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FAIR VALUE MEASUREMENTS (Tables) | 3 Months Ended
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Mar. 31, 2025
Fair Value Disclosures [Abstract] |
Schedule of Financial Instruments Carried at Fair Value Categorized by Input Level | The categorization of fair value measurements, by input level, for our financial instruments carried at fair value on a recurring basis at March 31, 2025 is as follows (dollars in millions):
| Quoted prices in active markets for identical assets or liabilities (Level 1) |  | Significant other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3) |  | Total
Assets: |  |  |  |  |  |  |
Fixed maturities, available for sale: |  |  |  |  |  |  |
Corporate securities | $ | — |  |  | $ | 12,212.7 |  |  | $ | 222.5 |  |  | $ | 12,435.2 |
Certificates of deposit | — |  |  | 470.7 |  |  | — |  |  | 470.7 |
United States Treasury securities and obligations of United States government corporations and agencies | — |  |  | 193.4 |  |  | — |  |  | 193.4 |
States and political subdivisions | — |  |  | 2,934.3 |  |  | — |  |  | 2,934.3 |
Foreign governments | — |  |  | 93.9 |  |  | — |  |  | 93.9 |
Asset-backed securities | — |  |  | 1,525.9 |  |  | 50.6 |  |  | 1,576.5 |
Agency residential mortgage-backed securities | — |  |  | 818.6 |  |  | — |  |  | 818.6 |
Non-agency residential mortgage-backed securities | — |  |  | 1,590.0 |  |  | — |  |  | 1,590.0 |
Collateralized loan obligations | — |  |  | 1,004.9 |  |  | — |  |  | 1,004.9 |
Commercial mortgage-backed securities | — |  |  | 2,161.3 |  |  | 4.2 |  |  | 2,165.5 |
Total fixed maturities, available for sale | — |  |  | 23,005.7 |  |  | 277.3 |  |  | 23,283.0 |
Equity securities - corporate securities | 119.6 |  |  | 156.2 |  |  | 73.3 |  |  | 349.1 |
Trading securities: |  |  |  |  |  |  |
Asset-backed securities | — |  |  | 40.5 |  |  | — |  |  | 40.5 |
Agency residential mortgage-backed securities | — |  |  | 99.2 |  |  | — |  |  | 99.2 |
Non-agency residential mortgage-backed securities | — |  |  | 53.1 |  |  | — |  |  | 53.1 |
Collateralized loan obligations | — |  |  | 9.4 |  |  | — |  |  | 9.4 |
Commercial mortgage-backed securities | — |  |  | 105.8 |  |  | — |  |  | 105.8 |
Total trading securities | — |  |  | 308.0 |  |  | — |  |  | 308.0 |
Investments held by variable interest entities - corporate securities | — |  |  | 380.2 |  |  | — |  |  | 380.2 |
Other invested assets: |  |  |  |  |  |  |
Derivatives | — |  |  | 149.6 |  |  | — |  |  | 149.6 |
Residual tranches | — |  |  | 8.3 |  |  | 2.6 |  |  | 10.9 |
Total other invested assets | — |  |  | 157.9 |  |  | 2.6 |  |  | 160.5 |
Assets held in separate accounts | — |  |  | 3.1 |  |  | — |  |  | 3.1 |
Total assets carried at fair value by category | $ | 119.6 |  |  | $ | 24,011.1 |  |  | $ | 353.2 |  |  | $ | 24,483.9 |
Residual tranches measured at net asset value |  |  |  |  |  |  | 99.2 |
Total assets carried at fair value |  |  |  |  |  |  | $ | 24,583.1 |
Liabilities: |  |  |  |  |  |  |
Market risk benefit liability | $ | — |  |  | $ | — |  |  | $ | 73.6 |  |  | $ | 73.6 |
Embedded derivatives associated with fixed indexed annuity products | — |  |  | — |  |  | 1,481.9 |  |  | 1,481.9 |
Total liabilities carried at fair value by category | $ | — |  |  | $ | — |  |  | $ | 1,555.5 |  |  | $ | 1,555.5 |
The categorization of fair value measurements, by input level, for our financial instruments carried at fair value on a recurring basis at December 31, 2024 is as follows (dollars in millions):
| Quoted prices in active markets for identical assets or liabilities (Level 1) |  | Significant other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3) |  | Total
Assets: |  |  |  |  |  |  |
Fixed maturities, available for sale: |  |  |  |  |  |  |
Corporate securities | $ | — |  |  | $ | 12,023.1 |  |  | $ | 128.0 |  |  | $ | 12,151.1 |
