Fair Values of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2013

Notes to Financial Statements [Abstract]

Carrying Amount and Fair Value of Financial Instruments

Presented as follows are the carrying amounts and fair values of financial instruments. The carrying values of financial instruments such as short-term investments, cash and bank deposits, accounts and premiums receivable, accrued investment income, and short-term debt approximate fair value due to the short-term nature of the instruments. As such, these financial instruments are not included in the following chart.



	September 30, 2013				December 31, 2012

	Carrying Amount		Fair Value		Carrying Amount		Fair Value
	(in millions of dollars)
Assets
Fixed Maturity Securities	$	42,597.6	$	42,597.6	$	44,973.0	$	44,973.0
Mortgage Loans	1,776.1		1,967.8		1,712.7		1,937.1
Policy Loans	3,242.5		3,312.7		3,133.8		3,215.3
Other Long-term Investments
Derivatives	24.5		24.5		81.6		81.6
Equity Securities	15.5		15.5		14.6		14.6
Miscellaneous Long-term Investments	465.4		465.4		455.1		455.1

Liabilities
Policyholders' Funds
Deferred Annuity Products	$	634.2	$	634.2	$	640.1	$	640.1
Supplementary Contracts without Life Contingencies	554.2		554.2		535.5		535.5
Long-term Debt	2,631.3		2,827.5		2,755.4		2,968.8
Other Liabilities
Derivatives	142.9		142.9		170.5		170.5
Embedded Derivative in Modified Coinsurance Arrangement	65.4		65.4		83.9		83.9
Unfunded Commitments to Investment Partnerships	41.9		41.9		83.7		83.7

Fair Value Measurements by Input Level

Fair value measurements by input level for financial instruments carried at fair value are as follows:



	September 30, 2013
	Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
	(in millions of dollars)
Assets
Fixed Maturity Securities
United States Government and Government Agencies and Authorities	$	135.1	$	1,088.1	$	—	$	1,223.2
States, Municipalities, and Political Subdivisions	—		1,617.9		151.9		1,769.8
Foreign Governments	—		1,296.7		78.6		1,375.3
Public Utilities	692.0		9,572.9		291.8		10,556.7
Mortgage/Asset-Backed Securities	—		2,161.1		0.5		2,161.6
All Other Corporate Bonds	3,541.4		20,718.9		1,212.5		25,472.8
Redeemable Preferred Stocks	—		14.1		24.1		38.2
Total Fixed Maturity Securities	4,368.5		36,469.7		1,759.4		42,597.6

Other Long-term Investments
Derivatives
Interest Rate Swaps	—		22.5		—		22.5
Foreign Exchange Contracts	—		2.0		—		2.0
Total Derivatives	—		24.5		—		24.5
Equity Securities	—		11.1		4.4		15.5

Liabilities
Other Liabilities
Derivatives
Interest Rate Swaps	$	—	$	33.8	$	—	$	33.8
Foreign Exchange Contracts	—		107.6		—		107.6
Credit Default Swaps	—		1.5		—		1.5
Embedded Derivative in Modified Coinsurance Arrangement	—		—		65.4		65.4
Total Derivatives	—		142.9		65.4		208.3



	December 31, 2012
	Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
	(in millions of dollars)
Assets
Fixed Maturity Securities
United States Government and Government Agencies and Authorities	$	104.1	$	1,244.7	$	—	$	1,348.8
States, Municipalities, and Political Subdivisions	53.0		1,625.1		128.7		1,806.8
Foreign Governments	—		1,424.9		82.1		1,507.0
Public Utilities	84.2		10,485.6		574.4		11,144.2
Mortgage/Asset-Backed Securities	—		2,216.0		0.5		2,216.5
All Other Corporate Bonds	1,977.1		23,755.5		1,177.8		26,910.4
Redeemable Preferred Stocks	—		14.5		24.8		39.3
Total Fixed Maturity Securities	2,218.4		40,766.3		1,988.3		44,973.0

Other Long-term Investments
Derivatives
Interest Rate Swaps	—		76.5		—		76.5
Foreign Exchange Contracts	—		5.1		—		5.1
Total Derivatives	—		81.6		—		81.6
Equity Securities	—		10.3		4.3		14.6

Liabilities
Other Liabilities
Derivatives
Interest Rate Swaps	$	—	$	31.7	$	—	$	31.7
Foreign Exchange Contracts	—		138.8		—		138.8
Embedded Derivative in Modified Coinsurance Arrangement	—		—		83.9		83.9
Total Derivatives	—		170.5		83.9		254.4

