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Fair Value of Financial Instruments (Tables) | 6 Months Ended
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Jun. 30, 2019
Fair Value Disclosures [Abstract] |
Schedule of Fair Value, Assets Measured on Recurring Basis | Assets and liabilities measured at fair value on a recurring basis are summarized below (in millions):
June 30, 2019 |  |  |  | Fair Value Measurement Using:
| Total |  | Level 1 |  | Level 2 |  | Level 3
Assets |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |
U.S. Government and government agencies |  | $ | 18.5 |  |  | $ | 4.1 |  |  | $ | 14.4 |  |  | $ | — |
States, municipalities and political subdivisions |  | 442.5 |  |  | — |  |  | 438.8 |  |  | 3.7 |
Residential mortgage-backed securities |  | 80.1 |  |  | — |  |  | 67.6 |  |  | 12.5 |
Commercial mortgage-backed securities |  | 106.4 |  |  | — |  |  | 40.0 |  |  | 66.4 |
Asset-backed securities |  | 526.2 |  |  | — |  |  | 113.6 |  |  | 412.6 |
Corporate and other |  | 2,638.9 |  |  | 17.3 |  |  | 2,463.5 |  |  | 158.1 |
Total fixed maturity securities |  | 3,812.6 |  |  | 21.4 |  |  | 3,137.9 |  |  | 653.3 |
Equity securities |  |  |  |  |  |  |  |
Common stocks |  | 22.8 |  |  | 17.9 |  |  | — |  |  | 4.9 |
Perpetual preferred stocks |  | 120.4 |  |  | 7.4 |  |  | 55.9 |  |  | 57.1 |
Total equity securities |  | 143.2 |  |  | 25.3 |  |  | 55.9 |  |  | 62.0 |
Total assets accounted for at fair value |  | $ | 3,955.8 |  |  | $ | 46.7 |  |  | $ | 3,193.8 |  |  | $ | 715.3 |
Liabilities |  |  |  |  |  |  |  |
Embedded derivative |  | $ | 2.9 |  |  | $ | — |  |  | $ | — |  |  | $ | 2.9 |
Other |  | 5.4 |  |  | — |  |  | — |  |  | 5.4 |
Total liabilities accounted for at fair value |  | $ | 8.3 |  |  | $ | — |  |  | $ | — |  |  | $ | 8.3 |
December 31, 2018 |  |  |  | Fair Value Measurement Using:
| Total |  | Level 1 |  | Level 2 |  | Level 3
Assets |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |
U.S. Government and government agencies |  | $ | 25.4 |  |  | $ | 6.1 |  |  | $ | 19.3 |  |  | $ | — |
States, municipalities and political subdivisions |  | 421.9 |  |  | — |  |  | 421.9 |  |  | — |
Residential mortgage-backed securities |  | 94.4 |  |  | — |  |  | 75.4 |  |  | 19.0 |
Commercial mortgage-backed securities |  | 93.9 |  |  | — |  |  | 35.7 |  |  | 58.2 |
Asset-backed securities |  | 511.5 |  |  | — |  |  | 33.3 |  |  | 478.2 |
Corporate and other |  | 2,244.5 |  |  | 6.6 |  |  | 2,152.9 |  |  | 85.0 |
Total fixed maturity securities |  | 3,391.6 |  |  | 12.7 |  |  | 2,738.5 |  |  | 640.4 |
Equity securities |  |  |  |  |  |  |  |
Common stocks |  | 15.0 |  |  | 9.1 |  |  | — |  |  | 5.9 |
Perpetual preferred stocks |  | 185.5 |  |  | 7.2 |  |  | 123.0 |  |  | 55.3 |
Total equity securities |  | 200.5 |  |  | 16.3 |  |  | 123.0 |  |  | 61.2 |
Total assets accounted for at fair value |  | $ | 3,592.1 |  |  | $ | 29.0 |  |  | $ | 2,861.5 |  |  | $ | 701.6 |
Liabilities |  |  |  |  |  |  |  |
Embedded derivative |  | $ | 8.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 8.4 |
Other |  | 3.5 |  |  | — |  |  | — |  |  | 3.5 |
