1,177,924  
                                                                                 
Net increase (decrease) in net assets
     11,507,693       66,681,136       91,162,284       648,840,340       1,270,137,226       149,162,180       491,967,276       27,502,174       28,864,056       15,160,064  
                                                                                 
Net assets beginning of period
     -       -       284,665,622       1,526,238,655       2,980,926,848       129,210,316       870,828,267       87,885,858       65,195,273       97,153,573  
                                                                                 
Net assets end of period
   $ 11,507,693     $ 66,681,136     $ 375,827,906     $ 2,175,078,995     $ 4,251,064,074     $ 278,372,496     $ 1,362,795,543     $ 115,388,032     $ 94,059,329     $ 112,313,637  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     -       -       22,759,643       109,600,037       161,303,994       13,037,911       55,801,756       9,254,818       6,963,988       6,103,849  
                                                                                 
Units Issued
     1,499,668       7,304,508       6,556,788       58,498,943       83,069,793       26,772,542       45,849,009       11,210,728       8,734,231       2,660,189  
Units Redeemed
     (287,216 )     (911,899 )     (4,024,596 )     (21,961,066 )     (28,621,309 )     (13,372,554 )     (26,059,474 )     (9,878,279 )     (7,185,776 )     (2,599,905 )
Units Outstanding at December 31, 2012
     1,212,452       6,392,609       25,291,835       146,137,914       215,752,478       26,437,899       75,591,291       10,587,267       8,512,443       6,164,133  
                                                                                 
(a) Commencement of operations April 30, 2012.
 
See notes to the financial statements.
 
 
Page 40
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/
Red Rocks
Listed
Private
Equity
Portfolio
    
JNL/S&P 4
Portfolio
    
JNL/S&P
Competitive
Advantage
Portfolio
    
JNL/S&P
Dividend
Income
& Growth
Portfolio
    
JNL/S&P
Intrinsic
Value
Portfolio
    
JNL/
S&P
Managed
Aggressive
Growth
Portfolio
    
JNL/
S&P
Managed
Conservative
Portfolio
    
JNL/
S&P
Managed
Growth
Portfolio
    
JNL/
S&P
Managed
Moderate
Portfolio
    
JNL/
S&P
Managed
Moderate
Growth
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (5,013,650 )   $ 3,738,117     $ (2,175,759 )   $ 849,335     $ (1,564,028 )   $ (4,915,908 )   $ 14,582,278     $ (5,971,084 )   $ 8,265,216     $ 1,604,870  
Net realized gain (loss) on investments
     (3,481,035 )     90,623,884       15,356,589       60,546,302       8,365,536       15,450,779       38,297,989       123,513,904       103,008,571       177,121,864  
Net change in unrealized appreciation (depreciation) on investments
     90,491,521       47,326,942       15,049,155       5,824,561       17,175,075       101,436,168       41,052,771       211,567,112       87,551,868       247,589,613  
Net increase (decrease) in net assets from operations
     81,996,836       141,688,943       28,229,985       67,220,198       23,976,583       111,971,039       93,933,038       329,109,932       198,825,655       426,316,347  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     12,923,756       189,519,903       62,602,441       207,771,542       46,614,702       199,991,556       328,863,049       542,085,605       582,367,871       908,123,000  
Surrenders and terminations
     (14,297,104 )     (53,975,944 )     (14,452,577 )     (35,168,198 )     (13,413,629 )     (49,654,320 )     (104,823,488 )     (130,781,386 )     (143,026,976 )     (202,578,702 )
Transfers between portfolios
     (39,079,102 )     (5,311,629 )     65,945,130       61,046,842       (21,919,743 )     (14,604,156 )     197,225,981       29,824,526       116,517,180       125,037,444  
Net annuitization transactions
     (103,450 )     (380,479 )     (138,673 )     (231,459 )     (153,669 )     (588,899 )     (1,390,264 )     (2,577,867 )     (1,837,790 )     (3,017,810 )
Policyholder charges (Note 3)
     (3,566,602 )     (10,443,667 )     (2,092,090 )     (6,976,189 )     (2,152,546 )     (7,976,549 )     (13,261,910 )     (25,885,934 )     (23,644,948 )     (39,617,010 )
Net increase (decrease) in net assets from contract transactions
     (44,122,502 )     119,408,184       111,864,231       226,442,538       8,975,115       127,167,632       406,613,368       412,664,944       530,375,337       787,946,922  
                                                                                 
Net increase (decrease) in net assets
     37,874,334       261,097,127       140,094,216       293,662,736       32,951,698       239,138,671       500,546,406       741,774,876       729,200,992       1,214,263,269  
                                                                                 
Net assets beginning of period
     308,656,825       956,114,424       153,398,260       529,068,741       197,439,929       748,866,350       1,187,613,643       2,273,055,809       1,942,414,122       3,240,548,028  
                                                                                 
Net assets end of period
   $ 346,531,159     $ 1,217,211,551     $ 293,492,476     $ 822,731,477     $ 230,391,627     $ 988,005,021     $ 1,688,160,049     $ 3,014,830,685     $ 2,671,615,114     $ 4,454,811,297  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2011
     37,523,580       87,824,159       12,986,732       47,428,906       17,292,909       54,284,777       98,524,848       158,754,245       157,317,544       222,293,166  
                                                                                 
Units Issued
     1,895,895       26,537,287       15,197,136       32,548,886       9,429,857       17,553,019       50,520,615       44,436,651       58,771,316       72,072,587  
Units Redeemed
     (6,625,761 )     (16,742,610 )     (6,529,560 )     (13,605,213 )     (8,774,173 )     (9,119,282 )     (18,350,489 )     (18,201,173 )     (18,248,555 )     (22,166,404 )
Units Outstanding at December 31, 2012
     32,793,714       97,618,836       21,654,308       66,372,579       17,948,593       62,718,514       130,694,974       184,989,723       197,840,305       272,199,349  
 
See notes to the financial statements.
 
 
Page 41
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2012
 
   
JNL/S&P
Total Yield
Portfolio
    
JNL/T. Rowe
Price
Established
Growth
Portfolio
    
JNL/T. Rowe
Price
Mid-Cap
Growth
Portfolio
    
JNL/T. Rowe
Price
Short-Term
Bond
Portfolio
    
JNL/T. Rowe
Price Value
Portfolio
    
JNL/UBS
Large Cap
Select Growth
Portfolio
    
JNL/WMC
Balanced
Portfolio
    
JNL/WMC
Money
Market
Portfolio
    
JNL/WMC
Value
Portfolio
  
Operations
                                                      
Net investment income (loss)
   $ (625,893 )   $ (17,929,818 )   $ (17,785,310 )   $ (2,890,733 )   $ (1,091,691 )   $ (5,969,524 )   $ (3,003,591 )   $ (16,673,987 )   $ 3,146,320  
Net realized gain (loss)on investments
     3,864,313       50,798,582       84,042,231       1,825,977       14,362,296       52,293,131       51,200,000       3,531       27,006,035  
Net change in unrealized appreciation (depreciation) on investments
     13,093,396       123,329,406       76,025,678       5,142,715       65,775,963       (9,296,256 )     109,316,668       -       23,358,376  
Net increase (decrease) in net assets from operations
     16,331,816       156,198,170       142,282,599       4,077,959       79,046,568       37,027,351       157,513,077       (16,670,456 )     53,510,731  
                                                                         
Contract transactions 1
                                                                        
Purchase payments (Note 4)
     18,982,152       239,673,335       254,322,874       123,474,103       83,086,675       41,410,260       479,630,911       704,841,882       55,715,106  
Surrenders and terminations
     (7,225,102 )     (76,703,371 )     (73,706,991 )     (44,508,750 )     (38,428,099 )     (21,860,054 )     (108,371,222 )     (193,628,257 )     (24,454,750 )
Transfers between portfolios
     5,700,220       115,394,576       (13,941,465 )     75,690,932       19,427,672       (32,374,212 )     78,337,294       (297,498,998 )     (12,692,875 )
Net annuitization transactions
     (87,012 )     (983,030 )     (1,021,945 )     (417,686 )     (708,562 )     (452,706 )     (1,940,433 )     (1,537,593 )     (331,428 )
Policyholder charges (Note 3)
     (825,784 )     (9,887,382 )     (12,419,497 )     (4,702,577 )     (3,922,328 )     (4,019,708 )     (20,697,239 )     (11,192,003 )     (3,381,594 )
Net increase (decrease) in net assets from contract transactions
     16,544,474       267,494,128       153,232,976       149,536,022       59,455,358       (17,296,420 )     426,959,311       200,985,031       14,854,459  
                                                                         
Net increase (decrease) in net assets     32,876,290       423,692,298       295,515,575       153,613,981       138,501,926       19,730,931       584,472,388       184,314,575       68,365,190  
                                                                         
Net assets beginning of period
     80,014,712       901,594,022       1,176,490,950       493,476,706       431,971,301       424,723,680       1,709,810,948       1,010,792,969       362,133,240  
                                                                         
Net assets end of period
   $ 112,891,002     $ 1,325,286,320     $ 1,472,006,525     $ 647,090,687     $ 570,473,227     $ 444,454,611     $ 2,294,283,336     $ 1,195,107,544     $ 430,498,430  
                                                                         
1 Contract unit transactions
                                                                        
Units Outstanding at December 31, 2011     8,850,829       31,868,359       25,681,421       47,267,776       30,832,016       17,110,625       59,618,057       82,014,961       18,923,330  
                                                                         
Units Issued
     6,668,313       15,094,042       7,314,988       28,843,930       11,436,545       2,457,886       20,823,640       96,305,793       4,792,814  
Units Redeemed
     (5,104,320 )     (7,239,709 )     (4,469,684 )     (14,810,274 )     (7,729,334 )     (3,189,953 )     (6,837,849 )     (80,414,075 )     (4,113,014 )
Units Outstanding at December 31, 2012     10,414,822       39,722,692       28,526,725       61,301,432       34,539,227       16,378,558       73,603,848       97,906,679       19,603,130  
 
See notes to the financial statements.
 
 
Page 42
 

Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL Disciplined
Growth
Portfolio
    
JNL Disciplined
Moderate
Portfolio
    
JNL Disciplined
Moderate
Growth Portfolio
    
JNL
Institutional
Alt 20
Portfolio
    
JNL
Institutional
Alt 35
Portfolio
    
JNL Institutional
Alt 50
Portfolio
    
JNL
Institutional
Alt 65
Portfolio
    
JNL/American
Funds
Blue
Chip
Income and
Growth
Portfolio
    
JNL/
American
Funds
 Global
Bond
 Portfolio
    
JNL/
American
Funds Global
Small Capitalization
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (620,034 )   $ (651,421 )   $ (1,500,562 )   $ (3,273,110 )   $ (6,830,611 )   $ (9,087,800 )   $ (7,403,565 )   $ (2,132,721 )   $ (1,111,580 )   $ (1,191,877 )
Net realized gain (loss) on investments
     3,572,468       5,386,294       6,125,351       8,839,850       14,563,095       20,534,899       16,099,540       504,903       2,445,777       (96,008 )
Net change in unrealized appreciation (depreciation) on investments
     (11,794,460 )     (9,394,309 )     (17,535,212 )     (41,964,351 )     (82,671,160 )     (116,292,737 )     (91,624,919 )     (7,738,861 )     571,000       (25,548,658 )
Net increase (decrease) in net assets from operations
     (8,842,026 )     (4,659,436 )     (12,910,423 )     (36,397,611 )     (74,938,676 )     (104,845,638 )     (82,928,944 )     (9,366,679 )     1,905,197       (26,836,543 )
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     59,296,889       112,373,938       147,223,826       292,273,273       498,116,382       700,054,602       322,886,987       206,652,463       128,704,968       71,703,643  
Surrenders and terminations
     (5,489,782 )     (18,019,897 )     (17,265,925 )     (23,419,243 )     (31,718,489 )     (43,179,291 )     (29,827,829 )     (8,766,715 )     (9,760,057 )     (3,871,959 )
Transfers between portfolios
     (3,323,022 )     18,456,006       10,194,085       55,844,885       103,306,241       176,445,206       55,772,290       54,651,900       104,632,751       6,979,688  
Net annuitization transactions
     -       (148,034 )     (4,064 )     (57,937 )     (140,189 )     (165,712 )     (12,540 )     -       (38,917 )     (9,323 )
Policyholder charges (Note 3)
     (1,457,889 )     (3,549,089 )     (4,234,444 )     (8,291,235 )     (12,008,235 )     (14,472,429 )     (9,335,527 )     (2,802,789 )     (1,971,391 )     (1,053,589 )
Net increase (decrease) in net assets from contract transactions
     49,026,196       109,112,924       135,913,478       316,349,743       557,555,710       818,682,376       339,483,381       249,734,859       221,567,354       73,748,460  
                                                                                 
Net increase (decrease) in net assets
     40,184,170       104,453,488       123,003,055       279,952,132       482,617,034       713,836,738       256,554,437       240,368,180       223,472,551       46,911,917  
                                                                                 
Net assets beginning of period
     128,515,931       322,588,300       350,989,460       591,939,573       866,695,998       1,045,301,753       686,358,529       139,612,327       99,514,336       74,487,499  
                                                                                 
Net assets end of period
   $ 168,700,101     $ 427,041,788     $ 473,992,515     $ 871,891,705     $ 1,349,313,032     $ 1,759,138,491     $ 942,912,966     $ 379,980,507     $ 322,986,887     $ 121,399,416  
                                                                                 
1 Contract unit transactions
     14,918,939       33,094,425       38,463,113       42,185,248       58,740,930       68,822,452       43,557,555       13,567,703       9,619,088       6,747,710  
Units Outstanding at December 31, 2010                                                                                
                                                                                 
Units Issued
     9,853,352       16,201,714       18,769,682       26,413,853       45,090,362       63,280,048       29,485,451       28,102,396       26,926,080       9,442,843  
Units Redeemed
     (4,282,606 )     (5,145,786 )     (4,093,581 )     (3,916,041 )     (7,363,643 )     (8,814,037 )     (8,811,696 )     (3,716,803 )     (6,157,764 )     (2,337,788 )
                                                                                 
Units Outstanding at December 31, 2011
     20,489,685       44,150,353       53,139,214       64,683,060       96,467,649       123,288,463       64,231,310       37,953,296       30,387,404       13,852,765  
 
See notes to the financial statements.
 
 
Page 43
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/American
Funds
Growth-Income
Portfolio
    
JNL/American
Funds
International
Portfolio
    
JNL/American
Funds New
World Portfolio
    
JNL/BlackRock
Commodity
Securities
Portfolio
    
JNL/BlackRock
Global Allocation
Portfolio
    
JNL/Brookfield
Global
Infrastructure
Portfolio(a)
    
JNL/Capital
Guardian Global
Balanced
Portfolio
    
JNL/Capital
Guardian Global
Diversified
Research Portfolio
    
JNL/Capital
Guardian U.S.
Growth Equity
Portfolio
    
JNL/Eagle
Core Equity
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (2,901,838 )   $ (1,184,708 )   $ (1,782,616 )   $ (7,971,409 )   $ (2,483,515 )   $ (399 )   $ (1,556,455 )   $ (1,720,303 )   $ (4,703,856 )   $ (1,176,763 )
Net realized gain (loss) on investments
     1,049,178       (613,447 )     (1,020,217 )     25,601,623       249,619       289       1,396,155       5,719,008       12,763,201       535,049  
Net change in unrealized appreciation (depreciation) on investments
     (13,642,326 )     (30,346,697 )     (33,970,481 )     (104,708,374 )     (12,017,840 )     22,169       (23,051,421 )     (22,846,681 )     (11,885,971 )     (3,153,413 )
Net increase (decrease) in net assets from operations
     (15,494,986 )     (32,144,852 )     (36,773,314 )     (87,078,160 )     (14,251,736 )     22,059       (23,211,721 )     (18,847,976 )     (3,826,626 )     (3,795,127 )
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     255,371,468       119,476,488       133,363,620       232,230,476       235,171,864       217,311       65,079,013       40,397,139       75,688,295       41,320,708  
Surrenders and terminations
     (10,789,540 )     (4,679,645 )     (5,199,804 )     (44,013,459 )     (11,060,620 )     (583 )     (24,060,967 )     (17,651,305 )     (21,476,967 )     (9,141,866 )
Transfers between portfolios
     39,702,283       21,889,400       44,264,324       17,151,901       115,022,485       742,548       (2,979,390 )     (5,438,510 )     (17,981,993 )     (518,664 )
Net annuitization transactions
     -       -       -       (56,803 )     (11,762 )     -       (45,482 )     (201,932 )     (152,396 )     (53,244 )
Policyholder charges (Note 3)
     (3,152,747 )     (1,643,760 )     (1,964,168 )     (6,589,266 )     (2,781,408 )     (145 )     (2,526,179 )     (2,075,210 )     (3,203,558 )     (871,433 )
Net increase (decrease) in net assets from contract transactions
     281,131,464       135,042,483       170,463,972       198,722,849       336,340,559       959,131       35,466,995       15,030,182       32,873,381       30,735,501  
                                                                                 
Net increase (decrease) in net assets
     265,636,478       102,897,631       133,690,658       111,644,689       322,088,823       981,190       12,255,274       (3,817,794 )     29,046,755       26,940,374  
                                                                                 
Net assets beginning of period
     164,649,468       97,916,654       128,284,498       685,622,577       172,035,996       -       339,312,854       289,989,472       395,676,925       109,852,162  
                                                                                 
Net assets end of period
   $ 430,285,946     $ 200,814,285     $ 261,975,156     $ 797,267,266     $ 494,124,819     $ 981,190     $ 351,568,128     $ 286,171,678     $ 424,723,680     $ 136,792,536  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2010
     15,914,490       9,113,437       11,407,446       61,152,359       16,678,369       -       29,149,270       11,595,019       15,939,333       6,677,327  
                                                                                 
Units Issued
     31,541,305       14,785,933       19,234,983       31,680,096       41,004,310       94,854       6,108,826       2,144,986       3,934,098       4,111,732  
Units Redeemed
     (4,261,256 )     (1,749,669 )     (3,055,408 )     (14,993,053 )     (7,119,630 )     (71 )     (3,134,242 )     (1,628,999 )     (2,762,806 )     (2,347,067 )
                                                                                 
Units Outstanding at December 31, 2011
     43,194,539       22,149,701       27,587,021       77,839,402       50,563,049       94,783       32,123,854       12,111,006       17,110,625       8,441,992  
 
(a) Commencement of operations December 12, 2011.
 
See notes to the financial statements.
 
 
 
Page 44
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/Eagle
SmallCap
Equity
Portfolio
   
JNL/Franklin
Templeton Founding
Strategy
Portfolio
    
JNL/Franklin
Templeton
Global
Growth
Portfolio
    
JNL/Franklin
Templeton
Global
Multisector
Bond
Portfolio(a)
    
JNL/Franklin
Templeton
Income
Portfolio
    
JNL/Franklin
Templeton
International
 Small Cap
Growth
Portfolio
    
JNL/Franklin
Templeton
Mutual
Shares
Portfolio
    
JNL/Franklin
Templeton
Small Cap
Value
Portfolio
    
JNL/
Goldman
Sachs
Core Plus
Bond
Portfolio
    
JNL/Goldman
Sachs
Emerging
Markets
Debt
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (8,683,707 )   $ (1,116,013 )   $ (796,629 )   $ (1,417 )   $ 20,732,084     $ (21,107 )   $ 3,085,126     $ (3,167,754 )   $ 2,879,757     $ 11,469,247  
Net realized gain (loss) on investments
     62,913,195       4,483,644       1,063,103       30       11,492,218       5,435,099       3,293,661       9,212,655       26,577,548       20,451,772  
Net change in unrealized appreciation (depreciation) on investments
     (82,870,232 )     (35,103,309 )     (13,647,319 )     6,268       (27,336,572 )     (32,633,737 )     (14,641,324 )     (21,295,070 )     (7,471,550 )     (58,162,357 )
Net increase (decrease) in net assets from operations
     (28,640,744 )     (31,735,678 )     (13,380,845 )     4,881       4,887,730       (27,219,745 )     (8,262,537 )     (15,250,169 )     21,985,755       (26,241,338 )
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     181,873,285       164,815,206       43,121,414       918,770       192,664,107       42,418,478       87,664,762       70,525,071       108,550,423       87,373,019  
Surrenders and terminations
     (33,481,900 )     (62,602,000 )     (7,465,304 )     (4,576 )     (48,348,521 )     (6,777,575 )     (12,830,254 )     (14,497,788 )     (44,364,000 )     (19,480,881 )
Transfers between portfolios
     94,282,353       (39,986,241 )     8,204,756       2,290,999       39,263,754       5,004,431       4,397,343       (13,236,806 )     22,770,743       (76,421,905 )
Net annuitization transactions
     (102,319 )     (117,859 )     (44,807 )     -       (320,974 )     (1,384 )     (43,527 )     (35,380 )     (271,540 )     (67,897 )
Policyholder charges (Note 3)
     (4,116,309 )     (7,807,821 )     (1,229,727 )     (993 )     (5,738,125 )     (1,369,836 )     (2,460,785 )     (1,925,429 )     (3,412,094 )     (3,181,414 )
 
                                                                          
Net increase (decrease) in net assets from contract transactions
     238,455,110       54,301,285       42,586,332       3,204,200       177,520,241       39,274,114       76,727,539       40,829,668       83,273,532       (11,779,078 )
                                                                                 
Net increase (decrease) in net assets
     209,814,366       22,565,607       29,205,487       3,209,081       182,407,971       12,054,369       68,465,002       25,579,499       105,259,287       (38,020,416 )
                                                                                 
Net assets beginning of period
     414,823,887       980,170,292       120,991,401       -       647,703,471       147,476,721       242,091,585       235,996,231       471,544,213       363,804,676  
                                                                                 
Net assets end of period
   $ 624,638,253     $ 1,002,735,899     $ 150,196,888     $ 3,209,081     $ 830,111,442     $ 159,531,090     $ 310,556,587     $ 261,575,730     $ 576,803,500     $ 325,784,260  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2010
     15,142,152       112,772,596       15,358,004       -       59,310,951       18,483,528       29,259,274       18,697,509       21,206,321       27,288,795  
                                                                                 
Units Issued
     14,799,126       18,631,633       8,470,710       319,791       25,425,010       11,169,520       13,357,633       10,394,296       9,284,291       10,819,514  
Units Redeemed
     (6,324,288 )     (12,707,594 )     (3,242,762 )     (555 )     (9,534,053 )     (5,950,202 )     (4,293,413 )     (7,491,534 )     (5,830,715 )     (12,100,693 )
                                                                                 
Units Outstanding at December 31, 2011
     23,616,990       118,696,635       20,585,952       319,236       75,201,908       23,702,846       38,323,494       21,600,271       24,659,897       26,007,616  
 
(a) Commencement of operations December 12, 2011.
 
See notes to the financial statements.
 
 
Page 45
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/
Goldman Sachs
Mid Cap
Value Portfolio
    
JNL/Goldman
Sachs U.S.
Equity Flex
Portfolio
    
JNL/Invesco
Global Real Estate
Portfolio
    
JNL/Invesco
International
Growth Portfolio
    
JNL/Invesco
Large Cap
Growth Portfolio
    
JNL/Invesco
Small Cap
Growth Portfolio
    
JNL/Ivy
Asset Strategy
Portfolio
    
JNL/JPMorgan
International
Value Portfolio
    
JNL/JPMorgan
MidCap Growth
Portfolio
    
JNL/JPMorgan
U.S. Government
& Quality Bond
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (2,528,602 )   $ (1,433,739 )   $ 4,919,714     $ (2,401,908 )   $ (4,383,489 )   $ (2,873,049 )   $ (16,380,898 )   $ 3,535,819     $ (3,133,400 )   $ 6,866,159  
Net realized gain (loss) on investments
     15,069,845       2,439,616       369,017       2,949,454       10,537,363       8,894,339       6,815,912       (15,001,637 )     8,229,209       13,283,320  
Net change in unrealized appreciation (depreciation) on investments
     (38,018,459 )     (13,894,641 )     (42,497,046 )     (26,745,659 )     (34,207,428 )     (19,998,073 )     (132,792,229 )     (35,245,478 )     (27,720,347 )     18,928,528  
Net increase (decrease) in net assets from operations
     (25,477,216 )     (12,888,764 )     (37,208,315 )     (26,198,113 )     (28,053,554 )     (13,976,783 )     (142,357,215 )     (46,711,296 )     (22,624,538 )     39,078,007  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     84,038,079       12,024,020       115,661,081       65,505,057       65,482,978       46,228,148       504,252,800       55,996,572       53,941,474       108,991,707  
Surrenders and terminations
     (17,031,015 )     (5,179,587 )     (21,516,642 )     (18,906,442 )     (23,942,706 )     (11,668,057 )     (47,471,787 )     (20,373,270 )     (13,802,447 )     (51,236,614 )
Transfers between portfolios
     7,246,613       (9,782,514 )     (406,797 )     (7,751,435 )     24,004,877       8,035,180       176,228,341       (26,004,398 )     12,410,102       131,731,946  
Net annuitization transactions
     (40,856 )     -       (15,721 )     (69,798 )     (11,911 )     (7,586 )     (122,280 )     (5,203 )     (171,480 )     (155,009 )
Policyholder charges (Note 3)
     (2,189,599 )     (875,885 )     (3,142,171 )     (2,086,506 )     (2,111,055 )     (1,357,380 )     (11,338,754 )     (1,869,877 )     (1,340,870 )     (3,580,157 )
Net increase (decrease) in net assets from contract transactions
     72,023,222       (3,813,966 )     90,579,750       36,690,876       63,422,183       41,230,305       621,548,320       7,743,824       51,036,779       185,751,873  
                                                                                 
Net increase (decrease) in net assets
     46,546,006       (16,702,730 )     53,371,435       10,492,763       35,368,629       27,253,522       479,191,105       (38,967,472 )     28,412,241       224,829,880  
                                                                                 
Net assets beginning of period
     235,721,988       109,598,052       355,580,547       273,457,922       266,462,232       139,754,356       843,627,980       302,225,301       171,540,058       491,103,647  
                                                                                 
Net assets end of period
   $ 282,267,994     $ 92,895,322     $ 408,951,982     $ 283,950,685     $ 301,830,861     $ 167,007,878     $ 1,322,819,085     $ 263,257,829     $ 199,952,299     $ 715,933,527  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2010
     18,038,420       12,702,181       28,707,620       16,716,111       21,671,174       9,143,942       75,383,973       23,387,960       7,588,013       26,521,608  
                                                                                 
Units Issued
     9,980,638       2,343,469       13,839,006       5,787,764       13,253,558       8,240,420       66,465,579       7,259,073       5,474,649       22,205,055  
Units Redeemed
     (4,582,039 )     (2,821,186 )     (6,836,121 )     (3,676,650 )     (8,299,128 )     (6,163,939 )     (12,237,855 )     (6,951,453 )     (3,705,263 )     (12,860,747 )
                                                                                 
Units Outstanding at December 31, 2011
     23,437,019       12,224,464       35,710,505       18,827,225       26,625,604       11,220,423       129,611,697       23,695,580       9,357,399       35,865,916  
 
See notes to the financial statements.
 
 
Page 46
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/Lazard
Emerging Markets
Portfolio
    
JNL/Lazard
Mid Cap
Equity Portfolio
    
JNL/M&G
Global Basics
Portfolio
    
JNL/M&G
Global Leaders
Portfolio
    
 
JNL/MCM
10 x 10 Portfolio
    
JNL/MCM
25 Portfolio
    
JNL/MCM
Bond Index
Portfolio
    
JNL/MCM
Communications
Sector Portfolio
    
JNL/MCM
Consumer Brands
Sector Portfolio
    
JNL/MCM
Dow 10
Portfolio
  
Operations
                                                              
Net investment income (loss)
   $ (4,877,360 )   $ (1,791,159 )   $ (706,291 )   $ (225,873 )   $ (51,557 )   $ 4,922,461     $ 7,441,675     $ 616,868     $ (817,540 )   $ (6,182,921 )
Net realized gain (loss) on investments
     29,070,786       3,527,274       1,713,528       1,930,011       4,155,388       26,519,660       15,057,602       1,517,614       5,872,911       14,856,051  
Net change in unrealized appreciation (depreciation) on investments
     (214,681,740 )     (17,024,421 )     (9,381,582 )     (6,157,657 )     (13,212,735 )     2,173,778       6,271,641       (5,752,979 )     (1,726,478 )     51,904,589  
Net increase (decrease) in net assets from operations
     (190,488,314 )     (15,288,306 )     (8,374,345 )     (4,453,519 )     (9,108,904 )     33,615,899       28,770,918       (3,618,497 )     3,328,893       60,577,719  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     192,515,370       44,622,485       16,321,061       8,297,406       46,190,536       63,346,876       74,107,842       13,781,871       21,714,232       38,549,588  
Surrenders and terminations
     (45,103,065 )     (16,608,208 )     (2,112,988 )     (1,160,290 )     (13,283,495 )     (43,763,559 )     (47,786,680 )     (3,737,889 )     (4,940,366 )     (38,364,381 )
Transfers between portfolios
     (183,900,198 )     (1,794,744 )     6,426,662       4,319,906       (5,463,653 )     (36,256,687 )     12,326,278       (12,205,016 )     12,905,194       56,031,463  
Net annuitization transactions
     (72,607 )     98,554       (9,380 )     -       -       (106,444 )     (166,022 )     (12,430 )     (4,219 )     (116,833 )
Policyholder charges (Note 3)
     (7,282,346 )     (1,177,782 )     (453,029 )     (266,147 )     (2,030,332 )     (2,384,190 )     (3,497,526 )     (411,390 )     (579,187 )     (1,684,588 )
Net increase (decrease) in net assets from contract transactions
     (43,842,846 )     25,140,305       20,172,326       11,190,875       25,413,056       (19,164,004 )     34,983,892       (2,584,854 )     29,095,654       54,415,249  
                                                                                 
Net increase (decrease) in net assets
     (234,331,160 )     9,851,999       11,797,981       6,737,356       16,304,152       14,451,895       63,754,810       (6,203,351 )     32,424,547       114,992,968  
                                                                                 
Net assets beginning of period
     973,070,632       196,395,684       42,220,995       22,109,439       228,626,310       487,531,920       533,405,028       59,388,369       74,764,115       376,875,309  
                                                                                 
Net assets end of period
   $ 738,739,472     $ 206,247,683     $ 54,018,976     $ 28,846,795     $ 244,930,462     $ 501,983,815     $ 597,159,838     $ 53,185,018     $ 107,188,662     $ 491,868,277  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2010
     69,140,279       10,055,145       2,869,515       1,761,007       26,355,512       35,166,622       40,776,333       10,912,092       6,641,312       45,319,632  
                                                                                 
Units Issued
     18,507,106       4,732,858       2,625,855       1,495,887       7,169,730       8,061,097       11,537,754       5,169,551       5,965,073       17,484,156  
Units Redeemed
     (22,969,568 )     (3,480,091 )     (1,262,794 )     (617,509 )     (4,266,350 )     (9,640,365 )     (9,116,967 )     (5,856,549 )     (3,524,386 )     (11,989,384 )
                                                                                 
Units Outstanding at December 31, 2011
     64,677,817       11,307,912       4,232,576       2,639,385       29,258,892       33,587,354       43,197,120       10,225,094       9,081,999       50,814,404  
 
See notes to the financial statements.
 
 
Page 47
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/MCM
Dow
Dividend
Portfolio
    
JNL/MCM
Emerging
Markets
Index
Portfolio(a)
    
JNL/MCM
European 30
Portfolio
    
JNL/MCM
Financial
Sector
Portfolio
    
JNL/MCM
Global 15
Portfolio
    
JNL/MCM
Global Alpha
Portfolio
    
JNL/MCM
Healthcare
Sector
Portfolio
    
JNL/MCM
Index 5
Portfolio
    
JNL/MCM
International
Index
Portfolio
    
JNL/MCM
JNL 5
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ 3,973,443     $ (1,166 )   $ 90,776     $ (1,330,931 )   $ (7,492,783 )   $ (396,123 )   $ (1,388,143 )   $ (1,596,042 )   $ 4,759,257     $ 44,562,604  
Net realized gain (loss) on investments
     (11,680,581 )     21       1,203,074       223,188       9,648,569       1,366,758       2,980,516       8,517,815       (3,967,210 )     (125,700,271 )
Net change in unrealized appreciation (depreciation) on investments
     19,155,724       17,296       (3,887,517 )     (23,832,451 )     (46,590,424 )     (399,766 )     9,701,112       (22,384,803 )     (65,558,379 )     (25,127,135 )
Net increase (decrease) in net assets from operations
     11,448,586       16,151       (2,593,667 )     (24,940,194 )     (44,434,638 )     570,869       11,293,485       (15,463,030 )     (64,766,332 )     (106,264,802 )
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     48,412,913       866,994       6,112,173       33,711,861       22,374,008       15,366,721       46,451,207       102,234,262       64,230,067       136,755,669  
Surrenders and terminations
     (17,207,551 )     (762 )     (979,443 )     (10,910,968 )     (48,570,905 )     (2,000,914 )     (13,999,131 )     (12,963,812 )     (37,847,601 )     (210,027,971 )
Transfers between portfolios
     1,988,274       2,492,920       577,003       (18,143,541 )     (49,949,160 )     (1,477,818 )     51,550,663       7,631,535       (25,311,931 )     (288,984,257 )
Net annuitization transactions
     (32,378 )     -       -       2,767       (158,687 )     -       (8,619 )     (211,899 )     (88,537 )     (393,586 )
Policyholder charges (Note 3)
     (1,696,413 )     (632 )     (210,459 )     (1,263,240 )     (1,779,074 )     (443,130 )     (1,587,983 )     (3,275,427 )     (2,664,572 )     (14,783,125 )
Net increase (decrease) in net assets from contract transactions
     31,464,845       3,358,520       5,499,274       3,396,879       (78,083,818 )     11,444,859       82,406,137       93,414,659       (1,682,574 )     (377,433,270 )
                                                                                 
Net increase (decrease) in net assets
     42,913,431       3,374,671       2,905,607       (21,543,315 )     (122,518,456 )     12,015,728       93,699,622       77,951,629       (66,448,906 )     (483,698,072 )
                                                                                 
Net assets beginning of period
     253,764,106       -       16,887,125       172,833,978       522,950,999       38,606,136       159,185,754       302,371,774       473,953,439       3,150,481,677  
                                                                                 
Net assets end of period
   $ 296,677,537     $ 3,374,671     $ 19,792,732     $ 151,290,663     $ 400,432,543     $ 50,621,864     $ 252,885,376     $ 380,323,403     $ 407,504,533     $ 2,666,783,605  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2010
     37,320,721       -       1,405,635       22,948,511       37,238,005       3,759,223       13,809,605       31,427,186       31,091,992       285,783,945  
                                                                                 
Units Issued
     11,401,393       373,811       1,958,978       9,476,611       1,791,404       4,343,070       12,561,452       14,332,958       5,727,282       3,175,070  
Units Redeemed
     (6,865,260 )     (155 )     (1,559,057 )     (9,004,296 )     (7,576,349 )     (3,237,700 )     (6,315,435 )     (4,804,542 )     (5,985,852 )     (38,267,130 )
                                                                                 
Units Outstanding at December 31, 2011
     41,856,854       373,656       1,805,556       23,420,826       31,453,060       4,864,593       20,055,622       40,955,602       30,833,422       250,691,885  
 
(a) Commencement of operations August 29, 2011.
 
See notes to the financial statements.
 
 
Page 48
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/MCM
JNL
Optimized
5 Portfolio
    
JNL/MCM
Nasdaq 25
Portfolio
    
JNL/MCM
NYSE International
25 Portfolio
    
JNL/MCM
Oil & Gas
Sector
Portfolio
    
JNL/MCM
Pacific
Rim 30
Portfolio
    
JNL/MCM
              S&P 10
  Portfolio
    
JNL/MCM
S&P 24
Portfolio
    
JNL/MCM
S&P 400
MidCap
Index
Portfolio
    
JNL/MCM
S&P 500
Index
Portfolio
    
JNL/MCM
S&P SMid
60
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ 842,998     $ (1,348,472 )   $ 363,209     $ (6,605,885 )   $ (1,472 )   $ (3,949,222 )   $ (538,836 )   $ (4,720,825 )   $ 2,379,429     $ (1,393,665 )
Net realized gain (loss) on investments
     (3,579,929 )     8,483,162       (5,822,493 )     24,526,751       2,415,778       (15,214,404 )     2,854,089       45,543,755       37,764,637       17,268,999  
Net change in unrealized appreciation (depreciation) on investments
     (39,484,234 )     (8,655,479 )     (21,031,088 )     (28,296,063 )     (3,767,774 )     (25,669,504 )     (2,832,652 )     (63,720,094 )     (42,818,485 )     (32,508,098 )
Net increase (decrease) in net assets from operations
     (42,221,165 )     (1,520,789 )     (26,490,372 )     (10,375,197 )     (1,353,468 )     (44,833,130 )     (517,399 )     (22,897,164 )     (2,674,419 )     (16,632,764 )
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     31,690,615       25,351,435       11,550,868       189,579,686       11,555,545       8,919,915       10,041,466       90,815,169       165,949,084       30,868,008  
Surrenders and terminations
     (25,030,074 )     (6,713,341 )     (5,492,933 )     (49,807,167 )     (1,395,180 )     (28,178,312 )     (2,814,639 )     (42,839,498 )     (69,941,091 )     (9,185,198 )
Transfers between portfolios
     (45,017,994 )     17,231,962       (7,979,908 )     79,316,497       (2,657,586 )     (18,792,963 )     2,302,537       (23,899,380 )     (6,949,197 )     (20,375,830 )
Net annuitization transactions
     (25,162 )     (4,382 )     -       (61,852 )     (12,835 )     (62,409 )     (17,581 )     (80,773 )     (174,826 )     (24,411 )
Policyholder charges (Note 3)
     (2,417,100 )     (908,604 )     (546,894 )     (5,748,708 )     (341,093 )     (730,161 )     (390,610 )     (2,932,835 )     (5,178,294 )     (1,070,506 )
Net increase (decrease) in net assets from contract transactions
     (40,799,715 )     34,957,070       (2,468,867 )     213,278,456       7,148,851       (38,843,930 )     9,121,173       21,062,683       83,705,676       212,063  
                                                                                 
Net increase (decrease) in net assets
     (83,020,880 )     33,436,281       (28,959,239 )     202,903,259       5,795,383       (83,677,060 )     8,603,774       (1,834,481 )     81,031,257       (16,420,701 )
                                                                                 
Net assets beginning of period
     408,700,472       113,839,885       95,366,089       593,299,218       35,548,780       289,550,874       45,374,926       465,804,873       811,001,199       174,748,033  
                                                                                 
Net assets end of period
   $ 325,679,592     $ 147,276,166     $ 66,406,850     $ 796,202,477     $ 41,344,163     $ 205,873,814     $ 53,978,700     $ 463,970,392     $ 892,032,456     $ 158,327,332  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2010
     42,418,848       10,220,326       11,519,445       19,158,826       2,735,275       31,892,585       4,730,275       27,995,758       74,195,565       15,265,745  
                                                                                 
Units Issued
     3,287,438       8,027,906       6,294,812       12,424,051       2,095,111       2,838,508       4,151,953       9,407,530       25,697,354       6,624,924  
Units Redeemed
     (7,638,762 )     (5,091,870 )     (7,127,786 )     (6,377,676 )     (1,542,751 )     (7,594,348 )     (3,438,542 )     (8,529,746 )     (18,260,612 )     (6,699,517 )
                                                                                 
Units Outstanding at December 31, 2011
     38,067,524       13,156,362       10,686,471       25,205,201       3,287,635       27,136,745       5,443,686       28,873,542       81,632,307       15,191,152  
 
See notes to the financial statements.
 
 
Page 49
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/MCM
Select
Small-Cap
Portfolio
    
JNL/MCM
Small Cap
Index
Portfolio
    
JNL/MCM
Technology
Sector
Portfolio
    
JNL/MCM
Value Line 30
Portfolio
    
JNL/MCM
VIP
Portfolio
    
JNL/
Oppenheimer
Global
Growth
Portfolio
    
JNL/PAM
Asia
ex-Japan
Portfolio
    
JNL/PAM
China-India
Portfolio
    
JNL/PIMCO
Real
Return
Portfolio
    
JNL/PIMCO
Total Return
Bond
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (1,549,818 )   $ (3,537,680 )   $ (4,276,937 )   $ (7,745,507 )   $ (787,452 )   $ (2,609,866 )   $ (1,417,274 )   $ (3,915,795 )   $ (7,043,857 )   $ 43,471,540  
Net realized gain (loss) on investments
     (23,580,986 )     37,328,766       25,388,467       (14,998,903 )     (11,812,723 )     221,224       13,527,632       22,834,719       87,587,147       13,871,538  
Net change in unrealized appreciation (depreciation) on investments
     25,106,161       (61,192,565 )     (30,635,866 )     (96,327,138 )     (1,275,734 )     (29,553,222 )     (42,633,423 )     (125,975,949 )     26,056,046       21,250,622  
Net increase (decrease) in net assets from operations
     (24,643 )     (27,401,479 )     (9,524,336 )     (119,071,548 )     (13,875,909 )     (31,941,864 )     (30,523,065 )     (107,057,025 )     106,599,336       78,593,700  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     13,287,140       65,376,371       69,862,848       30,374,975       20,433,453       75,519,032       31,931,872       89,233,069       302,559,262       655,491,829  
Surrenders and terminations
     (27,316,232 )     (40,148,329 )     (17,934,994 )     (35,341,011 )     (20,134,391 )     (20,509,624 )     (6,509,708 )     (15,003,138 )     (81,875,417 )     (212,433,565 )
Transfers between portfolios
     (24,678,838 )     (28,783,524 )     1,157,481       (54,877,555 )     (25,740,706 )     16,210,842       (34,400,895 )     (54,434,523 )     235,756,061       (19,850,083 )
Net annuitization transactions
     (27,383 )     35,962       (24,090 )     (75,475 )     (165,365 )     16,101       (6,872 )     (26,601 )     (287,649 )     (1,108,597 )
Policyholder charges (Note 3)
     (968,345 )     (2,425,551 )     (2,415,334 )     (2,251,437 )     (1,295,398 )     (1,958,156 )     (934,467 )     (2,885,794 )     (9,092,673 )     (19,871,034 )
Net increase (decrease) in net assets from contract transactions
     (39,703,658 )     (5,945,071 )     50,645,911       (62,170,503 )     (26,902,407 )     69,278,195       (9,920,070 )     16,883,013       447,059,584       402,228,550  
                                                                                 
Net increase (decrease) in net assets
     (39,728,301 )     (33,346,550 )     41,121,575       (181,242,051 )     (40,778,316 )     37,336,331       (40,443,135 )     (90,174,012 )     553,658,920       480,822,250  
                                                                                 
Net assets beginning of period
     278,923,161       444,510,802       272,751,649       547,477,608       285,252,176       247,329,291       141,097,648       362,907,810       972,579,735       2,500,104,598  
                                                                                 
Net assets end of period
   $ 239,194,860     $ 411,164,252     $ 313,873,224     $ 366,235,557     $ 244,473,860     $ 284,665,622     $ 100,654,513     $ 272,733,798     $ 1,526,238,655     $ 2,980,926,848  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2010
     21,759,412       29,614,502       39,671,083       43,841,066       25,456,148       17,907,134       14,943,811       42,195,812       76,830,940       140,075,503  
                                                                                 
Units Issued
     1,250,825       7,673,168       25,023,260       5,357,433       1,192,686       8,604,221       5,959,792       16,879,852       51,060,045       56,260,368  
Units Redeemed
     (4,363,999 )     (8,276,522 )     (18,300,367 )     (10,538,988 )     (3,677,295 )     (3,751,712 )     (7,171,311 )     (14,444,088 )     (18,290,948 )     (35,031,877 )
                                                                                 
Units Outstanding at December 31, 2011
     18,646,238       29,011,148       46,393,976       38,659,511       22,971,539       22,759,643       13,732,292       44,631,576       109,600,037       161,303,994  
 
See notes to the financial statements.
 
 
Page 50
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/PPM
America
Floating
Rate
Income
Portfolio
    
JNL/
PPM
America
High Yield
Bond
Portfolio
    
JNL/
PPM
America
Mid Cap
Value
Portfolio
    
JNL/
PPM
America
Small Cap
Value
Portfolio
    
JNL/
PPM
America
Value
Equity
Portfolio
    
JNL/
Red Rocks
Listed
Private
Equity
Portfolio
    
JNL/S&P 4
Portfolio
    
JNL/S&P
Competitive
Advantage
Portfolio
    
JNL/S&P
Dividend
Income
& Growth
Portfolio
    
JNL/S&P
Intrinsic
Value
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (892,220 )   $ 43,681,888     $ (1,577,307 )   $ (984,940 )   $ (444,460 )   $ 26,494,984     $ 29,439,421     $ (539,565 )   $ 978,915     $ (937,930 )
Net realized gain (loss) on investments
     (979,323 )     33,871,368       3,153,009       5,271,938       159,361       19,404,459       47,699,666       15,129,763       17,346,174       14,741,519  
Net change in unrealized appreciation (depreciation) on investments
     727,670       (53,312,026 )     (15,500,672 )     (14,059,198 )     (9,035,759 )     (136,194,950 )     (43,842,978 )     (5,095,398 )     18,982,334       (13,625,913 )
Net increase (decrease) in net assets from operations
     (1,143,873 )     24,241,230       (13,924,970 )     (9,772,200 )     (9,320,858 )     (90,295,507 )     33,296,109       9,494,800       37,307,423       177,676  
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     51,480,667       196,422,794       28,660,712       20,036,725       17,550,344       107,940,017       159,225,954       23,790,774       112,426,130       37,580,008  
Surrenders and terminations
     (5,971,950 )     (67,272,469 )     (6,649,069 )     (4,808,523 )     (10,484,034 )     (16,255,729 )     (42,886,739 )     (5,893,638 )     (20,508,488 )     (9,173,314 )
Transfers between portfolios
     85,277,200       1,471,630       (2,618,931 )     2,015,586       (6,689,663 )     30,733,413       16,246,427       43,242,414       186,335,268       64,475,864  
Net annuitization transactions
     -       (288,974 )     -       -       (178,609 )     (56,723 )     (59,877 )     -       (11,396 )     (9,523 )
Policyholder charges (Note 3)
     (431,728 )     (5,355,774 )     (857,898 )     (598,031 )     (542,752 )     (3,298,334 )     (6,970,856 )     (643,726 )     (2,676,415 )     (1,151,402 )
Net increase (decrease) in net assets from contract transactions
     130,354,189       124,977,207       18,534,814       16,645,757       (344,714 )     119,062,644       125,554,909       60,495,824       275,565,099       91,721,633  
                                                                                 
Net increase (decrease) in net assets
     129,210,316       149,218,437       4,609,844       6,873,557       (9,665,572 )     28,767,137       158,851,018       69,990,624       312,872,522       91,899,309  
                                                                                 
Net assets beginning of period
     -       721,609,830       83,276,014       58,321,716       106,819,145       279,889,688       797,263,406       83,407,636       216,196,219       105,540,620  
                                                                                 
Net assets end of period
   $ 129,210,316     $ 870,828,267     $ 87,885,858     $ 65,195,273     $ 97,153,573     $ 308,656,825     $ 956,114,424     $ 153,398,260     $ 529,068,741     $ 197,439,929  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2010
     -       47,902,284       8,008,758       5,650,322       6,282,650       27,500,615       76,365,227       7,688,721       21,451,619       9,700,079  
                                                                                 
Units Issued
     19,156,288       38,332,808       8,841,121       6,223,818       2,679,886       21,940,911       24,966,531       8,798,773       33,067,340       14,373,177  
Units Redeemed
     (6,118,377 )     (30,433,336 )     (7,595,061 )     (4,910,152 )     (2,858,687 )     (11,917,946 )     (13,507,599 )     (3,500,762 )     (7,090,053 )     (6,780,347 )
                                                                                 
Units Outstanding at December 31, 2011
     13,037,911       55,801,756       9,254,818       6,963,988       6,103,849       37,523,580       87,824,159       12,986,732       47,428,906       17,292,909  
 
See notes to the financial statements.
 
 
Page 51
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/
S&P
Managed
Aggressive
Growth
Portfolio
    
JNL/
S&P
Managed
Conservative
Portfolio
    
JNL/
S&P
Managed
Growth
Portfolio
    
JNL/
S&P Managed
Moderate
Portfolio
    
JNL/
S&P
Managed
Moderate
Growth
 Portfolio
    
JNL/S&P
Total Yield
Portfolio
    
JNL/T. Rowe
Price
 Established
Growth
Portfolio
    
JNL/T. Rowe
Price
Mid-Cap
Growth
Portfolio
    
JNL/T. Rowe
Price
Short-Term
Bond
Portfolio
    
JNL/T. Rowe
Price Value
Portfolio
  
Operations
                                                            
Net investment income (loss)
   $ (6,336,118 )   $ 8,343,327     $ (16,955,916 )   $ 7,658,906     $ 3,621,888     $ (253,015 )   $ (13,238,389 )   $ (17,290,584 )   $ (1,173,699 )   $ (812,390 )
Net realized gain (loss) on investments
     13,311,715       28,977,287       33,895,764       35,189,474       87,057,923       5,335,154       27,711,857       140,357,614       1,010,047       3,102,219  
Net change in unrealized appreciation (depreciation) on investments
     (60,089,470 )     (23,254,846 )     (131,808,284 )     (61,564,342 )     (189,817,685 )     (9,552,230 )     (44,647,287 )     (171,994,360 )     (1,372,538 )     (20,409,752 )
Net increase (decrease) in net assets from operations
     (53,113,873 )     14,065,768       (114,868,436 )     (18,715,962 )     (99,137,874 )     (4,470,091 )     (30,173,819 )     (48,927,330 )     (1,536,190 )     (18,119,923 )
                                                                                 
Contract transactions 1
                                                                                
Purchase payments (Note 4)
     181,014,647       261,306,590       587,210,611       481,929,674       858,566,779       13,198,146       188,967,000       294,669,353       131,519,506       76,259,026  
Surrenders and terminations
     (63,500,637 )     (80,076,010 )     (135,216,420 )     (107,125,408 )     (178,008,595 )     (4,913,991 )     (67,040,257 )     (73,861,774 )     (35,558,654 )     (37,232,939 )
Transfers between portfolios
     (4,033,236 )     114,582,102       6,681,345       86,612,076       55,496,133       11,690,978       33,194,251       31,161,350       68,379,469       2,130,420  
Net annuitization transactions
     (632,819 )     (366,486 )     (194,042 )     (459,641 )     (360,044 )     -       (516,332 )     (323,125 )     (279,059 )     (119,630 )
Policyholder charges (Note 3)
     (5,425,384 )     (7,933,096 )     (16,874,356 )     (14,671,571 )     (25,587,654 )     (445,919 )     (5,608,419 )     (8,020,863 )     (3,145,948 )     (2,455,119 )
Net increase (decrease) in net assets from contract transactions
     107,422,571       287,513,100       441,607,138       446,285,130       710,106,619       19,529,214       148,996,243       243,624,941       160,915,314       38,581,758  
                                                                                 
Net increase (decrease) in net assets
     54,308,698       301,578,868       326,738,702       427,569,168       610,968,745       15,059,123       118,822,424       194,697,611       159,379,124       20,461,835  
                                                                                 
Net assets beginning of period
     694,557,652       886,034,775       1,946,317,107       1,514,844,954       2,629,579,283       64,955,589       782,771,598       981,793,339       334,097,582       411,509,466  
                                                                                 
Net assets end of period
   $ 748,866,350     $ 1,187,613,643     $ 2,273,055,809     $ 1,942,414,122     $ 3,240,548,028     $ 80,014,712     $ 901,594,022     $ 1,176,490,950     $ 493,476,706     $ 431,971,301  
                                                                                 
1 Contract unit transactions
                                                                                
Units Outstanding at December 31, 2010
     47,392,228       74,750,429       130,135,256       122,022,557       176,005,520       6,691,015       27,157,875       21,009,160       31,934,742       28,398,368  
                                                                                 
Units Issued
     17,006,144       36,641,255       44,552,979       46,899,383       64,382,357       4,743,329       9,885,919       9,432,772       29,309,145       8,692,326  
Units Redeemed
     (10,113,595 )     (12,866,836 )     (15,933,990 )     (11,604,396 )     (18,094,711 )     (2,583,515 )     (5,175,435 )     (4,760,511 )     (13,976,111 )     (6,258,678 )
                                                                                 
Units Outstanding at December 31, 2011
     54,284,777       98,524,848       158,754,245       157,317,544       222,293,166       8,850,829       31,868,359       25,681,421       47,267,776       30,832,016  
 
See notes to the financial statements.
 
 
Page 52
 
 
Jackson National Separate Account I
Statements of Changes in Net Assets
For the Year Ended December 31, 2011
 
   
JNL/WMC
    
JNL/WMC
    
JNL/WMC
  
   
Balanced
    
Money Market
    
Value
  
   
Portfolio
    
Portfolio
    
Portfolio
  
Operations
                  
Net investment income (loss)
   $ (4,326,911 )   $ (13,883,421 )   $ (1,820,527 )
Net realized gain (loss) on investments
     18,280,982       8,225       7,716,798  
Net change in unrealized appreciation (depreciation) on investments
     8,658,030       -       (19,747,706 )
Net increase (decrease) in net assets from operations
     22,612,101       (13,875,196 )     (13,851,435 )
                         
Contract transactions 1
                        
Purchase payments (Note 4)
     485,297,172       632,439,188       72,595,838  
Surrenders and terminations
     (88,241,644 )     (204,737,209 )     (23,254,928 )
Transfers between portfolios
     74,996,231       (70,805,973 )     (24,104,717 )
Net annuitization transactions
     (411,304 )     (750,172 )     43,682  
Policyholder charges (Note 3)
     (12,589,475 )     (8,391,858 )     (2,372,211 )
Net increase (decrease) in net assets from contract transactions
     459,050,980       347,753,976       22,907,664  
                         
Net increase (decrease) in net assets     481,663,081       333,878,780       9,056,229  
                         
Net assets beginning of period
     1,228,147,867       676,914,189       353,077,011  
                         
Net assets end of period
   $ 1,709,810,948     $ 1,010,792,969     $ 362,133,240  
                         
1 Contract unit transactions
                        
Units Outstanding at December 31, 2010     43,833,564       54,427,966       17,860,550  
                         
Units Issued
     20,581,507       113,883,524       4,958,265  
Units Redeemed
     (4,797,014 )     (86,296,529 )     (3,895,485 )
                         
Units Outstanding at December 31, 2011     59,618,057       82,014,961       18,923,330  
 
See notes to the financial statements.
 
 
Page 53
 
 
 
Jackson National Separate Account I
Notes to Financial Statements
 
Note 1 – Organization
 
Jackson National Life Insurance Company (“Jackson”) established Jackson National Separate Account I (the “Separate Account”) on June 14, 1993. The Separate Account commenced operations on October 16, 1995, and is registered under the Investment Company Act of 1940 as a unit investment trust.
 
The Separate Account assets legally belong to Jackson and the obligations under the contracts are the obligation of Jackson. However, the contract assets in the Separate Account are not chargeable with liabilities arising out of any other business Jackson may conduct.
 
