Document and Entity Information	3 Months Ended
Document and Entity Information	Dec. 31, 2013	Feb. 04, 2014
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1
Trading Symbol	HRG
Entity Registrant Name	HARBINGER GROUP INC.
Entity Central Index Key	0000109177
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		145,273,065

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Millions, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013
Investments:
Fixed maturities	$ 16,086.6	$ 15,300.0
Equity securities	375.9	352.5
Derivatives	294.5	221.8
Asset-based loans	794.0	560.4
Other invested assets	117.3	31.2
Total investments	17,668.3	16,465.9
Cash and cash equivalents	1,293.8	1,899.7
Receivables, net	645.5	611.3
Inventories, net	683.3	632.9
Accrued investment income	160.5	161.2
Reinsurance recoverable	2,389.0	2,363.7
Deferred tax assets	290.1	293.4
Properties, including oil and natural gas properties, net	1,009.7	993.3
Goodwill	1,476.2	1,476.7
Intangibles, including DAC and VOBA, net	2,749.7	2,729.1
Other assets	397.9	281.6
Total assets	28,764.0	27,908.8
Insurance reserves:
Contractholder funds	15,519.7	15,248.2
Future policy benefits	3,695.8	3,556.8
Liability for policy and contract claims	60.3	51.5
Funds withheld from reinsurers	39.7	39.4
Total insurance reserves	19,315.5	18,895.9
Debt	5,165.9	4,896.1
Accounts payable and other current liabilities	891.8	1,012.7
Equity conversion feature of preferred stock	378.0	330.8
Employee benefit obligations	94.9	99.6
Deferred tax liabilities	491.9	492.8
Other liabilities	810.9	718.0
Total liabilities	27,148.9	26,445.9
Commitments and contingencies
Temporary equity:
Redeemable preferred stock	333.4	329.4
Harbinger Group Inc. stockholders' equity:
Common stock	1.5	1.4
Additional paid-in capital	770.4	828.0
Accumulated deficit	(231.6)	(192.4)
Accumulated other comprehensive income	61.7	87.7
Total Harbinger Group Inc. stockholders' equity	602.0	724.7
Noncontrolling interest	679.7	408.8
Total permanent equity	1,281.7	1,133.5
Total liabilities and equity	$ 28,764.0	$ 27,908.8

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Document Period End Date	Dec. 31, 2013
Revenues:
Oil and natural gas	$ 35,500,000
Insurance premiums	13,900,000	13,800,000
Net investment income	201,200,000	178,000,000
Net investment gains	141,900,000	146,500,000
Insurance and investment product fees and other	16,900,000	13,700,000
Total revenues	1,510,000,000	1,222,300,000
Operating costs and expenses:
Consumer products cost of goods sold	719,400,000	582,100,000
Oil and natural gas direct operating costs	16,100,000
Benefits and other changes in policy reserves	234,700,000	83,600,000
Selling, acquisition, operating and general expenses	317,100,000	254,600,000
Amortization of intangibles	43,400,000	86,600,000
Total operating costs and expenses	1,330,700,000	1,006,900,000
Operating income	179,300,000	215,400,000
Interest expense	(84,000,000)	(143,100,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	(47,200,000)	68,900,000
Gain on contingent purchase price reduction	500,000	0
Other expense, net	(11,900,000)	(8,700,000)
Income from continuing operations before income taxes	36,700,000	132,500,000
Income tax expense	38,300,000	64,400,000
Net (loss) income	(1,600,000)	68,100,000
Less: Net income (loss) attributable to noncontrolling interest	25,200,000	(6,000,000)
Net (loss) income attributable to controlling interest	(26,800,000)	74,100,000
Less: Preferred stock dividends and accretion	12,200,000	12,100,000
Net (loss) income attributable to common and participating preferred stockholders	(39,000,000)	62,000,000
Net (loss) income per common share attributable to controlling interest:
Basic (in dollars per share)	$ (0.28)	$ 0.31
Diluted (in dollars per share)	$ (0.28)	$ 0.03
Consumer Products Segment [Member]
Revenues:
Net consumer product sales	1,100,600,000	870,300,000
Oil and natural gas
Insurance premiums
Net investment income
Net investment gains
Insurance and investment product fees and other
Total revenues	1,100,600,000	870,300,000
Operating costs and expenses:
Consumer products cost of goods sold	719,400,000	582,100,000
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses	236,000,000	202,900,000
Amortization of intangibles	20,200,000	17,100,000
Total operating costs and expenses	975,600,000	802,100,000
Operating income	125,000,000	68,200,000
Interest expense	(57,000,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net	(900,000)	(1,600,000)
Income from continuing operations before income taxes	67,100,000	(3,300,000)
Income tax expense	12,700,000	10,600,000
Net (loss) income	54,400,000	(13,900,000)
Less: Net income (loss) attributable to noncontrolling interest	22,600,000	(6,200,000)
Net (loss) income attributable to controlling interest	31,800,000	(7,700,000)
Less: Preferred stock dividends and accretion
Net (loss) income attributable to common and participating preferred stockholders	$ 31,800,000	$ (7,700,000)

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Statement of Stockholders' Equity [Abstract]
Net (loss) income	$ (1.6)	$ 68.1
Other comprehensive (loss) income
Foreign currency translation (losses) gains	(0.3)	2.7
Net unrealized gain on derivative instruments
Changes in derivative instruments before reclassification adjustment	0.9
Net reclassification adjustment for losses included in net income	0.9	0.4
Changes in derivative instruments after reclassification adjustment	1.8	0.4
Changes in deferred income tax asset/liability	(0.5)
Deferred tax valuation allowance adjustments	0.1	(0.1)
Net unrealized gain on derivative instruments	1.4	0.3
Actuarial adjustments to pension plans
Changes in actuarial adjustments before reclassification adjustment	(0.4)	(0.7)
Net reclassification adjustment for losses included in cost of goods sold	0.1	0.3
Net reclassification adjustment for losses included in selling and general and administrative expenses	0.3	0.1
Net actuarial adjustments to pension plans		(0.3)
Unrealized investment gains (losses):
Changes in unrealized investment gains before reclassification adjustment	(9.9)	126.3
Net reclassification adjustment for gains included in net income	(8.1)	(172.0)
Changes in unrealized investment gains after reclassification adjustment	(18.0)	(45.7)
Adjustments to intangible assets	7.9	28.0
Changes in deferred income tax asset/liability	3.6	6.2
Net unrealized gain on investments	(6.5)	(11.5)
Non-credit related other-than-temporary impairment:
Net change to derive comprehensive (loss) for the period	(5.4)	(8.8)
Comprehensive (loss) income	(7.0)	59.3
Less: Comprehensive income (loss) attributable to the noncontrolling interest:
Net income (loss)	25.2	(6.0)
Other comprehensive (loss) income	(0.9)	1.3
Total comprehensive income (loss)	24.3	(4.7)
Comprehensive (loss) income attributable to the controlling interest	$ (31.3)	$ 64.0

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net (loss) income	$ (1.6)	$ 68.1
Adjustments to reconcile net (loss) income to operating cash flows:
Depreciation of properties	30.3	11.6
Amortization of intangibles	43.4	86.6
Stock-based compensation	23.4	6.5
Amortization of debt issuance costs	5.0	2.6
Amortization of debt discount	0.6	0.2
Write-off of debt issuance costs on retired debt	6.4	15.5
Write-off of debt discount on retired debt	2.8	3.0
Deferred income taxes	2.5	129.7
Gain on contingent purchase price reduction	(0.5)
Interest credited/index credits to contractholder account balances	194.3	55.9
Increase (Decrease) Cash Collateral from Counterparties	2.7
Amortization of fixed maturity discounts and premiums	(14.8)	13.2
Net recognized gains on investments and derivatives	(88.3)	(207.8)
Charges assessed to contractholders for mortality and administration	(9.8)	(6.8)
Deferred policy acquisition costs	(52.6)	(35.7)
Non-cash increase to cost of goods sold due to the sale of HHI Business acquisition inventory		5.2
Non-cash restructuring and related charges	1.4	4.9
Changes in operating assets and liabilities:	(234.6)	(308.0)
Net change in cash due to operating activities	(89.4)	(155.3)
Cash flows from investing activities:
Proceeds from investments sold, matured or repaid	1,820.3	3,054.7
Cost of investments acquired	(2,728.2)	(3,440.4)
Acquisitions, net of cash acquired		(1,295.9)
Asset-based loans originated, net	(110.4)	(26.2)
Capital expenditures	(21.0)	(10.7)
Other investing activities, net		(100.0)
Net change in cash due to investing activities	(1,039.3)	(1,818.5)
Cash flows from financing activities:
Proceeds from issuance of new debt	537.9	2,585.0
Repayment of debt, including tender and call premiums	(513.8)	(917.1)
Revolving credit facility activity	97.3	32.0
Debt issuance costs	(4.7)	(62.8)
Purchases of subsidiary stock, net	(4.5)	(16.0)
Contractholder account deposits	774.4	491.5
Contractholder account withdrawals	(494.8)	(475.6)
Dividend paid by subsidiary to noncontrolling interest	(5.5)	(1.0)
Dividends paid on preferred stock	(8.2)	(8.3)
Payments Related to Tax Withholding for Share-based Compensation	(31.2)	(20.2)
Proceeds from Issuance Initial Public Offering	175.9
Other financing activities, net	0.5
Net change in cash due to financing activities	523.3	1,607.5
Effect of exchange rate changes on cash and cash equivalents	(0.5)	(0.7)
Net decrease in cash and cash equivalents	(605.9)	(367.0)
Cash and cash equivalents at beginning of period	1,899.7	1,470.7
Cash and cash equivalents at end of period	$ 1,293.8	$ 1,103.7

Description of Business	3 Months Ended
Description of Business	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business Description of the Business Harbinger Group Inc. (“HGI” and, collectively with its respective subsidiaries, the “Company”) is a diversified holding company, the outstanding common stock of which is 55.4% owned, collectively, by Harbinger Capital Partners Master Fund I, Ltd. (the “Master Fund”), Global Opportunities Breakaway Ltd. and Harbinger Capital Partners Special Situations Fund, L.P. (together, the “HCP Stockholders”), not giving effect to the conversion rights of the Company’s Series A Participating Convertible Preferred Stock (the “Series A Preferred Stock”) or the Series A-2 Participating Convertible Preferred Stock (the “Series A-2 Preferred Stock”, together the “Preferred Stock”). Such common stock ownership by the HCP Stockholders represents a voting interest of 41.6% in relation to the existing voting rights of all HGI’s common and preferred stockholders. HGI’s shares of common stock trade on the New York Stock Exchange (“NYSE”) under the symbol “HRG.” HGI is focused on obtaining controlling equity stakes in companies that operate across a diversified set of industries and growing acquired businesses. In addition to acquiring controlling interests, HGI may make investments in debt instruments, acquire minority equity interests in companies and expand its operating businesses. The Company also owns 97.9% of Zap.Com Corporation (“Zap.Com”), a public shell company that may seek assets or businesses to acquire or may sell assets and/or liquidate. In December 2013, Fidelity & Guaranty Life ("FGL"), a then wholly-owned subsidiary of HGI, announced an initial public offering of 9,750 thousand shares of common stock at a price to the public of $17 per share. The shares began trading on the NYSE on December 13, 2013 under the ticker symbol "FGL". FGL also granted the underwriters an option to purchase an additional 1,463 thousand shares of common stock that was subsequently exercised. HGI was not a selling shareholder in the offering. Subsequent to the offering HGI held 47,000 thousand shares of FGL's outstanding common stock, representing an 80.7% interest. Also, in December 2013, Front Street Re (Cayman) Ltd. ("Front Street Cayman"), a wholly-owned subsidiary of HGI, closed a reinsurance treaty with Bankers Life Insurance Company. Under the terms of the treaty, Bankers Life Insurance Company ceded approximately $153.0 of its annuity business to Front Street Cayman on a funds withheld basis. Lastly, in December, 2013, HGI's subsidiary Spectrum Brands Holdings, Inc., a Delaware corporation (“Spectrum Brands”), amended a senior secured term loan, issuing two tranches maturing September 4, 2019 which provide for borrowings in aggregate principal amounts of $215.0 and €225.0. The proceeds from the amendment were used to refinance a portion of the term loan which was scheduled to mature December 17, 2019 and had an aggregate amount outstanding of $513.3 prior to refinancing. The Company’s reportable business segments are organized in a manner that reflects how HGI’s management views those business activities. Accordingly, the Company currently operates its business in four reporting segments: (i) Consumer Products, (ii) Insurance, (iii) Energy, and (iv) Financial Services. For the results of operations by segment, and other segment data, see Note 16, Segment Data.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

Basis of Presentation, Significant Accounting Polices and Practicies and Recent Accounting Pronouncements

3 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Basis of Presentation, Significant Accounting Polices and Practicies and Recent Accounting Pronouncements

Basis of Presentation, Significant Accounting Policies and Practices and Recent Accounting Pronouncements

Basis of Presentation

The accompanying unaudited Condensed Consolidated Financial Statements of the Company included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The financial statements reflect all adjustments that are, in the opinion of management, necessary for a fair statement of such information. All such adjustments are of a normal recurring nature. Although the Company believes that the disclosures are adequate to make the information presented not misleading, certain information and footnote disclosures, including a description of significant accounting policies normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP"), have been condensed or omitted pursuant to such rules and regulations, except for such significant accounting policies that relate to the ceiling test on certain oil and natural gas properties, which are detailed below. Certain prior year amounts have been reclassified or combined to conform to the current year presentation. These reclassifications and combinations had no effect on previously reported results of operations or accumulated deficit. These interim financial statements should be read in conjunction with the Company’s annual consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K filed with the SEC on November 27, 2013 (the "Form 10-K"). The results of operations for the three months ended December 31, 2013 are not necessarily indicative of the results for any subsequent periods or the entire fiscal year ending September 30, 2014.

The Company’s fiscal year ends on September 30 and the quarters end on the last calendar day of the months of December, March and June. The Company's significant subsidiary, Spectrum Brands' fiscal year ends September 30 and its interim fiscal quarters end every thirteenth Sunday, except for its first fiscal quarter which may end on the fourteenth Sunday following September 30. The Company does not adjust for the difference in fiscal periods between Spectrum Brands and itself, as such difference would be less than 93 days, pursuant to Regulation S-X Rule 3A-02.

At December 31, 2013, the non-controlling interest component of total equity represents the 41.4% share of Spectrum Brands, the 19.3% of FGL, the 14.3% of Salus, and the 2.1% share of Zap.Com not owned by HGI.

Oil and natural gas properties

Ceiling Test Exemption

Pursuant to Rule 4-10(c)(4) of Regulation S-X, our equity investment in an oil and natural gas joint venture (the “EXCO/HGI JV”) was required to compute its ceiling test using the simple average spot price for the trailing twelve month period for oil and natural gas as of December 31, 2013. The computation resulted in the carrying costs of the EXCO/HGI JV's unamortized proved oil and natural gas properties, exceeding the December 31, 2013 ceiling test limitation by approximately $184.8. Given the short passage of time between closing of these acquisitions and the required ceiling test computation, HGI requested, and received, an exemption from the SEC to exclude the acquisition of these oil and natural gas properties from the ceiling test assessments for a period of twelve months following the corresponding acquisition dates. The exemption will expire on March 31, 2014 and at that time, the EXCO/HGI JV will be required to record any impairment to reflect the ceiling test limitation pursuant to Rule 4-10(c)(4) of Regulation S-X.

The ceiling test requires companies using the full cost accounting method to price period ending proved reserves using the simple average spot price for the trailing twelve month period, which may not be indicative of actual market values. The EXCO/HGI JV's pricing for these acquisitions are based on models which incorporate, among other things, market prices based on NYMEX futures as of the acquisition date. The EXCO/HGI JV believes the NYMEX futures contracts reflects an independent proxy for fair value.

If factors were to arise that would negatively impact the fair value of the acquired properties and were deemed to be other than a temporary trend, the EXCO/HGI JV would assess these acquisitions for impairment during the requested exemption period. Further, if the EXCO/HGI JV cannot demonstrate that fair value exceeds the calculated ceiling test limitation during the requested exemption periods prior to issuance of its financial statements, the EXCO/HGI JV is required to recognize impairment related to these acquisitions.

The ceiling test calculation and impairment evaluation are based upon estimates of proved reserves. There are numerous uncertainties inherent in estimating quantities of proved reserves, in projecting the future rates of production and in the timing of development activities. The accuracy of any reserve estimate is a function of the quality of available data and of engineering and geological interpretation and judgment. Results of drilling, testing and production subsequent to the date of the estimate may justify revision of such estimate. Accordingly, reserve estimates are often different from the quantities of oil, natural gas and natural gas liquids that are ultimately recovered.

Insurance Subsidiary Financial Information

The Company’s insurance subsidiaries file financial statements with state insurance regulatory authorities and the National Association of Insurance Commissioners (“NAIC”) that are prepared in accordance with Statutory Accounting Principles (“SAP”) prescribed or permitted by such authorities, which may vary materially from US GAAP. Prescribed SAP includes the Accounting Practices and Procedures Manual of the NAIC as well as state laws, regulations and administrative rules. Permitted SAP encompasses all accounting practices not so prescribed. The principal differences between statutory financial statements and financial statements prepared in accordance with US GAAP are that statutory financial statements do not reflect deferred acquisition costs (“DAC”) and value of business acquired (“VOBA”), some bond portfolios may be carried at amortized cost, assets and liabilities are presented net of reinsurance, contractholder liabilities are generally valued using more conservative assumptions and certain assets are non-admitted. Accordingly, statutory operating results and statutory capital and surplus may differ substantially from amounts reported in the US GAAP basis financial statements for comparable items

On November 1, 2013, FGL Insurance re-domesticated from Maryland to Iowa. After re-domestication, Fidelity and Guaranty Life Insurance Company's ("FGL Insurance") elected to apply Iowa-prescribed accounting practices that permit Iowa-domiciled insurers to report equity call options used to economically hedge FIA index credits at amortized cost for statutory accounting purposes and to calculate FIA statutory reserves such that index credit returns will be included in the reserve only after crediting to the annuity contract. This resulted in a $11.5 decrease to statutory capital and surplus. Also, the Iowa Insurance Division granted FGL Insurance a permitted statutory accounting practice to reclassify its negative unassigned surplus balance of $805.8 (unaudited) to additional paid in capital as of April 6, 2011, the date the Company acquired FGL Insurance, which will have the effect of setting FGL Insurance’s statutory unassigned surplus to zero as of this date. The prescribed and permitted statutory accounting practice will have no impact on the Company’s consolidated financial statements which are prepared in accordance with U. S. GAAP.

As of December 31, 2013 Fidelity and Guaranty Life Insurance Company of New York ("FGL NY Insurance") did not follow any prescribed or permitted statutory accounting practices that differ from the NAIC’s statutory accounting practices. However, FGL Insurance’s statutory carrying value of Raven Re reflects the effect of permitted practices Raven Re received. Raven Re is also permitted to follow Iowa prescribed practice statutory accounting for its reserves on reinsurance assumed from FGL Insurance. Without such permitted statutory accounting Raven Re’s statutory capital and surplus would be negative and its risk-based capital would fall below the minimum regulatory requirements.

Change in Accounting Method

During the quarter ended June 30, 2013, the Company changed its method of presenting tax withholdings for share-based payment awards paid to a taxing authority on behalf of an employee from an operating activity to a financing activity within its statements of cash flows. The Company believes that the newly adopted accounting principle is preferable in the circumstances because the predominant characteristic of such transaction is a financing activity.

As a result of the change in accounting method, the Company had the following reclassifications for the three months ended December 30, 2012:



	Three months ended
		December 30, 2012

Net change in cash due to operating activities		$	20.2

Net change in cash due to financing activities		$	(20.2	)

Recent Accounting Pronouncements

Offsetting Assets and Liabilities

In December 2011, the Financial Accounting Standards Board ("FASB") issued amended disclosure requirements for offsetting financial assets and financial liabilities to allow investors to better compare financial statements prepared under US GAAP with financial statements prepared under International Financial Reporting Standards. The new standards are effective for the Company beginning in the first quarter of its fiscal year ending September 30, 2014. ASU 2011-11 was adopted by the Company effective October 1, 2013. The Company does not offset any of its derivative transactions, including bifurcated embedded derivatives, in its statement of financial position. Through FGL, the Company only enters into purchased equity options and long futures contracts. The Company has not entered into any repurchase and reverse repurchase agreements or securities borrowing and lending transactions. Accordingly, no additional disclosures are required.

