Insurance Subsidiary - Financial Information Insurance Subsidiary - Financial Infotmation (Tables)

12 Months Ended

Sep. 30, 2017

Statutory Insurance Financial Information [Line Items]

Statutory Accounting Practices Disclosure [Table Text Block]

FGL’s principal insurance subsidiaries’ statutory financial statements are based on a December 31 year end. Statutory net income and statutory capital and surplus of FGL’s wholly owned insurance subsidiaries were as follows:



	Subsidiary (state of domicile)(a)
	FGL Insurance (IA)			FGL NY Insurance (NY)
Statutory Net Income (Loss):
Year ended December 31, 2016	$	20.9		$	4.1
Year ended December 31, 2015	(52.9		)	(1.2		)
Year ended December 31, 2014	104.6			1.9

Statutory Capital and Surplus:
December 31, 2016	$	1,323.0		$	64.2
December 31, 2015	1,239.0			59.5

(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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