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v3.25.3

Deferred Policy Acquisition Costs (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | $ 2,842.8 |  |
Deferred Policy Acquisition Costs, Amortization Expense |  | $ (132.3) | $ (133.8) | (389.9) |  | $ (387.9)
Deferred Acquisition Costs at End of Period |  | 2,880.4 |  | 2,880.4 |  |
Operating Segments |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | 2,842.8 |  | 2,714.5
Deferred Policy Acquisition Cost |  |  |  | 521.0 |  | 495.3
Deferred Policy Acquisition Costs, Amortization Expense |  | (132.3) | (133.8) | (389.9) |  | (387.9)
Deferred Policy Acquisition Cost, Foreign Currency Translation Adjustment and Other |  |  |  | 6.8 |  | 1.6
Deferred Acquisition Costs at End of Period |  | 2,880.4 | 2,823.5 | 2,880.4 |  | 2,823.5
Operating Segments | Long-term Care and Individual Disability Reinsurance Transaction |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Change in Deferred Acquisition Costs | [1] |  |  | (100.3) |  |
Unum US |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | 1,260.6 |  | 1,232.2
Deferred Policy Acquisition Cost |  |  |  | 253.7 |  | 247.4
Deferred Policy Acquisition Costs, Amortization Expense |  |  |  | (208.2) |  | (216.7)
Deferred Policy Acquisition Cost, Foreign Currency Translation Adjustment and Other |  |  |  | 0.0 |  | 0.0
Deferred Acquisition Costs at End of Period |  | 1,205.8 | 1,262.9 | 1,205.8 |  | 1,262.9
Unum US | Long-term Care and Individual Disability Reinsurance Transaction |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Change in Deferred Acquisition Costs | [1] |  |  | (100.3) |  |
Unum US | Group Disability |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | 61.1 |  | 63.6
Deferred Policy Acquisition Cost |  |  |  | 46.5 |  | 48.1
Deferred Policy Acquisition Costs, Amortization Expense |  |  |  | (41.5) |  | (46.8)
Deferred Acquisition Costs at End of Period |  | 66.1 | 64.9 | 66.1 |  | 64.9
Unum US | Group Life and AD&D |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | 51.1 |  | 48.9
Deferred Policy Acquisition Cost |  |  |  | 34.7 |  | 31.0
Deferred Policy Acquisition Costs, Amortization Expense |  |  |  | (26.4) |  | (26.7)
Deferred Acquisition Costs at End of Period |  | 59.4 | 53.2 | 59.4 |  | 53.2
Unum US | Voluntary Benefits |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | 614.3 |  | 610.6
Deferred Policy Acquisition Cost |  |  |  | 93.9 |  | 93.2
Deferred Policy Acquisition Costs, Amortization Expense |  |  |  | (86.0) |  | (88.4)
Deferred Acquisition Costs at End of Period |  | 622.2 | 615.4 | 622.2 |  | 615.4
Unum US | Individual Disability |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | 521.2 |  | 497.8
Deferred Policy Acquisition Cost |  |  |  | 67.2 |  | 63.9
Deferred Policy Acquisition Costs, Amortization Expense |  |  |  | (43.5) |  | (45.3)
Deferred Acquisition Costs at End of Period |  | 444.6 | 516.4 | 444.6 |  | 516.4
Unum US | Individual Disability | Long-term Care and Individual Disability Reinsurance Transaction |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Change in Deferred Acquisition Costs |  | (100.3) |  | (100.3) | [1] |
Unum US | Dental and Vision |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | 12.9 |  | 11.3
Deferred Policy Acquisition Cost |  |  |  | 11.4 |  | 11.2
Deferred Policy Acquisition Costs, Amortization Expense |  |  |  | (10.8) |  | (9.5)
Deferred Acquisition Costs at End of Period |  | 13.5 | 13.0 | 13.5 |  | 13.0
Unum US | Operating Segments |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Policy Acquisition Costs, Amortization Expense |  | (71.4) | (75.7) | (208.2) |  | (216.7)
Unum International |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | 53.0 |  | 46.9
Deferred Policy Acquisition Cost |  |  |  | 16.4 |  | 13.2
Deferred Policy Acquisition Costs, Amortization Expense |  |  |  | (7.8) |  | (7.3)
Deferred Policy Acquisition Cost, Foreign Currency Translation Adjustment and Other |  |  |  | 6.8 |  | 1.6
Deferred Acquisition Costs at End of Period |  | 68.4 | 54.4 | 68.4 |  | 54.4
Unum International | Operating Segments |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Policy Acquisition Costs, Amortization Expense |  | (2.7) | (2.5) | (7.8) |  | (7.3)
Colonial Life |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Acquisition Costs at Beginning of Year |  |  |  | 1,529.2 |  | 1,435.4
Deferred Policy Acquisition Cost |  |  |  | 250.9 |  | 234.7
Deferred Policy Acquisition Costs, Amortization Expense |  |  |  | (173.9) |  | (163.9)
Deferred Policy Acquisition Cost, Foreign Currency Translation Adjustment and Other |  |  |  | 0.0 |  | 0.0
Deferred Acquisition Costs at End of Period |  | 1,606.2 | 1,506.2 | 1,606.2 |  | 1,506.2
Colonial Life | Operating Segments |  |  |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs |  |  |  |  |  |
Deferred Policy Acquisition Costs, Amortization Expense |  | $ (58.2) | $ (55.6) | $ (173.9) |  | $ (163.9)
[1] | 1 Reflects the impacts of DAC written off related to the Fortitude Re reinsurance transaction. See Note 14 for further discussion of the reinsurance transaction.

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