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Derivative Instruments (Tables) | 6 Months Ended
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Jun. 30, 2019
Derivative Instruments [Abstract] |
Outstanding Derivative Instruments With Off-Balance-Sheet Risks |
| As of June 30, 2019 |  | As of December 31, 2018 |
| Notional |  | Fair Value |  | Notional |  | Fair Value |
| Amounts |  | Asset |  | Liability |  | Amounts |  | Asset |  | Liability |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) | $ | 2,437 |  | $ | 127 |  | $ | 184 |  | $ | 2,741 |  | $ | 70 |  | $ | 9 |
Foreign currency contracts (1) |  | 2,519 |  |  | 226 |  |  | 38 |  |  | 2,326 |  |  | 167 |  |  | 39 |
Total cash flow hedges |  | 4,956 |  |  | 353 |  |  | 222 |  |  | 5,067 |  |  | 237 |  |  | 48 |
Fair value hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) |  | 1,261 |  |  | 115 |  |  | 196 |  |  | 1,268 |  |  | 55 |  |  | 137 |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) |  | 98,765 |  |  | 883 |  |  | 125 |  |  | 100,628 |  |  | 464 |  |  | 138 |
Foreign currency contracts (1) |  | 284 |  |  | - |  |  | 1 |  |  | 47 |  |  | - |  |  | - |
Equity market contracts (1) |  | 36,021 |  |  | 774 |  |  | 429 |  |  | 30,487 |  |  | 676 |  |  | 162 |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
GLB direct (2) (3) |  | - |  |  | - |  |  | 1 |  |  | - |  |  | 123 |  |  | - |
GLB ceded (2) |  | - |  |  | 111 |  |  | - |  |  | - |  |  | 72 |  |  | - |
Reinsurance related (4) |  | - |  |  | - |  |  | 310 |  |  | - |  |  | - |  |  | 3 |
Indexed annuity and IUL contracts (2) (5) |  | - |  |  | 903 |  |  | 1,973 |  |  | - |  |  | 902 |  |  | 1,305 |
Total derivative instruments | $ | 141,287 |  | $ | 3,139 |  | $ | 3,257 |  | $ | 137,497 |  | $ | 2,529 |  | $ | 1,793 |
(1)Reported in derivative investments and other liabilities on our Consolidated Balance Sheets. (2)Reported in other assets on our Consolidated Balance Sheets. (3)Reported in other liabilities on our Consolidated Balance Sheets. (4)Reported in reinsurance related embedded derivatives on our Consolidated Balance Sheets. (5)Reported in future contract benefits on our Consolidated Balance Sheets.
Maturity Of The Notional Amounts Of Derivative Financial Instruments |
| Remaining Life as of June 30, 2019 |
| Less Than |  | 1 - 5 |  | 6 - 10 |  | 11 - 30 |  | Over 30 |  |  |
| 1 Year |  | Years |  | Years |  | Years |  | Years |  | Total |
Interest rate contracts (1) | $ | 11,663 |  | $ | 10,031 |  | $ | 53,055 |  | $ | 26,001 |  | $ | 1,713 |  | $ | 102,463 |
Foreign currency contracts (2) |  | 304 |  |  | 255 |  |  | 831 |  |  | 1,345 |  |  | 68 |  |  | 2,803 |
Equity market contracts |  | 24,730 |  |  | 5,260 |  |  | 2,879 |  |  | 13 |  |  | 3,139 |  |  | 36,021 |
Total derivative instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
with notional amounts | $ | 36,697 |  | $ | 15,546 |  | $ | 56,765 |  | $ | 27,359 |  | $ | 4,920 |  | $ | 141,287 |
(1)As of June 30, 2019, the latest maturity date for which we were hedging our exposure to the variability in future cash flows for these instruments was April 20, 2067. (2)As of June 30, 2019, the latest maturity date for which we were hedging our exposure to the variability in future cash flows for these instruments was February 20, 2050.