The Separate Account receives and invests, based on the directions for the contract holder, net premiums for individual flexible premium variable annuity contracts issued by Jackson. The contracts can be purchased on a non-tax qualified basis or in connection with certain plans qualifying for favorable federal income tax treatment. The Separate Account contains one hundred thirty-nine (139) sub-accounts (“Portfolios”) as of December 31, 2012. These Portfolios each invest in the following mutual funds (collectively, the “Funds”):
 
Curian Variable Series Trust
Curian Dynamic Risk Advantage – Aggressive Fund
  
Curian Guidance – Moderate Growth Fund(1)
  
Curian/FAMCO Flex Core Covered Call Fund
Curian Dynamic Risk Advantage – Diversified Fund
  
Curian Guidance – Rising Income Fund(1)
  
Curian/Franklin Templeton Frontier Markets Fund
Curian Dynamic Risk Advantage – Income Fund
  
Curian Guidance – Tactical Maximum Growth Fund(1)
  
Curian/Franklin Templeton Natural Resources Fund
Curian Guidance – Balanced Income Fund(1)
  
Curian Guidance – Tactical Moderate Growth Fund(1)
  
Curian/Neuberger Berman Currency Fund
Curian Guidance – Equity 100 Fund(1)
  
Curian Tactical Advantage 35 Fund
  
Curian/Nicholas Convertible Arbitrage Fund
Curian Guidance – Fixed Income 100 Fund(1)
  
Curian Tactical Advantage 60 Fund
  
Curian/PIMCO Credit Income Fund
Curian Guidance – Institutional Alt 65 Fund(1)
  
Curian Tactical Advantage 75 Fund
  
Curian/PineBridge Merger Arbitrage Fund
Curian Guidance – Institutional Alt 100 Fund(1)
  
Curian/American Funds Growth Fund
  
Curian/The Boston Company Equity Income Fund
Curian Guidance – Maximize Income Fund(1)
  
Curian/DFA U.S. Micro Cap Fund
  
Curian/The Boston Company Multi-Alpha Market Neutral Equity Fund
Curian Guidance – Maximum Growth Fund(1)
  
Curian/Epoch Global Shareholder Yield Fund
  
Curian/Van Eck International Gold Fund
 
JNL Series Trust
JNL Disciplined Growth Fund(1)
  
JNL/BlackRock Global Allocation Fund
  
JNL/Goldman Sachs Mid Cap Value Fund
JNL Disciplined Moderate Fund(1)
  
JNL/Brookfield Global Infrastructure Fund
  
JNL/Goldman Sachs U.S. Equity Flex Fund
JNL Disciplined Moderate Growth Fund(1)
  
JNL/Capital Guardian Global Balanced Fund
  
JNL/Invesco Global Real Estate Fund
JNL Institutional Alt 20 Fund(1)
  
JNL/Capital Guardian Global Diversified Research Fund
  
JNL/Invesco International Growth Fund
JNL Institutional Alt 35 Fund(1)
  
JNL/DFA U.S. Core Equity Fund
  
JNL/Invesco Large Cap Growth Fund
JNL Institutional Alt 50 Fund(1)
  
JNL/Eagle SmallCap Equity Fund
  
JNL/Invesco Small Cap Growth Fund
JNL Institutional Alt 65 Fund(1) (2)
  
JNL/Eastspring Investments Asia ex-Japan Fund(1)
  
JNL/Ivy Asset Strategy Fund
JNL/American Funds Balanced Allocation Fund(1)
  
JNL/Eastspring Investments China-India Fund(1)
  
JNL/JPMorgan International Value Fund
JNL/American Funds Blue Chip Income and Growth Fund
  
JNL/Franklin Templeton Founding Strategy Fund(1)
  
JNL/JPMorgan MidCap Growth Fund
JNL/American Funds Global Bond Fund
  
JNL/Franklin Templeton Global Growth Fund
  
JNL/JPMorgan U.S. Government & Quality Bond Fund
JNL/American Funds Global Small Capitalization Fund
  
JNL/Franklin Templeton Global Multisector Bond Fund
  
JNL/Lazard Emerging Markets Fund
JNL/American Funds Growth Allocation Fund(1)
  
JNL/Franklin Templeton Income Fund
  
JNL/Lazard Mid Cap Equity Fund
JNL/American Funds Growth-Income Fund
  
JNL/Franklin Templeton International Small Cap Growth Fund
  
JNL/M&G Global Basics Fund(1)
JNL/American Funds International Fund
  
JNL/Franklin Templeton Mutual Shares Fund
  
JNL/M&G Global Leaders Fund(1)
JNL/American Funds New World Fund
  
JNL/Franklin Templeton Small Cap Value Fund
  
JNL/MCM 10 x 10 Fund(1) (3)
JNL/AQR Managed Futures Strategy Fund
  
JNL/Goldman Sachs Core Plus Bond Fund
  
JNL/MCM Bond Index Fund(3)
JNL/BlackRock Commodity Securities Fund
  
JNL/Goldman Sachs Emerging Markets Debt Fund
  
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Fund(3)
 
 
Page 54
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 1 – Organization (continued)
 
JNL Series Trust (continued)
JNL/MCM Emerging Markets Index Fund(3)
  
JNL/PIMCO Total Return Bond Fund
  
JNL/S&P Managed Growth Fund
JNL/MCM European 30 Fund(3)
  
JNL/PPM America Floating Rate Income Fund(1)
  
JNL/S&P Managed Moderate Fund
JNL/MCM Global Alpha Fund(3)
  
JNL/PPM America High Yield Bond Fund(1)
  
JNL/S&P Managed Moderate Growth Fund
JNL/MCM Index 5 Fund(1) (3)
  
JNL/PPM America Mid Cap Value Fund(1)
  
JNL/S&P Total Yield Fund
JNL/MCM International Index Fund(3)
  
JNL/PPM America Small Cap Value Fund(1)
  
JNL/T. Rowe Price Established Growth Fund
JNL/MCM Pacific Rim 30 Fund(3)
  
JNL/PPM America Value Equity Fund(1)
  
JNL/T. Rowe Price Mid-Cap Growth Fund
JNL/MCM S&P 400 MidCap Index Fund(3)
  
JNL/Red Rocks Listed Private Equity Fund
  
JNL/T. Rowe Price Short-Term Bond Fund
JNL/MCM S&P 500 Index Fund(3)
  
JNL/S&P 4 Fund(1)
  
JNL/T. Rowe Price Value Fund
JNL/MCM Small Cap Index Fund(3)
  
JNL/S&P Competitive Advantage Fund
  
JNL/UBS Large Cap Select Growth Fund
JNL/Morgan Stanley Mid Cap Growth Fund
  
JNL/S&P Dividend Income & Growth Fund
  
JNL/WMC Balanced Fund
JNL/Neuberger Berman Strategic Income Fund
  
JNL/S&P Intrinsic Value Fund
  
JNL/WMC Money Market Fund
JNL/Oppenheimer Global Growth Fund
  
JNL/S&P Managed Aggressive Growth Fund
  
JNL/WMC Value Fund
JNL/PIMCO Real Return Fund
  
JNL/S&P Managed Conservative Fund
    
 
JNL Variable Fund LLC
JNL/MCM 25 Fund(3)
  
JNL/MCM Healthcare Sector Fund(3)
  
JNL/MCM S&P® 24 Fund(3)
JNL/MCM Communications Sector Fund(3)
  
JNL/MCM JNL 5 Fund(3)
  
JNL/MCM S&P® SMid 60 Fund(3)
JNL/MCM Consumer Brands Sector Fund(3)
  
JNL/MCM JNL Optimized 5 Fund(3)
  
JNL/MCM Select Small-Cap Fund(3)
JNL/MCM Dow SM 10 Fund(3)
  
JNL/MCM Nasdaq®25 Fund(3)
  
JNL/MCM Technology Sector Fund(3)
JNL/MCM Dow SM Dividend Fund(3)
  
JNL/MCM NYSE® International 25 Fund(3)
  
JNL/MCM Value Line® 30 Fund(3)
JNL/MCM Financial Sector Fund(3)
  
JNL/MCM Oil & Gas Sector Fund(3)
  
JNL/MCM VIP Fund(3)
JNL/MCM Global 15 Fund(3)
  
JNL/MCM S&P®10 Fund(3)
    
 
Jackson National Asset Management, LLC serves as investment adviser for the Funds comprising the JNL Series Trust and the JNL Variable Fund LLC, Curian Capital, LLC serves as investment adviser for the Funds comprising the Curian Variable Series Trust, both are wholly-owned subsidiaries of Jackson and receive fees for their services from each Fund.
 
During the year ended December 31, 2012, the following Funds changed names:
 
PRIOR FUND NAME
  
CURRENT FUND NAME
  
EFFECTIVE DATE
JNL/Capital Guardian U.S. Growth Equity Fund
  
JNL/UBS Large Cap Select Growth Fund(4)
  
April 30, 2012
JNL/Eagle Core Equity Fund
  
JNL/DFA U.S. Core Equity Fund(4)
  
April 30, 2012
JNL/PAM Asia ex-Japan Fund
  
JNL/Eastspring Investments Asia ex-Japan Fund(5)
  
April 30, 2012
JNL/PAM China-India Fund
  
JNL/Eastspring Investments China-India Fund(5)
  
April 30, 2012
 
(1) These Funds are sub-advised by affiliates of Jackson.
 
(2) JNL Institutional Alt 65 Fund is closed to new investors.
 
 
Page 55
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 1 – Organization (continued)
 
(3) MCM denotes the sub-adviser Mellon Capital Management throughout these financial statements.
 
(4) These name changes are due to changes in sub-adviser.
 
(5) These name changes are due to company rebranding.
 
Note 2 – Significant Accounting Policies
 
The following is a summary of significant accounting policies followed by the Separate Account in the preparation of its financial statements.
 
Use of Estimates
 
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
 
Investments
 
The Separate Account’s Portfolios’ investments in the corresponding Funds are stated at the closing net asset values of the respective Funds. The average cost method is used in determining the cost of the shares sold on withdrawals by the Portfolios of the Separate Account. Investments in the Funds are recorded on trade date. Realized gain distributions and dividend distributions received from the Funds are reinvested in additional shares of the Funds and are recorded as income or gain to the Portfolios of the Separate Account on the ex-dividend date.
 
Federal Income Taxes
 
The operations of the Separate Account are included in the federal income tax return of Jackson, which is taxed as a “life insurance company” under the provisions of the Internal Revenue Code. Under current law, no federal income taxes are payable with respect to the Separate Account. Therefore, no federal income tax has been provided.
 
Topic 820 in the Accounting Standards Codification (ASC 820), “Fair Value Measurements”
 
This standard establishes a single authoritative definition of fair value, sets out a framework for measuring fair value and requires additional disclosures about fair value measurements. The changes to current GAAP from the application of this statement relate to the definition of fair value, the methods used to measure fair value, and expanded disclosures about fair value measurements. 
 
Various inputs are used in determining the value of the Portfolios’ investments in the Funds under ASC 820 guidance. The inputs are summarized into three broad categories. Level 1 includes valuations based on quoted prices of identical securities in active markets, including valuations for securities listed on a national or foreign stock exchange, or investments in mutual funds and securities lending collateral, which is valued as a practical expedient at its daily reported NAV. Level 2 includes valuations for which all significant inputs are observable, either directly or indirectly. Direct observable inputs include closing prices of similar securities in active markets or closing prices for identical or similar securities in non-active markets. Indirect observable inputs include factors such as interest rates, yield curves, prepayment speeds, and credit risks. Level 3 includes valuations based on inputs that are unobservable and significant to the fair value measurement including the Separate Account’s Portfolios’ own assumptions in determining the fair value of the investments in the respective Funds. The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities. As of December 31, 2012, all of the Separate Account’s Portfolios’ investments in each of the corresponding Funds
 
 
Page 56
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 2 – Significant Accounting Policies (continued)
 
are valued as a practical expedient at their daily reported NAVs. Therefore, all investments in Funds have been categorized as Level 1. The characterization of the underlying securities held by the Funds in accordance with ASC 820 differs from the characterization of the Separate Account’s Portfolios’ investments in the corresponding Funds.
 
ASU No. 2011-04 “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and International Financial Reporting Standards”
 
In May 2011 FASB released ASU No. 2011-04 “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and International Financial Reporting Standards”. ASU 2011-04 further clarifies fair value measurement principles and requires additional disclosures. Effective for interim and annual periods beginning after December 15, 2011, entities will need to disclose the amounts and reasons for any transfers between Level 1 and Level 2 securities; quantitative information relating to significant observable inputs, a narrative description of the valuation process, and a narrative description of the sensitivity of the fair value measurements to changes in unobservable or Level 3 valuation inputs.
 
For the year ended December 31, 2012, there were no transfers between Level 1 and Level 2 securities.
 
Note 3 – Policy Charges
 
Charges are deducted from the Separate Account and remitted to Jackson, to compensate Jackson for providing the insurance benefits set forth in the contracts, administering the contracts, distributing the contracts, and assuming certain risks in connection with the contracts.
 
Policyholder Charges
 
Contract Maintenance Charge
 
An annual contract maintenance charge of $35 - $50 is charged against each contract to reimburse Jackson for expenses incurred in establishing and maintaining records relating to the contract. The contract maintenance charge is assessed on each anniversary of the contract date that occurs prior to the annuity date. This charge is only imposed if the contract value is less than $50,000 on the date when the charge is assessed. The charge is deducted by redeeming units. For the years ended December 31, 2012 and 2011, contract maintenance charges were assessed in the amount of $3,018,530 and $2,870,556, respectively.
 
Transfer Charge
 
A transfer charge of $25 will apply to transfers made by contract holders between the Portfolios in excess of 15 transfers in a contract year. Jackson may waive the transfer charge in connection with pre-authorized automatic transfer programs, or in those states where a lesser charge is required. This charge will be deducted from the amount transferred prior to the allocation to a different Portfolio. For the years ended December 31, 2012 and 2011, transfer charges were assessed in the amount of $29,545 and $21,848, respectively.
 
Surrender or Contingent Deferred Sales Charge
 
During the first three to nine contract years, certain contracts include a provision for a charge upon the surrender or partial surrender of the contract. The amount assessed under the contract terms, if any, depends upon the cost associated with distributing the particular contracts. The amount, if any, is determined based on a number of factors, including the amount withdrawn, the contract year of surrender, or the number and amount of withdrawals in a calendar year. The surrender charges are assessed by Jackson and withheld from the proceeds of the withdrawals. For the years ended December 31, 2012 and 2011, surrender charges were assessed in the amount of $40,792,400 and $37,748,144, respectively.
 
 
Page 57
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 3 – Policy Charges (continued)
 
Optional Benefit Charges
 
Guaranteed Minimum Income Benefit Charge. If this benefit has been selected, Jackson will assess an annual charge of 0.40% - 0.87%, depending on the product, of the Guaranteed Minimum Income Benefit (GMIB) base. The charge will be deducted each calendar quarter from the contract value by redeeming units.
 
Guaranteed Minimum Accumulation Benefit Charge. If this benefit has been selected, Jackson will assess an annual charge of 1.00% - 1.02% of the Guaranteed Value (GV). The charge will be deducted each calendar quarter from the contract value by redeeming units.
 
Guaranteed Minimum Withdrawal Benefit Charge. If this benefit has been selected, Jackson will assess an annual charge of 0.50% - 3.00%, depending on the product, of the Guaranteed Withdrawal Balance (GWB). The charge will be deducted each calendar quarter from the contract value by redeeming units.
 
Guaranteed Minimum Death Benefit Charge. If any of the optional death benefits are selected that are available under the contract, Jackson will assess an annual charge of 0.60% - 1.80%, depending on product, of the Death Benefit base. The charge will be deducted each contract quarter from the contract value by redeeming units.
 
Asset-based Charges
 
Insurance Charges
 
Jackson deducts a daily charge for administrative expenses from the net assets of the Separate Account equivalent to an annual rate of 0.15%. In designated products, this expense is waived for initial contributions greater than $1 million, refer to the product prospectus for eligibility. The administration charge is designed to reimburse Jackson for expenses incurred in administering the Separate Account and its contracts and is assessed through the unit value calculation.
 
Jackson deducts a daily base contract charge from the net assets of the Separate Account equivalent to an annual rate of 0.15% to 1.65% for the assumption of mortality and expense risks. The mortality risk assumed by Jackson is that the insured may receive benefits greater than those anticipated by Jackson. The expense risk assumed by Jackson is that the actual cost of administering the contracts of the Separate Account may exceed the amount received from the Administration Charge and the Contract Maintenance Charge.
 
Optional Benefit Charges
 
Earnings Protection Benefit Charge. If this benefit option has been selected, Jackson will make an additional deduction of 0.20% - 0.45%, depending on the product chosen, on an annual basis of the average daily net asset value of the contract owner’s allocations to the Portfolios.
 
Contract Enhancement Charge. If one of the contract enhancement benefits is selected, then for a period of five to nine contract years, Jackson will make an additional deduction based upon the average daily net asset value of the contract owner’s allocations to the Portfolios. The amounts of these charges depend upon the contract enhancements selected and range from 0.395% to 0.832%.
 
Withdrawal Charge Period. If the optional three, four, or five-year withdrawal charge period feature is selected, Jackson will deduct 0.45%, 0.40%, or 0.30%, respectively, on an annual basis of the average daily net asset value of the contract owner’s allocations to the Portfolios.
 
20% Additional Free Withdrawal Charge. If a contract owner selects the optional feature that permits you to withdraw up to 20% of premiums that are still subject to a withdrawal charge minus earnings during a Contract year without withdrawal charge, Jackson will deduct 0.30% - 0.40% on an annual basis of the average daily net assets value of the contract owner’s allocations to the Portfolios.
 
 
Page 58
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 3 – Policy Charges (continued)
 
Optional Death Benefit Charges. If any of the optional death benefits are selected that are available under the contract, Jackson will make an additional deduction of 0.15% - 0.80% on an annual basis of the average daily net asset value of the contract owner’s allocations to the Portfolios, based on the optional death benefit selected.
 
Premium Taxes
 
Some states and other governmental entities charge premium taxes or other similar taxes. Jackson pays these taxes and may make a deduction from the value of the contract for them. Premium taxes generally range from 0% to 3.5% depending on the state.
 
Note 4 – Related Party Transactions
 
For contract enhancement benefits related to the optional benefits offered, Jackson contributed $109,631,295 and $122,719,601 to the Separate Account in the form of additional premium to contract owners’ accounts for the years ended December 31, 2012 and 2011, respectively. These amounts are included in purchase payments received from contract owners.
Note 5 – Purchases and Sales of Investments
 
For the year ended December 31, 2012, cost of purchases and proceeds from sales of the Portfolios’ investments in the corresponding Funds are as follows:
 
Curian Variable Series Trust
   
Cost of
Purchases
  
 Proceeds
 from Sales
      
Cost of
Purchases
    Proceeds
from Sales
Curian Dynamic Risk Advantage – Aggressive Fund
  
$21,858,528
  
$2,412,893
  
Curian Tactical Advantage 60 Fund
  
$24,227,556
  
$1,543,688
Curian Dynamic Risk Advantage – Diversified Fund
  
105,986,605
  
7,181,659
  
Curian Tactical Advantage 75 Fund
  
24,007,432
  
3,097,615
Curian Dynamic Risk Advantage – Income Fund
  
77,973,171
  
6,113,609
  
Curian/American Funds Growth Fund
  
10,236,977
  
667,026
Curian Guidance – Balanced Income Fund
  
50,308,794
  
3,865,314
  
Curian/DFA U.S. Micro Cap Fund
  
511,442
  
19,288
Curian Guidance – Equity 100 Fund
  
3,451,469
  
78,576
  
Curian/Epoch Global Shareholder Yield Fund
  
1,781,180
  
166,474
Curian Guidance – Fixed Income 100 Fund
  
6,297,378
  
282,840
  
Curian/FAMCO Flex Core Covered Call Fund
  
15,782,469
  
826,840
Curian Guidance – Institutional Alt 65 Fund
  
47,306,751
  
2,413,714
  
Curian/Franklin Templeton Frontier Markets Fund
  
482,858
  
441
Curian Guidance – Institutional Alt 100 Fund
  
137,341,547
  
4,634,852
  
Curian/Franklin Templeton Natural Resources Fund
  
6,954,713
  
522,078
Curian Guidance – Maximize Income Fund
  
27,012,380
  
3,210,041
  
Curian/Neuberger Berman Currency Fund
  
3,895,400
  
117,482
Curian Guidance – Maximum Growth Fund
  
20,710,827
  
972,174
  
Curian/Nicholas Convertible Arbitrage Fund
  
12,654,093
  
755,195
Curian Guidance – Moderate Growth Fund
  
69,615,518
  
6,020,760
  
Curian/PIMCO Credit Income Fund
  
17,281,209
  
4,491,428
Curian Guidance – Rising Income Fund
  
17,367,759
  
1,474,664
  
Curian/PineBridge Merger Arbitrage Fund
  
29,095,122
  
2,266,102
Curian Guidance – Tactical Maximum Growth Fund
  
21,885,017
  
2,760,023
  
Curian/TBC Equity Income Fund*
  
3,091,022
  
174,544
Curian Guidance – Tactical Moderate Growth Fund
  
73,300,035
  
5,291,442
  
Curian/TBC Multi-Alpha Market Neutral Equity Fund*
  
10,547,106
  
556,739
Curian Tactical Advantage 35 Fund
  
17,495,681
  
1,275,853
  
Curian/Van Eck International Gold Fund
  
5,674,375
  
211,023
 
* TBC denotes the sub-adviser The Boston Company throughout footnote 5.
 
 
Page 59
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 5 – Purchases and Sales of Investments (continued)
 
JNL Series Trust
   
Cost of
Purchases
  
 Proceeds
 from Sales
      
Cost of
Purchases
  
Proceeds
from Sales
JNL Disciplined Growth Fund
  
$156,318,255
  
$45,401,799
  
JNL/Goldman Sachs U.S. Equity Flex Fund
  
$49,700,890
  
$37,891,343
JNL Disciplined Moderate Fund
  
342,382,945
  
96,920,948
  
JNL/Invesco Global Real Estate Fund
  
343,933,940
  
159,361,652
JNL Disciplined Moderate Growth Fund
  
336,532,643
  
93,524,467
  
JNL/Invesco International Growth Fund
  
134,266,447
  
90,373,142
JNL Institutional Alt 20 Fund
  
553,845,740
  
145,454,487
  
JNL/Invesco Large Cap Growth Fund
  
189,543,881
  
189,199,461
JNL Institutional Alt 35 Fund
  
740,834,848
  
227,355,394
  
JNL/Invesco Small Cap Growth Fund
  
156,890,877
  
127,109,336
JNL Institutional Alt 50 Fund
  
1,274,948,937
  
439,503,416
  
JNL/Ivy Asset Strategy Fund
  
712,243,228
  
334,676,643
JNL Institutional Alt 65 Fund
  
109,166,789
  
209,219,028
  
JNL/JPMorgan International Value Fund
  
104,058,988
  
86,716,940
JNL/American Funds Balanced Allocation Fund
  
156,194,586
  
19,091,508
  
JNL/JPMorgan MidCap Growth Fund
  
178,007,994
  
132,107,799
JNL/American Funds Blue Chip Income and Growth Fund
  
354,343,740
  
128,704,446
  
JNL/JPMorgan U.S. Government & Quality Bond Fund
  
577,998,412
  
476,705,483
JNL/American Funds Global Bond Fund
  
246,712,722
  
133,972,831
  
JNL/Lazard Emerging Markets Fund
  
72,170,751
  
214,433,959
JNL/American Funds Global Small Capitalization Fund
  
94,598,627
  
45,536,863
  
JNL/Lazard Mid Cap Equity Fund
  
79,904,019
  
99,173,016
JNL/American Funds Growth Allocation Fund
  
109,226,558
  
13,401,566
  
JNL/M&G Global Basics Fund
  
34,672,383
  
24,163,318
JNL/American Funds Growth-Income Fund
  
412,358,927
  
111,277,666
  
JNL/M&G Global Leaders Fund
  
17,758,489
  
11,763,725
JNL/American Funds International Fund
  
149,754,790
  
48,763,134
  
JNL/MCM 10 x 10 Fund
  
59,742,275
  
56,027,554
JNL/American Funds New World Fund
  
213,178,804
  
82,563,491
  
JNL/MCM Bond Index Fund
  
246,976,319
  
255,970,088
JNL/AQR Managed Futures Strategy Fund
  
20,695,851
  
1,065,789
  
JNL/MCM Dow Jones U.S. Contrarian Opportunities Index Fund
  
9,963,805
  
3,331,098
JNL/BlackRock Commodity Securities Fund
  
313,124,982
  
223,299,337
  
JNL/MCM Emerging Markets Index Fund
  
278,679,903
  
84,732,360
JNL/BlackRock Global Allocation Fund
  
1,131,955,161
  
183,000,919
  
JNL/MCM European 30 Fund
  
20,555,000
  
12,772,898
JNL/Brookfield Global Infrastructure Fund
  
106,785,086
  
13,715,842
  
JNL/MCM Global Alpha Fund
  
12,232,584
  
14,930,288
JNL/Capital Guardian Global Balanced Fund
  
87,166,582
  
82,353,061
  
JNL/PIMCO Total Return Bond Fund
  
2,097,862,826
  
935,369,867
JNL/Capital Guardian Global Diversified Research Fund
  
63,709,489
  
64,998,632
  
JNL/PPM America Floating Rate Income Fund
  
327,125,732
  
185,421,645
JNL/DFA U.S. Core Equity Fund
  
75,918,309
  
49,004,625
  
JNL/PPM America High Yield Bond Fund
  
1,032,306,741
  
640,487,254
JNL/Eagle SmallCap Equity Fund
  
326,148,395
  
314,753,330
  
JNL/PPM America Mid Cap Value Fund
  
144,490,537
  
124,970,868
JNL/Eastspring Investments Asia ex-Japan Fund
  
108,036,878
  
84,742,664
  
JNL/PPM America Small Cap Value Fund
  
108,175,071
  
90,388,196
JNL/Eastspring Investments China-India Fund
  
133,863,835
  
119,924,327
  
JNL/PPM America Value Equity Fund
  
61,512,321
  
60,581,186
JNL/Franklin Templeton Founding Strategy Fund
  
225,200,983
  
209,824,838
  
JNL/Red Rocks Listed Private Equity Fund
  
34,889,031
  
80,000,207
JNL/Franklin Templeton Global Growth Fund
  
93,205,188
  
47,453,709
  
JNL/S&P 4 Fund
  
461,063,817
  
293,403,689
JNL/Franklin Templeton Global Multisector Bond Fund
  
358,166,539
  
84,500,484
  
JNL/S&P Competitive Advantage Fund
  
243,153,623
  
129,665,090
JNL/Franklin Templeton Income Fund
  
462,463,104
  
227,929,462
  
JNL/S&P Dividend Income & Growth Fund
  
512,755,834
  
251,294,520
JNL/Franklin Templeton International Small Cap Growth Fund
  
97,510,305
  
59,077,647
  
JNL/S&P Intrinsic Value Fund
  
155,633,050
  
143,006,626
JNL/Franklin Templeton Mutual Shares Fund
  
107,388,843
  
65,082,075
  
JNL/S&P Managed Aggressive Growth Fund
  
326,806,579
  
204,554,854
JNL/Franklin Templeton Small Cap Value Fund
  
151,510,846
  
132,248,643
  
JNL/S&P Managed Conservative Fund
  
819,866,246
  
377,262,157
JNL/Goldman Sachs Core Plus Bond Fund
  
375,402,225
  
227,557,529
  
JNL/S&P Managed Growth Fund
  
981,510,907
  
487,305,850
JNL/Goldman Sachs Emerging Markets Debt Fund
  
30,398,395
  
90,490,158
  
JNL/S&P Managed Moderate Fund
  
1,033,821,629
  
418,976,885
JNL/Goldman Sachs Mid Cap Value Fund
  
145,462,254
  
102,725,321
  
JNL/S&P Managed Moderate Growth Fund
  
1,541,686,974
  
612,923,585
 
 
Page 60
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 5 – Purchases and Sales of Investments (continued)
 
JNL Series Trust (continued)
   
Cost of
Purchases
  
Proceeds
from Sales
      
Cost of
Purchases
    Proceeds
from Sales
JNL/MCM Index 5 Fund
  
$143,585,357
  
$67,295,283
  
JNL/S&P Total Yield Fund
  
$81,838,397
  
$64,833,367
JNL/MCM International Index Fund
  
167,768,530
  
119,689,889
  
JNL/T. Rowe Price Established Growth Fund
  
610,172,097
  
360,607,786
JNL/MCM Pacific Rim 30 Fund
  
30,758,532
  
21,534,063
  
JNL/T. Rowe Price Mid-Cap Growth Fund
  
545,155,328
  
346,524,110
JNL/MCM S&P 400 MidCap Index Fund
  
262,022,625
  
179,913,754
  
JNL/T. Rowe Price Short-Term Bond Fund
  
403,737,322
  
257,092,033
JNL/MCM S&P 500 Index Fund
  
701,077,495
  
423,834,026
  
JNL/T. Rowe Price Value Fund
  
242,434,231
  
184,070,564
JNL/MCM Small Cap Index Fund
  
298,006,151
  
194,350,020
  
JNL/UBS Large Cap Select Growth Fund
  
131,481,803
  
117,644,157
JNL/Morgan Stanley Mid Cap Growth Fund
  
14,448,470
  
3,182,416
  
JNL/WMC Balanced Fund
  
804,845,105
  
364,310,596
JNL/Neuberger Berman Strategic Income Fund
  
78,176,297
  
13,511,019
  
JNL/WMC Money Market Fund
  
1,569,650,197
  
1,385,335,622
JNL/Oppenheimer Global Growth Fund
  
117,981,373
  
84,686,867
  
JNL/WMC Value Fund
  
157,431,604
  
125,576,384
JNL/PIMCO Real Return Fund
  
1,244,429,566
  
578,465,666
            
 
JNL Variable Fund LLC
   
Cost of
Purchases
  
Proceeds
from Sales
      
Cost of
Purchases
    Proceeds
from Sales
JNL/MCM 25 Fund
  
$223,915,771
  
$198,261,321
  
JNL/MCM Healthcare Sector Fund
  
$250,953,397
  
$146,392,646
JNL/MCM Communications Sector Fund
  
86,487,465
  
57,383,496
  
JNL/MCM JNL 5 Fund
  
351,802,721
  
673,642,777
JNL/MCM Consumer Brands Sector Fund
  
187,511,677
  
101,925,610
  
JNL/MCM JNL Optimized 5 Fund
  
53,756,635
  
73,996,651
JNL/MCM Dow SM Dividend Fund
  
144,023,194
  
109,079,857
  
JNL/MCM Nasdaq® 25 Fund
  
175,812,295
  
110,259,455
JNL/MCM Financial Sector Fund
  
146,462,231
  
119,809,083
  
JNL/MCM NYSE® International 25 Fund
  
37,239,077
  
36,642,186
JNL/MCM Oil & Gas Sector Fund
  
346,219,867
  
320,772,643
  
JNL/MCM Select Small-Cap Fund
  
78,787,602
  
102,379,396
JNL/MCM S&P® 10 Fund
  
148,968,682
  
130,277,372
  
JNL/MCM Technology Sector Fund
  
280,917,749
  
206,846,929
JNL/MCM S&P® 24 Fund
  
41,286,153
  
33,091,524
  
JNL/MCM Value Line® 30 Fund
  
69,728,584
  
110,868,675
JNL/MCM S&P® SMid 60 Fund
  
99,546,281
  
84,667,659
  
JNL/MCM VIP Fund
  
40,769,250
  
77,403,187
JNL/MCM Global 15 Fund
  
 77,364,086
  
 142,979,529
            
 
Note 6 – Subsequent Events
 
Management evaluated subsequent events for the Separate Account through the date the financial statements were available to be issued, and concluded there were no events that would require additional financial statement disclosure and/or adjustments to the financial statements.
 
 
Page 61
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights
The following is a summary for each period in the five-year period ended December 31, 2012, of unit values, total returns and expense ratios for variable annuity contracts with the highest and lowest expense ratios in addition to certain other Portfolio data. Unit values for Portfolios that do not have any assets at period end are calculated based on the net asset value of the underlying Fund less expenses charged directly to that Portfolio of the Separate Account.
 
   
Curian
Dynamic
Risk
Advantage-
Aggressive
Portfolio(a)
  
Curian
Dynamic
Risk
Advantage-
Diversified
Portfolio(a)
  
Curian
Dynamic
Risk
Advantage-
Income
Portfolio(a)
  
Curian
Guidance-
Balanced
Income
Portfolio(a)
  
 
Curian
Guidance-
Equity
100 Portfolio(b)
  
 
Curian
Guidance-
Fixed
100
Portfolio(b)
  
Curian
Guidance -
Institutional
Alt 100
Portfolio(a)
  
Curian
Guidance-
Institutional
Alt 65
Portfolio(a)
  
Curian
Guidance-
Maximize
Income
Portfolio(a)
  
Curian
Guidance-
Maximum
Growth
Portfolio(a)
Highest expense ratio
                                                                
Period ended December 31, 2012
                                                                
                                                                 
Unit Value
   $ 9.433605     $ 9.989160     $ 10.254370     $ 10.412286     $ 10.280954     $ 10.041477     $ 10.115887     $ 10.323314     $ 10.501283     $ 10.261285  
Total Return *
     -6.27%***       0.11%***       1.96%***       3.07%***       1.76%***       0.64%***       1.38%***       2.67%***       5.20%***       1.55%***  
Ratio of Expenses **
     1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations February 6, 2012.
(b)
Commencement of operations September 10, 2012.
 
 
Page 62
 
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
Curian
Dynamic
Risk
Advantage -
Aggressive
Portfolio(a)
    
Curian
Dynamic
Risk
Advantage -
Diversified
Portfolio(a)
    
Curian
Dynamic
Risk
Advantage -
Income
Portfolio(a)
    
Curian
Guidance-
Balanced
Income
Portfolio(a)
    
Curian
Guidance -
Equity
100
Portfolio(b)
    
Curian
Guidance-
Fixed
100
Portfolio(b)
    
Curian
Guidance -
Institutional
Alt 100
Portfolio(a)
    
Curian
Guidance-
Institutional
Alt 65
Portfolio(a)
    
Curian
Guidance-
Maximize
Income
Portfolio(a)
    
Curian Guidance -
Maximum
Growth
Portfolio(a)
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012                                                            
                                                             
Unit Value
   $ 9.467308     $ 10.025057     $ 10.291284     $ 10.449759     $ 10.293138     $ 10.049198     $ 10.152050     $ 10.360450     $ 10.539085     $ 10.300908  
Total Return *
     -2.40%***       2.20%***       4.56%***       5.03%***       2.62%***       0.52%***       5.94%***       7.36%***       6.22%***       6.31%***  
Ratio of Expenses **
     0.85%       0.85%       0.85%       0.85%       0.85%       1.00%       0.85%       0.85%       0.85%       0.85%  
                                                                                 
Period ended December 31, 2011                                                                              
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2010                                                                              
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
 Period ended December 31, 2009                                                                              
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
 Period ended December 31, 2008                                                                              
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
 Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations February 6, 2012.
(b)
Commencement of operations September 10, 2012.
 
 
Page 63
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
Curian
Dynamic
Risk
Advantage -
Aggressive
Portfolio(a)
    
Curian
Dynamic
Risk
Advantage -
Diversified
Portfolio(a)
    
Curian
Dynamic
Risk
Advantage -
Income
Portfolio(a)
    
Curian
Guidance -
Balanced
Income
Portfolio(a)
    
Curian
Guidance -
Equity
100
Portfolio(b)
    
Curian
Guidance -
Fixed
100
Portfolio(b)
    
Curian
Guidance -
Institutional
Alt 100
Portfolio(a)
    
Curian
Guidance -
Institutional
Alt 65
Portfolio(a)
    
Curian
Guidance -
Maximize
Income
Portfolio(a)
    
Curian
Guidance -
Maximum
Growth
Portfolio(a)
  
                                                                 
Portfolio data
                                                                
Period ended December 31, 2012                                                                
                                                                 
Net Assets (in thousands)
   $ 19,136     $ 98,448     $ 72,577     $ 47,535     $ 3,443     $ 6,020     $ 135,531     $ 46,331     $ 24,477     $ 20,322  
Units Outstanding (in thousands)
     2,025       9,840       7,067       4,559       335       599       13,376       4,480       2,328       1,976  
Investment Income Ratio *
     0.00%       0.00%       2.78%       0.00%       0.00 %     0.00%       0.00%       0.00%       0.00%       0.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets. In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations February 6, 2012.
(b)
Commencement of operations September 10, 2012.
 
 
Page 64
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
Curian
Guidance -
Moderate
Growth
Portfolio(a)
  
Curian
Guidance -
Rising
Income
Portfolio(a)
  
Curian
Guidance -
Tactical
Maximum
Growth
Portfolio(a)
  
Curian 
Guidance -
Tactical
Moderate 
Growth
Portfolio(a)
  
Curian
Tactical
Advantage 35
Portfolio(a)
  
Curian
Tactical
Advantage 60
Portfolio(a)
  
Curian
Tactical
Advantage 75
Portfolio(a)
  
Curian/
American
Funds
Growth
Portfolio(a)
  
Curian/
DFA U.S
Micro Cap
Portfolio(b)
  
Curian/Epoch
Global
Shareholder
Yield
Portfolio(a)
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 10.412310     $ 10.372755     $ 10.145630     $ 10.224428     $ 10.323527     $ 10.413978     $ 10.508906     $ 10.560434     $ 10.071414     $ 10.595041  
Total Return *
     2.82%***       2.32%***       1.01%***       1.76%***       2.59%***       2.53%***       3.28%***       4.07%***       0.79%***       2.34%***  
Ratio of Expenses **
     1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
 Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations February 6, 2012.
(b)
Commencement of operations September 10, 2012.
 
 
Page 65
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
Curian Guidance -
Moderate
Growth
Portfolio(a)
    
Curian
Guidance -
Rising
Income
Portfolio(a)
    
Curian
Guidance -
Tactical
Maximum Growth
Portfolio(a)
    
Curian
Guidance -
Tactical
Moderate Growth
Portfolio(a)
    
Curian
Tactical
Advantage 35
Portfolio(a)
    
Curian
Tactical
Advantage 60
Portfolio(a)
    
Curian
Tactical
Advantage 75
Portfolio(a)
    
Curian/
American Funds
Growth
Portfolio(a)
    
Curian/
DFA U.S Micro Cap Portfolio(b)
    
Curian/Epoch
Global Shareholder
Yield
Portfolio(a)
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012
                                                        
                                                             
Unit Value
   $ 10.449811     $ 10.396103     $ 10.181703     $ 10.261265     $ 10.360690     $ 10.451438     $ 10.546713     $ 10.598506     $ 10.079232     $ 10.633015  
Total Return *
     2.98%***       2.47%***       0.56%***       2.33%***       5.48%***       7.21%***       7.02%***       1.54%***       3.60%***       9.59%***  
Ratio of Expenses **
     0.85%       1.00%       0.85%       0.85%       0.85%       0.85%       0.85%       0.85%       1.00%       0.85%  
                                                                                 
Period ended December 31, 2011
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2010
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2009
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio.  The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated.  The ratios include only those expenses that result in a direct reduction to unit values Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations February 6, 2012.
(b)
Commencement of operations September 10, 2012.
 
 
Page 66
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
Curian
Guidance -
Moderate
Growth
Portfolio(a)
    
Curian
Guidance -
Rising
Income
Portfolio(a)
    
Curian
Guidance -
Tactical
Maximum
Growth
Portfolio(a)
    
Curian
Guidance -
Tactical
Moderate
Growth
Portfolio(a)
    
Curian
Tactical
Advantage 35
Portfolio(a)
    
Curian
Tactical
Advantage 60
Portfolio(a)
    
Curian
Tactical
Advantage 75
Portfolio(a)
    
Curian/
American
Funds
Growth
Portfolio(a)
    
Curian/
DFA U.S
Micro Cap
Portfolio(b)
    
Curian/Epoch
Global
Shareholder
Yield
Portfolio(a)
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012
                                                        
                                                             
Net Assets (in thousands)
   $ 65,697     $ 16,286     $ 19,798     $ 69,877     $ 16,474     $ 23,236     $ 21,517     $ 9,870     $ 508     $ 1,648  
Units Outstanding (in thousands)
     6,299       1,568       1,948       6,823       1,593       2,228       2,044       933       50       155  
Investment Income Ratio *
     0.00%       0.00%       0.00%       0.00%       2.03%       2.11%       2.12%       0.00%       0.00%       3.09%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets.  In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations February 6, 2012.
(b)
 Commencement of operations September 10, 2012.
 
 
Page 67
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
Curian/
FAMCO
Flex Core
Covered
Call
Portfolio(a)
    
Curian/
Franklin
Templeton
 Frontier
Markets
Portfolio(b)
    
Curian/
Franklin
Templeton
Natural
Resources
Portfolio(a)
    
Curian/
Neuberger
Berman
Currency
Portfolio(b)
    
Curian/
Nicholas
Convertible
Arbitrage
Portfolio(a)
    
Curian/
PIMCO
Credit
Income
Portfolio(a)
    
Curian/
Pinebridge
 Merger
Arbitrage
Portfolio(a)
    
Curian/The
Boston
Company
Equity
Income
Portfolio(a)
    
Curian/
The Boston
Company
Multi-
Alpha Market Neutral
Equity
Portfolio(a)
    
Curian/
Van Eck
International
Gold
Portfolio(b)
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
   Unit Value
   $ 10.169345     $ 10.400205     $ 8.760391     $ 10.061519     $ 10.145496     $ 10.549088     $ 9.967386     $ 10.730038     $ 10.056710     $ 8.985564  
   Total Return *
     0.51%***       4.52%***       -10.04%***       0.62%***       1.68%***       6.40%***       -0.41%***       7.21%***       -1.21%***       -10.14%***  
   Ratio of Expenses **
     1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%       1.25%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
   Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
   Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
   Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
   Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
   Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
   Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
   Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
   Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
   Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
   Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
   Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
   Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio.  The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated.  The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
 Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations February 6, 2012.
(b)
Commencement of operations September 10, 2012.
 
 
Page 68
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
Curian/FAMCO
Flex Core
Covered
Call
Portfolio(a)
    
Curian/
Franklin
Templeton
 Frontier
Markets
Portfolio(b)
    
Curian/
Franklin
Templeton
 Natural
Resources
Portfolio(a)
    
Curian/
Neuberger
 Berman
Currency
Portfolio(b)
    
Curian/
Nicholas
Convertible
Arbitrage
Portfolio(a)
    
Curian/
PIMCO
Credit
Income
Portfolio(a)
    
Curian/
Pinebridge
 Merger
Arbitrage
Portfolio(a)
    
Curian/The
Boston
Company
Equity
 Income
Portfolio(a)
    
Curian/
The Boston
Company
Multi-
Alpha
Market Neutral
Equity
Portfolio(a)
    
Curian/Van
Eck
International
Gold
Portfolio(b)
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012
                                                        
                                                             
Unit Value
   $ 10.205813     $ 10.412815     $ 8.791627     $ 10.073701     $ 10.181738     $ 10.587055     $ 10.003149     $ 10.765905     $ 10.092424     $ 8.996557  
Total Return *
     -2.44%***       2.52%***       14.55%***       -0.13%***       0.43%***       5.12%***       -0.01%***       14.37%***       -1.42%***       -12.37%***  
   Ratio of Expenses **
     0.85%       0.85%       0.85%       0.85%       0.85%       0.85%       0.85%       0.85%       0.85%       0.85%  
                                                                                 
Period ended December 31, 2011
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2010
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2009
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio.  The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated.  The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations February 6, 2012.
(b)
Commencement of operations September 10, 2012.
 
 
Page 69
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
Curian/
FAMCO
Flex Core
Covered
Call
Portfolio(a)
    
Curian/
Franklin
Templeton
Frontier
Markets
Portfolio(b)
    
Curian/
Franklin
Templeton
Natural
Resources
Portfolio(a)
    
Curian/
Neuberger
Berman
Currency
Portfolio(b)
    
Curian/
Nicholas
Convertible
Arbitrage
Portfolio(a)
    
Curian/
PIMCO
Credit
Income
Portfolio(a)
    
Curian/
Pinebridge
Merger
Arbitrage
Portfolio(a)
    
Curian/The
Boston
Company
Equity
Income
Portfolio(a)
    
Curian/The
Boston
Company
Multi-
Alpha
Market Neutral
Equity
Portfolio(a)
    
Curian/
Van Eck
International
Gold
Portfolio(b)
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012
                                                        
                                                             
Net Assets (in thousands)
   $ 14,885     $ 497     $ 6,510     $ 3,768     $ 12,035     $ 12,982     $ 26,942     $ 3,063     $ 9,911     $ 5,078  
Units Outstanding (in thousands)
     1,461       48       742       374       1,184       1,229       2,699       285       984       565  
Investment Income Ratio *
     2.32%       0.00%       1.24%       0.00%       0.00%       2.20%       0.00%       2.66%       0.00%       0.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets. In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations February 6, 2012.
(b)
Commencement of operations September 10, 2012.
 
 
Page 70
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL
Disciplined
Growth
Portfolio
    
JNL
Disciplined
Moderate
Portfolio
    
JNL
Disciplined
Moderate
Growth
Portfolio
    
JNL
Institutional
Alt 20
Portfolio(a)
    
JNL
Institutional
Alt 35
Portfolio(a)
    
JNL
Institutional
Alt 50
Portfolio(a)
    
JNL
Institutional
Alt 65
Portfolio(a)
    
JNL/
American
Funds
Balanced
Allocation
Portfolio(c)
    
JNL/
American
Funds
Blue Chip
Income
and
Growth
Portfolio(b)
    
JNL/ American
Funds Global
Bond Portfolio(b)
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 8.421673     $ 9.482585     $ 9.089241     $ 13.901659     $ 14.467107     $ 14.406968     $ 14.838820     $ 10.232479     $ 10.641810     $ 10.600572  
Total Return *
     11.03%       9.18%       10.67%       7.79%       7.97%       6.93%       7.01%       4.92%***       9.67%       2.48%  
Ratio of Expenses **
     3.145%       3.695%       3.145%       3.06%       3.05%       3.61%       3.61%       2.71%       3.36%       3.16%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 7.585200     $ 8.685114     $ 8.213126     $ 12.897292     $ 13.398793     $ 13.472850     $ 13.866809       n/a     $ 9.703216     $ 10.344191  
Total Return *
     -8.17%***       -2.93%       -3.93%       -5.49%       -6.69%       -8.00%       -8.78%       n/a       -4.51%       0.25%***  
Ratio of Expenses **
     3.145%       3.695%       3.145%       3.06%       3.05%       3.61%       3.61%       n/a       3.36%       3.16%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 8.123943     $ 8.947058     $ 8.548681     $ 13.647188     $ 14.360051     $ 14.644693     $ 15.200878       n/a     $ 10.161091     $ 10.254727  
Total Return *
     9.39%       7.07%       9.78%       9.65%       9.17%***       10.51%***       11.74%       n/a       9.13%***       3.64%***  
Ratio of Expenses **
     3.01%       3.695%       3.145%       3.06%       3.05%       3.61%       3.61%       n/a       3.36%       2.845%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 7.426450     $ 8.356204     $ 7.787034     $ 12.446093     $ 12.965341     $ 13.272261     $ 13.603273       n/a       n/a       n/a  
Total Return *
     21.67%       14.37%       18.97%       0.62%***       0.69%***       -0.06%***       -0.93%***       n/a       n/a       n/a  
Ratio of Expenses **
     3.01%       3.695%       3.145%       3.06%       2.845%       3.01%       3.61%       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
   $ 6.103657     $ 7.306311     $ 6.545258       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     -0.30%***       -27.88%***       -36.78%       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     3.01%       3.695%       3.145%       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio.  The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated.  The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations April 6, 2009.
(b)
Commencement of operations May 3, 2010.
(c)
Commencement of operations April, 30, 2012.
 
 
Page 71
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL
Disciplined
Growth
Portfolio
    
JNL
Disciplined
Moderate
Portfolio
    
JNL Disciplined
Moderate
Growth
Portfolio
    
JNL
Institutional
Alt 20
Portfolio(a)
    
JNL
Institutional
Alt 35
Portfolio(a)
    
JNL
Institutional
Alt 50
Portfolio(a)
    
JNL
Institutional
Alt 65
Portfolio(a)
    
JNL/American
Funds
Balanced
Allocation
Portfolio(c)
    
JNL/American
Funds
Blue Chip
Income and
Growth
Portfolio(b)
    
JNL/American
Funds Global
Bond
Portfolio(b)
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012
                                                        
                                                             
Unit Value
   $ 9.859384     $ 11.470238     $ 10.640048     $ 15.014170     $ 15.619143     $ 15.882983     $ 16.298169     $ 10.343515     $ 11.332119     $ 11.226519  
Total Return *
     14.01%       12.74%       13.64%       10.04%       10.22%       9.77%       9.74%       8.83%***       12.30%       4.71%  
Ratio of Expenses **
     0.50%       0.50%       0.50%       1.00%       1.00%       1.00%       1.10%       1.10%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2011
                                                                          
                                                                                 
Unit Value
   $ 8.647683     $ 10.174362     $ 9.362785     $ 13.644637     $ 14.171169     $ 14.469467     $ 14.851990       n/a     $ 10.090978     $ 10.721765  
Total Return *
     -3.62%       0.22%       -1.36%       -4.59%***       -8.52%***       -9.64%***       -6.46%       n/a       -6.39%***       3.28%  
Ratio of Expenses **
     0.50%       0.50%       0.50%       1.00%       1.00%       1.00%       1.10%       n/a       1.00%       1.00%  
                                                                                 
Period ended December 31, 2010
                                                                          
                                                                                 
Unit Value
   $ 8.972673     $ 10.152509     $ 9.491603     $ 14.119848     $ 14.854626     $ 15.297268     $ 15.878350       n/a     $ 10.314502     $ 10.380934  
Total Return *
     12.17%       10.55%       12.72%       11.82%       13.11%       13.65%       14.59%       n/a       10.72%***       0.95%***  
Ratio of Expenses **
     0.50%       0.50%       0.50%       1.10%       1.10%       1.10%       1.10%       n/a       1.10%       1.00%  
                                                                                 
Period ended December 31, 2009
                                                                          
                                                                                 
Unit Value
   $ 7.998913     $ 9.183868     $ 8.420262     $ 12.627216     $ 13.133099     $ 13.460423     $ 13.857205       n/a       n/a       n/a  
Total Return *
     34.29%***       22.52%***       29.75%***       1.87%***       32.53%***       18.12%***       22.71%***       n/a       n/a       n/a  
Ratio of Expenses **
     0.50%       0.50%       0.50%       1.10%       1.10%       1.10%       1.10%       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
   $ 6.336449     $ 7.679321     $ 6.805842       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Total Return *
     -34.40%***       -27.44%       -35.51%       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Ratio of Expenses **
     1.10%       1.15%       1.15%       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations April 6, 2009.
(b)
Commencement of operations May 3, 2010.
(c)
Commencement of operations April, 30, 2012.
 
 
Page 72
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL
Disciplined
Growth
Portfolio
    
JNL
Disciplined
Moderate
Portfolio
    
JNL
Disciplined
Moderate
Growth
Portfolio
    
JNL
Institutional
Alt 20
Portfolio(a)
    
JNL
Institutional
Alt 35
Portfolio(a)
    
JNL
Institutional
Alt 50
Portfolio(a)
    
JNL
Institutional
Alt 65
Portfolio(a)
    
JNL/
American
Funds
Balanced
Allocation
Portfolio(c)
    
JNL/
American
Funds
Blue Chip
Income and
Growth
Portfolio(b)
    
JNL/
American
Funds
Global
Bond
Portfolio(b)
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012
                                                        
                                                             
Net Assets (in thousands)
   $ 299,069     $ 710,906     $ 766,027     $ 1,348,029     $ 1,954,019     $ 2,705,104     $ 868,140     $ 142,838     $ 658,754     $ 445,074  
Units Outstanding (in thousands)
     32,169       65,742       76,258       91,277       127,331       173,523       54,075       13,849       58,871       40,202  
Investment Income Ratio *
     1.28%       1.64%       1.48%       1.63%       1.78%       1.88%       2.38%       0.00 %     1.02%       2.05%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 168,700     $ 427,042     $ 473,993     $ 871,892     $ 1,349,313     $ 1,759,138     $ 942,913       n/a     $ 379,981     $ 322,987  
Units Outstanding (in thousands)
     20,490       44,150       53,139       64,683       96,468       123,288       64,231       n/a       37,953       30,387  
Investment Income Ratio *
     1.09%       1.34%       1.12%       1.00%       0.88%       0.86%       0.73%       n/a       0.67%       1.01%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 128,516     $ 322,588     $ 350,989     $ 591,940     $ 866,696     $ 1,045,302     $ 686,359       n/a     $ 139,612     $ 99,514  
Units Outstanding (in thousands)
     14,919       33,094       38,463       42,185       58,741       68,822       43,558       n/a       13,568       9,619  
Investment Income Ratio *
     1.41%       1.11%       1.20%       0.70%       0.76%       0.77%       0.67%       n/a       0.00%       0.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 74,918     $ 158,926     $ 194,086     $ 194,779     $ 303,777     $ 351,060     $ 225,707       n/a       n/a       n/a  
Units Outstanding (in thousands)
     9,671       17,855       23,763       15,469       23,203       26,163       16,344       n/a       n/a       n/a  
Investment Income Ratio *
     3.46%       2.80%       3.23%       0.00%       0.00%       0.00%       0.00%       n/a       n/a       n/a  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Net Assets (in thousands)
   $ 25,007     $ 55,788     $ 71,319       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Units Outstanding (in thousands)
     3,996       7,341       10,574       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
Investment Income Ratio *
     1.75%       1.30%       1.40%       n/a       n/a       n/a       n/a       n/a       n/a       n/a  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets.  In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations April 6, 2009.
(b)
Commencement of operations May 3, 2010.
(c)
Commencement of operations April, 30, 2012.
 
 
Page 73
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/American
Funds Global
Small
Capitalization
Portfolio(a)
    
JNL/American
Funds Growth
Allocation
Portfolio(e)
    
JNL/American
Funds
Growth-Income
Portfolio(a)
    
JNL/American
Funds
International
Portfolio(a)
    
JNL/American
Funds New
World
Portfolio(a)
    
JNL/AQR
Managed
Futures
Strategy
Portfolio(c)
    
JNL/BlackRock
Commodity
Securities
Portfolio
    
JNL/BlackRock
Global
Allocation
Portfolio(b)
    
JNL/Brookfield
Global
Infrastructure
Portfolio(d)
    
JNL/Capital Guardian Global
Balanced
Portfolio
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 9.762384     $ 10.242546     $ 10.973233     $ 9.973414     $ 10.504839     $ 9.824353     $ 8.944331     $ 10.067701     $ 11.899161     $ 9.058602  
Total Return *
     14.34%       0.92%***       13.28%       13.52%       13.72%       4.11%***       -2.88%       5.69%       1.43%***       8.75%  
Ratio of Expenses **
     3.06%       2.845%       3.16%       3.36%       3.16%       1.25%       3.695%       3.61%       3.095%       3.86%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 8.538274       n/a     $ 9.687223     $ 8.785597     $ 9.237794       n/a     $ 9.209368     $ 9.525680     $ 10.347709     $ 8.329723  
Total Return *
     -21.85%       n/a       -5.34%       -17.20%       -16.96%       n/a       -10.72%       -7.22%       3.30%***       -8.35%  
Ratio of Expenses **
     3.06%       n/a       3.16%       3.36%       3.16%       n/a       3.695%       3.61%       2.395%       3.86%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 10.926025       n/a     $ 10.233282     $ 10.610960     $ 11.124419       n/a     $ 10.315078     $ 10.267439       n/a     $ 9.088924  
Total Return *
     15.68%***       n/a       7.04%***       7.01%***       2.97%***       n/a       13.18%       2.04%***       n/a       4.89%  
Ratio of Expenses **
     3.06%       n/a       3.16%       3.36%       3.16%       n/a       3.695%       3.61%       n/a       3.86%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a     $ 9.113705       n/a       n/a     $ 8.665546  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       44.49%       n/a       n/a       17.84%  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       3.695%       n/a       n/a       3.86%  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a     $ 6.307417       n/a       n/a     $ 7.353527  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       -52.24%***       n/a       n/a       -31.00%  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       3.695%       n/a       n/a       3.86%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations May 3, 2010.
(b)
Commencement of operations October 11, 2010.
(c)
Commencement of operations August 29, 2011.
(d)
Commencement of operations December 12, 2011.
(e)
Commencement of operations April 30, 2012.
 
