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Derivative Financial Instruments | 9 Months Ended
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Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Derivative Financial Instruments | Derivative Financial Instruments The fair value of outstanding derivative contracts recorded in the accompanying unaudited Condensed Consolidated Balance Sheets were as follows:
Asset Derivatives |  | Classification |  | June 30, 2015 |  | September 30, 2014
Derivatives designated as hedging instruments: |  |  |  |  |  |
Foreign exchange contracts |  | Receivables, net |  | $ | 5.9 |  |  | $ | 12.0 |
Interest rate contracts |  | Other assets |  | — |  |  | 0.6 |
Commodity contracts |  | Receivables, net |  | — |  |  | 1.3 |
Foreign exchange contracts |  | Cash and cash equivalents |  | 0.3 |  |  | 0.3 |
Total asset derivatives designated as hedging instruments |  |  |  | 6.2 |  |  | 14.2 |
Derivatives not designated as hedging instruments: |  |  |  |  |  |
Call options |  | Derivatives |  | 220.1 |  |  | 296.3 |
Commodity contracts |  | Receivables, net |  | 10.3 |  |  | 1.9 |
Futures contracts |  | Derivatives |  | 0.3 |  |  | — |
Other embedded derivatives |  | Other invested assets |  | 11.7 |  |  | 11.2 |
Foreign exchange contracts |  | Receivables, net |  | — |  |  | 0.5 |
Total asset derivatives |  |  |  | $ | 248.6 |  |  | $ | 324.1 |
Liability Derivatives |  | Classification |  | June 30, 2015 |  | September 30, 2014
Derivatives designated as hedging instruments: |  |  |  |  |  |
Interest rate contracts |  | Accounts payable and other current liabilities |  | $ | 1.8 |  |  | $ | 1.8 |
Interest rate contracts |  | Other liabilities |  | 0.4 |  |  | — |
Commodity contracts |  | Accounts payable and other current liabilities |  | 1.5 |  |  | 0.1 |
Commodity contracts |  | Other liabilities |  | 0.1 |  |  | — |
Foreign exchange contracts |  | Accounts payable and other current liabilities |  | 0.4 |  |  | — |
Foreign exchange contracts |  | Other liabilities |  | 0.4 |  |  | — |
Total liability derivatives designated as hedging instruments |  |  |  | 4.6 |  |  | 1.9 |
Derivatives not designated as hedging instruments: |  |  |  |  |  |
FIA embedded derivative |  | Contractholder funds |  | 2,173.7 |  |  | 1,908.1 |
Foreign exchange |  | Accounts payable and other current liabilities |  | 0.2 |  |  | 0.1 |
Futures contracts |  | Other liabilities |  | — |  |  | 0.5 |
Commodity contracts |  | Other liabilities |  | — |  |  | 0.3 |
Total liability derivatives |  |  |  | $ | 2,178.5 |  |  | $ | 1,910.9 |
Fair Value Contracts and Other For derivative instruments that are used to economically hedge the fair value of Spectrum Brands’ third party and intercompany foreign currency payments, commodity purchases and interest rate payments, the gain (loss) associated with the derivative contract is recognized in earnings in the period of change. FGL recognizes all derivative instruments as assets or liabilities in the unaudited Condensed Consolidated Balance Sheets at fair value, including derivative instruments embedded in Fixed Indexed Annuity ("FIA") contracts, and any changes in the fair value of the derivatives are recognized immediately in the unaudited Condensed Consolidated Statements of Operations. During the three and nine months ended June 30, 2015 and 2014, the Company recognized the following gains and losses on these derivatives:
|  |  |  | Three months ended June 30, |  | Nine months ended June 30,
Classification |  | Derivatives Not Designated as Hedging Instruments |  | 2015 |  | 2014 |  | 2015 |  | 2014
Revenues: |  |  |  |  |  |  |  |  |  |
Net investment (losses) gains |  | Call options |  | $ | (7.6 | ) |  | $ | 91.1 |  |  | $ | 25.6 |  |  | $ | 226.6 |
|  | Futures contracts |  | — |  |  | 10.5 |  |  | 4.3 |  |  | 24.9 |
|  | Change in fair value of other embedded derivatives |  | (0.5 | ) |  | 0.3 |  |  | 0.5 |  |  | 0.3 |
Operating costs and expenses: |  |  |  |  |  |  |  |  |  |
Benefits and other changes in policy reserves |  | FIA embedded derivatives |  | $ | (43.7 | ) |  | $ | 145.8 |  |  | $ | 265.6 |  |  | $ | 320.1 |
Cost of consumer products and other goods sold |  | Commodity contracts |  | — |  |  | 0.1 |  |  | — |  |  | — |
Other income and expense: |  |  |  |  |  |  |  |  |  |