Transfers of Assets between Level 1 and Level 2

Transfers of assets between Level 1 and Level 2 are as follows:



	Three Months Ended September 30
	2013				2012
	Transfers into
	Level 1 from Level 2		Level 2 from Level 1		Level 1 from Level 2		Level 2 from Level 1
	(in millions of dollars)
Fixed Maturity Securities
United States Government and Government Agencies and Authorities	$	21.7	$	164.6	$	426.8	$	60.5
States, Municipalities, and Political Subdivisions	—		31.8		43.0		62.9
Foreign Governments	—		—		21.7		—
Public Utilities	367.1		584.7		382.4		743.6
All Other Corporate Bonds	1,406.9		2,884.6		2,152.9		1,667.4
Total Fixed Maturity Securities	$	1,795.7	$	3,665.7	$	3,026.8	$	2,534.4

Equity Securities	$	—	$	—	$	—	$	7.4

	Nine Months Ended September 30
	2013				2012
	Transfers into
	Level 1 from Level 2		Level 2 from Level 1		Level 1 from Level 2		Level 2 from Level 1
	(in millions of dollars)
Fixed Maturity Securities
United States Government and Government Agencies and Authorities	$	48.0	$	—	$	205.9	$	20.5
States, Municipalities, and Political Subdivisions	—		53.1		41.9		74.8
Foreign Governments	—		—		20.7		—
Public Utilities	577.9		53.5		479.0		483.6
All Other Corporate Bonds	2,536.4		992.2		2,823.3		1,706.0
Total Fixed Maturity Securities	$	3,162.3	$	1,098.8	$	3,570.8	$	2,284.9

Transfers between Level 1 and Level 2 occurred due to the change in availability of either a TRACE or broker market maker price. Depending on current market conditions, the availability of these Level 1 prices can vary from period to period. For fair value measurements of financial instruments that were transferred either into or out of Level 1 or 2, we reflect the transfers using the fair value at the beginning of the period.

Changes in Assets and Liabilities Measured at Fair Value on a Recurring Basis using Significant Unobservable Inputs (Level 3)

Changes in assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) are as follows:



	Three Months Ended September 30, 2013
				Total Realized and Unrealized Investment Gains (Losses) Included in
	Beginning of Period			Earnings			Other Comprehensive Income or Loss			Purchases		Sales			Level 3 Transfers					End of Period
															Into		Out of
	(in millions of dollars)
Fixed Maturity Securities
States, Municipalities, and Political Subdivisions	$	152.0		$	—		$	(0.1	)	$	—	$	—		$	—	$	—		$	151.9
Foreign Governments	80.0			—			(1.4		)	—		—			—		—			78.6
Public Utilities	354.2			—			(5.2		)	—		—			144.1		(201.3		)	291.8
Mortgage/Asset-Backed Securities	14.9			(1.3		)	0.9			—		(14.0		)	—		—			0.5
All Other Corporate Bonds	1,042.5			(1.0		)	(2.5		)	7.0		(23.0		)	540.7		(351.2		)	1,212.5
Redeemable Preferred Stocks	24.2			—			(0.1		)	—		—			—		—			24.1
Total Fixed Maturity Securities	1,667.8			(2.3		)	(8.4		)	7.0		(37.0		)	684.8		(552.5		)	1,759.4

Equity Securities	4.4			—			—			—		—			—		—			4.4
Embedded Derivative in Modified Coinsurance Arrangement	(65.1		)	(0.3		)	—			—		—			—		—			(65.4		)

	Three Months Ended September 30, 2012
				Total Realized and Unrealized Investment Gains (Losses) Included in
	Beginning of Period			Earnings			Other Comprehensive Income or Loss			Purchases		Sales			Level 3 Transfers					End of Period
															Into		Out of
	(in millions of dollars)
Fixed Maturity Securities
States, Municipalities, and Political Subdivisions	$	—		$	—		$	2.0		$	—	$	—		$	108.1	$	—		$	110.1
Foreign Governments	—			—			1.3			—		—			44.8		—			46.1
Public Utilities	162.8			—			8.4			—		(1.7		)	340.5		(10.9		)	499.1
Mortgage/Asset-Backed Securities	0.6			—			0.4			—		—			7.4		—			8.4
All Other Corporate Bonds	639.6			—			19.8			—		(5.3		)	386.7		(146.2		)	894.6
Redeemable Preferred Stocks	22.2			—			—			—		—			—		(22.2		)	—
Total Fixed Maturity Securities	825.2			—			31.9			—		(7.0		)	887.5		(179.3		)	1,558.3

