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v3.23.2

Derivative Instruments (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Derivative Instruments [Abstract] |
Outstanding Derivative Instruments With Off-Balance-Sheet Risks |
| As of June 30, 2023 |  | As of December 31, 2022 |
| Notional |  | Fair Value |  | Notional |  | Fair Value |
| Amounts |  | Asset |  | Liability |  | Amounts |  | Asset |  | Liability |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) | $ | 2,090 |  | $ | 135 |  | $ | 125 |  | $ | 2,590 |  | $ | 123 |  | $ | 232 |
Foreign currency contracts (1) |  | 4,548 |  |  | 601 |  |  | 36 |  |  | 4,383 |  |  | 643 |  |  | 18 |
Total cash flow hedges |  | 6,638 |  |  | 736 |  |  | 161 |  |  | 6,973 |  |  | 766 |  |  | 250 |
Fair value hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) |  | 1,115 |  |  | 2 |  |  | 42 |  |  | 1,155 |  |  | 2 |  |  | 44 |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts (1) |  | 85,019 |  |  | 638 |  |  | 925 |  |  | 105,977 |  |  | 709 |  |  | 935 |
Foreign currency contracts (1) |  | 357 |  |  | 19 |  |  | 2 |  |  | 395 |  |  | 27 |  |  | 2 |
Equity market contracts (1) |  | 235,315 |  |  | 8,671 |  |  | 4,152 |  |  | 142,946 |  |  | 5,135 |  |  | 2,035 |
Commodity contracts (1) |  | 27 |  |  | 14 |  |  | 15 |  |  | 13 |  |  | 14 |  |  | 3 |
Credit contracts (1) |  | 52 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reinsurance-related (2) |  | - |  |  | 368 |  |  | - |  |  | - |  |  | 416 |  |  | - |
Indexed annuity and IUL contracts (2) (3) |  | - |  |  | 603 |  |  | 7,510 |  |  | - |  |  | 525 |  |  | 4,783 |
Total derivative instruments | $ | 328,523 |  | $ | 11,051 |  | $ | 12,807 |  | $ | 257,459 |  | $ | 7,594 |  | $ | 8,052 |
(1)These asset and liability balances are presented on a gross basis. Amounts are reported in derivative investments and other liabilities on the Consolidated Balance Sheets after the evaluation for right of offset subject to master netting agreements. (2)Reported in other assets and other liabilities on the Consolidated Balance Sheets. (3)Reported in policyholder account balances on the Consolidated Balance Sheets.
Maturity Of The Notional Amounts Of Derivative Financial Instruments |
| Remaining Life as of June 30, 2023 |
| Less Than |  | 1 - 5 |  | 6 - 10 |  | 11 - 30 |  | Over 30 |  |  |
| 1 Year |  | Years |  | Years |  | Years |  | Years |  | Total |
Interest rate contracts (1) | $ | 19,186 |  | $ | 21,463 |  | $ | 21,929 |  | $ | 21,433 |  | $ | 4,213 |  | $ | 88,224 |
Foreign currency contracts (2) |  | 222 |  |  | 918 |  |  | 1,632 |  |  | 2,091 |  |  | 42 |  |  | 4,905 |
Equity market contracts |  | 155,955 |  |  | 61,524 |  |  | 7,241 |  |  | 9 |  |  | 10,586 |  |  | 235,315 |
Commodity contracts |  | 27 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 27 |
Credit contracts |  | - |  |  | 52 |  |  | - |  |  | - |  |  | - |  |  | 52 |
Total derivative instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
with notional amounts | $ | 175,390 |  | $ | 83,957 |  | $ | 30,802 |  | $ | 23,533 |  | $ | 14,841 |  | $ | 328,523 |
(1)As of June 30, 2023, 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, 2023, the latest maturity date for which we were hedging our exposure to the variability in future cash flows for these instruments was June 16, 2061.
Cumulative Basis Adjustments For Fair Value Hedges |
|  |  |  |  |  |  |  |  | Cumulative Fair Value |  |
|  |  |  |  |  |  |  |  | Hedging Adjustment |  |
|  |  |  |  |  |  |  |  | Included in the |  |
| Amortized Cost of the |  |  | Amortized Cost of the |  |
| Hedged |  |  | Hedged |  |
| Assets / (Liabilities) |  |  | Assets / (Liabilities) |  |
| As of |  |  | As of |  |  | As of |  |  | As of |  |
| June 30, |  |  | December 31, |  | June 30, |  |  | December 31, |
| 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |  |
Line Item in the Consolidated Balance Sheets in |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
which the Hedged Item is Included |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity AFS securities, at fair value | $ | 536 |  |  | $ | 587 |  |  | $ | 41 |  |  | $ | 44 |  |
Long-term debt (1) |  | (703 | ) |  |  | (698 | ) |  |  | 172 |  |  |  | 177 |  |
(1)Includes $(333) million and $(341) million of unamortized adjustments from discontinued hedges as of June 30, 2023, and December 31, 2022, respectively.
