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Investments (Tables)

3 Months Ended

Dec. 30, 2012

Available-for-Sale Securities

The Company’s consolidated investments are summarized as follows:

		December 30, 2012
		Cost or Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Fair Value				Carrying Value
Fixed-maturity securities, available-for sale
Asset-backed securities		$	1,263.6			$	27.8			$	(0.7	)		$	1,290.7			$	1,290.7
Commercial mortgage-backed securities			526.4				39.0				(1.8	)			563.6				563.6
Corporates			9,161.3				724.1				(11.2	)			9,874.2				9,874.2
Hybrids			422.1				21.1				(1.7	)			441.5				441.5
Municipals			1,039.3				136.2				(1.2	)			1,174.3				1,174.3
Agency residential mortgage-backed securities			135.8				4.5				(0.3	)			140.0				140.0
Non-agency residential mortgage-backed securities			914.1				57.9				(2.8	)			969.2				969.2
U.S. Government			2,011.3				11.8				—				2,023.1				2,023.1
Total fixed-maturity securities			15,473.9				1,022.4				(19.7	)			16,476.6				16,476.6
Equity securities
Available-for-sale			253.8				11.7				(1.7	)			263.8				263.8
Held for trading			101.7				—				(53.4	)			48.3				48.3
Total equity securities			355.5				11.7				(55.1	)			312.1				312.1
Derivative investments			141.4				35.3				(20.3	)			156.4				156.4
Asset-backed loans			204.8				—				—				204.8				204.8
Other invested assets
U.S. Treasuries and certificate of deposit, held-to maturity			33.9				—				—				33.9				33.9
Policy loans and other invested assets			32.7				—				—				32.7				32.7
Total other invested assets			66.6				—				—				66.6				66.6
Total investments		$	16,242.2			$	1,069.4			$	(95.1	)		$	17,216.5			$	17,216.5

		September 30, 2012
		Cost or Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Fair Value				Carrying Value
Fixed-maturity securities, available-for-sale
Asset-backed securities		$	1,010.9			$	18.6			$	(1.6	)		$	1,027.9			$	1,027.9
Commercial mortgage-backed securities			520.0				36.2				(2.4	)			553.8				553.8
Corporates			10,211.8				807.2				(10.0	)			11,009.0				11,009.0
Hybrids			519.0				18.8				(9.6	)			528.2				528.2
Municipals			1,083.2				141.9				(1.1	)			1,224.0				1,224.0
Agency residential mortgage-backed securities			149.5				5.8				(0.3	)			155.0				155.0
Non-agency residential mortgage-backed securities			629.1				35.8				(4.3	)			660.6				660.6
U.S. Government			917.5				12.9				—				930.4				930.4
Total fixed-maturity securities			15,041.0				1,077.2				(29.3	)			16,088.9				16,088.9
Equity securities
Available-for-sale			237.5				11.9				(1.3	)			248.1				248.1
Held for trading			191.8				—				(45.0	)			146.8				146.8
Total equity securities			429.3				11.9				(46.3	)			394.9				394.9
Derivative investments			142.1				67.0				(8.4	)			200.7				200.7
Asset-backed loans			180.1				—				—				180.1				180.1
Other invested assets
U.S. Treasuries and certificate of deposit, held-to-maturity			35.0				—				—				35.0				35.0
Policy loans and other invested assets			18.8				—				—				18.8				18.8
Total other invested assets			53.8				—				—				53.8				53.8
Total investments		$	15,846.3			$	1,156.1			$	(84.0	)		$	16,918.4			$	16,918.4

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.

		December 30, 2012
		Amortized Cost				Fair Value
Corporate, Non-structured Hybrids, Municipal and U.S. Government securities:
Due in one year or less		$	622.0			$	624.7
Due after one year through five years			4,175.7				4,263.1
Due after five years through ten years			3,419.4				3,690.8
Due after ten years			4,333.0				4,850.4
Subtotal			12,550.1				13,429.0
Other securities which provide for periodic payments:
Asset-backed securities			1,263.7				1,290.7
Commercial-mortgage-backed securities			526.5				563.6
Structured hybrids			83.6				84.0
Agency residential mortgage-backed securities			135.8				140.0
Non-agency residential mortgage-backed securities			914.2				969.3
Total fixed maturity available-for-sale securities		$	15,473.9			$	16,476.6

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:

		December 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		$	7.6			$	(0.1	)		$	186.9			$	(0.6	)		$	194.5			$	(0.7	)
Commercial-mortgage-backed securities			7.1				(1.7	)			14.4				(0.1	)			21.5				(1.8	)
Corporates			98.4				(2.3	)			709.5				(8.9	)			807.9				(11.2	)
Hybrids			40.1				(1.6	)			6.4				(0.1	)			46.5				(1.7	)
Municipals			—				—				103.7				(1.2	)			103.7				(1.2	)
Agency residential mortgage-backed securities			6.5				(0.2	)			3.3				(0.1	)			9.8				(0.3	)
Non-agency residential mortgage-backed securities			77.9				(2.1	)			65.4				(0.7	)			143.3				(2.8	)
Equities			40.5				(1.1	)			6.7				(0.6	)			47.2				(1.7	)
Total available-for-sale securities		$	278.1			$	(9.1	)		$	1,096.3			$	(12.3	)		$	1,374.4			$	(21.4	)
Total number of available-for-sale securities in an unrealized loss position							158								62								220