 
Page 74
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/American
Funds Global
Small Capitalization
Portfolio(a)
    
JNL/American
Funds Growth
Allocation
Portfolio(e)
    
JNL/American
Funds
Growth-Income
Portfolio(a)
    
JNL/American
Funds
International
Portfolio(a)
    
JNL/American
Funds New
World
Portfolio(a)
    
JNL/AQR
Managed
Futures
Strategy
Portfolio(c)
    
JNL/BlackRock
Commodity
Securities
Portfolio
    
JNL/BlackRock
Global
Allocation
Portfolio(b)
    
JNL/Brookfield
Global
Infrastructure
Portfolio(d)
    
JNL/Capital
Guardian
Global
Balanced
Portfolio
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012
                                                        
                                                             
Unit Value
   $ 10.312913     $ 10.363348     $ 11.669432     $ 10.620354     $ 11.126783     $ 9.876725     $ 10.595790     $ 10.704258     $ 12.184270     $ 13.014978  
Total Return *
     16.72%       1.97%***       2.11%***       16.24%       16.21%       5.06%***       14.31%***       5.99%***       7.91%***       11.91%  
Ratio of Expenses **
     1.00%       1.10%       0.85%       1.00%       1.00%       0.85%       0.85%       0.85%       0.85%       1.00%  
                                                                                 
Period ended December 31, 2011
                                                                          
                                                                                 
Unit Value
   $ 8.835361       n/a     $ 10.041099     $ 9.136696     $ 9.575052       n/a     $ 10.524754     $ 9.833592     $ 9.044877     $ 11.629393  
Total Return *
     -22.38%***       n/a       -3.27%       -19.39%***       -17.68%***       n/a       -8.29%       -4.85%***       -9.72%***       -5.70%  
Ratio of Expenses **
     1.00%       n/a       1.00%       1.00%       1.00%       n/a       1.00%       1.00%       1.15%       1.00%  
                                                                                 
Period ended December 31, 2010
                                                                          
                                                                                 
Unit Value
   $ 11.068974       n/a     $ 10.380945     $ 10.771157     $ 11.277446       n/a     $ 11.475773     $ 10.324763       n/a     $ 12.332504  
Total Return *
     20.23%***       n/a       5.26%***       16.37%***       25.58%***       n/a       16.27%       2.89%***       n/a       7.93%  
Ratio of Expenses **
     1.10%       n/a       1.00%       1.10%       1.10%       n/a       1.00       1.10%       n/a       1.00%  
                                                                                 
Period ended December 31, 2009
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a     $ 9.869603       n/a       n/a     $ 11.426506  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       48.44%       n/a       n/a       21.26%  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       1.00%       n/a       n/a       1.00%  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
     n/a       n/a       n/a       n/a       n/a       n/a     $ 6.648895       n/a       n/a     $ 9.423048  
Total Return *
     n/a       n/a       n/a       n/a       n/a       n/a       -51.71%       n/a       n/a       -29.00%  
Ratio of Expenses **
     n/a       n/a       n/a       n/a       n/a       n/a       1.00%       n/a       n/a       1.00%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values.Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations May 3, 2010.
(b)
Commencement of operations October 11, 2010.
(c)
Commencement of operations August 29, 2011.
(d)
Commencement of operations December 12, 2011.
(e)
Commencement of operations April 30, 2012.
 
 
Page 75
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/American
 Funds Global
Small Capitalization
Portfolio(a)
    
JNL/American
Funds Growth
Allocation
Portfolio(e)
    
JNL/American
Funds
Growth-Income
Portfolio(a)
    
JNL/American
Funds
International
Portfolio(a)
    
JNL/American
Funds New
World
Portfolio(a)
    
JNL/AQR
Managed
Futures
Strategy
Portfolio(c)
    
JNL/BlackRock
Commodity
Securities
Portfolio
    
JNL/BlackRock
Global
Allocation
Portfolio(b)
    
JNL/Brookfield
Global
Infrastructure
Portfolio(d)
    
JNL/Capital
Guardian
Global
Balanced
Portfolio
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012
                                                        
                                                             
Net Assets (in thousands)
   $ 192,196     $ 100,620     $ 815,499     $ 340,653     $ 443,043     $ 20,520     $ 891,760     $ 1,525,570     $ 100,565     $ 394,421  
Units Outstanding (in thousands)
     18,876       9,734       71,037       32,462       40,340       2,083       87,617       144,546       8,305       32,328  
Investment Income Ratio *
     0.73%       0.00%       0.85%       1.20%       1.08%       0.00%       0.00%       0.00%       0.07%       2.04%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 121,399       n/a     $ 430,286     $ 200,814     $ 261,975       n/a     $ 797,267     $ 494,125     $ 981     $ 351,568  
Units Outstanding (in thousands)
     13,853       n/a       43,195       22,150       27,587       n/a       77,839       50,563       95       32,124  
Investment Income Ratio *
     0.37%       n/a       0.53%       0.72%       0.60%       n/a       0.58%       0.67%       0.00%       1.08%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 74,487       n/a     $ 164,649     $ 97,917     $ 128,284       n/a     $ 685,623     $ 172,036       n/a     $ 339,313  
Units Outstanding (in thousands)
     6,748       n/a       15,914       9,113       11,407       n/a       61,152       16,678       n/a       29,149  
Investment Income Ratio *
     0.00%       n/a       0.00%       0.00%       0.00%       n/a       0.36%       0.00%       n/a       1.11%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a     $ 499,893       n/a       n/a     $ 265,058  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       51,594       n/a       n/a       24,522  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       1.06%       n/a       n/a       2.63%  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Net Assets (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a     $ 175,643       n/a       n/a     $ 173,339  
Units Outstanding (in thousands)
     n/a       n/a       n/a       n/a       n/a       n/a       26,783       n/a       n/a       19,423  
Investment Income Ratio *
     n/a       n/a       n/a       n/a       n/a       n/a       0.06%       n/a       n/a       1.15%  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets. In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations May 3, 2010.
(b)
Commencement of operations October 11, 2010.
(c)
Commencement of operations August 29, 2011.
(d)
Commencement of operations December 12, 2011.
(e)
Commencement of operations April 30, 2012.
 
 
Page 76
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/Capital
Guardian
Global
Diversified
Research
Portfolio
    
JNL/DFA
U.S. Core
Equity
Portfolio
    
JNL/Eagle
SmallCap Equity
Portfolio
    
JNL/Eastspring
Investments
Asia ex-Japan
Portfolio
    
JNL/Eastspring
Investments
China-India
Portfolio
    
JNL/Franklin
Templeton Founding
Strategy
Portfolio
    
JNL/Franklin
Templeton
Global Growth
Portfolio
    
JNL/Franklin
Templeton
Global
Multisector
Bond
Portfolio(a)
    
JNL/Franklin
Templeton
Income
Portfolio
    
JNL/Franklin
Templeton
International
Small Cap
Growth
Portfolio
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 18.602188     $ 13.332700     $ 20.232227     $ 7.963310     $ 6.681762     $ 8.538913     $ 7.738394     $ 11.484302     $ 10.665178     $ 7.591647  
Total Return *
     12.58%       9.89%       9.46%       18.19%       19.09%       11.83%       17.72%       8.62%***       8.27%       22.74%  
Ratio of Expenses **
     3.86%       3.40%       3.91%       3.61%       3.61%       3.61%       3.61%       3.06%       3.56%       3.61%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 16.523644     $ 12.133220     $ 18.484335     $ 6.737610     $ 5.610913     $ 7.635375     $ 6.573777     $ 10.047064     $ 9.850961     $ 6.185254  
Total Return *
     -8.11%       -4.15%       -6.05%       -23.98%       -30.44%       -4.85%       -9.40%       -0.11%***       -1.04%       -17.41%  
Ratio of Expenses **
     3.86%       3.40%       3.91%       3.61%       3.61%       3.61%       3.61%       2.60%       3.56%       3.61%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 17.982846     $ 12.658211     $ 19.673973     $ 8.863133     $ 8.066327     $ 8.024647     $ 7.256056       n/a     $ 9.954979     $ 7.488896  
Total Return *
     7.54%       8.12%       30.45%       15.17%       12.78%       6.47%       3.27%       n/a       8.63%       16.27%  
   Ratio of Expenses **
     3.86%       3.40%       3.91%       3.61%       3.61%       3.61%       3.61%       n/a       3.56%       3.61%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 16.721749     $ 11.707821     $ 15.081920     $ 7.695688     $ 7.152263     $ 7.536660     $ 7.026219       n/a     $ 9.164130     $ 6.440753  
Total Return *
     33.00%       29.36%       30.29%       5.39%***       8.83%***       25.52%       26.20%       n/a       28.27%       47.18%  
Ratio of Expenses **
     3.86%       3.40%       3.91%       3.61%       3.61%       3.61%       3.61%       n/a       3.56%       3.61%  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
   $ 12.573178     $ 9.050892     $ 11.575782     $ 4.725637     $ 4.086552     $ 6.004356     $ 5.567683       n/a     $ 7.144350     $ 4.376090  
Total Return *
     -44.66%       -41.07%       -40.65%       -49.80%***       -50.99%***       -34.77%***       -42.73%       n/a       -32.19%       -49.35%***  
Ratio of Expenses **
     3.86%       3.40%       3.91%       3.21%       3.21%       3.61%       3.61%       n/a       3.56%       3.61%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations December 12, 2011.
 
 
Page 77
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/Capital
Guardian
Global
Diversified
Research
Portfolio
    
JNL/
DFA U.S.
Core Equity
Portfolio
    
JNL/Eagle
SmallCap Equity
Portfolio
    
JNL/
Eastspring
Investments
Asia
ex-Japan
Portfolio
    
JNL/Eastspring
Investments
China-India
Portfolio
    
JNL/Franklin
Templeton Founding
Strategy
Portfolio
    
JNL/Franklin
Templeton
Global Growth
Portfolio
    
JNL/Franklin
Templeton
Global
Multisector
Bond
Portfolio(a)
    
JNL/Franklin
Templeton
Income
Portfolio
    
JNL/Franklin
Templeton
Inter-
national
Small Cap
Growth
Portfolio
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012
                                                        
                                                             
Unit Value
   $ 30.805189     $ 19.713784     $ 32.510616     $ 9.161710     $ 7.687385     $ 9.975693     $ 8.986353     $ 11.754500     $ 12.650659     $ 8.733615  
Total Return *
     15.85%       12.56%       12.70%       1.96%***       2.48%***       14.80%       20.72%       13.28%***       11.08%       26.34%***  
Ratio of Expenses **
     1.00%       1.00%       1.00%       0.85%       0.85%       1.00%       1.10%       0.85%       1.00%       0.85%  
                                                                                 
Period ended December 31, 2011
                                                                          
                                                                                 
Unit Value
   $ 26.589486     $ 17.513600     $ 28.847748     $ 7.494181     $ 6.241003     $ 8.689677     $ 7.444175     $ 10.054309     $ 11.388721     $ 6.851335  
Total Return *
     4.60%***       -1.83%       -3.28%       -21.98%       -28.61%       -2.34%       -7.11%       0.75%***       1.51%       -15.31%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       1.15%       1.00%       1.10%  
                                                                                 
Period ended December 31, 2010
                                                                          
                                                                                 
Unit Value
   $ 27.688199     $ 17.839236     $ 29.826055     $ 9.605093     $ 8.741630     $ 8.897977     $ 8.013670       n/a     $ 11.218832     $ 8.090292  
Total Return *
     10.55%       10.74%       34.30%       18.22%       15.76%       9.29%       5.90%       n/a       11.45%       19.23%  
Ratio of Expenses **
     1.10%       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       n/a       1.00%       1.10%  
                                                                                 
Period ended December 31, 2009
                                                                          
                                                                                 
Unit Value
   $ 25.045545     $ 16.108550     $ 22.208611     $ 8.125063     $ 7.551324     $ 8.141578     $ 7.567485       n/a     $ 10.066533     $ 6.785510  
Total Return *
     36.72%       32.50%       34.14%       34.34%***       0.87%***       28.84%       29.40%       n/a       31.60%       50.92%  
Ratio of Expenses **
     1.10%       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       n/a       1.00%       1.10%  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
   $ 18.319213     $ 12.157618     $ 16.556491     $ 4.833989     $ 4.180148     $ 6.319163     $ 5.847939       n/a     $ 7.649488     $ 4.496055  
Total Return *
     -43.11%       -39.64%       -38.90%       -47.99%***       -49.76%***       -36.77%       -41.27%       n/a       -30.44%       -25.74%***  
Ratio of Expenses **
     1.10%       1.00%       1.00%       1.10%       1.10%       1.00%       1.10%       n/a       1.00%       1.10%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations December 12, 2011.
 
 
Page 78
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/Capital
Guardian
Global
Diversified
Research
Portfolio
    
JNL/DFA U.S.
Core Equity
Portfolio
    
JNL/Eagle
Small Cap
Equity
Portfolio
    
JNL/
Eastspring
Investments
Asia
ex-Japan
Portfolio
    
JNL/Eastspring
Investments
China-India
Portfolio
    
JNL/Franklin
Templeton Founding
Strategy
Portfolio
    
JNL/Franklin
Templeton
Global
Growth
Portfolio
    
JNL/Franklin
Templeton
Global
Multisector
Bond
Portfolio(a)
    
JNL/Franklin
Templeton
Income
Portfolio
    
JNL/Franklin
Templeton
International
Small Cap
Growth
Portfolio
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012
                                                        
                                                             
Net Assets (in thousands)
   $ 329,409     $ 181,723     $ 712,883     $ 140,464     $ 347,087     $ 1,153,798     $ 230,044     $ 297,966     $ 1,127,679     $ 241,752  
Units Outstanding (in thousands)
     12,054       9,997       23,891       15,874       46,690       119,513       26,253       25,535       92,341       28,647  
Investment Income Ratio *
     1.22%       0.93%       0.00%       0.64%       0.75%       2.20%       1.65%       0.34%       4.85%       1.60%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 286,172     $ 136,793     $ 624,638     $ 100,655     $ 272,734     $ 1,002,736     $ 150,197     $ 3,209     $ 830,111     $ 159,531  
Units Outstanding (in thousands)
     12,111       8,442       23,617       13,732       44,632       118,697       20,586       319       75,202       23,703  
Investment Income Ratio *
     0.94%       0.56%       0.00%       0.41%       0.34%       1.46%       0.95%       0.00%       4.30%       1.52%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 289,989     $ 109,852     $ 414,824     $ 141,098     $ 362,908     $ 980,170     $ 120,991       n/a     $ 647,703     $ 147,477  
Units Outstanding (in thousands)
     11,595       6,677       15,142       14,944       42,196       112,773       15,358       n/a       59,311       18,484  
Investment Income Ratio *
     0.73%       0.29%       0.20%       0.13%       0.00%       2.99%       1.46%       n/a       4.19%       1.30%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 239,991     $ 76,609     $ 179,792     $ 96,476     $ 216,740     $ 795,638     $ 82,733       n/a     $ 406,535     $ 92,048  
Units Outstanding (in thousands)
     10,688       5,158       8,801       12,009       29,002       99,557       11,092       n/a       41,299       13,701  
Investment Income Ratio *
     1.91%       1.42%       0.00%       0.01%       0.00%       0.07%       2.38%       n/a       7.51%       2.32%  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Net Assets (in thousands)
   $ 120,056     $ 37,396     $ 107,791     $ 3,934     $ 24,871     $ 552,970     $ 34,780       n/a     $ 214,040     $ 15,040  
Units Outstanding (in thousands)
     7,531       3,315       7,090       819       5,964       88,674       6,013       n/a       28,474       3,365  
Investment Income Ratio *
     0.00%       2.61%       0.00%       1.34%       0.00%       1.40%       0.02%       n/a       0.09%       0.25%  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets.  In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a) Commencement of operations December 12, 2011.
 
 
Page 79
 
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/
Franklin
Templeton
Mutual
Shares
Portfolio
    
JNL/
Franklin
Templeton
Small
Cap Value Portfolio
    
JNL/
Goldman
Sachs
Core Plus
Bond
Portfolio
    
JNL/
Goldman
Sachs
Emerging
Markets
Debt
Portfolio(a)
    
JNL/
Goldman
Sachs
Mid Cap
Value
Portfolio
    
JNL/
Goldman
Sachs U.S.
Equity Flex
Portfolio
    
JNL/
Invesco
Global
Real Estate
Portfolio
    
JNL/
Invesco
International
Growth
Portfolio
    
JNL/
Invesco
Large Cap
Growth
Portfolio
    
JNL/
Invesco
Small Cap
Growth
Portfolio
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                        
                                                             
Unit Value
   $ 8.229251     $ 11.707585     $ 16.403977     $ 13.564714     $ 11.678392     $ 8.173614     $ 12.251585     $ 11.293065     $ 9.831170     $ 13.862312  
Total Return *
     10.14%       13.10%       3.62%       15.78%       13.48%       15.98%       23.63%       11.31%       8.34%       13.61%  
Ratio of Expenses **
     3.145%       3.91%       3.91%       3.61%       3.91%       3.06%       3.71%       3.91%       3.75%       3.51%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 7.471934     $ 10.351574     $ 15.830973     $ 11.716134     $ 10.291465     $ 7.047439     $ 9.910099     $ 10.145789     $ 9.074299     $ 12.202050  
Total Return *
     -3.73%       -6.45%       2.19%       -8.04%       -10.11%       -13.32%       -9.67%       -10.45%       -10.11%       -4.75%  
Ratio of Expenses **
     3.145%       3.91%       3.91%       3.61%       3.91%       3.06%       3.71%       3.91%       3.75%       3.51%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 7.761267     $ 11.065011     $ 15.491362     $ 12.740806     $ 11.449489     $ 8.130127     $ 10.970794     $ 11.329284     $ 10.094858     $ 12.811152  
Total Return *
     8.00%       21.97%       3.50%       11.95%       19.63%       5.42%       12.88%       8.00%       13.09%       21.86%  
Ratio of Expenses **
     3.145%       3.91%       3.91%       3.61%       3.91%       3.06%       3.71%       3.91%       3.75%       3.51%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 7.186112     $ 9.071610     $ 14.967299     $ 11.380544     $ 9.571077     $ 7.712029     $ 9.719054     $ 10.490005     $ 8.926762     $ 10.513159  
Total Return *
     22.82%       28.47%       9.78%       -2.17%***       27.56%       21.10%       27.71%       31.73%       19.72%       30.15%  
Ratio of Expenses **
     3.145%       3.91%       3.91%       3.61%       3.91%       3.06%       3.71%       3.91%       3.75%       3.51%  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Unit Value
   $ 5.851107     $ 7.061138     $ 13.633944     $ 9.615461     $ 7.502931     $ 6.368322     $ 7.610482     $ 7.963090     $ 7.456591     $ 8.077700  
Total Return *
     -39.82%       -35.69%       -8.81%       5.28%***       -38.54%       -34.86%***       -38.05%       -43.20%       -39.96%       -41.81%  
Ratio of Expenses **
     3.145%       3.91%       3.91%       2.845%       3.91%       3.06%       3.71%       3.91%       3.75%       3.51%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a) 
Commencement of operations October 6, 2008.
 
 
Page 80
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
   
JNL/
Franklin
Templeton
Mutual
Shares
Portfolio
  
JNL/
Franklin
Templeton
Small Cap
Value
Portfolio
  
JNL/
Goldman
Sachs
Core Plus
Bond
Portfolio
  
JNL/
Goldman
Sachs
Emerging
Markets
Debt
Portfolio(a)
  
JNL/
Goldman
Sachs
Mid Cap
Value
Portfolio
  
JNL/
Goldman
Sachs U.S.
Equity Flex
Portfolio
  
JNL/
Invesco
Global
Real
Estate
Portfolio
  
JNL/
Invesco
International
Growth
Portfolio
  
JNL/
Invesco
Large Cap
Growth
Portfolio
  
JNL/
Invesco
Small Cap
Growth
Portfolio
  
                                           
Lowest expense ratio
                                          
Period ended December 31, 2012
                                          
                                           
Unit Value
   $ 9.350544   $ 14.802516   $ 27.408901   $ 15.246667   $ 14.597526   $ 9.240592   $ 15.254441   $ 19.374720   $ 13.368320   $ 18.660443  
Total Return *
     12.53%     16.84%***     6.69%     13.70%***     16.84%     18.40%     10.94%***     15.08%***     11.37%     11.09%***  
Ratio of Expenses **
     1.00%     0.85%     1.00%     0.85%     1.00%     1.00%     0.85%     0.85%     1.00%     0.85%  
                                                               
Period ended December 31, 2011
                                                              
                                                               
Unit Value
   $ 8.309360   $ 12.566719   $ 25.690746   $ 12.747546   $ 12.493934   $ 7.804539   $ 11.871410   $ 16.465808   $ 12.003511   $ 15.751828  
Total Return *
     -1.65%***     -3.69%     5.20%     -5.62%     -7.47%     -11.52%     -7.19%     -7.81%     -7.61%     -2.34%  
Ratio of Expenses **
     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%  
                                                               
Period ended December 31, 2010
                                                              
                                                               
Unit Value
   $ 8.415078   $ 13.048587   $ 24.420522   $ 13.506371   $ 13.502182   $ 8.820425   $ 12.791583   $ 17.860560   $ 12.992248   $ 16.129274  
Total Return *
     10.24%     25.58%     6.56%     14.91%     23.16%     7.62%     15.98%     11.19%     16.24%     24.96%  
Ratio of Expenses **
     1.10%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%  
                                                               
Period ended December 31, 2009
                                                              
                                                               
Unit Value
   $ 7.633746   $ 10.390995   $ 22.917617   $ 11.753563   $ 10.963264   $ 8.196234   $ 11.029111   $ 16.063122   $ 11.177218   $ 12.907977  
Total Return *
     25.35%     32.27%     13.02%     6.16%***     31.33%     23.62%     31.21%     35.63%     23.05%     33.46%  
Ratio of Expenses **
     1.10%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%  
                                                               
Period ended December 31, 2008
                                                              
                                                               
Unit Value
   $ 6.089773   $ 7.855974   $ 20.277549   $ 9.655005   $ 8.347706   $ 6.630091   $ 8.405404   $ 11.843487   $ 9.083134   $ 9.671897  
Total Return *
     -5.75%***     -33.79%     -6.12%     -3.14%***     -36.73%     -2.64%***     -36.34%     -41.52%     -38.28%     -40.33%  
Ratio of Expenses **
     1.10%     1.00%     1.00%     1.10%     1.00%     1.00%     1.00%     1.00%     1.00%     1.00%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
 
(a)
Commencement of operations October 6, 2008.

 
Page 81
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)

   
JNL/Franklin
Templeton
Mutual
Shares
Portfolio
    
JNL/Franklin
Templeton
Small Cap
Value
Portfolio
    
JNL/Goldman
Sachs
Core Plus
Bond
Portfolio
    
JNL/Goldman
Sachs
Emerging
Markets
Debt
Portfolio(a)
    
JNL/Goldman
Sachs
Mid Cap
Value
Portfolio
    
JNL/Goldman
Sachs U.S.
Equity Flex
Portfolio
    
JNL/Invesco
Global
Real Estate
Portfolio
    
JNL/Invesco
International
Growth
Portfolio
    
JNL/Invesco
Large Cap
Growth
Portfolio
    
JNL/Invesco
Small Cap
Growth
Portfolio
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012
                                                            
                                                             
Net Assets (in thousands)
   $ 391,902     $ 326,695     $ 732,593     $ 317,364     $ 370,054     $ 122,758     $ 722,381     $ 368,673     $ 328,821     $ 220,180  
Units Outstanding (in thousands)
     43,187       23,244       29,456       21,400       26,395       13,715       49,885       21,339       26,085       12,723  
Investment Income Ratio *
     1.54 %     0.25%       2.43%       0.00%       1.12%       0.39%       0.78%       1.76%       0.00%       0.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 310,557     $ 261,576     $ 576,804     $ 325,784     $ 282,268     $ 92,895     $ 408,952     $ 283,951     $ 301,831     $ 167,008  
Units Outstanding (in thousands)
     38,323       21,600       24,660       26,008       23,437       12,224       35,711       18,827       26,626       11,220  
Investment Income Ratio *
     2.60%       0.28%       2.12%       4.64%       0.63%       0.12%       2.76%       0.70%       0.16%       0.00%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 242,092     $ 235,996     $ 471,544     $ 363,805     $ 235,722     $ 109,598     $ 355,581     $ 273,458     $ 266,462     $ 139,754  
Units Outstanding (in thousands)
     29,259       18,698       21,206       27,289       18,038       12,702       28,708       16,716       21,671       9,144  
Investment Income Ratio *
     0.02%       0.48%       2.52%       1.30%       0.60%       0.66%       4.61%       0.82%       0.28%       0.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 146,000     $ 126,299     $ 365,183     $ 126,741     $ 130,124     $ 86,765     $ 214,583     $ 186,951     $ 218,614     $ 86,035  
Units Outstanding (in thousands)
     19,405       12,508       17,500       10,866       12,215       10,774       20,033       12,731       20,598       7,002  
Investment Income Ratio *
     4.87%       0.95%       4.93%       0.19%       1.26%       0.93%       2.64%       2.29%       0.31%       0.00%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 60,998     $ 57,615     $ 276,385     $ 8,743     $ 64,799     $ 40,233     $ 112,539     $ 108,750     $ 127,035     $ 37,620  
Units Outstanding (in thousands)
     10,133       7,519       14,923       906       7,952       6,154       13,737       10,061       14,671       4,076  
Investment Income Ratio *
     0.00%       1.19%       3.40%       0.00%       1.02%       0.00%       2.18%       0.42%       0.14%       0.00%  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets. In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations October 6, 2008.

 
Page 82
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/Ivy
Asset
Strategy
Portfolio(b)
    
JNL/JPMorgan
International
Value
Portfolio
    
JNL/JPMorgan
MidCap
Growth
Portfolio
    
JNL/JPMorgan
U.S.
Government
& Quality
Bond
Portfolio
    
JNL/Lazard
Emerging
Markets
Portfolio
    
JNL/Lazard
Mid Cap
Equity
Portfolio
    
JNL/M&G
Global
Basics
Portfolio(a)
    
JNL/M&G
Global
Leaders
Portfolio(a)
    
JNL/MCM
10 x 10
Portfolio
    
JNL/MCM
25 Portfolio
  
                                                               
Highest expense ratio
                                                              
Period ended December 31, 2012
                                                              
                                                               
Unit Value
   $ 11.023491     $ 8.963371     $ 17.824941     $ 13.968818     $ 11.969985     $ 14.195139     $ 12.463550     $ 11.578144     $ 8.714196     $ 12.482322  
Total Return *
     13.09%       12.65%       12.11%       -0.18%       17.86%       3.83%       4.13%       11.29%       12.36%       13.07%  
Ratio of Expenses **
     3.61%       3.91%       3.61%       3.75%       3.61%       3.695%       3.545%       3.06%       3.145%       4.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 9.747802     $ 7.956627     $ 15.899613     $ 13.994311     $ 10.156056     $ 13.672144     $ 11.969358     $ 10.403556     $ 7.755443     $ 11.039085  
Total Return *
     -10.77%       -16.20%       -9.22%       5.80%       -20.66%       -9.08%       -14.95%       -14.33%       -5.11%       4.62%  
Ratio of Expenses **
     3.61%       3.91%       3.61%       3.75%       3.61%       3.695%       3.545%       3.06%       3.145%       4.00%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 10.923852     $ 9.494509     $ 17.514872     $ 13.226942     $ 12.800285     $ 15.037352     $ 14.073788     $ 12.143560     $ 8.173251     $ 10.552032  
Total Return *
     1.72%***       3.46%       21.14%       3.39%       17.59%       18.61%       18.80%       9.96%***       12.83%       18.03%  
Ratio of Expenses **
     3.61%       3.91%       3.61%       3.75%       3.61%       3.695%       3.545%       3.06%       3.145%       4.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 10.330943     $ 9.177295     $ 14.458073     $ 12.792920     $ 10.885966     $ 12.678476     $ 11.846888     $ 11.081543     $ 7.244035     $ 8.939833  
Total Return *
     0.07%***       25.18%       37.89%       -0.12%       65.65%       34.59%       0.00%***       9.79%***       20.73%       46.95%  
Ratio of Expenses **
     2.96%       3.91%       3.61%       3.75%       3.61%       3.695%       3.545%       2.895%       3.145%       4.00%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Unit Value
     n/a     $ 7.331489     $ 10.484843     $ 12.808585     $ 6.571545     $ 9.420260     $ 8.374701     $ 8.306746     $ 6.000234     $ 6.083724  
Total Return *
     n/a       -46.62%       -46.41%       2.61%       -51.82%       -41.18%       12.01%***       6.85%***       -38.22%       -37.77%  
Ratio of Expenses **
     n/a       3.91%       3.61%       3.75%       3.61%       3.695%       2.295%       2.56%       3.145%       4.00%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
*** Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations October 6, 2008.
(b)
Commencement of operations September 28, 2009.

 
Page 83
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)

Note 7 - Financial Highlights (continued)

   
JNL/Ivy
Asset
Strategy
Portfolio(b)
    
JNL/JPMorgan
International
Value Portfolio
    
JNL/JPMorgan
MidCap
Growth
Portfolio
    
JNL/JPMorgan
U.S.
Government
& Quality
Bond
Portfolio
    
JNL/Lazard
Emerging
Markets
Portfolio
    
JNL/Lazard
Mid Cap
Equity
Portfolio
    
JNL/M&G
Global
Basics
Portfolio(a)
    
JNL/M&G
Global
Leaders
Portfolio(a)
    
JNL/MCM
10 x 10
Portfolio
    
JNL/MCM
25 Portfolio
  
                                                               
Lowest expense ratio
                                                              
Period ended December 31, 2012
                                                              
                                                               
Unit Value
   $ 12.060489     $ 13.804428     $ 29.002075     $ 22.689155     $ 14.388358     $ 21.174982     $ 13.882337     $ 12.634031     $ 9.785758     $ 18.710849  
Total Return *
     11.75%***       15.99%       9.41%***       2.61%       18.02%***       6.67%       6.82%       13.61%       14.69%       16.53%  
Ratio of Expenses **
     0.85%       1.00%       0.85%       1.00%       0.85%       1.00%       1.00%       1.00%       1.10%       1.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 10.338760     $ 11.901546     $ 24.544669     $ 22.112284     $ 11.774602     $ 19.851042     $ 12.995956     $ 11.120220     $ 8.532328     $ 16.057054  
Total Return *
     -8.41%       -13.73%       -6.83%       8.74%       -18.57%       -6.60%       -12.77%       -12.55%       -3.16%       7.79%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       1.00%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 11.288377     $ 13.795686     $ 26.343380     $ 20.334353     $ 14.458958     $ 21.254205     $ 14.897910     $ 12.715963     $ 8.810460     $ 14.896187  
Total Return *
     8.72%       6.51%       24.35%       6.28%       20.70%       21.85%       21.86%       12.09%       15.16%       21.63%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       1.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 10.383224     $ 12.952293     $ 21.185481     $ 19.133594     $ 11.979738     $ 17.443577     $ 12.225430     $ 11.344119     $ 7.650716     $ 12.247240  
Total Return *
     -0.96%***       28.87%       41.54%       2.66%       70.03%       38.26%       45.54%       36.06%       23.22%       51.42%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       1.00%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Unit Value
     n/a     $ 10.050436     $ 14.968151     $ 18.637360     $ 7.045604     $ 12.616145     $ 8.400224     $ 8.337377     $ 6.208784     $ 8.088140  
Total Return *
     n/a       -45.05%       -45.00%       5.47%       -50.55%       -39.57%       -5.59%***       -4.47%***       -35.78%***       -35.87%  
Ratio of Expenses **
     n/a       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       1.00%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations October 6, 2008.
(b)
Commencement of operations September 28, 2009.

 
Page 84
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)

   
JNL/Ivy
Asset
Strategy
Portfolio(b)
    
JNL/JPMorgan
International
Value
Portfolio
    
JNL/
JPMorgan
MidCap
Growth
Portfolio
    
JNL/
JPMorgan
U.S.
Government
& Quality
Bond
Portfolio
    
JNL/Lazard
Emerging
Markets
Portfolio
    
JNL/Lazard
Mid Cap
Equity
Portfolio
    
JNL/M&G
Global
Basics
Portfolio(a)
    
JNL/M&G
Global
Leaders
Portfolio(a)
    
JNL/MCM
10 x 10
Portfolio
    
JNL/MCM
25 Portfolio
  
                                                               
Portfolio data
                                                              
Period ended December 31, 2012
                                                              
                                                               
Net Assets (in thousands)
   $ 1,950,723     $ 312,525     $ 277,546     $ 825,483     $ 714,704     $ 202,356     $ 65,953     $ 38,757     $ 278,794     $ 601,581  
Units Outstanding (in thousands)
     165,395       24,334       11,186       40,223       51,917       10,391       4,867       3,136       29,123       34,602  
Investment Income Ratio *
     0.11%       4.69%       0.00%       2.32%       1.92%       0.26%       1.11%       1.10%       2.39%       2.21%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 1,322,819     $ 263,258     $ 199,952     $ 715,934     $ 738,739     $ 206,248     $ 54,019     $ 28,847     $ 244,930     $ 501,984  
Units Outstanding (in thousands)
     129,612       23,696       9,357       35,866       64,678       11,308       4,233       2,639       29,259       33,587  
Investment Income Ratio *
     0.15%       2.74%       0.00%       2.84%       1.00%       0.67%       0.20%       0.74%       1.49%       2.59%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 843,628     $ 302,225     $ 171,540     $ 491,104     $ 973,071     $ 196,396     $ 42,221     $ 22,109     $ 228,626     $ 487,532  
Units Outstanding (in thousands)
     75,384       23,388       7,588       26,522       69,140       10,055       2,870       1,761       26,356       35,167  
Investment Income Ratio *
     0.01%       2.81%       0.00%       2.71%       0.59%       0.52%       0.79%       0.50%       2.09%       2.46%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 157,832     $ 270,170     $ 115,417     $ 389,728     $ 531,698     $ 150,303     $ 23,031     $ 11,179     $ 172,516     $ 383,253  
Units Outstanding (in thousands)
     15,362       22,142       6,505       22,457       45,414       9,389       1,899       993       22,814       33,485  
Investment Income Ratio *
     0.00%       4.71%       0.00%       2.38%       2.38%       0.83%       0.74%       1.33%       4.71%       4.57%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a     $ 187,536     $ 64,780     $ 448,360     $ 148,734     $ 110,321     $ 552     $ 366     $ 88,276     $ 326,726  
Units Outstanding (in thousands)
     n/a       19,656       5,353       26,520       21,505       9,536       66       44       14,348       42,986  
Investment Income Ratio *
     n/a       1.94%       0.00%       2.87%       0.66%       1.22%       0.00%       0.17%       1.18%       3.13%  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets. In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations October 6, 2008.
(b)
Commencement of operations September 28, 2009.

 
Page 85
 
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/MCM
Bond Index
Portfolio
    
JNL/MCM
Communications
Sector
Portfolio
    
JNL/MCM
Consumer
Brands
Sector
Portfolio
    
JNL/MCM
Dow 10
Portfolio
    
JNL/MCM
Dow Dividend
Portfolio
    
JNL/
MCM Dow
Jones U.S. Contrarian
Opportunities
Index
Portfolio(c)
    
JNL/MCM
Emerging
Markets
Index
Portfolio(b)
    
JNL/MCM
European 30
Portfolio(a)
    
JNL/MCM
Financial
Sector
Portfolio
    
JNL/MCM
Global 15
Portfolio
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 10.925875     $ 4.634014     $ 10.908085     $ 7.659550     $ 6.753516     $ 10.050283     $ 10.197331     $ 10.990367     $ 6.125976     $ 11.133770  
Total Return *
     -0.37%       15.94%       19.08%       6.89%       7.52%       -1.04%***       4.72%***       5.37%       21.64%       18.08%  
Ratio of Expenses **
     3.91%       3.71%       3.61%       4.00%       3.61%       2.495%       3.41%       3.05%       3.61%       4.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 10.966479     $ 3.996745     $ 9.160024     $ 7.166008     $ 6.280886       n/a     $ 8.995976     $ 10.430452     $ 5.036198     $ 9.429313  
Total Return *
     3.05%       -6.70%       2.77%       13.37%       2.03%       n/a       -1.25%***       -10.13%       -15.97%       -11.85%  
Ratio of Expenses **
     3.91%       3.71%       3.61%       4.00%       3.61%       n/a       2.76%       3.05%       3.61%       4.00%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 10.641541     $ 4.283972     $ 8.913488     $ 6.321014     $ 6.155755       n/a       n/a     $ 11.605989     $ 5.993357     $ 10.697139  
Total Return *
     1.81%       18.07%       23.58%***       19.77%       8.07%       n/a       n/a       -3.53%***       9.46%       10.19%  
Ratio of Expenses **
     3.91%       3.71%       3.61%       4.00%       3.61%       n/a       n/a       3.05%       3.61%       4.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 10.452001     $ 3.628383     $ 7.568376     $ 5.277655     $ 5.695866       n/a       n/a     $ 11.735781     $ 5.475175     $ 9.707498  
Total Return *
     1.69%       21.02%       28.48%       11.33%       15.99%       n/a       n/a       6.88%***       14.41%       25.92%  
Ratio of Expenses **
     3.91%       3.71%       3.56%       4.00%       3.61%       n/a       n/a       2.91%       3.61%       4.00%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Unit Value
   $ 10.278779     $ 2.998232     $ 5.890476     $ 4.740586     $ 4.910643       n/a       n/a     $ 8.579682     $ 4.785452     $ 7.709450  
Total Return *
     -0.28%       -41.84%       -33.70%       -48.14%       -42.83%***       n/a       n/a       -9.36%***       -52.39%       -50.53%  
Ratio of Expenses **
     3.91%       3.71%       3.56%       4.00%       3.61%       n/a       n/a       2.295%       3.61%       4.00%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations October 6, 2008.
(b)
Commencement of operations August 29, 2011.
(c)
Commencement of operations April 30, 2012.

 
Page 86
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/MCM
Bond Index
Portfolio
    
JNL/MCM
Communications
Sector Portfolio
    
JNL/MCM
Consumer
Brands
Sector
Portfolio
    
JNL/MCM
Dow 10
Portfolio
    
JNL/MCM
Dow Dividend
Portfolio
    
JNL/MCM Dow
Jones U.S. Contrarian
Opportunities
Index
Portfolio(c)
    
JNL/MCM
Emerging
Markets
Index
Portfolio(b)
    
JNL/MCM
European 30
Portfolio(a)
    
JNL/MCM
Financial
Sector
Portfolio
    
JNL/MCM
Global 15
Portfolio
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 15.281543     $ 6.681961     $ 15.836182     $ 11.481733     $ 8.098080     $ 10.145041     $ 10.531939     $ 11.986924     $ 8.714376     $ 16.689518  
Total Return *
     -0.46%***       19.14%       1.63%***       10.15%       10.38%       0.80%***       7.18%***       0.27%***       24.86%       21.68%  
Ratio of Expenses **
     0.85%       1.00%       0.85%       1.00%       1.00%       1.10%       1.00%       1.00%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 14.655253     $ 5.608553     $ 12.695583     $ 10.423578     $ 7.336783       n/a     $ 10.354126     $ 11.108943     $ 6.979045     $ 13.715652  
Total Return *
     6.09%       -4.15%       5.48%       16.81%       4.72%       n/a       16.86%***       -8.37%       -13.75%       -9.17%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       n/a       1.15%       1.10%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 13.814234     $ 5.851318     $ 12.036436     $ 8.923432     $ 7.005860       n/a       n/a     $ 12.123107     $ 8.092060     $ 15.101143  
Total Return *
     4.82%       21.31%       21.54%       23.42%       10.93%       n/a       n/a       1.02%       12.36%       13.55%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       n/a       n/a       1.10%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 13.179022     $ 4.823358     $ 9.903635     $ 7.230299     $ 6.315424       n/a       n/a     $ 12.001143     $ 7.202118     $ 13.299024  
Total Return *
     4.70%       24.34%       31.82%       14.72%       19.06%       n/a       n/a       7.56%***       17.44%       29.75%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       n/a       n/a       1.10%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Unit Value
   $ 12.587951     $ 3.879092     $ 7.513185     $ 6.302564     $ 5.304558       n/a       n/a     $ 8.602749     $ 6.132779     $ 10.249580  
Total Return *
     2.66%       -40.24%       -31.98%       -46.57%       -49.87%       n/a       n/a       -7.01%***       -51.14%       -49.03%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       n/a       n/a       1.15%       1.00%       1.00%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations October 6, 2008.
(b)
Commencement of operations August 29, 2011.
(c)
Commencement of operations April 30, 2012.

 
Page 87
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)

   
JNL/MCM
Bond Index
Portfolio
    
JNL/MCM
Communications
Sector Portfolio
    
JNL/MCM
Consumer
Brands
Sector
Portfolio
    
JNL/MCM
Dow 10
Portfolio
    
JNL/MCM
Dow Dividend
Portfolio
    
JNL/MCM Dow
Jones U.S. Contrarian
Opportunities
Index
Portfolio(c)
    
JNL/MCM
Emerging
Markets
Index
Portfolio(b)
    
JNL/MCM
European 30
Portfolio(a)
    
JNL/MCM
Financial
Sector
Portfolio
    
JNL/MCM
Global 15
Portfolio
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012
                                                            
                                                             
Net Assets (in thousands)
   $ 594,553     $ 92,760     $ 215,723     $ 462,836     $ 357,333     $ 6,762     $ 208,650     $ 28,206     $ 216,488     $ 419,858  
Units Outstanding (in thousands)
     42,018       15,049       15,046       43,454       45,879       669       19,953       2,405       26,845       27,156  
Investment Income Ratio *
     2.11%       2.54%       0.49%       0.00%       3.01%       0.00%       0.06%       3.88%       1.00%       0.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 597,160     $ 53,185     $ 107,189     $ 491,868     $ 296,678       n/a     $ 3,375     $ 19,793     $ 151,291     $ 400,433  
Units Outstanding (in thousands)
     43,197       10,225       9,082       50,814       41,857       n/a       374       1,806       23,421       31,453  
Investment Income Ratio *
     2.94%       2.69%       0.56%       0.00%       3.10%       n/a       0.00%       1.93%       0.79%       0.00%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 533,405     $ 59,388     $ 74,764     $ 376,875     $ 253,764       n/a       n/a     $ 16,887     $ 172,834     $ 522,951  
Units Outstanding (in thousands)
     40,776       10,912       6,641       45,320       37,321       n/a       n/a       1,406       22,949       37,238  
Investment Income Ratio *
     2.62%       2.66%       0.53%       0.00%       2.92%       n/a       n/a       0.07%       1.25%       0.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 466,312     $ 39,177     $ 33,163     $ 338,274     $ 231,277       n/a       n/a     $ 12,296     $ 139,933     $ 571,293  
Units Outstanding (in thousands)
     37,262       8,725       3,576       50,000       37,582       n/a       n/a       1,030       20,881       45,965  
Investment Income Ratio *
     3.09%       4.96%       0.68%       0.00%       7.43%       n/a       n/a       5.88%       1.78%       0.00%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 314,498     $ 27,618     $ 22,306     $ 335,675     $ 187,965       n/a       n/a     $ 393     $ 72,120     $ 523,597  
Units Outstanding (in thousands)
     26,242       7,623       3,172       56,632       36,151       n/a       n/a       46       12,618       54,392  
Investment Income Ratio *
     4.39%       4.39%       0.34%       0.00%       0.45%       n/a       n/a       0.76%       1.76%       0.00%  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets. In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations October 6, 2008.
(b)
Commencement of operations August 29, 2011.
(c)
Commencement of operations April 30, 2012.

 
Page 88
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)

   
JNL/MCM
Global Alpha
Portfolio(b)
    
JNL/MCM
Healthcare
Sector
Portfolio
    
JNL/MCM
Index 5
Portfolio
    
JNL/MCM
International
Index
Portfolio
    
JNL/MCM
JNL 5
Portfolio
    
JNL/MCM
JNL Optimized
5 Portfolio
    
JNL/MCM
Nasdaq 25
Portfolio
    
JNL/MCM
NYSE International
25 Portfolio
    
JNL/MCM
Oil & Gas
Sector
Portfolio
    
JNL/MCM
Pacific
Rim 30
Portfolio(a)
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 9.635187     $ 11.182591     $ 9.239827     $ 11.856901     $ 10.396853     $ 8.366950     $ 11.180078     $ 6.088157     $ 23.788550     $ 12.992143  
Total Return *
     -4.65%       14.34%       9.90%       13.50%       13.75%       10.15%       15.40%       7.72%       0.34%       8.64%  
Ratio of Expenses **
     2.845%       3.61%       3.61%       3.895%       3.695%       3.695%       3.61%       3.61%       3.91%       3.06%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 10.104784     $ 9.780146     $ 8.407176     $ 10.446888     $ 9.140074     $ 7.595955     $ 9.687756     $ 5.651868     $ 23.708642     $ 11.959022  
Total Return *
     0.00%       6.96%       -5.55%       -15.61%       -5.61%       -13.10%       -1.62%       -26.55%       -0.68%       -4.82%  
Ratio of Expenses **
     2.845%       3.61%       3.61%       3.895%       3.695%       3.695%       3.61%       3.61%       3.91%       3.06%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 10.104302     $ 9.143940     $ 8.900767     $ 12.378630     $ 9.683474     $ 8.741516     $ 9.847499     $ 7.694809     $ 23.870558     $ 12.565053  
Total Return *
     2.13%***       0.19%***       11.68%       2.73%       12.86%       9.55%       13.04%       -1.36%       14.54%       9.49%  
Ratio of Expenses **
     2.845%       3.61%       3.61%       3.895%       3.695%       3.695%       3.61%       3.61%       3.91%       3.06%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 9.811293     $ 9.126428     $ 7.970029     $ 12.049528     $ 8.580057     $ 7.979799     $ 8.711518     $ 7.801081     $ 20.840162     $ 11.475909  
Total Return *
     -2.51%***       16.12%       2.11%***       24.34%       19.63%       32.73%       29.35%       0.08%***       15.48%       16.00%***  
Ratio of Expenses **
     2.71%       3.56%       3.61%       3.895%       3.695%       3.695%       3.61%       3.61%       3.91%       3.06%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Unit Value
     n/a     $ 7.859728     $ 6.641190     $ 9.690621     $ 7.171980     $ 6.012211     $ 6.734775     $ 5.970626     $ 18.046281     $ 9.546820  
Total Return *
     n/a       -25.89%       -29.78%***       -45.10%       -44.62%       -48.04%       -43.59%       -47.72%       -40.25%       12.07%***  
Ratio of Expenses **
     n/a       3.56%       3.26%       3.895%       3.695%       3.695%       3.61%       3.36%       3.91%       2.36%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations October 6, 2008.
(b)
Commencement of operations September 28, 2009.

 
Page 89
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/MCM
Global Alpha
Portfolio(b)
    
JNL/MCM
Healthcare
Sector
Portfolio
    
JNL/MCM
Index 5
Portfolio
    
JNL/MCM
International
Index
Portfolio
    
JNL/MCM
JNL 5
Portfolio
    
JNL/MCM
JNL
Optimized
5 Portfolio
    
JNL/MCM
Nasdaq 25
Portfolio
    
JNL/MCM
NYSE International
25 Portfolio
    
JNL/MCM
Oil & Gas
Sector
Portfolio
    
JNL/MCM
Pacific
Rim 30
Portfolio(a)
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 10.282233     $ 16.234801     $ 10.654331     $ 16.284647     $ 12.982674     $ 10.014324     $ 14.035644     $ 7.060098     $ 35.958048     $ 14.176805  
Total Return *
     -0.24%***       -3.43%***       12.71%       16.84%       16.87%       13.17%       -1.15%***       10.58%       -2.23%***       10.91%  
Ratio of Expenses **
     0.85%       0.85%       1.10%       1.00%       1.00%       1.00%       0.85%       1.00%       0.85%       1.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 10.510301     $ 13.555164     $ 9.453252     $ 13.937538     $ 11.108993     $ 8.849116     $ 11.702614     $ 6.384835     $ 34.109903     $ 12.782667  
Total Return *
     1.76%       9.78%       -3.15%       -13.13%       -3.04%       -10.74%       0.97%       -24.61%       2.25%       -2.85%  
Ratio of Expenses **
     1.10%       1.00%       1.10%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 10.328476     $ 12.347713     $ 9.760839     $ 16.044721     $ 11.457330     $ 9.913614     $ 11.590048     $ 8.469371     $ 33.360487     $ 13.157268  
Total Return *
     4.84%       2.84%       14.52%       5.75%       15.94%       12.54%       16.03%       1.25%       17.92%       11.77%  
Ratio of Expenses **
     1.10%       1.00%       1.10%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 9.852047     $ 12.006527     $ 8.523506     $ 15.172458     $ 9.881825     $ 8.809122     $ 9.988556     $ 8.365151     $ 28.289917     $ 11.771783  
Total Return *
     -2.14%***       19.77%       23.79%       27.99%       22.90%       36.35%       32.77%       34.69%       18.89%       29.12%***  
Ratio of Expenses **
     1.10%       1.00%       1.10%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Unit Value
     n/a     $ 10.024957     $ 6.885272     $ 11.853967     $ 8.040449     $ 6.460537     $ 7.523099     $ 6.210757     $ 23.795171     $ 9.573796  
Total Return *
     n/a       -23.97%       -28.18%***       -43.49%       -43.11%       -46.62%       -26.43%***       -40.36%***       -38.48%       0.87%***  
Ratio of Expenses **
     n/a       1.00%       1.10%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.15%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations October 6, 2008.
(b)
Commencement of operations September 28, 2009.

 
Page 90
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)

Note 7 - Financial Highlights (continued)
 
   
JNL/MCM
Global
Alpha
Portfolio(b)
    
JNL/MCM
Healthcare
Sector
Portfolio
    
JNL/MCM
Index 5
Portfolio
    
JNL/MCM
International
Index
Portfolio
    
JNL/MCM
JNL 5
Portfolio
    
JNL/MCM
JNL
Optimized
5 Portfolio
    
JNL/MCM
Nasdaq 25
Portfolio
    
JNL/MCM
NYSE International
25 Portfolio
    
JNL/MCM
Oil & Gas
Sector
Portfolio
    
JNL/MCM
Pacific
Rim 30
Portfolio(a)
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012
                                                        
                                                             
Net Assets (in thousands)
   $ 46,259     $ 405,054     $ 492,250     $ 519,993     $ 2,718,584     $ 340,858     $ 239,760     $ 71,565     $ 841,333     $ 53,928  
Units Outstanding (in thousands)
     4,587       27,468       47,205       33,781       219,540       35,365       18,134       10,481       25,822       3,884  
Investment Income Ratio *
     0.00%       0.90%       1.58%       2.80%       2.90%       2.84%       0.25%       3.90%       1.10%       1.89%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 50,622     $ 252,885     $ 380,323     $ 407,505     $ 2,666,784     $ 325,680     $ 147,276     $ 66,407     $ 796,202     $ 41,344  
Units Outstanding (in thousands)
     4,865       20,056       40,956       30,833       250,692       38,068       13,156       10,686       25,205       3,288  
Investment Income Ratio *
     0.78%       0.93%       1.04%       2.60%       3.14%       1.82%       0.58%       1.97%       0.76%       1.51%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 38,606     $ 159,186     $ 302,372     $ 473,953     $ 3,150,482     $ 408,700     $ 113,840     $ 95,366     $ 593,299     $ 35,549  
Units Outstanding (in thousands)
     3,759       13,810       31,427       31,092       285,784       42,419       10,220       11,519       19,159       2,735  
Investment Income Ratio *
     0.00%       1.06%       1.14%       1.94%       2.09%       2.00%       0.21%       2.20%       1.08%       0.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 6,516     $ 151,086     $ 181,699     $ 448,711     $ 3,112,603     $ 394,466     $ 84,029     $ 79,880     $ 434,345     $ 15,722  
Units Outstanding (in thousands)
     662       13,468       21,566       31,012       325,622       45,827       8,721       9,719       16,524       1,345  
Investment Income Ratio *
     0.00%       1.37%       1.43%       2.71%       3.69%       2.75%       0.00%       4.80%       0.98%       2.92%  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Net Assets (in thousands)
     n/a     $ 118,315     $ 56,123     $ 296,336     $ 2,750,040     $ 288,762     $ 52,148     $ 50,700     $ 303,559     $ 489  
Units Outstanding (in thousands)
     n/a       12,595       8,223       26,077       351,715       45,495       7,151       8,265       13,755       51  
Investment Income Ratio *
     n/a       0.82%       1.35%       2.07%       2.19%       0.01%       0.02%       0.01%       0.56%       0.00%  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets.  In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations October 6, 2008.
(b)
 Commencement of operations September 28, 2009.
 