Other (expense) income , net |  | Oil and natural gas commodity contracts |  | $ | (2.7 | ) |  | $ | (2.2 | ) |  | $ | 21.3 |  |  | $ | (12.4 | )
|  | Foreign exchange contracts |  | 5.0 |  |  | (0.2 | ) |  | (2.4 | ) |  | 0.4 |
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock |  | Equity conversion feature of preferred stock |  | — |  |  | 38.0 |  |  | — |  |  | (12.7 | )
Additional Disclosures Cash Flow Hedges When it deems appropriate, Spectrum Brands has used interest rate swaps to manage its interest rate risk. The swaps are designated as cash flow hedges with the changes in fair value recorded in AOCI and as a derivative hedge asset or liability, as applicable. The swaps settle periodically in arrears with the related amounts for the current settlement period payable to, or receivable from, the counter-parties included in accrued liabilities or receivables, respectively, and recognized in earnings as an adjustment to interest expense from the underlying debt to which the swap is designated. At both June 30, 2015 and September 30, 2014, Spectrum Brands had a series of U.S. dollar denominated interest rate swaps outstanding which effectively fix the interest on floating rate debt, exclusive of lender spreads, at 1.36% for a notional principal amount of $300.0 through April 2017. The derivative net loss on these contracts recorded in AOCI by Spectrum Brands at June 30, 2015 and September 30, 2014 was $1.0 and $0.4, respectively, net of tax and noncontrolling interest. At June 30, 2015 and September 30, 2014, the portion of derivative net loss estimated to be reclassified from AOCI into earnings by Spectrum Brands over the next 12 months was $0.8 and $0.8, respectively, net of tax and noncontrolling interest. Spectrum Brands periodically enters into forward foreign exchange contracts to hedge the risk from forecasted foreign currency denominated third party and intercompany sales or payments. These obligations generally require Spectrum Brands to exchange foreign currencies for U.S. Dollars, Euros, Pounds Sterling, Australian Dollars, Brazilian Reals, Mexican Pesos, Canadian Dollars or Japanese Yen. These foreign exchange contracts are cash flow hedges of fluctuating foreign exchange related to sales of product or raw material purchases. Until the sale or purchase is recognized, the fair value of the related hedge is recorded in AOCI and as a derivative hedge asset or liability, as applicable. At the time the sale or purchase is recognized, the fair value of the related hedge is reclassified as an adjustment to "Net consumer and other product sales" or purchase price variance in "Cost of consumer products and other goods sold." At June 30, 2015, Spectrum Brands had a series of foreign exchange derivative contracts outstanding through September 2016 with a contract value of $293.8. The derivative net gain on these contracts recorded in AOCI at June 30, 2015 was $2.2, net of tax expense of $0.9. At June 30, 2015, the portion of derivative net gains estimated to be reclassified from AOCI into earnings over the next twelve months was $2.4, net of tax. Spectrum Brands is exposed to risk from fluctuating prices for raw materials, specifically zinc and brass used in its manufacturing processes. Spectrum Brands hedges a portion of the risk associated with the purchase of these materials through the use of commodity swaps. The hedge contracts are designated as cash flow hedges with the fair value changes recorded in AOCI and as a hedge asset or liability, as applicable. The unrecognized changes in fair value of the hedge contracts are reclassified from AOCI into earnings when the hedged purchase of raw materials also affects earnings. The swaps effectively fix the floating price on a specified quantity of raw materials through a specified date. At June 30, 2015, Spectrum Brands had a series of zinc swap contracts outstanding through September 2016 for 7.8 thousand metric tons with a contract value of $17.0. At June 30, 2015, Spectrum Brands had a series of brass swap contracts outstanding through March 2017 for 1.7 thousand metric tons with a contract value of $8.1. The derivative net loss on these contracts recorded in AOCI at June 30, 2015 was $0.8, net of tax benefit of $0.1. At June 30, 2015, the portion of