Certificates of deposit | — |  |  | 488.3 |  |  | — |  |  | 488.3 |
United States Treasury securities and obligations of United States government corporations and agencies | — |  |  | 186.2 |  |  | — |  |  | 186.2 |
States and political subdivisions | — |  |  | 2,834.3 |  |  | — |  |  | 2,834.3 |
Foreign governments | — |  |  | 91.2 |  |  | — |  |  | 91.2 |
Asset-backed securities | — |  |  | 1,496.6 |  |  | 19.8 |  |  | 1,516.4 |
Agency residential mortgage-backed securities | — |  |  | 819.6 |  |  | — |  |  | 819.6 |
Non-agency residential mortgage-backed securities | — |  |  | 1,539.1 |  |  | — |  |  | 1,539.1 |
Collateralized loan obligations | — |  |  | 1,012.8 |  |  | 4.0 |  |  | 1,016.8 |
Commercial mortgage-backed securities | — |  |  | 2,193.4 |  |  | 4.1 |  |  | 2,197.5 |
Total fixed maturities, available for sale | — |  |  | 22,684.6 |  |  | 155.9 |  |  | 22,840.5 |
Equity securities - corporate securities | 64.0 |  |  | 24.6 |  |  | 73.4 |  |  | 162.0 |
Trading securities: |  |  |  |  |  |  |
Asset-backed securities | — |  |  | 40.6 |  |  | — |  |  | 40.6 |
Agency residential mortgage-backed securities | — |  |  | 97.1 |  |  | — |  |  | 97.1 |
Non-agency residential mortgage-backed securities | — |  |  | 53.3 |  |  | — |  |  | 53.3 |
Collateralized loan obligations | — |  |  | 9.5 |  |  | — |  |  | 9.5 |
Commercial mortgage-backed securities | — |  |  | 103.7 |  |  | — |  |  | 103.7 |
Total trading securities | — |  |  | 304.2 |  |  | — |  |  | 304.2 |
Investments held by variable interest entities - corporate securities | — |  |  | 432.3 |  |  | — |  |  | 432.3 |
Other invested assets: |  |  |  |  |  |  |
Derivatives | — |  |  | 279.0 |  |  | — |  |  | 279.0 |
Residual tranches | — |  |  | 1.5 |  |  | 95.4 |  |  | 96.9 |
Total other invested assets | — |  |  | 280.5 |  |  | 95.4 |  |  | 375.9 |
Assets held in separate accounts | — |  |  | 3.3 |  |  | — |  |  | 3.3 |
Total assets carried at fair value by category | $ | 64.0 |  |  | $ | 23,729.5 |  |  | $ | 324.7 |  |  | $ | 24,118.2 |
Liabilities: |  |  |  |  |  |  |
Market risk benefit liability | $ | — |  |  | $ | — |  |  | $ | 60.0 |  |  | $ | 60.0 |
Embedded derivatives associated with fixed indexed annuity products | — |  |  | — |  |  | 1,493.2 |  |  | 1,493.2 |
Total liabilities carried at fair value by category | $ | — |  |  | $ | — |  |  | $ | 1,553.2 |  |  | $ | 1,553.2 |
The fair value of our financial instruments not carried at fair value on a recurring basis are as follows (dollars in millions):
| March 31, 2025
| Quoted prices in active markets for identical assets or liabilities (Level 1) |  | Significant other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3) |  | Total estimated fair value |  | Total carrying amount
Assets: |  |  |  |  |  |  |  |  |
Mortgage loans | $ | — |  |  | $ | — |  |  | $ | 2,509.1 |  |  | $ | 2,509.1 |  |  | $ | 2,601.2 |
Policy loans | — |  |  | — |  |  | 136.4 |  |  | 136.4 |  |  | 136.4 |
Other invested assets: |  |  |  |  |  |  |  |  |
Company-owned life insurance (a) | — |  |  | 405.3 |  |  | — |  |  | 405.3 |  |  | 405.3 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |
Unrestricted | 928.2 |  |  | — |  |  | — |  |  | 928.2 |  |  | 928.2 |
Held by variable interest entities | 96.6 |  |  | — |  |  | — |  |  | 96.6 |  |  | 96.6 |
Total | 1,024.8 |  |  | 405.3 |  |  | 2,645.5 |  |  | 4,075.6 |  |  | 4,167.7 |
Liabilities: |  |  |  |  |  |  |  |  |
Policyholder account balances | — |  |  | — |  |  | 17,346.0 |  |  | 17,346.0 |  |  | 17,346.0 |
Investment borrowings | — |  |  | 2,189.4 |  |  | — |  |  | 2,189.4 |  |  | 2,188.6 |
Borrowings related to variable interest entities | — |  |  | 375.8 |  |  | — |  |  | 375.8 |  |  | 375.1 |
Notes payable – direct corporate obligations | — |  |  | 1,844.9 |  |  | — |  |  | 1,844.9 |  |  | 1,834.2 |