 
Page 91
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)

   
JNL/MCM
S&P 10
Portfolio
    
JNL/MCM
S&P 24
Portfolio
    
JNL/MCM
S&P 400
MidCap
Index
Portfolio
    
JNL/MCM
S&P 500
Index
Portfolio
    
JNL/MCM
S&P SMid
60 Portfolio
    
JNL/MCM
Select
Small-Cap
Portfolio
    
JNL/MCM
Small Cap
Index Portfolio
    
JNL/MCM
Technology
Sector
Portfolio
    
JNL/MCM
Value
Line 30
Portfolio
    
JNL/MCM
VIP Portfolio
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 6.452944     $ 9.719095     $ 14.362100     $ 9.479910     $ 10.408048     $ 10.570237     $ 12.475036     $ 5.553673     $ 8.584787     $ 10.029364  
Total Return *
     14.97%       7.94%       12.75%       10.95%       9.80%       11.35%       11.45%       7.17%       5.19%       8.26%  
Ratio of Expenses **
     4.00%       3.26%       3.895%       3.895%       3.61%       4.00%       3.895%       3.71%       3.695%       3.51%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 5.612705     $ 9.004054     $ 12.737916     $ 8.544069     $ 9.479046     $ 9.493188     $ 11.193412     $ 5.182166     $ 8.160986     $ 9.264238  
Total Return *
     -18.75%       1.55%       -5.87%       -2.40%       -10.98%       -2.61%       -7.98%       -3.95%       -25.77%       -6.98%  
Ratio of Expenses **
     4.00%       3.26%       3.895%       3.895%       3.61%       4.00%       3.895%       3.71%       3.695%       3.51%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 6.908329     $ 8.866352     $ 13.532357     $ 8.753917     $ 10.648049     $ 9.747222     $ 12.164682     $ 5.395146     $ 10.994154     $ 9.958882  
Total Return *
     7.04%       12.82%       21.03%       10.07%       16.48%       10.71%       21.50%       8.02%       18.01%       11.34%  
Ratio of Expenses **
     4.00%       3.26%       3.895%       3.895%       3.61%       4.00%       3.895%       3.71%       3.695%       3.51%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 6.454163     $ 7.858512     $ 11.181316     $ 7.953366     $ 9.141570     $ 8.803901     $ 10.012294     $ 4.994363     $ 9.316264     $ 8.944430  
Total Return *
     15.06%       15.03%       32.76%       21.16%       13.44%***       0.78%       22.51%       57.85%       10.52%       19.68%  
Ratio of Expenses **
     4.00%       3.26%       3.895%       3.895%       3.61%       4.00%       3.895%       3.71%       3.695%       3.51%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Unit Value
   $ 5.609372     $ 6.831992     $ 8.422212     $ 6.564522     $ 5.911605     $ 8.735721     $ 8.172661     $ 3.163917     $ 8.429241     $ 7.473857  
Total Return *
     -51.61%       -5.28%***       -39.97%       -40.02%       -32.38%       -42.41%       -37.41%       -45.48%       -49.35%       -44.76%  
Ratio of Expenses **
     4.00%       3.26%       3.895%       3.895%       3.145%       4.00%       3.895%       3.71%       3.695%       3.51%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
 
 
Page 92
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)

Note 7 - Financial Highlights (continued)
   
JNL/MCM
S&P 10
Portfolio
    
JNL/MCM
S&P 24
Portfolio
    
JNL/MCM
S&P 400
MidCap
Index
Portfolio
    
JNL/MCM
S&P 500
Index
Portfolio
    
JNL/MCM
S&P SMid
60 Portfolio
    
JNL/MCM
Select Small-Cap
Portfolio
    
JNL/MCM
Small Cap
Index
Portfolio
    
JNL/MCM
Technology
Sector
Portfolio
    
JNL/MCM
Value Line 30
Portfolio
    
JNL/MCM
VIP Portfolio
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 9.672941     $ 11.300460     $ 20.050957     $ 13.234863     $ 12.069629     $ 15.844829     $ 17.416440     $ 8.171569     $ 10.719987     $ 12.334237  
Total Return *
     18.48%       10.42%       2.44%***       1.28%***       12.71%       14.75%       3.62%***       -6.20%***       8.07%       11.02%  
Ratio of Expenses **
     1.00%       1.00%       0.85%       0.85%       1.00%       1.00%       0.85%       0.85%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 8.164092     $ 10.234481     $ 16.994019     $ 11.398882     $ 10.708353     $ 13.808602     $ 14.933609     $ 7.272040     $ 9.919046     $ 11.109677  
Total Return *
     -16.29%       3.87%       -3.11%       0.46%       -8.63%       0.35%       -5.29%       -1.32%       -23.75%       -4.62%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 9.752472     $ 9.853359     $ 17.540101     $ 11.346466     $ 11.719891     $ 13.760192     $ 15.767515     $ 7.369022     $ 13.008158     $ 11.647737  
Total Return *
     10.30%       15.40%       24.58%       13.30%       19.56%       14.09%       25.07%       10.99%       21.23%       14.17%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 8.842030     $ 8.538156     $ 14.079208     $ 10.014643     $ 9.802589     $ 12.061163     $ 12.607306     $ 6.639203     $ 10.729784     $ 10.202293  
Total Return *
     18.56%       17.65%       36.66%       24.72%       59.98%       3.85%       26.11%       62.19%       13.54%       22.72%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Unit Value
   $ 7.457573     $ 7.257030     $ 10.302385     $ 8.029980     $ 6.127313     $ 11.614036     $ 9.997206     $ 4.093468     $ 9.450010     $ 8.313699  
Total Return *
     -50.13%       -22.00%***       -38.21%       -38.26%       -25.70%***       -40.65%       -35.58%       -43.98%       -47.97%       -39.16%***  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**
Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***
Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
 
 
Page 93
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)

Note 7 - Financial Highlights (continued)
 
   
JNL/MCM
S&P 10
Portfolio
    
JNL/MCM
S&P 24
Portfolio
    
JNL/MCM
S&P 400
MidCap
Index
Portfolio
    
JNL/MCM
S&P 500
Index
Portfolio
    
JNL/MCM
S&P SMid
60 Portfolio
    
JNL/MCM
Select
Small-Cap
Portfolio
    
JNL/MCM
Small Cap
Index
Portfolio
    
JNL/MCM
Technology
Sector
Portfolio
    
JNL/MCM
Value
Line 30
Portfolio
    
JNL/MCM
VIP
Portfolio
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012                                                            
                                                             
Net Assets (in thousands)   $ 264,824     $ 63,317     $ 607,048     $ 1,285,269     $ 181,031     $ 250,923     $ 559,727     $ 393,847     $ 357,999     $ 230,850  
Units Outstanding (in thousands)
     29,602       5,802       32,654       103,714       15,483       17,075       34,612       53,038       35,092       19,597  
Investment Income Ratio *
     0.00%       0.48%       1.08%       1.74%       0.84%       0.14%       1.82%       0.28%       0.06%       1.98%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 205,874     $ 53,979     $ 463,970     $ 892,032     $ 158,327     $ 239,195     $ 411,164     $ 313,873     $ 366,236     $ 244,474  
Units Outstanding (in thousands)
     27,137       5,444       28,874       81,632       15,191       18,646       29,011       46,394       38,660       22,972  
Investment Income Ratio *
     0.00%       0.50%       0.63       1.83%       0.71%       0.99%       0.77%       0.20%       0.00%       1.31%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 289,551     $ 45,375     $ 465,805     $ 811,001     $ 174,748     $ 278,923     $ 444,511     $ 272,752     $ 547,478     $ 285,252  
Units Outstanding (in thousands)
     31,893       4,730       27,996       74,196       15,266       21,759       29,615       39,671       43,841       25,456  
Investment Income Ratio *
     0.00%       0.31%       0.70%       1.42%       0.09%       0.49%       0.65%       0.17%       0.60%       2.32%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 320,366     $ 32,401     $ 359,664     $ 662,896     $ 123,129     $ 288,802     $ 363,256     $ 225,292     $ 524,476     $ 282,986  
Units Outstanding (in thousands)
     38,784       3,884       26,849       68,254       12,792       25,618       30,126       36,401       50,623       28,696  
Investment Income Ratio *
     0.00%       0.24%       1.26%       1.69%       1.07%       0.93%       0.93%       0.12%       0.13%       1.73%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 319,741     $ 25,914     $ 235,462     $ 352,980     $ 40,940     $ 298,383     $ 193,801     $ 49,761     $ 517,873     $ 228,217  
Units Outstanding (in thousands)
     45,660       3,643       23,887       45,784       6,769       27,339       20,221       13,023       56,424       28,250  
Investment Income Ratio *
     0.00%       0.00%       1.06%       1.65%       0.01%       0.28%       1.28%       0.02%       0.30%       1.50%  
 
 *
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets.  In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
 
 
Page 94
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)

Note 7 - Financial Highlights (continued)
 
   
JNL/Morgan
Stanley Mid
Cap Growth
Portfolio(b)
    
JNL/
Neuberger
Berman
Strategic
Income
Portfolio(b)
    
JNL/
Oppenheimer
Global Growth
Portfolio
    
JNL/PIMCO
Real Return
Portfolio
    
JNL/PIMCO
Total Return
Bond
Portfolio
    
JNL/PPM
America
Floating
Rate
Income
Portfolio
    
JNL/PPM
America
High Yield
Bond
Portfolio
    
JNL/PPM
America
Mid Cap
Value
Portfolio(a)
    
JNL/PPM
America
Small Cap
Value
Portfolio(a)
    
JNL/PPM
America
Value
Equity
Portfolio
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 9.405834     $ 10.341022     $ 11.657821     $ 13.172528     $ 13.930277     $ 10.204321     $ 13.399916     $ 9.884915     $ 10.018823     $ 13.192250  
Total Return *
     1.41%***       3.61%***       16.25%       4.58%       3.93%       4.52%       12.60%       12.29%       15.43%       11.55%  
Ratio of Expenses **
     2.845%       2.845%       3.61%       3.61%       3.91%       3.11%       3.61%       3.61%       3.61%       3.61%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
     n/a       n/a     $ 10.027837     $ 12.596112     $ 13.403110     $ 9.763142     $ 11.900255     $ 8.802847     $ 8.679633     $ 11.826380  
Total Return *
     n/a       n/a       -11.47%       7.76%       0.82%       3.18%***       0.97%       -10.69%       -11.28%       -8.61%  
Ratio of Expenses **
     n/a       n/a       3.61%       3.61%       3.91%       3.11%       3.61%       3.61%       3.61%       3.61%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
     n/a       n/a     $ 11.326454     $ 11.688683     $ 13.294261       n/a     $ 11.785726     $ 9.855985     $ 9.782878     $ 12.941093  
Total Return *
     n/a       n/a       11.29%       0.26%***       3.45%       n/a       11.53%       24.98%       23.18%       9.65%***  
Ratio of Expenses **
     n/a       n/a       3.61%       3.61%       3.91%       n/a       3.61%       3.61%       3.61%       3.61%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
     n/a       n/a     $ 10.177547     $ 11.271641     $ 12.851486       n/a     $ 10.567026     $ 7.885776     $ 7.941697     $ 11.592092  
Total Return *
     n/a       n/a       34.48%       13.16%       11.03%       n/a       41.12%       2.89%***       6.35%***       39.59%  
Ratio of Expenses **
     n/a       n/a       3.61%       3.545%       3.91%       n/a       3.61%       3.61%       3.61%       3.51%  
                                                                                 
Period ended December 31, 2008                                                                                
                                                                                 
Unit Value
     n/a       n/a     $ 7.568122     $ 9.960680     $ 11.574992       n/a     $ 7.488176     $ 5.576767     $ 6.178402     $ 8.304331  
Total Return *
     n/a       n/a       -42.96%       -11.52%***       -3.45%       n/a       -33.21%       -47.15%***       -33.43%***       -49.03%  
Ratio of Expenses **
     n/a       n/a       3.61%       3.545%       3.91%       n/a       3.61%       2.91%       2.91%       3.51%  
 
*  
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units,inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
** Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated.  The ratios include only those expenses that result in a direct reduction to unit values.Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
***  Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)
Commencement of operations March 31, 2008.
(b) Commencement of operations April 30, 2012.
 
 
Page 95
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)

Note 7 - Financial Highlights (continued)
 
   
JNL/Morgan
Stanley Mid
Cap Growth
Portfolio(b)
    
JNL/Neuberger
Berman
Strategic
Income
Portfolio(b)
    
JNL/
Oppenheimer
Global Growth
Portfolio
    
JNL/PIMCO
Real Return
Portfolio
    
JNL/PIMCO
Total Return
Bond
Portfolio
    
JNL/PPM
America
Floating
Rate Income
Portfolio
    
JNL/PPM
America
High Yield
Bond
Portfolio
    
JNL/PPM
America
Mid Cap
Value
Portfolio(a)
    
JNL/PPM
America
Small Cap
Value
Portfolio(a)
    
JNL/PPM
America
Value Equity
Portfolio
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012  
 
                                                        
                                                             
Unit Value
   $ 9.516360     $ 10.462631     $ 15.809947     $ 15.526658     $ 21.935375     $ 10.674570     $ 20.180869     $ 11.270586     $ 11.342241     $ 20.542233  
Total Return *
     5.43%***       0.97%***       19.34%       2.48%***       0.51%***       4.60%***       10.59%***       12.87%***       18.49%       14.39%  
Ratio of Expenses **
     1.10%       1.10%       1.00%       0.85%       0.85%       0.85%       0.85%       0.85%       1.00%       1.10%  
                                                                                 
Period ended December 31, 2011                                                                                
                                                                                 
Unit Value
     n/a       n/a     $ 13.248085     $ 14.335478     $ 20.048385     $ 9.970069     $ 17.085087     $ 9.672001     $ 9.572316     $ 17.957638  
Total Return *
     n/a       n/a       -9.13%       10.61%       3.79%       -1.04%***       3.63%       -8.42%       12.25%***       -6.30%  
Ratio of Expenses **
     n/a       n/a       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       1.00%       1.10%  
                                                                                 
Period ended December 31, 2010                                                                                
                                                                                 
   Unit Value
     n/a       n/a     $ 14.579247     $ 12.960938     $ 19.316750       n/a     $ 16.486250     $ 10.561409     $ 10.483034     $ 19.164505  
   Total Return *
     n/a       n/a       14.23%       6.65%       6.50%       n/a       14.48%       28.16%       26.31%       16.17%  
   Ratio of Expenses **
     n/a       n/a       1.00%       1.00%       1.00%       n/a       1.00%       1.10%       1.10%       1.10%  
                                                                                 
Period ended December 31, 2009                                                                                
                                                                                 
Unit Value
     n/a       n/a     $ 12.762875     $ 12.152635     $ 18.137786       n/a     $ 14.400860     $ 8.240756     $ 8.299179     $ 16.496448  
Total Return *
     n/a       n/a       38.04%       16.08%       14.31%       n/a       44.85%       45.77%       32.51%       43.00%  
Ratio of Expenses **
     n/a       n/a       1.00%       1.00%       1.00%       n/a       1.00%       1.10%       1.10%       1.10%  
                                                                                 
Period ended December 31, 2008
                                                                                
                                                                                 
Unit Value
     n/a       n/a     $ 9.246087     $ 10.469333     $ 15.867781       n/a     $ 9.942050     $ 5.653172     $ 6.263202     $ 11.536294  
Total Return *
     n/a       n/a       -41.45%       -8.88%***       -0.60%       n/a       -31.44%       -47.05%***       -40.61%***       -47.79%  
Ratio of Expenses **
     n/a       n/a       1.00%       1.00%       1.00%       n/a       1.00%       1.10%       1.10%       1.10%  
 
* 
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units,inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**  Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values.Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
*** Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
 
(a)
Commencement of operations March 31, 2008.
(b)
Commencement of operations April 30, 2012.
 
 
Page 96
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)

Note 7 - Financial Highlights (continued)
 
   
JNL/Morgan
Stanley Mid
Cap Growth
Portfolio(b)
    
JNL/Neuberger
Berman
Strategic
Income
Portfolio(b)
    
JNL/
Oppenheimer
Global Growth
Portfolio
    
JNL/PIMCO
Real Return
Portfolio
    
JNL/PIMCO
Total Return
Bond
Portfolio
    
JNL/PPM
America
Floating
Rate Income
Portfolio
    
JNL/PPM
America
High Yield
Bond
Portfolio
    
JNL/PPM
America
Mid Cap
Value
Portfolio(a)
    
JNL/PPM
America
Small Cap
Value
Portfolio(a)
    
JNL/PPM
America
Value Equity
Portfolio
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012
                                                        
                                                             
Net Assets (in thousands)
   $ 11,508     $ 66,681     $ 375,828     $ 2,175,079     $ 4,251,064     $ 278,372     $ 1,362,796     $ 115,388     $ 94,059     $ 112,314  
Units Outstanding (in thousands)
     1,212       6,393       25,292       146,138       215,752       26,438       75,591       10,587       8,512       6,164  
Investment Income Ratio *
     0.67%       0.00%       1.07%       2.08%       2.19%       3.34%       6.26%       0.37%       1.01%       1.33%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a     $ 284,666     $ 1,526,239     $ 2,980,927     $ 129,210     $ 870,828     $ 87,886     $ 65,195     $ 97,154  
Units Outstanding (in thousands)
     n/a       n/a       22,760       109,600       161,304       13,038       55,802       9,255       6,964       6,104  
Investment Income Ratio *
     n/a       n/a       0.62%       0.99%       3.19%       0.00%       6.97%       0.10%       0.19%       1.12%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a     $ 247,329     $ 972,580     $ 2,500,105       n/a     $ 721,610     $ 83,276     $ 58,322     $ 106,819  
Units Outstanding (in thousands)
     n/a       n/a       17,907       76,831       140,076       n/a       47,902       8,009       5,650       6,283  
Investment Income Ratio *
     n/a       n/a       0.85%       1.48%       2.29%       n/a       7.60%       0.00%       0.21%       1.21%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
     n/a       n/a     $ 173,881     $ 694,975     $ 1,673,846       n/a     $ 491,310     $ 19,225     $ 14,748     $ 88,889  
Units Outstanding (in thousands)
     n/a       n/a       14,359       58,299       99,987       n/a       37,428       2,359       1,795       6,119  
Investment Income Ratio *
     n/a       n/a       1.69%       2.99%       3.12%       n/a       8.55%       0.71%       0.61%       5.72%  
                                                                                 
Period ended December 31, 2008
                                                                          
                                                                                 
Net Assets (in thousands)
     n/a       n/a     $ 104,997     $ 423,346     $ 871,072       n/a     $ 172,415     $ 3,373     $ 4,763     $ 55,567  
Units Outstanding (in thousands)
     n/a       n/a       11,924       41,005       59,558       n/a       19,370       599       764       5,526  
Investment Income Ratio *
     n/a       n/a       1.34%       1.51%       4.36%       n/a       8.88%       0.72%       0.90%       2.47%  

*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets. In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations March 31, 2008.
(b)
Commencement of operations April 30, 2012.
 
Page 97
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/Red
Rocks
Listed Private
Equity
Portfolio(a)
    
JNL/S&P 4
Portfolio
    
JNL/S&P
Competitive
Advantage
Portfolio
    
JNL/S&P
Dividend
Income
& Growth
Portfolio
    
JNL/S&P
Intrinsic
Value
Portfolio
    
JNL/S&P
Managed
Aggressive
Growth
Portfolio
    
JNL/S&P
Managed
Conservative
Portfolio
    
JNL/S&P
Managed
Growth
Portfolio
    
JNL/S&P
Managed
Moderate
Portfolio
    
JNL/S&P
Managed
Moderate
Growth
Portfolio
  
                                                             
Highest expense ratio
                                                            
Period ended December 31, 2012
                                                            
                                                             
Unit Value
   $ 9.703725     $ 11.228262     $ 12.213561     $ 11.216816     $ 11.566954     $ 11.296479     $ 10.835956     $ 11.601845     $ 11.289240     $ 11.318630  
Total Return *
     25.76%       12.10%       12.48%       8.90%       10.05%       11.57%       4.82%       11.03%       6.89%       9.26%  
Ratio of Expenses **
     3.51%       3.61%       3.61%       3.51%       3.61%       3.75%       3.695%       3.80%       3.695%       4.01%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Unit Value
   $ 7.716122     $ 10.016290     $ 10.858481     $ 10.299783     $ 10.510325     $ 10.125196     $ 10.337958     $ 10.449663     $ 10.561571     $ 10.359662  
Total Return *
     -20.79%       2.12%       6.62%       8.56%       2.75%       -8.29%       -0.61%       -6.74%       -2.81%       -5.14%  
Ratio of Expenses **
     3.51%       3.61%       3.61%       3.51%       3.61%       3.75%       3.695%       3.80%       3.695%       4.01%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Unit Value
   $ 9.741513     $ 9.807963     $ 10.184414     $ 9.488017     $ 10.229163     $ 11.040307     $ 10.401392     $ 11.205082     $ 10.867131     $ 10.920968  
Total Return *
     8.76%***       9.76%       8.63%       14.16%       10.33%       12.78%       4.76%       11.79%       7.27%       8.73%  
Ratio of Expenses **
     3.51%       3.61%       3.61%       3.51%       3.61%       3.75%       3.695%       3.80%       3.695%       4.01%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Unit Value
   $ 8.002272     $ 8.935882     $ 9.375145     $ 8.310996     $ 9.271159     $ 9.789636     $ 9.929091     $ 10.023459     $ 10.131046     $ 10.043857  
Total Return *
     8.22%***       36.82%       9.43%***       39.26%***       13.04%***       26.22%       9.41%       23.29%       14.32%       18.60%  
Ratio of Expenses **
     3.36%       3.61%       3.61%       3.51%       3.61%       3.75%       3.695%       3.80%       3.695%       4.01%  
                                                                                 
Period ended December 31, 2008                                                                                
                                                                                 
Unit Value
   $ 5.901213     $ 6.531198     $ 6.765550     $ 6.991175     $ 6.144531     $ 7.755799     $ 9.075254     $ 8.130179     $ 8.861798     $ 8.468455  
Total Return *
     -24.84%***       -31.69%***       -28.46%***       -23.25%***       -33.54%***       -41.40%       -16.88%       -37.77%       -24.10%       -30.35%  
Ratio of Expenses **
     3.095%       3.61%       3.26%       3.26%       3.26%       3.75%       3.695%       3.80%       3.695%       4.01%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units,inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**  Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values.Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
*** Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)  
Commencement of operations October 6, 2008.
 
 
Page 98
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/Red
Rocks Listed
Private Equity
Portfolio(a)
    
JNL/S&P 4
Portfolio
    
JNL/S&P
Competitive
Advantage
Portfolio
    
JNL/S&P
Dividend
Income &
Growth
Portfolio
    
JNL/S&P
Intrinsic
Value
Portfolio
    
JNL/S&P Managed
Aggressive
Growth
Portfolio
    
JNL/S&P Managed
Conservative
Portfolio
    
JNL/S&P Managed
Growth
Portfolio
    
JNL/S&P Managed
Moderate
Portfolio
    
JNL/S&P Managed
Moderate
Growth Portfolio
  
                                                             
Lowest expense ratio
                                                            
Period ended December 31, 2012  
 
                                                        
                                                             
Unit Value
   $ 10.861040     $ 12.917126     $ 13.944943     $ 12.742209     $ 13.207260     $ 16.943113     $ 13.530606     $ 17.526999     $ 14.096669     $ 17.636234  
Total Return *
     20.39%***       1.46%***       15.46%       11.68%       12.97%       14.69%       7.69%       14.19%       9.82%       12.60%  
Ratio of Expenses **
     0.85%       0.85%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2011                                                                                
                                                                                 
Unit Value
   $ 8.368520     $ 11.140221     $ 12.077498     $ 11.409605     $ 11.690770     $ 14.773287     $ 12.564577     $ 15.349276     $ 12.836407     $ 15.662054  
Total Return *
     -18.78%       12.09%***       9.43%       11.31%       5.46%       -5.74%       2.10%       -4.10%       -0.16%***       -2.25%***  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                                 
Period ended December 31, 2010                                                                                
                                                                                 
Unit Value
   $ 10.303812     $ 10.595861     $ 11.036703     $ 10.250525     $ 11.085669     $ 15.672705     $ 12.306413     $ 16.005626     $ 12.777857     $ 15.820096  
Total Return *
     25.06%       12.55%       11.50%       17.06%       13.25%       15.92%       7.62%       14.96%       10.09%       11.94%  
Ratio of Expenses **
     1.00%       1.10%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       1.10%  
                                                                                 
Period ended December 31, 2009                                                                                
                                                                                 
Unit Value
   $ 8.239112     $ 9.414414     $ 9.897945     $ 8.756332     $ 9.788398     $ 13.520264     $ 11.435228     $ 13.922400     $ 11.607218     $ 14.132179  
Total Return *
     38.93%       40.30%       48.51%***       38.48%***       74.12%***       29.74%       16.10%***       26.79%       17.33%       22.11%  
Ratio of Expenses **
     1.00%       1.10%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.10%       1.10%  
                                                                                 
Period ended December 31, 2008                                                                                
                                                                                 
Unit Value
   $ 5.930376     $ 6.710374     $ 6.924855     $ 7.155794     $ 6.289289     $ 10.420786     $ 10.131175     $ 10.980959     $ 9.892894     $ 11.573735  
Total Return *
     -31.82%***       -28.15%***       -24.77%***       -22.85%***       -31.17%***       -39.76%       -14.69%       -36.00%       -22.10%       -28.30%  
Ratio of Expenses **
     1.00%       1.10%       1.10%       1.10%       1.10%       1.00%       1.10%       1.00%       1.10%       1.10%  
 
* 
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units,inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
** Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values.Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
*** Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
   
(a)  
Commencement of operations October 6, 2008.
 
 
Page 99
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/Red
Rocks Listed
Private
Equity
Portfolio(a)
    
JNL/S&P 4
Portfolio
    
JNL/S&P
Competitive
Advantage
Portfolio
    
JNL/S&P
Dividend
Income &
Growth
Portfolio
    
JNL/S&P
Intrinsic
Value
Portfolio
    
JNL/S&P
Managed
Aggressive
Growth
Portfolio
    
JNL/S&P
Managed
Conservative
Portfolio
    
JNL/S&P
Managed
Growth
Portfolio
    
JNL/S&P
Managed
Moderate
Portfolio
    
JNL/S&P
Managed
Moderate
Growth
Portfolio
  
                                                             
Portfolio data
                                                            
Period ended December 31, 2012  
 
                                                        
                                                             
Net Assets (in thousands)
   $ 346,531     $ 1,217,212     $ 293,492     $ 822,731     $ 230,392     $ 988,005     $ 1,688,160     $ 3,014,831     $ 2,671,615     $ 4,454,811  
Units Outstanding (in thousands)
     32,794       97,619       21,654       66,373       17,949       62,719       130,695       184,990       197,840       272,199  
Investment Income Ratio *
     0.00%       1.89%       0.65%       1.67%       0.91%       0.94%       2.59%       1.27%       1.88%       1.55%  
                                                                                 
Period ended December 31, 2011
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 308,657     $ 956,114     $ 153,398     $ 529,069     $ 197,440     $ 748,866     $ 1,187,614     $ 2,273,056     $ 1,942,414     $ 3,240,548  
Units Outstanding (in thousands)
     37,524       87,824       12,987       47,429       17,293       54,285       98,525       158,754       157,318       222,293  
Investment Income Ratio *
     8.66%       4.94%       1.01%       1.84%       0.97%       0.66%       2.39%       0.73%       1.97%       1.64%  
                                                                                 
Period ended December 31, 2010
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 279,890     $ 797,263     $ 83,408     $ 216,196     $ 105,541     $ 694,558     $ 886,035     $ 1,946,317     $ 1,514,845     $ 2,629,579  
Units Outstanding (in thousands)
     27,501       76,365       7,689       21,452       9,700       47,392       74,750       130,135       122,023       176,006  
Investment Income Ratio *
     0.25%       0.00%       0.75%       1.79%       0.75%       0.76%       2.60%       1.05%       2.16%       1.39%  
                                                                                 
Period ended December 31, 2009
                                                                                
                                                                                 
Net Assets (in thousands)
   $ 111,569     $ 592,013     $ 88,880     $ 79,218     $ 86,341     $ 508,673     $ 572,713     $ 1,329,575     $ 930,311     $ 1,625,059  
Units Outstanding (in thousands)
     13,636       63,553       9,096       9,158       8,941       40,161       51,869       102,211       82,390       122,140  
Investment Income Ratio *
     5.63%       1.22%       0.02%       0.04%       0.03%       2.48%       2.03%       2.25%       1.53%       0.85%  
                                                                                 
Period ended December 31, 2008                                                                                
                                                                                 
Net Assets (in thousands)
   $ 12,102     $ 255,729     $ 26,645     $ 33,656     $ 29,551     $ 334,779     $ 374,871     $ 721,594     $ 511,031     $ 902,365  
Units Outstanding (in thousands)
     2,044       38,346       3,872       4,731       4,725       34,273       38,038       70,370       53,018       83,111  
Investment Income Ratio *
     0.97%       0.01%       1.47%       4.82%       1.24%       0.37%       4.19%       0.55%       4.00%       2.28%  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets.  In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
   
(a)
Commencement of operations October 6, 2008.
 
 
Page 100
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/S&P
Total Yield
Portfolio
    
JNL/T. Rowe
Price
Established
Growth
Portfolio
    
JNL/T. Rowe
Price
Mid-Cap
Growth
Portfolio
    
JNL/T. Rowe
Price
Short-Term
Bond
Portfolio
    
JNL/T. Rowe
Price Value
Portfolio
    
JNL/UBS
Large Cap 
Select Growth
Portfolio
    
JNL/WMC
Balanced
Portfolio
    
JNL/WMC
Money
Market
Portfolio
    
JNL/WMC
Value
Portfolio
  
                                                       
Highest expense ratio
                                                      
Period ended December 31, 2012  
 
                                                  
                                                       
Unit Value
   $ 9.780077     $ 22.116964     $ 34.241931     $ 9.189697     $ 12.209024     $ 19.008526     $ 20.737850     $ 8.315507     $ 17.537698  
Total Return *
     17.50%       14.27%       9.22%       -1.20%       14.74%       6.68%       5.98%       -3.69%       12.11%  
Ratio of Expenses **
     3.61%       3.91%       3.91%       3.61%       3.91%       3.61%       3.80%       3.75%       3.70%  
                                                                         
Period ended December 31, 2011                                                                        
                                                                         
Unit Value
   $ 8.323496     $ 19.355494     $ 31.351508     $ 9.301062     $ 10.640263     $ 17.818001     $ 19.567657     $ 8.634066     $ 15.643046  
Total Return *
     -8.75%       -4.96%       -5.23%       -2.21%       -5.82%       -2.81%       -0.57%       -3.67%       -5.61%  
Ratio of Expenses **
     3.61%       3.91%       3.91%       3.61%       3.91%       3.61%       3.80%       3.75%       3.70%  
                                                                         
Period ended December 31, 2010                                                                        
                                                                         
Unit Value
   $ 9.121174     $ 20.365095     $ 33.080837     $ 9.510825     $ 11.297764     $ 18.334060     $ 19.680014     $ 8.962684     $ 16.572366  
Total Return *
     6.18%       12.29%       22.96%       -0.72%       11.45%       4.02%***       6.70%       -3.68%       9.57%  
Ratio of Expenses **
     3.61%       3.91%       3.91%       3.61%       3.91%       3.61%       3.80%       3.75%       3.70%  
                                                                         
Period ended December 31, 2009                                                                        
                                                                         
Unit Value
   $ 8.590651     $ 18.136812     $ 26.903923     $ 9.579367     $ 10.137378     $ 17.374529     $ 18.445088     $ 9.305184     $ 15.125413  
Total Return *
     2.27%***       37.99%       41.21%       -0.28%***       31.83%       30.30%       15.23%       -3.54%       19.48%  
Ratio of Expenses **
     3.61%       3.91%       3.91%       3.61%       3.91%       3.41%       3.80%       3.75%       3.70%  
                                                                         
Period ended December 31, 2008                                                                        
                                                                         
Unit Value
   $ 6.240794     $ 13.143650     $ 19.052733     $ 9.327447     $ 7.689738     $ 13.334545     $ 16.007656     $ 9.646545     $ 12.659714  
Total Return *
     -35.57%***       -45.04%       -42.92%       -8.94%       -42.75%       -42.86%       -23.68%       -1.57%       -35.77%  
Ratio of Expenses **
     3.51%       3.91%       3.91%       3.21%       3.91%       3.41%       3.80%       3.75%       3.70%  
 
*
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units,inclusion of these expenses in the calculation would result in a reduction in the total return presented.  Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**  Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values.Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
*** Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
 
 
Page 101
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/S&P
Total Yield
Portfolio
    
JNL/T. Rowe
Price
Established
Growth
Portfolio
    
JNL/T. Rowe
Price
Mid-Cap
Growth
Portfolio
    
JNL/T. Rowe
Price
Short-Term
Bond
Portfolio
    
JNL/T. Rowe
Price Value
Portfolio
    
JNL/UBS
 Large Cap
Select
Growth
Portfolio
    
JNL/WMC
Balanced
Portfolio
    
JNL/WMC
Money
Market
Portfolio
    
JNL/WMC
Value
Portfolio
  
                                                       
Lowest expense ratio
                                                      
Period ended December 31, 2012
  
 
                                                  
                                                       
Unit Value
   $ 11.166615     $ 37.943892     $ 57.215482     $ 11.048330     $ 17.991908     $ 30.126232     $ 34.890392     $ 13.867935     $ 23.132132  
Total Return *
     20.62%       6.85%***       12.45%       -0.12%***       15.29%***       9.51%       -0.97%***       -0.30%***       15.19%  
Ratio of Expenses **
     1.00%       0.85%       1.00%       0.85%       0.85%       1.00%       0.85%       0.85%       1.00%  
                                                                         
Period ended December 31, 2011
                                                                        
                                                                         
Unit Value
   $ 9.258036     $ 31.410950     $ 50.879218     $ 10.785135     $ 14.943349     $ 27.509862     $ 31.176294     $ 13.642602     $ 20.081933  
Total Return *
     -6.34%       -2.16%       -2.44%       0.37%       -3.05%       -0.25%       2.24%       -0.99%       -3.03%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                         
Period ended December 31, 2010
                                                                        
                                                                         
Unit Value
   $ 9.884599     $ 32.104002     $ 52.149990     $ 10.745000     $ 15.412882     $ 27.579329     $ 30.491815     $ 13.778726     $ 20.709679  
Total Return *
     8.98%       15.60%       26.59%       1.91%       14.74%       11.55%       9.73%       -1.00%       12.57%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                         
Period ended December 31, 2009
    
 
                                                                  
                                                                         
Unit Value
   $ 9.069807     $ 27.771231     $ 41.195958     $ 10.543119     $ 13.433157     $ 24.723078     $ 27.789280     $ 13.917211     $ 18.397952  
Total Return *
     62.22%***       42.07%       45.38%       6.57%       35.72%       33.47%       18.50%       -0.85%       22.75%  
Ratio of Expenses **
     1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
                                                                         
Period ended December 31, 2008
    
 
                                                                  
                                                                         
Unit Value
   $ 6.404924     $ 19.548020     $ 28.337674     $ 9.893602     $ 9.897450     $ 18.523053     $ 23.451105     $ 14.036344     $ 14.988548  
Total Return *
     -29.41%***       -43.41%       -41.24%       -1.77%***       -41.06%       -41.46%       -21.51%       1.17%       -34.01%  
Ratio of Expenses **
     1.10%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%       1.00%  
 
* 
Total return for period indicated, includes changes in the value of the underlying Fund, and reflects deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units, inclusion of these expenses in the calculation would result in a reduction in the total return presented. Total return for Portfolios with no assets at period end is calculated based on the total return of the underlying Fund less expenses that are charged directly to that Portfolio of the Separate Account.
**  Annualized contract expenses of Portfolios of the Separate Account, consist primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to contract owner accounts through the redemption of units and expenses of the underlying Funds are excluded.
*** Total return is calculated from the effective date through the end of the reporting period. The effective date is the date when the optional benefit in the variable account was elected by a contract owner.
 
 
Page 102
 
 
Jackson National Separate Account I
Notes to Financial Statements (continued)
 
Note 7 - Financial Highlights (continued)
 
   
JNL/S&P
Total Yield
Portfolio
    
JNL/T. Rowe
Price
Established
Growth
Portfolio
    
JNL/T. Rowe
Price
Mid-Cap
Growth
Portfolio
    
JNL/T. Rowe
Price
Short-Term
Bond
Portfolio
    
JNL/T. Rowe
Price Value
Portfolio
    
JNL/UBS
 Large Cap
Select Growth
Portfolio
    
JNL/WMC
Balanced
Portfolio
    
JNL/WMC
Money
Market
Portfolio
    
JNL/WMC
Value
Portfolio
  
                                                       
Portfolio data
                                                      
Period ended December 31, 2012
  
 
                                                  
                                                       
Net Assets (in thousands)   $ 112,891     $ 1,325,286     $ 1,472,007     $ 647,091     $ 570,473     $ 444,455     $ 2,294,283     $ 1,195,108     $ 430,498  
Units Outstanding (in thousands)     10,415       39,723       28,527       61,301       34,539       16,379       73,604       97,907       19,603  
Investment Income Ratio *
     0.96%       0.00%       0.21%       1.03%       1.32%       0.15%       1.33%       0.00%       2.30%  
                                                                         
Period ended December 31, 2011
                                                                        
                                                                         
Net Assets (in thousands)   $ 80,015     $ 901,594     $ 1,176,491     $ 493,477     $ 431,971     $ 424,724     $ 1,709,811     $ 1,010,793     $ 362,133  
Units Outstanding (in thousands)     8,851       31,868       25,681       47,268       30,832       17,111       59,618       82,015       18,923  
Investment Income Ratio *
     1.22%       0.00%       0.02%       1.27%       1.37%       0.34%       1.18%       0.00%       1.03%  
                                                                         
Period ended December 31, 2010
                                                                        
                                                                         
Net Assets (in thousands)   $ 64,956     $ 782,772     $ 981,793     $ 334,098     $ 411,509     $ 395,677     $ 1,228,148     $ 676,914     $ 353,077  
Units Outstanding (in thousands)
     6,691       27,158       21,009       31,935       28,398       15,939       43,834       54,428       17,861  
Investment Income Ratio *
     0.74%       0.04%       0.20%       1.38%       1.03%       0.27%       1.44%       0.00%       1.02%  
                                                                         
Period ended December 31, 2009
                                                                        
                                                                         
Net Assets (in thousands)   $ 53,501     $ 548,364     $ 590,369     $ 182,385     $ 318,777     $ 284,325     $ 698,799     $ 813,943     $ 245,685  
Units Outstanding (in thousands)
     5,976       22,175       16,143       17,700       25,158       12,891       27,589       64,606       13,947  
Investment Income Ratio *
     0.02%       0.33%       0.00%       3.80%       1.73%       0.19%       2.87%       0.18%       1.78%  
                                                                         
Period ended December 31, 2008                                                                        
                                                                         
 Net Assets (in thousands)   $ 28,399     $ 301,125     $ 309,196     $ 87,244     $ 204,240     $ 123,760     $ 432,806     $ 1,200,692     $ 153,537  
Units Outstanding (in thousands)     4,462       17,567       12,488       8,978       21,770       7,729       20,425       94,661       10,667  
Investment Income Ratio *
     1.84%       0.08%       0.00%       4.21%       1.90%       0.00%       2.44%       2.06%       0.04%  
 
*
These amounts represent the dividends, excluding distributions of capital gains, received by the Portfolio from the underlying Fund divided by the average net assets. In some instances, the investment income ratio may be rounded to 0.00% even though the Portfolio received dividend income from the underlying Fund.
 
 
Page 103
 
 
KPMG LLP
Aon Center
Suite 5500
200 East Randolph Drive
Chicago, IL 60601-6436
 
 
 
 
Report of Independent Registered Public Accounting Firm
 

The Board of Directors
Jackson National Life Insurance Company and
Contract Owners of Jackson National Separate Account I:
 
We have audited the accompanying statements of assets and liabilities of each of the sub-accounts within Jackson National Separate Account I (Separate Account) as set forth herein as of December 31, 2012, and the related statements of operations for the year or period then ended, the statements of changes in net assets for each of the years or periods in the two-year period then ended, and the financial highlights for each of the years or periods in the five-year period then ended. These financial statements and financial highlights are the responsibility of the Separate Account’s management. Our responsibility is to express an opinion on these financial statements and financial highlights based on our audits.
 
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements and financial highlights are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. Our procedures included confirmation of securities owned as of December 31, 2012, by correspondence with the transfer agent of the underlying mutual fund and other appropriate auditing procedures. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
 
In our opinion, the financial statements and financial highlights referred to above present fairly, in all material respects, the financial position of each sub-account within Jackson National Separate Account I as set forth herein as of December 31, 2012, the results of their operations for the year or period then ended, the changes in their net assets for each of the years or periods in the two-year period then ended, and the financial highlights for each of the years or periods in the five-year period then ended, in conformity with U.S. generally accepted accounting principles.
 

 

 
Chicago, Illinois
March 6, 2013
 
KPMG LLP is a Delaware limited liability partnership,
the U.S. member firm of KPMG International Cooperative
(“KPMG International”), a Swiss entity.
 
 
 
 
 
 
 
APPENDIX B
 
 
 
 
 
 
 
 
 
 
 
 
Jackson National Life Insurance Company and Subsidiaries
 
 
Index to Consolidated Financial Statements
December 31, 2012 and 2011
 
 
 
 
 
 
 
KPMG LLP
Aon Center
Suite 5500
200 East Randolph Drive
Chicago, IL 60601-6436
 
 
 
 
 
The Board of Directors and Stockholder
Jackson National Life Insurance Company:
 
Report on the Financial Statements
 
We have audited the accompanying consolidated financial statements of Jackson National Life Insurance Company and Subsidiaries (the Company), which comprise the consolidated balance sheets as of December 31, 2012 and 2011, and the related consolidated income statements, consolidated statements of comprehensive income, equity, and cash flows for the years then ended, and the related notes to the consolidated financial statements.
 
Management's Responsibility for the Financial Statements
 
Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with U.S. generally accepted accounting principles; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.
 
Auditors’ Responsibility
 
Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and in accordance with the auditing standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.
 
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
 
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
 
Opinion
 
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Jackson National Life Insurance Company and Subsidiaries as of December 31, 2012 and 2011, and the results of their operations and their cash flows for the years then ended in accordance with U.S. generally accepted accounting principles.
 
Emphasis of Matter
 
As discussed in Note 2 to the consolidated financial statements, in 2012 the Company has changed its method of accounting for the costs associated with acquiring or renewing insurance contracts due to the retrospective adoption of Accounting Standards Update (ASU) 2010-26: Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts.  Our opinion is not modified with respect to this matter.
 
 

 
Chicago, Illinois
March 12, 2013
 
 
KPMG LLP is a Delaware limited liability partnership,
the U.S. member firm of KPMG International Cooperative
(“KPMG International”), a Swiss entity.
 
 
1
 
Jackson National Life Insurance Company and Subsidiaries
(In thousands, except per share information)

   
December 31,
  
Assets
  
2012
    
2011
  
Investments:
            
Securities available for sale, at fair value:
            
Fixed maturities (amortized cost: 2012, $48,858,082; 2011, $38,688,488, including $319,258 and $126,657 at fair value under the fair value option at December 31, 2012 and 2011, respectively)
   $ 53,164,638     $ 41,546,295  
Trading securities, at fair value
     412,813       315,607  
Commercial mortgage loans, net of allowance
     5,758,997       5,530,370  
Policy loans (includes $2,994,756 and $0 at fair value under the fair value option at December 31, 2012 and 2011, respectively)
     4,374,211       855,099  
Derivative instruments
     2,512,658       2,605,468  
Other invested assets
     1,368,710       1,255,455  
Total investments
     67,592,027       52,108,294  
Cash and cash equivalents
     1,150,420       656,253  
Accrued investment income
     678,442       576,185  
Deferred acquisition costs
     4,822,587       4,395,174  
Reinsurance recoverable
     9,876,908       1,409,688  
Income taxes receivable
     226,465       181,774  
Other assets
     919,229       875,292  
Separate account assets
     80,134,446       58,796,937  
Total assets
   $ 165,400,524     $ 118,999,597  
                 
Liabilities and Equity
                
Liabilities
                
Reserves for future policy benefits and claims payable
   $ 17,978,248     $ 5,078,788  
Other contract holder funds
     52,827,628       44,944,096  
Funds held under reinsurance treaties, at fair value under fair value option
     3,285,118       -  
Debt
     292,274       297,695  
Securities lending payable
     153,747       53,285  
Deferred income taxes, net
     491,570       704,601  
Derivative instruments
     1,048,459       1,378,907  
Other liabilities
     1,862,837       1,654,939  
Separate account liabilities
     80,134,446       58,796,937  
Total liabilities
     158,074,327       112,909,248  
                 
Equity
                
Common stock, $1.15 par value; authorized 50,000 shares; issued and outstanding 12,000 shares
     13,800       13,800  
Additional paid-in capital
     3,766,912       3,730,901  
Shares held in trust
     (25,065 )     (16,779 )
Equity compensation reserve
     12,943       7,967  
Accumulated other comprehensive income, net of tax of $737,463 in 2012 and $387,111 in 2011
     2,107,631       1,456,978  
Retained earnings
     1,409,244       869,753  
Total stockholder’s equity
     7,285,465       6,062,620  
Noncontrolling interests
     40,732       27,729  
Total equity
     7,326,197       6,090,349  
Total liabilities and equity
   $ 165,400,524     $ 118,999,597  

See accompanying Notes to Consolidated Financial Statements.

 
2
 
Jackson National Life Insurance Company and Subsidiaries
(In thousands)

   
Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Revenues
                  
Fee income
   $ 2,787,122     $ 2,108,159     $ 1,565,992  
Premium
     176,270       139,810       142,721  
Net investment income
     2,780,562       2,644,586       2,704,453  
Net realized losses on investments:
                        
Total other-than-temporary impairments
     (172,730 )     (305,805 )     (319,977 )
Portion of other-than-temporary impairments included in other comprehensive income
     85,876       218,710       176,719  
Net other-than-temporary impairments
     (86,854 )     (87,095 )     (143,258 )
Other net investment losses
     (630,252 )     (673,010 )     (1,021,706 )
Total net realized losses on investments
     (717,106 )     (760,105 )     (1,164,964 )
Other income
     80,056       52,350       61,233  
Total revenues
     5,106,904       4,184,800       3,309,435  
Benefits and Expenses
                        
Death, other policy benefits and change in policy reserves, net of deferrals
     614,214       585,296       536,725  
Interest credited on other contract holder funds, net of deferrals
     1,460,021       1,384,909       1,445,319  
Interest expense
     44,561       42,881       34,825  
Operating costs and other expenses, net of deferrals
     1,251,244       1,005,947       863,639  
Amortization of deferred acquisition and sales inducement costs
     443,676       375,963       18,890  
Total benefits and expenses
     3,813,716       3,394,996       2,899,398  
Pretax income before taxes and noncontrolling interests
     1,293,188       789,804       410,037  
Income tax expense
     355,433       212,072       81,392  
Net income
     937,755       577,732       328,645  
Less:  Net (loss) income attributable to noncontrolling interests
     (1,736 )     4,446       7,288  
Net income attributable to Jackson
   $ 939,491     $ 573,286     $ 321,357  

See accompanying Notes to Consolidated Financial Statements.

 
3
 
Jackson National Life Insurance Company and Subsidiaries
(In thousands)

    Years Ended December 31,  
   
2012
    
2011
    
2010
  
Net income
   $ 937,755     $ 577,732     $ 328,645  
                         
Other comprehensive income, net of tax:
                        
Net unrealized gains on securities not other-than-temporarily impaired (net of tax expense of: 2012 $403,751; 2011 $393,574; 2010 $465,603)
     764,562       701,875       834,357  
                         
Net unrealized losses on other-than-temporarily impaired securities (net of tax benefit of: 2012 $25,563; 2011 $67,448; 2010 $55,702)
     (47,474 )     (125,261 )     (103,446 )
                         
   Reclassification adjustment for (losses) gains included in net income (net of tax (benefit) expense of: 2012 $(27,836); 2011 $(32,447); 2010 $18,711)
     (51,696 )     (60,260 )     34,747  
                         
Total other comprehensive income
     665,392       516,354       765,658  
Comprehensive income
     1,603,147       1,094,086       1,094,303  
Less: Comprehensive income (loss) attributable to noncontrolling interests
     13,003       (24,603 )     (23,048 )
Comprehensive income attributable to Jackson
   $ 1,590,144     $ 1,118,689     $ 1,117,351  

See accompanying Notes to Consolidated Financial Statements.

 
4
 
Jackson National Life Insurance Company and Subsidiaries
(In thousands)

                           
Accumulated
                          
         
Additional
          
Equity
    
Other
          
Total
    
Non-
        
   
Common
    
Paid-In
    
Shares Held
    
Compensation
    
Comprehensive
    
Retained
    
Stockholder’s
    
Controlling
    
Total
  
   
Stock
    
Capital
    
In Trust
    
Reserve
    
Income
    
Earnings
    
Equity
    
Interests
    
Equity
  
Balances as of December 31, 2009
   $ 13,800     $ 3,561,395     $ (1,066 )   $ 2,973     $ 63,480     $ 822,931     $ 4,463,513     $ 75,380     $ 4,538,893  
Net income
     -       -       -       -       -       321,357       321,357       7,288       328,645  
Change in unrealized investment gains and losses, net of tax
     -       -       -       -       795,994       -       795,994       (30,336 )     765,658  
Cumulative effect of change in accounting, net
     -       -       -       -       52,101       (42,821 )     9,280       -       9,280  
Capital contribution
     -       150,105       -       -       -       -       150,105       -       150,105  
Dividends to stockholder
     -       -       -       -       -       (275,000 )     (275,000 )     -       (275,000 )
Shares acquired at cost
     -       -       (8,465 )     -       -       -       (8,465 )     -       (8,465 )
Shares distributed at cost
     -       -       1,343       -       -       -       1,343       -       1,343  
Reserve for equity compensation plans
     -       -       -       1,532       -       -       1,532       -       1,532  
Fair value of shares issued under equity compensation plans
     -       -       -       (1,667 )     -       -       (1,667 )     -       (1,667 )
Balances as of December 31, 2010
     13,800       3,711,500       (8,188 )     2,838       911,575       826,467       5,457,992       52,332       5,510,324  
                                                                         
Net income
     -       -       -       -       -       573,286       573,286       4,446       577,732  
Change in unrealized investment gains and losses, net of tax
     -       -       -       -       545,403       -       545,403       (29,049 )     516,354  
Capital contribution
     -       19,401       -       -       -       -       19,401       -       19,401  
Dividends to stockholder
     -       -       -       -       -       (530,000 )     (530,000 )     -       (530,000 )
Shares acquired at cost
     -       -       (17,948 )     -       -       -       (17,948 )     -       (17,948 )
Shares distributed at cost
     -       -       9,357       -       -       -       9,357       -       9,357  
Reserve for equity compensation plans
     -       -       -       7,515       -       -       7,515       -       7,515  
Fair value of shares issued under equity compensation plans
     -       -       -       (2,386 )     -       -       (2,386 )     -       (2,386 )
Balances as of December 31, 2011
     13,800       3,730,901       (16,779 )     7,967       1,456,978       869,753       6,062,620       27,729       6,090,349  
                                                                         
Net income
     -       -       -       -       -       939,491       939,491       (1,736 )     937,755  
Change in unrealized investment gains and losses, net of tax
     -       -       -       -       650,653       -       650,653       14,739       665,392  
Capital contribution
     -       36,011       -       -       -       -       36,011       -       36,011  
Dividends to stockholder
     -       -       -       -       -       (400,000 )     (400,000 )     -       (400,000 )
Shares acquired at cost
     -       -       (25,220 )     -       -       -       (25,220 )     -       (25,220 )
Shares distributed at cost
     -       -       16,934       -       -       -       16,934       -       16,934  
Reserve for equity compensation plans
     -       -       -       17,107       -       -       17,107       -       17,107  
Fair value of shares issued under equity compensation plans
     -       -       -       (12,131 )     -       -       (12,131 )     -       (12,131 )
Balances as of December 31, 2012
   $ 13,800     $ 3,766,912     $ (25,065 )   $ 12,943     $ 2,107,631     $ 1,409,244     $ 7,285,465     $ 40,732     $ 7,326,197  

See accompanying Notes to Consolidated Financial Statements.

 
5
 
Jackson National Life Insurance Company and Subsidiaries
(In thousands)

   
Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Cash flows from operating activities:
                  
Net income
   $ 937,755     $ 577,732     $ 328,645  
Adjustments to reconcile net income to net cash provided by operating activities:
                        
Net realized (gains) losses on investments
     (28,487 )     (113,933 )     55,495  
Net losses on derivatives
     585,288       809,328       1,069,971  
Interest credited on other contract holder funds, gross
     1,473,482       1,396,036       1,464,020  
Mortality, expense and surrender charges
     (462,531 )     (343,983 )     (354,070 )
Amortization of discount and premium on investments
     39,699       5,428       (3,243 )
Deferred income tax expense
     53,323       153,591       260,445  
Share-based compensation
     17,107       11,802       12,213  
Change in:
                        
Accrued investment income
     (10,276 )     (22,423 )     (103,629 )
Deferred sales inducements and acquisition costs
     (832,841 )     (810,412 )     (1,063,279 )
Trading portfolio activity, net
     (88,260 )     151,494       90,570  
Income taxes receivable (payable)
     25,030       (130,920 )     318,624  
Other assets and liabilities, net
     261,561       (495,938 )     239,074  
Net cash provided by operating activities
     1,970,850       1,187,802       2,314,836  
                         
Cash flows from investing activities:
                        
Sales, maturities and repayments of:
                        
Fixed maturities
     6,507,615       8,981,098       10,623,808  
Commercial mortgage loans
     918,780       1,323,959       1,375,297  
Purchases of:
                        
Fixed maturities
     (5,294,561 )     (8,202,646 )     (13,190,087 )
Commercial mortgage loans
     (1,137,725 )     (1,185,257 )     (1,045,450 )
Policy loans, net
     (35,921 )     743       (2,901 )
Purchase of REALIC, net of cash acquired
     (354,172 )     -       -  
Other investing activities
     (1,377,454 )     (514,754 )     (714,004 )
Net cash (used in) provided by investing activities
     (773,438 )     403,143       (2,953,337 )
                         
Cash flows from financing activities:
                        
Policyholders’ account balances:
                        
Deposits
     23,226,461       20,374,771       17,868,878  
Withdrawals
     (9,101,692 )     (8,846,295 )     (7,182,166 )
Net transfers to separate accounts
     (14,164,019 )     (12,256,282 )     (10,767,308 )
(Payments on) proceeds from repurchase agreements
     (100,709 )     (451,678 )     552,458  
(Payments on) proceeds from Federal Home Loan Bank notes
     (150,000 )     150,000       -  
Payments on debt
     (5,000 )     (40,870 )     (50,711 )
Shares held in trust at cost, net
     (8,286 )     (8,591 )     (7,122 )
Payment of cash dividends to Parent
     (400,000 )     (530,000 )     (275,000 )
Capital contribution from Parent
     -       -       130,000  
Net cash (used in) provided by financing activities
     (703,245 )     (1,608,945 )     269,029  
                         
Net increase (decrease) in cash and cash equivalents
     494,167       (18,000 )     (369,472 )
                         
Cash and cash equivalents, beginning of year
     656,253       674,253       1,043,725  
Total cash and cash equivalents, end of year
   $ 1,150,420     $ 656,253     $ 674,253  
                         
Supplemental Cash Flow Information
                        
Income tax paid (received)
   $ 241,201     $ 170,022     $ (517,756 )
Interest paid
   $ 22,011     $ 22,356     $ 33,864  

See accompanying Notes to Consolidated Financial Statements.

 
6
 
Jackson National Life Insurance Company and Subsidiaries
December 31, 2012 and 2011

1.
Business and Basis of Presentation
   
 
Jackson National Life Insurance Company (the “Company” or “Jackson”) is wholly owned by Brooke Life Insurance Company (“Brooke Life” or the “Parent”), which is ultimately a wholly owned subsidiary of Prudential plc (“Prudential”), London, England.  Jackson, together with its New York life insurance subsidiary, is licensed to sell group and individual annuity products (including immediate, index linked and deferred fixed annuities and variable annuities), guaranteed investment contracts (“GICs”) and individual life insurance products, including variable universal life, in all 50 states and the District of Columbia.
   
 
The consolidated financial statements include accounts, after the elimination of intercompany accounts and transactions, of the following:
 
●
Life insurers: Jackson and its wholly owned subsidiaries Jackson National Life Insurance Company of New York, Squire Reassurance Company LLC (“Squire Re”) and Jackson National Life (Bermuda) LTD;
 
●
 
Wholly owned broker-dealer, investment management and investment advisor subsidiaries: Jackson National Life Distributors, LLC, Jackson National Asset Management, LLC, Curian Clearing, LLC and Curian Capital, LLC;
 
●
PGDS (US One) LLC (“PGDS”), a wholly owned subsidiary that provides information technology services to Jackson and certain affiliates;
 
●
Hermitage Management, LLC, a wholly owned subsidiary that holds and manages certain mortgage loans and real estate;
 
●
Other insignificant wholly owned subsidiaries; and
 
●
Other partnerships, limited liability companies and variable interest entities (“VIEs”) in which Jackson has a controlling interest or is deemed the primary beneficiary.

 
Acquisition
 
On September 4, 2012, the Company acquired 100% of the equity of SRLC America Holding Corp. (“SRLC”) from Swiss Re Life Capital Ltd (“Swiss Re”) for a preliminary purchase price of $663.3 million, which was reduced by an estimated $73.9 million current net operating loss carryback income tax recoverable, resulting in a cash payment of $589.4 million at the time of sale.  Subsequent adjustments reduced the preliminary purchase price to $587.3 million, which remains subject to final agreement with Swiss Re.  See Note 3 for additional information regarding the acquisition.
   
 
SRLC’s primary subsidiary was Reassure America Life Insurance Company (“REALIC”), which was merged into Jackson as of December 31, 2012.  REALIC’s primary business activity involved the acquisition of blocks of life insurance, including corporate owned life insurance, disability income and/or annuity contracts in force.  In addition to REALIC, SRLC had other insignificant subsidiaries.  Subsequent to the purchase, SRLC was dissolved and its subsidiaries became direct subsidiaries of Jackson.
   
 
Basis of Presentation
 
The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”).  Intercompany accounts and transactions have been eliminated upon consolidation.  In accordance with updated accounting guidance related to deferred acquisition costs, further described below, the Company’s 2011 and 2010 consolidated financial statements have been adjusted to reflect the retrospective adoption of this updated guidance.  In 2011, Jackson adopted a revised presentation of the balance sheet and income statement, with prior year amounts being reclassified to conform to the current year presentation with no impact on stockholder’s equity or net income.  In conjunction with this change, the Company reclassified its previously reported risk management activity into other investment losses and net investment income, which is further detailed in Note 5.  In addition, certain amounts in the 2011 and 2010 financial statements and notes to the consolidated financial statements have been reclassified to conform to the 2012 presentation.
 
 
7
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The preparation of the consolidated financial statements in conformity with GAAP requires the use of estimates and assumptions about future events that affect the amounts reported in the financial statements and the accompanying notes.  Significant estimates or assumptions, as further discussed in the notes, include: 1) valuation of investments and derivative instruments, including fair values of securities deemed to be in an illiquid market and the determination of when an impairment is other-than-temporary; 2) assessments as to whether certain entities are variable interest entities, the existence of reconsideration events and the determination of which party, if any, should consolidate the entity; 3) assumptions impacting future gross profits, including lapse and mortality rates, expenses, investment returns and policy crediting rates, used in the calculation of amortization of deferred acquisition costs and deferred sales inducements; 4) assumptions used in calculating policy reserves and liabilities, including lapse and mortality rates, expenses and investment returns; 5) assumptions as to future earnings levels being sufficient to realize deferred tax benefits; 6) estimates related to establishment of loan loss reserves, allowances on receivables, liabilities for lawsuits and state guaranty fund assessments; 7) assumptions and estimates associated with the Company’s tax positions which impact the amount of recognized tax benefits recorded by the Company; 8) the value of guarantee obligations; and 9) value of business acquired and its amortization.  These estimates and assumptions are based on management’s best estimates and judgments.  Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors deemed appropriate.  As facts and circumstances dictate, these estimates and assumptions may be adjusted.  Since future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates.  Changes in estimates, including those resulting from continuing changes in the economic environment, will be reflected in the financial statements in the periods the estimates are changed.

2.
Summary of Significant Accounting Policies
   
 
Changes in Accounting Principles – Adopted in Current Year
 
In June 2011, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2011-05, “Presentation of Comprehensive Income,” with an objective of increasing the prominence of items reported in other comprehensive income (“OCI”).  This guidance provides entities with the option to present the total of comprehensive income, the components of net income, and the components of OCI either in a single continuous statement of comprehensive income or in two separate but consecutive statements.  The Company adopted this guidance effective January 1, 2012 and chose to present two separate but consecutive statements.
   
 
In May 2011, the FASB issued ASU No. 2011-04, “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and International Financial Reporting Standards,” which was issued to create a consistent framework for the application of fair value measurement across jurisdictions.  The amendments include wording changes to GAAP in order to clarify the FASB’s intent about the application of existing fair value measurements and disclosure requirements, as well as to change a particular principle or existing requirement for measuring fair value or disclosing information about fair value measurements.  The Company adopted this guidance effective January 1, 2012, with no impact on the Company’s consolidated financial statements, and has included the required disclosures.
   
