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Investments (Tables) | 12 Months Ended
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Sep. 30, 2012
Short-Term Investments | The Company’s short-term investments are summarized as follows:
|  | September 30, |
|  | 2012 |  |  | 2011 |
Trading: |  |  |  |  |  |  |  |
Marketable equity securities |  | $ | 146,842 |  |  | $ | 262,085 |
Marketable debt securities |  |  | — |  |  |  | 12,665 |
|  |  | 146,842 |  |  |  | 274,750 |
Held to maturity: |  |  |  |  |  |  |  |
U.S. Treasury securities |  |  | 34,735 |  |  |  | 75,638 |
Certificate of deposit |  |  | 251 |  |  |  | 250 |
|  |  | 34,986 |  |  |  | 75,888 |
Total short-term investments |  | $ | 181,828 |  |  | $ | 350,638 |
Available-for-Sale Securities | Investments of FGL and Salus at September 30, 2012 and 2011 are summarized as follows:
|  | September 30, 2012 |
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value and Carrying Value |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset-backed securities |  | $ | 1,010,938 |  |  | $ | 18,553 |  |  | $ | (1,609 | ) |  | $ | 1,027,882 |
Commercial mortgage-backed securities |  |  | 520,043 |  |  |  | 36,178 |  |  |  | (2,407 | ) |  |  | 553,814 |
Corporates |  |  | 10,211,804 |  |  |  | 807,175 |  |  |  | (9,968 | ) |  |  | 11,009,011 |
Equities |  |  | 237,499 |  |  |  | 11,860 |  |  |  | (1,272 | ) |  |  | 248,087 |
Hybrids |  |  | 519,009 |  |  |  | 18,836 |  |  |  | (9,550 | ) |  |  | 528,295 |
Municipals |  |  | 1,083,231 |  |  |  | 141,854 |  |  |  | (1,090 | ) |  |  | 1,223,995 |
Agency residential mortgage-backed securities |  |  | 149,455 |  |  |  | 5,769 |  |  |  | (334 | ) |  |  | 154,890 |
Non-agency residential mortgage-backed securities |  |  | 629,122 |  |  |  | 35,799 |  |  |  | (4,262 | ) |  |  | 660,659 |
U.S. Government |  |  | 917,452 |  |  |  | 12,915 |  |  |  | — |  |  |  | 930,367 |
Total available-for-sale securities |  |  | 15,278,553 |  |  |  | 1,088,939 |  |  |  | (30,492 | ) |  |  | 16,337,000 |
Derivative investments |  |  | 142,123 |  |  |  | 66,973 |  |  |  | (8,429 | ) |  |  | 200,667 |
Asset-backed loans and other invested assets |  |  | 198,868 |  |  |  | — |  |  |  | — |  |  |  | 198,868 |
Total investments |  | $ | 15,619,544 |  |  | $ | 1,155,912 |  |  | $ | (38,921 | ) |  | $ | 16,736,535 |
|  | September 30, 2011 |
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value and Carrying Value |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset-backed securities |  | $ | 501,469 |  |  | $ | 1,785 |  |  | $ | (2,770 | ) |  | $ | 500,484 |
Commercial mortgage-backed securities |  |  | 580,313 |  |  |  | 3,427 |  |  |  | (18,163 | ) |  |  | 565,577 |
Corporates |  |  | 11,479,862 |  |  |  | 506,264 |  |  |  | (130,352 | ) |  |  | 11,855,774 |
Equities |  |  | 292,112 |  |  |  | 3,964 |  |  |  | (9,033 | ) |  |  | 287,043 |
Hybrids |  |  | 699,915 |  |  |  | 10,429 |  |  |  | (51,055 | ) |  |  | 659,289 |
Municipals |  |  | 824,562 |  |  |  | 111,929 |  |  |  | (7 | ) |  |  | 936,484 |
Agency residential mortgage-backed securities |  |  | 217,354 |  |  |  | 4,966 |  |  |  | (295 | ) |  |  | 222,025 |
Non-agency residential mortgage-backed securities |  |  | 465,666 |  |  |  | 1,971 |  |  |  | (23,120 | ) |  |  | 444,517 |
U.S. Government |  |  | 175,054 |  |  |  | 8,270 |  |  |  | — |  |  |  | 183,324 |
Total available-for-sale securities |  |  | 15,236,307 |  |  |  | 653,005 |  |  |  | (234,795 | ) |  |  | 15,654,517 |
Derivative investments |  |  | 171,612 |  |  |  | 405 |  |  |  | (119,682 | ) |  |  | 52,335 |
Other invested assets |  |  | 44,279 |  |  |  | — |  |  |  | — |  |  |  | 44,279 |
Total investments |  | $ | 15,452,198 |  |  | $ | 653,410 |  |  | $ | (354,477 | ) |  | $ | 15,751,131 |
Amortized Cost and Fair Value of Fixed Maturity Available-for-Sale Securities | The amortized cost and fair value of fixed maturity available-for-sale securities by contractual maturities, as applicable, are shown below. Actual maturities may differ from contractual maturities because issuers may have the right to call or pre-pay obligations.