Change In Our Unrealized Gain On Derivative Instruments In Accumulated OCI |
| For the Six |
| Months Ended |
| June 30, |
| 2023 |  | 2022 |
Unrealized Gain (Loss) on Derivative Instruments |  |  |  |  |  |
Balance as of beginning-of-year | $ | 388 |  | $ | (85 | )
Other comprehensive income (loss): |  |  |  |  |  |
Unrealized holding gains (losses) arising during the period: |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |
Interest rate contracts |  | 150 |  |  | 107 |
Foreign currency contracts |  | 80 |  |  | 19 |
Change in foreign currency exchange rate adjustment |  | (110 | ) |  | 373 |
Income tax benefit (expense) |  | (26 | ) |  | (104 | )
Less: |  |  |  |  |  |
Reclassification adjustment for gains (losses) |  |  |  |  |  |
included in net income (loss): |  |  |  |  |  |
Cash flow hedges: |  |  |  |  |  |
Interest rate contracts (1) |  | - |  |  | 1 |
Interest rate contracts (2) |  | 13 |  |  | (10 | )
Foreign currency contracts (1) |  | 27 |  |  | 30 |
Foreign currency contracts (3) |  | 3 |  |  | 4 |
Income tax benefit (expense) |  | (9 | ) |  | (5 | )
Balance as of end-of-period | $ | 448 |  | $ | 290 |
(1)The OCI offset is reported within net investment income on the Consolidated Statements of Comprehensive Income (Loss). (2)The OCI offset is reported within interest and debt expense on the Consolidated Statements of Comprehensive Income (Loss). (3)The OCI offset is reported within realized gain (loss) on the 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, |
| 2023 |  | 2022 |
| Realized |  | Net |  | Interest |  | Realized |  | Net |  | Interest |
| Gain |  | Investment |  | and Debt |  | Gain |  | Investment |  | and Debt |
| (Loss) |  | Income |  | Expense |  | (Loss) |  | Income |  | Expense |
Total Line Items in which the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Effects of Fair Value or Cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Flow Hedges are Recorded | $ | (1,784 | ) | $ | 1,508 |  | $ | 84 |  | $ | 1,101 |  | $ | 1,398 |  | $ | 68 |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedged items |  | - |  |  | (19 | ) |  | 17 |  |  | - |  |  | (58 | ) |  | 60 |
Derivatives designated as |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging instruments |  | - |  |  | 19 |  |  | (17 | ) |  | - |  |  | 58 |  |  | (60 | )
Gain or (loss) on cash flow |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
into income |  | - |  |  | - |  |  | 7 |  |  | - |  |  | - |  |  | (4 | )
Foreign currency contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
into income |  | - |  |  | 13 |  |  | - |  |  | 1 |  |  | 17 |  |  | - |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  | (319 | ) |  | - |  |  | - |  |  | (625 | ) |  | - |  |  | - |
Foreign currency contracts |  | - |  |  | - |  |  | - |  |  | 2 |  |  | - |  |  | - |
Equity market contracts |  | 809 |  |  | - |  |  | - |  |  | (1,588 | ) |  | - |  |  | - |
Commodity contracts |  | - |  |  | - |  |  | - |  |  | 9 |  |  | - |  |  | - |
Credit contracts |  | (1 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reinsurance-related |  | 1 |  |  | - |  |  | - |  |  | 248 |  |  | - |  |  | - |
Indexed annuity and IUL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
contracts |  | (1,554 | ) |  | - |  |  | - |  |  | 2,177 |  |  | - |  |  | - |
| Gain (Loss) Recognized in Income |
| For the Six Months Ended June 30, |
| 2023 |  | 2022 |
| Realized |  | Net |  | Interest |  | Realized |  | Net |  | Interest |
| Gain |  | Investment |  | and Debt |  | Gain |  | Investment |  | and Debt |
| (Loss) |  | Income |  | Expense |  | (Loss) |  | Income |  | Expense |
Total Line Items in which the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Effects of Fair Value or Cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Flow Hedges are Recorded | $ | (2,612 | ) | $ | 2,974 |  | $ | 166 |  | $ | 1,282 |  | $ | 2,809 |  | $ | 134 |
Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain or (loss) on fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hedged items |  | - |  |  | (3 | ) |  | (5 | ) |  | - |  |  | (121 | ) |  | 118 |
Derivatives designated as |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging instruments |  | - |  |  | 3 |  |  | 5 |  |  | - |  |  | 121 |  |  | (118 | )
Gain or (loss) on cash flow |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
into income |  | - |  |  | - |  |  | 13 |  |  | - |  |  | 1 |  |  | (10 | )
Foreign currency contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
into income |  | 3 |  |  | 27 |  |  | - |  |  | 4 |  |  | 30 |  |  | - |
Non-Qualifying Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  | 12 |  |  | - |  |  | - |  |  | (1,446 | ) |  | - |  |  | - |