Cumulative Basis Adjustments For Fair Value Hedges |
| As of June 30, 2019 |
|  |  |  |  | Cumulative |
|  |  |  |  | Fair Value Hedging |
|  |  |  |  | Adjustment Included |
| Amortized Cost |  | in the Amortized |
| of the Hedged |  | Cost of the Hedged |
| Assets (Liabilities) |  | Assets (Liabilities) |
Line Items in which the Hedged Items are Recorded |  |  |  |  |  |  |  |
Fixed maturity AFS securities, at fair value | $ |  | 772 |  | $ |  | 196 |
Long-term debt (1) |  |  | (1,024 | ) |  |  | (149 | )
(1)The balance includes $(120) million of unamortized adjustments from discontinued hedges as of June 30, 2019.
Change In Our Unrealized Gain On Derivative Instruments In Accumulated OCI |
| For the Six |
| Months Ended |
| June 30, |
| 2019 |  | 2018 |
Unrealized Gain (Loss) on Derivative Instruments |  |  |  |  |  |
Balance as of beginning-of-year | $ | 139 |  | $ | (29 | )
Other comprehensive income (loss): |  |  |  |  |  |
Unrealized holding gains (losses) arising during the period: |  |  |  |  |  |
Cumulative effect from adoption of |  |  |  |  |  |
new accounting standard |  | - |  |  | (6 | )
Cash flow hedges: |  |  |  |  |  |
Interest rate contracts |  | (119 | ) |  | 106 |
Foreign currency contracts |  | 87 |  |  | (19 | )
Change in foreign currency exchange rate adjustment |  | (5 | ) |  | 50 |
Change in DAC, VOBA, DSI and DFEL |  | (5 | ) |  | 4 |
Income tax benefit (expense) |  | 8 |  |  | (29 | )
Less: |  |  |  |  |  |
Reclassification adjustment for gains (losses) |  |  |  |  |  |
included in net income (loss): |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |
Interest rate contracts (1) |  | 2 |  |  | 2 |
Interest rate contracts (2) |  | (1 | ) |  | (2 | )
Foreign currency contracts (1) |  | 15 |  |  | 11 |
Foreign currency contracts (3) |  | 4 |  |  | - |
Associated amortization of DAC, VOBA, DSI and DFEL |  | (2 | ) |  | (1 | )
Income tax benefit (expense) |  | (4 | ) |  | (2 | )
Balance as of end-of-period | $ | 91 |  | $ | 69 |
(1)The OCI offset is reported within net investment income on our Consolidated Statements of Comprehensive Income (Loss). (2)The OCI offset is reported within interest and debt expense on our Consolidated Statements of Comprehensive Income (Loss). (3)The OCI offset is reported within realized gain (loss) on our Consolidated Statements of Comprehensive Income (Loss).
Effects Of Qualifying And Non-Qualifying Hedges |
|  | Gain (Loss) Recognized in Income |  |
| For the Three Months Ended June 30, 2019 |
|  | Realized |  | Net |  | Interest |  |
|  | Gain |  | Investment |  | and Debt |  |
|  | (Loss) |  | Income |  | Expense |  |
Total Line Items in which the Effects of Fair Value |  |  |  |  |  |  |  |  |  |  |
or Cash Flow Hedges are Recorded |  | $ | (117 | ) | $ | 1,355 |  | $ | 70 |  |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value hedging relationships: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |
Hedged items |  |  | - |  |  | 34 |  |  | (49 | ) |
Derivatives designated as hedging instruments |  |  | - |  |  | (34 | ) |  | 49 |  |
Gain or (loss) on cash flow hedging relationships: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) reclassified from AOCI into income |  |  | - |  |  | 1 |  |  | - |  |
Foreign currency contracts: |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) reclassified from AOCI into income |  |  | 3 |  |  | 8 |  |  | - |  |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  | 569 |  |  | - |  |  | - |  |
