XML 56 R42.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Divestitures Disposal Groups, Including Discontinued Operations, Disclosure (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Disposal Groups, Including Discontinued Operations [Table Text Block] | Consolidated Balance Sheets at September 30, 2017 and 2016:
| September 30, 2017 |  | September 30, 2016
Assets |  |  |
Investments, including loans and receivables from affiliates | $ | 23,211.1 |  |  | $ | 21,160.6 |
Funds withheld receivables | 742.7 |  |  | 671.6 |
Cash and cash equivalents | 914.5 |  |  | 896.0 |
Accrued investment income | 231.3 |  |  | 213.7 |
Reinsurance recoverable | 2,358.8 |  |  | 2,344.4 |
Deferred acquisition costs and value of business acquired, net | 1,163.6 |  |  | 1,065.5 |
Other assets | 125.4 |  |  | 295.3 |
Write-down of assets of businesses held for sale to fair value less cost to sell | (421.2 | ) |  | (362.8 | )
Total assets of businesses held for sale | $ | 28,326.2 |  |  | $ | 26,284.3 |
Liabilities |  |  |
Insurance reserves | $ | 24,989.6 |  |  | $ | 23,404.6 |
Debt | 405.0 |  |  | 398.8 |
Accounts payable and other current liabilities | 56.2 |  |  | 63.1 |
Deferred tax liabilities | 68.0 |  |  | 9.9 |
Other liabilities | 831.9 |  |  | 677.4 |
Total liabilities of businesses held for sale | $ | 26,350.7 |  |  | $ | 24,553.8 |
|  | Fiscal
|  | 2016 |  | 2015
Revenues: |  |  |  |
Oil and natural gas revenues |  | $ | 40.2 |  |  | $ | 107.4 |
Operating costs and expenses: |  |  |  |
Oil and natural gas direct operating costs |  | 38.2 |  |  | 85.9 |
Selling, acquisition, operating and general expenses |  | 22.8 |  |  | 62.0 |
Impairments and bad debt expense |  | 93.2 |  |  | 485.1 |
Total operating costs and expenses |  | 154.2 |  |  | 633.0 |
Operating loss |  | (114.0 | ) |  | (525.6 | )
Interest expense |  | (5.9 | ) |  | (9.9 | )
Gain upon gaining control of equity method investment |  | — |  |  | 141.2 |
Gain on sale of oil and gas properties |  | 105.6 |  |  | — |
Other income, net |  | 1.5 |  |  | 25.7 |
Gain on disposal |  | 53.6 |  |  | — |
Net income (loss) |  | 40.8 |  |  | (368.6 | )
Less: net income (loss) attributable to noncontrolling interest |  | 0.1 |  |  | (1.1 | )
Net income (loss) attributable to common and participating preferred stockholders |  | $ | 40.7 |  |  | $ | (367.5 | )
The following table summarizes the components of “Income (loss) from discontinued operations, net of tax” in the accompanying Consolidated Statements of Operations for Fiscal 2017, 2016 and 2015:
|  | Fiscal
|  | 2017 |  | 2016 |  | 2015
Income (loss) from discontinued operations, net of tax attributable to Insurance Operations |  | $ | 170.3 |  |  | $ | (218.9 | ) |  | $ | 75.9 |
Income from discontinued operations, net of tax attributable to GBA business |  | 172.1 |  |  | 76.6 |  |  | 98.6 |
Income (loss) from discontinued operations, net of tax attributable to Compass Production Partners, LP (“Compass”) |  | — |  |  | 40.8 |  |  | (368.6 | )
Income (loss) from discontinued operations, net of tax |  | $ | 342.4 |  |  | $ | (101.5 | ) |  | $ | (194.1 | )
|  | Fiscal
|  | 2017 |  | 2016 |  | 2015
Revenues: |  |  |  |  |  |
Insurance premiums |  | $ | 43.9 |  |  | $ | 72.5 |  |  | $ | 59.9 |
Net investment income |  | 1,050.7 |  |  | 985.9 |  |  | 923.0 |
Net investment gains (losses) |  | 377.4 |  |  | 131.6 |  |  | (128.8 | )
Insurance and investment product fees and other |  | 169.5 |  |  | 130.5 |  |  | 93.1 |
Total revenues |  | 1,641.5 |  |  | 1,320.5 |  |  | 947.2 |
Operating costs and expenses: |  |  |  |  |  |
Benefits and other changes in policy reserves |  | 925.9 |  |  | 893.9 |  |  | 649.0 |
Selling, acquisition, operating and general expenses |  | 148.2 |  |  | 127.9 |  |  | 124.9 |
Amortization of intangibles |  | 197.5 |  |  | 78.6 |  |  | 41.8 |
Total operating costs and expenses |  | 1,271.6 |  |  | 1,100.4 |  |  | 815.7 |
Operating income |  | 369.9 |  |  | 220.1 |  |  | 131.5 |
Interest expense |  | (24.4 | ) |  | (22.0 | ) |  | (23.6 | )
Write-down of assets of businesses held for sale to fair value less cost to sell |  | (58.4 | ) |  | (362.8 | ) |  | — |
Net income (loss) before income taxes |  | 287.1 |  |  | (164.7 | ) |  | 107.9 |
Income tax expense (a) |  | 116.8 |  |  | 54.2 |  |  | 32.0 |
Net income (loss) |  | 170.3 |  |  | (218.9 | ) |  | 75.9 |
Less: net income attributable to noncontrolling interest |  | 43.7 |  |  | 19.0 |  |  | 23.1 |
Net income (loss) - attributable to controlling interest |  | $ | 126.6 |  |  | $ | (237.9 | ) |  | $ | 52.8 |
(a) Included in the income tax expense for Fiscal 2016 was a

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64862545&loc=SL51724579-110230 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5D -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760 + Details
Name: | us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration