INVESTMENTS IN VARIABLE INTEREST ENTITIES (TABLES)

9 Months Ended

Sep. 30, 2011

Investments in Variable Interest Entities [Abstract]

Schedule of Impact On Balance Sheet of Consolidating Variable Interest Entities [Table Text Block]

The following table provides supplemental information about the assets and liabilities of the VIEs which have been consolidated in accordance with authoritative guidance (dollars in millions):

	September 30, 2011
	VIEs		Eliminations			Net effect on consolidated balance sheet
Assets:
Investments held by variable interest entities	$	453.5	$	—		$	453.5
Notes receivable of VIEs held by insurance subsidiaries	—		(78.8		)	(78.8		)
Cash and cash equivalents held by variable interest entities	19.7		—			19.7
Accrued investment income	1.7		—			1.7
Income tax assets, net	9.6		(1.2		)	8.4
Other assets	10.1		—			10.1
Total assets	$	494.6	$	(80.0	)	$	414.6
Liabilities:
Other liabilities	$	24.6	$	(.1	)	$	24.5
Borrowings related to variable interest entities	405.6		—			405.6
Notes payable of VIEs held by insurance subsidiaries	82.3		(82.3		)	—
Total liabilities	$	512.5	$	(82.4	)	$	430.1

	December 31, 2010
	VIEs		Eliminations			Net effect on consolidated balance sheet
Assets:
Investments held by variable interest entities	$	420.9	$	—		$	420.9
Notes receivable of VIEs held by insurance subsidiaries	—		(96.8		)	(96.8		)
Cash and cash equivalents held by variable interest entities	26.8		—			26.8
Accrued investment income	1.4		(4.8		)	(3.4		)
Income tax assets, net	20.9		(6.5		)	14.4
Other assets	15.9		—			15.9
Total assets	$	485.9	$	(108.1	)	$	377.8
Liabilities:
Other liabilities	$	22.0	$	(4.6	)	$	17.4
Borrowings related to variable interest entities	386.9		—			386.9
Notes payable of VIEs held by insurance subsidiaries	115.6		(115.6		)	—
Total liabilities	$	524.5	$	(120.2	)	$	404.3

Variable Interest Entities, Fair Value by Contractual Maturity [Table Text Block]

The following table sets forth the amortized cost and estimated fair value of the investments held by the VIEs at September 30, 2011, by contractual maturity.  Actual maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without penalties.

	Amortized cost		Estimated fair value
	(Dollars in millions)
Due in one year or less	$	5.8	$	5.8
Due after one year through five years	240.0		231.2
Due after five years through ten years	223.9		216.5
Total	$	469.7	$	453.5