_________ (a)Includes $215.7 million of COLI purchased as an investment vehicle to fund our agent deferred compensation plan, as further described in the footnote to the consolidated financial statements entitled "Agent Deferred Compensation Plan" within our 2024 Form 10-K, and a $189.6 million investment in a COLI policy for key employees that is recorded in our general account assets.
| December 31, 2024
| Quoted prices in active markets for identical assets or liabilities (Level 1) |  | Significant other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3) |  | Total estimated fair value |  | Total carrying amount
Assets: |  |  |  |  |  |  |  |  |
Mortgage loans | $ | — |  |  | $ | — |  |  | $ | 2,376.0 |  |  | $ | 2,376.0 |  |  | $ | 2,506.3 |
Policy loans | — |  |  | — |  |  | 135.3 |  |  | 135.3 |  |  | 135.3 |
Other invested assets: |  |  |  |  |  |  |  |  |
Company-owned life insurance (a) | — |  |  | 402.1 |  |  | — |  |  | 402.1 |  |  | 402.1 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |
Unrestricted | 1,656.7 |  |  | — |  |  | — |  |  | 1,656.7 |  |  | 1,656.7 |
Held by variable interest entities | 341.0 |  |  | — |  |  | — |  |  | 341.0 |  |  | 341.0 |
Total | 1,997.7 |  |  | 402.1 |  |  | 2,511.3 |  |  | 4,911.1 |  |  | 5,041.4 |
Liabilities: |  |  |  |  |  |  |  |  |
Policyholder account balances | — |  |  | — |  |  | 17,615.8 |  |  | 17,615.8 |  |  | 17,615.8 |
Investment borrowings | — |  |  | 2,189.8 |  |  | — |  |  | 2,189.8 |  |  | 2,188.8 |
Borrowings related to variable interest entities | — |  |  | 499.0 |  |  | — |  |  | 499.0 |  |  | 497.6 |
Notes payable – direct corporate obligations | — |  |  | 1,837.9 |  |  | — |  |  | 1,837.9 |  |  | 1,833.5 |
_________ (a)Includes $212.6 million of COLI purchased as an investment vehicle to fund our agent deferred compensation plan, as further described in the footnote to the consolidated financial statements entitled "Agent Deferred Compensation Plan" within our 2024 Form 10-K, and a $189.5 million investment in a COLI policy for key employees that is recorded in our general account assets. The following table presents additional information about assets measured at fair value on a recurring basis and for which we have utilized significant unobservable (Level 3) inputs to determine fair value for the three months ended March 31, 2025 (dollars in millions):
|  | For the three months ended March 31, 2025
|  |  |  |  | Equity Securities |  | Other Invested Assets |  |
|  | Total Fixed Maturities |  |  |  | Corporate Securities |  | Residual Tranches |  | Total
Beginning of period |  | $ | 155.9 |  |  |  |  | $ | 73.4 |  |  | $ | 95.4 |  |  | $ | 324.7 |
Gains (losses) included in net income |  | — |  |  |  |  | (0.1) |  |  | — |  |  | (0.1) |
Gains (losses) included in accumulated other comprehensive loss |  | 2.9 |  |  |  |  | — |  |  | — |  |  | 2.9 |
Purchases, sales issuances, and settlements (b) |  |  |  |  |  |  |  |  |  |
Purchases |  | 81.6 |  |  |  |  | — |  |  | — |  |  | 81.6 |
Sales |  | (14.8) |  |  |  |  | — |  |  | — |  |  | (14.8) |
Transfers into Level 3 (a) |  | 66.0 |  |  |  |  | — |  |  | — |  |  | 66.0 |
Transfers out of Level 3 (a) |  | (14.3) |  |  |  |  | — |  |  | (92.8) |  |  | (107.1) |
End of period |  | $ | 277.3 |  |  |  |  | $ | 73.3 |  |  | $ | 2.6 |  |  | $ | 353.2 |
Change in unrealized gains or losses for the period included in net income for assets held at the end of the reporting period |  | $ | 0.1 |  |  |  |  | $ | (0.1) |  |  | $ | — |  |  | $ | — |
Change in unrealized gains or losses for the period included in other comprehensive loss for assets held at the end of the reporting period |  | $ | 1.9 |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | 1.9 |