derivative net loss estimated to be reclassified from AOCI into earnings over the next twelve months is $0.7, net of tax. Fair Value Contracts Spectrum Brands Spectrum Brands periodically enters into forward and swap foreign exchange contracts to economically hedge the risk from third party and intercompany payments resulting from existing obligations. These obligations generally require Spectrum Brands to exchange foreign currencies for U.S. Dollars, Canadian Dollars, Euros or Australian Dollars. These foreign exchange contracts are fair value hedges of a related liability or asset recorded in the accompanying unaudited Condensed Consolidated Balance Sheets. The gain or loss on the derivative hedge contracts is recorded in earnings as an offset to the change in value of the related liability or asset at each period end. At June 30, 2015 and September 30, 2014, Spectrum Brands had $139.2 and $108.9, respectively, of notional value for such foreign exchange derivative contracts outstanding. Spectrum Brands periodically enters into commodity swap contracts to economically hedge the risk from fluctuating prices for raw materials, specifically the pass-through of market prices for silver used in manufacturing purchased watch batteries. Spectrum Brands hedges a portion of the risk associated with these materials through the use of commodity swaps. The swap contracts are designated as economic hedges with the unrealized gain or loss recorded in earnings and as an asset or liability at each period end. The swaps effectively fix the floating price on a specified quantity of silver through a specified date. At June 30, 2015, Spectrum Brands had a series of such swap contracts outstanding through September 2015 for 10 thousand troy ounces with a contract value of $0.2. At September 30, 2014, Spectrum Brands had a series of such swap contracts outstanding through September 2015 for 25 thousand troy ounces with a contract value of $0.4. Oil and natural gas commodity contracts Compass enters into derivative financial instruments as it deems appropriate. Compass’ primary objective in entering into derivative financial instruments is to manage its exposure to commodity price fluctuations, protect its returns on investments and achieve a more predictable cash flow in connection with its operations. These transactions limit exposure to declines in commodity prices, but also limit the benefits Compass would realize if commodity prices increase. When prices for oil and natural gas are volatile, a significant portion of the effect of its derivative financial instrument management activities consists of non-cash income or expense due to changes in the fair value of its derivative financial instrument contracts. Cash losses or gains only arise from payments made or received on monthly settlements of contracts or if Compass terminates a contract prior to its expiration. Compass does not designate its derivative financial instruments as hedging instruments for financial reporting purposes and, as a result, Compass recognizes the change in the respective instruments’ fair value in earnings. Settlements in the normal course of maturities of derivative financial instrument contracts result in cash receipts from, or cash disbursements to, Compass' derivative contract counterparties. Changes in the fair value of Compass' derivative financial instrument contracts, which includes both cash and non-cash changes in fair value, are included in earnings with a corresponding increase or decrease in the unaudited Condensed Consolidated Balance Sheets fair value amounts. Compass' natural gas and oil commodity contract derivative instruments are comprised of swap contracts, collars and three-way collars. Swap contracts allow Compass to receive a fixed price and pay a floating market price to the counterparty for the hedged commodity. A three-way collar is a combination of options including a sold call, a purchased put and a sold put. These contracts allow Compass to participate in the upside of commodity prices to the ceiling of the call option and provide Compass with partial downside protection through the combination of the put options. If the market price is below the strike price of the purchased put at the time of settlement then the counterparty pays Compass the excess, unless the market price falls below the strike price of the sold put at which point the counterparty pays Compass the difference between the strike prices of the purchased put and sold put. If the market price is above the strike price of the sold call at the time of settlement, we pay the counterparty the excess. The following table presents Compass’ volumes and fair value of the oil derivative financial instrument as of June 30, 2015 (presented on a calendar-year basis):
