Consolidated Financial Statements
Accounting Standard Codification (ASC) 810

Due to Accounting Standard Codification (ASC) 810, Erie Indemnity Company is required to consolidate the financial statements of Erie Insurance Exchange with Indemnity’s financial statements when reporting to the SEC. The requirement took effect on January 1, 2010, and is reflected in Indemnity’s 1st quarter 2010 financial reports. To support investors’ understanding of the changes, Indemnity filed Form 8-K with revised sections of its 2009 Form 10-K, including financial statements, footnote disclosures and management discussion and analysis for 2009 and 2008. We have used these financial statements in an online presentation to help explain the changes.

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