|  | September 30, 2012 |
|  | Amortized Cost |  |  | Fair Value |
Corporate, Non-structured Hybrids, Municipal and U.S. Government securities: |  |  |  |  |  |  |  |
Due in one year or less |  | $ | 700,491 |  |  | $ | 703,931 |
Due after one year through five years |  |  | 3,230,602 |  |  |  | 3,324,453 |
Due after five years through ten years |  |  | 3,692,333 |  |  |  | 3,995,811 |
Due after ten years |  |  | 4,972,233 |  |  |  | 5,532,389 |
Subtotal |  |  | 12,595,659 |  |  |  | 13,556,584 |
Other securities which provide for periodic payments: |  |  |  |  |  |  |  |
Asset-backed securities |  |  | 1,010,938 |  |  |  | 1,027,882 |
Commercial-mortgage-backed securities |  |  | 520,043 |  |  |  | 553,814 |
Structured hybrids |  |  | 135,837 |  |  |  | 135,084 |
Agency residential mortgage-backed securities |  |  | 149,455 |  |  |  | 154,890 |
Non-agency residential mortgage-backed securities |  |  | 629,122 |  |  |  | 660,659 |
Total fixed maturity available-for-sale securities |  | $ | 15,041,054 |  |  | $ | 16,088,913 |
Fair Value and Gross Unrealized Losses of Available-for-Sale-Securities | The fair value and gross unrealized losses of available-for-sale securities, aggregated by investment category, were as follows:
|  | September 30, 2012 |
|  | Less than 12 months |  |  | 12 months or longer |  |  | Total |
|  | Fair Value |  |  | Gross Unrealized Losses |  |  | Fair Value |  |  | Gross Unrealized Losses |  |  | Fair Value |  |  | Gross Unrealized Losses |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset-backed securities |  | $ | 169,794 |  |  | $ | (1,042 | ) |  | $ | 7,533 |  |  | $ | (567 | ) |  | $ | 177,327 |  |  | $ | (1,609 | )
Commercial-mortgage-backed securities |  |  | 813 |  |  |  | (853 | ) |  |  | 10,716 |  |  |  | (1,554 | ) |  |  | 11,529 |  |  |  | (2,407 | )
Corporates |  |  | 411,310 |  |  |  | (8,124 | ) |  |  | 45,482 |  |  |  | (1,844 | ) |  |  | 456,792 |  |  |  | (9,968 | )
Equities |  |  | — |  |  |  | — |  |  |  | 44,513 |  |  |  | (1,272 | ) |  |  | 44,513 |  |  |  | (1,272 | )
Hybrids |  |  | 13,407 |  |  |  | (339 | ) |  |  | 107,707 |  |  |  | (9,211 | ) |  |  | 121,114 |  |  |  | (9,550 | )
Municipals |  |  | 71,160 |  |  |  | (1,090 | ) |  |  | — |  |  |  | — |  |  |  | 71,160 |  |  |  | (1,090 | )
Agency residential mortgage-backed securities |  |  | 1,754 |  |  |  | (199 | ) |  |  | 6,110 |  |  |  | (135 | ) |  |  | 7,864 |  |  |  | (334 | )
Non-agency residential mortgage-backed securities |  |  | 12,853 |  |  |  | (289 | ) |  |  | 101,777 |  |  |  | (3,973 | ) |  |  | 114,630 |  |  |  | (4,262 | )
Total available-for-sale securities |  | $ | 681,091 |  |  | $ | (11,936 | ) |  | $ | 323,838 |  |  | $ | (18,556 | ) |  | $ | 1,004,929 |  |  | $ | (30,492 | )
Total number of available-for-sale securities in an unrealized loss position |  |  |  |  |  |  | 100 |  |  |  |  |  |  |  | 56 |  |  |  |  |  |  |  | 156 |
|  | September 30, 2011 |
|  | Less than 12 months |  |  | 12 months or longer |  |  | Total |
|  | Fair Value |  |  | Gross Unrealized Losses |  |  | Fair Value |  |  | Gross Unrealized Losses |  |  | Fair Value |  |  | Gross Unrealized Losses |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset-backed securities |  | $ | 275,135 |  |  | $ | (2,770 | ) |  | $ | — |  |  | $ | — |  |  | $ | 275,135 |  |  | $ | (2,770 | )
Commercial-mortgage-backed securities |  |  | 338,865 |  |  |  | (18,163 | ) |  |  | — |  |  |  | — |  |  |  | 338,865 |  |  |  | (18,163 | )
Corporates |  |  | 3,081,556 |  |  |  | (130,352 | ) |  |  | — |  |  |  | — |  |  |  | 3,081,556 |  |  |  | (130,352 | )
Equities |  |  | 99,772 |  |  |  | (9,033 | ) |  |  | — |  |  |  | — |  |  |  | 99,772 |  |  |  | (9,033 | )
Hybrids |  |  | 450,376 |  |  |  | (51,055 | ) |  |  | — |  |  |  | — |  |  |  | 450,376 |  |  |  | (51,055 | )
Municipals |  |  | 1,137 |  |  |  | (7 | ) |  |  | — |  |  |  | — |  |  |  | 1,137 |  |  |  | (7 | )
Agency residential mortgage-backed securities |  |  | 25,820 |  |  |  | (295 | ) |  |  | — |  |  |  | — |  |  |  | 25,820 |  |  |  | (295 | )
Non-agency residential mortgage-backed securities |  |  | 375,349 |  |  |  | (23,120 | ) |  |  | — |  |  |  | — |  |  |  | 375,349 |  |  |  | (23,120 | )
Total available-for-sale securities |  | $ | 4,648,010 |  |  | $ | (234,795 | ) |  | $ | — |  |  | $ | — |  |  | $ | 4,648,010 |  |  | $ | (234,795 | )