_________ (a)Transfers into Level 3 are the result of unobservable inputs utilized within valuation methodologies for assets that were previously valued using observable inputs. Transfers out of Level 3 are due to the use of observable inputs in valuation methodologies as well as the utilization of independent pricing service information for certain assets that the Company is able to validate. (b)Purchases, sales, issuances and settlements represent the activity that occurred during the period that results in a change of the asset but does not represent changes in fair value for the instruments held at the beginning of the period. Such activity primarily consists of purchases and sales of fixed maturity and equity securities. There were no issuances or settlements during the three months ended March 31, 2025. The following table summarizes changes in the value of our embedded derivatives associated with fixed indexed annuity products (classified in policyholder account balances and future policy benefits as presented in the note to the consolidated financial statements entitled "Derivatives") which are measured at fair value on a recurring basis and for which we have utilized significant unobservable (Level 3) inputs to determine fair value (dollars in millions):
| Three months ended |  |
| March 31, |  |
| 2025 |  | 2024 |  |  |  |
Balance at beginning of the period | $ | 1,493.2 |  |  | $ | 1,376.7 |  |  |  |  |
Premiums less benefits | (8.5) |  |  | (17.8) |  |  |  |  |
Change in fair value, net | (2.8) |  |  | 67.9 |  |  |  |  |
Balance at end of the period | $ | 1,481.9 |  |  | $ | 1,426.8 |  |  |  |  |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation | The following table presents additional information about assets measured at fair value on a recurring basis and for which we have utilized significant unobservable (Level 3) inputs to determine fair value for the three months ended March 31, 2024 (dollars in millions):
| For the three months ended March 31, 2024
|  |  |  |  | Equity Securities |  | Other Invested Assets |  |
| Total Fixed Maturities |  |  |  | Corporate Securities |  | Residual Tranches |  | Total
Beginning of period | $ | 197.9 |  |  |  |  | $ | 72.7 |  |  | $ | 31.5 |  |  | $ | 302.1 |
Gains (losses) included in net income | 4.4 |  |  |  |  | (0.1) |  |  | 6.4 |  |  | 10.7 |
Gains (losses) included in accumulated other comprehensive loss | (5.6) |  |  |  |  | — |  |  | — |  |  | (5.6) |
Purchases, sales issuances, and settlements (b) |  |  |  |  |  |  |  |  |
Purchases | 6.8 |  |  |  |  | — |  |  | 9.2 |  |  | 16.0 |
Sales | (0.3) |  |  |  |  | — |  |  | (1.3) |  |  | (1.6) |
Transfers into Level 3 (a) | — |  |  |  |  | — |  |  | 6.4 |  |  | 6.4 |
Transfers out of Level 3 (a) | (30.1) |  |  |  |  | — |  |  | — |  |  | (30.1) |
End of period | $ | 173.1 |  |  |  |  | $ | 72.6 |  |  | $ | 52.2 |  |  | $ | 297.9 |
Change in unrealized gains or losses for the period included in net income for assets held at the end of the reporting period | $ | 4.4 |  |  |  |  | $ | (0.1) |  |  | $ | 6.4 |  |  | $ | 10.7 |
Change in unrealized gains or losses for the period included in other comprehensive loss for assets held at the end of the reporting period | $ | (6.5) |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | (6.5) |
_________ (a)Transfers into Level 3 are the result of unobservable inputs utilized within valuation methodologies for assets that were previously valued using observable inputs. Transfers out of Level 3 are due to the use of observable inputs in valuation methodologies as well as the utilization of independent pricing service information for certain assets that the Company is able to validate. (b)Purchases, sales, issuances and settlements represent the activity that occurred during the period that results in a change of the asset but does not represent changes in fair value for the instruments held at the beginning of the period. Such activity primarily consists of purchases and sales of fixed maturity and equity securities. There were no issuances or settlements during the three months ended March 31, 2024.