Investments in Qualified Affordable Housing Projects

In January 2014, the FASB issued amended guidance which allows investors in Low Income Housing Tax Credit (“LIHTC”) programs that meet specified conditions to present the net tax benefits (net of the amortization of the cost of the investment) within income tax expense. The cost of the investments that meet the specified conditions will be amortized in proportion to (and over the same period as) the total expected tax benefits, including the tax credits and other tax benefits, as they are realized on the tax return. The guidance is required to be applied retrospectively, if investors elect the proportional amortization method. However, if investors have existing LIHTC investments accounted for under the effective-yield method at adoption, they may continue to apply that method for those existing investments. The new standards will become effective for the Company beginning in the first quarter of its fiscal year ending September 30, 2016. The Company is currently evaluating the impact of this new accounting guidance on its consolidated financial position and results of operations.

Joint and Several Liability Arrangements

In February 2013, the FASB issued ASU 2013-04, “Liabilities (Topic 405):Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date” (“ASU 2013-04”). ASU 2013-04 provides guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date, except for obligations addressed within existing guidance in GAAP. The update is effective for fiscal years ending after December 15, 2014 and is required to be applied retrospectively to all prior periods presented for those obligations that existed upon adoption of ASU 2013-04. The Company is currently assessing the potential impact of ASU 2013-04.

Presentation of Unrecognized Tax Benefit

In July 2013, the FASB issued new accounting guidance which requires entities to present unrecognized tax benefits as a reduction of a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward, except to the extent the net operating loss carryforwards or tax credit carryforwards are not available to be used at the reporting date to settle additional income taxes, and the entity does not intend to use them for this purpose. The new accounting guidance is consistent with how the Company has historically accounted for unrecognized tax benefits in its Consolidated Statements of Financial Position; therefore, the Company does not expect the adoption of this guidance to have a significant impact on its consolidated financial statements.

Acquisitions

3 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Acquisitions

Spectrum Brands’ Acquisition of Stanley Black & Decker’s Hardware and Home Improvement Business

On December 17, 2012, Spectrum Brands completed the cash acquisition of the residential hardware and home improvement business (the “HHI Business”) from Stanley Black & Decker, Inc. (“Stanley Black & Decker”), (the “Hardware Acquisition”). A portion of the HHI Business, consisting of the purchase of certain assets of Tong Lung Metal Industry Co. Ltd., a Taiwan Corporation (“TLM Taiwan”), closed on April 8, 2013.

EXCO/HGI JV

On February 14, 2013, EXCO Resources, Inc. (“EXCO”) and HGI formed the EXCO/HGI JV to own and operate conventional oil and natural gas properties. EXCO contributed to the EXCO/HGI JV its conventional assets in and above the Canyon Sand formation in the Permian Basin in West Texas as well as in the Holly, Waskom, Danville and Vernon fields in East Texas and North Louisiana. EXCO and HGI own an economic interest in the Partnership of 25.5% and 74.5% respectively.

Supplemental Pro Forma Information

The following table reflects the Company’s pro forma results as if the Hardware Acquisition and the acquisition of the Company's interest in the EXCO/HGI JV were completed on October 1, 2012 and the results of the HHI Business and the EXCO/HGI JV had been included in the full three three months ended December 30, 2012.



	Three months ended
	December 30, 2012
Revenues:
Reported revenues	$	1,222.3
HHI adjustment	191.8
EXCO/HGI JV adjustment	36.5
Pro forma revenues	$	1,450.6

Net income:
Reported net income	$	68.1
HHI adjustment	4.9
EXCO/HGI JV adjustment	0.6
Pro forma net income	$	73.6

Basic net income per common share attributable to controlling interest:
Reported net income per common share	$	0.31
HHI adjustment	0.04
EXCO/HGI JV adjustment	—
Pro forma net income per common share	$	0.35

Diluted net income per common share attributable to controlling interest:
Reported diluted net income per common share	$	0.03
HHI adjustment	0.02
EXCO/HGI JV adjustment	—
Pro forma diluted net income per common share	$	0.05

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

Investments

3 Months Ended

Dec. 31, 2013

Investments, Debt and Equity Securities [Abstract]

Investments

The Company’s consolidated investments are summarized as follows:



	December 31, 2013
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Estimated Fair Value		Carrying Value

Fixed-maturity securities, available-for sale
Asset-backed securities	$	1,590.7	$	19.1	$	(8.0	)	$	1,601.8	$	1,601.8
Commercial mortgage-backed securities	422.6		25.2		(3.2		)	444.6		444.6
Corporates	9,963.8		272.1		(189.3		)	10,046.6		10,046.6
Hybrids	400.5		20.8		(3.2		)	418.1		418.1
Municipals	1,121.2		45.2		(45.0		)	1,121.4		1,121.4
Agency residential mortgage-backed securities	88.9		2.2		(0.1		)	91.0		91.0
Non-agency residential mortgage-backed securities	1,564.1		99.2		(11.3		)	1,652.0		1,652.0
U.S. Government	711.5		5.8		(6.2		)	711.1		711.1
Total fixed maturities	15,863.3		489.6		(266.3		)	16,086.6		16,086.6
Equity securities
Available-for-sale	293.9		6.8		(13.8		)	286.9		286.9
Held for trading	124.4		6.0		(41.4		)	89.0		89.0
Total equity securities	418.3		12.8		(55.2		)	375.9		375.9
Derivatives	148.3		147.0		(0.8		)	294.5		294.5
Asset-based loans	794.0		—		—			794.0		794.0
Other invested assets
Policy loans and other invested assets	117.3		—		—			117.3		117.3
Total investments	$	17,341.2	$	649.4	$	(322.3	)	$	17,668.3	$	17,668.3



	September 30, 2013
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Estimated Fair Value		Carrying Value

Fixed-maturity securities, available-for-sale
Asset-backed securities	$	1,505.7	$	22.6	$	(5.2	)	$	1,523.1	$	1,523.1
Commercial mortgage-backed securities	431.3		24.7		(1.6		)	454.4		454.4
Corporates	9,314.7		288.7		(185.1		)	9,418.3		9,418.3
Hybrids	412.6		19.5		(3.3		)	428.8		428.8
Municipals	998.8		49.0		(40.8		)	1,007.0		1,007.0
Agency residential mortgage-backed securities	96.5		2.4		(0.3		)	98.6		98.6
Non-agency residential mortgage-backed securities	1,304.0		77.4		(13.4		)	1,368.0		1,368.0
U.S. Government	998.5		7.2		(3.9		)	1,001.8		1,001.8
Total fixed-maturity securities	15,062.1		491.5		(253.6		)	15,300.0		15,300.0
Equity securities
Available-for-sale	274.6		6.7		(10.3		)	271.0		271.0
Held for trading	120.1		0.6		(39.2		)	81.5		81.5
Total equity securities	394.7		7.3		(49.5		)	352.5		352.5
Derivatives	141.7		88.5		(8.4		)	221.8		221.8
Asset-based loans	560.4		—		—			560.4		560.4
Policy loans and other invested assets	31.2		—		—			31.2		31.2
Total investments	$	16,190.1	$	587.3	$	(311.5	)	$	16,465.9	$	16,465.9

Included in AOCI were cumulative unrealized gains of $0.9 and unrealized losses of $1.9 related to the non-credit portion of other-than-temporary impairments on non-agency residential mortgage-backed securities at December 31, 2013 and September 30, 2013, respectively. The non-agency residential mortgage-backed securities unrealized gains and losses represent the difference between book value and fair value on securities that were previously impaired. There have been no impairments or write downs on any of the 2013 purchased non-agency residential mortgage-backed securities.

Securities held on deposit with various state regulatory authorities had a fair value of $13,727.8 and $19.4 at December 31, 2013 and September 30, 2013, respectively. The increase in securities held on deposits is due to the FGL Insurance re-domestication from Maryland to Iowa. Under Iowa regulations, insurance companies are required to hold securities on deposit in an amount no less than the company's legal reserve as prescribed by Iowa regulations.

In accordance with FGL Insurance's Federal Home Loan Bank of Atlanta (“FHLB”) agreements, the investments supporting the funding agreement liabilities are pledged as collateral to secure the FHLB funding agreement liabilities. The collateral investments had a fair value of $591.8 and $604.9 at December 31, 2013 and September 30, 2013, respectively.

Maturities of Fixed-maturity Securities

The amortized cost and fair value of fixed maturity available-for-sale securities by contractual maturities, as applicable, are shown below. Actual maturities may differ from contractual maturities because issuers may have the right to call or pre-pay obligations.



	December 31, 2013
	Amortized Cost		Fair Value
Corporates, Non-structured Hybrids, Municipal and U.S. Government securities:
Due in one year or less	$	345.5	$	348.1
Due after one year through five years	3,059.2		3,133.2
Due after five years through ten years	3,315.1		3,332.1
Due after ten years	5,444.4		5,448.3
Subtotal	12,164.2		12,261.7
Other securities which provide for periodic payments:
Asset-backed securities	1,590.7		1,601.8
Commercial-mortgage-backed securities	422.6		444.6
Structured hybrids	32.8		35.5
Agency residential mortgage-backed securities	88.9		91.0
Non-agency residential mortgage-backed securities	1,564.1		1,652.0
Total fixed maturity available-for-sale securities	$	15,863.3	$	16,086.6

Securities in an Unrealized Loss Position

FGL’s available-for-sale securities with unrealized losses are reviewed for potential other-than-temporary impairments. In evaluating whether a decline in value is other-than-temporary, FGL considers several factors including, but not limited to the following: (1) the extent and the duration of the decline; (2) the reasons for the decline in value (credit event, currency or interest-rate related, including general credit spread widening); and (3) the financial condition of and near-term prospects of the issuer. FGL also considers the ability and intent to hold the investment for a period of time to allow for a recovery of value.

FGL analyzes its ability to recover the amortized cost by comparing the net present value of cash flows expected to be collected with the amortized cost of the security. For mortgage-backed and asset-backed securities, cash flow estimates consider the payment terms of the underlying assets backing a particular security, including interest rate and prepayment assumptions, based on data from widely accepted third-party data sources or internal estimates. In addition to interest rate and prepayment assumptions, cash flow estimates also include other assumptions regarding the underlying collateral including default rates and recoveries, which vary based on the asset type and geographic location, as well as the vintage year of the security. For structured securities, the payment priority within the tranche structure is also considered. For all other debt securities, cash flow estimates are driven by assumptions regarding probability of default and estimates regarding timing and amount of recoveries associated with a default. If the net present value is less than the amortized cost of the investment, an other-than-temporary impairment is recognized. FGL has concluded that the fair values of the securities presented in the table below were not other-than-temporarily impaired as of December 31, 2013.

The fair value and gross unrealized losses of available-for-sale securities, aggregated by investment category, were as follows:



	December 31, 2013
	Less than 12 months					12 months or longer					Total
	Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses
Available-for-sale securities
Asset-backed securities	$	488.5	$	(6.8	)	$	127.5	$	(1.2	)	$	616.0	$	(8.0	)
Commercial-mortgage-backed securities	29.4		(0.5		)	5.9		(2.7		)	35.3		(3.2		)
Corporates	3,355.4		(163.0		)	477.9		(26.3		)	3,833.3		(189.3		)
Equities	131.7		(13.8		)	6.9		—			138.6		(13.8		)
Hybrids	106.3		(3.1		)	8.3		(0.1		)	114.6		(3.2		)
Municipals	478.2		(28.4		)	168.1		(16.6		)	646.3		(45.0		)
Agency residential mortgage-backed securities	11.9		(0.1		)	0.5		—			12.4		(0.1		)
Non-agency residential mortgage-backed securities	354.5		(10.6		)	55.2		(0.7		)	409.7		(11.3		)
U.S. Government	338.0		(6.2		)	—		—			338.0		(6.2		)
Total available-for-sale securities	$	5,293.9	$	(232.5	)	$	850.3	$	(47.6	)	$	6,144.2	$	(280.1	)
Total number of available-for-sale securities in an unrealized loss position			634					109					743



	September 30, 2013
	Less than 12 months					12 months or longer					Total
	Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses
Available-for-sale securities
Asset-backed securities	$	329.3	$	(4.5	)	$	81.5	$	(0.7	)	$	410.8	$	(5.2	)
Commercial mortgage-backed securities	26.6		(0.5		)	4.9		(1.1		)	31.5		(1.6		)
Corporates	3,457.2		(175.0		)	186.0		(10.1		)	3,643.2		(185.1		)
Equities	118.6		(9.1		)	32.2		(1.2		)	150.8		(10.3		)
Hybrids	52.0		(3.3		)	—		—			52.0		(3.3		)
Municipals	333.3		(27.3		)	144.4		(13.5		)	477.7		(40.8		)
Agency residential mortgage-backed securities	9.8		(0.1		)	1.1		(0.2		)	10.9		(0.3		)
Non-agency residential mortgage-backed securities	325.2		(12.2		)	69.9		(1.2		)	395.1		(13.4		)
U.S. Government	753.9		(3.9		)	—		—			753.9		(3.9		)
Total available-for-sale securities	$	5,405.9	$	(235.9	)	$	520.0	$	(28.0	)	$	5,925.9	$	(263.9	)
Total number of available-for-sale securities in an unrealized loss position			588					78					666

At December 31, 2013 and September 30, 2013, securities in an unrealized loss position were primarily concentrated in investment grade corporate debt instruments and municipals. Total unrealized losses were $280.1 and $263.9 at December 31, 2013 and September 30, 2013, respectively.

At December 31, 2013 and September 30, 2013, securities with a fair value of $77.1 and $60.9, respectively, were depressed greater than 20% of amortized cost (excluding U.S. Government and U.S. Government sponsored agency securities), which represented less than 1% of the carrying values of all investments.

Credit Loss Portion of Other-than-temporary Impairments

The following table provides a reconciliation of the beginning and ending balances of the credit loss portion of other-than-temporary impairments on fixed maturity securities held by FGL for the three months ended December 31, 2013, and December 30, 2012, for which a portion of the other-than-temporary impairment was recognized in AOCI:



	Three months ended
	December 31, 2013		December 30, 2012
Beginning balance	$	2.7	$	2.7
Increases attributable to credit losses on securities:
Other-than-temporary impairment was previously recognized	—		—
Other-than-temporary impairment was not previously recognized	—		—
Ending balance	$	2.7	$	2.7

For the three months ended December 31, 2013, FGL recognized insignificant impairment losses in operations and had an amortized cost of $0.2 million and a fair value of $0.2 million at the time of impairment. For the three months ended December 30, 2012, FGL recognized an impairment loss in operations totaling $0.5, including credit impairments of $0.2, and change-of-intent impairments of $0.3 and had an amortized cost of $1.6 and a fair value of $1.1 at December 30, 2012.

Asset-based Loans

Salus’ portfolio of asset-based loans receivable, included in “Asset-based loans” in the Condensed Consolidated Balance Sheets as of December 31, 2013 and September 30, 2013, consisted of the following:



	December 31, 2013		September 30, 2013
Asset-based loans, by major industry:
Apparel	$	235.7	$	252.9
Jewelry	117.1		125.8
Sporting Goods	16.3		25.1
Manufacturing	55.8		34.3
Transportation	42.5		85.7
Electronics	250.0		—
Other	83.6		41.8
Total asset-based loans	801.0		565.6
Less: Allowance for credit losses	7.0		5.2
Total asset-based loans, net	$	794.0	$	560.4

Salus establishes its allowance for credit losses through a provision for credit losses based on its evaluation of the credit quality of its loan portfolio. The following table presents the activity in its allowance for credit losses for the three months ended December 31, 2013 and December 30, 2012:



	Three months ended
	December 31, 2013		December 30, 2012
Allowance for credit losses:
Balance at beginning of period	$	5.2	$	1.4
Provision for credit losses	1.8		1.2
Balance at end of period	$	7.0	$	2.6

Credit Quality Indicators

Salus monitors credit quality as indicated by various factors and utilizes such information in its evaluation of the adequacy of the allowance for credit losses. As of December 31, 2013 and September 30, 2013, Salus had no outstanding loans that either were non-performing, in a non-accrual status, or had been subject to a troubled-debt restructuring. As of December 31, 2013 and September 30, 2013, there were no outstanding loans that had been individually considered impaired, as all loans were in current payment status.



	Internal Risk Rating
	Pass		Special Mention		Substandard		Doubtful		Total
December 31, 2013	$	204.7	$	338.8	$	257.5	$	—	$	801.0
September 30, 2013	$	306.9	$	36.7	$	222.0	$	—	$	565.6

Net Investment Income

The major sources of “Net investment income” on the accompanying Condensed Consolidated Statements of Operations were as follows:



	Three months ended
	December 31, 2013			December 30, 2012
Fixed maturity available-for-sale securities	$	191.8		$	167.6
Equity available-for-sale securities	4.5			4.7
Policy loans	0.2			0.3
Invested cash and short-term investments	0.1			0.8
Other investments	8.2			8.7
Gross investment income	204.8			182.1
External investment expense	(3.6		)	(4.1		)
Net investment income	$	201.2		$	178.0

Net investment gains

“Net investment gains” reported on the accompanying Condensed Consolidated Statements of Operations were as follows:



	Three months ended
	December 31, 2013			December 30, 2012
Net realized gains before other-than-temporary impairments	$	9.8		$	172.5
Gross other-than-temporary impairments	—			(0.5		)
Net realized gains on fixed maturity available-for-sale securities	9.8			172.0
Realized gains on equity securities	5.4			—
Net realized gains on securities	15.2			172.0
Realized gains on certain derivative instruments	66.8			15.6
Unrealized gains (losses) on certain derivative instruments	60.6			(41.2		)
Change in fair value of derivatives	127.4			(25.6		)
Realized (losses) gains on other invested assets	(0.7		)	0.1
Net investment gains	$	141.9		$	146.5

For the three months ended December 31, 2013, principal repayments, calls, tenders, and proceeds from the sale of fixed maturity available-for-sale securities totaled $1,705.9, gross gains on such sales totaled $21.8 and gross losses totaled $12.0, respectively. The proceeds from the sale of fixed maturity available-for sale securities exclude maturities and repayments for the three months ended December 31, 2013.

For the three months ended December 30, 2012, principal repayments, calls, tenders, and proceeds from the sale of fixed maturity available-for-sale securities totaled $2,415.1, gross gains on such sales totaled $178.0 and gross losses totaled $0.5, respectively. The proceeds from the sale of fixed maturity available-for sale securities exclude maturities and repayments for the three months ended December 30, 2012.

Cash flows from consolidated investing activities by security classification were as follows:



	Three months ended
	December 31, 2013			December 30, 2012
Proceeds from investments sold, matured or repaid:
Available-for-sale	$	1,705.9		$	2,913.4
Trading (acquired for holding)	—			91.0
Derivatives and other	114.4			50.3
	$	1,820.3		$	3,054.7
Cost of investments acquired:
Available-for-sale	$	(2,598.5	)	$	(3,395.1	)
Trading (acquired for holding)	(4.4		)	—
Derivatives and other	(125.3		)	(45.3		)
	$	(2,728.2	)	$	(3,440.4	)

Concentrations of Financial Instruments

As of December 31, 2013 and September 30, 2013, the Company’s most significant investment in one industry, excluding U.S. Government securities, was FGL’s investment securities in the banking industry with a fair value of $1,974.0, or 11.5% and $1,892.1, or 11.7%, of the invested assets portfolio, respectively. FGL’s holdings in this industry includes investments in 82 different issuers with the top ten investments accounting for 37.8% of the total holdings in this industry. As of December 31, 2013 and September 30, 2013, the Company had investments in 34 and 19 issuers that exceeded 10% of the Company's stockholders’ equity with a fair value of $2,925.5 and $1,983.7, or 16.9% and 12.0% of the invested assets portfolio, respectively. Additionally, FGL’s largest concentration in any single issuer as of December 31, 2013 and September 30, 2013, had a fair value of $140.5 and $150.7, or 1.0% of FGL's invested assets portfolio, respectively.