 
In October 2010, the FASB issued ASU No. 2010-26, “Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts.”  This guidance clarifies which costs related to the acquisition or renewal of insurance contracts can be deferred by insurance entities.  The guidance also specifies that only costs directly related to the successful acquisition of new or renewal contracts can be capitalized.  All other acquisition related costs should be expensed as incurred.  Jackson adopted this accounting guidance effective January 1, 2012, on a retrospective basis for all years presented.
 
 
8
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The following table summarizes the prior period changes reflected in the Consolidated Balance Sheets and Consolidated Statements of Equity related to the retrospective adoption (in millions):

   
As of December 31, 2011
    
As of December 31, 2010
  
   
As previously reported
    
Effect of DAC change
    
As adjusted
    
As previously reported
    
Effect of DAC change
    
As adjusted
  
                                     
Deferred acquisition costs
   $ 5,635     $ (1,240 )   $ 4,395     $ 5,306     $ (1,135 )   $ 4,171  
Deferred income taxes, net
   $ 1,142     $ (437 )   $ 705     $ 657     $ (400 )   $ 256  
Other comprehensive income
   $ 1,329     $ 128     $ 1,457     $ 837     $ 75     $ 912  
Retained earnings
   $ 1,800     $ (931 )   $ 870     $ 1,636     $ (809 )   $ 826  

 
The following table summarizes the prior period changes reflected in the Consolidated Income Statements and Consolidated Statements of Comprehensive Income related to the retrospective adoption (in millions):

   
Years ended December 31,
  
   
2011
    
2010
  
   
As previously reported
  
Effect of DAC change
  
As adjusted
    
As previously reported
  
Effect of DAC change
  
As adjusted
  
Operating costs
   $ 758     $ 248     $ 1,006     $ 621     $ 243     $ 864  
Amortization of deferred acquisition costs
   $ 437     $ (61 )   $ 376     $ (12 )   $ 31     $ 19  
Income tax expense
   $ 277     $ (65 )   $ 212     $ 177     $ (96 )   $ 81  
Net income attributable to Jackson
   $ 695     $ (122 )   $ 573     $ 498     $ (178 )   $ 321  

 
The Company has also adjusted prior year amounts in cash flows from operations in the statement of cash flows.  These adjustments had no impact on the total net cash provided by operating activities.
   
 
Changes in Accounting Principles – Not Yet Adopted
 
In December 2011, the FASB issued ASU No. 2011-11, “Balance Sheet: Disclosures about Offsetting Assets and Liabilities,” which requires an entity to disclose information about offsetting and related arrangements.  This guidance is effective for fiscal years beginning on or after January 1, 2013.  The new disclosures are required to be applied retrospectively for all comparative periods presented.  The Company will adopt this guidance effective January 1, 2013 and include all applicable disclosures.
   
 
Comprehensive Income
 
Comprehensive income includes all changes in stockholder’s equity (except those arising from transactions with owners/stockholders) and, in the Company’s case, includes net income and net unrealized gains or losses on available for sale securities.
   
 
Investments
 
Fixed maturities consist primarily of bonds, notes, redeemable preferred stocks and asset-backed securities.  Acquisition discounts and premiums on fixed maturities are amortized into investment income through call or maturity dates using the effective interest method.  Discounts and premiums on asset-backed securities are amortized over the estimated redemption period.  Certain asset-backed securities are considered to be other than high quality or otherwise deemed to be high-risk, meaning the Company might not recover substantially all of its recorded investment due to unanticipated prepayment events.  For these securities, changes in investment yields due to changes in estimated future cash flows are accounted for on a prospective basis.  The carrying value of such securities was $878.0 million and $840.7 million as of December 31, 2012 and 2011, respectively.
 
 
9
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Fixed maturities are generally classified as available for sale and are carried at fair value.  For declines in fair value considered to be other-than-temporary, an impairment charge reflecting the difference between the amortized cost basis and fair value is included in net realized losses on investments.  If management believes the Company does not intend to sell the security and is not more likely than not to be required to sell the security prior to recovery of its amortized cost basis, an amount representing the non-credit related portion of a loss is reclassified out of net realized losses on investments and into other comprehensive income.  In determining whether an other-than-temporary impairment has occurred, and in calculating the non-credit related component of the total impairment loss, the Company considers a number of factors, which are further described in Note 4.
   
 
At December 31, 2012 and 2011, all equity holdings were classified as trading.  Trading securities are carried at fair value with changes in value included in net investment income.
   
 
Commercial mortgage loans are carried at aggregate unpaid principal balances, net of unamortized discounts and premiums and impairments or an allowance for loan losses.
   
 
On a periodic basis, Jackson assesses the commercial mortgage loan portfolio for the need for an allowance for loan losses.  In determining its allowance for losses, the Company evaluates each loan to determine if it is probable that amounts due according to the contractual terms of the loan agreement will not be collected.  The allowance includes loan specific reserves for loans that are determined to be non-performing as a result of this loan review process, and a portfolio reserve for probable incurred but not specifically identified losses for loans which do not carry loan specific reserves.  The loan specific portion of the loss allowance is based on the Company’s assessment as to ultimate collectability of loan principal and interest, or other value expected in lieu of loan principal and interest.  This review contemplates a variety of factors which may include, but are not limited to, current economic conditions, the physical condition of the property, the financial condition of the borrower, and the near and long-term prospects for change in these conditions.  In determining the portfolio reserve for incurred but not specifically identified losses, Jackson considers the current credit composition of the portfolio based on the results of its loan modeling analysis, which considers property type, default statistics, historical losses and other relevant factors to determine probability of default and other default loss estimates.  Model assumptions are updated each quarter and, based upon actual loan experience, are considered together with other relevant qualitative factors in making the final portfolio reserve calculations.  The valuation allowance for commercial mortgage loans can increase or decrease from period to period based on these factors.  Changes in the allowance for loan losses are recorded in investment income.
   
 
Separately, Jackson also reviews individual loans in the portfolio for impairment based on an assessment of the factors identified above.  Impairment charges recognized are recorded initially against the established loan loss allowance and, if necessary, any additional amounts are recorded as realized losses.  As deemed necessary based on cash flow expectations and other factors, Jackson may also place loans on non-accrual status.  In this case, all cash received is applied against the carrying value of the loan.
   
 
Policy loans are loans the Company issues to contract holders that use the cash surrender value of their life insurance policy or annuity contract as collateral.  In connection with the acquisition of REALIC, the Company elected the fair value option upon acquisition of policy loans held as collateral for reinsurance, further described below.  At December 31, 2012, $3.0 billion of these loans were carried at fair value, which the Company believes is equal to the unpaid principal balances plus accrued investment income.  At December 31, 2012, the Company had $1.4 billion of policy loans not held as collateral for reinsurance, which were carried at the unpaid principal balances.
   
 
Other invested assets primarily include investments in limited partnerships and real estate.  Carrying values for limited partnership investments are determined by using the proportion of Jackson’s investment in each fund (NAV equivalent) as a practical expedient for fair value.  Real estate is carried at the lower of depreciated cost or fair value.
   
 
The Company holds interests in VIEs that represent primary beneficial interests.  These consolidated VIEs include entities structured to hold and manage investments.
   
 
Realized gains and losses on sales of investments are recognized in income at the date of sale and are determined using the specific cost identification method.
 
 
10
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
In connection with the acquisition of REALIC, the Company elected the fair value option for certain assets which are held as collateral for reinsurance, as further described below.  Accordingly, the Company established a funds held liability, for which the Company also elected the fair value option.  The value of the funds held liability is equal to the fair value of the assets held as collateral.  The income and any changes in unrealized gains and losses on these assets and the corresponding funds held liability are included in net investment income and have no impact on the Company’s consolidated income statement.
   
 
The changes in unrealized gains and losses on certain investments which are classified as available for sale and the non-credit related portion of other-than-temporary impairment charges are excluded from net income and included as a component of other comprehensive income and total equity, net of tax, and the effect of the adjustment for deferred acquisition costs and deferred sales inducements.  The changes in unrealized gains and losses on investments for which Jackson elected the fair value option are included in net investment income.
   
 
Derivative Instruments and Embedded Derivatives
 
The Company enters into financial derivative transactions, including, but not limited to, swaps, put-swaptions, futures and options to reduce and manage business risks.  These transactions manage the risk of a change in the value, yield, price, cash flows, credit quality or degree of exposure with respect to assets, liabilities or future cash flows which the Company has acquired or incurred.  The Company manages the potential credit exposure for over-the-counter derivative contracts through careful evaluation of the counterparty credit standing, collateral agreements, and master netting agreements.  The Company is exposed to credit-related losses in the event of nonperformance by counterparties, however, it does not anticipate nonperformance.  There were no charges due to nonperformance by derivative counterparties in 2012, 2011, or 2010.
   
 
The Company generally uses freestanding derivative instruments for hedging purposes.  Additionally, certain liabilities, primarily trust instruments supported by funding agreements, index linked annuities and guarantees offered in connection with variable annuities issued by the Company, contain embedded derivative instruments.  Further details regarding Jackson’s derivative positions are included in Note 5.  The Company generally does not account for freestanding derivatives as either fair value or cash flow hedges as might be permitted if specific hedging documentation requirements were followed.  Financial derivatives, including derivatives embedded in certain host liabilities that have been separated for accounting and financial reporting purposes, are carried at fair value.  The results from derivative financial instruments and embedded derivatives, including net payments, realized gains and losses and changes in value, are reported in net income, as further detailed in Note 5.
   
 
Cash and Cash Equivalents
 
Cash and cash equivalents primarily include money market instruments and deposits in the Federal Home Loan Bank of Indianapolis (“FHLBI”).
   
 
Fair Value Measurement
 
Fair value measurements are based upon observable and unobservable inputs.  Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s view of market assumptions in the absence of observable market information.  Jackson utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs.  All assets and liabilities measured at fair value are required to be classified into one of the following categories:

 
Level 1
Observable inputs that reflect quoted prices for identical assets or liabilities in active markets that the Company has the ability to access at the measurement date.  Level 1 securities include U.S. Treasury securities and exchange traded equity securities and derivative instruments.
     
 
Level 2
Observable inputs, other than quoted prices included in Level 1, for the asset or liability or prices for similar assets and liabilities.  Most debt securities and preferred stocks that are model priced using observable inputs are classified within Level 2.  Also included are freestanding and embedded derivative instruments that are priced using models with observable market inputs.
 
 
11
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Level 3
Valuations that are derived from techniques in which one or more of the significant inputs are unobservable (including assumptions about risk).  Embedded derivative instruments that are valued using unobservable inputs are included in Level 3.  Because Level 3 fair values, by their nature, contain unobservable market inputs, considerable judgment may be used to determine the Level 3 fair values.  Level 3 fair values represent the Company’s best estimate of an amount that could be realized in a current market exchange absent actual market exchanges.

 
In many situations, inputs used to measure the fair value of an asset or liability may fall into different levels of the fair value hierarchy.  In these situations, the Company will determine the level in which the fair value falls based upon the lowest level input that is significant to the determination of the fair value.  As a result, both observable and unobservable inputs may be used in the determination of fair values that the Company has classified within Level 3.
   
 
The Company determines the fair values of certain financial assets and liabilities based on quoted market prices, where available.  The Company may also determine fair value based on estimated future cash flows discounted at the appropriate current market rate.  When appropriate, fair values reflect adjustments for counterparty credit quality, the Company’s credit standing, liquidity and risk margins on unobservable inputs.
   
 
Where quoted market prices are not available, fair value estimates are made at a point in time, based on relevant market data, as well as the best information about the individual financial instrument.  At times, illiquid market conditions may result in inactive markets for certain of the Company’s financial instruments.  In such instances, there is generally no or limited observable market data for these assets and liabilities.  Fair value estimates for financial instruments deemed to be in an illiquid market are based on judgments regarding current economic conditions, liquidity discounts, currency, credit and interest rate risks, loss experience and other factors.  These fair values are estimates and involve considerable uncertainty and variability as a result of the inputs selected and may differ materially from the values that would have been used had an active market existed.  As a result of market inactivity, such calculated fair value estimates may not be realizable in an immediate sale or settlement of the instrument.  In addition, changes in the underlying assumptions used in the fair value measurement technique could significantly affect these fair value estimates.
   
 
Refer to Note 6 for further discussion of the methodologies used to determine fair values of the Company’s financial instruments.
   
 
Deferred Acquisition Costs
 
Under current accounting guidance, certain costs that are directly related to the successful acquisition of new or renewal insurance business can be capitalized as deferred acquisition costs.  These costs primarily pertain to commissions and certain costs associated with policy issuance and underwriting.  All other acquisition costs are expensed as incurred.
   
 
Deferred acquisition costs are increased by interest thereon and amortized into income in proportion to anticipated premium revenues for traditional life policies and in proportion to estimated gross profits, including realized gains and losses and derivative movements, for annuities and interest-sensitive life products.  Due to volatility of certain factors that affect gross profits, including realized capital gains and losses and derivative movements, amortization may be a benefit or a charge in any given period.  In the event of negative amortization, the related deferred acquisition cost balance is capped at the initial amount capitalized, plus interest.  Unamortized deferred acquisition costs are written off when a contract is internally replaced and substantially changed.
   
 
As certain available for sale fixed maturities are carried at fair value, an adjustment is made to deferred acquisition costs equal to the change in amortization that would have occurred if such securities had been sold at their stated fair value and the proceeds reinvested at current yields.  This adjustment, along with the change in unrealized gains (losses) on fixed maturities available for sale, net of applicable tax, is credited or charged directly to equity as a component of other comprehensive income.  Deferred acquisition costs decreased by $1,244.9 million and $866.1 million at December 31, 2012 and 2011, respectively, to reflect this adjustment.
 
 
12
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
For variable annuity business, the Company employs a mean reversion methodology that is applied with the objective of adjusting the amortization of deferred acquisition costs that would otherwise be highly volatile due to fluctuations in the level of future gross profits arising from changes in equity market levels.  The mean reversion methodology achieves this objective by applying a dynamic adjustment to the assumption for short-term future investment returns.  Under the methodology, the projected returns for the next five years are set such that, when combined with the actual returns for the current and preceding two years, the average rate of return over the eight year period is 8.4%, after investment management fees.  The mean reversion methodology does, however, include a cap and a floor of 15% and 0% per annum, respectively, on the projected return for each of the next five years.  Projected returns after the next five years are set at 8.4%.  At December 31, 2012 and 2011, projected returns under mean reversion were below the 15% cap.
   
 
Deferred acquisition costs are reviewed periodically to ensure that the unamortized portion does not exceed the expected recoverable amounts.  Any amount deemed unrecoverable is written off with a charge through deferred acquisition costs amortization.  No such write-offs were required for 2012, 2011, and 2010.
   
 
Deferred Sales Inducements
 
Under current accounting guidance, certain sales inducement costs that are directly related to the successful acquisition of new or renewal insurance business can be capitalized as deferred sales inducement costs.  Bonus interest on deferred fixed annuities and contract enhancements on index linked annuities and variable annuities are capitalized as deferred sales inducements and included in other assets.  Deferred sales inducements are increased by interest thereon and amortized into income in proportion to estimated gross profits, including realized capital gains and losses and derivative movements.  Due to volatility of certain factors that affect gross profits, including realized capital gains and losses and derivative movements, amortization may be a benefit or a charge in any given period.  In the event of negative amortization, the related deferred sales inducements balance is capped at the initial amount capitalized, plus interest.  Unamortized deferred sales inducements are written off when a contract is internally replaced and substantially changed.
   
 
As certain fixed maturities available for sale are carried at fair value, an adjustment is made to deferred sales inducements equal to the change in amortization that would have occurred if such securities had been sold at their stated fair value and the proceeds reinvested at current yields.  This adjustment, along with the change in unrealized gains (losses) on fixed maturities available for sale, net of applicable tax, is credited or charged directly to equity as a component of other comprehensive income.  Deferred sales inducements decreased by $216.5 million and $147.6 million at December 31, 2012 and 2011, respectively, to reflect this adjustment.
   
 
For variable annuity business, the Company employs the same mean reversion methodology as is employed for deferred acquisition costs as described above.
   
 
Deferred sales inducements are reviewed periodically to ensure that the unamortized portion does not exceed the expected recoverable amounts.  Any amount deemed unrecoverable is written off with a charge through deferred sales inducements amortization.  No such write-offs were required for 2012, 2011, and 2010.
   
 
Actuarial Assumption Changes (Unlocking)
 
Annually, or as circumstances warrant, the Company conducts a comprehensive review of the assumptions used for its estimates of future gross profits underlying the amortization of deferred acquisition costs and deferred sales inducements, as well as the valuation of the embedded derivatives and reserves for life insurance and annuity products with living benefit and death benefit guarantees.  These assumptions include investment margins, mortality, persistency, rider utilization and policy maintenance expenses.  Based on this review, the cumulative balances of deferred acquisition costs, deferred sales inducements and life and annuity reserves are adjusted with an offsetting benefit or charge to net income.   
 
 
13
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Reinsurance and Funds Held Under Reinsurance Treaties
 
The Company enters into assumed and ceded reinsurance agreements with other companies in the normal course of business.  Ceded reinsurance agreements are reported on a gross basis on the Company’s consolidated balance sheets as an asset for amounts recoverable from reinsurers or as a component of other assets or liabilities for amounts, such as premiums, owed to or due from reinsurers.  Reinsurance assumed and ceded premiums and benefits paid or provided are accounted for on bases consistent with those used in accounting for the original policies issued and the terms of the reinsurance contracts.  Premium income and benefit expenses are reported net of reinsurance assumed and ceded.
   
 
In connection with and prior to the previously mentioned acquisition, REALIC entered into three retrocession reinsurance agreements (“retro treaties”) with Swiss Reinsurance Company Ltd. (“SRZ”).  Pursuant to these retro treaties, REALIC ceded on a 100% coinsurance basis to SRZ and SRZ assumed certain blocks of business written or reinsured by REALIC.
   
 
As a result of these retro treaties, the Company holds certain assets, primarily in the form of policy loans and fixed maturities, as collateral for the reinsurance recoverable.  Investment income and capital gains (losses) earned on assets held as collateral are paid by the Company to SRZ pursuant to the terms of the treaties.  Investment income and capital gains and losses are reported net of investment income and capital gains and losses on funds held under reinsurance treaties, with no impact on the Company’s consolidated income statement.
   
 
The income credited to SRZ on the funds held for the retro treaties is based on the income earned on those assets, which results in an embedded derivative (total return swap).  However, at acquisition, the Company elected the fair value option for the funds held liability, which is carried at fair value with changes in fair value reported in net investment income.  Accordingly, the embedded derivative is not bifurcated or separately valued.
   
 
Value of Business Acquired
 
As a result of the acquisition of SRLC in 2012, which is further described in Note 3, the Company has recorded an intangible asset representing the value of business acquired (“VOBA”), which is included in other assets.  In connection with the acquisition of insurance policies and investment contracts, a portion of the purchase price is assigned to the right to receive future gross profits from the acquired insurance policies and investment contracts.  This intangible asset, or VOBA, represents the actuarially estimated present value of future cash flows from the acquired policies.  The Company has established a VOBA intangible asset for the acquired traditional life insurance products and deferred annuity contracts, as a result of the acquisition of SRLC.  This intangible asset will be amortized over the life of the business, which approximates 20 years.  The unamortized VOBA balance is subject to recoverability testing at the end of each reporting period to ensure that the balance does not exceed the present value of anticipated gross profits.
   
 
Income Taxes
 
The Company files income tax returns with the U.S. federal government and various state and local jurisdictions, as well as certain foreign jurisdictions.
   
 
Jackson files a consolidated federal income tax return with Brooke Life and Jackson National Life Insurance Company of New York.  Subsequent to the liquidation of SRLC on September 5, 2012, REALIC also joined the consolidated tax return through the date of its merger into the Company on December 31, 2012. Jackson National Life (Bermuda) LTD is taxed as a controlled foreign corporation of Jackson.  All other subsidiaries are limited liability companies with all of their interests owned by Jackson.  Accordingly, they are not considered separate entities for income tax purposes and, therefore, are taxed as part of the operations of Jackson.  Income tax expense is the lesser of the amount calculated on a separate company basis or Jackson’s pro-rata share of the actual liability as determined under the consolidated return taking into account only Jackson and Brooke Life.
 
 
14
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Deferred federal income taxes arise from the recognition of temporary differences between the basis of assets and liabilities determined for financial reporting purposes and the basis determined for income tax purposes.  Such temporary differences are principally related to the effects of recording certain invested assets at market value, the deferral of policy acquisition costs and sales inducements and the provisions for future policy benefits and expenses.  Deferred tax assets and liabilities are measured using the tax rates expected to be in effect when such benefits are realized.  Jackson is required to test the value of deferred tax assets for realizability.  Deferred tax assets are reduced by a valuation allowance if, based on the weight of available positive and negative evidence, it is more likely than not that some portion, or all, of the deferred tax assets will not be realized.  In determining the need for a valuation allowance, the Company considers the carryback eligibility of losses, reversal of existing temporary differences, estimated future taxable income and tax planning strategies.
   
 
The determination of the valuation allowance for Jackson’s deferred tax assets requires management to make certain judgments and assumptions regarding future operations that are based on historical experience and expectations of future performance.  In order to recognize a tax benefit in the consolidated financial statements, there must be a greater than fifty percent chance of success of the Company’s position being sustained by the relevant taxing authority with regard to that tax position.  Management’s judgments are potentially subject to change given the inherent uncertainty in predicting future performance, which is impacted by such factors as policyholder behavior, competitor pricing and other specific industry and market conditions.
   
 
The Company recognizes accrued interest and penalties, if any, related to unrecognized tax benefits as a component of tax expense.
   
 
At the time of the acquisition of SRLC, REALIC had available approximately $153.7 million in net operating loss (“NOL”) carryforwards, which will be subject to limitations under Internal Revenue Code Section 382. Section 382 imposes limitations on the utilization of net operating loss carryforwards in the event of an acquisition of a company with such loss carryforwards. The Section 382 limitation is an annual limitation on the amount of pre-acquisition NOLs that a corporation may use to offset post-acquisition income. Section 382 further limits certain unrealized built-in losses at the time of acquisition. The annual limitation, subject to potential purchase price adjustments, is approximately $20.0 million.
   
 
Reserves for Future Policy Benefits and Claims Payable and Other Contract Holder Funds
 
For traditional life insurance contracts, which include term and whole life, reserves for future policy benefits are determined using the net level premium method and assumptions as of the issue date or acquisition date as to mortality, interest, persistency and expenses plus provisions for adverse deviations.  These assumptions are not unlocked unless determined to be deficient.  Mortality assumptions range from 25% to 160% of the 1975-1980 Basic Select and Ultimate tables depending on policy duration.  Interest rate assumptions range from 2.75% to 6.0%.  Lapse and expense assumptions are based on Company experience.  The Company’s liability for future policy benefits also includes net liabilities for guaranteed benefits related to certain nontraditional long-duration life and annuity contracts, which are further discussed in Note 10.
   
 
For the Company’s interest-sensitive life contracts, liabilities approximate the policyholder’s account value, plus the unamortized balance of the fair value adjustment related to the REALIC acquired business.  For deferred annuities, the liability is the account value, plus the unamortized balance of the fair value adjustment related to the REALIC acquired business.  For the fixed option on variable annuities, guaranteed investment contracts and other investment contracts, the liability is the policyholder’s account value.  The liability for index linked annuities is based on two components, 1) the imputed value of the underlying guaranteed host contract and 2) the fair value of the embedded option component of the contract.
   
 
Upon acquisition of REALIC, the Company recorded a fair value adjustment related to certain annuity and interest sensitive liability blocks of business to reflect the cost of the interest guarantees within the inforce liabilities, based on the difference between the guaranteed interest rate and an assumed new money guaranteed interest rate.  This adjustment was recorded in reserves for future policy benefits and claims payable.  This component of the acquired reserves will be reassessed at the end of each period, taking into account changes in the inforce block and the relationship between guaranteed rates and market crediting rates.  Any resulting change in the reserve will be recorded as a change in reserve through the consolidated income statement.
 
 
15
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The Company has formed both a special purpose vehicle and a statutory business trust, solely for the purpose of issuing Medium Term Note instruments to institutional investors, the proceeds of which are deposited by the Company and secured by the issuance of funding agreements.
   
 
Those Medium Term Note instruments issued in a foreign currency have been economically hedged for changes in exchange rates using cross-currency swaps.  The fair value of derivatives embedded in funding agreements, as well as unrealized foreign currency transaction gains and losses, are included in the carrying value of the trust instruments supported by funding agreements.
   
 
Trust instrument liabilities are adjusted to reflect the effects of foreign currency transaction gains and losses using exchange rates as of the reporting date.  Foreign currency transaction gains and losses are included in other investment losses.
   
 
Jackson and Squire Re are members of the FHLBI primarily for the purpose of participating in the bank’s mortgage-collateralized loan advance program with short-term and long-term funding facilities.  Members are required to purchase and hold a minimum amount of FHLBI capital stock plus additional stock based on outstanding advances.  Advances are in the form of short-term or long-term notes or funding agreements issued to FHLBI.
   
 
The Company’s stable value business is comprised of the guaranteed investment contracts, funding agreements and FHLBI funding agreement advances described above.
   
 
Contingent Liabilities
 
The Company is a party to legal actions and, at times, regulatory investigations.  Given the inherent unpredictability of these matters, it is difficult to estimate their impact on the Company’s financial position.  A reserve is established for contingent liabilities if it is probable that a loss has been incurred and the amount is reasonably estimable.  It is possible that an adverse outcome in certain of the Company’s contingent liabilities, or the use of different assumptions in the determination of amounts recorded, could have a material effect upon the Company’s financial position.  However, it is the opinion of management that the ultimate disposition of contingent liabilities will not have a material adverse effect on the Company’s financial condition.
   
 
Separate Account Assets and Liabilities
 
The Company maintains separate account assets, which are reported at fair value.  The related liabilities are reported at an amount equivalent to the separate account assets.  At December 31, 2012 and 2011, the assets and liabilities associated with variable life and annuity contracts, aggregated $80.1 billion and $58.8 billion, respectively.  Investment risks associated with market value changes are borne by the contract holders, except to the extent of minimum guarantees made by the Company.  Refer to Note 10 for additional information regarding the Company’s contractual guarantees.  Separate account net investment income, net investment realized and unrealized gains and losses, and the related liability changes are offset within the same line item in the consolidated income statements.  Amounts assessed against the contract holders for mortality, administrative, and other services are reported in revenue as fee income. 
   
 
Included in the above mentioned assets and liabilities is a Company issued group variable annuity contract designed for use in connection with and issued to the Company’s Defined Contribution Retirement Plan.  These deposits are allocated to the Jackson National Separate Account – II, which had a balance of $217.8 million and $185.7 million at December 31, 2012 and 2011, respectively.  The Company receives administrative fees for managing the funds.  These fees are recorded as earned and included in fee income in the consolidated income statements.
   
 
Debt
 
Liabilities for the Company’s debt are primarily carried at an amount equal to the unpaid principal balance.  Original issuance discount or premium and any debt issue costs, if applicable, are recognized as a component of interest expense over the period the debt is expected to be outstanding.  Refer to Note 11 for further information regarding the Company’s debt. 
 
 
16
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Share-Based Compensation
 
As more fully described in Note 16, the Company has certain share award plans that are either equity settled or liability settled.  For equity settled share award plans, the Company recognizes compensation expense based on a grant-date award fair value as determined using either the Black-Scholes model or the Monte Carlo model, ratably over the requisite service period of each individual grant, which generally equals the vesting period.  For the liability settled share award plans, the associated compensation expense is recognized based on the change in fair value of the award at the end of each reporting period due to cash settlement alternatives.
   
 
Revenue and Expense Recognition
 
Premiums for traditional life insurance are reported as revenues when due.  Benefits, claims and expenses are associated with earned revenues in order to recognize profit over the lives of the contracts.  This association is accomplished through provisions for future policy benefits and the deferral and amortization of acquisition costs.
   
 
Deposits on interest-sensitive life products and investment contracts, principally deferred annuities and guaranteed investment contracts, are treated as policyholder deposits and excluded from revenue.  Revenues consist primarily of investment income and charges assessed against the account value for mortality charges, surrenders, variable annuity benefit guarantees and administrative expenses.  Fee income also includes revenues related to asset management fees and certain service fees.  Surrender benefits are treated as repayments of the policyholder account.  Annuity benefit payments are treated as reductions to the policyholder account.  Death benefits in excess of the policyholder account are recognized as an expense when incurred.  Expenses consist primarily of the interest credited to policyholder deposits.  Underwriting and other acquisition expenses are associated with gross profit in order to recognize profit over the life of the business.  This is accomplished through deferral and amortization of acquisition costs and sales inducements.  Expenses not related to policy acquisition are recognized when incurred.
   
 
Investment income is not accrued on securities in default and otherwise where the collection is uncertain.  In these cases, receipts of interest on such securities are used to reduce the cost basis of the securities.
   
 
Subsequent Events
 
The Company has evaluated events through March 12, 2013, which is the date the consolidated financial statements were available to be issued.
   
3.
Acquisition
   
 
On September 4, 2012, the Company acquired 100% of the equity in SRLC from Swiss Re for a preliminary purchase price of $663.3 million, which was reduced by an estimated $73.9 million current net operating loss carryback income tax recoverable, resulting in an initial cash payment of $589.4 million at the time of sale. Subsequent adjustments reduced the preliminary purchase price to $587.3 million, which remains subject to final agreement with Swiss Re.
   
 
SRLC’s primary subsidiary was REALIC, which was merged into Jackson as of December 31, 2012.  REALIC’s primary business activity involved the acquisition of blocks of life insurance, including corporate owned life insurance, disability income and/or annuity contracts in force.  In addition to REALIC, SRLC had several other insignificant subsidiaries.  Subsequent to the purchase, SRLC was dissolved and its subsidiaries became direct subsidiaries of Jackson.  The acquisition expanded Jackson’s life insurance base, further diversifying risk, while taking advantage of Jackson’s low cost structure.  The results of the above mentioned subsidiaries have been included in these consolidated financial statements since the date of acquisition.
   
 
In conjunction with the acquisition, which was accounted for under the purchase method of accounting, the Company recorded a VOBA intangible asset of $8.0 million, which is included in other assets.  This intangible asset represents the actuarially estimated present value of future cash flows from the acquired policies.  The Company has established this VOBA intangible asset for the acquired traditional life insurance products and deferred annuity contracts, as a result of the acquisition.  This intangible asset will be amortized over the life of the business, which approximates 20 years.  The unamortized VOBA balance is subject to recoverability testing at the end of each reporting period to ensure that the balance does not exceed the present value of anticipated gross profits. 
 
 
17
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Earnings subsequent to the date of acquisition of the acquired entities are included in the consolidated financial statements of the Company for the year ended December 31, 2012. 
   
 
The following table summarizes the fair value of SRLC’s assets acquired and liabilities assumed, as of the acquisition date of September 4, 2012 (in thousands):

Assets:
      
Fixed maturities
   $ 11,401,180  
Trading securities, at fair value
     8,946  
Commercial mortgage loans
     18,326  
Policy loans (includes $2,951,560 at fair value under the fair value option)
     3,483,191  
Cash and cash equivalents
     233,176  
Accrued investment income
     91,981  
Reinsurance recoverable
     8,647,203  
Value of business acquired
     8,000  
Deferred income taxes, net
     618,500  
Other assets
     131,090  
Separate account assets
     100,870  
Total assets
   $ 24,742,463  
Liabilities:
        
Reserves for future policy benefits and claims payable and other contract holder funds
   $ 20,409,694  
Funds held under reinsurance treaties, at fair value under fair value option
     3,295,994  
Other liabilities
     348,557  
Separate account liabilities
     100,870  
Total liabilities
   $ 24,155,115  
Net assets acquired, or purchase price
   $ 587,348  

 
In accordance with accounting guidance for business combinations, the Company will continue to review the balance sheet and record required adjustments, for up to a twelve month period following the acquisition close date, in order to reflect updated information on certain accruals, related expenses, or other potential valuation adjustments, if further refined information becomes available.   
   
 
The Company obtained third-party valuations of certain of its reserves on the acquired blocks of business.  All estimates, key assumptions, or other valuation methodologies were either provided by or reviewed by the Company.  While the Company chose to utilize a third-party valuation firm, the fair value analyses and valuation methodologies related to its reserves represent the conclusions of the Company’s management and not the conclusions or statements of any third-party.  The Company is continuing to further analyze and refine the valuation methodologies and calculations related to its reserves and any fair value adjustments to the reserves, including any associated reinsurance recoverable.  Further refinement of the reserves may also result in a corresponding adjustment to deferred taxes.  Any measurement period adjustments determined to be material will be applied retrospectively to the acquisition date in the Company’s consolidated financial statements and, depending on the nature of the adjustments, the Company’s operating results subsequent to the respective acquisition period could be affected. In addition, certain purchase price adjustments presented to the seller are still subject to finalization and could result in additional adjustments to the purchase price.
 
 
18
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The following table presents selected financial information reflecting results since September 4, 2012 of the acquired entities that are included in the Company’s consolidated income statements for the year ended December 31, 2012 (in thousands):

       
Total revenues
   $ 355,164  
Pretax income
     96,480  

 
The following table reflects the unaudited pro forma results for the Company, giving effect to the acquisition as if it had occurred as of the beginning of each of the periods presented and includes the result of certain non-recurring restructuring transactions effected by SRLC prior to the acquisition (in thousands).

   
For the Years Ended December 31,
  
   
2012
    
2011
  
Total revenues
   $ 5,896,740     $ 5,371,487  
Total expenses
     (4,505,032 )     (4,523,526 )
Pretax income
     1,391,708       847,961  
Income tax expense
     389,909       205,328  
Net income
   $ 1,001,799     $ 642,633  

 
While the unaudited pro forma results reflect the combined operations of Jackson and the REALIC acquired business, they are not necessarily indicative, nor are they intended to be indicative, of the financial position and future operating results of the merged companies.
   
4.
Investments
   
 
Investments are comprised primarily of fixed-income securities, primarily publicly traded industrial, utility and government bonds, asset-backed securities and commercial mortgage loans.  Asset-backed securities include mortgage-backed and other structured securities.  The Company generates the majority of its general account deposits from interest-sensitive individual annuity contracts, life insurance products and guaranteed investment contracts on which it has committed to pay a declared rate of interest.  The Company’s strategy of investing in fixed-income securities and loans aims to ensure matching of the asset yield with the amounts credited to the interest-sensitive liabilities and to earn a stable return on its investments.
 
 
19
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Fixed Maturities
 
The following table sets forth the composition of the fair value of fixed maturities at December 31, 2012, classified by rating categories as assigned by nationally recognized statistical rating organizations (“NRSRO”), the National Association of Insurance Commissioners (“NAIC”), or if not rated by such organizations, the Company’s affiliated investment advisor. At December 31, 2012, the carrying value of investments rated by the Company’s affiliated investment advisor totaled $338.0 million.  For purposes of the table, if not otherwise rated higher by a NRSRO, NAIC Class 1 investments are included in the A rating; Class 2 in BBB; Class 3 in BB and Classes 4 through 6 in B and below.

   
Percent of Total
  
   
Fixed Maturities
  
   
Carrying Value
  
Investment Rating
  
December 31, 2012
  
AAA
     24.2 %
AA
     4.9 %
A
     29.5 %
BBB
     36.1 %
Investment grade
     94.7 %
BB
     2.2 %
B and below
     3.1 %
Below investment grade
     5.3 %
Total fixed maturities
     100.0 %

 
At December 31, 2012, based on ratings by NRSROs, of the total carrying value of fixed maturities in an unrealized loss position, 86% were investment grade, 9% were below investment grade and 5% were not rated.  Unrealized losses on fixed maturities that were below investment grade or not rated were approximately 38% of the aggregate gross unrealized losses on available for sale fixed maturities.
   
 
Corporate securities in an unrealized loss position were diversified across industries.  As of December 31, 2012, the industries accounting for the larger percentage of unrealized losses included computers and electronics (1.45% of fixed maturities gross unrealized losses) and retail (1.11%).  The largest unrealized loss related to a single corporate obligor was $3.4 million at December 31, 2012.
   
 
At December 31, 2012 and 2011, the amortized cost, gross unrealized gains and losses, fair value and non-credit other than temporary impairment (“OTTI”) of available for sale fixed maturities, including $319.3 million and $126.7 million in securities carried at fair value under the fair value option, were as follows (in thousands):

         
Gross
    
Gross
              
   
Amortized
    
Unrealized
    
Unrealized
    
Fair
    
Non-credit
  
December 31, 2012
  
Cost (1)
    
Gains
    
Losses
    
Value
    
OTTI (2)
  
Fixed Maturities
                              
U.S. government securities
   $ 5,184,095     $ 408,142     $ 104,555     $ 5,487,682     $ -  
Other government securities
     1,227,727       2,864       11,848       1,218,743       -  
Public utilities
     4,152,032       559,519       6,732       4,704,819       -  
Corporate securities
     29,690,303       3,039,115       40,707       32,688,711       -  
Residential mortgage-backed
     3,812,349       141,072       78,898       3,874,523       (19,544 )
Commercial mortgage-backed
     3,800,532       492,460       50,463       4,242,529       (2,859 )
Other asset-backed securities
     991,044       24,005       67,418       947,631       (12,768 )
Total fixed maturities
   $ 48,858,082     $ 4,667,177     $ 360,621     $ 53,164,638     $ (35,171 )
 
 
20
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

         
Gross
    
Gross
              
   
Amortized
    
Unrealized
    
Unrealized
    
Fair
    
Non-credit
  
December 31, 2011
  
Cost (1)
    
Gains
    
Losses
    
Value
    
OTTI (2)
  
Fixed Maturities
                              
Government securities
   $ 2,932,197     $ 429,309     $ -     $ 3,361,506     $ -  
Public utilities
     2,346,651       324,466       881       2,670,236       -  
Corporate securities
     25,129,745       2,217,024       97,648       27,249,121       6,755  
Residential mortgage-backed
     4,127,911       146,430       285,434       3,988,907       (177,444 )
Commercial mortgage-backed
     3,064,184       324,360       59,110       3,329,434       (6,933 )
Other asset-backed securities
     1,087,800       15,564       156,273       947,091       (59,520 )
Total fixed maturities
   $ 38,688,488     $ 3,457,153     $ 599,346     $ 41,546,295     $ (237,142 )

(1)
Amortized cost, apart from the carrying value for securities carried at fair value under the fair value option.
(2)
Represents the amount of cumulative non-credit OTTI gains (losses) recognized in other comprehensive income on securities for which credit impairments have been recorded.

 
The amortized cost, gross unrealized gains and losses, and fair value of fixed maturities at December 31, 2012, by contractual maturity, are shown below (in thousands).  Expected maturities may differ from contractual maturities where securities can be called or prepaid with or without early redemption penalties.

         
Gross
    
Gross
        
   
Amortized (1)
    
Unrealized
    
Unrealized
        
   
Cost
    
Gains
    
Losses
    
Fair Value
  
Due in 1 year or less
   $ 1,438,984     $ 20,947     $ 282     $ 1,459,649  
Due after 1 year through 5 years
     7,515,905       711,182       2,166       8,224,921  
Due after 5 years through 10 years
     21,877,669       2,544,565       14,761       24,407,473  
Due after 10 years through 20 years
     3,637,342       323,702       17,981       3,943,063  
Due after 20 years
     5,784,257       409,244       128,652       6,064,849  
Residential mortgage-backed
     3,812,349       141,072       78,898       3,874,523  
Commercial mortgage-backed
     3,800,532       492,460       50,463       4,242,529  
Other asset-backed securities
     991,044       24,005       67,418       947,631  
Total
   $ 48,858,082     $ 4,667,177     $ 360,621     $ 53,164,638  

(1)
Amortized cost, apart from the carrying value for securities carried at fair value under the fair value option.

 
U.S. Treasury securities with a carrying value of $119.0 million and $4.6 million at December 31, 2012 and 2011, respectively, were on deposit with regulatory authorities, as required by law in various states in which business is conducted.
   
 
At December 31, 2012, the amortized cost and carrying value of fixed maturities in default that were anticipated to be income producing when purchased were $30 thousand and $7.4 million, respectively.  The amortized cost and carrying value of fixed maturities that have been non-income producing for the 12 months preceding December 31, 2012 were $30 thousand and $7.4 million, respectively.
   
 
At December 31, 2011, the amortized cost and carrying value of fixed maturities in default that were anticipated to be income producing when purchased were $2.3 million and $7.0 million, respectively.  The amortized cost and carrying value of fixed maturities that were non-income producing for the 12 months preceding December 31, 2011 were $2.3 million and $7.0 million, respectively.
   
 
At December 31, 2012, fixed maturities include $273.8 million held in trust pursuant to the retro treaties with SRZ.
 
 
21
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Residential mortgage-backed securities (“RMBS”) include certain RMBS which are collateralized by residential mortgage loans and are neither explicitly nor implicitly guaranteed by U.S. government agencies (“non-agency RMBS”).  The Company’s non-agency RMBS include investments in securities backed by prime, Alt-A, and subprime loans as follows (in thousands):

         
Gross
    
Gross
        
   
Amortized
    
Unrealized
    
Unrealized
    
Fair
  
December 31, 2012
  
Cost (1)
    
Gains
    
Losses
    
Value
  
Prime
   $ 723,602     $ 24,411     $ 13,878     $ 734,135  
Alt-A
     516,043       12,646       7,702       520,987  
Subprime
     473,891       3,292       54,439       422,744  
Total non-agency RMBS
   $ 1,713,536     $ 40,349     $ 76,019     $ 1,677,866  
 
           
Gross
    
Gross
          
   
Amortized
    
Unrealized
    
Unrealized
    
Fair
  
December 31, 2011
  
Cost (1)
    
Gains
    
Losses
    
Value
  
Prime
   $ 865,197     $ 5,522     $ 79,340     $ 791,379  
Alt-A
     560,471       2,076       85,280       477,267  
Subprime
     441,311       61       120,814       320,558  
Total non-agency RMBS
   $ 1,866,979     $ 7,659     $ 285,434     $ 1,589,204  

(1)
Amortized cost, apart from the carrying value for securities carried at fair value under the fair value option.

 
The Company defines its exposure to non-agency residential mortgage loans as follows.  Prime loan-backed securities are collateralized by mortgage loans made to the highest rated borrowers.  Alt-A loan-backed securities are collateralized by mortgage loans made to borrowers who lack credit documentation or necessary requirements to obtain prime borrower rates.  Subprime loan-backed securities are collateralized by mortgage loans made to borrowers that have a FICO score of 680 or lower.  Of the Company’s investments in Alt-A related mortgage-backed securities, 13% are rated investment grade by at least one NRSRO.  Of the Company’s investments in subprime related mortgage-backed securities, 29% are rated investment grade by at least one NRSRO.  In 2012, the Company recorded other-than-temporary impairment charges of $4.5 million, $11.3 million, and $9.5 million on securities backed by prime, Alt-A and subprime loans, respectively.  In 2011, the Company recorded other-than-temporary impairment charges of $14.1 million, $20.2 million, and $4.5 million on securities backed by prime, Alt-A and subprime loans, respectively.  In 2010, the Company recorded other-than-temporary impairment charges of $23.0 million, $50.5 million, and $11.4 million on securities backed by prime, Alt-A and subprime loans, respectively.
   
 
Asset-backed securities also include investments in securities which are collateralized by commercial mortgage loans (“CMBS”).  At December 31, 2012, the amortized cost and fair value of the Company’s investment in CMBS was $3.8 billion and $4.2 billion, respectively, of which 99% were rated investment grade by at least one NRSRO.  In 2012, 2011 and 2010, the Company recorded other-than-temporary impairment charges on CMBS of $3.4 million, $1.0 million and $11.1 million, respectively.
   
 
Corporate securities include direct investments in below investment grade syndicated bank loans.  Unlike most corporate debentures, syndicated bank loans are collateralized by specific tangible assets of the borrowers.  As such, investors in these securities that become impaired have historically experienced less severe losses compared to corporate bonds.  At December 31, 2012, the amortized cost and fair value of the Company’s direct investments in bank loans were $87.1 million and $87.7 million, respectively.  At December 31, 2011, the amortized cost and fair value of the Company’s direct investments in bank loans were $64.9 million and $63.8 million, respectively.  The Company did not have any impairments on these securities in 2012, 2011 and 2010.
 
 
22
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The following tables summarize the number of securities, fair value and the related amount of gross unrealized losses aggregated by investment category and length of time that individual fixed maturities have been in a continuous loss position (dollars in thousands):

   
December 31, 2012
    
December 31, 2011
                                     
   
Less than 12 months
    
Less than 12 months
  
   
Gross
                
Gross
              
   
Unrealized
          
# of
    
Unrealized
          
# of
  
   
Losses
    
Fair Value
    
securities
  
Losses
    
Fair Value
    
securities
  
U.S. government securities
   $ 104,555     $ 2,276,880       22     $ -     $ -       -  
Other government securities
     11,848       718,324       28       -       -       -  
Public utilities
     6,640       264,513       52       373       23,422       2  
Corporate securities
     38,948       2,317,590       273       57,525       1,615,252       149  
Residential mortgage-backed
     3,962       541,659       110       66,509       326,993       36  
Commercial mortgage-backed
     2,835       222,950       32       3,162       82,921       14  
Other asset-backed securities
     48       75,326       15       56,129       180,432       42  
Total temporarily impaired securities
   $ 168,836     $ 6,417,242       532     $ 183,698     $ 2,229,020       243  

   
12 months or longer
    
12 months or longer
  
   
Gross
                
Gross
              
   
Unrealized
          
# of
    
Unrealized
          
# of
  
   
Losses
    
Fair Value
    
securities
    
Losses
    
Fair Value
    
securities
  
U.S. government securities
   $ -     $ -       -     $ -     $ -       -  
Other government securities
     -       -       -       -       -       -  
Public utilities
     92       2,682       1       508       6,965       1  
Corporate securities
     1,759       94,279       16       40,123       259,037       44  
Residential mortgage-backed
     74,936       568,627       109       218,925       1,013,025       158  
Commercial mortgage-backed
     47,628       58,608       17       55,948       82,829       21  
Other asset-backed securities
     67,370       227,255       44       100,144       251,998       58  
Total temporarily impaired securities
   $ 191,785     $ 951,451       187     $ 415,648     $ 1,613,854       282  
 
   
Total
      
Total
  
   
Gross
                
Gross
              
   
Unrealized
          
# of
    
Unrealized
          
# of
  
   
Losses
    
Fair Value
    
securities
    
Losses
    
Fair Value
    
securities
  
U.S. government securities
   $ 104,555     $ 2,276,880       22     $ -     $ -       -  
Other government securities
     11,848       718,324       28       -       -       -  
Public utilities
     6,732       267,195       53       881       30,387       3  
Corporate securities
     40,707       2,411,869       289       97,648       1,874,289       193  
Residential mortgage-backed
     78,898       1,110,286       219       285,434       1,340,018       194  
Commercial mortgage-backed
     50,463       281,558       49       59,110       165,750       35  
Other asset-backed securities
     67,418       302,581       59       156,273       432,430       100  
Total temporarily impaired securities
  $ 360,621     $ 7,368,693       719     $ 599,346     $ 3,842,874       525  
 
 
23
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Other-Than-Temporary Impairments on Available For Sale Securities
 
The Company periodically reviews its available for sale fixed maturities on a case-by-case basis to determine if any decline in fair value to below cost or amortized cost is other-than-temporary.  Factors considered in determining whether a decline is other-than-temporary include the length of time a security has been in an unrealized loss position, the severity of the unrealized loss and the reasons for the decline in value and expectations for the amount and timing of a recovery in fair value.
   
 
Securities the Company determines are underperforming or potential problem securities are subject to regular review.  To facilitate the review, securities with significant declines in value, or where other objective criteria evidencing credit deterioration have been met, are included on a watch list.  Among the criteria for securities to be included on a watch list are: credit deterioration that has led to a significant decline in fair value of the security; a significant covenant related to the security has been breached; or an issuer has filed or indicated a possibility of filing for bankruptcy, has missed or announced it intends to miss a scheduled interest or principal payment, or has experienced a specific material adverse change that may impair its creditworthiness.
   
 
In performing these reviews, the Company considers the relevant facts and circumstances relating to each investment and exercises considerable judgment in determining whether a security is other-than-temporarily impaired.  Assessment factors include judgments about an obligor’s current and projected financial position, an issuer’s current and projected ability to service and repay its debt obligations, the existence of, and realizable value of, any collateral backing the obligations and the macro-economic and micro-economic outlooks for specific industries and issuers.  This assessment may also involve assumptions regarding underlying collateral such as prepayment rates, default and recovery rates, and third-party servicing capabilities.
   
 
Among the specific factors considered are whether the decline in fair value results from a change in the credit quality of the security itself, or from a downward movement in the market as a whole, and the likelihood of recovering the carrying value based on the near-term prospects of the issuer.  Unrealized losses that are considered to be primarily the result of market conditions (e.g., minor increases in interest rates, temporary market illiquidity or volatility, or industry-related events) are usually determined to be temporary, and where the Company also believes there exists a reasonable expectation for recovery in the near term.  To the extent that factors contributing to impairment losses recognized affect other investments, such investments are also reviewed for other-than-temporary impairment and losses are recorded when appropriate.
   
 
In addition to the review procedures described above, investments in asset-backed securities where market prices are depressed are subject to a review of their future estimated cash flows, including expected and stress case scenarios, to identify potential shortfalls in contractual payments.  These estimated cash flows are developed using available performance indicators from the underlying assets including current and projected default or delinquency rates, levels of credit enhancement, current subordination levels, vintage, expected loss severity and other relevant characteristics.  These estimates reflect a combination of data derived by third parties and internally developed assumptions.  Where possible, this data is benchmarked against third-party sources.
   
 
Even in the case of severely depressed market values on asset-backed securities, the Company places significant reliance on the results of its cash flow testing and its lack of an intent to sell these securities until their fair values recover when reaching other-than-temporary impairment conclusions with regard to these securities.  Other-than-temporary impairment charges are recorded on asset-backed securities when the Company forecasts a contractual payment shortfall.
   
 
Jackson recognizes other-than-temporary impairments on debt securities in an unrealized loss position when any one of the following circumstances exists:
 
 
●
The Company does not expect full recovery of the amortized cost based on the discounted cash flows estimated to be collected;
 
●
The Company intends to sell a security; or,
 
●
It is more likely than not that the Company will be required to sell a security prior to recovery.
 
 
24
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
For mortgage-backed securities, credit impairment is assessed using a cash flow model that estimates the cash flows on the underlying mortgages, using the security-specific collateral characteristics and transaction structure.  The model estimates cash flows from the underlying mortgage loans and distributes those cash flows to various tranches of securities, considering the transaction structure and any subordination and credit enhancements existing in that structure.  The cash flow model incorporates actual cash flows on the mortgage-backed securities through the current period and then projects the remaining cash flows using a number of assumptions, including prepayment speeds, default rates and loss severity.
   
 
Specifically for Prime and Alt-A RMBS, the default percentage is dependent on the severity of delinquency status, with foreclosures and real estate owned receiving higher rates, but also includes the currently performing loans.  As of December 31, 2012 and 2011, default rates for delinquent loans ranged from 15% to 100%.  At December 31, 2012 and 2011, loss severities were applied to generate and analyze cash flows of each bond and ranged from 30% to 70% and 30% to 65%, respectively.
   
 
These estimates reflect a combination of data derived by third parties and internally developed assumptions.  Where possible, this data is benchmarked against other third-party sources.  In addition, these estimates are extrapolated along a default timing curve to estimate the total lifetime pool default rate.
   
 
Other-than-temporary impairments are calculated as the difference between amortized cost and fair value.  For other-than-temporarily impaired securities where Jackson does not intend to sell the security and it is not more likely than not that Jackson will be required to sell the security prior to recovery, total other-than-temporary impairments are reduced by the non-credit portion of the other-than-temporary impairments, which are recognized in other comprehensive income.  The resultant net other-than-temporary impairments recorded in net income reflect the credit loss on the other-than-temporarily impaired securities.  The amortized cost of the other-than-temporarily impaired securities is reduced by the amount of this credit loss.
   
 
For securities that were deemed to be other-than-temporarily impaired and for which a non-credit loss was recorded in other comprehensive income, the amount recorded as an unrealized gain (loss) represents the difference between the fair value and the new amortized cost basis of the securities.  The unrealized gain (loss) on other-than-temporarily impaired securities is recorded in other comprehensive income.
   
 
The following table summarizes net realized investment gains (losses) for the periods indicated (in thousands):

   
Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Available-for-sale securities
                  
Realized gains on sale
   $ 173,337     $ 287,507     $ 440,843  
Realized losses on sale
     (65,495 )     (85,037 )     (356,080 )
Impairments:
                        
Total other-than-temporary impairments
     (172,730 )     (305,805 )     (319,977 )
Portion of other-than-temporary impairments included in other comprehensive income
     85,876       218,710       176,719  
Net other-than-temporary impairments
     (86,854 )     (87,095 )     (143,258 )
Other
     7,499       (1,442 )     3,000  
Net realized gains (losses) on non-derivative investments
     28,487       113,933       (55,495 )
Net losses on derivative instruments
     (745,593 )     (874,038 )     (1,109,469 )
Total net realized losses on investments
   $ (717,106 )   $ (760,105 )   $ (1,164,964 )

 
Included in net realized losses on investments are impairment charges on commercial mortgage loans and other invested assets of $0, $19.3 million and $5.0 million in 2012, 2011 and 2010, respectively.  The net losses on derivative instruments included in the above table are further detailed in Note 5.
   
 
The aggregate fair value of securities sold at a loss for the years ended December 31, 2012, 2011, and 2010 was $649.0 million, $1,053.2 million, and $1,926.7 million, respectively, which was approximately 91%, 93%, and 84% of book value, respectively.
 
 
25
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The following summarizes the current year activity for credit losses recognized in net income on debt securities where an other-than-temporary impairment was identified and the non-credit portion of the other-than-temporary impairment was included in other comprehensive income (in thousands):

   
Years Ended December 31,
  
   
2012
    
2011
  
Cumulative credit loss beginning balance
   $ 404,756     $ 698,370  
Additions:
                
New credit losses
     26,073       35,724  
Incremental credit losses
     60,781       32,073  
Reductions:
                
Securities sold, paid down or disposed of
     (124,172 )     (361,411 )
Securities where there is intent to sell
     (3,252 )     -  
Cumulative credit loss ending balance
   $ 364,186     $ 404,756  

 
There are inherent uncertainties in assessing the fair values assigned to the Company’s investments and in determining whether a decline in fair value is other-than-temporary.  The Company’s reviews of net present value and fair value involve several criteria including economic conditions, credit loss experience, other issuer-specific developments and estimated future cash flows.  These assessments are based on the best available information at the time.  Factors such as market liquidity, the widening of bid/ask spreads and a change in the cash flow assumptions can contribute to future price volatility.  If actual experience differs negatively from the assumptions and other considerations used in the consolidated financial statements, unrealized losses currently reported in accumulated other comprehensive income may be recognized in the consolidated income statements in future periods.
   
 
The Company currently has no intent to sell securities with unrealized losses considered to be temporary until they mature or recover in value and believes that it has the ability to do so.  However, if the specific facts and circumstances surrounding an individual security, or the outlook for its industry sector change, the Company may sell the security prior to its maturity or recovery and realize a loss.
   
 
Commercial Mortgage Loans
 
Commercial mortgage loans of $5.8 billion and $5.5 billion at December 31, 2012 and 2011, respectively, are reported net of an allowance for loan losses of $20.4 million and $20.1 million at each date, respectively.  At December 31, 2012, commercial mortgage loans were collateralized by properties located in 42 states.  Jackson’s commercial mortgage loan portfolio does not include single-family residential mortgage loans, and is therefore not exposed to the risk of defaults associated with residential subprime mortgage loans.  Jackson periodically reviews these loans for impairment and, during 2012, 2011, and 2010, recognized impairment charges against the allowance for loan losses of $8.4 million, $34.5 million, and $17.7 million, respectively.  In addition, Jackson recorded an impairment as a realized loss of $9.7 million during 2011.
   