Total number of available-for-sale securities in an unrealized loss position |  |  |  |  |  |  | 505 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 505 |
Reconciliation of Other than Temporary Impairment on Fixed Maturity | The following table provides a reconciliation of the beginning and ending balances of the credit loss portion of other-than-temporary impairments on fixed maturity securities held by FGL at September 30, 2012 and 2011, for which a portion of the other-than-temporary impairment was recognized in AOCI:
|  | Year Ended September 30, |
|  | 2012 |  |  | 2011 |
Beginning balance |  | $ | 667 |  |  | $ | — |
Increases attributable to credit losses on securities: |  |  |  |  |  |  |  |
Other-than-temporary impairment was previously recognized |  |  | 112 |  |  |  | — |
Other-than-temporary impairment was not previously recognized |  |  | 1,902 |  |  |  | 667 |
Ending balance |  | $ | 2,681 |  |  | $ | 667 |
Other-than-Temporary Impairments | Details underlying write-downs taken as a result of other-than-temporary impairments that were recognized in operations and included in net realized gains on securities were as follows:
|  | Year Ended September 30, |
|  | 2012 |  |  | 2011 |
Other-than-temporary impairments recognized in net income: |  |  |  |  |  |  |  |
Commercial mortgage-backed securities |  | $ | — |  |  | $ | 20 |
Corporates |  |  | 4,116 |  |  |  | 1,462 |
Equities |  |  | — |  |  |  | 11,007 |
Hybrids |  |  | 9,688 |  |  |  | — |
Non-agency residential mortgage-backed securities |  |  | 7,531 |  |  |  | 5,059 |
Other invested assets |  |  | 1,472 |  |  |  | 418 |
Total other-than-temporary impairments |  | $ | 22,807 |  |  | $ | 17,966 |
Portfolio of Asset-Backed Loans and Other Invested Assets | Salus’ portfolio of asset-backed loans receivable, included in “Asset-backed loans and other invested assets” in the Consolidated Balance Sheet as of September 30, 2012, consisted of the following:
|  | September 30, 2012 |
Asset-backed loans, by major industry: |  |  |  |
Wholesale |  | $ | 77,217 |
Apparel |  |  | 70,073 |
Jewelry |  |  | 27,829 |
Other |  |  | 6,295 |
Total asset-backed loans |  |  | 181,414 |
Allowance for credit losses |  |  | 1,360 |
Total asset-backed loans, net |  | $ | 180,054 |
Schedule of Allowance for Credit Losses | The following table presents the activity in its allowance for credit losses for the year ended September 30, 2012:
|  | Year Ended September 30, 2012 |
Allowance for credit losses: |  |  |  |
Balance at beginning of year |  | $ | — |
Provision for credit losses |  |  | 1,360 |
Charge-offs |  |  | — |
Recoveries |  |  | — |
Balance at end of year |  | $ | 1,360 |
Schedule of Credit Quality of Asset-Based Loan Portfolio | The following tables present information about the credit quality of Salus’ asset-based loan portfolio, based on National Association of Insurance Commissioners (“NAIC”) risk rating, as of September 30, 2012: Asset-backed loans, by credit quality rating:
NAIC Designation |  | Credit Equivalent Rating |  | September 30, 2012 |  |  | Percent of Total |
1 |  | AAA/AA/A |  | $ | 75,737 |  |  |  | 42 | %
2 |  | BBB |  |  | 94,901 |  |  |  | 52 | %
3 |  | B |  |  | 10,773 |  |  |  | 6 | %
Not rated |  |  |  |  | 3 |  |  |  | — |
|  | Total asset-backed loans |  | $ | 181,414 |  |  |  | 100 | %
Net Investment Income | The major sources of “Net investment income” in the accompanying Consolidated Statements of Operations were as follows:
|  | Year Ended September 30, |
|  | 2012 |  |  | 2011 |
Fixed maturity available-for-sale securities |  | $ | 707,132 |  |  | $ | 364,771 |
Equity available-for-sale securities |  |  | 13,966 |  |  |  | 10,190 |
Invested cash and short-term investments |  |  | 4,921 |  |  |  | 129 |
Policy loans |  |  | 707 |  |  |  | 1,511 |
Other investments |  |  | 7,736 |  |  |  | 326 |
Gross investment income |  |  | 734,462 |  |  |  | 376,927 |
External investment expense |  |  | (11,729 | ) |  |  | (7,087 | )
Net investment income |  | $ | 722,733 |  |  | $ | 369,840 |
Net Investment Gains (Losses) | Details underlying “Net investment gains (losses)” reported in the accompanying Consolidated Statements of Operations were as follows:
|  | Year Ended September 30, |
|  | 2012 |  |  | 2011 |
Net realized gains on fixed maturity available-for-sale securities |  | $ | 264,408 |  |  | $ | 16,912 |