Equity market contracts |  |  | 45 |  |  | - |  |  | - |  |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |
GLB |  |  | (371 | ) |  | - |  |  | - |  |
Reinsurance related |  |  | (133 | ) |  | - |  |  | - |  |
Indexed annuity and IUL contracts |  |  | (110 | ) |  | - |  |  | - |  |
|  | Gain (Loss) Recognized in Income |  |
| For the Six Months Ended June 30, 2019 |
|  | Realized |  | Net |  | Interest |  |
|  | Gain |  | Investment |  | and Debt |  |
|  | (Loss) |  | Income |  | Expense |  |
Total Line Items in which the Effects of Fair Value |  |  |  |  |  |  |  |  |  |  |
or Cash Flow Hedges are Recorded |  | $ | (480 | ) | $ | 2,606 |  | $ | 141 |  |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value hedging relationships: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |
Hedged items |  |  | - |  |  | 58 |  |  | (83 | ) |
Derivatives designated as hedging instruments |  |  | - |  |  | (58 | ) |  | 83 |  |
Gain or (loss) on cash flow hedging relationships: |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) reclassified from AOCI into income |  |  | - |  |  | 2 |  |  | (1 | ) |
Foreign currency contracts: |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) reclassified from AOCI into income |  |  | 4 |  |  | 15 |  |  | - |  |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  | 926 |  |  | - |  |  | - |  |
Equity market contracts |  |  | (413 | ) |  | - |  |  | - |  |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |
GLB |  |  | (85 | ) |  | - |  |  | - |  |
Reinsurance Related |  |  | (307 | ) |  | - |  |  | - |  |
Indexed annuity and IUL contracts |  |  | (349 | ) |  | - |  |  | - |  |
Gains (Losses) On Derivative Instruments Recorded Within Income (Loss) From Continuing Operations |
| For the Three |  | For the Six |  |
| Months Ended |  | Months Ended |  |
| June 30, |  | June 30, |  |
| 2018 |  | 2018 |  |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) |  | $ | 1 |  |  |  |  | $ | 2 |  |  |  |
Interest rate contracts (2) |  |  | 2 |  |  |  |  |  | (2 | ) |  |  |
Foreign currency contracts (1) |  |  | 5 |  |  |  |  |  | 11 |  |  |  |
Total cash flow hedges |  |  | 8 |  |  |  |  |  | 11 |  |  |  |
Fair value hedges: |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) |  |  | (4 | ) |  |  |  |  | (9 | ) |  |  |
Interest rate contracts (2) |  |  | - |  |  |  |  |  | 6 |  |  |  |
Interest rate contracts (3) |  |  | 14 |  |  |  |  |  | 47 |  |  |  |
Total fair value hedges |  |  | 10 |  |  |  |  |  | 44 |  |  |  |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (3) |  |  | (96 | ) |  |  |  |  | (410 | ) |  |  |
Foreign currency contracts (3) |  |  | - |  |  |  |  |  | 2 |  |  |  |
Equity market contracts (3) |  |  | (89 | ) |  |  |  |  | (80 | ) |  |  |
Equity market contracts (4) |  |  | 3 |  |  |  |  |  | 1 |  |  |  |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |
GLB (3) |  |  | 113 |  |  |  |  |  | 270 |  |  |  |
Reinsurance related (3) |  |  | 9 |  |  |  |  |  | 32 |  |  |  |
Indexed annuity and IUL contracts (3) |  |  | (62 | ) |  |  |  |  | (10 | ) |  |  |
Total derivative instruments |  | $ | (104 | ) |  |  |  | $ | (140 | ) |  |  |
(1)Reported in net investment income on our Consolidated Statements of Comprehensive Income (Loss). (2)Reported in interest and debt expense on our Consolidated Statements of Comprehensive Income (Loss). (3)Reported in realized gain (loss) on our Consolidated Statements of Comprehensive Income (Loss). (4)Reported in commissions and other expenses on our Consolidated Statements of Comprehensive Income (Loss).