 
The following table provides a summary of the allowance for losses in the Company’s commercial mortgage loan portfolio at December 31, 2012 and 2011 (in thousands):

   
Years Ended December 31,
  
Allowance for loan losses:
  
2012
    
2011
  
Balance at beginning of year
   $ 20,106     $ 33,190  
Charge-offs
     (8,394 )     (34,474 )
Recoveries
     -       -  
Net charge-offs
     (8,394 )     (34,474 )
Provision for loan losses
     8,683       21,390  
Balance at end of year
   $ 20,395     $ 20,106  
 
 
26
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The following table provides a summary of the allowance for losses in Jackson’s commercial mortgage loan portfolio (in thousands):

   
Allowance for Loan Losses
    
Recorded Investment
  
December 31, 2012:
            
Individually evaluated for impairment
   $ 9,216     $ 204,546  
Collectively evaluated for impairment
     11,179       5,554,451  
Total
   $ 20,395     $ 5,758,997  
                 
December 31, 2011:
                
Individually evaluated for impairment
   $ 3,481     $ 214,335  
Collectively evaluated for impairment
     16,625       5,316,035  
Total
   $ 20,106     $ 5,530,370  

 
The table below illustrates the delinquency status and accrual status of the carrying value of Jackson’s commercial mortgage loan holdings as of December 31, 2012 and 2011 (in thousands).  Delinquency status is determined from the date of the first missed contractual payment.

   
2012
    
2011
  
Accruing
            
Current
   $ 5,757,487     $ 5,518,802  
Less than 60 days delinquent
     -       -  
60 days to 90 days delinquent
     -       -  
91 days or more delinquent
     904       3,000  
Total accruing
     5,758,391       5,521,802  
Non-accrual
     606       8,568  
Total
   $ 5,758,997     $ 5,530,370  

 
27
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Under Jackson’s policy for monitoring commercial mortgage loans, all impaired commercial mortgage loans continue to be closely evaluated subsequent to impairment.  The table below summarizes the recorded investment, unpaid principal balance, related loan allowance, average recorded investment and investment income recognized on impaired loans during 2012 and 2011 (in thousands):

   
Recorded Investment
  
Unpaid Principal Balance
    
Related Loan Allowance
    
Average Recorded Investment
    
Investment Income Recognized
  
December 31, 2012:
                              
Impaired Loans with a Valuation Allowance
                        
Apartment
   $ 85,750     $ 113,107     $ 6,500     $ 91,708     $ 4,601  
Hotel
     41,823       44,502       2,678       39,291       1,655  
Office
     11,314       11,351       38       11,338       828  
Total
     138,887       168,960       9,216       142,337       7,084  
Impaired Loans without a Valuation Allowance
                          
Hotel
     26,509       30,036       -       30,683       1,742  
Office
     28,474       31,811       -       42,519       1,582  
Retail
     -       -       -       750       -  
Warehouse
     10,676       10,676       -       9,682       633  
Total
     65,659       72,523       -       83,634       3,957  
Total Impaired Loans
                                        
Apartment
     85,750       113,107       6,500       91,708       4,601  
Hotel
     68,332       74,538       2,678       69,974       3,397  
Office
     39,788       43,162       38       53,857       2,410  
Retail
     -       -       -       750       -  
Warehouse
     10,676       10,676       -       9,682       633  
Total
   $ 204,546     $ 241,483     $ 9,216     $ 225,971     $ 11,041  
December 31, 2011:
                                        
Impaired Loans with a Valuation Allowance
                                
Hotel
   $ 41,592     $ 44,920     $ 3,328     $ 41,116     $ 1,658  
Office
     11,319       11,472       153       11,038       688  
Total
     52,911       56,392       3,481       52,154       2,346  
Impaired Loans without a Valuation Allowance
                          
Apartment
     92,250       113,107       -       105,143       4,601  
Hotel
     27,109       34,581       -       29,583       1,252  
Office
     30,084       31,893       -       30,515       594  
Retail
     3,000       9,618       -       5,179       596  
Warehouse
     8,981       9,981       -       9,065       660  
Total
     161,424       199,180       -       179,485       7,703  
Total Impaired Loans
                                        
Apartment
     92,250       113,107       -       105,143       4,601  
Hotel
     68,701       79,501       3,328       70,699       2,910  
Office
     41,403       43,365       153       41,553       1,282  
Retail
     3,000       9,618       -       5,179       596  
Warehouse
     8,981       9,981       -       9,065       660  
Total
   $ 214,335     $ 255,572     $ 3,481     $ 231,639     $ 10,049  
 
 
28
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The following tables provide information about the credit quality of commercial mortgage loans (in thousands):

December 31, 2012
                          
   
In Good Standing
    
Restructured
    
Greater than 90 Days Delinquent
    
In the Process of Foreclosure
    
Total Carrying Value
  
Apartment
   $ 1,375,303     $ 30,281     $ 904     $ -     $ 1,406,488  
Hotel
     536,377       53,224       -       -       589,601  
Office
     889,084       37,032       -       606       926,722  
Retail
     1,063,642       -       -       -       1,063,642  
Warehouse
     1,765,268       7,276       -       -       1,772,544  
Total
   $ 5,629,674     $ 127,813     $ 904     $ 606     $ 5,758,997  

December 31, 2011
                          
   
In Good Standing
    
Restructured
    
Greater than 90 Days Delinquent
    
In the Process of Foreclosure
    
Total Carrying Value
  
Apartment
   $ 1,213,009     $ 32,710     $ -     $ -     $ 1,245,719  
Hotel
     583,824       53,592       -       6,000       643,416  
Office
     940,026       41,403       -       -       981,429  
Retail
     1,071,383       -       3,000       -       1,074,383  
Warehouse
     1,578,147       7,276       -       -       1,585,423  
Total
   $ 5,386,389     $ 134,981     $ 3,000     $ 6,000     $ 5,530,370  

 
The $3.0 million balance of commercial mortgage loans at December 31, 2011 that were greater than 90 days delinquent were also restructured.
   
 
During 2012 and 2011, there were no commercial mortgage loans involved in a troubled debt restructuring.
   
 
Securitizations
 
In 2003, Jackson executed the Piedmont CDO Trust (“Piedmont”) securitization transaction.  In this transaction, Jackson contributed $1,159.6 million of asset-backed securities, ultimately to Piedmont, which issued several classes of debt to acquire such securities.  The transaction was recorded as a sale; however, Jackson retained beneficial interests in the contributed asset-backed securities of approximately 80% by acquiring certain securities issued by Piedmont.  Prior to 2010, Piedmont, a qualified special purpose entity, was not consolidated by Jackson.
   
 
Revised accounting guidance on certain investment funds eliminated the qualifying special purpose entity exemption for consolidation.  Since Jackson was deemed to be the primary beneficiary of Piedmont, consolidation of Piedmont was required in 2010.
   
 
As a result of this change, the Company recorded a decrease in retained earnings of $48.2 million upon consolidation of Piedmont.  At December 31, 2010, Piedmont’s assets of $463.9 million and liabilities to external parties of $26.2 million were included in Jackson’s financial statements.  At the date of adoption, Jackson also elected to carry the assets and liabilities in the Piedmont trust at fair value, with changes in fair value reflected in the consolidated income statement.
   
 
During 2011, Jackson purchased the remaining outstanding external interest and, as a result, Piedmont was terminated.
   
 
In 2001, Jackson executed the Morgan Stanley Dean Witter Capital I, Series 2001-PPM (“MSDW”) securitization transaction.  Jackson contributed commercial mortgages with a total principal amount of $623.6 million to MSDW and retained beneficial interest.  Prior to 2010, MSDW, a qualified special purpose entity, was not consolidated by Jackson.
 
 
29
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Effective January 1, 2010, as a result of adoption of accounting guidance on certain investment funds, the Company was deemed to be the primary beneficiary of MSDW and, therefore, consolidated MSDW.  In March 2011, the external debt of MSDW was paid off entirely.  As such, Jackson’s consolidated financial statements include MSDW assets of $36.5 million and $48.1 million at December 31, 2012 and 2011, respectively.
   
 
Other Invested Assets
 
Other invested assets primarily include investments in limited partnerships, real estate, and other loans.  Investments in limited partnerships have carrying values of $1,219.5 million and $1,086.5 million at December 31, 2012 and 2011, respectively.  Real estate totaling $149.2 million and $168.9 million at December 31, 2012 and 2011, respectively, includes foreclosed properties with a book value of $0.7 million and $19.2 million, respectively.
   
 
Limited Purpose Enhanced Return Entities (“SERVES”)
 
In 2004, Jackson acquired a $47.5 million debt interest in a limited purpose entity, SERVES 2004-1 (“SERVES 3”), formed to pass through leveraged investment returns based on the performance of an underlying reference pool of syndicated bank loans totaling up to $300.0 million.  Jackson’s interest represented 95% of the capital structure of the entity.  Based on the Company’s initial analysis, it concluded that SERVES 3 was a VIE and that the Company was not the primary beneficiary.  Thus, the Company’s investment was initially reported at the fair value of this debt instrument.
   
 
During 2008, Jackson entered into “Option Put and Forbearance Agreements” with the counterparty to the SERVES 3 entity in exchange for the counterparty forbearing its right to initiate forced liquidation of the entity under certain market value triggers.  During 2009, Jackson entered into revised forbearance agreements with this counterparty.  The support provided by the agreement at December 31, 2012 could potentially expose Jackson to maximum losses of $51.1 million, if circumstances allowed the forbearance period to cease.  Jackson believes that, so long as the forbearance period continues, the risk of loss under the agreement is remote.
   
 
As a result of the additional exposure to SERVES 3 upon entering into the “Option Put and Forbearance Agreement”, Jackson determined that it is the primary beneficiary of SERVES 3 and, accordingly, consolidated SERVES 3 in its financial statements.  The accompanying consolidated financial statements include the underlying assets of $19.6 million and $49.5 million and net liabilities of $6.3 million and $2.7 million in 2012 and 2011, respectively, of this entity.  The creditors of SERVES 3 do not have recourse to the general credit of Jackson.
   
 
In 2008, Jackson acquired $40.0 million of debt interests in a limited purpose entity, SERVES 2006-1 (“SERVES 4”), formed to pass through leveraged investment returns based on the performance of an underlying reference pool of syndicated bank loans totaling up to $500.0 million.  At the acquisition date, the Company performed an analysis, which produced return scenarios based on various assumptions for the reference pool, including spread income, default and recovery ratios, and holding period appreciation/depreciation, to determine whether the structure was a VIE and, if so, whether Jackson was the primary beneficiary.  Based on the results of this analysis, the Company concluded that SERVES 4 was a VIE and that Jackson was not the primary beneficiary.  Thus, the Company’s investment is reported at the fair value of this debt instrument.  SERVES 4 notes were sold at par in May 2011.
   
 
Securities Lending
 
The Company has entered into securities lending agreements with an agent bank whereby blocks of securities are loaned to third parties, primarily major brokerage firms.  As of December 31, 2012 and 2011, the estimated fair value of loaned securities was $149.5 million and $51.6 million, respectively.  The agreements require a minimum of 102 percent of the fair value of the loaned securities to be held as collateral, calculated on a daily basis.  To further minimize the credit risks related to this program, the financial condition of counterparties is monitored on a regular basis.  At December 31, 2012 and 2011, cash collateral received in the amount of $153.7 million and $53.3 million, respectively, was invested by the agent bank and included in cash and cash equivalents of the Company.  A securities lending payable is included in liabilities for the amount of cash collateral received.
   
 
Securities lending transactions are used to generate income.  Income and expenses associated with these transactions are reported as net investment income.
 
 
30
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Repurchase Agreements
 
The Company routinely enters into repurchase agreements whereby the Company agrees to sell and repurchase securities.  These agreements are accounted for as financing transactions, with the assets and associated liabilities included in the consolidated balance sheets.  During 2012 and 2011, short-term borrowings under such agreements averaged $176.7 million and $316.4 million, respectively, with weighted average interest rates of 0.2% for both years.  At December 31, 2012 and 2011, the outstanding balance was $0 and $100.7 million, respectively, which was included within other liabilities in the consolidated balance sheets.  Interest expense totaled $0.3 million, $0.5 million, and $0.6 million in 2012, 2011, and 2010, respectively.  The highest level of short-term borrowings at any month end was $544.7 million in 2012 and $683.2 million in 2011.
   
 
Investment Income
 
The sources of net investment income were as follows (in thousands):

   
Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Fixed maturities
   $ 2,134,759     $ 2,164,833     $ 2,258,099  
Commercial mortgage loans
     294,581       283,881       285,123  
Limited partnerships
     136,649       85,949       69,250  
Derivative instruments
     160,305       64,710       39,498  
Policy loans
     172,212       66,860       65,930  
Other investment income
     30,442       30,458       58,700  
Total investment income
     2,928,948       2,696,691       2,776,600  
Less income on funds held under reinsurance treaties
     (93,021 )     -       -  
Less investment expenses
     (55,365 )     (52,105 )     (72,147 )
Net investment income
   $ 2,780,562     $ 2,644,586     $ 2,704,453  

 
Investment income of $25.0 million, $17.0 million, and $65.5 million of was recognized on trading securities held at December 31, 2012, 2011, and 2010, respectively.  During 2012 and 2011, $0.8 million and $11.2 million, respectively, of investment income was recognized on securities carried at fair value with changes in value recorded through the income statement.  During 2012, investment income was reduced $93.0 million for income earned on funds held under reinsurance treaties, including $94.3 million on policy loans, fixed maturity income of $2.8 million and a $3.9 million loss on fixed maturities with fair value recorded through the income statement.  The net investment income on derivative instruments included in the above table are further detailed in Note 5.
   
5.
Derivative Instruments
   
 
Jackson’s business model includes the acceptance, monitoring and mitigation of risk.  Specifically, Jackson considers, among other factors, exposures to interest rate and equity market movements, foreign exchange rates and other asset or liability prices.  The Company uses derivative instruments to mitigate or reduce these risks in accordance with established policies and goals.  Jackson’s derivative holdings, while effective in managing defined risks, are not structured to meet accounting requirements to be designated as hedging instruments.  As a result, freestanding derivatives are carried at fair value with changes recorded in other investment losses.
   
 
Cross-currency swaps, which embody spot and forward currency swaps and, in some cases, interest rate and equity index swaps, are entered into for the purpose of hedging the Company issued foreign currency denominated trust instruments supported by funding agreements.  Cross-currency swaps serve to hedge foreign currency exchange risk embedded in the funding agreements and are carried at fair value.  The fair value of derivatives embedded in funding agreements, as well as unrealized foreign currency translation gains and losses, are included in the carrying value of the trust instruments supported by funding agreements.  Foreign currency translation gains and losses associated with funding agreement hedging activities are included in other investment losses.
 
 
31
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Credit default swaps, with maturities up to five years, are agreements where the Company has purchased default protection on certain underlying corporate bonds held in its portfolio.  These contracts allow the Company to sell the protected bonds at par value to the counterparty if a defined “default event” occurs, in exchange for periodic payments made by the Company for the life of the agreement.  Credit default swaps are carried at fair value.  The Company does not currently sell default protection using credit default swaps or other similar derivative instruments.
   
 
Put-swaption contracts provide the purchaser with the right, but not the obligation, to require the writer to pay the present value of a long-term interest rate swap at future exercise dates.  The Company purchases and writes put-swaptions for hedging purposes with original maturities of up to 10 years.  Put-swaptions hedge against significant upward movements in interest rates.  Written put-swaptions are entered into in conjunction with associated put-swaptions purchased from the same counterparties, referred to as linked put-swaptions.  Linked put-swaptions have identical notional amounts and strike prices, but have different underlying swap terms.  Due to the right of offset, linked put-swaptions are presented at the fair value of the net position with each counterparty.  Non-linked put-swaptions are carried at fair value.
   
 
Equity index futures contracts and equity index options (including various call and put options and put spreads), which are used to hedge the Company’s obligations associated with its index linked annuities and guarantees in variable annuity products, are carried at fair value.  These insurance products contain embedded options whose fair value is reported in other contract holder funds.
   
 
Total return swaps, for which the Company receives equity returns or returns based on reference pools of assets in exchange for short-term floating rate payments based on notional amounts, are held for both hedging and investment purposes, and are carried at fair value.
   
 
Interest rate swap agreements used for hedging purposes generally involve the exchange of fixed and floating payments based on a notional contract amount over the period for which the agreement remains outstanding without an exchange of the underlying notional amount.  Interest rate swaps are carried at fair value.  During 2012, 2011 and 2010, the Company entered into various interest rate swap transactions to more closely match the overall asset and liability duration.
 
 
32
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
A summary of the aggregate contractual or notional amounts and fair values of the Company’s freestanding derivative instruments were as follows (in thousands):

   
December 31, 2012
        
   
Assets
    
Liabilities
        
   
Contractual/
          
Contractual/
          
Net
  
   
Notional
    
Fair
    
Notional
    
Fair
    
Fair
  
   
Amount (1)
    
Value
    
Amount (1)
    
Value
    
Value
  
Credit default swaps
   $ -     $ -     $ 170,000     $ (7,155 )   $ (7,155 )
Cross-currency swaps
     527,332       140,792       -       -       140,792  
Equity index call
                                        
options
     5,557,900       143,780       1,000,000       (238,652 )     (94,872 )
Equity index futures
     -       -       6,212,938       (10,773 )     (10,773 )
Equity index put
                                        
options
     37,850,000       144,590       -       -       144,590  
Interest rate swaps
     15,400,000       1,685,430       13,150,000       (788,114 )     897,316  
Put-swaptions
     12,500,000       398,066       -       -       398,066  
Total return swaps
     -       -       300,000       (3,765 )     (3,765 )
Total
   $ 71,835,232     $ 2,512,658     $ 20,832,938     $ (1,048,459 )   $ 1,464,199  

   
December 31, 2011
        
   
Assets
    
Liabilities
        
   
Contractual/
          
Contractual/
          
Net
  
   
Notional
    
Fair
    
Notional
    
Fair
    
Fair
  
   
Amount (1)
    
Value
    
Amount (1)
    
Value
    
Value
  
Credit default swaps
   $ 45,000     $ 2,207     $ 165,000     $ (11,738 )   $ (9,531 )
Cross-currency swaps
     529,987       142,364       73,200       (11,017 )     131,347  
Equity index call
                                        
options
     2,817,800       173,605       4,756,897       (492,171 )     (318,566 )
Equity index futures
     -       -       5,636,700       (114,369 )     (114,369 )
Equity index put
                                        
options
     38,350,000       330,554       1,250,000       (8,725 )     321,829  
Interest rate swaps
     13,800,000       1,476,006       14,350,000       (740,578 )     735,428  
Put-swaptions
     15,500,000       478,798       2,000,000       (309 )     478,489  
Total return swaps
     300,000       1,934       -       -       1,934  
Total
   $ 71,342,787     $ 2,605,468     $ 28,231,797     $ (1,378,907 )   $ 1,226,561  

(1) With respect to swaps and put-swaptions, the notional amount represents the stated principal balance used as a basis for calculating payments.  With respect to futures and options, the contractual amount represents the market exposure of open positions.
 
 
33
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The following tables reflect the results of the Company’s derivatives, including gains (losses) and change in fair value of freestanding derivative instruments and embedded derivatives (in thousands):

   
Year Ended December 31, 2012
  
   
Other
    
Net
 
 
  
   
Investment
      Investment    
Net
  
   
Gains (Losses)
      Income      Gain (Loss)  
Credit default swaps
   $ 2,376     $ (10,046 )   $ (7,670 )
Equity index call options
     (48,567 )     -       (48,567 )
Equity index futures
     (855,912 )     -       (855,912 )
Equity index put options
     (783,303 )     -       (783,303 )
Index-linked annuity embedded derivatives
     (156,489 )     -       (156,489 )
Interest rate swaps
     167,075       171,600       338,675  
Put-swaptions
     106,914       (727 )     106,187  
Total return swaps
     -       (522 )     (522 )
Variable annuity embedded derivatives
     822,313       -       822,313  
Total
   $ (745,593 )   $ 160,305     $ (585,288 )
 
   
Year Ended December 31, 2011
  
   
Other
     Net   
 
  
   
Investment
      Investment    
Net
 
   
Gains (Losses)
      Income      Gain (Loss)  
Credit default swaps
   $ 9,420     $ (10,452 )   $ (1,032 )
Equity index call options
     77,616       -       77,616  
Equity index futures
     (528,345 )     -       (528,345 )
Equity index put options
     (270,405 )     -       (270,405 )
Index-linked annuity embedded derivatives
     (8,644 )     -       (8,644 )
Interest rate swaps
     816,426       64,535       880,961  
Put-swaptions
     469,869       (2,779 )     467,090  
Total return swaps
     -       13,406       13,406  
Variable annuity embedded derivatives
     (1,439,975 )     -       (1,439,975 )
Total
   $ (874,038 )   $ 64,710     $ (809,328 )
 
   
Year Ended December 31, 2010
  
   
Other
      Net    
  
  
   
Investment
      Investment    
Net
  
   
Gains (Losses)
       Income    
Gain (Loss)
  
Credit default swaps
   $ 8,617     $ (10,900 )   $ (2,283 )
Equity index call options
     (63,733 )     -       (63,733 )
Equity index futures
     (537,361 )     -       (537,361 )
Equity index put options
     (524,671 )     -       (524,671 )
Index-linked annuity embedded derivatives
     (211,684 )     -       (211,684 )
Interest rate swaps
     116,276       (15,446 )     100,830  
Put-swaptions
     11,202       3,646       14,848  
Spread cap options
     (18,089 )     31,790       13,701  
Total return swaps
     -       30,408       30,408  
Variable annuity embedded derivatives
     109,974       -       109,974  
Total
   $ (1,109,469 )   $ 39,498     $ (1,069,971 )
 
 
34
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
At December 31, 2012 and 2011, the fair value of Jackson’s net derivative assets by counterparty were $1,546.6 million and $1,457.1 million, respectively, and held collateral was $1,760.7 million and $1,505.5 million, respectively, related to these agreements.  At December 31, 2012 and 2011, the fair value of Jackson’s net derivative liabilities by counterparty were $82.4 million and $230.5 million, respectively, and provided collateral was $10.8 million and $172.5 million, respectively, related to these agreements.  All of Jackson’s master swap agreements contain credit downgrade provisions that allow a party to assign or terminate derivative transactions if the counterparty’s credit rating declines below an established limit.  If all of these provisions had been triggered at December 31, 2012 or 2011, Jackson would have to disburse $285.7 million and $106.5 million, respectively, to counterparties, representing the net fair values of derivatives by counterparty, less collateral held.
   
6.
Fair Value Measurements
   
 
The following table summarizes the fair value and carrying value of Jackson’s financial instruments (in thousands).  The basis for determining the fair value of each instrument is also described below.
 
 
   
December 31, 2012
    
December 31, 2011
  
   
Carrying Value
    
Fair Value
    
Carrying Value
    
Fair Value
  
Assets                        
Cash and cash equivalents
   $ 1,150,420     $ 1,150,420     $ 656,253     $ 656,253  
Fixed maturities (1)
     53,164,638       53,164,638       41,546,295       41,546,295  
Trading securities
     412,813       412,813       315,607       315,607  
Commercial mortgage loans
     5,758,997       6,194,507       5,530,370       5,937,422  
Policy loans (1)
     4,374,211       4,374,211       855,099       855,099  
Limited partnerships
     1,219,515       1,219,515       1,086,546       1,086,546  
Derivative instruments
     2,512,658       2,512,658       2,605,468       2,605,468  
GMIB reinsurance recoverable
     416,528       416,528       451,274       451,274  
Separate account assets
     80,134,446       80,134,446       58,796,937       58,796,937  
                                 
Liabilities                                
Other contract holder funds
                                
Annuity reserves (2)
   $ 39,422,770     $ 41,080,276     $ 36,569,559     $ 35,556,622  
Reserves for guaranteed investment contracts
     1,123,971       1,138,699       761,638       771,597  
Trust instruments supported by funding agreements
     1,341,408       1,372,165       1,663,204       1,709,966  
Federal Home Loan Bank funding agreements
     1,801,108       1,802,855       1,751,020       1,752,556  
Funds held under reinsurance treaties
     3,285,118       3,285,118       -       -  
Debt
     292,274       361,585       297,695       323,341  
Derivative instruments
     1,048,459       1,048,459       1,378,907       1,378,907  
Separate account liabilities
     80,134,446       80,134,446       58,796,937       58,796,937  
                                 
                                 
(1) Includes items carried at fair value under the fair value option, for which there is a corresponding liability within funds held under reinsurance treaties.
  
(2) Annuity reserves represent only the components of deposits on investment contracts that are considered to be financial instruments.
  
 
 
Fair value measurements are based upon observable and unobservable inputs.  Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s view of market assumptions in the absence of observable market information.  Jackson utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs.  All assets and liabilities measured at fair value are required to be classified into one of the following categories:

 
Level 1
Observable inputs that reflect quoted prices for identical assets or liabilities in active markets that the Company has the ability to access at the measurement date.  Level 1 securities include U.S. Treasury securities and exchange traded equity securities and derivative instruments.
     
 
Level 2
Observable inputs, other than quoted prices included in Level 1, for the asset or liability or prices for similar assets and liabilities.  Most fixed maturity securities that are model priced using observable inputs are classified within Level 2.  Also included are freestanding and embedded derivative instruments that are priced using models with observable market inputs.
 
 
35
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Level 3
Valuations that are derived from techniques in which one or more of the significant inputs are unobservable (including assumptions about risk).  Limited partnership interests and those embedded derivative instruments that are valued using unobservable inputs are included in Level 3.  Because Level 3 fair values, by their nature, contain unobservable market inputs, considerable judgment may be used to determine the Level 3 fair values.  Level 3 fair values represent the Company’s best estimate of an amount that could be realized in a current market exchange absent actual market exchanges.

 
In many situations, inputs used to measure the fair value of an asset or liability may fall into different levels of the fair value hierarchy.  In these situations, the Company will determine the level in which the fair value falls based upon the lowest level input that is significant to the determination of the fair value.  As a result, both observable and unobservable inputs may be used in the determination of fair values that the Company has classified within Level 3.
   
 
The Company determines the fair values of certain financial assets and liabilities based on quoted market prices, where available.  The Company may also determine fair value based on estimated future cash flows discounted at the appropriate current market rate.  When appropriate, fair values reflect adjustments for counterparty credit quality, the Company’s credit standing, liquidity and risk margins on unobservable inputs.
   
 
Where quoted market prices are not available, fair value estimates are made at a point in time, based on relevant market data, as well as the best information about the individual financial instrument.  At times, illiquid market conditions may result in inactive markets for certain of the Company’s financial instruments.  In such instances, there is generally no or limited observable market data for these assets and liabilities.  Fair value estimates for financial instruments deemed to be in an illiquid market are based on judgments regarding current economic conditions, liquidity discounts, currency, credit and interest rate risks, loss experience and other factors.  These fair values are estimates and involve considerable uncertainty and variability as a result of the inputs selected and may differ materially from the values that would have been used had an active market existed.  As a result of market inactivity, such calculated fair value estimates may not be realizable in an immediate sale or settlement of the instrument.  In addition, changes in the underlying assumptions used in the fair value measurement technique could significantly affect these fair value estimates.
   
 
The following is a discussion of the methodologies used to determine fair values of the financial instruments measured on both a recurring and nonrecurring basis reported in the following tables.
   
 
Fixed Maturity and Trading Securities
 
The fair values for fixed maturity and trading securities are determined by management using information available from independent pricing services, broker-dealer quotes, or internally derived estimates.  Priority is given to publicly available prices from independent sources, when available.  Securities for which the independent pricing service does not provide a quotation are either submitted to independent broker-dealers for prices or priced internally.  Typically inputs used by these three pricing methods include, but are not limited to, reported trades, benchmark yields, credit spreads, liquidity premiums and/or estimated cash flows based on default and prepayment assumptions.
   
 
As a result of typical trading volumes and the lack of specific quoted market prices for most fixed maturities, independent pricing services will normally derive the security prices through recently reported trades for identical or similar securities, making adjustments through the reporting date based upon available market observable information as outlined above.  If there are no recently reported trades, the independent pricing services and broker-dealers may use matrix or pricing model processes to develop a security price where future cash flow expectations are developed based upon collateral performance and discounted at relevant market rates.  Certain securities are priced using broker-dealer quotes, which may utilize proprietary inputs and models.  Additionally, the majority of these quotes are non-binding.
   
 
Included in the pricing of asset-backed securities are estimates of the rate of future prepayments of principal over the remaining life of the securities.  Such estimates are derived based on the characteristics of the underlying structure and prepayment assumptions believed to be relevant for the underlying collateral.  Actual prepayment experience may vary from these estimates.
 
 
36
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Internally derived estimates may be used to develop a fair value for securities for which the Company is unable to obtain either a reliable price from an independent pricing service or a suitable broker-dealer quote.  These estimates may incorporate Level 2 and Level 3 inputs and are generally derived using expected future cash flows, discounted at market interest rates available from market sources based on the credit quality and duration of the instrument to determine fair value.  For securities that may not be reliably priced using these internally developed pricing models, a fair value may be estimated using indicative market prices.  These prices are indicative of an exit price, but the assumptions used to establish the fair value may not be observable or corroborated by market observable information and, therefore, are considered to be Level 3 inputs.
   
 
The Company performs a monthly analysis on the prices and credit spreads received from third parties to ensure that the prices represent a reasonable estimate of the fair value.  This process involves quantitative and qualitative analysis and is overseen by investment and accounting professionals.  Examples of procedures performed include, but are not limited to, initial and ongoing review of third party pricing service methodologies, review of pricing statistics and trends, back testing recent trades and monitoring of trading volumes.  In addition, the Company considers whether prices received from independent broker-dealers represent a reasonable estimate of fair value through the use of internal and external cash flow models, which are developed based on spreads and, when available, market indices.  As a result of this analysis, if the Company determines there is a more appropriate fair value based upon the available market data, the price received from the third party may be adjusted accordingly.
   
 
For those securities that were internally valued at December 31, 2012 and 2011, an internally developed model was used to determine the fair value.  The pricing model used by the Company utilizes current spread levels of similarly rated securities to determine the market discount rate for the security.  Furthermore, appropriate risk premiums for illiquidity and non-performance are incorporated in the discount rate.  Cash flows, as estimated by the Company using issuer-specific default statistics and prepayment assumptions, are discounted to determine an estimated fair value. 
   
 
On an ongoing basis, the Company reviews the independent pricing services’ valuation methodologies and related inputs, and evaluates the various types of securities in its investment portfolio to determine an appropriate fair value hierarchy distribution based upon trading activity and the observability of market inputs.  Based on the results of this evaluation, each price is classified into Level 1, 2, or 3.  Most prices provided by independent pricing services, including broker-dealer quotes, are classified into Level 2 due to their use of market observable inputs.
   
 
Commercial Mortgage Loans
 
Fair values are determined by discounting expected future cash flows at current market interest rates, inclusive of a credit spread, for similar quality loans.  Certain loan characteristics considered significant in determining the spread may be based on internally developed estimates.  As a result, these investments have been classified as Level 3 within the fair value hierarchy.
   
 
Policy Loans
 
The Company believes the carrying value of policy loans approximates fair value.  Policy loans are funds provided to policyholders in return for a claim on the policies values and function like demand deposits which are redeemable upon repayment, death or surrender, and there is only one market price at which the transaction could be settled – the then current carrying value.  The funds provided are limited to the cash surrender value of the underlying policy.  The nature of policy loans is to have a negligible default risk as the loans are fully collateralized by the value of the policy.  Policy loans do not have a stated maturity and the balances and accrued interest are repaid either by the policyholder or with proceeds from the policy.  Due to the collateralized nature of policy loans and unpredictable timing of payments, the Company believes the carrying value of policy loans approximates fair value.
   
 
Freestanding Derivative Instruments
 
Freestanding derivative instruments are reported at fair value, which reflects the estimated amounts, net of payment accruals, which the Company would receive or pay upon sale or termination of the contracts at the reporting date. Changes in fair value are included in other investment losses.  Freestanding derivatives priced using third party pricing services incorporate inputs that are predominantly observable in the market. Inputs used to value derivatives include, but are not limited to, interest rate swap curves, credit spreads, interest rates, counterparty credit risk, equity volatility and equity index levels.
 
 
37
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Freestanding derivative instruments classified as Level 1 include futures, which are traded on active exchanges.  Freestanding derivative instruments classified as Level 2 include interest rate swaps, cross currency swaps, credit default swaps, total return swaps, put swaptions and equity index call and put options.  These derivative valuations are determined by third party pricing services using pricing models with inputs that are observable in the market or can be derived principally from, or corroborated by, observable market data.
   
 
Limited Partnerships
 
Fair value for limited partnership interests, which are included in other invested assets, is determined using the proportion of Jackson’s investment in each fund (NAV equivalent) as a practical expedient for fair value.  No adjustments to these amounts were deemed necessary at December 31, 2012 or 2011.
   
 
The Company’s limited partnership investments are not redeemable and distributions received are the result of liquidation of the underlying assets of the partnerships.  The term of Jackson’s interest in the partnerships is generally ten years, but may be extended for a period of time under provisions within the partnership agreements, if applicable.  The Company generally has the ability under the partnership agreements to sell its interest to another limited partner with the prior written consent of the general partner.  It is not probable and there is no instance where Jackson contemplated selling a limited partnership interest for an amount different from its NAV equivalent.
   
 
Funds Held Under Reinsurance Treaties
 
The fair value of the funds held is equal to the fair value of the assets held as collateral, which primarily consist of policy loans and fixed maturities.
   
 
Cash and Cash Equivalents
 
Cash and cash equivalents primarily include money market instruments and bank deposits.  Certain money market instruments are valued using unadjusted quoted prices in active markets and are classified as Level 1.
   
 
Separate Account Assets and Liabilities
 
Separate account assets are comprised of investments in mutual funds, which are categorized as Level 1 assets.  The value of separate account liabilities are set equal to the value of separate account assets.
   
 
Reserves for Future Policy Benefits and Claims Payable
 
Fair values for immediate annuities without mortality features are derived by discounting the future estimated cash flows using current market interest rates for similar maturities.  Fair values for deferred annuities, including index linked annuities, are determined using projected future cash flows discounted at current market interest rates.
   
 
Other Contract Holder Funds
 
Fair values for guaranteed investment contracts are based on the present value of future cash flows discounted at current market interest rates.
   
 
Fair values for trust instruments supported by funding agreements are based on the present value of future cash flows discounted at current market interest rates, plus the fair value of any embedded derivatives that are not required to be reported separately.
   
 
Fair values of the FHLBI funding agreements are based on present value of future cash flows discounted at current market interest rates.
   
 
Debt
 
Carrying value of the Company’s short-term debt is considered a reasonable estimate for fair value due to their short-term maturity.  Fair values of long-term debt are based on the present value of future cash flows discounted at current market interest rates.
 
 
38
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Certain Guaranteed Benefits
 
Variable annuity contracts issued by the Company offer various guaranteed minimum death, withdrawal, income and accumulation benefits.  Certain benefits, primarily non-life contingent guaranteed minimum withdrawal benefits (“GMWB”), guaranteed minimum accumulation benefits (“GMAB”) and the reinsured portion of the Company’s guaranteed minimum income benefits (“GMIB”), are recorded at fair value.  Guaranteed benefits that are not subject to fair value accounting are accounted for as insurance benefits.
   
 
Non-life contingent GMWBs and GMABs are recorded at fair value with changes in fair value recorded in other investment losses.  The fair value of the reserve is based on the expectations of future benefit payments and future fees associated with the benefits.  At the inception of the contract, the Company attributes to the derivative a portion of total fees collected from the contract holder, which is then held static in future valuations.  Those fees, generally referred to as the attributed fees, are set such that the present value of the attributed fees is equal to the present value of future claims expected to be paid under the guaranteed benefit at the inception of the contract.  In subsequent valuations, both the present value of future benefits and the present value of attributed fees are revalued based on current market conditions and policyholder behavior assumptions.  The difference between each of the two components represents the fair value of the embedded derivative.  Jackson discontinued offering the GMAB in 2011.
   
 
Jackson’s GMIB book is reinsured through an unrelated party and, due to the net settlement provisions of the reinsurance agreement, this contract meets the definition of a freestanding derivative.  Accordingly, the GMIB reinsurance agreement is recorded at fair value, with changes in fair value recorded in other investment losses.  Due to the inability to economically reinsure or hedge new issues of the GMIB, the Company discontinued offering the benefit in 2009.
   
 
Fair values for GMWB and GMAB embedded derivatives, as well as GMIB reinsurance recoverables, are calculated using internally developed models because active, observable markets do not exist for those guaranteed benefits.
   
 
The fair value calculation is based on the present value of future cash flows comprised of future expected benefit payments, less future attributed rider fees, over the lives of the contracts.  Estimating these cash flows requires numerous estimates and subjective judgments related to capital market inputs, as well as actuarially determined assumptions related to expectations concerning policyholder behavior.  Capital market inputs include expected market rates of return, market volatility, correlations of market index returns to funds, fund performance and discount rates.  The more significant actuarial assumptions include benefit utilization by policyholders under varying conditions, persistency, mortality, and withdrawal rates.  Because of the dynamic and complex nature of these cash flows, best estimate assumptions, plus risk margins, and a stochastic process involving the generation of thousands of scenarios that assume risk neutral returns consistent with swap rates are used.
 
 
 
At each valuation date, the Company assumes expected returns based on LIBOR swap rates as of that date to determine the value of expected future cash flows produced in the stochastic process.  Volatility assumptions are based on a weighting of available market data for implied market volatility for durations up to 10 years, at which point the projected volatility is held constant.  Additionally, non-performance risk is incorporated into the calculation through the use of discount rates based on a AA corporate credit curve as an approximation of Jackson’s own credit risk.  Other risk margins, particularly for policyholder behavior, are also incorporated into the model through the use of best estimate assumptions, plus a risk margin.  Estimates of future policyholder behavior are subjective and are based primarily on the Company’s experience.
   
 
As markets change, mature and evolve and actual policyholder behavior emerges, management continually evaluates the appropriateness of its assumptions for this component of the fair value model.
   
 
The use of the models and assumptions described above requires a significant amount of judgment.  Management believes the aggregation of each of these components results in an amount that the Company would be required to transfer for a liability, or receive for an asset, to or from a willing buyer or seller, if one existed, for those market participants to assume the risks associated with the guaranteed benefits and the related reinsurance.  However, the ultimate settlement amount of the liability, which is currently unknown, could likely be significantly different than this fair value.
 
 
39
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Financial Instruments Measured at Fair Value on a Recurring Basis
 
The following table summarizes the Company’s assets and liabilities that are carried at fair value by hierarchy levels (in thousands):

December 31, 2012
  
Total
    
Level 1
    
Level 2
    
Level 3
  
Assets
                        
Fixed maturities
                        
U.S. government securities
   $ 5,487,682     $ 5,487,682     $ -     $ -  
Other government securities
     1,218,743       -       1,218,743       -  
Corporate securities
     37,393,530       -       37,350,791       42,739  
Residential mortgage-backed
     3,874,523       -       3,874,492       31  
Commercial mortgage-backed
     4,242,529       -       4,242,529       -  
Other asset-backed securities
     947,631       -       941,008       6,623  
Trading securities
     412,813       342,990       -       69,823  
Policy loans
     2,994,756       -       -       2,994,756  
Limited partnerships
     1,219,515       -       -       1,219,515  
Derivative instruments
     2,512,658       -       2,512,658       -  
GMIB reinsurance recoverable
     416,528       -       -       416,528  
Separate account assets (1)
     80,134,446       80,134,446       -       -  
Total
   $ 140,855,354     $ 85,965,118     $ 50,140,221     $ 4,750,015  
                                 
Liabilities
                                
Embedded derivative liabilities (2)
   $ 2,185,380     $ -     $ 964,387     $ 1,220,993  
Derivative instruments
     1,048,459       10,773       1,033,921       3,765  
Funds held under reinsurance treaties
     3,285,118       -       -       3,285,118  
Separate account liabilities
     80,134,446       80,134,446       -       -  
Total
   $ 86,653,403     $ 80,145,219     $ 1,998,308     $ 4,509,876  
 
December 31, 2011
  
Total
    
Level 1
    
Level 2
    
Level 3
  
Assets
                        
Fixed maturities
                        
Government securities
   $ 3,361,506     $ 3,360,159     $ 1,347     $ -  
Corporate securities
     29,919,357       -       29,887,062       32,295  
Residential mortgage-backed
     3,988,907       -       3,988,907       -  
Commercial mortgage-backed
     3,329,434       -       3,329,434       -  
Other asset-backed securities
     947,091       11,249       925,782       10,060  
Trading securities
     315,607       255,716       -       59,891  
Limited partnerships
     1,086,546       -       -       1,086,546  
Derivative instruments
     2,605,468       -       2,603,534       1,934  
GMIB reinsurance recoverable
     451,274       -       -       451,274  
Separate account assets (1)
     58,796,937       58,796,937       -       -  
Total
   $ 104,802,127     $ 62,424,061     $ 40,736,066     $ 1,642,000  
                                 
Liabilities
                                
Embedded derivative liabilities (2)
   $ 2,949,878     $ -     $ 871,827     $ 2,078,051  
Derivative instruments
     1,378,907       114,368       1,264,539       -  
Separate account liabilities
     58,796,937       58,796,937       -       -  
Total
   $ 63,125,722     $ 58,911,305     $ 2,136,366     $ 2,078,051  
 
(1)
The value of the separate account liabilities is set equal to the value of the separate account assets.
   
(2)
Includes the embedded derivative liabilities related to GMWB reserves and equity indexed annuities.
 
 
40
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Assets and Liabilities Measured at Fair Value Using Significant Unobservable Inputs (Level 3)
   
 
Level 3 Assets and Liabilities by Price Source
 
The table below presents the balances of Level 3 assets and liabilities measured at fair value with their corresponding pricing sources (in thousands).

December 31, 2012
                  
Assets
  
Total
    
Internal
    
External
  
Fixed Maturities
                  
Corporate securities
   $ 42,739     $ 35,537     $ 7,202  
Residential mortgage-backed
     31       31       -  
Other asset-backed securities
     6,623       6,623       -  
Trading securities
     69,823       140       69,683  
Policy loans
     2,994,756       2,994,756       -  
Limited partnerships
     1,219,515       -       1,219,515  
GMIB reinsurance recoverable
     416,528       416,528       -  
Total
   $ 4,750,015     $ 3,453,615     $ 1,296,400  
                         
Liabilities
                        
Embedded derivative liabilities (1)
   $ 1,220,993     $ 1,220,993     $ -  
Derivative instruments
     3,765       3,765       -  
Funds held under reinsurance treaties
     3,285,118       3,285,118          
Total
   $ 4,509,876     $ 4,509,876     $ -  

 (1)
Includes the embedded derivative liabilities related to GMWB.

 
External pricing sources represent unadjusted prices from independent pricing services and independent indicative broker quotes where pricing inputs are not readily available.
   
 
Quantitative Information Regarding Internally-Priced Level 3 Assets and Liabilities
 
The table below presents quantitative information on significant internally-priced Level 3 assets and liabilities (in thousands):

   
As of December 31, 2012
   
Fair Value
    
Valuation Technique(s)
  
Unobservable Input(s)
    
Range (Weighted Average)
    
Impact of Increase in Input on Fair Value
  
Assets
                            
Fixed maturities
                            
Corporate securities
   $ 35,537    
Discounted cash flow
  
Discount rate
     100-519 (408)    
Decrease
  
Other asset-backed securities
     6,623    
Discounted cash flow
  
Discount rate
     283-610 (513)    
Decrease
  
Policy loans
     2,994,756    
Outstanding balance
   N/A     N/A     N/A  
GMIB reinsurance recoverable
     416,528    
Discounted cash flow
  
Policyholder behavior
     See below    
See below
  
Total
   $ 3,453,444                              
                                     
Liabilities
                                    
Embedded derivative liabilities
   $ 1,220,993    
Discounted cash flow
  
Policyholder behavior
     See below     See below  
Derivative instruments
     3,765    
Adjusted broker bid
  
Financing cost spread
     1.05%-4.41% (1.25%)     Increase  
Funds held under reinsurance treaties
     3,285,118    
Carrying value of asset
   N/A       N/A     N/A  
Total
   $ 4,509,876                              
 
 
41
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Sensitivity to Changes in Unobservable Inputs
 
The following is a general description of sensitivities of significant unobservable inputs and their impact on the fair value measurement for the assets and liabilities reflected in the table above.
   
 
Internally-priced corporate securities classified in Level 3 include private debt securities for which no price comparatives or spread levels can be observed.  For these securities, a discounted cash flow model was used and the primary unobservable input is an internally-developed discount rate.  Significant increases (decreases) in the discount rate would result in a significantly lower (higher) fair value measurement.
   
 
Other asset-backed securities classified in Level 3 are fair valued using a discounted cash flow model.  Unobservable inputs include an internally developed discount rate.  Significant increases (decreases) in the discount rate would result in a significantly lower (higher) fair value measurement.
   
 
Residential mortgage-backed securities of $31 thousand and trading securities of $140 thousand are fair valued using techniques incorporating unobservable inputs and are classified in Level 3 of the fair value hierarchy.  For these assets, their unobservable inputs and ranges of possible inputs do not materially affect their fair valuations and have been excluded from the quantitative information in the table above.
   
 
The GMIB reinsurance recoverable fair value calculation is based on the present value of future cash flows comprised of future expected reinsurance benefit receipts, less future attributed premium payments to reinsurers, over the lives of the contracts.  Estimating these cash flows requires actuarially determined assumptions related to expectations concerning policyholder behavior.  The more significant actuarial assumptions include benefit utilization, persistency, and mortality.  In general, an increase (decrease) in assumed benefit utilization would increase (decrease) the fair value of the reinsurance recoverable; an increase (decrease) in assumed persistency would increase (decrease) the fair value of the reinsurance recoverable; and an increase (decrease) in assumed mortality would decrease (increase) the fair value of the reinsurance recoverable.
   
 
Embedded derivative liabilities classified in Level 3 represent the fair value of GMWB and GMAB liabilities.  These fair value calculations are based on the present value of future cash flows comprised of future expected benefit payments, less future attributed rider fees, over the lives of the contracts.   Estimating these cash flows requires actuarially determined assumptions related to expectations concerning policyholder behavior.  The more significant actuarial assumptions include benefit utilization, persistency, and mortality.  In general, an increase (decrease) in assumed benefit utilization would increase (decrease) the fair value of the liabilities; an increase (decrease) in assumed persistency would increase (decrease) the fair value of the liabilities; and an increase (decrease) in assumed mortality would decrease (increase) the fair value of the liabilities.
 
 
 
Derivative instruments consist of a total return swap based on a reference pool of syndicated bank loan investments.  Inputs to fair value include broker quotes for the underlying assets, earnings on the reference pool, and an estimate for the embedded financing cost, which is a significant and unobservable input.  Significant increases (decreases) in estimated comparable financing costs would result in a higher (lower) fair value measurement.
 
 
42
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011
 
 
 
The tables below provide rollforwards for 2012 and 2011 of the financial instruments for which significant unobservable inputs (Level 3) are used in the fair value measurement.  Gains and losses in the table below include changes in fair value due partly to observable and unobservable factors.  The Company utilizes derivative instruments to manage the risk associated with certain assets and liabilities.  However, the derivative instruments hedging the related risks may not be classified within the same fair value hierarchy level as the associated assets and liabilities.  Therefore, the impact of the derivative instruments reported in Level 3 below may vary significantly from the total income effect of the hedged instruments.  Additionally, the Company’s policy for determining and disclosing transfers between levels is to recognize transfers using beginning of period balances.

         
Total Realized/Unrealized Gains (Losses) Included in
                    
                     
Purchases,
              
   
Fair Value
                
Sales,
    
Transfers
    
Fair Value
  
   
as of
          
Other
    
Issuances
    
in and/or
    
as of
  
   
January 1,
    
Net
    
Comprehensive
    
and
    
(out of)
    
December 31,
  
(in thousands)  
2012
    
Income
    
Income
    
Settlements
    
Level 3
    
2012
  
Assets                                    
Fixed maturities
                                    
Corporate securities
   $ 32,295     $ 1,655     $ 2,991     $ 31,100     $ (25,302 )   $ 42,739  
Residential mortgage-backed
     -       -       -       31       -       31  
Other asset-backed securities
     10,060       225       533       (4,195 )     -       6,623  
Trading securities
     59,891       12,094       -       (2,162 )     -       69,823  
Policy loans (1)
     2,951,560       (72,683 )     -       115,879       -       2,994,756  
Limited partnerships
     1,086,546       135,528       -       (2,559 )     -       1,219,515  
Derivative instruments
     1,934       (1,934 )     -       -       -       -  
GMIB reinsurance recoverable
     451,274       (34,746 )     -       -       -       416,528  
                                                 
Liabilities                                                
Embedded derivative liabilities
   $ (2,078,051 )   $ 857,058     $ -     $ -     $ -     $ (1,220,993 )
Derivative instruments
     -       (3,765 )     -       -       -       (3,765 )
Funds held under reinsurance treaties (1)
     (3,295,994 )     64,879       -       (54,003 )     -       (3,285,118 )
 
         
Total Realized/Unrealized Gains (Losses) Included in
                    
                     
Purchases,
              
   
Fair Value
                
Sales,
    
Transfers
    
Fair Value
  
   
as of
          
Other
    
Issuances
    
in and/or
    
as of
  
   
January 1,
    
Net
    
Comprehensive
    
and
    
(out of)
    
December 31,
  
(in thousands)  
2011
    
Income
    
Income
    
Settlements
    
Level 3
    
2011
  
Assets                                    
Fixed maturities
                                    
Corporate securities
   $ 32,806     $ 1,275     $ 1,676     $ (3,462 )   $ -     $ 32,295  
Other asset-backed securities
     74,813       (3,002 )     3,920       (73,868 )     8,197       10,060  
Trading securities
     211,935       15,934       -       (167,978 )     -       59,891  
Limited partnerships
     865,761       84,328       -       136,457       -       1,086,546  
Derivative instruments
     -       1,934       -       -       -       1,934  
GMIB reinsurance recoverable
     127,534       323,740       -       -       -       451,274  
                                                 
Liabilities                                                
Embedded derivative liabilities
   $ (313,534 )   $ (1,764,517 )   $ -     $ -     $ -     $ (2,078,051 )
Derivative instruments
     (5,831 )     5,831       -       -       -       -  
 
(1)
Represents fair value at acquisition date for beginning balance.
 
 
43
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The components of the amounts included in purchases, sales, issuances and settlements for years ended December 31, 2012 and 2011 shown above are as follows (in thousands):

December 31, 2012
  
Purchases
    
Sales
    
Issuances
    
Settlements
    
Total
  
Assets
                              
Fixed maturities
                              
Corporate securities
   $ 35,745     $ (4,645 )   $ -     $ -     $ 31,100  
Residential mortgage-backed
     31       -       -       -       31  
Other asset-backed securities
     -       (4,195 )     -       -       (4,195 )
Trading securities
     166       (2,328 )     -       -       (2,162 )
Limited partnerships
     234,440       (236,999 )     -       -       (2,559 )
Policy loans
     -       -       136,027       (20,148 )     115,879  
Total
   $ 270,382     $ (248,167 )   $ 136,027     $ (20,148 )   $ 138,094  
                                         
Liabilities
                                        
Funds held under reinsurance treaties
   $ -     $ -     $ (172,025 )   $ 118,022     $ (54,003 )
 
December 31, 2011
  
Purchases
    
Sales
    
Issuances
    
Settlements
    
Total
  
Assets
                              
Fixed maturities
                              
Corporate securities
   $ -     $ (3,462 )   $ -     $ -     $ (3,462 )
Other asset-backed securities
     -       (73,868 )     -       -       (73,868 )
Trading securities
     2,629       (170,607 )     -       -       (167,978 )
Limited partnerships
     254,880       (118,423 )     -       -       136,457  
Total
   $ 257,509     $ (366,360 )   $ -     $ -     $ (108,851 )

 
For the year ended December 31, 2012, Jackson transferred securities with an amortized cost and fair value of $25.3 million from Level 3 to Level 2 as a result of the Company being able to obtain pricing from an independent, third-party pricing service utilizing significant observable inputs.
   
 
For the year ended December 31, 2011, Jackson transferred securities with an amortized cost and fair value of $9.3 million and $8.2 million, respectively, into Level 3 from Level 2 as a result of third party pricing not being available.  There were no transfers between Level 1 and 2 of the fair value hierarchy in 2012 or 2011.
   
 
The portion of gains (losses) included in net income or other comprehensive income attributable to the change in unrealized gains and losses on Level 3 financial instruments still held at December 31, 2012 and 2011 was as follows (in thousands):

             
   
2012
    
2011
  
Assets
            
Fixed maturities
            
Corporate securities
   $ 4,646     $ 2,937  
Other asset-backed securities
     758       (3,865 )
Trading securities
     12,094       15,915  
Limited partnerships
     135,946       84,478  
Derivative instruments
     (1,934 )     1,934  
GMIB reinsurance recoverable
     (34,746 )     323,740  
                 
Liabilities
                
Embedded derivative liabilities
   $ 857,058     $ (1,764,517 )
Derivative instruments
     (3,765 )     5,831  
Funds held under reinsurance treaties
     6,342       -  
 
 
44
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Nonrecurring Fair Value Measurements
 
The table below presents the carrying amount and fair value by fair value hierarchy level of certain financial instruments that are not reported at fair value (in thousands).

       
December 31, 2012
    
December 31, 2011
  
   
Fair Value
Hierarchy
Level
  
Carrying Value
    
Fair Value
    
Carrying Value
    
Fair Value
  
Assets
                            
Cash and cash equivalents
  
Level 1
   $ 1,150,420     $ 1,150,420     $ 656,253     $ 656,253  
Commercial mortgage loans
  
Level 3
     5,758,997       6,194,507       5,530,370       5,937,422  
Policy loans
  
Level 3
     1,379,455       1,379,455       855,099       855,099  
                                     
Liabilities
                                    
Other contract holder funds
                                    
Annuity reserves (1)
  
Level 3
   $ 37,237,390     $ 38,894,896     $ 33,619,681     $ 32,606,744  
Reserves for guaranteed investment contracts
  
Level 3
     1,123,971       1,138,699       761,638       771,597  
Trust instruments supported by funding
  
Level 3
     1,341,408       1,372,165       1,663,204       1,709,966  
Federal Home Loan Bank funding agreements
  
Level 3
     1,801,108       1,802,855       1,751,020       1,752,556  
Debt
  
Level 3
     292,274       361,585       297,695       323,341  

(1)
Annuity reserves represent only the components of deposits on investment contracts that are considered to be financial instruments.

 
Fair Value Option
 
As described in Note 2, in connection with the acquisition of REALIC, the Company elected the fair value option for certain assets, which are held as collateral for reinsurance.  Accordingly, the Company established a funds held liability, for which the Company also elected the fair value option.  The value of the funds held liability is equal to the fair value of the assets held as collateral.  The income and any changes in unrealized gains and losses on these assets and the corresponding funds held liability are included in net investment income and have no impact on the Company’s consolidated income statement. Income and changes in unrealized gains and losses on other assets for which the Company has elected the fair value option are immaterial to the Company’s consolidated financial statements.
   
7.
Deferred Policy Acquisition Costs and Deferred Sales Inducement Costs
   
 
The balances of and changes in deferred policy acquisition costs, as of and for the years ended December 31 were as follows (in thousands):

   
2012
    
2011
    
2010
  
Balance, beginning of year
   $ 4,395,174     $ 4,170,644     $ 3,746,711  
Deferrals of acquisition costs
     1,105,124       1,002,864       938,131  
Amortization related to:
                        
Operations
     (443,296 )     (622,469 )     (293,483 )
Derivatives
     147,992       225,568       345,556  
Net realized (gains) losses
     (3,594 )     (12,304 )     4,621  
Total amortization
     (298,898 )     (409,205 )     56,694  
Unrealized investment gains
     (378,813 )     (373,792 )     (577,924 )
Other
     -       4,663       7,031  
Balance, end of year
   $ 4,822,587     $ 4,395,174     $ 4,170,643  
 
 
45
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The balances of and changes in deferred sales inducement costs, which are reported in other assets, as of and for the years ended December 31 were as follows (in thousands):

   
2012
    
2011
    
2010
  
Balance, beginning of year
   $ 602,486     $ 451,096     $ 476,749  
Deferrals of sales inducements
     171,393       183,517       144,037  
Amortization related to:
                        
Operations
     (131,317 )     (149,261 )     (110,854 )
Derivatives
     (12,796 )     183,744       34,373  
Net realized (gains) losses
     (665 )     (1,241 )     897  
Total amortization
     (144,778 )     33,242       (75,584 )
Unrealized investment gains
     (68,960 )     (65,369 )     (94,106 )
Balance, end of year
   $ 560,141     $ 602,486     $ 451,096  

8.
Reinsurance
   
 
The Company assumes and cedes reinsurance from and to other insurance companies in order to limit losses from large exposures; however, if the reinsurer is unable to meet its obligations, the originating issuer of the coverage retains the liability.  The Company reinsures certain of its risks to other reinsurers under a yearly renewable term, coinsurance, or modified coinsurance basis.  The Company monitors the financial strength rating of reinsurers on a monthly basis.
   
