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Investments (Tables)

9 Months Ended

Jul. 01, 2012

Investments [Abstract]

Short term investments

		July 1, 2012				September 30, 2011
Trading:
Marketable equity securities		$	162,518			$	262,085
Marketable debt securities			6,725				12,665
			169,243				274,750
Held-to-maturity:
U.S. Treasury securities			34,747				75,638
Certificate of deposit			251				250
			34,998				75,888
Total short-term investments		$	204,241			$	350,638

Available-for-sale securities

		July 1, 2012
		Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value and Carrying Value
Available-for-sale securities
Asset-backed securities		$	821,203			$	6,112			$	(4,629	)		$	822,686
Commercial mortgage-backed securities			520,806				24,185				(6,468	)			538,523
Corporates			10,442,653				576,410				(40,285	)			10,978,778
Equities			237,440				7,362				(2,538	)			242,264
Hybrids			632,001				17,189				(22,334	)			626,856
Municipals			1,110,090				137,054				(1,044	)			1,246,100
Agency residential mortgage-backed securities			163,855				4,662				(491	)			168,026
Non-agency residential mortgage-backed securities			560,696				4,177				(15,046	)			549,827
U.S. Government			127,943				11,213				—				139,156
Total available-for-sale securities			14,616,687				788,364				(92,835	)			15,312,216
Derivative investments			145,871				39,027				(24,333	)			160,565
Asset-backed loans and other invested assets			92,424				—				—				92,424
Total investments		$	14,854,982			$	827,391			$	(117,168	)		$	15,565,205

		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

		July 1, 2012
		Amortized Cost				Fair Value
Corporate, Non-structured Hybrids, Municipal and U.S. Government securities:
Due in one year or less		$	883,426			$	885,160
Due after one year through five years			2,425,302				2,483,897
Due after five years through ten years			3,491,058				3,687,917
Due after ten years			5,367,535				5,800,096
Subtotal			12,167,321				12,857,070
Other securities which provide for periodic payments:
Asset-backed securities			821,203				822,686
Commercial-mortgage-backed securities			520,806				538,523
Structured hybrids			145,366				133,820
Agency residential mortgage-backed securities			163,855				168,026
Non-agency residential mortgage-backed securities			560,696				549,827
Total fixed maturity available-for-sale securities		$	14,379,247			$	15,069,952

Fair value and gross unrealized losses of available-for-sale securities

		July 1, 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		$	372,352			$	(3,931	)		$	8,346			$	(698	)		$	380,698			$	(4,629	)
Commercial-mortgage-backed securities			17,426				(3,120	)			39,478				(3,348	)			56,904				(6,468	)
Corporates			1,237,999				(20,327	)			304,068				(19,958	)			1,542,067				(40,285	)
Equities			43,755				(2,029	)			15,752				(509	)			59,507				(2,538	)
Hybrids			111,544				(3,213	)			170,406				(19,121	)			281,950				(22,334	)
Municipals			109,336				(930	)			12,410				(114	)			121,746				(1,044	)
Agency residential mortgage-backed securities			9,499				(211	)			6,207				(280	)			15,706				(491	)
Non-agency residential mortgage-backed securities			161,839				(5,082	)			190,638				(9,964	)			352,477				(15,046	)
Total available-for-sale securities		$	2,063,750			$	(38,843	)		$	747,305			$	(53,992	)		$	2,811,055			$	(92,835	)
Total number of available-for-sale securities in an unrealized loss position																							359

		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

Reconciliation of other than temporary impairment on fixed maturity

		Three Month Period Ended								Nine Month Period Ended
		July 1, 2012				July 3, 2011				July 1, 2012				July 3, 2011
Beginning balance		$	2,569			$	—			$	667			$	—
Increases attributable to credit losses on securities:
Other-than-temporary impairment was previously recognized			112				—				112				—
Other-than-temporary impairment was not previously recognized			—				395				1,902				395
Ending balance		$	2,681			$	395			$	2,681			$	395

Other-than-temporary impairments

		Three Month Period Ended								Nine Month Period Ended
		July 1, 2012				July 3, 2011				July 1, 2012				July 3, 2011
Other-than-temporary impairments recognized in net income:
Corporates		$	1,538			$	—			$	2,234			$	—
Non-agency residential mortgage-backed securities			828				1,259				6,901				1,259
Hybrids			—				—				9,688				—
Other invested assets			121				—				964				—
Total other-than-temporary impairments		$	2,487			$	1,259			$	19,787			$	1,259

Net investment income

		Three Month Period Ended								Nine Month Period Ended
		July 1, 2012				July 3, 2011				July 1, 2012				July 3, 2011
Fixed maturity available-for-sale securities		$	172,741			$	174,181			$	530,433			$	174,181
Equity available-for-sale securities			4,817				5,641				10,839				5,641
Policy loans			125				800				550				800
Invested cash and short-term investments			2,105				72				3,458				72
Other investments			2,409				(291	)			2,976				(291	)
Gross investment income			182,197				180,403				548,256				180,403
External investment expense			(2,900	)			(3,518	)			(9,199	)			(3,518	)
Net investment income		$	179,297			$	176,885			$	539,057			$	176,885

Net Investment Gains (Losses)

		Three Month Period Ended								Nine Month Period Ended
		July 1, 2012				July 3, 2011				July 1, 2012				July 3, 2011
Net realized gains on fixed maturity available-for-sale securities		$	37,895			$	15,137			$	172,188			$	15,137
Realized gains (losses) on equity securities			417				(105	)			783				(105	)
Net realized gains on securities			38,312				15,032				172,971				15,032
Realized losses on certain derivative instruments			(26,295	)			(3,258	)			(32,001	)			(3,258	)
Unrealized gains (losses) on certain derivative instruments			(24,839	)			(10,546	)			114,649				(10,546	)
Change in fair value of derivatives			(51,134	)			(13,804	)			82,648				(13,804	)
Realized losses on other invested assests			(84	)			—				(1,003	)			—
Net investment gains (losses)		$	(12,906	)		$	1,228			$	254,616			$	1,228

Additional detail regarding investment gains (losses) on securities

		Three Month Period Ended								Nine Month Period Ended
		July 1, 2012				July 3, 2011				July 1, 2012				July 3, 2011
Total other-than-temporary impairments		$	(2,406	)		$	(1,403	)		$	(21,317	)		$	(1,403	)
Less non-credit portion of other-than-temporary impairments included in other comprehensive income			81				(144	)			(1,530	)			(144	)
Net other-than-temporary impairments			(2,487	)			(1,259	)			(19,787	)			(1,259	)
(Losses) gains on derivative instruments			(51,134	)			(13,804	)			82,648				(13,804	)
Other realized investment gains			40,715				16,291				191,755				16,291
Net investment gains (losses)		$	(12,906	)		$	1,228			$	254,616			$	1,228

Cash flows from consolidated investing activities by security

		Nine Month Period Ended
		July 1, 2012				July 3, 2011
Proceeds from investments sold, matured or repaid:
Available-for-sale		$	4,208,621			$	648,243
Held-to-maturity			75,649				70,792
Trading (acquired for holding)			12,027				331,417
Derivatives and other			90,031				64,089
		$	4,386,328			$	1,114,541
Cost of investments acquired:
Available-for-sale		$	(3,696,967	)		$	(730,468	)
Held-to-maturity			(34,758	)			(52,682	)
Trading			(22,924	)			(433,810	)
Derivatives and other			(105,964	)			(37,527	)
		$	(3,860,613	)		$	(1,254,487	)

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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.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

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-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.

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