Total liabilities accounted for at fair value |  | $ | 11.9 |  |  | $ | — |  |  | $ | — |  |  | $ | 11.9 |
Schedule of Changes in Balances of Level 3 Financial Assets at Fair Value | The following tables summarize changes to the Company’s financial instruments carried at fair value and classified within Level 3 of the fair value hierarchy for the three and six months ended June 30, 2019 and 2018 (in millions):
|  |  | Total realized/unrealized gains (losses) included in |  |  |  |  |  |  |  |  |
| Balance at March 31, 2019 | Net earnings (loss) | Other comp. income (loss) | Purchases and issuances | Sales and settlements | Transfer to Level 3 |  | Transfer out of Level 3 |  | Balance at June 30, 2019
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
States, municipalities and political subdivisions |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (0.5 | ) |  | $ | 4.2 |  |  | $ | — |  |  | $ | 3.7 |
Residential mortgage-backed securities |  | 13.1 |  |  | — |  |  | 0.2 |  |  | — |  |  | (0.5 | ) |  | — |  |  | (0.3 | ) |  | 12.5 |
Commercial mortgage-backed securities |  | 61.8 |  |  | — |  |  | 0.6 |  |  | 5.1 |  |  | (0.1 | ) |  | — |  |  | (1.0 | ) |  | 66.4 |
Asset-backed securities |  | 472.1 |  |  | (1.6 | ) |  | 4.7 |  |  | 39.9 |  |  | (102.5 | ) |  | — |  |  | — |  |  | 412.6 |
Corporate and other |  | 198.5 |  |  | (0.1 | ) |  | (6.0 | ) |  | 15.8 |  |  | (12.9 | ) |  | — |  |  | (37.2 | ) |  | 158.1 |
Total fixed maturity securities |  | 745.5 |  |  | (1.7 | ) |  | (0.5 | ) |  | 60.8 |  |  | (116.5 | ) |  | 4.2 |  |  | (38.5 | ) |  | 653.3 |
Equity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stocks |  | 6.1 |  |  | — |  |  | — |  |  | — |  |  | (1.0 | ) |  | — |  |  | (0.2 | ) |  | 4.9 |
Perpetual preferred stocks |  | 55.1 |  |  | (3.4 | ) |  | — |  |  | 2.5 |  |  | — |  |  | 3.0 |  |  | (0.1 | ) |  | 57.1 |
Total equity securities |  | 61.2 |  |  | (3.4 | ) |  | — |  |  | 2.5 |  |  | (1.0 | ) |  | 3.0 |  |  | (0.3 | ) |  | 62.0 |
Total financial assets |  | $ | 806.7 |  |  | $ | (5.1 | ) |  | $ | (0.5 | ) |  | $ | 63.3 |  |  | $ | (117.5 | ) |  | $ | 7.2 |  |  | $ | (38.8 | ) |  | $ | 715.3 |
|  |  |  | Total realized/unrealized (gains) losses included in |  |  |  |  |  |  |  |  |  |
| Balance at March 31, 2019 | Net (earnings) loss | Other comp. (income) loss | Purchases and issuances | Sales and settlements |  | Transfer to Level 3 |  | Transfer out of Level 3 |  | Balance at June 30, 2019
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Embedded derivative |  | $ | 6.1 |  |  | $ | (3.2 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2.9 |
Other |  | 2.7 |  |  | (0.3 | ) |  | — |  |  | 3.0 |  |  | — |  |  | — |  |  | — |  |  | 5.4 |
Total financial liabilities |  | $ | 8.8 |  |  | $ | (3.5 | ) |  | $ | — |  |  | $ | 3.0 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 8.3 |
|  |  | Total realized/unrealized gains (losses) included in |  |  |  |  |  |  |  |  |
| Balance at December 31, 2018 | Net earnings (loss) | Other comp. income (loss) | Purchases and issuances | Sales and settlements | Transfer to Level 3 |  | Transfer out of Level 3 |  | Balance at June 30, 2019