Equity Securities	4.4			—			—			—		—			—		—			4.4
Embedded Derivative in Modified Coinsurance Arrangement	(126.7		)	19.7			—			—		—			—		—			(107.0		)



	Nine Months Ended September 30, 2013
				Total Realized and Unrealized Investment Gains (Losses) Included in
	Beginning of Year			Earnings			Other Comprehensive Income or Loss			Purchases		Sales			Level 3 Transfers					End of Period
															Into		Out of
	(in millions of dollars)
Fixed Maturity Securities
States, Municipalities, and Political Subdivisions	$	128.7		$	—		$	(8.4	)	$	—	$	(0.5	)	$	32.1	$	—		$	151.9
Foreign Governments	82.1			—			(3.5		)	—		—			—		—			78.6
Public Utilities	574.4			—			(19.4		)	—		(3.6		)	244.7		(504.3		)	291.8
Mortgage/Asset-Backed Securities	0.5			—			0.1			—		(0.1		)	—		—			0.5
All Other Corporate Bonds	1,177.8			1.1			(70.5		)	30.1		(86.9		)	807.4		(646.5		)	1,212.5
Redeemable Preferred Stocks	24.8			—			(0.7		)	—		—			—		—			24.1
Total Fixed Maturity Securities	1,988.3			1.1			(102.4		)	30.1		(91.1		)	1,084.2		(1,150.8		)	1,759.4

Equity Securities	4.3			—			0.1			—		—			—		—			4.4
Embedded Derivative in Modified Coinsurance Arrangement	(83.9		)	18.5			—			—		—			—		—			(65.4		)

	Nine Months Ended September 30, 2012
				Total Realized and Unrealized Investment Gains (Losses) Included in
	Beginning of Year			Earnings			Other Comprehensive Income or Loss			Purchases		Sales			Level 3 Transfers					End of Period
															Into		Out of
	(in millions of dollars)
Fixed Maturity Securities
States, Municipalities, and Political Subdivisions	$	68.1		$	—		$	(0.9	)	$	—	$	(0.3	)	$	43.2	$	—		$	110.1
Foreign Governments	—			—			5.2			—		—			40.9		—			46.1
Public Utilities	338.9			—			5.4			3.6		(3.7		)	361.7		(206.8		)	499.1
Mortgage/Asset-Backed Securities	31.7			—			0.9			7.0		(0.1		)	—		(31.1		)	8.4
All Other Corporate Bonds	665.5			—			34.0			30.2		(49.0		)	448.0		(234.1		)	894.6
Redeemable Preferred Stocks	37.2			(1.0		)	0.8			—		(14.3		)	—		(22.7		)	—
Total Fixed Maturity Securities	1,141.4			(1.0		)	45.4			40.8		(67.4		)	893.8		(494.7		)	1,558.3

Equity Securities	11.2			—			—			—		(0.1		)	—		(6.7		)	4.4
Embedded Derivative in Modified Coinsurance Arrangement	(135.7		)	28.7			—			—		—			—		—			(107.0		)

Realized and unrealized investment gains and losses presented in the preceding tables represent gains and losses only for the time during which the applicable financial instruments were classified as Level 3. The transfers between levels resulted primarily from a change in observability of three inputs used to determine fair values of the securities transferred: (1) transactional data for new issuance and secondary trades, (2) broker/dealer quotes and pricing, primarily related to changes in the level of activity in the market and whether the market was considered orderly, and (3) comparable bond metrics from which to perform an analysis. For fair value measurements of financial instruments that were transferred either into or out of Level 3, we reflect the transfers using the fair value at the beginning of the period. Gains and losses which are included in earnings and are attributable to the change in unrealized gains or losses relating to assets or liabilities valued using significant unobservable inputs and still held at period end were $(0.3) million and $18.5 million for the three and nine months ended September 30, 2013, respectively, and $19.7 million and $28.7 million for the three and nine months ended September 30, 2012, respectively. These amounts relate entirely to the changes in fair value of an embedded derivative in a modified coinsurance arrangement which are reported as realized investment gains and losses.