Foreign currency contracts |  | (2 | ) |  | - |  |  | - |  |  | 3 |  |  | - |  |  | - |
Equity market contracts |  | 750 |  |  | - |  |  | - |  |  | (1,912 | ) |  | - |  |  | - |
Commodity contracts |  | 11 |  |  | - |  |  | - |  |  | 9 |  |  | - |  |  | - |
Credit contracts |  | (2 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Embedded derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reinsurance-related |  | (48 | ) |  | - |  |  | - |  |  | 511 |  |  | - |  |  | - |
Indexed annuity and IUL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
contracts |  | (2,266 | ) |  | - |  |  | - |  |  | 2,683 |  |  | - |  |  | - |
Schedule Of Collateral Amounts With Rights To Reclaim Or Obligation To Return Cash |
|  | As of June 30, 2023 |  | As of December 31, 2022 |
|  | 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- |  | $ | 980 |  | $ | (12 | ) | $ | 383 |  | $ | (6 | )
A+ |  |  | 3,512 |  |  | (258 | ) |  | 1,718 |  |  | (166 | )
A |  |  | 113 |  |  | (41 | ) |  | 1,172 |  |  | - |
|  | $ | 4,605 |  | $ | (311 | ) | $ | 3,273 |  | $ | (172 | )
Schedule Of Offsetting Assets And Liabilities |
|  | As of June 30, 2023 |
|  |  |  |  |  | Embedded |  |  |  |
|  | Derivative |  |  | Derivative |  |  |  |
|  | Instruments |  |  | Instruments |  | Total |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized assets |  | $ | 9,010 |  |  | $ | 971 |  |  | $ | 9,981 |
Gross amounts offset |  |  | (3,855 | ) |  |  | - |  |  |  | (3,855 | )
Net amount of assets |  |  | 5,155 |  |  |  | 971 |  |  |  | 6,126 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (4,605 | ) |  |  | - |  |  |  | (4,605 | )
Non-cash collateral (1) |  |  | (550 | ) |  |  | - |  |  |  | (550 | )
Net amount |  | $ | - |  |  | $ | 971 |  |  | $ | 971 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized liabilities |  | $ | 1,443 |  |  | $ | 7,510 |  |  | $ | 8,953 |
Gross amounts offset |  |  | (1,071 | ) |  |  | - |  |  |  | (1,071 | )
Net amount of liabilities |  |  | 372 |  |  |  | 7,510 |  |  |  | 7,882 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (311 | ) |  |  | - |  |  |  | (311 | )
Non-cash collateral (2) |  |  | (61 | ) |  |  | - |  |  |  | (61 | )
Net amount |  | $ | - |  |  | $ | 7,510 |  |  | $ | 7,510 |
(1)Excludes excess non-cash collateral received of $955 million, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements. (2)Excludes excess non-cash collateral pledged of $26 million, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements.
|  | As of December 31, 2022 |
|  |  |  |  |  | Embedded |  |  |  |
|  | Derivative |  |  | Derivative |  |  |  |
|  | Instruments |  |  | Instruments |  | Total |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized assets |  | $ | 6,604 |  |  | $ | 941 |  |  | $ | 7,545 |
Gross amounts offset |  |  | (3,010 | ) |  |  | - |  |  |  | (3,010 | )
Net amount of assets |  |  | 3,594 |  |  |  | 941 |  |  |  | 4,535 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (3,273 | ) |  |  | - |  |  |  | (3,273 | )
Non-cash collateral (1) |  |  | (321 | ) |  |  | - |  |  |  | (321 | )
Net amount |  | $ | - |  |  | $ | 941 |  |  | $ | 941 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Gross amount of recognized liabilities |  | $ | 260 |  |  | $ | 4,783 |  |  | $ | 5,043 |
Gross amounts offset |  |  | (50 | ) |  |  | - |  |  |  | (50 | )
Net amount of liabilities |  |  | 210 |  |  |  | 4,783 |  |  |  | 4,993 |
Gross amounts not offset: |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral |  |  | (172 | ) |  |  | - |  |  |  | (172 | )
Non-cash collateral (2) |  |  | (38 | ) |  |  | - |  |  |  | (38 | )
Net amount |  | $ | - |  |  | $ | 4,783 |  |  | $ | 4,783 |
(1)Excludes excess non-cash collateral received of $1.1 billion, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements. (2)Excludes excess non-cash collateral pledged of $8 million, as the collateral offset is limited to the net estimated fair value of derivatives after application of netting arrangements.

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- Definition Presents in tabular form the change in unrealized gain (loss) on derivative instruments in accumulated other comprehensive income. + References No definition available. + Details
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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 Schedule of offsetting assets and liabilities related to derivative instruments, embedded derivative instruments, securities lending transactions and reverse repurchase agreements. + References No definition available. + 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 -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4B + Details
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