		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		$	169.8			$	(1.0	)		$	7.5			$	(0.6	)		$	177.3			$	(1.6	)
Commercial-mortgage-backed securities			0.8				(0.8	)			10.7				(1.6	)			11.5				(2.4	)
Corporates			411.3				(8.1	)			45.5				(1.9	)			456.8				(10.0	)
Hybrids			13.4				(0.4	)			107.7				(9.2	)			121.1				(9.6	)
Municipals			71.1				(1.1	)			—				—				71.1				(1.1	)
Agency residential mortgage-backed securities			1.8				(0.2	)			6.1				(0.1	)			7.9				(0.3	)
Non-agency residential mortgage-backed securities			12.9				(0.3	)			101.8				(4.0	)			114.7				(4.3	)
Equities			—				—				44.5				(1.3	)			44.5				(1.3	)
Total available-for-sale securities		$	681.1			$	(11.9	)		$	323.8			$	(18.7	)		$	1,004.9			$	(30.6	)
Total number of available-for-sale securities in an unrealized loss position							100								56								156

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 December 30, 2012 and January 1, 2012, for which a portion of the other-than-temporary impairment was recognized in AOCI:

		Three Months Ended
		December 30, 2012				January 1, 2012
Balance at the beginning of the period		$	2.7			$	0.7
Increases attributable to credit losses on securities:
Other-than-temporary impairment was not previously recognized			—				1.5
Balance at the end of the period		$	2.7			$	2.2

Other-than-Temporary Impairments

Details underlying write-downs taken as a result of other-than-temporary impairments that were recognized in earnings and included in net realized gains on securities were as follows:

		Three Months Ended
		December 30, 2012				January 1, 2012
Other-than-temporary impairments recognized in net income:
Corporates		$	—			$	0.7
Non-agency residential mortgage-backed securities			0.5				2.8
Hybrids			—				9.7
Total other-than-temporary impairments		$	0.5			$	13.2

Portfolio of Asset-Backed Loans and Other Invested Assets

Salus’ portfolio of asset-backed loans receivable, included in “Asset-backed loans” in the Condensed Consolidated Balance Sheets as of December 30, 2012 and September 30, 2012, consisted of the following:

		December 30, 2012				September 30, 2012
Asset-backed loans, by major industry:
Wholesale		$	101.9			$	77.2
Apparel			49.1				70.1
Jewelry			23.0				27.9
Other			33.4				6.3
Total asset-backed loans			207.4				181.5
Less: Allowance for credit losses			2.6				1.4
Total asset-backed loans, net		$	204.8			$	180.1

Schedule of Allowance for Credit Losses

The following table presents the activity in its allowance for credit losses for the three months ended December 30, 2012 and January 1, 2012:

		Three Months Ended
		December 30, 2012				January 1, 2012
Allowance for credit losses:
Balance at beginning of period		$	1.4			$	—
Provision for credit losses			1.2				—
Charge-offs			—				—
Recoveries			—				—
Balance at end of period		$	2.6			$	—

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 December 30, 2012 and September 30, 2012:

NAIC Designation		Credit Equivalent Rating		December 30, 2012		Percent of Total		September 30, 2012		Percent of Total
1		AAA/AA/A		$18.1		8.7%		$75.8		41.7%
2		BBB		165.9		80.0%		94.9		52.3%
3		B		—		—		10.8		6.0%
4		B		—		—		—		—
5		CCC		23.4		11.3%		—		—
Not rated				—		—		—		—
Total				$207.4		100.0%		$181.5		100.0%

Net Investment Income

The major sources of “Net investment income” on the accompanying Condensed Consolidated Statements of Operations were as follows:

		Three Months Ended
		December 30, 2012				January 1, 2012
Fixed maturity available-for-sale securities		$	167.6			$	187.2
Equity available-for-sale securities			4.7				2.6
Policy loans			0.3				0.3
Invested cash and short-term investments			0.8				0.1
Other investments			8.7				(0.3	)
Gross investment income			182.1				189.9
External investment expense			(4.1	)			(3.1	)
Net investment income		$	178.0			$	186.8

Net Investment Gains

“Net investment gains” reported on the accompanying Condensed Consolidated Statements of Operations were as follows:

		Three Months Ended
		December 30, 2012				January 1, 2012
Net realized gains before other-than-temporary impairments		$	172.5			$	81.9
Gross other-than-temporary impairments			(0.5	)			(14.1	)
Non-credit portion of other-than-temporary impairments included in other comprehensive income			—				0.9
Net realized gains on fixed maturity available-for-sale securities			172.0				68.7
Realized gains on equity securities			—				0.3
Net realized gains on securities			172.0				69.0
Realized gains (losses) on certain derivative instruments			15.6				(15.5	)
Unrealized (losses) gains on certain derivative instruments			(41.2	)			50.3
Change in fair value of derivatives			(25.6	)			34.8
Realized gains on other invested assets			0.1				0.1
Net investment gains		$	146.5			$	103.9

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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

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