Gains (Losses) On Derivative Instruments Designated As Cash Flow Hedges |
| For the Three |  | For the Six |  |
| Months Ended |  | Months Ended |  |
| June 30, |  | June 30, |  |
| 2018 |  | 2018 |  |
Offset to net investment income |  | $ | 6 |  |  |  | $ | 13 |  |  |
Offset to interest and debt expense |  |  | 2 |  |  |  |  | (2 | ) |  |
Schedule Of Collateral Amounts With Rights To Reclaim Or Obligation To Return Cash |
|  | As of June 30, 2019 |  | As of December 31, 2018 |
|  | Collateral |  | Collateral |  | Collateral |  | Collateral |
|  | Posted by |  | Posted by |  | Posted by |  | Posted by |
S&P |  | Counter- |  | LNC |  | Counter- |  | LNC |
Credit |  | Party |  | (Held by |  | Party |  | (Held by |
Rating of |  | (Held by |  | Counter- |  | (Held by |  | Counter- |
Counterparty |  | LNC) |  | Party) |  | LNC) |  | Party) |
AA- |  | $ | 306 |  | $ | (186 | ) | $ | 33 |  | $ | (3 | )
A+ |  |  | 466 |  |  | (212 | ) |  | 296 |  |  | (96 | )
A |  |  | 12 |  |  | (30 | ) |  | 106 |  |  | (56 | )
A- |  |  | 18 |  |  | - |  |  | 4 |  |  | - |
BBB+ |  |  | 337 |  |  | (33 | ) |  | 197 |  |  | - |
|  | $ | 1,139 |  | $ | (461 | ) | $ | 636 |  | $ | (155 | )
Schedule Of Offsetting Assets And Liabilities |
|  | As of June 30, 2019 |
|  |  |  |  | Embedded |  |  |  |
| Derivative | Derivative |  |  |  |
| Instruments | Instruments |  | Total |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized assets |  | $ | 1,938 |  |  | $ | 1,014 |  |  | $ | 2,952 |
Gross amounts offset |  |  | (428 | ) |  |  | - |  |  |  | (428 | )
Net amount of assets |  |  | 1,510 |  |  |  | 1,014 |  |  |  | 2,524 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (1,139 | ) |  |  | - |  |  |  | (1,139 | )
Non-cash collateral |  |  | (133 | ) |  |  | - |  |  |  | (133 | )
Net amount |  | $ | 238 |  |  | $ | 1,014 |  |  | $ | 1,252 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized liabilities |  | $ | 1,066 |  |  | $ | 2,284 |  |  | $ | 3,350 |
Gross amounts offset |  |  | (186 | ) |  |  | - |  |  |  | (186 | )
Net amount of liabilities |  |  | 880 |  |  |  | 2,284 |  |  |  | 3,164 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (461 | ) |  |  | - |  |  |  | (461 | )
Non-cash collateral |  |  | (209 | ) |  |  | - |  |  |  | (209 | )
Net amount |  | $ | 210 |  |  | $ | 2,284 |  |  | $ | 2,494 |
‎
|  | As of December 31, 2018 |
|  |  |  |  | Embedded |  |  |  |
| Derivative | Derivative |  |  |  |
| Instruments | Instruments |  | Total |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized assets |  | $ | 1,330 |  |  | $ | 1,097 |  |  | $ | 2,427 |
Gross amounts offset |  |  | (223 | ) |  |  | - |  |  |  | (223 | )
Net amount of assets |  |  | 1,107 |  |  |  | 1,097 |  |  |  | 2,204 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (636 | ) |  |  | - |  |  |  | (636 | )
Non-cash collateral |  |  | (58 | ) |  |  | - |  |  |  | (58 | )
Net amount |  | $ | 413 |  |  | $ | 1,097 |  |  | $ | 1,510 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized liabilities |  | $ | 784 |  |  | $ | 1,308 |  |  | $ | 2,092 |
Gross amounts offset |  |  | (103 | ) |  |  | - |  |  |  | (103 | )
Net amount of liabilities |  |  | 681 |  |  |  | 1,308 |  |  |  | 1,989 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (155 | ) |  |  | - |  |  |  | (155 | )
Non-cash collateral |  |  | (190 | ) |  |  | - |  |  |  | (190 | )
Net amount |  | $ | 336 |  |  | $ | 1,308 |  |  | $ | 1,644 |

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- Definition Schedule of collateral amounts with rights to reclaim or obligation to return cash based on the S&P credit rating of counterparty. + References No definition available. + Details
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- Definition Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4E -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624181-113959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5618551-113959 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 + Details
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- Definition Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959 + Details
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