(in millions, except volumes and prices) |  | Volume Mmbtus/Mbbls |  | Weighted average strike price per Mmbtu/Bbl |  | Fair Value at June 30, 2015
Natural gas: |  |  |  |  |  |
Swaps: |  |  |  |  |  |
July - December 2015 |  | 5,520 |  |  | $ | 3.95 |  |  | $ | 5.8 |
Three-way collars: |  |  |  |  |  |
July - October 2015 |  | 2,460 |  |  |  |  | 0.2 |
Short call |  |  |  | 3.27 |  |  |
Long put |  |  |  | 2.85 |  |  |
Short put |  |  |  | 2.10 |  |  |
Total natural gas |  | 7,980 |  |  |  |  | $ | 6.0 |
Oil: |  |  |  |  |  |
Swaps: |  |  |  |  |  |
July - December 2015 |  | 125 |  |  | $ | 94.98 |  |  | $ | 4.3 |
Collars: |  |  |  |  |  |
July - December 2015 |  | 55 |  |  |  |  | $ | — |
Short call |  |  |  | 67.50 |  |  |
Long put |  |  |  | 50.00 |  |  |
Three-way collars: |  |  |  |  |  |
January - December 2016 |  | 110 |  |  |  |  | $ | — |
Short call |  |  |  | 80.00 |  |  |
Long put |  |  |  | 60.00 |  |  |
Short put |  |  |  | 45.00 |  |  |
Total oil |  | 290 |  |  |  |  | $ | 4.3 |
Total oil and natural gas derivatives |  |  |  |  |  | $ | 10.3 |
At September 30, 2014, Compass had outstanding derivative contracts to mitigate price volatility covering 6,821 Billion British Thermal Units ("Mmbtus") of natural gas and 254 Thousand Barrels ("Mbbls") of oil. At June 30, 2015, the average forward NYMEX oil prices per Bbl for the remainder of 2015 was $60.38, and the average forward NYMEX natural gas prices per Mmbtu for 2015 was $2.92. Compass derivative financial instruments covered approximately 64% and 58% of production volumes for the three and nine months ended June 30, 2015, respectively, and 68% and 74% of production volumes for the three and nine months ended June 30, 2014, respectively. Other Embedded Derivatives On June 16, 2014, FGL Insurance invested in a $35.0 fund-linked note issued by Nomura International Funding Pte. Ltd. The note provides for an additional payment at maturity based on the value of a hypothetical investment in AnchorPath Dedicated Return Fund (the "AnchorPath Fund") of $11.3 which was based on the actual return of the fund. At June 30, 2015 the fair value of the embedded derivative was $11.7. At maturity of the fund-linked note, FGL Insurance will receive the $35.0 face value of the note plus the value of the hypothetical investment in the AnchorPath Fund. The additional payment at maturity is an embedded derivative reported in "Other invested assets", while the host is an available-for-sale security reported in "Fixed maturities" within the accompanying unaudited Condensed Consolidated Balance Sheets. Credit Risk FGL is exposed to credit loss in the event of nonperformance by its counterparties on the call options and reflects assumptions regarding this nonperformance risk in the fair value of the call options. The nonperformance risk is the net counterparty exposure based on the fair value of the open contracts less collateral held. FGL maintains a policy of requiring all derivative contracts to be governed by an International Swaps and Derivatives Association ("ISDA") Master Agreement. Information regarding FGL’s exposure to credit loss on the call options it holds is presented in the following table:
|  |  |  | June 30, 2015 |  | September 30, 2014
Counterparty |  | Credit Rating (Fitch/Moody's/S&P) (a) |  | Notional Amount |  | Fair Value |  | Collateral |  | Net Credit Risk |  | Notional Amount |  | Fair Value |  | Collateral |  | Net Credit Risk
Merrill Lynch |  | A/*/A |  | $ | 2,438.4 |  |  | $ | 58.7 |  |  | $ | 14.9 |  |  | $ | 43.8 |  |  | $ | 2,239.9 |  |  | $ | 92.7 |  |  | $ | 52.5 |  |  | $ | 40.2 |
Deutsche Bank |  | A/A3/BBB+ |  | 2,660.1 |  |  | 71.8 |  |  | 39.4 |  |  | 32.4 |  |  | 2,810.0 |  |  | 108.0 |  |  | 72.5 |  |  | 35.5 |