Derivative Financial Instruments

3 Months Ended

Dec. 31, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

The fair value of outstanding derivative contracts recorded in the accompanying Condensed Consolidated Balance Sheets were as follows:



Asset Derivatives	Classification	December 31, 2013		September 30, 2013
Derivatives designated as hedging instruments:
Commodity swap and option agreements	Receivables, net	$	1.3	$	0.4
Commodity swap and option agreements	Other assets	0.3		—
Foreign exchange forward agreements	Receivables, net	3.0		1.7
Total asset derivatives designated as hedging instruments		4.6		2.1
Derivatives not designated as hedging instruments:
Commodity contracts	Receivables, net	0.4		3.7
Call options	Derivatives	294.1		221.8
Futures contracts	Derivatives	0.4		—
Foreign exchange contracts	Receivables, net	0.2		0.1
Total asset derivatives		$	299.7	$	227.7



Liability Derivatives	Classification	December 31, 2013		September 30, 2013
Derivatives designated as hedging instruments:
Commodity contracts	Accounts payable and other current liabilities	$	—	$	0.5
Foreign exchange forward agreements	Accounts payable and other current liabilities	5.2		4.6
Foreign exchange contracts	Other liabilities	0.3		0.1
Total liability derivatives designated as hedging instruments		5.5		5.2
Derivatives not designated as hedging instruments:
Commodity contracts	Other liabilities	2.2		1.9
FIA embedded derivative	Contractholder funds	1,644.7		1,544.4
Futures contracts	Other liabilities	—		1.0
Foreign exchange forward contracts	Accounts payable and other current liabilities	3.6		5.3
Equity conversion feature of preferred stock	Equity conversion feature of preferred stock	378.0		330.8
Total liability derivatives		$	2,034.0	$	1,888.6

Changes in AOCI from Derivative Instruments

For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain or loss on the derivative is reported as a component of AOCI and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative, representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness, are recognized in current earnings.

The following table summarizes the pretax impact of derivative instruments designated as cash flow hedges on the accompanying Condensed Consolidated Statements of Operations, and within AOCI, for the three months ended December 31, 2013 and December 30, 2012:



Derivatives in Cash Flow Hedging Relationships	Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)						Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)						Amount of Gain ( Loss) Recognized in Income on Derivatives (Ineffective Portion and Amount Excluded from Effectiveness Testing)				Classification
Three months ended	December 31, 2013			December 30, 2012			December 31, 2013			December 30, 2012			December 31, 2013		December 30, 2012

Commodity contracts	$	1.1		$	(0.2	)	$	(0.3	)	$	(0.1	)	$	0.2	$	—	Consumer products cost of goods sold
Foreign exchange contracts	0.2			0.5			0.1			0.1			—		—		Net consumer products sales
Foreign exchange contracts	(0.4		)	(0.4		)	(0.7		)	(0.5		)	—		—		Consumer products cost of goods sold
Total	$	0.9		$	(0.1	)	$	(0.9	)	$	(0.5	)	$	0.2	$	—

Fair Value Contracts and Other

For derivative instruments that are used to economically hedge the fair value of Spectrum Brands’ third party and intercompany foreign currency payments, commodity purchases and interest rate payments, and the equity conversion feature of the Company’s Preferred Stock, the gain (loss) associated with the derivative contract is recognized in earnings in the period of change. FGL recognizes all derivative instruments as assets or liabilities in the Condensed Consolidated Balance Sheets at fair value, including derivative instruments embedded in Fixed Indexed Annuity ("FIA") contracts, and any changes in the fair value of the derivatives are recognized immediately in the Condensed Consolidated Statements of Operations. During the three months ended December 31, 2013 and December 30, 2012 the Company recognized the following gains (losses) on these derivatives:



Derivatives Not Designated as Hedging Instruments	Gain (Loss) Recognized in Income on Derivatives						Classification
	Three months ended
	December 31, 2013			December 30, 2012
Equity conversion feature of preferred stock	$	(47.2	)	$	68.9		(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Oil and natural gas commodity contracts	(3.4		)	—			Other expense, net
Commodity contracts	(0.1		)	—			Consumer products cost of goods sold
Foreign exchange contracts	0.8			(4.1		)	Other expense, net
Call options	114.3			(20.9		)	Net investment gains
Futures contracts	13.1			(4.7		)	Net investment gains
FIA embedded derivatives	100.3			33.8			Benefits and other changes in policy reserves
Total	$	177.8		$	73.0

Additional Disclosures

Cash Flow Hedges

When appropriate, Spectrum Brands uses interest rate swaps to manage its interest rate risk. The swaps are designated as cash flow hedges with the changes in fair value recorded in AOCI and as a derivative hedge asset or liability, as applicable. The swaps settle periodically in arrears with the related amounts for the current settlement period payable to, or receivable from, the counter-parties included in accrued liabilities or receivables, respectively, and recognized in earnings as an adjustment to interest expense from the underlying debt to which the swap is designated. At December 31, 2013 and September 30, 2013, Spectrum Brands did not have any interest rate swaps outstanding.

Spectrum Brands periodically enters into forward foreign exchange contracts to hedge the risk from forecasted foreign currency denominated third party and intercompany sales or payments. These obligations generally require Spectrum Brands to exchange foreign currencies for U.S. Dollars, Euros, Pounds Sterling, Australian Dollars, Brazilian Reals, Mexican Pesos, Canadian Dollars or Japanese Yen. These foreign exchange contracts are cash flow hedges of fluctuating foreign exchange related to sales of product or raw material purchases. Until the sale or purchase is recognized, the fair value of the related hedge is recorded in AOCI and as a derivative hedge asset or liability, as applicable. At the time the sale or purchase is recognized, the fair value of the related hedge is reclassified as an adjustment to "Net consumer product sales" or purchase price variance in "Consumer products cost of goods sold." At December 31, 2013, Spectrum Brands had a series of foreign exchange derivative contracts outstanding through September 2015 with a contract value of $237.6. The derivative net loss on these contracts recorded in AOCI at December 31, 2013 was $1.2, net of tax benefit of $0.5 and noncontrolling interest of $0.8. At December 31, 2013, the portion of derivative net loss estimated to be reclassified from AOCI into earnings over the next twelve months is $1.0, net of tax and noncontrolling interest.

Spectrum Brands is exposed to risk from fluctuating prices for raw materials, specifically zinc and brass used in its manufacturing processes. Spectrum Brands hedges a portion of the risk associated with the purchase of these materials through the use of commodity swaps. The hedge contracts are designated as cash flow hedges with the fair value changes recorded in AOCI and as a hedge asset or liability, as applicable. The unrecognized changes in fair value of the hedge contracts are reclassified from AOCI into earnings when the hedged purchase of raw materials also affects earnings. The swaps effectively fix the floating price on a specified quantity of raw materials through a specified date. At December 31, 2013, Spectrum Brands had a series of zinc swap contracts outstanding through December 2014 for 9 tons with a contract value of $17.3. At December 31, 2013, Spectrum Brands had a series of brass swap contracts outstanding through September 2014 for one ton with a contract value of $6.1. The derivative net gain on these contracts recorded in AOCI at December 31, 2013 was $0.7, net of tax expense of $0.1 and noncontrolling interest of $0.5. At December 31, 2013, the portion of derivative net gain estimated to be reclassified from AOCI into earnings over the next twelve months is $0.6, net of tax and noncontrolling interest.

Fair Value Contracts

Spectrum Brands

Spectrum Brands periodically enters into forward and swap foreign exchange contracts to economically hedge the risk from third party and intercompany payments resulting from existing obligations. These obligations generally require Spectrum Brands to exchange foreign currencies for U.S. Dollars, Canadian Dollars, Euros or Australian Dollars. These foreign exchange contracts are fair value hedges of a related liability or asset recorded in the accompanying Condensed Consolidated Balance Sheets. The gain or loss on the derivative hedge contracts is recorded in earnings as an offset to the change in value of the related liability or asset at each period end. At December 31, 2013 and September 30, 2013, Spectrum Brands had $106.7 and $108.5, respectively, of notional value for such foreign exchange derivative contracts outstanding.

Spectrum Brands periodically enters into commodity swap contracts to economically hedge the risk from fluctuating prices for raw materials, specifically the pass-through of market prices for silver used in manufacturing purchased watch batteries. Spectrum Brands hedges a portion of the risk associated with these materials through the use of commodity swaps. The swap contracts are designated as economic hedges with the unrealized gain or loss recorded in earnings and as an asset or liability at each period end. The unrealized changes in fair value of the hedge contracts are adjusted through earnings when the realized gains or losses affect earnings upon settlement of the hedges. The swaps effectively fix the floating price on a specified quantity of silver through a specified date. At December 31, 2013, Spectrum Brands had a series of such swap contracts outstanding through May 2014 for 30 troy ounces with a contract value of $0.6. At September 30, 2013, Spectrum Brands had a series of such swap contracts outstanding through April 2014 for 45 troy ounces with a contract value of $1.0.

Oil and natural gas commodity contracts

The EXCO/HGI JV’s primary objective in entering into derivative financial instruments is to manage its exposure to commodity price fluctuations, protect its returns on investments and achieve a more predictable cash flow in connection with its operations. These transactions limit exposure to declines in commodity prices, but also limit the benefits the EXCO/HGI JV would realize if commodity prices increase. When prices for oil and natural gas are volatile, a significant portion of the effect of the EXCO/HGI JV’s derivative financial instrument management activities consists of non-cash income or expense due to changes in the fair value of its derivative financial instrument contracts. Cash losses or gains only arise from payments made or received on monthly settlements of contracts or if the EXCO/HGI JV terminates a contract prior to its expiration. The EXCO/HGI JV does not designate its derivative financial instruments as hedging instruments for financial accounting purposes and, as a result, the EXCO/HGI JV recognizes the change in the respective instruments’ fair value in earnings.

Settlements in the normal course of maturities of derivative financial instrument contracts result in cash receipts from, or cash disbursements to, the EXCO/HGI JV's derivative contract counterparties. Changes in the fair value of the EXCO/HGI JV's derivative financial instrument contracts, which includes both cash settlements and non-cash changes in fair value, are included in income with a corresponding increase or decrease in the Condensed Consolidated Balance Sheets fair value amounts.

The EXCO/HGI JV's natural gas and oil commodity contract derivative instruments are comprised of swap contracts. Swap contracts allow the EXCO/HGI JV to receive a fixed price and pay a floating market price to the counterparty for the hedged commodity.

The following table presents EXCO/HGI JV's proportionate share of the volumes and fair value of the oil and natural gas derivative financial instruments as of December 31, 2013 (presented on a calendar-year basis) :



(in millions, except volumes and prices)	Volume Mmmbtus/Mbbls	Weighted average strike price per Mmbtu/Bbl		December 31, 2013
Natural gas:
Swaps:
2014	16,316.0	$	4.15	$	(0.7	)
Total natural gas	16,316.0			$	(0.7	)
Oil:
Swaps:
2014	272.0	$	91.87	$	(1.0	)
Total oil	272.0			$	(1.0	)
Total oil and natural gas derivatives				$	(1.7	)

At September 30, 2013, the EXCO/HGI JV had outstanding derivative contracts to mitigate price volatility covering 16,018 Billion British Thermal Units ("Mmmbtus") of natural gas and 375 Thousand Barrels ("Mbbls") of oil. At December 31, 2013, the average forward NYMEX oil prices per Bbl for the calendar year 2014 was $96.14, and the average forward NYMEX natural gas prices per Mmbtu for the calendar year 2014 was $4.17.

The EXCO/HGI JV's derivative financial instruments covered approximately 83.6% of production volumes for the three months ended December 31, 2013.

Credit Risk

Spectrum Brands is exposed to the risk of default by the counterparties with which Spectrum Brands transacts and generally does not require collateral or other security to support financial instruments subject to credit risk. Spectrum Brands monitors counterparty credit risk on an individual basis by periodically assessing each such counterparty’s credit rating exposure. The maximum loss due to credit risk equals the fair value of the gross asset derivatives that are concentrated with certain domestic and foreign financial institution counterparties. Spectrum Brands considers these exposures when measuring its credit reserve on its derivative assets, which was insignificant at December 31, 2013 and September 30, 2013.

Spectrum Brands’ standard contracts do not contain credit risk related contingent features whereby Spectrum Brands would be required to post additional cash collateral as a result of a credit event. However, Spectrum Brands is typically required to post collateral in the normal course of business to offset its liability positions. At both December 31, 2013 and September 30, 2013, Spectrum Brands had posted cash collateral of $0.5 related to such liability positions. In addition, at December 31, 2013 and September 30, 2013, Spectrum Brands had no posted standby letters of credit related to such liability positions. The cash collateral is included in "Receivables, net" within the accompanying Condensed Consolidated Balance Sheets.

The EXCO/HGI JV places derivative financial instruments with the financial institutions that are lenders under the EXCO/HGI JV Credit Agreement that it believes have high quality credit ratings. To mitigate risk of loss due to default, the EXCO/HGI JV has entered into master netting agreements with its counterparties on its derivative financial instruments that allow it to offset its asset position with its liability position in the event of a default by the counterparty.

FGL is exposed to credit loss in the event of nonperformance by its counterparties on the call options and reflects assumptions regarding this nonperformance risk in the fair value of the call options. The nonperformance risk is the net counterparty exposure based on the fair value of the open contracts less collateral held. FGL maintains a policy of requiring all derivative contracts to be governed by an International Swaps and Derivatives Association ("ISDA") Master Agreement.

Information regarding FGL’s exposure to credit loss on the call options it holds is presented in the following table:



		December 31, 2013								September 30, 2013
Counterparty	Credit Rating (Moody's/S&P)	Notional Amount		Fair Value		Collateral		Net Credit Risk		Notional Amount		Fair Value		Collateral		Net Credit Risk
Merrill Lynch	NA/A	$	2,157.9	$	99.6	$	45.1	$	54.5	$	2,037.8	$	70.7	$	—	$	70.7
Deutsche Bank	A2/A	1,706.8		70.4		—		70.4		1,620.4		51.7		23.0		28.7
Morgan Stanley	A3/A	2,379.0		103.1		74.7		28.4		2,264.1		75.7		49.0		26.7
Royal Bank of Scotland	A3/A	245.3		16.9		—		16.9		364.3		20.3		—		20.3
Barclay's Bank	A2/A	117.8		4.1		—		4.1		120.8		3.4		—		3.4
		$	6,606.8	$	294.1	$	119.8	$	174.3	$	6,407.4	$	221.8	$	72.0	$	149.8

Collateral Agreements

FGL is required to maintain minimum ratings as a matter of routine practice under its ISDA agreements. Under some ISDA agreements, FGL has agreed to maintain certain financial strength ratings. A downgrade below these levels provides the counterparty under the agreement the right to terminate the open derivative contracts between the parties, at which time any amounts payable by FGL or the counterparty would be dependent on the market value of the underlying derivative contracts. FGL’s current rating allows multiple counterparties the right to terminate ISDA agreements. No ISDA agreements have been terminated, although the counterparties have reserved the right to terminate the ISDA agreements at any time. In certain transactions, FGL and the counterparty have entered into a collateral support agreement requiring either party to post collateral when the net exposures exceed pre-determined thresholds. These thresholds vary by counterparty and credit rating. As of December 31, 2013 and September 30, 2013 counterparties posted $119.8 and $72.0 of collateral, respectively. Accordingly, the maximum amount of loss due to credit risk that FGL would incur if parties to the call options failed completely to perform according to the terms of the contracts was $174.3 and $149.8 at December 31, 2013 and September 30, 2013, respectively.

FGL held 1,190 and 1,693 futures contracts at December 31, 2013 and September 30, 2013, respectively. The fair value of the futures contracts represents the cumulative unsettled variation margin (open trade equity, net of cash settlements). FGL provides cash collateral to the counterparties for the initial and variation margin on the futures contracts which is included in "Cash and cash equivalents" in the Condensed Consolidated Balance Sheets. The amount of collateral held by the counterparties for such contracts was $4.8 and $5.9 at December 31, 2013 and September 30, 2013, respectively.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

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+ Details

Fair Value of Financial Instruments

3 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

The Company’s consolidated assets and liabilities measured at fair value are summarized according to the hierarchy previously described as follows:



	December 31, 2013
	Level 1		Level 2		Level 3		Fair Value
Assets
Cash and cash equivalents (a)	$	1,293.8	$	—	$	—	$	1,293.8
Contingent purchase price reduction receivable	—		—		41.5		41.5
Derivatives:
Foreign exchange forward agreements	—		3.2		—		3.2
Commodity swap and option agreements	—		2.0		—		2.0
Call options and futures contracts	—		294.5		—		294.5
Fixed maturity securities, available-for-sale:
Asset-backed securities	—		1,592.0		9.8		1,601.8
Commercial mortgage-backed securities	—		438.6		6.0		444.6
Corporates	—		9,439.5		607.1		10,046.6
Hybrids	—		418.1		—		418.1
Municipals	—		1,087.1		34.3		1,121.4
Agency residential mortgage-backed securities	—		91.0		—		91.0
Non-agency residential mortgage-backed securities	—		1,652.0		—		1,652.0
U.S. Government	502.5		208.6		—		711.1
Equity securities:
Available-for-sale	—		286.9		—		286.9
Trading	78.2		—		10.8		89.0
Funds withheld receivable	—		160.8		—		160.8
Total financial assets	$	1,874.5	$	15,674.3	$	709.5	$	18,258.3

Liabilities
Derivatives:
FIA embedded derivatives, included in contractholder funds	$	—	$	—	$	1,644.7	$	1,644.7
Front Street future policyholder benefit liability	—		—		149.9		149.9
Foreign exchange forward agreements	—		9.1		—		9.1
Commodity swap and option agreements	—		2.2		—		2.2
Equity conversion feature of preferred stock	—		—		378.0		378.0
Total financial liabilities	$	—	$	11.3	$	2,172.6	$	2,183.9



	September 30, 2013
	Level 1		Level 2		Level 3		Fair Value
Assets
Cash and cash equivalents (a)	$	1,899.7	$	—	$	—	$	1,899.7
Contingent purchase price reduction receivable	—		—		41.0		41.0
Derivatives:
Foreign exchange forward agreements	—		1.8		—		1.8
Commodity swap and option agreements	—		4.1		—		4.1
Call options and futures contracts	—		221.8		—		221.8
Fixed maturity securities, available-for-sale:
Asset-backed securities	—		1,518.1		5.0		1,523.1
Commercial mortgage-backed securities	—		448.7		5.7		454.4
Corporates	—		8,957.2		461.1		9,418.3
Hybrids	—		428.8				428.8
Municipals	—		1,007.0		—		1,007.0
Agency residential mortgage-backed securities	—		98.6		—		98.6
Non-agency residential mortgage-backed securities	—		1,368.0		—		1,368.0
U.S. Government	790.9		210.9		—		1,001.8
Equity securities:
Available-for-sale	—		271.0		—		271.0
Trading	70.8		—		10.7		81.5
Total financial assets	$	2,761.4	$	14,536.0	$	523.5	$	17,820.9

Liabilities
Derivatives:
FIA embedded derivatives, included in contractholder funds	$	—	$	—	$	1,544.4	$	1,544.4
Futures contracts	—		1.0		—		1.0
Foreign exchange forward agreements	—		10.0		—		10.0
Commodity swap and option agreements	—		2.4		—		2.4
Equity conversion feature of preferred stock	—		—		330.8		330.8
Total financial liabilities	$	—	$	13.4	$	1,875.2	$	1,888.6


(a)	The fair values of cash equivalents and equity investments set forth above are generally based on quoted or observed market prices.


(b)	The carrying amounts of trade receivables, accounts payable, accrued investment income and portions of other insurance liabilities approximate fair value due to their short duration and, accordingly, they are not presented in the tables above.

Valuation Methodologies

Fixed Maturity Securities & Equity Securities

FGL measures the fair value of its securities based on assumptions used by market participants in pricing the security. The most appropriate valuation methodology is selected based on the specific characteristics of the fixed maturity or equity security, and FGL will then consistently apply the valuation methodology to measure the security’s fair value. FGL’s fair value measurement is based on a market approach, which utilizes prices and other relevant information generated by market transactions involving identical or comparable securities. Sources of inputs to the market approach include a third-party pricing service, independent broker quotations or pricing matrices. FGL uses observable and unobservable inputs in its valuation methodologies. Observable inputs include benchmark yields, reported trades, broker-dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers and reference data. In addition, market indicators and industry and economic events are monitored and further market data will be acquired when certain thresholds are met. For certain security types, additional inputs may be used, or some of the inputs described above may not be applicable. For broker-quoted only securities, quotes from market makers or broker-dealers are obtained from sources recognized to be market participants. Management believes the broker quotes are prices at which trades could be executed based on historical trades executed at broker-quoted or slightly higher prices.