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
States, municipalities and political subdivisions |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (0.5 | ) |  | $ | 4.2 |  |  | $ | — |  |  | $ | 3.7 |
Residential mortgage-backed securities |  | 19.0 |  |  | — |  |  | 0.3 |  |  | — |  |  | (0.8 | ) |  | — |  |  | (6.0 | ) |  | 12.5 |
Commercial mortgage-backed securities |  | 58.2 |  |  | — |  |  | 2.1 |  |  | 7.5 |  |  | (0.5 | ) |  | — |  |  | (0.9 | ) |  | 66.4 |
Asset-backed securities |  | 478.2 |  |  | (1.6 | ) |  | 18.0 |  |  | 88.5 |  |  | (176.1 | ) |  | 5.6 |  |  | — |  |  | 412.6 |
Corporate and other |  | 85.0 |  |  | (0.1 | ) |  | 2.3 |  |  | 20.4 |  |  | (17.5 | ) |  | 105.0 |  |  | (37.0 | ) |  | 158.1 |
Total fixed maturity securities |  | 640.4 |  |  | (1.7 | ) |  | 22.7 |  |  | 116.4 |  |  | (195.4 | ) |  | 114.8 |  |  | (43.9 | ) |  | 653.3 |
Equity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stocks |  | 5.9 |  |  | 0.2 |  |  | — |  |  | — |  |  | (1.0 | ) |  | — |  |  | (0.2 | ) |  | 4.9 |
Perpetual preferred stocks |  | 55.3 |  |  | (3.7 | ) |  | — |  |  | 2.5 |  |  | — |  |  | 3.0 |  |  | — |  |  | 57.1 |
Total equity securities |  | 61.2 |  |  | (3.5 | ) |  | — |  |  | 2.5 |  |  | (1.0 | ) |  | 3.0 |  |  | (0.2 | ) |  | 62.0 |
Total financial assets |  | $ | 701.6 |  |  | $ | (5.2 | ) |  | $ | 22.7 |  |  | $ | 118.9 |  |  | $ | (196.4 | ) |  | $ | 117.8 |  |  | $ | (44.1 | ) |  | $ | 715.3 |
|  |  |  | Total realized/unrealized (gains) losses included in |  |  |  |  |  |  |  |  |  |
| Balance at December 31, 2018 | Net (earnings) loss | Other comp. (income) loss | Purchases and issuances | Sales and settlements |  | Transfer to Level 3 |  | Transfer out of Level 3 |  | Balance at June 30, 2019
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Embedded derivative |  | $ | 8.4 |  |  | $ | (5.5 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2.9 |
Other |  | 3.5 |  |  | (1.1 | ) |  | — |  |  | 3.0 |  |  | — |  |  | — |  |  | — |  |  | 5.4 |
Total financial liabilities |  | $ | 11.9 |  |  | $ | (6.6 | ) |  | $ | — |  |  | $ | 3.0 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 8.3 |
|  |  |  | Total realized/unrealized gains (losses) included in |  |  |  |  |  |  |  |  |  |
| Balance at March 31, 2018 | Net earnings (loss) | Other comp. income (loss) | Purchases and issuances | Sales and settlements | Transfer to Level 3 | Transfer out of Level 3 | Balance at June 30, 2018
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
States, municipalities and political subdivisions |  | $ | 6.4 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (6.0 | ) |  | $ | 0.4 |
Residential mortgage-backed securities |  | 7.2 |  |  | — |  |  | 0.3 |  |  | — |  |  | (0.8 | ) |  | 5.6 |  |  | — |  |  | 12.3 |
Commercial mortgage-backed securities |  | 17.8 |  |  | — |  |  | (0.2 | ) |  | 4.5 |  |  | — |  |  | — |  |  | — |  |  | 22.1 |
Asset-backed securities |  | 137.9 |  |  | 0.5 |  |  | (1.8 | ) |  | 18.5 |  |  | (19.4 | ) |  | — |  |  | (2.9 | ) |  | 132.8 |