Realized gains (losses) on equity securities |  |  | 924 |  |  |  | (10,977 | )
Net realized gains on securities |  |  | 265,332 |  |  |  | 5,935 |
Realized losses on certain derivative instruments |  |  | (10,280 | ) |  |  | (44,776 | )
Unrealized gains (losses) on certain derivative instruments |  |  | 156,332 |  |  |  | (125,976 | )
Change in fair value of derivatives |  |  | 146,052 |  |  |  | (170,752 | )
Realized losses on other invested assets |  |  | (1,384 | ) |  |  | (2,074 | )
Net investment gains (losses) |  | $ | 410,000 |  |  | $ | (166,891 | )
Additional Detail Regarding Investment Gains (Losses) on Securities | Additional detail regarding the net investment losses is as follows:
|  | Year Ended September 30, |
|  | 2012 |  |  | 2011 |
Total other-than-temporary impairments |  | $ | (24,336 | ) |  | $ | (17,466 | )
Less non-credit portion of other-than-temporary impairments included in other comprehensive income |  |  | (1,529 | ) |  |  | 500 |
Net other-than-temporary impairments |  |  | (22,807 | ) |  |  | (17,966 | )
Gains (losses) on derivative instruments |  |  | 146,052 |  |  |  | (170,752 | )
Other realized investment gains |  |  | 286,755 |  |  |  | 21,827 |
Net investment gains (losses) |  | $ | 410,000 |  |  | $ | (166,891 | )
Cash Flows from Consolidated Investing Activities by Security | Cash flows from consolidated investing activities by security classification were as follows:
|  | Year Ended September 30, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Proceeds from investments sold, matured or repaid: |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale |  | $ | 5,833,423 |  |  | $ | 1,482,195 |  |  | $ | — |
Held-to-maturity |  |  | 109,636 |  |  |  | 101,755 |  |  |  | 30,094 |
Trading (acquired for holding) |  |  | 106,074 |  |  |  | 29,532 |  |  |  | — |
Derivatives and other |  |  | 157,563 |  |  |  | 86,437 |  |  |  | — |
|  | $ | 6,206,696 |  |  | $ | 1,699,919 |  |  | $ | 30,094 |
Cost of investments acquired: |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale |  | $ | 5,640,090 |  |  | $ | 1,285,951 |  |  | $ | — |
Held-to-maturity |  |  | 68,733 |  |  |  | 123,428 |  |  |  | 3,989 |
Trading |  |  | 122,289 |  |  |  | 332,715 |  |  |  | — |
Derivatives and other |  |  | 141,603 |  |  |  | 66,905 |  |  |  | — |
|  | $ | 5,972,715 |  |  | $ | 1,808,999 |  |  | $ | 3,989 |

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953659-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=7880640&loc=SL6953803-111525 + Details
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- Definition Tabular disclosure of the realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively, as well as the sale or disposal of cost method investments. Such amounts would include realized gains and losses on the sale or disposal of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category, realized gains and losses on the sale or disposal of cost method investments, and losses recognized for other than temporary impairments (OTTI) of such investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 7, 13, 16, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 5 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7534914&loc=d3e22054-111558 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section M Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 21 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 12 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (c)-(e) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.M) -URI http://asc.fasb.org/extlink&oid=6784337&loc=d3e87990-122713 + Details
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- Definition Tabular disclosure of investment income derived from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividend income from investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively. This item does not include realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 13, 14, 15, 16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 14, 16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(a),(b)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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- Definition Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27340-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 18B -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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