FGL did not adjust prices received from third parties as of December 31, 2013 and September 30, 2013. However, FGL does analyze the third-party valuation methodologies and its related inputs to perform assessments to determine the appropriate level within the fair value hierarchy.

Front Street elected to apply the Fair Value Option to account for its Funds Withheld Receivables and Future Policy Holder Benefits Reserve related to its assumed reinsurance. Front Street measures fair value of the Funds Withheld Receivables based on the fair values of the securities in the underlying funds withheld portfolio held in trust by the cedant. Front Street uses a discounted cash flows approach to measure the fair value of the Future Policy Holder Benefits Reserve. The cash flows associated with future policy benefits are generated using best estimate assumptions (plus a risk margin, where applicable) and are consistent with market prices, where available. Risk margins are typically applied to non-observable, non-hedgeable market inputs such as long term volatility, mortality, morbidity, lapse, etc.

Derivative Financial Instruments

The fair value of derivative assets and liabilities is based upon valuation pricing models, which represents what FGL would expect to receive or pay at the balance sheet date if it canceled the options, entered into offsetting positions, or exercised the options. The fair value of futures contracts represents the cumulative unsettled variation margin (open trade equity net of cash settlements). Fair values for these instruments are determined externally by an independent actuarial firm using market-observable inputs, including interest rates, yield curve volatilities, and other factors. Credit risk related to the counterparty is considered when estimating the fair values of these derivatives. The fair value of the embedded derivatives in FGL’s FIA products are derived using market indices, pricing assumptions and historical data.

The EXCO/HGI JV evaluates derivative assets and liabilities in accordance with master netting agreements with the derivative counterparties, but reports them on a gross basis on the Condensed Consolidated Balance Sheets. Net derivative asset values are determined primarily by quoted futures prices and utilization of the counterparties’ credit-adjusted risk-free rate curves and net derivative liabilities are determined by utilization of a credit-adjusted risk-free rate curve. The credit-adjusted risk-free rates of the EXCO/HGI JV’s counterparties are based on an independent market-quoted credit default swap rate curve for the counterparties’ debt plus the London Interbank Offered Rate (“LIBOR”) curve as of the end of the reporting period. The EXCO/HGI JV’s credit-adjusted risk-free rate is based on its cost of debt plus the LIBOR curve as of the end of the reporting period.

The EXCO/HGI JV’s oil derivatives are swap contracts for notional Bbls of oil at fixed NYMEX West Texas Intermediate (“WTI”) oil prices. The asset and liability values attributable to oil derivatives as of the end of the reporting period are based on (i) the contracted notional volumes, (ii) independent active NYMEX futures price quotes for WTI oil, and (iii) the applicable estimated credit-adjusted risk-free rate curve, as described above.

The EXCO/HGI JV’s natural gas derivatives are swap contracts for notional Mmbtus of natural gas at posted price indexes, including NYMEX Henry Hub (“HH”) swap contracts. The asset and liability values attributable to natural gas derivatives as of the end of the reporting period are based on (i) the contracted notional volumes, (ii) independent active NYMEX futures price quotes for HH for natural gas swaps, and (iii) the applicable credit-adjusted risk-free rate curve, as described above.

Quantitative information regarding significant unobservable inputs used for recurring Level 3 fair value measurements of financial instruments carried at fair value as of December 31, 2013 and September 30, 2013 are as follows:



			Fair Value at				Range (Weighted average)
Assets	Valuation Technique	Unobservable Input(s)	December 31, 2013		September 30, 2013		December 31, 2013	September 30, 2013
Contingent purchase price reduction receivable	Discounted cash flow	Probability of collection	$	41.5	$	41.0	88% - 96% (92%)	88% - 96% (92%)
		Expected term					6 months	9 months
		Discount rate					1%	1%
		Credit insurance risk premium					11%	11%
Asset-backed securities	Broker-quoted	Offered quotes	9.8		5.0		98% - 107% (101%)	100% - 107% (101%)
Commercial mortgage-backed securities	Broker-quoted	Offered quotes	6.0		5.7		102%	96%
Corporates	Broker-quoted	Quoted prices	540.9		404.5		0% - 115% (92%)	0% - 113% (90%)
Corporates	Market Pricing	Offered quotes	66.2		56.6		91% - 132% (99%)	90% - 131% (97%)
Municipal	Broker-quoted	Offered quotes	34.3		—		98%	—%
Equity	Market Pricing	Revenue multiple	10.8				0.3x - 0.4x
		Probably of transaction closing					95%
	Option Pricing	Risk-adjusted rate			10.7			25.0%
		Risk-free discount factor						0.999
		Risk-adjusted discount factor						0.995
		Upward movement factor (Mu)						1.1
		Downward movement factor (Md)						0.9
		Probability of upward movement (Pu)						48.6%
		Probability of downward movement (Pd)						51.4%
Total			$	709.5	$	523.5

Liabilities
FIA embedded derivatives, included in contractholder funds	Discounted cash flow	Market value of option	$	1,644.7	$	1,544.4	0% - 43% (5%)	0% - 38% (4%)
		SWAP rates					2% - 3% (2%)	2% - 3% (2%)
		Mortality multiplier					80%	80%
		Surrender rates					0.50% - 75% (7%)	0.50% - 75% (7%)
		Non-performance spread					0.25%	0.25% - 0.25% (0.25%)
Front Street future policyholder benefit liability	Discounted cash flow	Non-performance risk spread	149.9		—		0.65% - 1.5%	—%
		Liquidity risk spread					0.5%	—%



			Fair Value at				Range (Weighted average)
Assets	Valuation Technique	Unobservable Input(s)	December 31, 2013		September 30, 2013		December 31, 2013	September 30, 2013
Equity conversion feature of preferred stock	Monte Carlo simulation / Option model	Annualized volatility of equity	378.0		330.8		40%	42%
		Discount yield					11%	11%
		Non-cash accretion rate					0%	0%
		Calibration adjustment					0%	0% - 1.0% (0.3%)
Total			$	2,172.6	$	1,875.2

The significant unobservable inputs used in the fair value measurement of the contingent purchase price reduction receivable are the probability of collection depending on the outcomes of litigation and regulatory action, the expected term until payment, discount rate and the credit insurance risk premium. Generally, an increase in the assumptions for the expected term, discount rate and credit insurance risk premium would decrease the fair value of the contingent purchase price receivable. An increase in the probability of collection would increase the fair value of the contingent purchase price reduction receivable.

The significant unobservable inputs used in the fair value measurement of the equity investment are revenue multiple and probability of the transaction closing. Significant increases (decreases) in the revenue multiple and the probability of transaction closing would result in a higher (lower) fair value measurement. Generally, a change in any one unobservable input would not result in a change in any other unobservable input.

The significant unobservable inputs used in the fair value measurement of FIA embedded derivatives included in contractholder funds are market value of option, interest swap rates, mortality multiplier, surrender rates, and non-performance spread. The mortality multiplier at December 31, 2013 and September 30, 2013, is based on the 2000 and 1983 annuity tables, respectively and assumes the contractholder population is 50% female and 50% male. Significant increases (decreases) in the market value of option in isolation would result in a higher (lower) fair value measurement. Significant increases (decreases) in interest swap rates, mortality multiplier, surrender rates, or non-performance spread in isolation would result in a lower (higher) fair value measurement. Generally, a change in any one unobservable input would not result in a change in any other unobservable input.

The significant unobservable inputs used in the fair value measurement of the equity conversion feature of the Company’s Preferred Stock are annualized volatility of the market value of the Company’s listed shares of common stock, the discount yield as of the valuation date, a calibration factor to the issued date fair value of the Preferred Stock and the forecasted non-cash accretion rate. Significant increases (decreases) in any of the inputs in isolation would result in a significantly higher (lower) fair value measurement. Generally, an increase in the assumptions used for the volatility and discount yield assumptions would increase the fair value of the equity conversion feature of Preferred Stock, and maintaining a higher forecasted non-cash accretion rate, would also increase the fair value of the equity conversion feature of Preferred Stock. A decrease in the calibration factor would result in an increase in the fair value of the equity conversion feature of Preferred Stock.

The significant unobservable inputs used in the fair value measurement of the Front Street future policyholder benefit liability are non-performance risk spread and liquidity risk spread. Significant increases (decreases) in non-performance risk spread and liquidity risk spread would result in a lower (higher) fair value measurement.

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 months ended December 31, 2013 and December 30, 2012. This summary excludes any impact of amortization of VOBA and DAC. The gains and losses below may include changes in fair value due in part to observable inputs that are a component of the valuation methodology.



	Three months ended December 31, 2013
	Balance at Beginning of Period		Total Gains (Losses)													Net transfer In (Out) of Level 3		Balance at End of Period
	Balance at Beginning of Period		Included in Earnings			Included in AOCI			Purchases		Sales		Settlements			Net transfer In (Out) of Level 3		Balance at End of Period
Assets
Contingent purchase price reduction receivable	$	41.0	$	0.5		$	—		$	—	$	—	$	—		$	—	$	41.5
Fixed maturity securities available-for-sale:
Asset-backed securities	5.0		—			(0.2		)	5.0		—		—					9.8
Commercial mortgage-backed securities	5.7		—			0.3			—		—		—					6.0
Corporates	461.1		—			(6.1		)	152.6		—		(0.5		)			607.1
Municipals	—		—			(0.7		)	35.0		—		—			—		34.3
Equity securities - trading	10.7		0.1			—			—		—		—			—		10.8
Total assets at fair value	$	523.5	$	0.6		$	(6.7	)	$	192.6	$	—	$	(0.5	)	$	—	$	709.5

	Balance at Beginning of Period		Total (Gains) Losses													Net transfer In (Out) of Level 3		Balance at End of Period
	Balance at Beginning of Period		Included in Earnings			Included in AOCI			Purchases		Sales		Settlements			Net transfer In (Out) of Level 3		Balance at End of Period
Liabilities
FIA embedded derivatives, included in contractholder funds	$	1,544.4	$	100.3		$	—		$	—	$	—	$	—		$	—	$	1,644.7
FSR future policyholder benefit liability	—		(0.7		)	—			150.6		—		—			—		149.9
Equity conversion feature of preferred stock	330.8		47.2			—			—		—		—			—		378.0
Total liabilities at fair value	$	1,875.2	$	146.8		$	—		$	150.6	$	—	$	—		$	—	$	2,172.6



	Three months ended December 30, 2012
	Balance at Beginning of Period		Total Gains (Losses)														Net transfer In (Out) of Level 3 (a)			Balance at End of Period
	Balance at Beginning of Period		Included in Earnings			Included in AOCI			Purchases		Sales			Settlements			Net transfer In (Out) of Level 3 (a)			Balance at End of Period
Assets
Contingent purchase price reduction receivable	$	41.0	$	—		$	—		$	—	$	—		$	—		$	—		$	41.0
Fixed maturity securities available-for-sale:
Asset-backed securities	15.9		—			(0.1		)	—		—			—			(10.5		)	5.3
Commercial mortgage-backed securities	5.0		—			0.1			1.0		—			—			—			6.1
Corporates	135.3		(0.2		)	(2.0		)	133.2		(9.6		)	(0.7		)	0.1			256.1
Hybrids	8.8		—			(0.1		)	—		—			—			(3.7		)	5.0
Total assets at fair value	$	206.0	$	(0.2	)	$	(2.1	)	$	134.2	$	(9.6	)	$	(0.7	)	$	(14.1	)	$	313.5

	Balance at Beginning of Period		Total (Gains) Losses														Net transfer In (Out) of Level 3 (a)			Balance at End of Period
	Balance at Beginning of Period		Included in Earnings			Included in AOCI			Purchases		Sales			Settlements			Net transfer In (Out) of Level 3 (a)			Balance at End of Period
Liabilities
FIA embedded derivatives, included in contractholder funds	$	1,550.8	$	(33.8	)	$	—		$	—	$	—		$	—		$	—		$	1,517.0
Equity conversion feature of preferred stock	232.0		(68.9		)	—			—		—			—			—			163.1
Total liabilities at fair value	$	1,782.8	$	(102.7	)	$	—		$	—	$	—		$	—		$	—		$	1,680.1


(a)	The net transfers in and out of Level 3 during the three months ended December 30, 2012 was exclusively to or from Level 2.

FGL reviews the fair value hierarchy classifications each reporting period. Changes in the observability of the valuation attributes may result in a reclassification of certain financial assets or liabilities. Such reclassifications are reported as transfers in and out of Level 3, or between other levels, at the beginning fair value for the reporting period in which the changes occur. There were no transfers between Level 1 and Level 2 for the three months ended December 31, 2013 and 2012.

There were no transfers in or out of Level 3 during the three months ended December 31, 2013. Primary market issuance and secondary market activity for certain asset-backed, hybrid and corporate securities during the three months ended December 30, 2012 increased the market observable inputs used to establish fair values for similar securities. These factors, along with more consistent pricing from third-party sources, resulted in FGL concluding that there is sufficient trading activity in similar instruments to support classifying these securities as Level 2 as of December 30, 2012. Accordingly, FGL’s assessment resulted in net transfers out of Level 3 of $14.2 related to asset-backed securities, corporates, hybrids, municipals and residential mortgage-backed securities during the three months ended December 30, 2012.

Non-Recurring Fair Value Measurements

Goodwill, intangible assets and other long-lived assets are tested annually or if an event occurs that indicates an impairment loss may have been incurred using fair value measurements with unobservable inputs (Level 3).

Financial Assets and Liabilities Not Measured at Fair Value

The carrying amount, estimated fair value and the level of the fair value hierarchy of the Company’s financial instrument assets and liabilities which are not measured at fair value on the Consolidated Balance Sheets are summarized as follows:



	December 31, 2013
	Level 1		Level 2		Level 3		Fair Value		Carrying Amount
Assets
Policy loans and other invested assets	$	—	$	—	$	117.3	$	117.3	$	117.3
Asset-based loans	—		—		794.0		794.0		794.0
Total financial assets	$	—	$	—	$	911.3	$	911.3	$	911.3

Liabilities
Total debt (a)	$	—	$	5,351.3	$	—	$	5,351.3	$	5,165.9
Redeemable preferred stock, excluding equity conversion feature	—		—		378.8		378.8		333.4
Investment contracts, included in contractholder funds	—		—		12,513.8		12,513.8		13,875.0
Total financial liabilities	$	—	$	5,351.3	$	12,892.6	$	18,243.9	$	19,374.3



	September 30, 2013
	Level 1		Level 2		Level 3		Estimated Fair Value		Carrying Amount
Assets
Policy loans and other invested assets	$	—	$	—	$	31.2	$	31.2	$	31.2
Asset-based loans	—		—		560.4		560.4		560.4
Total financial assets	$	—	$	—	$	591.6	$	591.6	$	591.6

Liabilities
Total debt (a)	$	—	$	4,773.2	$	—	$	4,773.2	$	4,896.1
Redeemable preferred stock, excluding equity conversion feature	—		—		377.1		377.1		329.4
Investment contracts, included in contractholder funds	—		—		12,378.6		12,378.6		13,703.8
Total financial liabilities	$	—	$	4,773.2	$	12,755.7	$	17,528.9	$	18,929.3


(a)	The fair values of debt set forth above are generally based on quoted or observed market prices.


(b)	The carrying amounts of trade receivables, accounts payable, accrued investment income and portions of other insurance liabilities approximate fair value due to their short duration and, accordingly, they are not presented in the tables above.

Valuation Methodology

Investment contracts include deferred annuities, FIAs, IUL and immediate annuities. The fair values of deferred annuity, FIAs, and IUL contracts are based on their cash surrender value (i.e. the cost FGL would incur to extinguish the liability) as these contracts are generally issued without an annuitization date. The fair value of immediate annuities contracts is derived by calculating a new fair value interest rate using the updated yield curve and treasury spreads as of the respective reporting date. At December 31, 2013 and September 30, 2013, this resulted in lower fair value reserves relative to the carrying value. FGL is not required to and has not estimated the fair value of the liabilities under contracts that involve significant mortality or morbidity risks, as these liabilities fall within the definition of insurance contracts that are exceptions from financial instruments that require disclosure of fair value.

The fair value of redeemable preferred stock, excluding the equity conversion feature, is derived under the same model and using the same inputs and assumptions, as is used to determine the fair value of the equity conversion feature of said redeemable preferred stock, as is discussed in the disclosures pertaining to financial instruments measured at fair value above.

The fair value of the asset-based loans originated by Salus approximate their carrying value, as those loans carry a variable rate, are revolving in nature, and can be settled at the demand of either party.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References+ Details

Goodwill and Intangibles, including DAC and VOBA

3 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangibles, including DAC and VOBA

Goodwill and Intangibles, including deferred acquisition costs and value of business acquired, net

A summary of the changes in the carrying amounts of goodwill and intangible assets, including FGL’s DAC and VOBA balances, are as follows:



				Intangible Assets
	Goodwill			Indefinite Lived		Definite Lived			VOBA			DAC			Total
Balance at September 30, 2013	$	1,476.7		$	1,178.1	$	985.1		$	225.3		$	340.6		$	2,729.1
Acquisitions (Note 3)	3.5			—		—			—			—			—
Deferrals	—			—		—			—			52.6			52.6
Less: Components of amortization -
Periodic amortization	—			—		(20.2		)	(28.7		)	(16.7		)	(65.6		)
Interest	—			—		—			3.7			3.3			7.0
Unlocking	—			—		—			11.8			3.4			15.2
Reclassifications	—			—		—			—			—			—
Adjustment for unrealized investment losses, net	—			—		—			1.6			6.3			7.9
Effect of translation	(4.0		)	3.4		0.1			—			—			3.5
Balance at December 31, 2013	$	1,476.2		$	1,181.5	$	965.0		$	213.7		$	389.5		$	2,749.7

Intangible assets are recorded at cost or at fair value if acquired in a purchase business combination. Definite lived intangible assets include customer relationships, proprietary technology intangibles and certain trade names that are amortized using the straight-line method over their estimated useful lives of ranging from one to twenty years.

Goodwill and indefinite lived trade name intangibles are not amortized and are tested for impairment at least annually at the Company’s August financial period end, or more frequently if an event or circumstance indicates that an impairment loss may have been incurred between annual impairment tests.

During the three months ended December 31, 2013, Spectrum Brands recorded an adjustment of $3.5 to goodwill to finalize the purchase accounting for the acquisition of the HHI Business from Stanley Black & Decker. The adjustment related to changes in the valuation of working capital accounts and deferred taxes based on the final determination of fair value. These adjustments were not retrospectively applied to the opening balance sheet as the amounts were deemed immaterial.

Amortization of DAC and VOBA is based on the amount of gross margins or profits recognized, including investment gains and losses. The adjustment for unrealized net investment losses represents the amount of DAC and VOBA that would have been amortized if such unrealized gains and losses had been recognized. This is referred to as the “shadow adjustments” as the additional amortization is reflected in other comprehensive income rather than the statement of operations. As of December 31, 2013 and September 30, 2013, the VOBA balance included cumulative adjustments for net unrealized investment (gains) of $(79.7) and $(81.4), respectively, and the DAC balances included cumulative adjustments for net unrealized investment losses (gains) of $24.9 and $18.6, respectively. Amortization of VOBA and DAC for the three months ended December 31, 2013 and December 30, 2012 was $13.2 and $58.9, and $10.0 and $10.6 respectively.

The above DAC balances include $29.6 and $26.2 of deferred sales inducements (“DSI”), net of shadow adjustments, as of December 31, 2013 and September 30, 2013, respectively.

Definite lived intangible assets are summarized as follows:



	December 31, 2013							September 30, 2013
	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net		Amortizable Life
Customer relationships	$	886.3	$	(172.6	)	$	713.7	$	885.9	$	(160.8	)	$	725.1	15 to 20 years
Trade names	171.3		(48.7		)	122.6		171.6		(44.7		)	126.9		1 to 12 years
Technology assets	172.1		(43.4		)	128.7		172.1		(39.0		)	133.1		4 to 17 years
	$	1,229.7	$	(264.7	)	$	965.0	$	1,229.6	$	(244.5	)	$	985.1

Amortization expense for definite lived intangible assets is as follows:



	Three months ended
	December 31, 2013		December 30, 2012
Customer relationships	$	11.7	$	10.4
Trade names	4.1		3.6
Technology assets	4.4		3.1
	$	20.2	$	17.1

The Company estimates annual amortization expense of amortizable intangible assets for the next five fiscal years will approximate $80.7 per year.