Schedule of Fair Value Measurement Inputs | The following table provides additional information about the significant unobservable (Level 3) inputs developed internally by the Company to determine fair value for certain assets and liabilities carried at fair value at March 31, 2025 (dollars in millions):
| Fair value at March 31, 2025 |  | Valuation techniques |  | Unobservable inputs |  | Range (weighted average) (a)
Assets: |  |  |  |  |  |  |
Asset-backed securities (b) | $ | 8.1 |  |  | Discounted cash flow analysis |  | Discount margins |  | 1.55%
Asset-backed securities (c) | 4.2 |  |  | Recovery method |  | % Recovery expected |  | 73.60%
Equity securities (d) | 64.1 |  |  | Market comparables |  | EBITDA multiples |  | 12.8X
Total | 76.4 |  |  |  |  |  |  |
Liabilities: |  |  |  |  |  |  |
Market risk benefit liability (e) | 73.6 |  |  | Discounted cash flow analysis |  | Surrender rates |  | 1.45% - 17.00% (4.38%)
|  |  |  |  | Utilization rates |  | 5.92% - 47.62% (24.95%)
Embedded derivatives related to fixed indexed annuity products (f) | 1,481.9 |  |  | Discounted projected embedded derivatives |  | Projected portfolio yields |  | 4.52% - 4.92% (4.69%)
|  |  |  |  | Discount rates |  | 4.08% - 6.19% (4.81%)
|  |  |  |  | Surrender rates |  | 1.45% - 30.10% (7.54%)
________________________________ (a) The weighted average is based on the relative fair value of the related assets or liabilities. (b) Asset-backed securities - The significant unobservable input used in the fair value measurement of these asset-backed securities is discount margin added to a riskless market yield. Significant increases (decreases) in discount margin in isolation would have resulted in a significantly lower (higher) fair value measurement. (c) Asset-backed securities - The significant unobservable input used in the fair value measurement of these corporate securities is percentage of recovery expected. Significant increases (decreases) in percentage of recovery expected in isolation would have resulted in a significantly higher (lower) fair value measurement. (d) Equity securities - The significant unobservable input used in the fair value measurement of these equity securities is multiples of earnings before interest, taxes, depreciation and amortization ("EBITDA"). Generally, increases (decreases) in the EBITDA multiples would result in higher (lower) fair value measurements. (e) Market risk benefits – Many of our fixed indexed annuity products include a guaranteed living withdrawal benefit ("GLWB") that is considered a MRB. The calculation of the value of MRBs is based on significant unobservable inputs including nonmarket assumptions related to mortality rates, surrender and withdrawal rates and GLWB utilization. These assumptions are based on actuarial estimates and past experience. Increases in assumed surrender rates would generally increase the value of a MRB asset or decrease the value of a MRB liability (with decreases in assumed surrender rates having the opposite impacts). Increases in utilization rates would generally decrease the value of a MRB asset or increase the value of a MRB liability (with decreases in utilization rates having the opposite impacts). (f) Embedded derivatives related to fixed indexed annuity products are classified as policyholder account liabilities on the consolidated balance sheet. The significant unobservable inputs used in the fair value measurement of our embedded derivatives associated with fixed indexed annuity products are projected portfolio yields, discount rates and surrender rates. Increases (decreases) in projected portfolio yields in isolation would have resulted in a higher (lower) fair value measurement. The discount rate is based on risk free rates (U.S. Treasury rates for similar durations) adjusted for our non-performance risk and risk margins for non-capital market inputs. Increases (decreases) in the discount rates would have resulted in a lower (higher) fair value measurement. Assumed surrender rates are used to project how long the contracts remain in force. Generally, the longer the contracts are assumed to be in force the higher the fair value of the embedded derivative. The following table provides additional information about the significant unobservable (Level 3) inputs developed internally by the Company to determine fair value for certain assets and liabilities carried at fair value at December 31, 2024 (dollars in millions):
| Fair value at December 31, 2024 |  | Valuation techniques |  | Unobservable inputs |  | Range (weighted average) (a)