Quantitative Information Regarding Significant Unobservable Inputs

Quantitative information regarding the significant unobservable inputs used in Level 3 fair value measurements, all of which are internally derived, is as follows:



	September 30, 2013
	Fair Value			Unobservable Input		Range/Weighted Average
	(in millions of dollars)
Fixed Maturity Securities
States, Municipalities, and Political Subdivisions - Private	$	118.5		- Comparability Adjustment	(b)	0.25% - 1.25% / 0.74%
Public Utilities	66.5			- Volatility of Credit	(e)	0.50% - 0.75% / 0.59%
Mortgage/Asset-Backed Securities - Private	0.5			- Discount for Size	(c)	5.23% - 5.33% / 5.31%
All Other Corporate Bonds - Private	234.2			- Change in Benchmark Reference - Comparability Adjustment - Discount for Size - Lack of Marketability - Volatility of Credit - Market Convention	(a) (b) (c) (d) (e) (f)	2.71% - 2.71% / 2.71% (0.70)% - (0.40)% / (0.60)% 0.50% - 0.50% / 0.50% 0.20% - 1.00% / 0.55% 0.20% - 4.00% / 0.97% Priced at Par
All Other Corporate Bonds - Public	228.8			- Comparability Adjustment - Lack of Marketability - Volatility of Credit	(b) (d) (e)	(0.62)% - 1.00% / 0.27% 0.20% - 0.25% / 0.21% (0.84)% - 0.75% / (0.29)%
Equity Securities - Private	4.0			- Market Convention	(f)	Priced at Cost or Owner's Equity
Embedded Derivative in Modified Coinsurance Arrangement	(65.4		)	- Projected Liability Cash Flows	(g)	Actuarial Assumptions



	December 31, 2012
	Fair Value			Unobservable Input		Range/Weighted Average
	(in millions of dollars)
Fixed Maturity Securities
States, Municipalities, and Political Subdivisions - Private	$	42.7		- Comparability Adjustment - Lack of Marketability - Volatility of Credit	(b) (d) (e)	0.25% - 0.25% / 0.25% 0.25% - 0.25% / 0.25% 0.15% - 0.15% / 0.15%
Public Utilities	17.4			- Comparability Adjustment	(b)	0.20% - 0.20% / 0.20%
Mortgage/Asset-Backed Securities - Private	0.5			- Discount for Size	(c)	5.74% - 5.84% / 5.81%
All Other Corporate Bonds - Private	391.8			- Change in Benchmark Reference - Comparability Adjustment - Discount for Size - Lack of Marketability - Volatility of Credit - Market Convention	(a) (b) (c) (d) (e) (f)	0.04% - 2.89% / 0.28% 1.48% - 1.48% / 1.48% 0.10% - 0.50% / 0.24% 0.10% - 1.00% / 0.46% (0.25)% -7.72% / 1.51% Priced at Par
All Other Corporate Bonds - Public	165.0			- Change in Benchmark Reference - Comparability Adjustment - Discount for Size - Lack of Marketability - Volatility of Credit - Market Convention	(a) (b) (c) (d) (e) (f)	0.25% - 0.25% / 0.25% (0.59)% - 1.00% / 0.27% 0.25% - 0.25% / 0.25% 0.20% - 0.30% / 0.24% (0.30)% - (0.30)% / (0.30)% Priced at Par
Equity Securities - Private	4.0			- Market Convention	(f)	Priced at Cost or Owner's Equity
Embedded Derivative in Modified Coinsurance Arrangement	(83.9		)	- Projected Liability Cash Flows	(g)	Actuarial Assumptions


(a)	Represents basis point adjustments for changes in benchmark spreads associated with various ratings categories


(b)	Represents basis point adjustments for changes in benchmark spreads associated with various industry sectors


(c)	Represents basis point adjustments based on issue/issuer size relative to the benchmark


(d)	Represents basis point adjustments to apply a discount due to the illiquidity of an investment


(e)	Represents basis point adjustments for credit-specific factors


(f)	Represents a decision to price based on par value, cost, or owner's equity when limited data is available


(g)	Represents various actuarial assumptions required to derive the liability cash flows including incidence, termination, and lapse rates

- 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+ Details

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15

-Subparagraph b-d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph c(2), d, e, f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-Subparagraph a, c(1), c(2), c(3), d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a)

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

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Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

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-Subparagraph a

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Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 19

-Subparagraph a, b, c(1), d(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 33

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Number 107

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-Publisher FASB

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-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details