The weighted average amortization period for VOBA is approximately 4.8 years. Estimated amortization expense for VOBA in future fiscal periods is as follows:



	Estimated Amortization Expense
Fiscal Year	VOBA
2014	$	33.4
2015	44.8
2016	39.5
2017	32.2
2018	25.9
2019 and thereafter	117.6

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References+ Details

Debt

3 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Debt

The Company’s consolidated debt consists of the following:



	December 31, 2013					September 30, 2013
	Amount			Rate		Amount			Rate
HGI:
7.875% Senior Secured Notes, due July 15, 2019	$	925.0		7.9	%	$	925.0		7.9	%
Spectrum Brands:
CAD Term Loan, due December 17, 2019	78.8			5.0	%	81.4			5.1	%
Term Loan, due September 4, 2017 (Tranche A)	850.0			3.0	%	850.0			3.0	%
Term Loan, due September 4, 2019 (Tranche C)	515.0			3.6	%	300.0			3.6	%
Term Loan, due December 17, 2019 (Tranche B)	—			—		513.3			4.6	%
Euro Term Loan, due September 4, 2019	308.0			3.8	%	—			—
6.75% Senior Notes, due March 15, 2020	300.0			6.8	%	300.0			6.8	%
6.375% Senior Notes, due November 15, 2020	520.0			6.4	%	520.0			6.4	%
6.625% Senior Notes, due November 15, 2022	570.0			6.6	%	570.0			6.6	%
ABL Facility, expiring May 24, 2017	110.0			1.8	%	—			5.7	%
Other notes and obligations	32.2			8.9	%	28.5			8.5	%
Capitalized lease obligations	91.1			6.3	%	67.4			6.2	%
FGL
6.375% Senior Notes, due April 1, 2021	300.0			6.4	%	300.0			6.4	%
EXCO/HGI JV
EXCO/HGI JV Credit Agreement, due February 14, 2018	258.5			2.7	%	271.2			2.7	%
Salus
Unaffiliated long-term debt of consolidated variable-interest entity	191.8			6.7	%	182.9			6.6	%
Secured borrowings under non-qualifying loan participations	125.0			11.0	%	—			—
Total	5,175.4					4,909.7
Original issuance (discounts) premiums on debt, net	(9.5		)			(13.6		)
Total debt	5,165.9					4,896.1
Less current maturities	107.9					102.9
Non-current portion of debt	$	5,058.0				$	4,793.2

HGI

Subsequent to December 31, 2013, the Company issued $200.0 aggregate principal amount of 7.750% senior unsecured notes due 2022 (the "7.75% Notes"). See Note 18, Subsequent Events, for additional information.

Spectrum Brands

Term Loan

In December 2013, Spectrum Brands amended the senior term loan facility (the "Term Loan"), issuing two tranches maturing September 4, 2019 which provide for borrowings in aggregate principal amounts of $215.0 and €225.0 (the "Euro Term Loan Debt"). The proceeds from the amendment were used to refinance a portion of the Term Loan which was scheduled to mature December 17, 2019 and had an aggregate amount outstanding of $513.3 prior to refinancing (formerly Tranche B) . The $215.0 additional U.S. dollar denominated portion was combined with the existing Tranche C maturing September 4, 2019. Spectrum Brands recorded accelerated amortization of portions of the unamortized discount and unamortized debt issuance costs related to the refinancing of the Term Loan totaling $9.2 as an adjustment to interest expense during the three month period ended December 31, 2013.

The additional Tranche C and Euro Term Loan debt were issued at a 0.125% discount and recorded net of the discount incurred. Of this discount, $0.5 is reflected as an adjustment to the carrying value of principal, and is being amortized with a corresponding charge to interest expense over the remaining life of the debt, and the remainder of $0.1 is reflected as an increase to interest expense during the three month period ended December 31, 2013. In connection with the refinancing of a portion of the Term Loan, Spectrum Brands recorded $6.7 of fees during the three month period ended December 31, 2013, of which $4.7 is classified as debt issuance costs within the accompanying Condensed Consolidated Balance Sheets and is being amortized as an adjustment to interest expense over the remaining life of the Term Loan, with the remainder of $1.9 reflected as an increase to interest expense during the three month period ended December 31, 2013.

ABL Facility

In connection with the December 2013 amendment of the Term Loan, Spectrum Brands amended its asset based lending revolving credit facility (the “ABL Facility”) to obtain certain consents to the amendment of the senior credit agreement. In connection with the amendment, Spectrum Brands incurred fees and expenses that are included in the amounts recorded above related to the amendment of the Term Loan.

As a result of borrowings and payments under the ABL Facility, at December 31, 2013, Spectrum Brands had aggregate borrowing availability of approximately $167.3, net of lender reserves of $8.6 and outstanding letters of credit of $40.9.

EXCO/HGI JV Credit Agreement

As of December 31, 2013, the EXCO/HGI JV had a borrowing base of $400.0 with $347.0 of outstanding indebtedness. Our proportionate share of the obligation was $258.5. The borrowing base is redetermined semi-annually, with the EXCO/HGI JV and the lenders having the right to request interim unscheduled redeterminations in certain circumstances. On December 3, 2013, the borrowing base was reduced to $400.0 in conjunction with the semi-annual redetermination. Borrowings under the EXCO/HGI Partnership Credit Agreement are secured by properties owned by the EXCO/HGI Partnership. The EXCO/HGI Partnership Credit Agreement matures on February 14, 2018.

Salus

Salus acts as co-lender under some of the asset-based loans that it originates, and such loans are structured to meet the definition of a "participating interest" as defined under ASC 860-10, Transfers and Servicing. For loans originated with co-lenders that have terms that result in such a co-lender not having a qualifying "participating interest", Salus recognizes the whole, undivided loan. Salus also reflects a secured borrowing owing to the co-lender representing their share in the undivided whole loan. As of December 31, 2013, Salus had $125.0 of such secured borrowings to co-lenders outstanding related to non-qualifying "participating interests".

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Reinsurance

3 Months Ended

Dec. 31, 2013

Reinsurance Disclosures [Abstract]

Reinsurance

FGL reinsures portions of its policy risks with other insurance companies. The use of reinsurance does not discharge an insurer from liability on the insurance ceded. The insurer is required to pay in full the amount of its insurance liability regardless of whether it is entitled to or able to receive payment from the reinsurer. The portion of risks exceeding FGL’s retention limit is reinsured with other insurers. FGL seeks reinsurance coverage in order to limit its exposure to mortality losses and enhance capital management. FGL follows reinsurance accounting when there is adequate risk transfer. Otherwise, the deposit method of accounting is followed.

FGL and Front Street Cayman also assume policy risks from other insurance companies.

The effect of reinsurance on premiums earned, benefits incurred and reserve changes were as follows:



	Three months ended
	December 31, 2013						December 30, 2012
	Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves			Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves
Direct	$	67.7		$	296.4		$	72.4		$	139.6
Assumed	9.3			5.4			12.1			6.5
Ceded	(63.1		)	(67.1		)	(70.7		)	(62.5		)
Net	$	13.9		$	234.7		$	13.8		$	83.6

Amounts payable or recoverable for reinsurance on paid and unpaid claims are not subject to periodic or maximum limits. During the three months ended December 31, 2013 and December 30, 2012, FGL did not write off any reinsurance balances.

No policies issued by FGL have been reinsured with any foreign company, which is controlled, either directly or indirectly, by a party not primarily engaged in the business of insurance.

FGL has not entered into any reinsurance agreements in which the reinsurer may unilaterally cancel any reinsurance for reasons other than non-payment of premiums or other similar credit issues.

FGL had the following significant reinsurance agreements as of December 31, 2013.

Commissioners Annuity Reserve Valuation Method Facility ("CARVM")

Effective October 1, 2012, FGL Insurance recaptured a CARVM reinsurance agreement from Old Mutual Reassurance (Ireland) Ltd., an affiliate of OM Group ("OM Re") and simultaneously ceded the business to Raven Reinsurance Company ("Raven Re"). The recapture of the OM Re CARVM reinsurance agreement satisfied an obligation of FGL under the F&G Stock Purchase Agreement. In connection with the new CARVM reinsurance agreement, FGL and Raven Re entered into an agreement with Nomura Bank International plc ("Nomura") to establish a $295.0 reserve financing facility in the form of a letter of credit issued by Nomura and Nomura charged an upfront structuring fee in the amount of $2.8. The reserve financing liability is set to be reduced by $6.3 each quarter subsequent to establishment. The structuring fee was paid by FGL Insurance and will be deferred and amortized over the expected life of the facility. As this letter of credit is provided by an unaffiliated financial institution, Raven Re is permitted to carry the letter of credit as an admitted asset on the Raven Re statutory balance sheet.

Front Street

On December 31, 2012, FGL entered into a Reinsurance Agreement with Front Street Cayman, also an indirect subsidiary of the Company. Pursuant to the Reinsurance Agreement, Front Street Cayman has reinsured approximately 10%, or approximately $1,400.0 of FGL’s policy liabilities, on a funds withheld basis. In connection with the Reinsurance Agreement, Front Street Cayman, FGL and an indirect subsidiary of the Company, Five Island, entered into an investment management agreement, pursuant to which Five Island would manage the assets securing Front Street Cayman’s reinsurance obligations under the Reinsurance Agreement, which assets are held by FGL in a segregated account. The assets in the segregated account are invested in accordance with FGL’s existing guidelines.

On December 16, 2013, Front Street Cayman, closed a reinsurance treaty with Bankers Life Insurance Company. Under the terms of the treaty, Bankers Life Insurance Company ceded approximately $153.0 of its annuity business to Front Street Cayman, on a funds withheld basis. The agreement, which has been approved by the State of Florida Office of Insurance Regulation, is retroactive to November 30, 2013. Front Street Cayman will manage the assets supporting reserves in accordance with the internal investment policy of Bankers Life Insurance Company and applicable law.

- Definition

The entire disclosure pertaining to the existence, magnitude and information about insurance that has been ceded to or assumed from another insurance company, including the methodologies and assumptions used in determining recorded amounts.

+ References

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+ Details

Stock Compensation

3 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock Compensation

The Company recognized consolidated stock compensation expense of $23.4 and $6.5 during the three months ended December 31, 2013 and December 30, 2012, respectively. Stock compensation expense is principally included in “Selling, acquisition, operating and general expenses” in the accompanying Condensed Consolidated Statements of Operations.

A summary of stock options outstanding as of December 31, 2013 and related activity during the three months then ended, under HGI, Fidelity & Guaranty Life Holdings, Inc. ("FGH"), and FGL’s respective incentive plans are as follows (share amounts in thousands):



	HGI						FGH				FGL
Stock Option Awards	Options		Weighted Average Exercise Price		Weighted Average Grant Date Fair Value		Options		Weighted Average Exercise Price		Options	Weighted Average Exercise Price		Weighted Average Grant Date Fair Value
Stock options outstanding at September 30, 2013	3,954		$	6.52	$	2.55	335		$	44.23	—	$	—	$	—
Granted	1,326		11.76		5.06		—		—		191	17.00		3.30
Exercised	(121	)	4.85		1.72		(28	)	41.79		—	—		—
Forfeited or expired	—		—		—		(1	)	45.55		—	—		—
Stock options outstanding at December 31, 2013	5,159		7.91		3.21		306		44.44		191	17.00		3.30
Stock options vested and exercisable at December 31, 2013	1,723		6.93		2.72		129		42.56		—	—		—
Stock options outstanding and expected to vest	3,436		8.40		3.45		167		44.40		191	17.00		3.30

A summary of restricted stock, restricted stock units and Performance Restricted Stock Units ("PRSUs") outstanding as of December 31, 2013 and related activity during the three months then ended, under HGI, Spectrum Brands, FGH and FGL’s respective incentive plans are as follows (share amounts in thousands):



	HGI				FGL
Restricted Stock Awards	Shares		Weighted Average Grant Date Fair Value		Shares	Weighted Average Grant Date Fair Value
Restricted stock outstanding at September 30, 2013	3,456		$	7.72	—	$	—
Granted	3,302		12.00		107	17.00
Vested	(1,126	)	10.15		—	—
Restricted stock outstanding at December 31, 2013	5,632		9.74		107	17.00
Restricted stock expected to vest	5,632		9.74		107	17.00



	Spectrum Brands				FGH
Restricted Stock Units	Units		Weighted Average Grant Date Fair Value		Units		Weighted Average Grant Date Fair Value
Restricted stock units outstanding at September 30, 2013	1,118		$	39.11	46		$	49.60
Granted	414		68.95		—		—
Vested	(904	)	38.93		(15	)	49.45
Restricted stock units outstanding at December 31, 2013	628		59.03		31		49.68
Restricted stock units vested and exercisable at December 31, 2013	—		—		—		—
Restricted stock units expected to vest	628		59.03		28		49.58



	FGL
Performance Restricted Stock Units	Units	Weighted Average Grant Date Fair Value
Performance restricted stock units outstanding at September 30, 2013	—	$	—
Granted	469	17.00
Performance restricted stock units outstanding at December 31, 2013	469	17.00
Performance restricted stock units vested and exercisable at December 31, 2013	—	—
Performance restricted stock units expected to vest	469	17.00

On December 31, 2013 the Company had 22 thousand vested and outstanding restricted stock units with a weighted average grant date fair value of $4.61 per share.

HGI

During the Fiscal 2014 Quarter, HGI granted stock option awards and restricted stock awards representing approximately 1,326 thousand and 3,302 thousand shares, respectively. All of these grants are time based, and vest either immediately, or over periods of 1 year to 3 years. The total fair value of the stock grants during Fiscal 2014 Quarter on their respective grant dates was approximately $46.3. During Fiscal 2014 Quarter stock option awards and restricted stock awards with a total fair value of $14.4 vested. The total intrinsic value of share options exercised during Fiscal 2014 Quarter was $0.9, for which HGI received cash of $0.6 in settlement.

During the Fiscal 2013 Quarter, HGI granted stock option awards and restricted stock awards representing approximately 1,498 thousand and 3,227 thousand shares, respectively. All of these grants are time based, and vest over periods of 12 months up to 36 months. The total fair value of the stock grants on their respective grant dates was approximately $32.8.

Under HGI’s executive bonus plan for Fiscal 2013, executives will be paid in cash, stock options and restricted stock shares. The equity grants will have a grant date in the first fiscal quarter of 2015 and the shares will vest, either immediately, or between 12 and 36 months from the grant date.

As of December 31, 2013, there was approximately $35.7 of total unrecognized compensation cost related to unvested share-based compensation agreements previously granted, which is expected to be recognized over a weighted-average period of 2.24 years.

The fair values of restricted stock and restricted stock unit awards are determined based on the market price of HGI’s common stock on the grant date. The fair value of stock option awards is determined using the Black-Scholes option pricing model.

The following assumptions were used in the determination of these grant date fair values using the Black-Scholes option pricing model:



	2014	2013
Risk-free interest rate	1.46% to 1.75%	0.84%
Assumed dividend yield	—%	—%
Expected option term	5.3 to 6.0 years	5.3 to 6.0 years
Volatility	41.2%	42.8% to 44.0%

The weighted-average remaining contractual term of outstanding stock option awards at December 31, 2013, was 8.88 years.

Spectrum Brands

Spectrum Brands granted restricted stock units representing approximately 414 thousand shares during the three months ended December 31, 2013. Of these grants, 81 thousand restricted stock units vested immediately and 45 thousand restricted stock units are time-based and vest over a period of one year. The remaining 288 thousand restricted stock units are performance and time-based and vest over a two years period. The total market value of the restricted shares on the date of the grant was approximately $29.0.

Spectrum Brands granted restricted stock units representing approximately 574 thousand shares during the three months ended December 30, 2012. Of these grants 22 thousand restricted stock units are time-based and vest over a period of one year. Of the remaining 552 thousand restricted stock units, 90 thousand are performance based and vest over a one year period, and 462 thousand restricted stock units are performance-based and vest over a two years period. The total market value of the restricted shares on the date of the grant was approximately $25.6.

The fair values of restricted stock awards and restricted stock units are determined based on the market price of Spectrum Brands’ common stock on the grant date.

FGL

In conjunction with the initial public offering, on November 7, 2013, FGL’s board of directors adopted a long term stock-based incentive plan (the “FGL 2013 Stock Incentive Plan” ) under which certain officers, employees, directors and consultants are eligible to receive equity based awards. The FGL 2013 Stock Incentive Plan was approved by the stockholder on November 19, 2013, became effective on December 12, 2013 and expires in December 2023. FGL’s compensation committee approved the granting of awards under the FGL 2013 Stock Incentive Plan to certain employees, officers and directors (other than the members of the compensation committee). In addition, FGL’s board of directors approved the granting of awards to members of FGL’s compensation committee . The awards made to members of the FGL's compensation committee were not made under the FGL 2013 Stock Incentive Plan; however, these awards will be construed and administered as if subject to the terms of the FGL 2013 Stock Incentive Plan. FGL’s board of directors and stockholder, HGI, also approved the granting of unrestricted common shares to its directors in lieu of cash compensation at the election of each individual director.

FGL’s principal subsidiary, FGH, sponsors stock-based incentive plans and dividend equivalent plans (“DEPs”) for its employees (“FGH Plans”). Awards under the FGH Plans are based on the common stock of FGH. In Fiscal 2013, FGH determined that all equity awards will be settled in cash when exercised and therefore are classified as liability plans

During the Fiscal 2014 Quarter, FGL granted stock option awards, restricted stock awards and performance restricted stock units representing approximately 191 thousand, 107 thousand and 469 thousand shares, respectively. The stock option and restricted stock awards vest over a period of 3 years. The performance restricted stock units vest on September 30, 2016 contingent on the satisfaction of performance criteria and on the participant's continued employment unless otherwise noted in the agreement. The total fair value the stock grants during Fiscal 2014 Quarter on their respective grant dates was approximately $10.4. Additionally, on December 12, 2013, FGL granted 58 thousand unrestricted shares to certain directors in payment for services rendered. Total fair value of the unrestricted shares on the grant date was $1.0.

The total compensation cost related to non-vested options, restricted stock units and dividend equivalent plans, not yet recognized as of December 31, 2013 totaled $18.4 and will be recognized over a weighted-average period of 2.3 years.