Corporate and other |  | 37.6 |  |  | — |  |  | (0.8 | ) |  | 23.9 |  |  | (2.6 | ) |  | 9.1 |  |  | — |  |  | 67.2 |
Total fixed maturity securities |  | 206.9 |  |  | 0.5 |  |  | (2.5 | ) |  | 46.9 |  |  | (22.8 | ) |  | 14.7 |  |  | (8.9 | ) |  | 234.8 |
Equity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stocks |  | 0.6 |  |  | (0.1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.5 |
Perpetual preferred stocks |  | 23.9 |  |  | 0.4 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 24.3 |
Total equity securities |  | 24.5 |  |  | 0.3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 24.8 |
Derivatives |  | 0.3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.3 |
Total financial assets |  | $ | 231.7 |  |  | $ | 0.8 |  |  | $ | (2.5 | ) |  | $ | 46.9 |  |  | $ | (22.8 | ) |  | $ | 14.7 |  |  | $ | (8.9 | ) |  | $ | 259.9 |
|  |  |  | Total realized/unrealized (gains) losses included in |  |  |  |  |  |  |  |  |  |
| Balance at March 31, 2018 | Net (earnings) loss | Other comp. (income) loss | Purchases and issuances | Sales and settlements | Transfer to Level 3 | Transfer out of Level 3 | Balance at June 30, 2018
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other |  | $ | 4.1 |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4.2 |
Total financial liabilities |  | $ | 4.1 |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4.2 |
|  |  |  | Total realized/unrealized gains (losses) included in |  |  |  |  |  |  |  |  |  |
| Balance at December 31, 2017 | Net earnings (loss) | Other comp. income (loss) | Purchases and issuances | Sales and settlements | Transfer to Level 3 | Transfer out of Level 3 | Balance at June 30, 2018
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
States, municipalities and political subdivisions |  | $ | 6.0 |  |  | $ | — |  |  | $ | (0.1 | ) |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.4 |  |  | $ | (6.0 | ) |  | $ | 0.4 |
Residential mortgage-backed securities |  | 14.6 |  |  | 0.1 |  |  | 0.6 |  |  | — |  |  | (5.1 | ) |  | 5.5 |  |  | (3.4 | ) |  | 12.3 |
Commercial mortgage-backed securities |  | 12.2 |  |  | (0.1 | ) |  | (0.3 | ) |  | 10.3 |  |  | — |  |  | — |  |  | — |  |  | 22.1 |
Asset-backed securities |  | 133.7 |  |  | 1.2 |  |  | (3.2 | ) |  | 68.0 |  |  | (64.0 | ) |  | — |  |  | (2.9 | ) |  | 132.8 |
Corporate and other |  | 26.3 |  |  | 0.1 |  |  | (0.9 | ) |  | 29.0 |  |  | (3.0 | ) |  | 15.7 |  |  | — |  |  | 67.2 |
Total fixed maturity securities |  | 192.8 |  |  | 1.3 |  |  | (3.9 | ) |  | 107.4 |  |  | (72.1 | ) |  | 21.6 |  |  | (12.3 | ) |  | 234.8 |
Equity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stocks |  | 0.2 |  |  | (0.1 | ) |  | — |  |  | — |  |  | — |  |  | 0.4 |  |  | — |  |  | 0.5 |
Perpetual preferred stocks |  | 6.4 |  |  | 0.4 |  |  | — |  |  | 14.9 |  |  | — |  |  | 2.6 |  |  | — |  |  | 24.3 |
Total equity securities |  | 6.6 |  |  | 0.3 |  |  | — |  |  | 14.9 |  |  | — |  |  | 3.0 |  |  | — |  |  | 24.8 |
Derivatives |  | 0.3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.3 |
Total financial assets |  | $ | 199.7 |  |  | $ | 1.6 |  |  | $ | (3.9 | ) |  | $ | 122.3 |  |  | $ | (72.1 | ) |  | $ | 24.6 |  |  | $ | (12.3 | ) |  | $ | 259.9 |