 
The Company previously acquired certain lines of business that are wholly ceded to non-affiliates.  These include both direct and assumed accident and health business, direct and assumed life insurance business, and certain institutional annuities.
   
 
Jackson’s GMIBs are reinsured through an unrelated party and, due to the net settlement provisions of the reinsurance agreement, meet the definition of a derivative.  Accordingly, the GMIB reinsurance agreement is recorded at fair value on the Company’s consolidated balance sheets, with changes in fair value recorded in other investment losses.
   
 
As a pre-closing condition to the acquisition described in Note 3, and after receipt of all required regulatory approvals, REALIC entered into three retro treaties with SRZ.  Pursuant to these retro treaties, REALIC ceded to SRZ on a 100% coinsurance basis certain blocks of business written or assumed by REALIC.  These blocks of business include the disability income and accident and health business written or assumed by REALIC, a mix of life and annuity insurance business written or assumed by REALIC, and the corporate owned life insurance business assumed by REALIC.  The effective date of the three retrocession agreements was July 1, 2012.
   
 
Pursuant to the retro treaties, the Company holds certain assets, primarily in the form of policy loans and fixed maturities, as collateral for the reinsurance recoverable.  Accordingly, the Company established a corresponding funds held under reinsurance treaties liability.  At December 31, 2012, this funds held liability was $3.3 billion.
 
 
46
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The effect of reinsurance on premiums was as follows (in thousands):

   
Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Direct premiums:
                  
Life
   $ 411,112     $ 257,015     $ 273,247  
Accident and health
     28,989       3,020       9,058  
Plus reinsurance assumed:
                        
Life
     28,233       12,728       13,736  
Accident and health
     4,765       860       1,122  
Less reinsurance ceded:
                        
Life
     (243,470 )     (109,407 )     (123,621 )
Accident and health
     (33,754 )     (3,880 )     (10,180 )
Annuity guaranteed benefits
     (19,605 )     (20,526 )     (20,641 )
Total net premiums
   $ 176,270     $ 139,810     $ 142,721  

 
The effect of reinsurance on benefits was as follows (in thousands):

   
Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Direct benefits
                  
Life
   $ 939,727     $ 668,546     $ 594,368  
Accident and health
     55,005       1,598       5,220  
Annuity guaranteed benefits
     86,651       73,756       92,382  
Plus reinsurance assumed:
                        
Life
     118,284       27,317       27,934  
Accident and health
     11,941       468       560  
Less reinsurance ceded:
                        
Life
     (292,834 )     (118,408 )     (121,595 )
Accident and health
     (66,946 )     (2,066 )     (5,780 )
Deferral of contract enhancements
     (157,931 )     (172,389 )     (125,336 )
Change in reserves, net of reinsurance
     (79,683 )     106,474       68,972  
Total benefits
   $ 614,214     $ 585,296     $ 536,725  

 
Components of the Company’s reinsurance recoverable as of December 31 were as follows (in thousands):

 
         December 31,    
   
2012
    
2011
  
Reserves:
            
Life
   $ 7,144,675     $ 893,963  
Accident and health
     896,942       5,764  
Guaranteed minimum income benefits
     416,528       451,274  
Other annuity benefits
     306,404       23,129  
Claims liability
     1,078,281       33,411  
Other
     34,078       2,147  
Total
   $ 9,876,908     $ 1,409,688  
 
 
47
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Included in the reinsurance recoverable were reserves ceded to Brooke Life of $44.5 million and $46.2 million at December 31, 2012 and 2011, respectively.  The largest amount ceded to any reinsurer at December 31, 2012 totaled $7.0 billion, which was primarily related to the retro treaties.
   
 
The following table sets forth the Company’s net life insurance in-force (in millions):

   
December 31,
  
   
2012
    
2011
  
Direct life insurance in-force
   $ 285,991     $ 88,014  
Amounts assumed from other companies
     26,619       1,334  
Amounts ceded to other companies
     (171,667 )     (47,059 )
Net life insurance in-force
   $ 140,943     $ 42,289  

9.
Reserves for Future Policy Benefits and Claims Payable and Other Contract Holder Funds
   
 
The following table sets forth the Company’s reserves for future policy benefits and claims payable balances as of December 31 (in thousands):

   
2012
    
2011
  
Traditional life
   $ 13,299,494     $ 1,863,584  
Guarantee benefits
     2,604,567       2,756,329  
Claims payable
     1,728,784       418,552  
Other
     345,403       40,323  
Total
   $ 17,978,248     $ 5,078,788  

 
For traditional life insurance contracts, which include term and whole life, reserves are determined using the net level premium method and assumptions as of the issue date or acquisition date as to mortality, interest, persistency and expenses, plus provisions for adverse deviation.  The acquisition of REALIC increased the Company’s traditional life reserves at December 31, 2012 by $12.1 billion.
   
 
The Company’s liability for future policy benefits also includes liabilities for guarantee benefits related to certain nontraditional long-duration life and annuity contracts, which are further discussed in Note 10.
   
 
The following table sets forth the Company’s liabilities for other contract holder funds balances as of December 31 (in thousands):

   
2012
    
2011
  
Interest-sensitive life
   $ 9,705,271     $ 5,094,839  
Variable annuity fixed option
     6,996,151       6,652,194  
Fixed annuity
     20,352,342       19,141,851  
Fixed index annuity
     11,507,614       9,879,350  
GICs, funding agreements and FHLB advances
     4,266,250       4,175,862  
Total
   $ 52,827,628     $ 44,944,096  

 
For interest-sensitive life contracts, liabilities approximate the policyholder’s account value, plus the unamortized balance of the fair value adjustment related to the REALIC acquired business.  The liability for fixed index annuities is based on two components, 1) the imputed value of the underlying guaranteed host contract, and 2) the fair value of the embedded option component of the contract.  For fixed annuities and other investment contracts, as detailed in the above table, the liability is the policyholder’s account value, plus the unamortized balance of the fair value adjustment related to the REALIC acquired business.  At December 31, 2012, the Company had interest sensitive life business with minimum guaranteed interest rates ranging from 2.5% to 6.0%, with a 4.67% average guaranteed rate and fixed interest rate annuities with minimum guaranteed rates ranging from 1.0% to 5.5% and a 2.53% average guaranteed rate.
 
 
48
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Upon acquisition of REALIC, the Company recorded a fair value adjustment related to certain annuity and interest sensitive liability blocks of business to reflect the cost of the interest guarantees within the inforce liabilities, based on the difference between the guaranteed interest rate and an assumed new money guaranteed interest rate.  This adjustment was recorded in reserves for future policy benefits and claims payable.  This component of the acquired reserve will be reassessed at the end of each period, taking into account changes in the inforce block and the relationship between guaranteed rates and market crediting rates.  Any resulting change in the reserve will be recorded as a change in reserve through the consolidated income statement.
   
 
The change in the fair value adjustments noted above have been included in the Company’s income statement as a change in reserve.
   
 
At December 31, 2012 and 2011, approximately 88% and 83%, respectively, of the Company’s fixed interest rate annuity account values correspond to crediting rates that are at the minimum guaranteed interest rates.  The following tables show the distribution of the fixed interest rate annuities’ account values within the presented ranges of minimum guaranteed interest rates at December 31 (in millions):

   
2012
  
                         
Minimum Guaranteed Interest Rate
  
Account Value
  
 
Fixed
    
Fixed Index
    
Variable
    
Total
  
1.0%
   $ 904.6     $ 1,118.1     $ 2,094.9     $ 4,117.6  
>1.0% - 2.0%
     3,113.1       6,926.3       3,522.1       13,561.5  
>2.0% - 3.0%
     9,758.5       3,463.2       1,379.2       14,600.9  
>3.0% - 4.0%
     2,008.2       -       -       2,008.2  
>4.0% - 5.0%
     2,467.6       -       -       2,467.6  
>5.0% - 5.5%
     340.3       -       -       340.3  
Total
   $ 18,592.3     $ 11,507.6     $ 6,996.2     $ 37,096.1  

   
2011
  
                         
Minimum Guaranteed Interest Rate
  
Account Value
  
 
Fixed
    
Fixed Index
    
Variable
    
Total
  
1.0%
   $ 302.4     $ 1,339.0     $ 1,448.1     $ 3,089.5  
>1.0% - 2.0%
     3,424.6       5,664.2       3,794.8       12,883.6  
>2.0% - 3.0%
     9,942.9       2,876.2       1,409.3       14,228.4  
>3.0% - 4.0%
     1,307.0       -       -       1,307.0  
>4.0% - 5.0%
     2,214.1       -       -       2,214.1  
>5.0% - 5.5%
     260.1       -       -       260.1  
Total
   $ 17,451.1     $ 9,879.4     $ 6,652.2     $ 33,982.7  

 
At December 31, 2012 and 2011, approximately 83% and 91%, respectively, of the Company’s interest sensitive life business account values correspond to crediting rates that are at the minimum guaranteed interest rates.  The following table shows the distribution of the interest sensitive life business account values within the presented ranges of minimum guaranteed interest rates at December 31 (in millions):

Minimum Guaranteed Interest
 
Account Value - Interest Sensitive Life
  
Rate  
2012
    
2011
  
>2.0% - 3.0%
   $ 298.1     $ 202.4  
>3.0% - 4.0%
     3,479.5       1,779.6  
>4.0% - 5.0%
     3,407.8       1,066.3  
>5.0% - 5.5%
     2,519.9       2,046.5  
Total
   $ 9,705.3     $ 5,094.8  
 
 
49
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The Company has established a European Medium Term Note program, with up to $7 billion in aggregate principal amount outstanding at any one time.  Jackson National Life Funding, LLC was formed as a special purpose vehicle solely for the purpose of issuing Medium Term Note instruments to institutional investors, the proceeds of which are deposited by the Company and secured by the issuance of funding agreements.  Carrying values totaled $0.6 billion and $0.7 billion at December 31, 2012 and 2011, respectively.
   
 
The Company has established a $10.8 billion aggregate Global Medium Term Note program.  Jackson National Life Global Funding was formed as a statutory business trust, solely for the purpose of issuing Medium Term Note instruments to institutional investors, the proceeds of which are deposited with Jackson and secured by the issuance of funding agreements.  The carrying values at December 31, 2012 and 2011 totaled $0.8 billion and $1.0 billion, respectively.
   
 
Those Medium Term Note instruments issued in a foreign currency have been hedged for changes in exchange rates using cross-currency swaps.  The fair value of derivatives embedded in funding agreements, as well as unrealized foreign currency transaction gains and losses, are included in the carrying value of the trust instruments supported by funding agreements.
   
 
Trust instrument liabilities are adjusted to reflect the effects of foreign currency translation gains and losses using exchange rates as of the reporting date.  Foreign currency translation gains and losses are included in other investment losses.
   
 
Jackson and Squire Re are members of the FHLBI primarily for the purpose of participating in the bank’s mortgage-collateralized loan advance program with short-term and long-term funding facilities.  Advances are in the form of short-term or long-term notes or funding agreements issued to FHLBI.  At December 31, 2012 and 2011, the Company held $115.1 million and $107.0 million, respectively, of FHLBI capital stock, supporting $1.8 billion in funding agreements, short-term and long-term borrowing capacity in both years.
   
10.
Certain Nontraditional Long-Duration Contracts and Variable Annuity Guarantees
 
The Company issues variable contracts through its separate accounts for which investment income and investment gains and losses accrue directly to, and investment risk is borne by, the contract holder (traditional variable annuities).  The Company also issues variable annuity and life contracts through separate accounts where the Company contractually guarantees to the contract holder (variable contracts with guarantees) either a) return of no less than total deposits made to the contract adjusted for any partial withdrawals, b) total deposits made to the contract adjusted for any partial withdrawals plus a minimum return, or c) the highest contract value on a specified anniversary date adjusted for any withdrawals following the contract anniversary.  These guarantees include benefits that are payable in the event of death (GMDB), annuitization (GMIB), at specified dates during the accumulation period (GMWB) or at the end of a specified period (GMAB).
   
 
The assets supporting the variable portion of both traditional variable annuities and variable contracts with guarantees are carried at fair value and reported as summary total separate account assets with an equivalent summary total reported for separate account liabilities.  Liabilities for guaranteed benefits are general account obligations and are reported in reserves for future policy benefits and claims payable.  Amounts assessed against the contract holders for mortality, administrative, and other services are reported in revenue as fee income.  Changes in liabilities for minimum guarantees are reported within death, other policy benefits and change in policy reserves within the consolidated income statement with the exception of changes in embedded derivatives, which are included in other investment losses.  Separate account net investment income, net investment realized and unrealized gains and losses, and the related liability changes are offset within the same line item in the consolidated income statements.
 
 
50
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011
 
 
At December 31, 2012 and 2011, the Company provided variable annuity contracts with guarantees, for which the net amount at risk (“NAR”) is the amount of guaranteed benefit in excess of current account value, as follows (dollars in millions):

                       
Average
                    Weighted  
Period
                Net  
Average
  
until
December 31, 2012
  
Minimum
    
Account
    
Amount
  
Attained
  
Expected
   
Return
    
Value
    
at Risk
  
Age
  
Annuitization
Return of net deposits plus a minimum return
                        
GMDB     0-6%     $ 66,587.5     $ 2,988.8  
64.4 years
  
 
GMWB - Premium only     0%       3,597.7       147.5        
GMWB     0-5%*       5,460.9       142.6        
GMAB - Premium only     0%       86.2       0.8        
Highest specified anniversary account value minus withdrawals post-anniversary
                              
GMDB             7,401.8       527.4  
64.0 years
    
GMWB - Highest anniversary only
             3,055.3       398.1        
GMWB             1,132.8       222.9        
Combination net deposits plus minimum return, highestspecified anniversary account value minus withdrawals post-anniversary
                              
GMDB     0-6%       4,397.6       565.0  
66.4 years
    
GMIB     0-6%       2,581.6       762.4      
3.3 years
GMWB     0-8%*       50,662.2       3,117.2        
 
                       
Average
                    Weighted  
Period
                Net  
Average
  
until
December 31, 2011
  
Minimum
    
Account
    
Amount
  
Attained
 
Expected
   
Return
    
Value
    
at Risk
  
Age
  
Annuitization
Return of net deposits plus a minimum return
                        
GMDB     0-6%     $ 49,063.8     $ 4,528.9  
64.2 years
  
 
GMWB - Premium only     0%       3,613.5       303.2        
GMWB     0-5%*       4,012.6       904.8        
GMAB - Premium only     0%       83.3       3.0        
 
                              
Highest specified anniversary account value minus withdrawals post-anniversary
                              
GMDB             6,218.9       1,053.7  
63.7 years
    
GMWB - Highest anniversary only             2,883.3       657.6        
GMWB             1,143.0       336.7        
Combination net deposits plus minimum return, highest specified anniversary account value minus withdrawals post-anniversary
                              
GMDB     0-6%       3,260.8       744.7  
66.1 years
    
GMIB     0-6%       2,582.0       893.7      
4.2 years
GMWB     0-8%*       34,037.8       3,517.2        
 
* Ranges shown based on simple interest.  The upper limits of 5% or 8% simple interest are approximately equal to 4.1% and 6%, respectively, on a compound interest basis over a typical 10-year bonus period.
 
 
51
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Amounts shown as GMWB above include a ‘not-for-life’ component up to the point at which the guaranteed withdrawal benefit is exhausted, after which benefits paid are considered to be ‘for-life’ benefits.  The liability related to this ‘not-for-life’ portion is valued as an embedded derivative, while the ‘for-life’ benefits are valued as an insurance liability (see below).  For this table, the net amount at risk of the ‘not-for-life’ component is the undiscounted excess of the guaranteed withdrawal benefit over the account value, and that of the ‘for-life’ component is the estimated value of additional life contingent benefits paid after the guaranteed withdrawal benefit is exhausted.
   
 
Account balances of contracts with guarantees were invested in variable separate accounts as follows (in millions):

   
December 31,
  
Fund type:
  
2012
    
2011
  
Equity
   $ 61,834.5     $ 44,916.8  
Bond
     9,221.0       6,606.6  
Balanced
     7,478.2       5,976.5  
Money market
     1,244.6       1,052.8  
Total
   $ 79,778.3     $ 58,552.7  

 
GMDB liabilities reflected in the general account were as follows (in millions):


   
2012
    
2011
    
2010
  
Balance at January 1
   $ 466.6     $ 342.0     $ 308.7  
Incurred guaranteed benefits
     100.2       198.4       125.7  
Paid guaranteed benefits
     (86.7 )     (73.8 )     (92.4 )
Balance at December 31
   $ 480.1     $ 466.6     $ 342.0  

 
The GMDB liability is determined by estimating the expected value of death benefits in excess of the projected account balance and recognizing the excess ratably over the accumulation period based on total expected assessments.  The Company regularly evaluates estimates used and adjusts the liability balance through the income statement, within death, other policy benefits and change in policy reserves, if actual experience or other evidence suggests that earlier assumptions should be revised.
   
 
The following assumptions and methodology were used to determine the GMDB liability at both December 31, 2012 and 2011 (except where otherwise noted):
 
1)
Use of a series of deterministic investment performance scenarios, based on historical average market volatility.
 
2)
Mean investment performance assumption of ­­8.4% after investment management fees, but before investment advisory fees and mortality and expense charges.
 
3)
Mortality equal to 78.0% to 100% of the Annuity 2000 table.
 
4)
Lapse rates varying by contract type, duration and degree the benefit is in-the-money and ranging from 0.50% to 40.0%, with an average of 4.0% during the surrender charge period and 10.0% thereafter.
 
5)
Discount rate of 8.4%.

 
Most GMWB reserves are considered to be derivatives under current accounting guidance and are recognized at fair value, with the change in fair value reported in net income.  The fair value of these liabilities is determined using stochastic modeling and inputs as further described in Note 6.  The fair valued GMWB reserve totaled $1,219.0 million and $2,074.8 million at December 31, 2012 and 2011, respectively, and was reported in reserves for future policy benefits and claims payable.
   
 
Jackson has also issued certain GMWB products that guarantee payments over a lifetime.  Reserves for the portion of these benefits after the point where the guaranteed withdrawal balance is exhausted are calculated similar to the GMDB liability with the sole exception that the reserve calculation uses a series of stochastic investment performance scenarios.  At December 31, 2012 and 2011, these GMWB reserves totaled $21.2 million and $14.7 million, respectively, and were reported in reserves for future policy benefits and claims payable.
 
 
52
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
GMAB benefits were offered on some variable annuity plans.  However, the Company no longer offers these benefits. At December 31, 2012 and 2011, the liability was $2.0 million and $3.2 million, respectively.
   
 
The direct GMIB liability is determined at each period end by estimating the expected value of the annuitization benefits in excess of the projected account balance at the date of annuitization and recognizing the excess ratably over the accumulation period based on total expected assessments.  The Company regularly evaluates estimates used and adjusts the liability balance through the income statement within death, other policy benefits and change in policy reserves, if actual experience or other evidence suggests that earlier assumptions should be revised.  The assumptions used for calculating the direct GMIB liability at December 31, 2012 and 2011 are consistent with those used for calculating the GMDB liability.  At December 31, 2012 and 2011, GMIB reserves before reinsurance totaled $16.3 million and $16.0 million, respectively.
   
 
Other Liabilities – Insurance and Annuitization Benefits
 
The Company has established additional reserves for life insurance business for universal life (“UL”) plans with secondary guarantees, interest-sensitive life (“ISWL”) plans that exhibit “profits followed by loss” patterns and account balance adjustments to tabular guaranteed cash values on one interest-sensitive life plan.  At December 31, 2012, this includes reserves for similar benefits on REALIC UL business acquired during the year.  The Company also has a small closed block of two-tier annuities, where different crediting rates are used for annuitization and surrender benefit calculations.  A liability is established to cover future annuitization benefits in excess of surrender values.  The total liability for this block is the surrender value, plus the annuitization reserve.
   
 
Liabilities for these benefits have been established according to the methodologies described below:

   
December 31, 2012
      
December 31, 2011
    
Benefit Type
  
Liability
(in millions)
    
Net Amount
at Risk
(in millions)
  
Weighted Average
Attained
Age
  
Liability
(in millions)
    
Net Amount
at Risk
(in millions)
  
Weighted Average
Attained
Age
UL insurance benefit *
   $ 785.6     $ 31,610.5  
58.1 years
   $ 105.1     $ 6,125.9  
55.9 years
Two-tier annuitization
     3.5       26.8  
65.2 years
     6.0       31.9  
64.7 years
ISWL account balance adjustment
     78.9       n/a  
n/a
     73.0       n/a  
n/a

 
* Amounts for the UL benefits are for the total of the plans containing any policies having projected non-zero excess benefits, and thus may include some policies with zero projected excess benefits.
   
 
The following assumptions and methodology were used to determine the UL insurance benefit liability at December 31, 2012 and 2011:

 
1)
Use of a series of deterministic premium persistency scenarios.
 
2)
Other experience assumptions similar to those used in amortization of deferred acquisition costs.
 
3)
Discount rates equal to the credited interest rates, approximately 4% to 5.5% projected.

 
The following assumptions and methodology were used to determine the two-tier annuitization benefit liability at December 31, 2012 and 2011:
 
1)
Use of a series of deterministic scenarios, varying by surrender rate and annuitization rate.
 
2)
Other experience assumptions similar to those used in amortization of deferred acquisition costs.
 
3)
Discount rates are equal to credited interest rates, approximately 3% to 4%.
 
 
53
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

11.
Debt
   
 
The aggregate carrying value of borrowings was as follows (in thousands):

   
2012
    
2011
  
Surplus notes
   $ 249,377     $ 249,354  
Mortgage loans
     30,397       30,841  
VIE related borrowings
     2,500       2,500  
FHLBI mortgage loan
     10,000       15,000  
Total
   $ 292,274     $ 297,695  
                 
Due in less than 1 year
   $ -          
Due in more than 1 to 5 years
     42,897          
Due after 5 years
     249,377          
Total
   $ 292,274          

 
Surplus notes
 
On March 15, 1997, the Company issued 8.15% surplus notes in the principal amount of $250.0 million due March 15, 2027.  These surplus notes were issued pursuant to Rule 144A under the Securities Act of 1933, and are unsecured and subordinated to all present and future indebtedness, policy claims and other creditor claims and may not be redeemed at the option of the Company or any holder prior to maturity.
   
 
Under Michigan Insurance Law, for statutory reporting purposes, the surplus notes are not part of the legal liabilities of the Company and are considered surplus funds.  Payments of interest or principal may only be made with the prior approval of the Commissioner of Insurance of the state of Michigan and only out of surplus earnings which the Commissioner determines to be available for such payments under Michigan Insurance Law.  Interest is payable semi-annually on March 15th and September 15th of each year.  Interest expense on the notes was $20.4 million in 2012, 2011, and 2010.
   
 
Mortgage loans
 
At December 31, 2012 and 2011, certain consolidated real estate VIEs had outstanding mortgage loans with a weighted average interest rate of 4.4%, with maturities through 2016.  Interest expense totaled $1.4 million, $1.4 million, and $2.1 million in 2012, 2011, and 2010, respectively.
   
 
VIE related borrowings
 
Certain of the Company’s VIEs have “equity” classes issued in the form of non-investment grade debt.  Accordingly, these equity classes are classified as notes payable rather than minority interest in the consolidated balance sheets.  These notes accrue contingent interest expense in addition to the stated coupon.  At December 31, 2011, there was a single equity class outstanding that matures in 2016.  The outstanding principal amount accrued interest at a weighted average interest rate of 5.3% and 9.4% at December 31, 2012 and 2011, respectively.  Interest expense on the notes in 2012, 2011, and 2010 totaled $0.1 million, $0.2 million, and $8.8 million, respectively.
   
 
Additionally, certain of the Company’s consolidated VIEs issued debt to external parties, which was redeemed in 2011.  While outstanding, the principal amount accrued interest at a weighted average interest rate of 0.8% in 2011.  Interest expense on the notes totaled $0.2 million and $2.6 million in 2011 and 2010, respectively, which were the only years these VIEs were consolidated in Jackson’s consolidated financial statements.
 
 
54
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
Federal Home Loan Bank Mortgage Loan
 
In 2010, the Company received a mortgage loan from the FHLBI, under its community investment program.  The loan accrues interest at 1.04% and the outstanding balance was $10.0 million and $15.0 million at December 31, 2012 and 2011, respectively.  Interest expense totaled $0.1 million and $0.2 million during 2012 and 2011, respectively.  At December 31, 2012, the mortgage loan was collateralized by real estate with a carrying value of $20.2 million.
   
12.
Federal Home Loan Bank Advances
   
 
The Company entered into a short-term advance program with the FHLBI in which interest rates were either fixed or variable based on the FHLBI cost of funds or market rates.  There were no advances outstanding at December 31, 2012.  Advances of $150.0 million at an interest rate of 0.14% were outstanding at December 31, 2011.  The Company paid interest of $0.3 million in 2012.  The Company did not pay interest during 2011 since advances were only drawn in December.  Advances were collateralized by CMBS and other structured securities with a carrying value of $165.7 million at December 31, 2011.
   
13.
Income Taxes
   
 
The components of the provision for federal, state and local income taxes were as follows (in thousands):

   
Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Current tax expense (benefit)
   $ 302,110     $ 58,481     $ (179,053 )
Deferred tax expense
     53,323       153,591       260,445  
Federal income tax expense
   $ 355,433     $ 212,072     $ 81,392  

 
The federal income tax provisions differ from the amounts determined by multiplying pre-tax income attributable to Jackson by the statutory federal income tax rate of 35% for 2012, 2011 and 2010 as follows (in thousands):

   
Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Income taxes at statutory rate
   $ 452,615     $ 276,431     $ 143,513  
Dividends received deduction
     (107,412 )     (59,136 )     (56,390 )
Other
     10,230       (5,223 )     (5,731 )
Federal income tax expense
   $ 355,433     $ 212,072     $ 81,392  
                         
Effective tax rate
     27.5 %     26.9 %     19.8 %

 
Federal income taxes paid (recovered) were $241.2 million, $170.0 million, and $(517.8) million in 2012, 2011, and 2010, respectively.  The 2010 tax recovery included $287.7 million due to Internal Revenue Service (“IRS”) guidance issued in March 2010 related to the adoption of new statutory reserving requirements for variable annuities in 2009 issued by the National Association of Insurance Commissioners (“NAIC”).  This new tax guidance required that the tax reserve decrease recognized upon implementation of the transition to the new reserving methodology be amortized over 10 years.  Approximately $822.1 million of the additional tax reserve deduction was available to carryback and offset the prior year’s taxable income.  For GAAP, this guidance resulted in a current tax recoverable, offset by a decrease in a deferred tax asset, with no impact on total tax expense.
 
 
55
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The tax effects of significant temporary differences that gave rise to deferred tax assets and liabilities were as follows (in thousands):

   
December 31,
  
   
2012
    
2011
  
Gross deferred tax asset
            
Difference between financial reporting and the tax basis of:
            
Policy reserves and other insurance items
   $ 3,120,346     $ 1,846,024  
Other-than-temporary impairments and other investment items
     76,647       122,244  
Deferred compensation
     48,067       42,690  
Other, net
     127,976       66,473  
Total gross deferred tax asset
     3,373,036       2,077,431  
                 
Gross deferred tax liability
                
Difference between financial reporting and the tax basis of:
                
Deferred acquisition costs and sales inducements
     (1,465,119 )     (1,511,911 )
Other investment items
     (315,416 )     (246,482 )
Other assets
     (20,799 )     (22,314 )
Net unrealized gains on available for sale securities
     (2,063,272 )     (1,001,325 )
Total gross deferred tax liability
     (3,864,606 )     (2,782,032 )
                 
Net deferred tax liability
   $ (491,570 )   $ (704,601 )

 
The Company is required to evaluate the recoverability of its deferred tax assets and establish a valuation allowance, if necessary, to reduce its deferred tax asset to an amount that is more likely than not to be realizable.  Considerable judgment and the use of estimates are required when determining whether a valuation allowance is necessary and, if so, the amount of such valuation allowance.  When evaluating the need for a valuation allowance, the Company considers many factors, including: the nature and character of the deferred tax assets and liabilities; taxable income in prior carryback years; future reversals of temporary differences; the length of time carryovers can be utilized; and any tax planning strategies the Company would employ to avoid a tax benefit from expiring unused.  Although realization is not assured, management believes as of December 31, 2012, it is more likely than not that the deferred tax assets, will be realized.  At December 31 2012 and 2011, the Company did not have a valuation allowance.
   
 
At December 31, 2012, the Company had a federal tax ordinary loss carryforward of $153.7 million which expires in 2026, that was attributable to the Company’s acquisition of REALIC.  Section 382 of the Internal Revenue Code imposes limitations on the utilization of net operating loss carryforwards.  The Section 382 limitation is an annual limitation on the amount of pre-acquisition NOLs that a corporation may use to offset post-acquisition income. Section 382 further limits certain unrealized built-in losses at the time of acquisition. The annual limitation, subject to potential purchase price adjustments, is approximately $20.0 million.
 
 
56
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
In August 2007, the IRS issued Revenue Ruling 2007-54 that would have changed accepted industry and IRS interpretations of the statutes governing the computation of the Dividends Received Deduction (“DRD”) on separate account assets held in connection with variable annuity and life contracts, but that ruling was suspended by Revenue Ruling 2007-61.  Revenue Ruling 2007-61 also announced the Treasury Department’s and the IRS’s intention to issue regulations with respect to certain computational aspects of the DRD on separate account assets held in connection with variable contracts.  Any regulations that the IRS ultimately proposes for issuance in this area will be subject to public notice and comment, at which time insurance companies and other interested parties will have the opportunity to raise legal and practical questions about the content, scope and application of such regulations.  Although regulations that represent a substantial change in an interpretation of the law are generally given a prospective effective date, there is no assurance that the change will not be retrospectively applied.  As a result, depending on the ultimate timing and substance of any such regulations, which are unknown at this time, such future regulations could result in the elimination of some or all of the separate account DRD tax benefit that the Company receives.  In January 2010, Jackson received a formal Notice of Assessment from the IRS disallowing the separate account DRD for 2003, 2005 and 2006.  Jackson did not agree with the assessment and filed a protest with the Appellate Division of the IRS.  In February 2013, the IRS fully conceded the separate account DRD issue in favor of the Company after obtaining approval from the Joint Committee on Taxation.
   
 
In February 2012, Brooke Life received a Notice of Proposed Adjustment from the IRS, regarding an assessment related to its tax treatment of interest expense on intercompany debt in 2007 and 2008.  Due to the intercompany tax sharing agreement, the effect of an adjustment, if any, would impact Jackson’s total stockholder’s equity.  The total aggregate exposure to the Company’s stockholder’s equity is approximately $160.0 million.  Brooke Life does not agree with the assessment, believes its current position is sustainable and filed a protest with the Appellate Division of the IRS.  In February 2013, the IRS fully conceded the debt/equity issue for years under examination in favor of the Company, subject to approval by the Joint Committee on Taxation.
   
 
During 2011, Jackson established a reserve for an unrecognized tax benefit as required for income tax uncertainties.  The following table summarizes the changes in the Company’s unrecognized tax benefits, for the years ended December 31, 2012 and 2011 (in thousands).

   
2012
    
2011
  
Unrecognized tax benefit, beginning of year
   $ 45,065     $ -  
Additions for tax positions identified
     -       45,065  
Reduction of tax positions of closed prior years
     -       -  
Reduction of reserve (1)
     (45,065 )     -  
Unrecognized tax benefit, end of year
   $ -     $ 45,065  

(1)
Elimination of reserve due to issuance of new IRS guidance

 
The Company has considered both permanent and temporary positions in determining the unrecognized tax benefit rollforward.  The total amount of unrecognized benefits represent tax positions for which there is uncertainty about the timing of certain deductions.  The timing of such deductions would not affect the annual effective tax rate, excluding the impact of interest and penalties.
   
 
Interest totaling $10.4 million related to these unrecognized tax benefits has been included in income tax expense in the consolidated income statement for 2011.  The Company has not recorded any amounts for penalties related to unrecognized tax benefits during 2012, 2011, or 2010.
   
 
Based on information available as of December 31, 2012, the Company believes that, in the next 12 months, there are no positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease.
 
 
57
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

14.
Commitments, Contingencies and Guarantees
   
 
The Company and its subsidiaries are involved in litigation arising in the ordinary course of business.  It is the opinion of management that the ultimate disposition of such litigation will not have a material adverse affect on the Company’s financial condition.  Jackson has been named in civil litigation proceedings, which appear to be substantially similar to other class action litigation brought against many life insurers including a modal premium case and allegations of misconduct in the sale of insurance products.  The Company accrues for legal contingencies once the contingency is deemed to be probable and reasonably estimable.  At December 31, 2012 and 2011, Jackson recorded accruals totaling $32.9 million and $19.9 million, respectively.
   
 
State guaranty funds provide payments for policyholders of insolvent life insurance companies.  These guaranty funds are financed by assessing solvent insurance companies based on location, volume and types of business. The Company estimated its reserve for future state guaranty fund assessments based on data received from the National Organization of Life and Health Insurance Guaranty Associations.  Based on data received, the Company’s reserve for future state guaranty fund assessments was $43.1 million and $26.6 million at the end of 2012 and 2011, respectively.  Related premium tax offsets were $19.7 million and $15.3 million at December 31, 2012 and 2011, respectively.  While Jackson cannot predict the amount and timing of any future assessments, the Company believes the reserve is adequate for all anticipated payments for known insolvencies.
   
 
At December 31, 2012, the Company had unfunded commitments related to its investments in limited partnerships and limited liability companies totaling $528.2 million.  At December 31, 2012, unfunded fixed-rate commercial mortgage loan commitments totaled $140.1 million.
   
 
The Company has received regulatory inquiries on an industry-wide matter relating to claims settlement practices and compliance with unclaimed property laws.  Concurrently, some regulators and state legislatures have required and others are considering proposals that would require life insurance companies to take additional steps to identify unreported deceased policy and contract holders.  Additionally, numerous states are contracting with independent firms to perform specific unclaimed property audits or targeted market conduct examinations covering claims settlement practices and procedures for escheating unclaimed property.  One such firm has been contracted by treasury departments of 26 states to perform an examination of the Company’s practices for handling unclaimed property.  Any regulatory audits, related examination activity and internal reviews may result in additional payments to beneficiaries, escheatment of funds deemed abandoned under state laws, administrative penalties and changes in the Company’s procedures for the identification of unreported claims and handling of escheatable property.
   
 
In 2011, the Company initiated a project to compare its entire policy master file to vendors’ databases of known deaths and accrued a $25.0 million provision for potential claims at December 31, 2011.  In 2012, the Company incurred losses of $28.0 million, net of policy reserves released upon death, as a result of the project.  At December 31, 2012, based on its current analysis, the Company has accrued $28.0 million for estimated remaining claims that have not yet been positively identified.
   
 
The Company has two separate service agreements with third party administrators to provide policyholder administrative services.  These agreements, subject to certain termination provisions, have ten-year periods and expire in 2019 and 2020.
 
 
58
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The Company leases office space, land and equipment under several operating leases that expire at various dates through 2051.  Certain leases include escalating lease rates, lease abatements and other incentives and, as a result, at December 31, 2012, Jackson recorded a liability of $12.1 million for future lease payments.  Lease expense was $28.1 million, $25.2 million, and $22.3 million in 2012, 2011, and 2010, respectively.  At December 31, 2012, future minimum payments under these noncancellable operating leases were as follows (in thousands):

2013
   $ 19,779    
2014
     17,984    
2015
     14,360    
2016
     11,939    
2017
     6,940    
Thereafter
     13,881    
Total
   $ 84,883    

15.
Share-Based Compensation
   
 
Certain officers participate in various share award plans relating to Prudential shares and/or American Depositary Receipts (“ADR’s”) that are tradable on the New York Stock Exchange and are described below.
   
 
The Group Performance Share Plan (“GPSP”) is a Prudential incentive plan in which all executive directors of Prudential and other senior executives can participate.  Awards are granted in the form of a nil cost option with a vesting period of three years.  The performance measure for the awards is that Prudential’s Total Shareholder Return (“TSR”) outperforms an index comprised of peer companies over a three-year period.  Vesting of the awards between each performance period is on a straight line sliding scale basis ranging from 0% (less than the peer index TSR return) to 100% (more than 120% of the peer index TSR return).  Participants are entitled to the value of reinvested dividends that would have accrued on the shares that vest.
   
 
The Business Unit Performance Plan (“BUPP”) is a Prudential incentive plan created to provide a common framework under which awards would be made to Chief Executive Officers (“CEO”) of Prudential’s business units.  Awards under this nil cost plan for Jackson’s CEO are based on compound annual growth in Jackson Shareholder Capital Value on a European Embedded Value (“EEV”) basis with performance measured over three years. Awards granted in 2009 and later are settled in ADR’s after vesting.  Participants are entitled to receive the value of reinvested dividends over the performance period for those shares/ADR’s that vest.  The compound annual growth parameters for the awards are based on factors relevant to the U.S. business and vesting between each performance point is on a straight line sliding scale basis ranging from 0% (less than 8% growth) to 100% (more than 12% growth).
   
 
In 2011, the Company granted one-off type retention awards to certain key senior executives within Jackson.  These awards were subject to the prior approval of the Jackson Remuneration Committee and are nil cost options with a contingent right to receive Prudential ADR’s.  The awards are contingent upon continued employment of the recipient through the award vesting date.  There are no performance measurements with these awards.
   
 
In 2012, the Company classifies all the above plans as equity settled plans and, thereby, reflects the net reserve related to the compensation expense and the value of the shares distributed under this plan within the statement of equity.  Prior periods have been reclassified to conform to this presentation.  At December 31, 2012 and 2011, the Company had $12.9 million and $8.0 million, respectively, reserved for future payments under these plans.
   
 
The Company also has a performance-related share award plan which, subject to the prior approval of the Jackson Remuneration Committee, may grant share awards to eligible employees in the form of a contingent right to receive Prudential ADR’s, or a conditional allocation of Prudential ADR’s.  These share awards are based on the compound annual EEV imputed growth in shareholder value of the U.S. business, have vesting periods of four years and are at nil cost to the employee.  Share awards vest between 0% (less than 8% growth) and 150% (more than 17.5% growth) of the grant amounts dependent on the compound annual growth rate attained over the performance period.  Award holders do not have any right to dividends or voting rights attached to the ADR’s granted during the performance period.
 
 
59
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The Company classifies this plan as a liability settled plan and, thereby, reflects the accrued compensation expense and the value of the shares distributed under this plan within other liabilities.  At December 31, 2012 and 2011, the Company had $23.9 million and $15.6 million, respectively, accrued for future payments under this plan.
   
 
The Company either acquires shares/ADR’s or reimburses Prudential for the costs of any shares/ADR’s that were distributed to participants in the above plans, or are to be distributed in the future. The shares/ADR’s acquired for all the share-award plans are held at cost in a trust account for future distributions.  The Company reflects the costs of shares/ADR’s held within the statement of equity as shares held in trust.  At December 31, 2012 and 2011, the Company had $25.1 million and $16.8 million of shares/ADR’s held at cost in the trust, respectively.
   
 
The Company recognizes share-based compensation expense associated with the equity settled plans based on the grant-date award fair value as determined using either the Black-Scholes model or the Monte Carlo model ratably over the requisite service period of each individual grant, which generally equals the vesting period. For the liability settled share award plans, compensation expense is recognized based on the change in fair value of the award at the end of each reporting period due to the plans cash settlement alternatives.
   
 
Total expense related to these share-based performance related compensation plans was as follows (in millions):

   
For the Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Group Performance Share Plan
   $ 8.0     $ 2.3     $ 1.5  
Business Unit Performance Plan
     7.2       3.7       -  
Retention Share Plan
     2.0       1.5       -  
Jackson performance plan
     15.8       4.3       10.7  
Total compensation expense related to incentive plans
   $ 33.0     $ 11.8     $ 12.2  
                         
Income tax benefit
   $ 11.5     $ 4.1     $ 4.3  

 
The total unrecognized compensation expense related to all share-based plans at December 31, 2012 was $12.9 million with a weighted average remaining period of 1.32 years.
   
 
The weighted average share/ADR fair values of share-based awards granted by plan during 2012, 2011 and 2010 were as follows:

                   
   
2012
    
2011
    
2010
  
Weighted Average Fair Value:
                  
Group Performance Share Plan
   $ 12.11     $ 12.84     $ 8.33  
Business Unit Performance Plan
   $ 20.89     $ 21.89     $ 15.48  
Jackson performance plan
   $ 24.24     $ 23.27     $ 15.97  

 
60
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011
 
 
The weighted average fair value for the Company’s performance awards represents the average Prudential ADR price for the thirty days following Prudential’s unaudited annual earnings release date.  The fair value amounts relating to the equity settled plans were determined using either the Black-Scholes or Monte Carlo option-pricing models. These models are used to calculate fair values for options and awards at the grant date based on the quoted market price of the stock at the measurement date, the dividend yield, expected volatility, risk-free interest rates and expected term. The following assumptions were used in 2012, 2011 and 2010 in determining the GPSP fair value:

   
2012
    
2011
    
2010
  
Dividend yield
     3.63 %     3.33 %     3.43 %
                         
Expected volatility
     32.80 %     28.80 %     43.00 %
                         
Risk-free interest rate
     0.30 %     1.33 %     1.78 %
                         
Expected life
  
3 years
    
3 years
    
3 years
  
                         
Weighted average share price
   $ 12.11     $ 12.84     $ 8.33  

 
The expected volatility is measured as the standard deviation of expected share price returns based on statistical analysis of daily share prices over a period up to the grant date equal to the expected life of the options. Risk-free interest rates are United Kingdom gilt rates with projections for three-year terms to match corresponding vesting periods.  Dividend yield is determined as the average yield over the year of the grant and expected dividends are not incorporated into the measurement of fair value.  For the GPSP, volatility and correlation between Prudential and an index constructed from a simple average of the Total Shareholder Return growth of ten companies is required. For the grants in 2012, an average index volatility and correlation of 32 percent and 76 percent, respectively, were used. Changes to the subjective input assumptions could materially affect the fair value estimate.
   
 
At December 31, 2012 and 2011, there were no outstanding non-vested Prudential shares granted.
   
 
Outstanding non-vested Prudential ADR’s granted were as follows:

   
GPSP
    
BUPP
    
Performance Award Plan
  
   
ADR’s
    
Weighted Average Grant Date Fair Value
    
ADR’s
    
Weighted Average Grant Date Fair Value
    
ADR’s
    
Weighted Average Grant Date Fair Value
  
At December 31, 2010
     385,459     $ 9.40       385,459     $ 14.80       1,228,400     $ 17.07  
Granted
     98,824       12.84       98,824       21.89       166,704       23.27  
Exercised
     -               -               206,000       26.34  
Lapsed/Forfeited
     -               -               203,745       15.46  
At December 31, 2011
     484,283       10.10       484,283       16.25       985,359       16.51  
                                                 
Granted
     99,628       12.11       99,628       20.89       162,121       24.24  
Exercised
     234,238               219,598       14.35       220,710       22.73  
Lapsed/Forfeited
     -               14,640       14.35       77,753       18.49  
At December 31, 2012
     349,673     $ 10.68       349,673     $ 18.83       849,017     $ 16.19  

 
At December 31, 2012, there were 333,676 non-vested Prudential ADR grants related to the one-off retention award plan, with a weighted average grant date price of $19.45.
 
 
61
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

16.
Statutory Accounting Capital and Surplus
   
 
The Company is required to prepare statutory financial statements in accordance with statutory accounting practices prescribed or permitted by the insurance department of the state of domicile.  Statutory accounting practices primarily differ from GAAP by charging policy acquisition costs to expense as incurred and establishing future policy benefit liabilities using different actuarial assumptions, as well as valuing investments and certain assets and accounting for deferred income taxes on a different basis.
   
 
Under Michigan Insurance Law, while Jackson must provide notification to the Michigan Commissioner prior to payment of any dividend, ordinary dividends on capital stock may only be distributed out of earned surplus, excluding any unrealized capital gains and the effect of permitted practices (referred to as adjusted earned surplus).  At December 31, 2012, the adjusted earned surplus of the Company was $1,100.7 million.  Ordinary dividends are also limited to the greater of 10% of statutory surplus as of the preceding year-end, excluding any increase arising from the application of permitted practices, or the statutory net income, excluding any realized investment gains, for the twelve month period ended on the preceding December 31.  The Commissioner may approve payment of dividends in excess of these amounts, which would be deemed an extraordinary dividend.  The maximum amount that would qualify as an ordinary dividend, which would consequently be free from restriction and available for payment of dividends to Brooke Life in 2013, is estimated to be $826.9 million, subject to the availability of adjusted earned surplus as of the dividend date.
   
 
The Company received capital contributions from its parent of $36.0 million, $19.4 million, and $150.1 million in 2012, 2011, and 2010, respectively.  The capital contributions included $36.0 million, $19.4 million, and $20.1 million in 2012, 2011, and 2010, respectively, from Brooke Life’s forgiveness of intercompany tax liabilities.  Dividend payments from the Company to its parent were $400.0 million, $530.0 million, and $275.0 million in 2012, 2011, and 2010, respectively.
   
 
Statutory capital and surplus of the Company, as reported in its Annual Statement, was $4.3 billion and $3.6 billion at December 31, 2012 and 2011, respectively.  Statutory net income (loss) of the Company, as reported in its Annual Statement, was $847.2 million, $(453.2) million, and $769.6 million in 2012, 2011, and 2010, respectively.
   
 
The Commissioner has granted Jackson a permitted practice that allows Jackson to carry interest rate swaps at book value, as if the requirements for statutory hedge accounting were in place, instead of at fair value as would have been otherwise required.  Jackson is required to demonstrate the effectiveness of its interest rate swap program pursuant to the Michigan Insurance Code.  This permitted practice expires on October 1, 2013.  At December 31, 2012 and 2011, the effect of the permitted practice decreased statutory surplus by $580.5 million and $474.4 million, net of tax, respectively.  The permitted practice had no impact on statutory net income.
   
 
Under Michigan Insurance Law, VOBA is reported as an admitted asset if certain criteria are met. In relation to the acquisition of REALIC and pursuant to Michigan Insurance Law at December 31, 2012, the Company reported approximately $470.1 million of statutory basis VOBA, which is fully admissible.  Accordingly, the acquisition had no impact on the Company’s statutory basis capital and surplus at the acquisition date.
   
 
The NAIC has developed certain risk-based capital (“RBC”) requirements for life insurance companies.  Under those requirements, compliance is determined by a ratio of a company’s total adjusted capital, calculated in a manner prescribed by the NAIC (“TAC”) to its authorized control level RBC, calculated in a manner prescribed by the NAIC (“ACL RBC”).  Companies below specific trigger points or ratios are classified within certain levels, each of which requires specified corrective action. The minimum level of TAC before corrective action commences is twice ACL RBC (“Company action level RBC”). At December 31, 2012 and 2011, the Company’s TAC was more than 400% of the Company action level RBC.
   
 
In addition, on the basis of statutory financial statements that insurers file with the state insurance regulators, the NAIC annually calculates twelve financial ratios to assist state regulators in monitoring the financial condition of insurance companies.  A usual range of results for each ratio is used as a benchmark and departure from the usual range on four or more of the ratios can lead to inquiries from individual state insurance departments.  In 2012 and 2011, there were no significant exceptions with any ratios.
 
 
62
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011
 
17.
Other Related Party Transactions
   
 
The Company’s investment portfolio is managed by PPM America, Inc. (“PPMA”), a registered investment advisor, and PPM Finance, Inc. (collectively, “PPM”).  PPM is ultimately a wholly owned subsidiary of Prudential.  The Company paid $38.7 million, $36.6 million, and $37.2 million to PPM for investment advisory services during 2012, 2011, and 2010, respectively.
   
 
National Planning Holdings, Inc. (“NPH”), Jackson’s affiliated broker-dealer network, distributes products issued by Jackson and receives commissions and fees from Jackson.  Commissions and fees paid by Jackson to NPH during 2012, 2011, and 2010 totaled $99.6 million, $94.7 million, and $85.7 million, respectively.
   
 
Jackson has entered into shared services administrative agreements with both, NPH and PPMA.  Under the shared services administrative agreements, Jackson charged $7.3 million, $8.5 million, and $6.2 million of certain management and corporate services costs to these affiliates in 2012, 2011, and 2010, respectively.
   
 
Jackson provides a $40.0 million revolving credit facility to Nicole Finance, Inc., an upstream holding company.  The loan, executed in 2011, is unsecured, matures in December 2016, accrues interest at 1.27% per annum and has a commitment fee of 0.10% per annum.  There was $26.0 million and $14.7 million outstanding at December 31, 2012 and 2011, respectively.  The highest outstanding loan balance during 2012 and 2011 was $26.0 million and $14.7 million, respectively.  Interest and commitment fees totaled $0.2 million and $9 thousand during 2012 and 2011, respectively.
   
 
Jackson provides a $40.0 million revolving credit facility to PPMA.  The loan is unsecured, matures in September 2013, accrues interest at LIBOR plus 2% per annum and has a commitment fee of 0.25% per annum.  There was no balance outstanding at December 31, 2012 or 2011.  The highest outstanding loan balance during both 2012 and 2011 was $1.0 million.  During 2012, 2011, and 2010, interest and commitment fees totaled $0.1 million, $0.1 million, and $0.2 million, respectively.
   
 
Jackson provides a $20.0 million revolving credit facility to Brooke Holdings, LLC, an upstream holding company.  The loan is unsecured, matures in June 2014, accrues interest at LIBOR plus 2% per annum and has a commitment fee of 0.25% per annum.  There was no outstanding balance at December 31, 2012 and 2011.  The highest outstanding loan balance during both 2012 and 2011 was $7.0 million.  Interest and commitment fees totaled $0.1 million, $0.2 million, and $0.1 million during 2012, 2011, and 2010, respectively.
   
 
Jackson provides, through its PGDS subsidiary, information technology services to certain Prudential affiliates.  Jackson recognized $21.6 million, $21.1 million, and $20.1 million of revenue associated with these services during 2012, 2011, and 2010, respectively.  This revenue is included in other income in the accompanying consolidated income statement.  This revenue is substantially equal to the costs incurred by PGDS to provide the services, which are reported in general and administrative expenses in the consolidated income statements.
   
18.
Benefit Plans
   
 
The Company has a defined contribution retirement plan covering substantially all employees and certain affiliates.  To be eligible to participate in the Company’s contribution, an employee must have attained the age of 21, completed at least 1,000 hours of service in a 12-month period and passed their 12-month employment anniversary.  In addition, the employee must be employed on the applicable January 1 or July 1 entry date.  The Company’s annual contributions, as declared by the board of directors, are based on a percentage of eligible compensation paid to participating employees during the year.  In addition, the Company matches a participant’s elective contribution, up to 6 percent of eligible compensation, to the plan during the year.  The Company’s expense related to this plan was $20.9 million, $18.0 million, and $17.4 million in 2012, 2011, and 2010, respectively, comprised solely of the Company’s annual contributions to the plan.
 
 
63
 
Jackson National Life Insurance Company and Subsidiaries
Notes to Consolidated Financial Statements
December 31, 2012 and 2011

 
The Company maintains non-qualified voluntary deferred compensation plans for certain agents and employees.  At December 31, 2012 and 2011, the liability for such plans totaled $130.9 million and $121.5 million, respectively, and is reported in other liabilities.  Jackson invests in selected mutual funds in amounts similar to participant elections as a hedge against significant movement in the payout liability.  The Company’s expense related to these plans, including a match of elective deferrals for the agents’ deferred compensation plan, was $25.5 million, $3.6 million, and $22.5 million in 2012, 2011, and 2010, respectively.  Investment income (loss) from the mutual funds totaled $18.9 million, $(3.7) million, and $15.7 million in 2012, 2011, and 2010, respectively.
   
 
With the acquisition of SRLC, Jackson acquired liabilities related to certain benefit plans which included the Southwestern Life Holdings, Inc. Retiree Benefit Plan, the American Merchants Life Insurance Co. Retiree Benefit Plan, the PennCorp Financial Group, Inc. Retirement and Savings Plan, and the GMAC/Integon obligation.  The net liability for these acquired benefit plans was $8.7 million at December 31, 2012.
   
19.
Operating Costs and Other Expenses
   
 
The following table is a summary of the Company’s operating costs and other expenses (in thousands):

   
For the Years Ended December 31,
  
   
2012
    
2011
    
2010
  
Commission expenses
   $ 1,646,678     $ 1,422,681     $ 1,263,012  
General and administrative expenses
     709,690       586,130       538,758  
Deferral of policy acquisition costs
     (1,105,124 )     (1,002,864 )     (938,131 )
Total operating costs and other expenses
   $ 1,251,244     $ 1,005,947     $ 863,639  
 
 
64
 


 
 
 

PART C

OTHER INFORMATION

Item 24. Financial Statements and Exhibits

(a) Financial Statements:

(1) Financial statements and schedules included in Part A:

Not Applicable

(2) Financial statements and schedules included in Part B:

Jackson National Separate Account - I:

Independent Auditors’ Report
                       Statements of Assets and Liabilities as of December 31, 2012
                       Statements of Operations for the period ended December 31, 2012
                       Statements of Changes in Net Assets for the periods ended December 31, 2012 and 2011
                       Notes to Financial Statements

Jackson National Life Insurance Company:

Report of Independent Registered Public Accounting Firm
                       Consolidated Balance Sheets as of December 31, 2012 and 2011
                       Consolidated Income Statements for the years ended December 31, 2012, 2011, and 2010
                       Consolidated Statements of Stockholder's Equity and Comprehensive Income for the years ended
                         December 31, 2012, 2011, and 2010
                       Consolidated Statements of Cash Flows for the years ended December 31, 2012, 2011, and 2010
                       Notes to Consolidated Financial Statements

(b) Exhibits

Exhibit              Description
No.

1.
Resolution of Depositor's Board of Directors authorizing the establishment of the Registrant, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 9 filed on April 21, 1999 (File Nos. 033-82080 and 811-08664).

2.
Not Applicable.

3.

a.  
General Distributor Agreement dated May 24, 1995, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 3 filed on April 30, 1996 (File Nos. 033-82080 and 811-08664).

b.  
General Distributor Agreement dated June 30, 1998, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 11 filed on July 21, 2004 (File Nos. 333-70472 and 811-08664).

c.  
Amended and Restated General Distributor Agreement dated October 25, 2005, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 21 filed on December 29, 2005 (File Nos. 333-70472 and 811-08664).

d.  
Amended and Restated General Distributor Agreement dated June 1, 2006, incorporated herein by reference to the Registrant's Registration Statement filed on August 10, 2006 (File Nos. 333-136472 and 811-08664).

e.  
Selling Agreement between Jackson National Life Insurance Company and Jackson National Life Distributors, LLC (V2565 01/12), incorporated herein by reference to Registrant’s Pre-Effective Amendment No. 1, filed on April 24, 2012 (File Nos. 333-178774 and 811-08664).

f.  
Selling Agreement between Jackson National Life Insurance Company and Jackson National Life Distributors, LLC (V2565 08/12), incorporated herein by reference to Registrant’s Post-Effective Amendment No. 4, filed on April 23, 2013 (File Nos. 333-183048 and 811-08664).

4.

a.  
Specimen of the Perspective III Fixed and Variable Annuity Contract, incorporated herein by reference to the Registrant's Registration Statement filed on November 21, 2001 (File Nos. 333-73850 and 811-08664).

b.  
Specimen of Section 403(b) Tax Sheltered Annuity Endorsement, incorporated herein by reference to the Registrant's Pre-Effective Amendment  No. 1 filed on March 15, 2001 (File Nos. 333-73850 and 811-08664).

c.  
Specimen of Retirement Plan Endorsement, incorporated herein by reference to the Registrant's Pre-Effective Amendment No. 1 filed on March 15, 2001 (File Nos. 333-73850 and 811-08664).

d.  
Specimen of Individual Retirement Annuity Endorsement, incorporated herein by reference to the Registrant's Pre-Effective Amendment No. 1 filed on March 15, 2001 (File Nos. 333-73850 and 811-08664).

e.  
Specimen of Roth IRA Endorsement, incorporated herein by reference to the Registrant's Pre-Effective Amendment No. 1 filed on March 15, 2001 (File Nos. 333-73850 and 811-08664).

f.  
Specimen of Earnings Protection Benefit Endorsement, incorporated herein by reference to the Registrant's Registration Statement filed on November 21, 2001(File Nos. 333-73850 and 811-08664).

g.  
Specimen of 5% Compounded Death Benefit Endorsement, incorporated herein by reference to the Registrant's Registration Statement, filed on November 21, 2001 (File Nos. 333-73850 and 811-08664).

h.  
Specimen of Combination Death Benefit Endorsement, incorporated herein by reference to the Registrant's Registration Statement filed on November 21, 2001 (File Nos. 333-73850 and 811-08664).

i.  
Specimen of Maximum Anniversary Value Death Benefit Endorsement, incorporated herein by reference to the Registrant's Registration Statement filed on November 21, 2001 (File Nos. 333-73850 and 811-08664).

j.  
Specimen of 2% Contract Enhancement Endorsement, incorporated herein by reference to the Registrant's Registration Statement filed on November 21,2001 (File Nos. 333-73850 and 811-08664).

k.  
Specimen of Guaranteed Minimum Income Benefit Endorsement, incorporated herein by reference to the Registrant's Registration Statement filed on November 21, 2001 (File Nos. 333-73850 and 811-08664).

l.  
Form of Preselected Death Benefit Option Election Endorsement, incorporated herein by reference to the Registrant's Pre-Effective Amendment No. 1 filed on March 15, 2001 (File Nos. 333-73850 and 811-08664).

m.  
Form of Reduced Administration Charge Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 1 filed on April 29, 2002 (File Nos. 333-73850 and 811-08664).

n.  
Specimen of the Perspective Focus Fixed and Variable Annuity Contract, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 1 filed on April 29, 2002 (File Nos. 333-73850 and 811-08664).

o.  
Specimen of 2% Contract Enhancement Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 1 filed on April 29, 2002 (File Nos. 333-73850 and 811-08664).

p.  
Specimen of Guaranteed Minimum Withdrawal Benefit endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 4 filed on November 1, 2002 (File Nos. 333-73850 and 811-08664).

q.  
Specimen of Fixed Account Options Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 4 filed on November 1, 2002 (File Nos. 333-73850 and 811-08664).

r.  
Specimen of Charitable Remainder Trust Endorsement, incorporated herein by reference to the Registrant's Pre-Effective Amendment filed on December 23, 2004 (File Nos. 333-118368 and 811-08664).

s.  
Specimen of Guaranteed Minimum Withdrawal Benefit Endorsement, incorporated herein by reference to the Registrant's Pre-Effective Amendment filed on December 30, 2004 (File Nos. 333-119656 and 811-08664).
t.  
Specimen of Section 403(b) Tax Sheltered Annuity Endorsement, incorporated herein by reference to the Registrant's Registration Statement filed on August 19, 2004 (File Nos. 333-118368 and 811-08664).

u.  
Specimen of Individual Retirement Annuity Endorsement, incorporated herein by reference to the Registrant's Registration Statement filed on August 19, 2004 (File Nos. 333-118368 and 811-08664).

v.  
Specimen of Roth Individual Retirement Annuity Endorsement, incorporated herein by reference to the Registrant's Registration Statement filed on August 19, 2004 (File Nos. 333-118368 and 811-08664).

w.  
Specimen of Guaranteed Minimum Withdrawal Benefit Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 19 filed on October 20, 2005 (File Nos. 333-70472 and 811-08664).

x.  
Specimen of the 5% For Life Guaranteed Minimum Withdrawal Benefit With Bonus and Annual Step-up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 34, filed on February 2, 2007 (File Nos. 333-70472 and 811-08664).

y.  
Specimen of the 6% Guaranteed Minimum Withdrawal Benefit With Annual Step-up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 34, filed on February 2, 2007 (File Nos. 333-70472 and 811-08664).

z.  
Specimen of the For Life Guaranteed Minimum Withdrawal Benefit With Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 34, filed on February 2, 2007 (File Nos. 333-70472 and 811-08664).

aa.  
Specimen of the Joint For Life Guaranteed Minimum Withdrawal Benefit With Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 34, filed on February 2, 2007 (File Nos. 333-70472 and 811-08664).

bb.  
Specimen of 5% Guaranteed Minimum Withdrawal Benefit With Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 34, filed on February 2, 2007 (File Nos. 333-70472 and 811-08664).

cc.  
Specimen of the 5% Guaranteed Minimum Withdrawal Benefit Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 34, filed on February 2, 2007 (File Nos. 333-70472 and 811-08664).

dd.  
Specimen of the 7% Guaranteed Minimum Withdrawal Benefit With 5 Year Step-Up Endorsement, incorporated herein by  reference  to the Registrant's Post-Effective Amendment No. 34, filed on February 2, 2007 (File Nos. 333-70472 and 811-08664).

ee.  
Specimen of Guaranteed Minimum Income Benefit Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 41, filed on August 21, 2007 (File Nos. 333-70472 and 811-08664).

ff.  
Specimen of 5% Guaranteed Minimum Withdrawal Benefit With Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 41, filed on August 21, 2007 (File Nos. 333-70472 and 811-08664).

gg.  
Specimen of 6% Guaranteed Minimum Withdrawal Benefit With Annual Step-up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 41, filed on August 21, 2007 (File Nos. 333-70472 and 811-08664).

hh.  
Specimen of 5% For Life Guaranteed Minimum Withdrawal Benefit With Bonus and Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 41, filed on August 21, 2007 (File Nos. 333-70472 and 811-08664).
 
 
ii.  
Specimen of For Life Guaranteed Minimum Withdrawal Benefit With Annual Step-Up Endorsement,   incorporated herein by reference to the Registrant's Post-Effective Amendment No. 41, filed on August  21, 2007 (File Nos. 333-70472 and 811-08664).

jj.  
Joint For Life Guaranteed Minimum Withdrawal Benefit With Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 41, filed on August 21, 2007 (File Nos. 333-70472 and 811-08664).

kk.  
For Life Guaranteed Minimum Withdrawal Benefit With Bonus, Guaranteed Withdrawal Balance Adjustment and Annual Step-up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 41, filed on August 21, 2007 (File Nos. 333-70472 and 811-08664).

ll.  
Specimen of For Life Guaranteed Minimum Withdrawal Benefit With Bonus, Guaranteed Withdrawal Balance Adjustment and Annual Step-up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 41, filed on August 23, 2007 (File Nos. 333-70472 and 811-08664).

mm.  
Specimen of Guaranteed Minimum Withdrawal Benefit with 5-Year Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 46, filed on December 27, 2007 (File Nos. 333-70472 and 811-08664).

nn.  
Specimen of the For Life GMWB With Bonus and Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 46, filed on December 27, 2007(File Nos. 333-70472 and 811-08664).

oo.  
Specimen of the Joint For Life GMWB With Bonus and Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 46, filed on December 27, 2007 (File Nos.  333-70472 and 811-08664).

pp.  
Specimen of the Joint For Life GMWB with Bonus, Guaranteed Withdrawal Balance Adjustment and Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 46, filed on December 27, 2007 (File Nos. 333-70472 and 811-08664).

qq.  
Specimen of the Joint For Life Guaranteed Minimum Withdrawal Benefit With Bonus and Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 59, filed on October 3, 2008 (File Nos. 333-70472 and 811-08664).

rr.  
Specimen of the For Life Guaranteed Minimum Withdrawal Benefit With Bonus and Annual Step-Up Endorsement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 59, filed on October 3, 2008 (File Nos. 333-70472 and 811-08664).

ss.  
Specimen of the For Life Guaranteed Minimum Withdrawal Benefit With Bonus, Guaranteed Withdrawal Balance Adjustment and Annual Step-Up (Freedom) Endorsement (7587 01/09), incorporated herein by reference to the Registrant's Post-Effective Amendment No. 23, filed on December 31, 2008 (File Nos. 333-73850 and 811-08664).

tt.  
Specimen of the Joint For Life Guaranteed Minimum Withdrawal Benefit With Bonus, Guaranteed Withdrawal Balance Adjustment and Annual Step-Up (Joint Freedom) Endorsement (7588  01/09), incorporated herein by reference to the Registrant's Post-Effective Amendment No. 23, filed on December 31, 2008 (File Nos. 333-73850 and 811-08664).

uu.  
Specimen of the For Life Guaranteed Minimum Withdrawal Benefit With Bonus and Annual Step-Up (LifeGuard Freedom 6(SM) GMWB) Endorsement (7613 09/09), incorporated herein by reference to the Registrant's Post-Effective Amendment No. 25 filed on September 24, 2009 (File Nos. 333-73850 and 811-08664).

vv.  
Specimen of the Joint For Life Guaranteed Minimum Withdrawal Benefit With Bonus and Annual Step-Up (LifeGuard Freedom 6 GMWB With Joint Option) Endorsement (7614 09/09), incorporated herein by reference to the Registrant's Post-Effective Amendment No. 25 filed on September 24, 2009 (File Nos. 333-73850 and 811-08664).

ww.  
Specimen of the For Life Guaranteed Minimum Withdrawal Benefit With Bonus, Guaranteed Withdrawal Balance Adjustment and Annual Step-Up (LifeGuard Select(SM)) Endorsement (7617 09/09), incorporated herein by reference to the Registrant's Post-Effective Amendment No. 25 filed on September 24, 2009 (File Nos. 333-73850 and 811-08664).

xx.  
Specimen of the Joint For Life Guaranteed Minimum Withdrawal Benefit With Bonus, Guaranteed Withdrawal Balance Adjustment and Annual Step-Up (LifeGuard Select With Joint Option) (7618 09/09), incorporated herein by reference to the Registrant's Post-Effective Amendment No. 25 filed on September 24, 2009 (File Nos. 333-73850 and 811-08664).

5.

a.  
Form of the Perspective Focus Fixed and Variable Annuity Application, incorporated herein by reference to the Registrant's Pre-Effective Amendment No. 1 filed on March 15, 2001 (File Nos. 333-73850 and 811-08664).

b.  
Form of the Perspective Focus Fixed and Variable Annuity Application, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 5 filed on May 1, 2003 (File Nos. 333-73850 and 811-08664).

6.

a.  
Articles of Incorporation of Depositor, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 3 filed on April 30, 1996 (File Nos. 033-82080 and 811-08664).

b.  
By-laws of Depositor, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 3 filed on April 30, 1996 (File Nos. 033-82080 and 811-08664).

c.  
Amended By-laws of Jackson National Life Insurance Company, incorporated herein by reference to Registrant’s Registration Statement, filed on December 31, 2012 (File Nos. 333-185768 and 811-04405).

7.

a.  
Variable Annuity Guaranteed Minimum Death Benefit Reinsurance Agreement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 6 filed on December 15, 2003 (File Nos. 333-73850 and 811-08664).

b.  
Variable Annuity Guaranteed Minimum Death Benefit Reinsurance Agreement, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 11 filed on July 21, 2004 (File Nos. 333-70472 and 811-08664).

c.  
Amendment No. 15 to the Variable Annuity GMIB Reinsurance Agreement Effective January 1, 2002 between Jackson National Life Insurance Company and ACE Tempest Life Reinsurance LTD, with effective date October 6, 2008, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 23, filed on December 31, 2008 (File Nos. 333-73850 and 811-08664).

d.  
Amendment No. 16 to the Variable Annuity GMIB Reinsurance Agreement Effective January 1, 2002 between Jackson National Life Insurance Company and ACE Tempest Life Reinsurance LTD, with effective date April 6, 2009, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 25 filed on September 24, 2009 (File Nos. 333-73850 and 811-08664).

e.  
Amendment No. 17 to the Variable Annuity GMIB Reinsurance Agreement Effective January 1, 2002 between Jackson National Life Insurance Company and ACE Tempest Life  Reinsurance LTD, with effective date April 6, 2009, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 25 filed on September 24, 2009 (File Nos. 333-73850 and 811-08664).

f.  
Amendment to the Variable Annuity Guaranteed Minimum Death Benefit Reinsurance Agreement effective December 31, 2002, with effective date December 31, 2008, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 25 filed on September 24, 2009 (File Nos. 333-73850 and 811-08664).

g.  
Amendment to Variable Annuity Guaranteed Minimum Death Benefit  Reinsurance Agreement effective December 31, 2002, with effective date March 31, 2009, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 25 filed on September 24, 2009 (File Nos. 333-73850 and 811-08664).

t.  
Amendment No. 18 to the Variable Annuity GMIB Reinsurance Agreement Effective January 1, 2002 between Jackson National Life Insurance Company and ACE Tempest Life Reinsurance LTD, with effective date September 28, 2009, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 26 filed on April 30, 2010 (File Nos. 333-73850 and 811-08664).

u.  
Amendment No. 19 to the Variable Annuity GMIB Reinsurance Agreement Effective January 1, 2002 between Jackson National Life Insurance Company and ACE Tempest Life Reinsurance LTD, with effective date May 3, 2010 and October 11, 2010 where specifically noted, incorporated herein by reference to the Registrant's Post-Effective Amendment No. 91 filed on January 18, 2011 (File Nos. 333-70472 and 811-08664).

v.  
Amendment No. 20 to the Variable Annuity GMIB Reinsurance Agreement Effective January 1, 2002 between Jackson National Life Insurance Company and ACE Tempest Life Reinsurance LTD., with effective date May 2, 2011,incorporated herein by reference to the Registrant’s Post-Effective Amendment No. 28, filed on April 28, 2011 (File Nos. 333-73850 and 811-08664).

w.  
Amendment No. 21 to the Variable Annuity GMIB Reinsurance Agreement Effective January 1, 2002 between Jackson National Life Insurance Company and ACE Tempest Life Reinsurance LTD., with effective date August 29, 2011,  incorporated herein by reference to the Registrant’s Post-Effective Amendment No. 29, filed on August 26, 2011 (File Nos. 333-73850 and 811-08664).

x.  
Amendment No. 22 to the Variable Annuity GMIB Reinsurance Agreement Effective January 1, 2002 between Jackson National Life Insurance Company and ACE Tempest Life Reinsurance LTD., with effective date December 12, 2011 and April 30, 2012, incorporated herein by reference to the Registrant’s Post-Effective Amendment No. 31, filed on April 26, 2012 (File Nos. 333-73950 and 811-08664).

8.
Amended and Restated Administrative Services Agreement between Jackson National Asset Management, LLC and Jackson National Life Insurance Company, incorporated herein by reference to Registrant’s Post-Effective Amendment No. 4, filed on April 23, 2013 (File Nos. 333-183048 and 811-08664).

9.                 Opinion and Consent of Counsel, attached hereto.

10.               Consent of Independent Registered Public Accounting Firm, attached hereto.

11.               Not Applicable.

12.               Not Applicable.

Item 25. Directors and Officers of the Depositor

Name and Principal Business Address
Positions and Offices with Depositor
   
Richard D. Ash
Senior Vice President, Chief Actuary & Appointed Actuary
1 Corporate Way
  
Lansing, MI 48951
  
   
Steve P. Binioris
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Michele M. Binkley
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Dennis Blue
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Barrett Bonemer
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Jeff Borton
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
David L. Bowers
Vice President
300 Innovation Drive
  
Franklin, TN 37067
  
   
John H. Brown
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
James Carter
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Joseph Mark Clark
Senior Vice President & Chief Information Officer
1 Corporate Way
  
Lansing, MI 48951
  
   
David A. Collins
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Michael A. Costello
Senior Vice President, Treasurer & Controller
1 Corporate Way
  
Lansing, MI 48951
  
   
James B. Croom
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Phillip Brian Eaves
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Charles F. Field, Jr.
Vice President
300 Innovation Drive
  
Franklin, TN 37067
  
   
Dana R. Malesky Flegler
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
James D. Garrison
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Julia A. Goatley
Vice President & Assistant Secretary
1 Corporate Way
  
Lansing, MI 48951
  
   
Matthew Phillip Gonring
Vice President
300 Innovation Drive
  
Franklin, TN 37067
  
   
John A. Gorgenson, Jr.
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Robert W. Hajdu
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Laura L. Hanson
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Robert L. Hill
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
H. Dean Hosfield
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Clifford J. Jack
Executive Vice President & Director
7601 Technology Way
  
Denver, CO 80237
  
   
Scott Klus
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Leandra R. Knes
Director
225 W. Wacker Drive
  
Suite 1200
  
Chicago, IL 60606
  
   
Lynn W. Lopes
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Machelle A. McAdory
Senior Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Diahn McHenry
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Thomas J. Meyer
Senior Vice President,
1 Corporate Way
General Counsel & Secretary
Lansing, MI 48951
  
   
Dean M. Miller
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Karen M. Minor
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Keith R. Moore
Senior Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Jacky Morin
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
P. Chad Myers
Executive Vice President, Chief Financial Officer & Director
1 Corporate Way
  
Lansing, MI 48951
  
   
Russell E. Peck
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Laura L. Prieskorn
Senior Vice President & Chief Administration Officer
1 Corporate Way
  
Lansing, Michigan 48951
  
   
Dana S. Rapier
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
William R. Schulz
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Muhammad S. Shami
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
James R. Sopha
Chief Operating Officer & Director
1 Corporate Way
  
Lansing, MI 48951
  
   
Kenneth H. Stewart
Senior Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Heather R. Strang
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Marcia L. Wadsten
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Bonnie G. Wasgatt
Vice President
300 Innovation Drive
  
Franklin, TN 37067
  
   
Michael A. Wells
President, Chief Executive Officer & Chairman
300 Innovation Drive
  
Franklin, TN 37067
  

Item 26. Persons Controlled by or Under Common Control with the Depositor or Registrant.

 
Company
 
 
State of Organization
 
 
Control/Ownership
 
Allied Life Brokerage Agency, Inc.
 
Iowa
 
100% Jackson National
Life Insurance Company
 
 
Ascent Holdings Limited
 
 
 
England
 
50% Prudential Property Investment Managers Limited
 
 
Ascent Insurance Brokers (Corporate) Limited
 
 
England
 
100% Ascent Insurance Brokers Limited
 
Ascent Insurance Brokers Limited
 
England
 
 
100% Ascent Holdings  Limited
 
 
Ascent Insurance Management Limited
 
 
England
 
100% Ascent Holdings Limited
 
BOCI – Prudential Asset Management Limited
 
Hong Kong
 
36% Prudential Corporation Holdings Limited
 
 
BOCI – Prudential Trustee Limited
 
Hong Kong
 
 
36% Prudential Corporation Holdings Limited
 
 
Brooke LLC
 
Delaware
 
100% Prudential (US Holdco2) Limited
 
 
Brooke (Holdco1) Inc.
 
 
Delaware
 
100% Prudential (US Holdco 1) Limited
 
Brooke Holdings LLC
 
 
Delaware
 
100% Nicole Finance Inc.
 
Brooke Holdings (UK)
 
 
United Kingdom
 
100% Brooke UK LLC
 
Brooke (Jersey) Limited
 
 
Jersey
 
100%  Prudential (US Holdco 2) Limited
 
 
Brooke Life Insurance Company
 
 
Michigan
 
100% Brooke Holdings LLC
 
Brooke UK LLC
 
Delaware
 
100% Brooke (Holdco 1) Inc.
 
 
CIMPL Pty Limited
 
Australia
 
100% PPM Capital (Holdings) Limited
 
 
CITIC  Prudential Life Insurance Company Limited
 
China
 
50% Prudential Corporation Holdings Limited
 
 
CITIC – Prudential Fund Management Company Limited
 
China
 
49% Prudential Corporation Holdings Limited
 
 
CSU One Limited
 
United Kingdom
 
 
100% Prudential Group Holdings Limited
 
Calvin Asset Management Limited
 
 
England
 
100% Calvin Capital Limited
 
 
Calvin Capital Limited
 
 
England
 
100% Marlin Acquisitions Holdings Limited
 
 
Canada Property (Trustee) No 1 Limited
 
 
Jersey
 
100% Canada Property Holdings Limited
 
Canada Property Holdings Limited
 
England
 
100% M&G Limited
 
 
Curian Capital, LLC
 
 
Michigan
 
100% Jackson National Life Insurance Company
 
 
Curian Clearing LLC
 
 
Michigan
 
100% Jackson National Life Insurance Company
 
 
Earth and Wind Energias Removables, S.L.
 
 
Spain
 
100% Infracapital Solar B.V.
 
Eastspring Investments (Hong Kong) Limited
 
Hong Kong
 
 
100% Prudential Corporations Holdings Limited
 
Eastspring Investments (UK) Limited
 
 
England
 
100% Prudential Corporations Holdings Limited
 
Eastspring Investments Fund Management Limited Liability Company
 
 
Vietnam
 
100% Prudential Vietnam Assurance Private Ltd
 
Eastspring Securities Investment Trust Co. Ltd.
 
 
Taiwan
 
99.54% Prudential Corporation Holdings Limited
 
FA II Limited
 
England
 
100% FA III Limited
 
 
FA III Limited
 
England
 
100% Infracapital Nominees Limited
 
 
Falcon Acquisitions Limited
 
 
England
 
 
100% FA II Limited
 
 
Falcon Acquisitions Holdings  Limited
 
 
England
 
100% Infracapital Nominees Limited
 
First Dakota, Inc.
 
North Dakota
 
100% IFC Holdings, Inc.
 
 
First Dakota of Montana, Inc.
 
 
Montana
 
100% IFC Holdings, Inc.
 
First Dakota of New Mexico, Inc.
 
 
New Mexico
 
100% IFC Holdings, Inc.
 
First Dakota of Texas, Inc.
 
 
Texas
 
100% IFC Holdings, Inc.
 
First Dakota of Wyoming, Inc.
 
 
Wyoming
 
100% IFC Holdings, Inc.
 
Furnival Insurance Company PCC Limited
 
 
Guernsey
 
100% Prudential Corporation Holdings Limited
 
GS Twenty Two Limited
 
 
England
 
 
100% Prudential Group Holdings Limited
 
 
Geoffrey Snushall Limited
 
 
England
 
 
100% Snushalls Team Limited
 
Giang Vo Development JV Company
 
 
Vietnam
 
65% Prudential Vietnam Assurance Private Limited
 
Hermitage Management, LLC
 
 
Michigan
 
100% Jackson National Life Company Insurance
 
Holborn Bars Nominees Limited
 
 
England
 
100% M&G Investment Management Limited
 
 
Holborn Delaware LLC
 
 
Delaware
 
100% Prudential Four Limited
 
 
Holborn Finance Holding Company
 
 
England
 
100% Prudential Securities Limited
 
Hyde Holdco 1 Limited
 
 
England
 
100% Prudential Corporation Holdings Limited
 
 
Hyde Holdco 3 Limited
 
 
England
 
100% Prudential Capital Holding Company Limited
 
 
ICICI Prudential Asset Management Company Limited
 
 
India
 
49% Prudential Corporation Holdings Limited
 
ICICI Prudential Life Insurance Company Limited
 
 
India
 
25.96% Prudential Corporation Holdings Limited
 
ICICI Prudential Pension Funds Management Company Ltd.
 
India
 
100% ICICI Prudential Life Insurance Company Limited
 
 
ICICI Prudential Trust Limited
 
 
India
 
49% Prudential Corporation Holdings Limited
 
 
IFC Holdings, Inc.
d/b/a INVEST Financial Corporation
 
 
Delaware
 
100% National Planning Holdings Inc.
 
INVEST Financial Corporation Insurance Agency Inc. of Alabama
 
 
Alabama
 
100% INVEST Financial Corporation Insurance Agency, Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Connecticut
 
 
Connecticut
 
100% INVEST Financial Corporation Insurance Agency, Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
 
Delaware
 
100% IFC Holdings, Inc. d/b/a INVEST Financial Corporation
 
INVEST  Financial Corporation Insurance Agency Inc. of Georgia
 
 
Georgia
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Illinois
 
 
Illinois
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Maryland
 
 
Maryland
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Massachusetts
 
 
Massachusetts
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Montana
 
 
Montana
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Nevada
 
 
Nevada
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of New Mexico
 
 
New Mexico
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Ohio
 
 
Ohio
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Oklahoma
 
 
Oklahoma
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of South Carolina
 
 
South Carolina
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Texas
 
 
Texas
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency Inc. of Wyoming
 
 
Wyoming
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
INVEST Financial Corporation Insurance Agency PA of Mississippi
 
 
Mississippi
 
100% INVEST Financial Corporation Insurance Agency Inc. of Delaware
 
Infracapital CI II Limited
 
Scotland
 
100% M&G Limited
 
 
Infracapital EF II Limited
 
Scotland
 
100% M&G Limited
 
 
Infracapital Employee Feeder GP Limited
 
 
Scotland
 
100% M&G Limited
 
 
Infracapital F1 S.a.r.l.
 
Luxembourg
 
100% Infracapital F1 Holdings S.a.r.l
 
 
Infracapital F1 Holdings S.a.r.l.
 
Luxembourg
 
 
100% Infracapital Nominees Limited
 
Infracapital GP Limited
 
 
England
 
 
100% M&G Limited
 
Infracapital GP II Limited
 
England
100% M&G Limited
 
Infracapital Nominees Limited
 
England
 
 
100% M&G Limited
 
Infracapital SLP Limited
 
England
 
 
100% M&G Limited
 
 
Infracapital Solar B.V.
 
Netherlands
 
100% Infracapital F1 S.a.r.l.
 
 
Innisfree M&G PPP LLP
 
 
England
 
 
35% M&G IMPPP1 Limited
 
Investment Centers of America, Inc.
 
 
North Dakota
 
100% IFC Holdings, Inc.
 
 
Jackson National Asset Management, LLC
 
 
Michigan
 
100% Jackson National Life Insurance Company
 
 
Jackson National Life (Bermuda) Ltd.
 
 
Bermuda
 
100% Jackson National Life Insurance Company
 
 
Jackson National Life Distributors LLC
 
 
Delaware
 
100% Jackson National Life Insurance Company
 
 
Jackson National Life Insurance Company of New York
 
 
New York
 
100% Jackson National Life Insurance Company
 
 
JNL Southeast Agency, LLC
 
 
Michigan
 
100% Jackson National Life Insurance Company
 
 
M&G (Guernsey) Limited
 
 
Guernsey
 
100% M&G Limited
 
 
M&G Financial Services Limited
 
 
United Kingdom
 
100% M&G Limited
 
M&G Founders 1 Limited
 
 
United Kingdom
 
100% M&G Limited
 
M&G General Partner Inc.
 
 
Cayman Islands
 
100% M&G Limited
 
M&G Group Limited
 
 
England
 
 
100% Prudential plc
 
M&G IMPPP 1 Limited
 
 
United Kingdom
 
100% M&G Limited
 
 
M&G International Investments Limited
 
 
England
 
100% M&G Limited
 
M&G International Investments Limited
 
Austria
(Representative Bureau)
 
 
100% M&G International Investments Limited
 
M&G International Investments Limited
 
 
France
(Representative Bureau)
 
 
100% M&G International Investments Limited
 
M&G International Investments Limited
 
Germany
(Branch only)
 
 
100% M&G International Investments Limited
 
 
M&G International Investments Limited
 
 
Italy
(Branch only)
 
 
100% M&G International Investments Limited
 
M&G International Investments Limited
 
 
Spain
(Representative Bureau)
 
 
100% M&G International Investments Limited
 
M&G International Investments Nominees Limited
 
 
England
 
100% M&G International Investments Limited
 
M&G Investment Management Limited
 
 
England
 
100% M&G Limited
 
M&G Investments (Singapore) Pte. Ltd.
 
 
Singapore
 
100% M&G Limited
 
M&G Limited
 
 
England
 
 
100% M&G Group Limited
 
 
M&G Management Services Limited
 
 
England
 
100% M&G Limited
 
M&G Nominees Limited
 
 
United Kingdom
 
100% M&G Limited
 
M&G Pensions and Annuity Company Limited
 
 
United Kingdom
 
100% M&G Limited
 
M&G RED Employee Feeder GP Limited
 
 
Scotland
 
100% M&G Limited
 
M&G RED GP Limited
 
 
Guernsey
 
100% M&G Limited
 
M&G RED SLP GP Limited
 
 
Scotland
 
100% M&G Limited
 
M&G Real Estate Finance 1 Co S.a.r.l
 
 
Luxemborg
 
100% M&G RED GP Limited
 
 
M&G Securities Limited
 
 
United Kingdom
 
100% M&G Limited
 
M&G Support Services Limited
 
 
United Kingdom
 
100% M&G Limited
 
MM&S (2375) Limited
 
 
Scotland
 
100% The Prudential Assurance Company Limited
 
 
Marlin Acquisitions Holdings Limited
 
 
England
 
100% Infracapital GP Limited
 
Mission Plans of America, Inc.
 
Texas
 
100% Jackson National Life Insurance Company
 
 
National Planning Corporation
 
 
Delaware
 
100% National Planning Holdings, Inc.
 
 
National Planning Corporation Insurance Agency Inc. of Nevada
 
Nevada
100% National Planning Corporation
 
National Planning Holdings, Inc.
 
 
Delaware
 
100% Brooke Holdings LLC
 
 
National Planning Insurance Agency Inc.
 
Alabama
 
 
100% National Planning Corporation
 
National Planning Insurance Agency Inc.
 
 
Florida
 
100% National Planning Corporation
 
National Planning Insurance Agency Inc.
 
 
Georgia
 
100% National Planning Corporation
 
 
National Planning Insurance Agency Inc.
 
 
Idaho
 
100% National Planning Corporation
 
 
National Planning Insurance Agency Inc.
 
 
Massachusetts
 
100% National Planning Corporation
 
National Planning Insurance Agency Inc.
 
 
Montana
 
100% National Planning Corporation
 
National Planning Insurance Agency Inc.
 
 
Oklahoma
 
100% National Planning Corporation
 
National Planning Insurance Agency Inc.
 
 
Texas
 
100% National Planning Corporation
 
National Planning Insurance Agency Inc.
 
 
Wyoming
 
100% National Planning Corporation
 
Nicole Finance Inc.
 
 
Delaware
 
100% Brooke UK LLC
 
North Sathorn Holdings Company Limited
 
 
Thailand
 
100% Prudential Corporation Holdings Limited
 
Northstreet IP Services Singapore Pte Ltd.
 
Singapore
100% Prudential Singapore Holdings Pte Limited
 
Nova Sepadu Sdn Bhd
 
 
Malaysia
 
96% Sri Han Suria Sdn Berhad
 
P&A Holdco Limited
 
England
 
100% Prudential Group Holdings Limited
 
 
P&A Opco Limited
 
 
England
 
100% P&A Holdco Limited
 
PCA Asset Management Limited
 
 
Japan
 
100% Prudential Corporation Holdings Limited
 
 
PCA Asset Management Co. Ltd.
 
Korea
 
100% Prudential Corporation Holdings Limited
 
 
PCA Life Assurance Company Limited
 
 
Taiwan
 
99.81% Prudential Corporation Holdings Limited
 
PCA Life Insurance Company Limited (Japan)
 
 
Japan
 
100% Prudential Corporation Holdings Limited
 
PCA Life Insurance Company Limited (Korea)
 
 
Korea
 
100% Prudential Corporation Holdings Limited
 
PGDS (UK One) Limited
 
 
England
 
 
100% Prudential Group Holdings  Limited
 
PGDS (UK Two) Limited
 
 
England
 
 
100% PDGS (UK One) Limited
 
PGDS (US One) LLC
 
 
Delaware
 
100% Jackson National Life Insurance Company
 
 
PPEM Pte. Limited
 
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
PPM America, Inc.
 
 
Delaware
 
100% PPM Holdings, Inc.
 
 
PPM Capital (Holdings) Limited
 
 
England
 
 
100% M&G Limited
 
PPM Finance, Inc.
 
 
Delaware
 
100% PPM Holdings, Inc.
 
PPM Holdings, Inc.
 
 
Delaware
 
100% Brooke Holdings LLC
 
 
PPM Ventures (Asia) Limited
 
 
Hong Kong
 
100% PPM Capital (Holdings) Limited
 
PPMC First Nominees Limited
 
 
England
 
 
100% M&G Limited
 
PPS Five Limited
 
 
England
 
 
100% Reeds Rains Prudential Limited
 
 
PPS Nine Limited
 
 
United Kingdom
 
100% Prudential Property Services Limited
 
 
PPS Twelve Limited
 
United Kingdom
 
100% Prudential Property Services Limited
 
 
PRUPIM France
 
France
(Branch Only)
 
 
100% Prudential Property Investment Managers Limited
 
 
PT  Paja Indonesia
 
 
Indonesia
 
100% PT Prudential Life Assurance
 
PT Prudential Asset Management Indonesia
 
 
Indonesia
 
99% Prudential Asset Management (Hong Kong) Limited
 
 
PT Prudential Life Assurance
 
 
Indonesia
 
94.6% Prudential Corporation Holdings  Limited
 
 
PVM Partnerships Limited
 
 
United Kingdom
 
100% The Prudential Assurance Company Limited
 
 
Pacus (UK) Limited
 
 
United Kingdom
 
100% The Prudential Assurance Company Limited
 
Park Avenue (Singapore Two) Limited
 
 
Gibraltar
 
100% Prudential Group Holdings Limited
 
 
Pru Life Assurance Limited
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
 
Pru Life Insurance Corporation of UK
 
 
Philippines
 
100% Prudential Corporation Holdings Limited
 
Pru Pte Limited
 
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
Prudence Foundation Limited
 
Hong Kong
 
100% Prudential Corporation Holdings Limited
 
 
Prudential (AN) Limited
 
 
United Kingdom
 
100% The Prudential Assurance Company Limited
 
 
Prudential (B1) Limited
 
Gibraltar
 
 
100% Prudential (Netherlands) BV
 
Prudential (B2) Limited
 
 
Gibraltar
 
100% Prudential (Netherlands) BV
 
Prudential (Gibraltar Five)
 
 
Gibraltar
 
100% Prudential (Gibraltar Four) Limited
 
 
Prudential (Gibraltar Four)
 
 
Gibraltar
 
100% Prudential (US Holdco 1) Limited
 
 
Prudential (Gibraltar Three)
 
 
Gibraltar
 
100% Prudential (Gibraltar Four) Limited
 
 
Prudential (Gibraltar Two) S.a.r.l.
 
Luxembourg
 
 
100% Prudential Capital Holding Company Limited
 
 
Prudential (Gibraltar) Limited
 
 
Gibraltar
 
100% Prudential Group Holdings Limited
 
 
Prudential (Namibia) Unit Trusts Limited
 
 
Namibia
 
93% Prudential Portfolio Managers (Namibia) (Pty) Limited
 
Prudential (Netherlands One) Limited
 
 
England
 
100% Prudential Group Holdings Limited
 
Prudential (Netherlands) BV
 
 
Netherlands
 
100% Prudential Group Holdings Limited
 
 
Prudential (US Holdco 1) Limited
 
England
 
 
100% Prudential US Limited
 
 
Prudential (US Holdco 2)
 
 
Gibraltar
 
100% Holborn Delaware LLC
 
Prudential / M&G UKCF GP Limited
 
 
England
 
100% M&G Limited
 
Prudential Al-Wara’ Asset Management Berhad
 
 
Malaysia
 
100% Prudential Corporation Holdings Limited
 
Prudential Annuities Limited
 
 
England
 
100% The Prudential Assurance Company Limited
 
 
Prudential Asset Management (Hong Kong) Limited
 
 
Hong Kong
 
100% Prudential Corporation Holdings Limited
 
Prudential Asset  Management (Singapore) Limited
 
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
Prudential Asset Management Limited
 
 
United Arab Emirates
 
100% Prudential Corporation Holdings Limited
 
Prudential Assurance Company Singapore (Pte) Limited
 
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
Prudential Assurance Malaysia Bhd
 
 
Malaysia
 
100% Sri Han Suria Sdn Berhad
 
Prudential Assurance Singapore (Property Services) Pte Limited
 
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
Prudential Atlantic Reinsurance Company Limited
 
 
Ireland
 
100% Prudential Corporation Holdings Limited
 
Prudential Australia One Limited
 
 
England
 
100% Prudential Corporation Holdings Limited
 
 
Prudential BSN Takaful Berhad
 
 
Malaysia
 
49% Prudential Corporation Holdings Limited
 
Prudential Capital (Singapore) Pte.  Ltd.
 
 
Singapore
 
 
100% Prudential Capital Holding Company Ltd.
 
Prudential Capital Holding Company Limited
 
 
England
 
100% Prudential plc
 
Prudential Capital PLC
 
England
 
100% Prudential Capital Holding Company Limited
 
 
Prudential Capital Luxembourg S.a.r.l.
 
 
Luxembourg
 
100% Prudential Capital Holding Company Ltd.
 
Prudential Corporate Pensions Trustee Limited
 
 
England
 
100% The Prudential Assurance Company Limited
 
Prudential Corporation Asia Limited
 
 
Hong Kong
 
100% Prudential Corporation Holdings Limited
 
 
Prudential Corporation Australasia Holdings Pty Limited
 
 
Australia
 
100% Prudential Group Holdings Limited
 
Prudential plc
 
 
England
 
 
Publicly Traded
 
Prudential Corporation Holdings Limited
 
 
England
 
 
100% Prudential Holdings Limited
 
 
Prudential Corporation Limited
 
 
England
 
 
100% Prudential Group Holdings Limited
 
 
Prudential Distribution Limited
 
 
Scotland
 
100% Prudential Financial Services Limited
 
 
Prudential Europe Assurance Holdings plc
 
 
Scotland
 
100% MM&S (2375) Limited
 
Prudential Finance BV
 
Netherlands
 
100% Prudential Corporation Holdings Limited
 
 
Prudential Financial Services Limited
 
 
England
 
100% Prudential plc
 
Prudential Five Limited
 
 
England
 
 
100% Prudential Group Holdings Limited
 
 
Prudential Four Limited
England
 
 
 
100% Prudential Group Holdings Limited
 
Prudential Fund Management Berhad
 
 
Malaysia
 
100% Nova Sepadu Sdn Bhd
 
Prudential Fund Management Services Private Limited
 
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
Prudential GP Limited
 
 
Scotland
 
100% M&G Limited
 
Prudential General Insurance Hong Kong Limited
 
 
Hong Kong
 
100% The Prudential Assurance Company Limited
 
Prudential Group Holdings Limited
 
 
England
 
100% Prudential plc
 
Prudential Group Pensions Limited
 
 
England
 
100% Prudential Financial Services Limited
 
 
Prudential Group Secretarial Services Limited
 
 
England
 
100% Prudential Group Holdings Limited
 
Prudential Health Holdings Limited
 
 
England
 
25% The Prudential Assurance Company Limited
 
 
Prudential Health Limited
 
 
England
 
100% Prudential Health Insurance Limited
 
 
Prudential Health Insurance Limited
 
England
 
100% Prudential Health Holdings Limited
 
 
Prudential Health Services Limited
 
 
England
 
100% Prudential Health Holdings Limited
 
 
Prudential Holborn Life Limited
 
England
 
100% The Prudential Assurance Company Limited
 
 
Prudential Holdings Limited
 
 
Scotland
 
100% Prudential plc
 
 
Prudential Hong Kong Limited
 
 
Hong Kong
 
100% The Prudential Assurance Company Limited
 
 
Prudential IP Services Limited
 
 
England
 
 
100% Prudential Group Holdings Limited
 
 
Prudential International Assurance plc
 
 
Ireland
 
100% Prudential Europe Assurance Holdings plc
 
Prudential International Management Services Limited
 
 
Ireland
 
100% Prudential Europe Assurance Holdings plc
 
Prudential Investments (UK) Limited
 
 
United Kingdom
 
100% Prudential Capital Holding Company
 
Prudential Jersey (No 2) Limited
 
 
Jersey
 
100% Prudential Group Holdings Limited
 
 
Prudential Jersey Limited
 
 
Jersey
 
100% Prudential Group Holdings Limited
 
 
Prudential Lalondes Limited
 
England
 
 
100% Prudential Property Services Limited
 
Prudential Life Assurance (Thailand) Public Company Limited
 
 
Thailand
 
42.59% North Sathorn Holdings Company Limited
 
32.11% Staple Limited
 
24.82% Prudential Corporation Holdings Limited
 
0.48% Others
 
 
Prudential Lifetime Mortgages Limited
 
 
Scotland
 
100% The Prudential Assurance Company Limited
 
Prudential Pensions Limited
 
 
England
 
100% The Prudential Assurance Company Limited
 
 
Prudential Personal Equity Plans Limited
 
 
England
 
100% M&G Limited
 
Prudential Portfolio Managers (Namibia) (Pty) Limited
 
 
Namibia
 
75% Prudential Portfolio Managers (South Africa) (Pty) Limited
 
Prudential Portfolio Managers (South Africa) (Pty) Limited
 
 
South Africa
 
75% M&G Limited
 
Prudential Portfolio Managers (South Africa) Life Limited
 
 
South Africa
 
99.4% Prudential Portfolio Managers (South Africa) (Pty) Limited
 
Prudential Portfolio Managers Unit Trusts Limited
 
 
South Africa
 
94% Prudential Portfolio Managers (South Africa) (Pty) Limited
 
Prudential Process Management Services India Private Limited
 
 
India
 
99.97% Prudential Corporation Holdings Limited
 
0.03% Prudential UK Services Limited
 
 
Prudential Properties Trusty Pty Limited
 
 
Australia
 
100% The Prudential Assurance Company Limited
 
Prudential Property Investment Management (Singapore) Pte Limited
 
 
Singapore
 
50% Prudential Singapore Holdings Pte Limited
 
50% Prudential Property Investment Managers Limited
 
 
Prudential Property Investment Managers Limited
 
 
United Kingdom
 
100% M&G Limited
 
Prudential Property Services (Bristol) Limited
 
 
England
 
100% Prudential Property Services Limited
 
Prudential Property Services Limited
 
 
England
 
100% Prudential plc
 
Prudential Protect Limited
 
 
England
 
 
100% Prudential Health Holdings Limited
 
 
Prudential Pte Ltd
 
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
 
Prudential Quest Limited
 
 
England
 
 
100% Prudential Group Holdings Limited
 
 
Prudential Retirement Income Limited
 
Scotland
 
100% The Prudential Assurance Company Limited
 
 
Prudential Securities Limited
 
 
England
 
50% Prudential (B1) Limited
 
50% Prudential (B2) Limited
 
 
Prudential Services Asia Sdn Bhd
 
Malaysia
 
100% Prudential Corporation Holdings Limited
 
 
Prudential Services Limited
 
 
England
 
100% Prudential Corporation Holdings Limited
 
 
Prudential Services Singapore Pte Limited
 
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
Prudential Singapore Holdings Pte Limited
 
 
Singapore
 
100% Prudential Corporation Holdings Limited
 
Prudential Staff Pensions Limited
 
 
England
 
100% Prudential Group Holdings Limited
 
 
Prudential Trustee Company Limited
 
 
England
 
100% M&G Limited
 
Prudential UK Services Limited
 
 
Scotland
 
100% Prudential Financial Services Limited
 
Prudential US Limited
 
England
100% Prudential plc
 
Prudential Unit Trusts Limited
 
 
England
 
 
100% M&G Limited
 
Prudential Vietnam Assurance Private Limited
 
 
Vietnam
 
100% Prudential Corporation Holdings Limited
 
Prudential Vietnam Finance Company Limited
 
 
Vietnam
 
100% Prudential Holborn Life Limited
 
Prulink Pte Limited
 
 
Singapore
 
100% Prudential Singapore Holdings Pte Limited
 
 
Prutec Limited
 
 
England
 
100% The Prudential Assurance Company Limited
 
Quinner AG
 
 
Germany
 
100% Prudential Group Holdings Limited
 
REALIC of Jacksonville Plans, Inc.
Texas
 
100% Jackson National  Life Insurance Company
 
 
Reeds Rain Prudential Limited
 
 
United Kingdom
 
100% Prudential Property Services Limited
 
 
ROP, Inc.
 
Delaware
 
100% Jackson National Life Insurance Company
 
 
SII Insurance Agency, Inc.
 
 
Massachusetts
 
100% SII Investments, Inc.
 
SII Insurance Agency, Inc.
 
 
Wisconsin
 
100% SII Investments, Inc.
 
SII Investments, Inc.
 
 
Wisconsin
 
100% National Planning Holdings, Inc.
 
 
SII Ohio Insurance Agency, Inc.
 
 
Ohio
 
100% SII Investments, Inc.
 
Scottish Amicable Finance plc
 
 
Scotland
 
100% The Prudential Assurance Company Limited
 
Scottish Amicable ISA Managers Limited
 
 
Scotland
 
100% The Prudential Assurance Company Limited
 
Scottish Amicable Life Assurance Society
 
 
Scotland
 
100% The Prudential Assurance Company Limited
 
Scottish Amicable PEP and ISA Nominees Limited
 
 
Scotland
 
100% Scottish Amicable Life Assurance Society
 
Snushalls Team Limited
 
England
 
100% Prudential Property Services Limited
 
 
Squire Reassurance Company LLC
 
 
Michigan
 
100% Jackson National Life Insurance Company
 
Squire Capital I LLC
 
 
Michigan
 
100% Jackson National Life Insurance Company
 
 
Squire Capital II LLC
 
 
Michigan
 
100% Jackson National Life Insurance Company
 
 
Sri Han Suria Sdn Berhad
 
 
Malaysia
 
51% Prudential Corporation Holdings Limited
 
 
SRLC Management America Corp.
 
Delaware
 
100% Jackson National Life Insurance Company
 
 
Stableview Limited
 
 
England
 
 
100% M&G Limited
 
Staple Limited
 
 
Thailand
 
100% Prudential Corporation Holdings Limited
 
Staple Nominees Limited
 
 
England
 
100% Prudential Personal Equity Plans Limited
 
 
Thames Insurance Brokers Limited
 
England
 
100% Ascent Insurance Brokers Limited
 
 
The First British Fixed Trust Company Limited
 
 
England
 
100% M&G Limited
 
The Forum, Solent, Management Company Limited
 
 
England
 
100% The Prudential Assurance Company Limited
 
The Prudential Assurance Company Limited
 
 
England
 
100% Prudential plc
 
True Prospect Limited
 
 
British Virgin Islands
 
100% Prudential Corporation Holdings Limited
 
 
VFL International Life Company SPC, Ltd.
 
 
Cayman Islands
 
100% Jackson National Life Insurance Company
 
Wharfedale Acquisitions Limited
 
England
 
 
100% Wharfedale Acquisitions Subholdings Limited
 
Wharfedale Acquisitions Holdings Limited
 
 
England
100% Infracapital Nominees Limited
 
Wharfedale Acquisitions Subholdings Limited
 
 
England
 
100% Wharfedale Acquisitions Holdings Limited
 
Yeslink Interco Limited
 
 
United Kingdom
 
100% Prudential Group Holdings Limited
 
 
Zelda Acquisitions Holdings Limited
 
 
England
 
100% Infracapital Nominees Limited
 
Zelda Acquisitions Limited
 
 
England
 
100% Zelda Acquisitions Holdings Limited
 

Item 27. Number of Contract Owners as of February 28, 2013

Qualified – 662
Non-Qualified – 608

Item 28. Indemnification

Provision is made in the Company's Amended By-Laws for indemnification by the Company of any person who was or is a party or is threatened to be made a party to a civil, criminal, administrative or investigative action by reason of the fact that such person is or was a director, officer or employee of the Company, against expenses, including attorneys' fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceedings, to the extent and under the circumstances permitted by the General Corporation Law of the State of Michigan.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 ("Act") may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

Item 29. Principal Underwriter

a)  
Jackson National Life Distributors LLC acts as general distributor for the Jackson National Separate Account - I.  Jackson National Life Distributors LLC also acts as general distributor for the Jackson National Separate Account III, the Jackson National Separate Account IV, the Jackson National Separate Account V, the JNLNY Separate Account I, the JNLNY Separate Account II, the JNLNY Separate Account IV, the Jackson Sage Variable Annuity Account A, the Jackson Sage Variable Life Account A and the Jackson SWL Variable Annuity Fund I.

 
b)  
Directors and Officers of Jackson National Life Distributors LLC:

Name and Business Address
Positions and Offices with Underwriter
   
   
Greg Cicotte
Manager, President & Chief Executive Officer
7601 Technology Way
  
Denver, CO  80237
  
   
Clifford J. Jack
Manager
7601 Technology Way
  
Denver, CO 80237
  
   
Thomas J. Meyer
Manager & Secretary
1 Corporate Way
  
Lansing, MI 48951
  
   
Paul Chad Myers
Manager
1 Corporate Way
  
Lansing, MI  48951
  
   
Stephen M. Ash
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Jeffrey Bain
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Brad Baker
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Mercedes Biretto
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
James Bossert
Senior Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Tori Bullen
Senior Vice President
210 Interstate North Parkway
  
Suite 401
  
Atlanta, GA 30339-2120
  
   
Bill J. Burrow
Senior Vice President
7601 Technology Way
  
Denver, CO  80237
  
   
Maura Collins
Executive Vice President, Chief Financial Officer & FinOP
7601 Technology Way
  
Denver, CO 80237
  
   
Paul Fitzgerald
Senior Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Julia A. Goatley
Assistant Secretary
1 Corporate Way
  
Lansing, MI 48951
  
   
Luis Gomez
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Kevin Grant
Senior Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Thomas Hurley
Senior Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Mark Jones
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Jim Livingston
Executive Vice President, Operations
7601 Technology Way
  
Denver, CO  80237
  
   
Doug Mantelli
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Brook Meyer
Vice President
1 Corporate Way
  
Lansing, MI 48951
  
   
Jack Mishler
Senior Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Steven O’Connor
Vice President
7601 Technology Way
  
Denver, CO  80237
  
   
Jeremy D. Rafferty
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Alison Reed
Senior Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Scott Romine
Executive Vice President, National Sales Manager
7601 Technology Way
  
Denver, CO  80237
  
   
Marilynn Scherer
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Kathleen Schofield
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Daniel Starishevsky
Senior Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Ryan Strauser
Vice President
7601 Technology Way
  
Denver, VO 80237
  
   
Brian Sward
Vice President
7601 Technology Way
  
Denver, CO  80237
  
   
Jeremy Swartz
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Robin Tallman
Vice President & Controller
7601 Technology Way
  
Denver, CO 80237
  
   
Katie Turner
Vice President
7601 Technology Way
  
Denver, CO  80237
  
   
Brad Whiting
Vice President
7601 Technology Way
  
Denver, CO 80237
  
   
Daniel Wright
Senior Vice President & Chief Compliance Officer
7601 Technology Way
  
Denver, CO 80237
  
   
Phil Wright
Vice President
7601 Technology Way
  
Denver, CO 80237
  

(c)

Name of Principal Underwriter
Net Underwriting Discounts and
Commissions
Compensation on Redemption or Annuitization
Brokerage Commissions
Compensation
Jackson National Life Distributors LLC
Not Applicable
Not Applicable
Not Applicable
Not Applicable

Item. 30. Location of Accounts and Records

Jackson National Life Insurance Company
1 Corporate Way
Lansing, Michigan 48951

Jackson National Life Insurance Company
Institutional Marketing Group Service Center
1 Corporate Way
Lansing, Michigan 48951

Jackson National Life Insurance Company
7601 Technology Way
Denver, Colorado 80237

Jackson National Life Insurance Company
225 West Wacker Drive, Suite 1200
Chicago, IL  60606

Item. 31. Management Services

Not Applicable

Item. 32. Undertakings and Representations

a)  
Jackson National Life Insurance Company hereby undertakes to file a post-effective amendment to this registration statement as frequently as is necessary to ensure that the audited financial statements in the registration statement are never more than sixteen (16) months old for so long as payment under the variable annuity contracts may be accepted.

b)  
Jackson National Life Insurance Company hereby undertakes to include either (1) as part of any application to purchase a contract offered by the Prospectus, a space that an applicant can check to request a Statement of Additional Information, or (2) a postcard or similar written communication affixed to or included in the Prospectus that the applicant can remove to send for a Statement of Additional Information.

c)  
Jackson National Life Insurance Company hereby undertakes to deliver any Statement of Additional Information and any financial statement required to be made available under this Form promptly upon written or oral request.

d)  
Jackson National Life Insurance Company represents that the fees and charges deducted under the contract, in the aggregate, are reasonable in relation to the services rendered, the expenses to be incurred, and the risks assumed by Jackson National Life Insurance Company.

e)  
The Registrant hereby represents that any contract offered by the prospectus and which is issued pursuant to Section 403(b) of the Internal Revenue Code of 1986 as amended, is issued by the Registrant in reliance upon, and in compliance with, the Securities and Exchange Commission's industry-wide no-action letter to the American Council of Life Insurance (publicly available November 28, 1988) which permits withdrawal restrictions to the extent necessary to comply with IRS Section 403(b)(11).


 
 
 

SIGNATURES

 
As required by the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant certifies that it meets the requirements of Securities Act Rule 485(b) for effectiveness of this post-effective amendment to the Registration Statement and has caused this post-effective amendment to the Registration Statement to be signed on its behalf, in the City of Lansing, and State of Michigan, on this 25th day of April, 2013.

Jackson National Separate Account - I
(Registrant)

Jackson National Life Insurance Company


By:   /s/ Thomas J. Meyer                                                                           
Thomas J. Meyer
Senior Vice President, General Counsel
and Secretary

Jackson National Life Insurance Company
(Depositor)


By:    /s/ Thomas J. Meyer                                                                           
Thomas J. Meyer
Senior Vice President, General Counsel
and Secretary

As required by the Securities Act of 1933, this post-effective amendment to the Registration Statement has been signed by the following persons in the capacities and on the dates indicated.


   
*                                                                
April 25, 2013
Michael A. Wells, President, Chief
  
Executive Officer, Director and Chairman
  
   
   
   
*                                                                
April 25, 2013
James R. Sopha, Chief Operating Officer
  
and Director
  
   
   
   
*                                                                
April 25, 2013
Clifford J. Jack, Executive Vice President
  
and Director
  
   
   
   
*                                                                
April 25, 2013
P. Chad Myers, Executive Vice President,
Chief Financial Officer and Director
  

 
 
 


*                                                                
April 25, 2013
Michael A. Costello, Senior Vice President,
  
Treasurer and Controller
 
   
   
   
*                                                                
April 25, 2013
Leandra R. Knes, Director
  
   




* By:    /s/ Thomas J. Meyer                                                                           
Thomas J. Meyer, as Attorney-in-Fact,
pursuant to Power of Attorney filed herewith.



 
 
 




POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned as directors and/or officers of JACKSON NATIONAL LIFE INSURANCE COMPANY (the Depositor), a Michigan corporation, hereby appoint Michael A. Wells, P. Chad Myers, Thomas J. Meyer, Patrick W. Garcy, Susan S. Rhee, and Anthony L. Dowling (each with power to act without the others) his/her attorney-in-fact and agent, with full power of substitution and resubstitution, for and in his/her name, place and stead, in any and all capacities, to sign applications and registration  statements,  and any and all amendments, with power to affix the corporate seal and to attest it, and to file the applications, registration statements, and amendments, with all exhibits and  requirements, in accordance with the Securities Act of 1933, the Securities and Exchange Act of 1934, and/or the Investment Company Act of 1940.  This Power of Attorney concerns Jackson National Separate Account - I (File Nos. 033-82080, 333-70472, 333-73850, 333-118368, 333-119656, 333-132128, 333-136472, 333-155675, 333-172874, 333-172875, 333-172877, 333-175718, 333-175719, 333-176619, 333-178774, 333-183048, 333-183049, and 333-183050), Jackson National Separate Account III (File No. 333-41153), Jackson National Separate Account IV (File Nos. 333-108433 and 333-118131), and Jackson National Separate Account V (File No. 333-70697), as well as any future separate account(s) and/or future file number(s) within any separate account(s) that the Depositor establishes through which securities, particularly variable annuity contracts and variable universal life insurance policies, are to be offered for sale.  The undersigned grant to each attorney-in-fact and agent full authority to take all necessary actions to effectuate the above as fully, to all intents and purposes, as he/she could do in person, thereby ratifying and confirming all that said attorneys-in-fact and agents, or any one of them, may lawfully do or cause to be done by virtue hereof.  This instrument may be executed in one or more counterparts.

IN WITNESS WHEREOF, the undersigned have executed this Power of Attorney effective as of the 8th day of April, 2013.

   
/s/  MICHAEL A. WELLS                
/s/  P. CHAD MYERS                                                               
Michael A. Wells, President, Chief
Executive Officer, Chairman and Director
P. Chad Myers, Executive Vice President,
Chief Financial Officer and Director
   
/s/  JAMES R. SOPHA                                                                
/s/  MICHAEL A. COSTELLO                                                 
James R. Sopha, Chief Operating Officer
Michael A. Costello, Senior Vice President,
and Director
Controller and Treasurer
 
/s/  CLIFFORD J. JACK                                                               
 
/s/  LEANDRA R. KNES                                                             
Clifford J. Jack, Executive Vice President
and Director
Leandra R. Knes, Director




 
 
 


EXHIBIT LIST

Exhibit No.                      Description


9.
Opinion and Consent of Counsel.

10.
Consent of Independent Registered Public Accounting Firm.