The fair value of stock option awards is determined using the Black-Scholes option pricing model. The following assumptions were used in the determination of these grant date fair values using the Black-Scholes option pricing model:



	2014	2013
Risk-free interest rate	1.4%	0.8%
Assumed dividend yield	1.5%	6%
Expected option term	4.5 years	4.5 years
Volatility	25%	27%

EXCO/HGI JV

A summary of the activity related to the EXCO/HGI JV incentive unit plan was as follows (share amounts in thousands):



	Shares	Weighted average grant date fair value per share
Non-vested awards at September 30, 2013	102	$	10.00
Granted	—	—
Non-vested awards at December 31, 2013	102	10.00

ASC 718 requires share-based compensation be recorded with cost classifications consistent with cash compensation. The EXCO/HGI JV uses the full cost method to account for its oil and natural gas properties. As a result, part of the share-based payments are capitalized. During the three months ended December 31, 2013 an immaterial amount was capitalized as part of the EXCO/HGI JV’s oil and natural gas properties. HGI’s proportionate share of the EXCO/HGI JV’s total share-based compensation on unvested awards was $0.5 as of December 31, 2013, and will be recognized over an average period of 2.1 years.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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Income Taxes	3 Months Ended
Income Taxes	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three months ended December 31, 2013, the Company's effective tax rate of 104.4% was negatively impacted by the following: (i) the profitability of our life insurance group which files its own consolidated Federal income tax return; (ii) pretax losses in the United States and some foreign jurisdictions for which the Company concluded that the tax benefits are not more likely-than-not realizable, resulting in valuation allowances; (iii) book expense for the increase in the fair value of the equity conversion feature of Preferred Stock, for which no tax benefit is available; and (iv) tax amortization of certain indefinite lived intangibles. In addition, the Company is not permanently reinvesting income from its foreign operations, thereby subjecting unremitted foreign earnings to an incremental tax in the U.S. at Federal statutory income tax rate of 35%, as no U.S. foreign tax credits can be claimed to U.S. net operating losses. For the three months ended December 30, 2012, the Company's effective tax rate of 48.6% was negatively impacted by: (i) the profitability of our life insurance group which files its own consolidated Federal income tax return; (ii) pretax losses in the United States and some foreign jurisdictions for which the Company concluded that the tax benefits are not more likely-than-not realizable, resulting in valuation allowances; and (iii) tax amortization of certain indefinite lived intangibles. In addition, the Company is not permanently reinvesting income from its foreign operations, thereby subjecting unremitted foreign earnings to an incremental tax in the U.S. at the Federal statutory income tax rate of 35%, as no U.S. foreign tax credits can be claimed due to U.S. net operating losses. Partially offsetting these factors in the three months ended December 30, 2012 was: (i) the release of U.S. valuation allowance of $45.9 on deferred tax assets that Spectrum Brands has determined are more-likely-than-not realizable as a result of an acquisition; and (ii) income resulting from a decrease in the fair value of the equity conversion feature of Preferred Stock which is not taxable. Net operating loss (“NOL”) and tax credit carryforwards of HGI and Spectrum Brands are subject to full valuation allowances and those of FGL are subject to partial valuation allowances, as the Company concluded all or a portion of the associated tax benefits are not more likely- than-not realizable. Utilization of NOL and other tax credit carryforwards of HGI, Spectrum Brands and FGL are subject to limitations under Internal Revenue Code (“IRC”) Sections 382 and 383. Such limitations result from ownership changes of more than 50 percentage points over a three-year period. The Company recognizes in its consolidated financial statements the impact of a tax position if it concludes that the position is more likely than not sustainable upon audit, based on the technical merits of the position. At December 31, 2013 and September 30, 2013, the Company had $13.3 and $13.8, respectively, of unrecognized tax benefits related to uncertain tax positions. If recognized in the future, $9.6 and $10.1, respectively, of unrecognized tax benefits would impact the effective tax rate at those dates. The Company also had approximately $3.6 and $3.7, respectively, of accrued interest and penalties related to the uncertain tax positions at those dates. Interest and penalties related to uncertain tax positions are reported in the financial statements as part of income tax expense. As of December 31, 2013, certain of the Company’s legal entities in various jurisdictions are undergoing income tax audits. The Company cannot predict the ultimate outcome of the examinations; however, it is reasonably possible that during the next 12 months some portion of previously unrecognized tax benefits could be recognized. Effective October 1, 2012, Spectrum Brands’ management decided to not permanently reinvest the Fiscal 2012 and future foreign subsidiary earnings, except to the extent repatriation of such earnings is limited or precluded by law. With these remitted earnings, Spectrum Brands plans to voluntarily prepay its U.S. debt, repurchase shares and fund U.S. acquisitions and ongoing U.S. operational cash flow requirements. As a result of the valuation allowance recorded against Spectrum Brands’ U.S. net deferred tax assets, including net operating loss carryforwards, Spectrum Brands does not expect to incur incremental U.S. tax expense on the expected future repatriation of foreign earnings. During the three months ended December 31, 2013, Spectrum Brands recorded a $178.7 reduction of its U.S. net operating loss carryforwards as a result of actual and deemed repatriations of foreign earnings. Due to full valuation allowances on the Spectrum Brands’ U.S. net operating loss carryforwards, there was no material impact on Spectrum Brands’ quarterly or projected annual income tax expense.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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Earnings Per Share

3 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share

The following table sets forth the computation of basic and diluted EPS (share amounts in thousands):



	Three months ended
	December 31, 2013			December 30, 2012
Net (loss) income attributable to common and participating preferred stockholders	$	(39.0	)	$	62.0

Participating shares at end of period:
Common shares outstanding	139,574			139,724
Preferred shares (as-converted basis)	61,986			62,839
Total	201,560			202,563

Percentage of (loss) income allocated to:
Common shares	100.0		%	69.0		%
Preferred shares (a)	—		%	31.0		%

Net (loss) income attributable to common shares - basic	$	(39.0	)	$	42.8

Dilutive adjustments to (loss) income attributable to common shares from assumed conversion of preferred shares, net of tax:
Income allocated to preferred shares in basic calculation	—			19.2
Reversal of preferred stock dividends and accretion	—			12.1
Reversal of income related to fair value of preferred stock conversion feature	—			(68.9		)
Net adjustment	—			(37.6		)

Net (loss) income attributable to common shares - diluted	$	(39.0	)	$	5.2

Weighted-average common shares outstanding - basic	139,173			139,483
Dilutive effect of preferred stock	—			62,839
Dilutive effect of unvested restricted stock and restricted stock units	—			1,089
Dilutive effect of stock options	—			786
Weighted-average shares outstanding - diluted	139,173			204,197

Net (loss) income per common share attributable to controlling interest:
Basic	$	(0.28	)	$	0.31
Diluted	$	(0.28	)	$	0.03


(a)	Losses are not allocated to the convertible participating preferred shares since they have no contractual obligation to share in such losses.

The number of shares of common stock outstanding used in calculating the weighted average thereof reflects the actual number of HGI common stock outstanding, excluding unvested restricted stock.

At December 31, 2013, there were 61,986 thousand shares issuable upon the conversion of the Preferred Stock, and 2,433 thousand and 1,234 thousand shares, respectively, of the unvested restricted stock and stock units and stock options that were excluded from the calculation of “Diluted net loss per common share attributable to controlling interest” because the as-converted effect of the Preferred Stock and unvested restricted stock and stock units and stock options would have been anti-dilutive for the period ended December 31, 2013. The Preferred Stock had a weighted average conversion price of $6.64 per share.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company has aggregate reserves for its legal, environmental and regulatory matters of approximately $18.1 at December 31, 2013. These reserves relate primarily to the matters described below. However, based on currently available information, including legal defenses available to the Company, and given the aforementioned reserves and related insurance coverage, the Company does not believe that the outcome of these legal, environmental and regulatory matters will have a material effect on its financial position, results of operations or cash flows. Legal and Environmental Matters HGI HGI is a nominal defendant, and the members of its board of directors are named as defendants in a derivative action filed in December 2010 by Alan R. Kahn in the Delaware Court of Chancery. The plaintiff alleges that the Spectrum Brands acquisition was financially unfair to HGI and its public stockholders and seeks unspecified damages and the rescission of the transaction. The Company believes the allegations are without merit and intends to vigorously defend this matter. HGI is also involved in other litigation and claims incidental to its current and prior businesses. These include workers compensation and environmental matters and pending cases in Mississippi and Louisiana state courts and in a Federal multi-district litigation alleging injury from exposure to asbestos on offshore drilling rigs and shipping vessels formerly owned or operated by its offshore drilling and bulk-shipping affiliates. Based on currently available information, including legal defenses available to it, and given its reserves and related insurance coverage, the Company does not believe that the outcome of these legal and environmental matters will have a material effect on its financial position, results of operations or cash flows. Spectrum Brands Spectrum Brands has accrued approximately $4.8 for the estimated costs associated with environmental remediation activities at some of its current and former manufacturing sites. Spectrum Brands believes that any additional liability which may result from resolution of these matters in excess of the amounts provided for will not have a material adverse effect on the financial condition, results of operations or cash flows of Spectrum Brands. Spectrum Brands is a defendant in various other matters of litigation generally arising out of the ordinary course of business. Spectrum Brands does not believe that the resolution of any other matters or proceedings presently pending will have a material adverse effect on its results of operations, financial condition, liquidity or cash flows. FGL FGL is involved in various pending or threatened legal proceedings, including purported class actions, arising in the ordinary course of business. In some instances, these proceedings include claims for unspecified or substantial punitive damages and similar types of relief in addition to amounts for alleged contractual liability or requests for equitable relief. In the opinion of FGL management and in light of existing insurance and other potential indemnification, reinsurance and established reserves, such litigation is not expected to have a material adverse effect on FGL’s financial position, results of operations or cash flows. Regulatory Matters FGL FGL is assessed amounts by the state guaranty funds to cover losses to policyholders of insolvent or rehabilitated insurance companies. Those mandatory assessments may be partially recovered through a reduction in future premium taxes in certain states. At December 31, 2013, FGL has accrued $4.8 for guaranty fund assessments which is expected to be offset by estimated future premium tax deductions of $4.6. FGL has received inquiries from a number of state regulatory authorities regarding its use of the U.S. Social Security Administration’s Death Master File (the "Death Master File") and compliance with state claims practices regulation. To date, FGL has received inquiries from authorities in Maryland, Minnesota and New York. The New York Insurance Department issued a letter and subsequent regulation requiring life insurers doing business in New York to use the Death Master File or similar databases to determine if benefits were payable under life insurance policies, annuities, and retained asset accounts. Legislation requiring insurance companies to use the Death Master File to identify potential claims has recently been enacted in Maryland and other states. As a result of these legislative and regulatory developments, in May 2012 FGL undertook an initiative to use the Death Master File and other publicly available databases to identify persons potentially entitled to benefits under life insurance policies, annuities and retained asset accounts. In July 2012, FGL incurred an $11.0 pre-tax charge, net of reinsurance, to increase reserves to cover potential benefits payable resulting from this ongoing effort. Based on its analysis to date, and management’s estimate, FGL believes this accrual will cover the reasonably estimated liability arising out of these developments. In addition, FGL has received audit and examination notices from several state agencies responsible for escheatment and unclaimed property regulation in those states. FGL has established a contingency of $2.0, the mid-point of an estimated range of $1.0 to $3.0, related to the external legal costs and administrative costs of said audits and examinations. Additional costs that cannot be reasonably estimated as of the date of this filing are possible as a result of ongoing regulatory developments and other future requirements related to this matter. The EXCO/HGI JV Various federal, state and local laws and regulations covering discharge of materials into the environment, or otherwise relating to the protection of the environment, may affect the EXCO/HGI’s operations and the costs of its oil and natural gas exploitation, development and production operations. The EXCO/HGI JV does not anticipate that it will be required in the foreseeable future to expend amounts material in relation to the financial statements taken as a whole by reason of environmental laws and regulations. Because these laws and regulations are constantly being changed, the EXCO/HGI JV is unable to predict the conditions and other factors over which the EXCO/HGI JV does not exercise control that may give rise to environmental liabilities affecting it. Guarantees Throughout its history, the Company has entered into indemnifications in the ordinary course of business with customers, suppliers, service providers, business partners and, in certain instances, when it sold businesses. Additionally, the Company has indemnified its directors and officers who are, or were, serving at the request of the Company in such capacities. Although the specific terms or number of such arrangements is not precisely known due to the extensive history of past operations, costs incurred to settle claims related to these indemnifications have not been material to the Company’s financial statements. The Company has no reason to believe that future costs to settle claims related to its former operations will have a material impact on its financial position, results of operations or cash flows. The F&G Stock Purchase Agreement between FGL and OMGUK includes a Guarantee and Pledge Agreement which creates certain obligations for FGH as a grantor and also grants a security interest to OMGUK of FGH’s equity interest in FGL Insurance in the event that FGL fails to perform in accordance with the terms of the F&G Stock Purchase Agreement. The Company is not aware of any events or transactions that resulted in non-compliance with the Guarantee and Pledge Agreement. Unfunded Asset Based Lending Commitments Through Salus, the Company enters into commitments to extend credit to meet the financing needs of its asset based lending customers upon satisfaction of certain conditions. At December 31, 2013, the notional amount of unfunded, legally binding lending commitments was approximately $226.6, of which $20.9 expires in one year or less, and the remainder expires between one and five years.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Related Party Transactions	3 Months Ended
Related Party Transactions	Dec. 31, 2013
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions In November 2012, the Company and Harbinger Capital Partners LLC (“Harbinger Capital”), an affiliate of the Company and the HCP Stockholders, entered into a reciprocal services agreement (the “Services Agreement”) with respect to the provision of services to each other going forward. Pursuant to the Services Agreement, the parties each agreed to provide or cause to be provided services to each other, including their respective affiliates and subsidiaries. The services may include providing office space and operational support and each party making available their respective employees to provide services as reasonably requested by the other party, subject to any limitations contained in applicable employment agreements and the terms of the Services Agreement. Each party will pay the other party a service fee for the services provided and such service fee is intended to be the actual cost of the service without profit but including, as applicable, one-time costs, out-of pocket costs, costs of consents, fully loaded hourly rates and any pass through or allocation of payments. The Services Agreement provides that the parties are subject to confidentiality obligations and that the parties will indemnify each other and their related parties against certain costs and liabilities arising out of the performance of the Services Agreement. The Services Agreement will continue in effect until terminated by either party, following thirty (30) days advance written notice. A special committee of the Company’s board of directors, comprised of independent directors under the rules of the NYSE, advised by independent counsel, determined that it is in the best interests of the Company and its stockholders (not including Harbinger Capital and its affiliates) for the Company to enter into the Services Agreement and recommended to the Company’s board directors that they approve entry into the Services Agreement. Following such determination, the Company’s board of directors approved the Services Agreement. The Company recognized $1.4 and $0.3 of expenses under these Service Agreement with respect to the three months ended December 31, 2013 and 2012, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References+ Details

Segment Data

3 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Data

The Company follows the accounting guidance which establishes standards for reporting information about operating segments in interim and annual financial statements. The Company’s reportable business segments are organized in a manner that reflects how HGI’s management views those business activities. Accordingly, the Company currently operates its business in four reporting segments: (i) Consumer Products, (ii) Insurance, (iii) Energy and (iv) Financial Services.



	Three months ended
	December 31, 2013			December 30, 2012
Revenues:
Consumer Products	$	1,100.6		$	870.3
Insurance	373.1			343.6
Energy	35.5			—
Financial Services	4.5			8.4
Intersegment elimination	(3.7		)	—
Consolidated revenues	$	1,510.0		$	1,222.3

Operating income (loss):
Consumer Products	$	125.0		$	68.2
Insurance	85.3			163.6
Energy	6.0			—
Financial Services	(3.9		)	5.1
Intersegment elimination	(3.7		)	—
Total segments	208.7			236.9
Corporate and eliminations	(29.4		)	(21.5		)
Consolidated operating income	179.3			215.4
Interest expense	(84.0		)	(143.1		)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	(47.2		)	68.9
Gain on contingent purchase price reduction	0.5			—
Other expense, net	(11.9		)	(8.7		)
Consolidated income from continuing operations before income taxes	$	36.7		$	132.5



Total assets:	December 31, 2013			September 30, 2013
Consumer Products	$	5,649.8		$	5,626.7
Insurance	21,888.2			21,183.1
Energy	597.2			617.6
Financial Services	691.7			572.2
Intersegment elimination	(436.1		)	(461.4		)
Total segments	28,390.8			27,538.2
Corporate assets	373.2			370.6
Consolidated total assets	$	28,764.0		$	27,908.8



	Three months ended
Net change in cash due to operating activities	December 31, 2013			December 30, 2012
Consumer Products	$	(136.0	)	$	(169.6	)
Insurance	58.8			67.6
Energy	7.2			—
Financial Services	5.4			1.9
Net change in cash due to segment operating activities	(64.6		)	(100.1		)
Net change in cash due to corporate operating activities	(24.8		)	(55.2		)
Consolidated change in cash due to operating activities	$	(89.4	)	$	(155.3	)

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Name Accounting Standards Codification

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+ Details

Consolidating Financial Information

3 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Consolidating Financial Information

The following schedules present the Company’s consolidating balance sheet information at December 31, 2013 and December 30, 2012, and consolidating statements of operations information for the three months ended December 31, 2013 and 2012. These schedules present the individual segments of the Company and their contribution to the consolidated financial statements. Amounts presented will not necessarily be the same as those in the individual financial statements of the Company’s subsidiaries due to adjustments for purchase accounting, income taxes and noncontrolling interests. In addition, some of the Company’s subsidiaries use a classified balance sheet which also leads to differences in amounts reported for certain line items.

The Corporate and Other column primarily reflects the parent company’s investment in its subsidiaries, invested cash portfolio and corporate long term debt. The elimination adjustments are for intercompany assets and liabilities, interest and dividends, the parent company’s investment in capital stocks of subsidiaries, and various reclasses of debit or credit balances to the amounts in consolidation. Purchase accounting adjustments have been pushed down to the appropriate subsidiary.

Harbinger Group Inc. - Condensed Consolidating Balance Sheet Information



December 31, 2013	Consumer Products		Insurance		Energy		Financial Services		Corporate and Other		Eliminations			Total
Assets:
Investments	$	—	$	17,296.8	$	—	$	576.9	$	39.5	$	(244.9	)	$	17,668.3
Investments in subsidiaries and affiliates	—		62.0		—		—		1,937.5		(1,999.5		)	—
Affiliated loans and receivables	—		128.4		—		0.2		—		(128.6		)	—
Cash and cash equivalents	131.8		787.7		13.6		98.9		261.8		—			1,293.8
Receivables, net	587.2		—		16.5		0.3		41.5		—			645.5
Inventories, net	683.3		—		—		—		—		—			683.3
Accrued investment income	—		157.8		—		3.3		—		(0.6		)	160.5
Reinsurance recoverable	—		2,389.0		—		—		—		—			2,389.0
Deferred tax assets	33.8		255.5		—		—		0.8		—			290.1
Properties, including oil and natural gas properties, net	435.3		8.9		564.3		0.7		0.5		—			1,009.7
Goodwill	1,476.2		—		—		—		—		—			1,476.2
Intangibles, including DAC and VOBA, net	2,146.4		603.3		—		—		—		—			2,749.7
Other assets	155.8		198.8		2.8		11.4		29.1		—			397.9
Total assets	$	5,649.8	$	21,888.2	$	597.2	$	691.7	$	2,310.7	$	(2,373.6	)	$	28,764.0



Liabilities and Equity:
Insurance reserves	$	—	$	19,315.5	$	—	$	—		$	—	$	—		$	19,315.5
Debt	3,366.3		300.0		258.5		316.8			924.3		—			5,165.9
Accounts payable and other current liabilities	709.8		77.6		24.4		9.6			70.4		—			891.8
Equity conversion feature of preferred stock	—		—		—		—			378.0		—			378.0
Employee benefit obligations	92.1		—		—		—			2.8		—			94.9
Deferred tax liabilities	491.9		—		—		—			—		—			491.9
Other liabilities	27.3		724.5		25.8		33.3			—		—			810.9
Affiliated debt and payables	—		15.2		100.0		273.3			—		(388.5		)	—
Total liabilities	4,687.4		20,432.8		408.7		633.0			1,375.5		(388.5		)	27,148.9
Temporary equity	—		—		0.2		—			333.2		—			333.4
Total stockholders’ equity	538.6		1,198.4		188.3		59.8			602.0		(1,985.1		)	602.0
Noncontrolling interests	423.8		257.0		—		(1.1		)	—		—			679.7
Total permanent equity	962.4		1,455.4		188.3		58.7			602.0		(1,985.1		)	1,281.7
Total liabilities and equity	$	5,649.8	$	21,888.2	$	597.2	$	691.7		$	2,310.7	$	(2,373.6	)	$	28,764.0



September 30, 2013	Consumer Products		Insurance		Energy		Financial Services			Corporate and Other		Eliminations			Total
Assets:
Investments	$	—	$	16,282.3	$	—	$	389.3		$	42.3	$	(248.0	)	$	16,465.9
Investment in subsidiaries and affiliates	—		62.0		—		—			2,012.9		(2,074.9		)	—
Affiliated loans and receivables	—		150.1		—		0.9			—		(151.0		)	—
Cash and cash equivalents	207.3		1,248.3		18.7		166.5			258.9		—			1,899.7
Receivables, net	546.9		—		22.2		1.2			41.0		—			611.3
Inventories, net	632.9		—		—		—			—		—			632.9
Accrued investment income	—		159.3		—		2.3			—		(0.4		)	161.2
Reinsurance recoverable	—		2,363.7		—		—			—		—			2,363.7
Deferred tax assets	33.0		260.4		—		—			—		—			293.4
Properties, including oil and natural gas properties, net	412.5		7.0		572.6		0.7			0.5		—			993.3
Goodwill	1,476.7		—		—		—			—		—			1,476.7
Intangibles, including DAC and VOBA, net	2,163.2		565.9		—		—			—		—			2,729.1
Other assets	154.2		84.1		4.1		11.3			27.9		—			281.6
Total assets	$	5,626.7	$	21,183.1	$	617.6	$	572.2		$	2,383.5	$	(2,474.3	)	$	27,908.8