Assets: |  |  |  |  |  |  |
Asset-backed securities (b) | $ | 8.1 |  |  | Discounted cash flow analysis |  | Discount margins |  | 1.49%
Asset-backed securities (c) | 4.1 |  |  | Recovery method |  | % Recovery expected |  | 71.3%
Equity securities (d) | 64.2 |  |  | Market comparables |  | EBITDA multiples |  | 14.0X
Total | $ | 76.4 |  |  |  |  |  |  |
Liabilities: |  |  |  |  |  |  |
Market risk benefit liability (e) | 60.0 |  |  | Discounted cash flow analysis |  | Surrender rates |  | 1.45% - 17.00% (4.38%)
|  |  |  |  | Utilization rates |  | 5.92% - 47.62% (24.95%)
Embedded derivatives related to fixed indexed annuity products (f) | 1,493.2 |  |  | Discounted projected embedded derivatives |  | Projected portfolio yields |  | 4.52% - 4.92% (4.69%)
|  |  |  |  | Discount rates |  | 4.21% - 5.88% (5.04%)
|  |  |  |  | Surrender rates |  | 1.45% - 30.10% (7.54%)
________________________________ (a) The weighted average is based on the relative fair value of the related assets or liabilities. (b) Asset-backed securities - The significant unobservable input used in the fair value measurement of these asset-backed securities is discount margin added to a riskless market yield. Significant increases (decreases) in discount margin in isolation would have resulted in a significantly lower (higher) fair value measurement. (c) Asset-backed securities - The significant unobservable input used in the fair value measurement of these corporate securities is percentage of recovery expected. Significant increases (decreases) in percentage of recovery expected in isolation would have resulted in a significantly higher (lower) fair value measurement. (d) Equity securities - The significant unobservable input used in the fair value measurement of these equity securities is multiples of EBITDA. Generally, increases (decreases) in the EBITDA multiples would result in higher (lower) fair value measurements. (e) Market risk benefits – Many of our fixed indexed annuity products include a GLWB that is considered a MRB. The calculation of the value of MRBs is based on significant unobservable inputs including nonmarket assumptions related to mortality rates, surrender and withdrawal rates and GLWB utilization. These assumptions are based on actuarial estimates and past experience. Increases in assumed surrender rates would generally increase the value of a MRB asset or decrease the value of a MRB liability (with decreases in assumed surrender rates having the opposite impacts). Increases in utilization rates would generally decrease the value of a MRB asset or increase the value of a MRB liability (with decreases in utilization rates having the opposite impacts). (f) Embedded derivatives related to fixed indexed annuity products are classified as policyholder account liabilities on the consolidated balance sheet. The significant unobservable inputs used in the fair value measurement of our embedded derivatives associated with fixed indexed annuity products are projected portfolio yields, discount rates and surrender rates. Increases (decreases) in projected portfolio yields in isolation would have resulted in a higher (lower) fair value measurement. The discount rate is based on risk free rates (U.S. Treasury rates for similar durations) adjusted for our non-performance risk and risk margins for non-capital market inputs. Increases (decreases) in the discount rates would have resulted in a lower (higher) fair value measurement. Assumed surrender rates are used to project how long the contracts remain in force. Generally, the longer the contracts are assumed to be in force the higher the fair value of the embedded derivative.

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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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