Insurance Subsidiary - Financial Information (Tables)

12 Months Ended

Sep. 30, 2013

Insurance Subsidiary - Financial Information [Abstract]

Statutory Accounting Practices Disclosure

Statutory net income (loss) and statutory capital and surplus of the Company's wholly owned insurance subsidiaries were as follows:



	Subsidiary (state of domicile)(a)
	FGL Insurance (MD)		FGL NY Insurance (NY)
Statutory Net Income (Loss):
Fiscal year ended September 30, 2013 (Unaudited)	$	36.2	$	3.1
Fiscal year ended September 30, 2012 (Unaudited)	145.2		0.7
Period April 6, 2011 to September 30, 2011 (Unaudited)	38.2		4.9
Period January 1, 2011 to April 5, 2011 (Unaudited)	15.3		(0.5		)
Year ended December 31, 2012	102.2		1.0
Year ended December 31, 2011	110.3		4.5

Statutory Capital and Surplus:
September 30, 2013 (Unaudited)	$	1,064.3	$	62.2
September 30, 2012 (Unaudited)	861.6		45.3
December 31, 2012	900.5		41.1
December 31, 2011	846.4		44.7

(a) FGL NY Insurance is a subsidiary of FGL Insurance, and the columns should not be added together.

- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

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