Morgan Stanley |  | */A1/A |  | 3,746.8 |  |  | 88.3 |  |  | 64.5 |  |  | 23.8 |  |  | 2,294.7 |  |  | 85.0 |  |  | 63.0 |  |  | 22.0 |
Barclay's Bank |  | A/A2/A- |  | 127.0 |  |  | 1.3 |  |  | — |  |  | 1.3 |  |  | 258.0 |  |  | 10.6 |  |  | — |  |  | 10.6 |
Total |  |  |  | $ | 8,972.3 |  |  | $ | 220.1 |  |  | $ | 118.8 |  |  | $ | 101.3 |  |  | $ | 7,602.6 |  |  | $ | 296.3 |  |  | $ | 188.0 |  |  | $ | 108.3 |
(a) An * represents credit ratings that were not available. Collateral Agreements FGL is required to maintain minimum ratings as a matter of routine practice under its over-the-counter derivative agreements on ISDA forms. Under some ISDA agreements, FGL has agreed to maintain certain financial strength ratings. A downgrade below these levels provides the counterparty under the agreement the right to terminate the open derivative contracts between the parties, at which time any amounts payable by FGL or the counterparty would be dependent on the market value of the underlying derivative contracts. FGL’s current rating allows multiple counterparties the right to terminate ISDA agreements. No ISDA agreements have been terminated, although the counterparties have reserved the right to terminate the ISDA agreements at any time. In certain transactions, FGL and the counterparty have entered into a collateral support agreement requiring either party to post collateral when the net exposures exceed pre-determined thresholds. These thresholds vary by counterparty and credit rating. As of June 30, 2015 and September 30, 2014, counterparties posted $118.8 and $188.0 of collateral, of which $103.9 and $135.5, respectively, is included in "Cash and cash equivalents," with an associated payable for this collateral included in "Other liabilities" in the unaudited Condensed Consolidated Balance Sheets. The remaining $14.9 and $52.5 of non-cash collateral was held by a third-party custodian at June 30, 2015 and September 30, 2014, respectively. Accordingly, the maximum amount of loss due to credit risk that FGL would incur if parties to the call options failed completely to perform according to the terms of the contracts was $101.3 and $108.3 at June 30, 2015 and September 30, 2014, respectively. FGL held 1,819 and 2,348 futures contracts at June 30, 2015 and September 30, 2014, respectively. The fair value of the futures contracts represents the cumulative unsettled variation margin (open trade equity, net of cash settlements). FGL provides cash collateral to the counterparties for the initial and variation margin on the futures contracts which is included in "Cash and cash equivalents" in the unaudited Condensed Consolidated Balance Sheets. The amount of cash collateral held by the counterparties for such contracts was $8.3 and $10.8 at June 30, 2015 and September 30, 2014, respectively.

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- Definition The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624171-113959 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41620-113959 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624163-113959 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579240-113959 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4D -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624177-113959 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80784-113994 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41641-113959 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579245-113959 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4H -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624258-113959 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80748-113994 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5708775-113959 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5708773-113959 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5618551-113959 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5580258-113959 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4E -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624181-113959 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 25 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41638-113959 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(n)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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