|  |  |  | Total realized/unrealized (gains) losses included in |  |  |  |  |  |  |  |  |  |
| Balance at December 31, 2017 | Net (earnings) loss | Other comp. (income) loss | Purchases and issuances | Sales and settlements | Transfer to Level 3 | Transfer out of Level 3 | Balance at June 30, 2018
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other |  | $ | 4.8 |  |  | $ | (0.6 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4.2 |
Total financial liabilities |  | $ | 4.8 |  |  | $ | (0.6 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4.2 |
Schedule of Financial Instruments Measured at Fair Value on Nonrecurring Basis | The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments, which were not measured at fair value on a recurring basis. The table excludes carrying amounts for cash and cash equivalents, accounts receivable, accounts payable and other current liabilities, and other assets and liabilities approximate fair value due to relatively short periods to maturity (in millions):
June 30, 2019 |  |  |  |  |  | Fair Value Measurement Using:
| Carrying Value |  | Estimated Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Assets |  |  |  |  |  |  |  |  |  |
Mortgage loans |  | $ | 151.8 |  |  | $ | 151.8 |  |  | $ | — |  |  | $ | — |  |  | $ | 151.8 |
Policy loans |  | 19.4 |  |  | 19.4 |  |  | — |  |  | 19.4 |  |  | — |
Total assets not accounted for at fair value |  | $ | 171.2 |  |  | $ | 171.2 |  |  | $ | — |  |  | $ | 19.4 |  |  | $ | 151.8 |
Liabilities |  |  |  |  |  |  |  |  |  |
Annuity benefits accumulated (1) |  | $ | 237.8 |  |  | $ | 235.2 |  |  | $ | — |  |  | $ | — |  |  | $ | 235.2 |
Debt obligations (2) |  | 789.0 |  |  | 758.4 |  |  | — |  |  | 758.4 |  |  | — |
Total liabilities not accounted for at fair value |  | $ | 1,026.8 |  |  | $ | 993.6 |  |  | $ | — |  |  | $ | 758.4 |  |  | $ | 235.2 |
December 31, 2018 |  |  |  |  |  | Fair Value Measurement Using:
| Carrying Value |  | Estimated Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Assets |  |  |  |  |  |  |  |  |  |
Mortgage loans |  | $ | 137.6 |  |  | $ | 137.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 137.6 |
Policy loans |  | 19.8 |  |  | 19.8 |  |  | — |  |  | 19.8 |  |  | — |
Other invested assets |  | 1.6 |  |  | 1.6 |  |  | — |  |  | — |  |  | 1.6 |
Total assets not accounted for at fair value |  | $ | 159.0 |  |  | $ | 159.0 |  |  | $ | — |  |  | $ | 19.8 |  |  | $ | 139.2 |
Liabilities |  |  |  |  |  |  |  |  |  |
Annuity benefits accumulated (1) |  | $ | 244.0 |  |  | $ | 241.7 |  |  | $ | — |  |  | $ | — |  |  | $ | 241.7 |
Debt obligations (2) |  | 702.5 |  |  | 703.0 |  |  | — |  |  | 703.0 |  |  | — |
Total liabilities not accounted for at fair value |  | $ | 946.5 |  |  | $ | 944.7 |  |  | $ | — |  |  | $ | 703.0 |  |  | $ | 241.7 |
(1) Excludes life contingent annuities in the payout phase. (2) Excludes certain lease obligations accounted for under ASC 842, Leases.

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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