Liabilities and Equity:
Insurance reserves	$	—	$	18,895.9	$	—	$	—		$	—	$	—		$	18,895.9
Debt	3,218.9		300.0		271.2		181.8			924.2		—			4,896.1
Accounts payable and other current liabilities	849.4		52.9		32.8		6.3			71.3		—			1,012.7
Equity conversion feature of preferred stock	—		—		—		—			330.8		—			330.8
Employee benefit obligations	96.6		—		—		—			3.0		—			99.6
Deferred tax liabilities	492.8		—		—		—			—		—			492.8
Other liabilities	28.9		640.2		25.4		23.3			0.2		—			718.0
Affiliated debt and payables	—		0.8		102.2		293.3			—		(396.3		)	—
Total liabilities	4,686.6		19,889.8		431.6		504.7			1,329.5		(396.3		)	26,445.9
Temporary equity	—		—		0.1		—			329.3		—			329.4
Total stockholders’ equity	531.0		1,293.3		185.9		67.8			724.7		(2,078.0		)	724.7
Noncontrolling interests	409.1		—		—		(0.3		)	—		—			408.8
Total permanent equity	940.1		1,293.3		185.9		67.5			724.7		(2,078.0		)	1,133.5
Total liabilities and equity	$	5,626.7	$	21,183.1	$	617.6	$	572.2		$	2,383.5	$	(2,474.3	)	$	27,908.8

Harbinger Group Inc. - Condensed Consolidating Statements of Operations Information



Three months ended December 31, 2013	Consumer Products			Insurance			Energy			Financial Services			Corporate and Other			Eliminations			Total
Revenues:
Net consumer product sales	$	1,100.6		$	—		$	—		$	—		$	—		$	—		$	1,100.6
Oil and natural gas	—			—			35.5			—			—			—			35.5
Insurance premiums	—			13.9			—			—			—			—			13.9
Net investment income	—			200.4			—			4.5			—			(3.7		)	201.2
Net investment gains	—			141.9			—			—			—			—			141.9
Insurance and investment product fees and other	—			16.9			—			—			—			—			16.9
Total revenues	1,100.6			373.1			35.5			4.5			—			(3.7		)	1,510.0
Operating costs and expenses:
Consumer products cost of goods sold	719.4			—			—			—			—			—			719.4
Oil and natural gas direct operating costs	—			—			16.1			—			—			—			16.1
Benefits and other changes in policy reserves	—			234.7			—			—			—			—			234.7
Selling, acquisition, operating and general expenses	236.0			29.9			13.4			8.4			29.4			—			317.1
Amortization of intangibles	20.2			23.2			—			—			—			—			43.4
Total operating costs and expenses	975.6			287.8			29.5			8.4			29.4			—			1,330.7
Operating income (loss)	125.0			85.3			6.0			(3.9		)	(29.4		)	(3.7		)	179.3
Equity in net income (losses) of subsidiaries	—			—			—			—			71.5			(71.5		)	—
Interest expense	(57.0		)	(5.6		)	(2.4		)	—			(19.0		)	—			(84.0		)
Affiliated interest expense	—			—			(2.3		)	(1.4		)	—			3.7			—
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	—			—			—			—			(47.2		)	—			(47.2		)
Gain on contingent purchase price reduction	—			—			—			—			0.5			—			0.5
Other expense, net	(0.9		)	—			(3.4		)	(3.7		)	(3.9		)	—			(11.9		)
(Loss) income from continuing operations before income taxes	67.1			79.7			(2.1		)	(9.0		)	(27.5		)	(71.5		)	36.7
Income tax expense	12.7			26.5			—			(0.2		)	(0.7		)	—			38.3
Net (loss) income	54.4			53.2			(2.1		)	(8.8		)	(26.8		)	(71.5		)	(1.6		)
Less: Net income (loss) attributable to noncontrolling interest	22.6			3.3			—			(0.7		)	—			—			25.2
Net (loss) income attributable to controlling interest	31.8			49.9			(2.1		)	(8.1		)	(26.8		)	(71.5		)	(26.8		)
Less: Preferred stock dividends and accretion	—			—			—			—			12.2			—			12.2
Net (loss) income attributable to common and participating preferred stockholders	$	31.8		$	49.9		$	(2.1	)	$	(8.1	)	$	(39.0	)	$	(71.5	)	$	(39.0	)



Three months ended December 30, 2012	Consumer Products			Insurance		Energy		Financial Services			Corporate and Other			Eliminations			Total
Revenues:
Net consumer product sales	$	870.3		$	—	$	—	$	—		$	—		$	—		$	870.3
Insurance premiums	—			13.8		—		—			—			—			13.8
Net investment income	—			169.6		—		8.4			—			—			178.0
Net investment gains	—			146.5		—		—			—			—			146.5
Insurance and investment product fees and other	—			13.7		—		—			—			—			13.7
Total revenues	870.3			343.6		—		8.4			—			—			1,222.3
Operating costs and expenses:
Consumer products cost of goods sold	582.1			—		—		—			—			—			582.1
Benefits and other changes in policy reserves	—			83.6		—		—			—			—			83.6
Selling, acquisition, operating and general expenses	202.9			26.9		—		3.3			21.5			—			254.6
Amortization of intangibles	17.1			69.5		—		—			—			—			86.6
Total operating costs and expenses	802.1			180.0		—		3.3			21.5			—			1,006.9
Operating income	68.2			163.6		—		5.1			(21.5		)	—			215.4
Equity in net income of subsidiaries	—			—		—		—			107.2			(107.2		)	—
Interest expense	(69.9		)	—		—		—			(73.2		)	—			(143.1		)
Affiliated interest expense	—			0.7		—		(0.7		)	—			—			—
Loss from the change in the fair value of the equity conversion feature of preferred stock	—			—		—		—			68.9			—			68.9
Other (expense) income, net	(1.6		)	0.2		—		—			(7.3		)	—			(8.7		)
Income from continuing operations before income taxes	(3.3		)	164.5		—		4.4			74.1			(107.2		)	132.5
Income tax expense	10.6			53.8		—		—			—			—			64.4
Net income	(13.9		)	110.7		—		4.4			74.1			(107.2		)	68.1
Less: Net income attributable to noncontrolling interest	(6.2		)	—		—		0.2			—			—			(6.0		)
Net income attributable to controlling interest	(7.7		)	110.7		—		4.2			74.1			(107.2		)	74.1
Less: Preferred stock dividends and accretion	—			—		—		—			12.1			—			12.1
Net income attributable to common and participating preferred stockholders	$	(7.7	)	$	110.7	$	—	$	4.2		$	62.0		$	(107.2	)	$	62.0

Subsequent Events	3 Months Ended
Subsequent Events	Dec. 31, 2013
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events HGI Issuance of Senior Unsecured Notes On January 15, 2014, the Company, entered into a note Purchase Agreement with several purchasers named therein (the "Purchase Agreement"). In connection with the Purchase Agreement, on January 21, 2014, the Company issued $200.0 aggregate principal amount of 7.75% senior unsecured notes due 2022. The 7.75% Notes were issued pursuant to an indenture dated as of January 21, 2014 (the "Indenture") by and between the Company and Wells Fargo Bank, National Association, a national banking association ("Wells Fargo"), as trustee. The 7.75% Notes were priced at 100% of par plus accrued interest from January 21, 2014. Spectrum Brands' Acquisition of The Liquid Fence Company On January 2, 2014, Spectrum Brands completed the $34.8 cash acquisition of The Liquid Fence Company, Inc. ("Liquid Fence"), a producer of animal repellents. Spectrum Brands will account for the acquisition in accordance with ASC 805. Spectrum Brands is in the process of completing the preliminary purchase accounting.

Basis of Presentation, Significant Accounting Polices and Practicies and Recent Accounting Pronouncements (Policies)	3 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Recent Accounting Pronouncements Offsetting Assets and Liabilities In December 2011, the Financial Accounting Standards Board ("FASB") issued amended disclosure requirements for offsetting financial assets and financial liabilities to allow investors to better compare financial statements prepared under US GAAP with financial statements prepared under International Financial Reporting Standards. The new standards are effective for the Company beginning in the first quarter of its fiscal year ending September 30, 2014. ASU 2011-11 was adopted by the Company effective October 1, 2013. The Company does not offset any of its derivative transactions, including bifurcated embedded derivatives, in its statement of financial position. Through FGL, the Company only enters into purchased equity options and long futures contracts. The Company has not entered into any repurchase and reverse repurchase agreements or securities borrowing and lending transactions. Accordingly, no additional disclosures are required. Investments in Qualified Affordable Housing Projects In January 2014, the FASB issued amended guidance which allows investors in Low Income Housing Tax Credit (“LIHTC”) programs that meet specified conditions to present the net tax benefits (net of the amortization of the cost of the investment) within income tax expense. The cost of the investments that meet the specified conditions will be amortized in proportion to (and over the same period as) the total expected tax benefits, including the tax credits and other tax benefits, as they are realized on the tax return. The guidance is required to be applied retrospectively, if investors elect the proportional amortization method. However, if investors have existing LIHTC investments accounted for under the effective-yield method at adoption, they may continue to apply that method for those existing investments. The new standards will become effective for the Company beginning in the first quarter of its fiscal year ending September 30, 2016. The Company is currently evaluating the impact of this new accounting guidance on its consolidated financial position and results of operations. Joint and Several Liability Arrangements In February 2013, the FASB issued ASU 2013-04, “Liabilities (Topic 405):Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date” (“ASU 2013-04”). ASU 2013-04 provides guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date, except for obligations addressed within existing guidance in GAAP. The update is effective for fiscal years ending after December 15, 2014 and is required to be applied retrospectively to all prior periods presented for those obligations that existed upon adoption of ASU 2013-04. The Company is currently assessing the potential impact of ASU 2013-04. Presentation of Unrecognized Tax Benefit In July 2013, the FASB issued new accounting guidance which requires entities to present unrecognized tax benefits as a reduction of a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward, except to the extent the net operating loss carryforwards or tax credit carryforwards are not available to be used at the reporting date to settle additional income taxes, and the entity does not intend to use them for this purpose. The new accounting guidance is consistent with how the Company has historically accounted for unrecognized tax benefits in its Consolidated Statements of Financial Position; therefore, the Company does not expect the adoption of this guidance to have a significant impact on its consolidated financial statements.
Oil and natural gas properties	Oil and natural gas properties Ceiling Test Exemption Pursuant to Rule 4-10(c)(4) of Regulation S-X, our equity investment in an oil and natural gas joint venture (the “EXCO/HGI JV”) was required to compute its ceiling test using the simple average spot price for the trailing twelve month period for oil and natural gas as of December 31, 2013. The computation resulted in the carrying costs of the EXCO/HGI JV's unamortized proved oil and natural gas properties, exceeding the December 31, 2013 ceiling test limitation by approximately $184.8. Given the short passage of time between closing of these acquisitions and the required ceiling test computation, HGI requested, and received, an exemption from the SEC to exclude the acquisition of these oil and natural gas properties from the ceiling test assessments for a period of twelve months following the corresponding acquisition dates. The exemption will expire on March 31, 2014 and at that time, the EXCO/HGI JV will be required to record any impairment to reflect the ceiling test limitation pursuant to Rule 4-10(c)(4) of Regulation S-X. The ceiling test requires companies using the full cost accounting method to price period ending proved reserves using the simple average spot price for the trailing twelve month period, which may not be indicative of actual market values. The EXCO/HGI JV's pricing for these acquisitions are based on models which incorporate, among other things, market prices based on NYMEX futures as of the acquisition date. The EXCO/HGI JV believes the NYMEX futures contracts reflects an independent proxy for fair value. If factors were to arise that would negatively impact the fair value of the acquired properties and were deemed to be other than a temporary trend, the EXCO/HGI JV would assess these acquisitions for impairment during the requested exemption period. Further, if the EXCO/HGI JV cannot demonstrate that fair value exceeds the calculated ceiling test limitation during the requested exemption periods prior to issuance of its financial statements, the EXCO/HGI JV is required to recognize impairment related to these acquisitions. The ceiling test calculation and impairment evaluation are based upon estimates of proved reserves. There are numerous uncertainties inherent in estimating quantities of proved reserves, in projecting the future rates of production and in the timing of development activities. The accuracy of any reserve estimate is a function of the quality of available data and of engineering and geological interpretation and judgment. Results of drilling, testing and production subsequent to the date of the estimate may justify revision of such estimate. Accordingly, reserve estimates are often different from the quantities of oil, natural gas and natural gas liquids that are ultimately recovered. Insurance Subsidiary Financial Information The Company’s insurance subsidiaries file financial statements with state insurance regulatory authorities and the National Association of Insurance Commissioners (“NAIC”) that are prepared in accordance with Statutory Accounting Principles (“SAP”) prescribed or permitted by such authorities, which may vary materially from US GAAP. Prescribed SAP includes the Accounting Practices and Procedures Manual of the NAIC as well as state laws, regulations and administrative rules. Permitted SAP encompasses all accounting practices not so prescribed. The principal differences between statutory financial statements and financial statements prepared in accordance with US GAAP are that statutory financial statements do not reflect deferred acquisition costs (“DAC”) and value of business acquired (“VOBA”), some bond portfolios may be carried at amortized cost, assets and liabilities are presented net of reinsurance, contractholder liabilities are generally valued using more conservative assumptions and certain assets are non-admitted. Accordingly, statutory operating results and statutory capital and surplus may differ substantially from amounts reported in the US GAAP basis financial statements for comparable items On November 1, 2013, FGL Insurance re-domesticated from Maryland to Iowa. After re-domestication, Fidelity and Guaranty Life Insurance Company's ("FGL Insurance") elected to apply Iowa-prescribed accounting practices that permit Iowa-domiciled insurers to report equity call options used to economically hedge FIA index credits at amortized cost for statutory accounting purposes and to calculate FIA statutory reserves such that index credit returns will be included in the reserve only after crediting to the annuity contract. This resulted in a $11.5 decrease to statutory capital and surplus. Also, the Iowa Insurance Division granted FGL Insurance a permitted statutory accounting practice to reclassify its negative unassigned surplus balance of $805.8 (unaudited) to additional paid in capital as of April 6, 2011, the date the Company acquired FGL Insurance, which will have the effect of setting FGL Insurance’s statutory unassigned surplus to zero as of this date. The prescribed and permitted statutory accounting practice will have no impact on the Company’s consolidated financial statements which are prepared in accordance with U. S. GAAP. As of December 31, 2013 Fidelity and Guaranty Life Insurance Company of New York ("FGL NY Insurance") did not follow any prescribed or permitted statutory accounting practices that differ from the NAIC’s statutory accounting practices. However, FGL Insurance’s statutory carrying value of Raven Re reflects the effect of permitted practices Raven Re received. Raven Re is also permitted to follow Iowa prescribed practice statutory accounting for its reserves on reinsurance assumed from FGL Insurance. Without such permitted statutory accounting Raven Re’s statutory capital and surplus would be negative and its risk-based capital would fall below the minimum regulatory requirements.
Offsetting Assets and Liabilities	Offsetting Assets and Liabilities

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 01

-Paragraph b

-Subparagraph 6

-Article 10

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 270

-SubTopic 10

-Section 45

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 270

-SubTopic 10

-Section 45

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 250

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22499-107794

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 250

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22580-107794

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Direct Effects of a Change in Accounting Principle

-URI http://asc.fasb.org/extlink&oid=6510796

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Indirect Effects of a Change in Accounting Principle

-URI http://asc.fasb.org/extlink&oid=6515603

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Accounting Change

-URI http://asc.fasb.org/extlink&oid=6503790

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Change in Accounting Principle

-URI http://asc.fasb.org/extlink&oid=6507316

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 270

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.10-01.(b)(6))

-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Retrospective Application

-URI http://asc.fasb.org/extlink&oid=6523989

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 250

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22583-107794

+ Details

Acquisitions (Tables)

3 Months Ended

Dec. 31, 2013

Business Acquisition [Line Items]

Company's Pro Forma Results



	Three months ended
	December 30, 2012
Revenues:
Reported revenues	$	1,222.3
HHI adjustment	191.8
EXCO/HGI JV adjustment	36.5
Pro forma revenues	$	1,450.6

Net income:
Reported net income	$	68.1
HHI adjustment	4.9
EXCO/HGI JV adjustment	0.6
Pro forma net income	$	73.6

Basic net income per common share attributable to controlling interest:
Reported net income per common share	$	0.31
HHI adjustment	0.04
EXCO/HGI JV adjustment	—
Pro forma net income per common share	$	0.35

Diluted net income per common share attributable to controlling interest:
Reported diluted net income per common share	$	0.03
HHI adjustment	0.02
EXCO/HGI JV adjustment	—
Pro forma diluted net income per common share	$	0.05

Investments (Tables)

3 Months Ended

Dec. 31, 2013

Investments, Debt and Equity Securities [Abstract]

Available-for-Sale Securities

The Company’s consolidated investments are summarized as follows:



	December 31, 2013
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Estimated Fair Value		Carrying Value

Fixed-maturity securities, available-for sale
Asset-backed securities	$	1,590.7	$	19.1	$	(8.0	)	$	1,601.8	$	1,601.8
Commercial mortgage-backed securities	422.6		25.2		(3.2		)	444.6		444.6
Corporates	9,963.8		272.1		(189.3		)	10,046.6		10,046.6
Hybrids	400.5		20.8		(3.2		)	418.1		418.1
Municipals	1,121.2		45.2		(45.0		)	1,121.4		1,121.4
Agency residential mortgage-backed securities	88.9		2.2		(0.1		)	91.0		91.0
Non-agency residential mortgage-backed securities	1,564.1		99.2		(11.3		)	1,652.0		1,652.0
U.S. Government	711.5		5.8		(6.2		)	711.1		711.1
Total fixed maturities	15,863.3		489.6		(266.3		)	16,086.6		16,086.6
Equity securities
Available-for-sale	293.9		6.8		(13.8		)	286.9		286.9
Held for trading	124.4		6.0		(41.4		)	89.0		89.0
Total equity securities	418.3		12.8		(55.2		)	375.9		375.9
Derivatives	148.3		147.0		(0.8		)	294.5		294.5
Asset-based loans	794.0		—		—			794.0		794.0
Other invested assets
Policy loans and other invested assets	117.3		—		—			117.3		117.3
Total investments	$	17,341.2	$	649.4	$	(322.3	)	$	17,668.3	$	17,668.3



	September 30, 2013
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Estimated Fair Value		Carrying Value

Fixed-maturity securities, available-for-sale
Asset-backed securities	$	1,505.7	$	22.6	$	(5.2	)	$	1,523.1	$	1,523.1
Commercial mortgage-backed securities	431.3		24.7		(1.6		)	454.4		454.4
Corporates	9,314.7		288.7		(185.1		)	9,418.3		9,418.3
Hybrids	412.6		19.5		(3.3		)	428.8		428.8
Municipals	998.8		49.0		(40.8		)	1,007.0		1,007.0
Agency residential mortgage-backed securities	96.5		2.4		(0.3		)	98.6		98.6
Non-agency residential mortgage-backed securities	1,304.0		77.4		(13.4		)	1,368.0		1,368.0
U.S. Government	998.5		7.2		(3.9		)	1,001.8		1,001.8
Total fixed-maturity securities	15,062.1		491.5		(253.6		)	15,300.0		15,300.0
Equity securities
Available-for-sale	274.6		6.7		(10.3		)	271.0		271.0
Held for trading	120.1		0.6		(39.2		)	81.5		81.5
Total equity securities	394.7		7.3		(49.5		)	352.5		352.5
Derivatives	141.7		88.5		(8.4		)	221.8		221.8
Asset-based loans	560.4		—		—			560.4		560.4
Policy loans and other invested assets	31.2		—		—			31.2		31.2
Total investments	$	16,190.1	$	587.3	$	(311.5	)	$	16,465.9	$	16,465.9

Amortized Cost and Fair Value of Fixed Maturity Available-for-Sale Securities



	December 31, 2013
	Amortized Cost		Fair Value
Corporates, Non-structured Hybrids, Municipal and U.S. Government securities:
Due in one year or less	$	345.5	$	348.1
Due after one year through five years	3,059.2		3,133.2
Due after five years through ten years	3,315.1		3,332.1
Due after ten years	5,444.4		5,448.3
Subtotal	12,164.2		12,261.7
Other securities which provide for periodic payments:
Asset-backed securities	1,590.7		1,601.8
Commercial-mortgage-backed securities	422.6		444.6
Structured hybrids	32.8		35.5
Agency residential mortgage-backed securities	88.9		91.0
Non-agency residential mortgage-backed securities	1,564.1		1,652.0
Total fixed maturity available-for-sale securities	$	15,863.3	$	16,086.6

Fair Value and Gross Unrealized Losses of Available-for-Sale-Securities

The fair value and gross unrealized losses of available-for-sale securities, aggregated by investment category, were as follows:



