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Investments (Tables)

12 Months Ended

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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