	December 31, 2013
	Less than 12 months					12 months or longer					Total
	Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses
Available-for-sale securities
Asset-backed securities	$	488.5	$	(6.8	)	$	127.5	$	(1.2	)	$	616.0	$	(8.0	)
Commercial-mortgage-backed securities	29.4		(0.5		)	5.9		(2.7		)	35.3		(3.2		)
Corporates	3,355.4		(163.0		)	477.9		(26.3		)	3,833.3		(189.3		)
Equities	131.7		(13.8		)	6.9		—			138.6		(13.8		)
Hybrids	106.3		(3.1		)	8.3		(0.1		)	114.6		(3.2		)
Municipals	478.2		(28.4		)	168.1		(16.6		)	646.3		(45.0		)
Agency residential mortgage-backed securities	11.9		(0.1		)	0.5		—			12.4		(0.1		)
Non-agency residential mortgage-backed securities	354.5		(10.6		)	55.2		(0.7		)	409.7		(11.3		)
U.S. Government	338.0		(6.2		)	—		—			338.0		(6.2		)
Total available-for-sale securities	$	5,293.9	$	(232.5	)	$	850.3	$	(47.6	)	$	6,144.2	$	(280.1	)
Total number of available-for-sale securities in an unrealized loss position			634					109					743



	September 30, 2013
	Less than 12 months					12 months or longer					Total
	Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses
Available-for-sale securities
Asset-backed securities	$	329.3	$	(4.5	)	$	81.5	$	(0.7	)	$	410.8	$	(5.2	)
Commercial mortgage-backed securities	26.6		(0.5		)	4.9		(1.1		)	31.5		(1.6		)
Corporates	3,457.2		(175.0		)	186.0		(10.1		)	3,643.2		(185.1		)
Equities	118.6		(9.1		)	32.2		(1.2		)	150.8		(10.3		)
Hybrids	52.0		(3.3		)	—		—			52.0		(3.3		)
Municipals	333.3		(27.3		)	144.4		(13.5		)	477.7		(40.8		)
Agency residential mortgage-backed securities	9.8		(0.1		)	1.1		(0.2		)	10.9		(0.3		)
Non-agency residential mortgage-backed securities	325.2		(12.2		)	69.9		(1.2		)	395.1		(13.4		)
U.S. Government	753.9		(3.9		)	—		—			753.9		(3.9		)
Total available-for-sale securities	$	5,405.9	$	(235.9	)	$	520.0	$	(28.0	)	$	5,925.9	$	(263.9	)
Total number of available-for-sale securities in an unrealized loss position			588					78					666

Reconciliation of Other-than-Temporary Impairment on Fixed Maturity



	Three months ended
	December 31, 2013		December 30, 2012
Beginning balance	$	2.7	$	2.7
Increases attributable to credit losses on securities:
Other-than-temporary impairment was previously recognized	—		—
Other-than-temporary impairment was not previously recognized	—		—
Ending balance	$	2.7	$	2.7

Portfolio of Asset-Backed Loans and Other Invested Assets



	December 31, 2013		September 30, 2013
Asset-based loans, by major industry:
Apparel	$	235.7	$	252.9
Jewelry	117.1		125.8
Sporting Goods	16.3		25.1
Manufacturing	55.8		34.3
Transportation	42.5		85.7
Electronics	250.0		—
Other	83.6		41.8
Total asset-based loans	801.0		565.6
Less: Allowance for credit losses	7.0		5.2
Total asset-based loans, net	$	794.0	$	560.4

Schedule of Allowance for Credit Losses

The following table presents the activity in its allowance for credit losses for the three months ended December 31, 2013 and December 30, 2012:



	Three months ended
	December 31, 2013		December 30, 2012
Allowance for credit losses:
Balance at beginning of period	$	5.2	$	1.4
Provision for credit losses	1.8		1.2
Balance at end of period	$	7.0	$	2.6

Schedule of Credit Quality of Asset-Based Loan Portfolio

Credit Quality Indicators



	Internal Risk Rating
	Pass		Special Mention		Substandard		Doubtful		Total
December 31, 2013	$	204.7	$	338.8	$	257.5	$	—	$	801.0
September 30, 2013	$	306.9	$	36.7	$	222.0	$	—	$	565.6

Net Investment Income

The major sources of “Net investment income” on the accompanying Condensed Consolidated Statements of Operations were as follows:



	Three months ended
	December 31, 2013			December 30, 2012
Fixed maturity available-for-sale securities	$	191.8		$	167.6
Equity available-for-sale securities	4.5			4.7
Policy loans	0.2			0.3
Invested cash and short-term investments	0.1			0.8
Other investments	8.2			8.7
Gross investment income	204.8			182.1
External investment expense	(3.6		)	(4.1		)
Net investment income	$	201.2		$	178.0

Net Investment Gains

“Net investment gains” reported on the accompanying Condensed Consolidated Statements of Operations were as follows:



	Three months ended
	December 31, 2013			December 30, 2012
Net realized gains before other-than-temporary impairments	$	9.8		$	172.5
Gross other-than-temporary impairments	—			(0.5		)
Net realized gains on fixed maturity available-for-sale securities	9.8			172.0
Realized gains on equity securities	5.4			—
Net realized gains on securities	15.2			172.0
Realized gains on certain derivative instruments	66.8			15.6
Unrealized gains (losses) on certain derivative instruments	60.6			(41.2		)
Change in fair value of derivatives	127.4			(25.6		)
Realized (losses) gains on other invested assets	(0.7		)	0.1
Net investment gains	$	141.9		$	146.5

Cash Flows from Consolidated Investing Activities by Security

Cash flows from consolidated investing activities by security classification were as follows:



	Three months ended
	December 31, 2013			December 30, 2012
Proceeds from investments sold, matured or repaid:
Available-for-sale	$	1,705.9		$	2,913.4
Trading (acquired for holding)	—			91.0
Derivatives and other	114.4			50.3
	$	1,820.3		$	3,054.7
Cost of investments acquired:
Available-for-sale	$	(2,598.5	)	$	(3,395.1	)
Trading (acquired for holding)	(4.4		)	—
Derivatives and other	(125.3		)	(45.3		)
	$	(2,728.2	)	$	(3,440.4	)

Concentration Risk Disclosure [Text Block]

Concentrations of Financial Instruments

Derivative Financial Instruments (Tables)

3 Months Ended

Dec. 31, 2013

Derivative [Line Items]

Fair Value of Outstanding Derivative Contracts in Condensed Consolidated Balance Sheets

The fair value of outstanding derivative contracts recorded in the accompanying Condensed Consolidated Balance Sheets were as follows:



Asset Derivatives	Classification	December 31, 2013		September 30, 2013
Derivatives designated as hedging instruments:
Commodity swap and option agreements	Receivables, net	$	1.3	$	0.4
Commodity swap and option agreements	Other assets	0.3		—
Foreign exchange forward agreements	Receivables, net	3.0		1.7
Total asset derivatives designated as hedging instruments		4.6		2.1
Derivatives not designated as hedging instruments:
Commodity contracts	Receivables, net	0.4		3.7
Call options	Derivatives	294.1		221.8
Futures contracts	Derivatives	0.4		—
Foreign exchange contracts	Receivables, net	0.2		0.1
Total asset derivatives		$	299.7	$	227.7

Pretax Impact of Derivative Instruments Designated as Cash Flow Hedges on Accompanying Condensed Consolidated Statements of Operations, and Within AOCI



Derivatives in Cash Flow Hedging Relationships	Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)						Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)						Amount of Gain ( Loss) Recognized in Income on Derivatives (Ineffective Portion and Amount Excluded from Effectiveness Testing)				Classification
Three months ended	December 31, 2013			December 30, 2012			December 31, 2013			December 30, 2012			December 31, 2013		December 30, 2012

Commodity contracts	$	1.1		$	(0.2	)	$	(0.3	)	$	(0.1	)	$	0.2	$	—	Consumer products cost of goods sold
Foreign exchange contracts	0.2			0.5			0.1			0.1			—		—		Net consumer products sales
Foreign exchange contracts	(0.4		)	(0.4		)	(0.7		)	(0.5		)	—		—		Consumer products cost of goods sold
Total	$	0.9		$	(0.1	)	$	(0.9	)	$	(0.5	)	$	0.2	$	—

Summary of Gain (Loss) Recognized in Income on Derivatives

During the three months ended December 31, 2013 and December 30, 2012 the Company recognized the following gains (losses) on these derivatives:



Derivatives Not Designated as Hedging Instruments	Gain (Loss) Recognized in Income on Derivatives						Classification
	Three months ended
	December 31, 2013			December 30, 2012
Equity conversion feature of preferred stock	$	(47.2	)	$	68.9		(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Oil and natural gas commodity contracts	(3.4		)	—			Other expense, net
Commodity contracts	(0.1		)	—			Consumer products cost of goods sold
Foreign exchange contracts	0.8			(4.1		)	Other expense, net
Call options	114.3			(20.9		)	Net investment gains
Futures contracts	13.1			(4.7		)	Net investment gains
FIA embedded derivatives	100.3			33.8			Benefits and other changes in policy reserves
Total	$	177.8		$	73.0

Volumes and Fair Value of Oil and Natural Gas Derivative Financial Instruments



(in millions, except volumes and prices)	Volume Mmmbtus/Mbbls	Weighted average strike price per Mmbtu/Bbl		December 31, 2013
Natural gas:
Swaps:
2014	16,316.0	$	4.15	$	(0.7	)
Total natural gas	16,316.0			$	(0.7	)
Oil:
Swaps:
2014	272.0	$	91.87	$	(1.0	)
Total oil	272.0			$	(1.0	)
Total oil and natural gas derivatives				$	(1.7	)

Call options [Member]

Derivative [Line Items]

FGL's Exposure to Credit Loss on Call Options Held

Information regarding FGL’s exposure to credit loss on the call options it holds is presented in the following table:



		December 31, 2013								September 30, 2013
Counterparty	Credit Rating (Moody's/S&P)	Notional Amount		Fair Value		Collateral		Net Credit Risk		Notional Amount		Fair Value		Collateral		Net Credit Risk
Merrill Lynch	NA/A	$	2,157.9	$	99.6	$	45.1	$	54.5	$	2,037.8	$	70.7	$	—	$	70.7
Deutsche Bank	A2/A	1,706.8		70.4		—		70.4		1,620.4		51.7		23.0		28.7
Morgan Stanley	A3/A	2,379.0		103.1		74.7		28.4		2,264.1		75.7		49.0		26.7
Royal Bank of Scotland	A3/A	245.3		16.9		—		16.9		364.3		20.3		—		20.3
Barclay's Bank	A2/A	117.8		4.1		—		4.1		120.8		3.4		—		3.4
		$	6,606.8	$	294.1	$	119.8	$	174.3	$	6,407.4	$	221.8	$	72.0	$	149.8

Fair Value of Financial Instruments (Tables)

3 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities not Measured at Fair Value [Table Text Block]



	December 31, 2013
	Level 1		Level 2		Level 3		Fair Value		Carrying Amount
Assets
Policy loans and other invested assets	$	—	$	—	$	117.3	$	117.3	$	117.3
Asset-based loans	—		—		794.0		794.0		794.0
Total financial assets	$	—	$	—	$	911.3	$	911.3	$	911.3

Liabilities
Total debt (a)	$	—	$	5,351.3	$	—	$	5,351.3	$	5,165.9
Redeemable preferred stock, excluding equity conversion feature	—		—		378.8		378.8		333.4
Investment contracts, included in contractholder funds	—		—		12,513.8		12,513.8		13,875.0
Total financial liabilities	$	—	$	5,351.3	$	12,892.6	$	18,243.9	$	19,374.3



	September 30, 2013
	Level 1		Level 2		Level 3		Estimated Fair Value		Carrying Amount
Assets
Policy loans and other invested assets	$	—	$	—	$	31.2	$	31.2	$	31.2
Asset-based loans	—		—		560.4		560.4		560.4
Total financial assets	$	—	$	—	$	591.6	$	591.6	$	591.6

Liabilities
Total debt (a)	$	—	$	4,773.2	$	—	$	4,773.2	$	4,896.1
Redeemable preferred stock, excluding equity conversion feature	—		—		377.1		377.1		329.4
Investment contracts, included in contractholder funds	—		—		12,378.6		12,378.6		13,703.8
Total financial liabilities	$	—	$	4,773.2	$	12,755.7	$	17,528.9	$	18,929.3


(a)	The fair values of debt set forth above are generally based on quoted or observed market prices.


(b)	The carrying amounts of trade receivables, accounts payable, accrued investment income and portions of other insurance liabilities approximate fair value due to their short duration and, accordingly, they are not presented in the tables above.

Assets and Liabilities Carrying at Fair Value on Recurring Basis

The Company’s consolidated assets and liabilities measured at fair value are summarized according to the hierarchy previously described as follows:



	December 31, 2013
	Level 1		Level 2		Level 3		Fair Value
Assets
Cash and cash equivalents (a)	$	1,293.8	$	—	$	—	$	1,293.8
Contingent purchase price reduction receivable	—		—		41.5		41.5
Derivatives:
Foreign exchange forward agreements	—		3.2		—		3.2
Commodity swap and option agreements	—		2.0		—		2.0
Call options and futures contracts	—		294.5		—		294.5
Fixed maturity securities, available-for-sale:
Asset-backed securities	—		1,592.0		9.8		1,601.8
Commercial mortgage-backed securities	—		438.6		6.0		444.6
Corporates	—		9,439.5		607.1		10,046.6
Hybrids	—		418.1		—		418.1
Municipals	—		1,087.1		34.3		1,121.4
Agency residential mortgage-backed securities	—		91.0		—		91.0
Non-agency residential mortgage-backed securities	—		1,652.0		—		1,652.0
U.S. Government	502.5		208.6		—		711.1
Equity securities:
Available-for-sale	—		286.9		—		286.9
Trading	78.2		—		10.8		89.0
Funds withheld receivable	—		160.8		—		160.8
Total financial assets	$	1,874.5	$	15,674.3	$	709.5	$	18,258.3

Liabilities
Derivatives:
FIA embedded derivatives, included in contractholder funds	$	—	$	—	$	1,644.7	$	1,644.7
Front Street future policyholder benefit liability	—		—		149.9		149.9
Foreign exchange forward agreements	—		9.1		—		9.1
Commodity swap and option agreements	—		2.2		—		2.2
Equity conversion feature of preferred stock	—		—		378.0		378.0
Total financial liabilities	$	—	$	11.3	$	2,172.6	$	2,183.9



	September 30, 2013
	Level 1		Level 2		Level 3		Fair Value
Assets
Cash and cash equivalents (a)	$	1,899.7	$	—	$	—	$	1,899.7
Contingent purchase price reduction receivable	—		—		41.0		41.0
Derivatives:
Foreign exchange forward agreements	—		1.8		—		1.8
Commodity swap and option agreements	—		4.1		—		4.1
Call options and futures contracts	—		221.8		—		221.8
Fixed maturity securities, available-for-sale:
Asset-backed securities	—		1,518.1		5.0		1,523.1
Commercial mortgage-backed securities	—		448.7		5.7		454.4
Corporates	—		8,957.2		461.1		9,418.3
Hybrids	—		428.8				428.8
Municipals	—		1,007.0		—		1,007.0
Agency residential mortgage-backed securities	—		98.6		—		98.6
Non-agency residential mortgage-backed securities	—		1,368.0		—		1,368.0
U.S. Government	790.9		210.9		—		1,001.8
Equity securities:
Available-for-sale	—		271.0		—		271.0
Trading	70.8		—		10.7		81.5
Total financial assets	$	2,761.4	$	14,536.0	$	523.5	$	17,820.9

Liabilities
Derivatives:
FIA embedded derivatives, included in contractholder funds	$	—	$	—	$	1,544.4	$	1,544.4
Futures contracts	—		1.0		—		1.0
Foreign exchange forward agreements	—		10.0		—		10.0
Commodity swap and option agreements	—		2.4		—		2.4
Equity conversion feature of preferred stock	—		—		330.8		330.8
Total financial liabilities	$	—	$	13.4	$	1,875.2	$	1,888.6

Schedule of Unobservable Inputs Used for Level Three Fair Value Measurements of Financial Instruments on Recurring Basis



			Fair Value at				Range (Weighted average)
Assets	Valuation Technique	Unobservable Input(s)	December 31, 2013		September 30, 2013		December 31, 2013	September 30, 2013
Contingent purchase price reduction receivable	Discounted cash flow	Probability of collection	$	41.5	$	41.0	88% - 96% (92%)	88% - 96% (92%)
		Expected term					6 months	9 months
		Discount rate					1%	1%
		Credit insurance risk premium					11%	11%
Asset-backed securities	Broker-quoted	Offered quotes	9.8		5.0		98% - 107% (101%)	100% - 107% (101%)
Commercial mortgage-backed securities	Broker-quoted	Offered quotes	6.0		5.7		102%	96%
Corporates	Broker-quoted	Quoted prices	540.9		404.5		0% - 115% (92%)	0% - 113% (90%)
Corporates	Market Pricing	Offered quotes	66.2		56.6		91% - 132% (99%)	90% - 131% (97%)
Municipal	Broker-quoted	Offered quotes	34.3		—		98%	—%
Equity	Market Pricing	Revenue multiple	10.8				0.3x - 0.4x
		Probably of transaction closing					95%
	Option Pricing	Risk-adjusted rate			10.7			25.0%
		Risk-free discount factor						0.999
		Risk-adjusted discount factor						0.995
		Upward movement factor (Mu)						1.1
		Downward movement factor (Md)						0.9
		Probability of upward movement (Pu)						48.6%
		Probability of downward movement (Pd)						51.4%
Total			$	709.5	$	523.5

Liabilities
FIA embedded derivatives, included in contractholder funds	Discounted cash flow	Market value of option	$	1,644.7	$	1,544.4	0% - 43% (5%)	0% - 38% (4%)
		SWAP rates					2% - 3% (2%)	2% - 3% (2%)
		Mortality multiplier					80%	80%
		Surrender rates					0.50% - 75% (7%)	0.50% - 75% (7%)
		Non-performance spread					0.25%	0.25% - 0.25% (0.25%)
Front Street future policyholder benefit liability	Discounted cash flow	Non-performance risk spread	149.9		—		0.65% - 1.5%	—%
		Liquidity risk spread					0.5%	—%



			Fair Value at				Range (Weighted average)
Assets	Valuation Technique	Unobservable Input(s)	December 31, 2013		September 30, 2013		December 31, 2013	September 30, 2013
Equity conversion feature of preferred stock	Monte Carlo simulation / Option model	Annualized volatility of equity	378.0		330.8		40%	42%
		Discount yield					11%	11%
		Non-cash accretion rate					0%	0%
		Calibration adjustment					0%	0% - 1.0% (0.3%)
Total			$	2,172.6	$	1,875.2

Changes in Fair Value of Financial Instruments



	Three months ended December 31, 2013
	Balance at Beginning of Period		Total Gains (Losses)													Net transfer In (Out) of Level 3		Balance at End of Period
	Balance at Beginning of Period		Included in Earnings			Included in AOCI			Purchases		Sales		Settlements			Net transfer In (Out) of Level 3		Balance at End of Period
Assets
Contingent purchase price reduction receivable	$	41.0	$	0.5		$	—		$	—	$	—	$	—		$	—	$	41.5
Fixed maturity securities available-for-sale:
Asset-backed securities	5.0		—			(0.2		)	5.0		—		—					9.8
Commercial mortgage-backed securities	5.7		—			0.3			—		—		—					6.0
Corporates	461.1		—			(6.1		)	152.6		—		(0.5		)			607.1
Municipals	—		—			(0.7		)	35.0		—		—			—		34.3
Equity securities - trading	10.7		0.1			—			—		—		—			—		10.8
Total assets at fair value	$	523.5	$	0.6		$	(6.7	)	$	192.6	$	—	$	(0.5	)	$	—	$	709.5

	Balance at Beginning of Period		Total (Gains) Losses													Net transfer In (Out) of Level 3		Balance at End of Period
	Balance at Beginning of Period		Included in Earnings			Included in AOCI			Purchases		Sales		Settlements			Net transfer In (Out) of Level 3		Balance at End of Period
Liabilities
FIA embedded derivatives, included in contractholder funds	$	1,544.4	$	100.3		$	—		$	—	$	—	$	—		$	—	$	1,644.7
FSR future policyholder benefit liability	—		(0.7		)	—			150.6		—		—			—		149.9
Equity conversion feature of preferred stock	330.8		47.2			—			—		—		—			—		378.0
Total liabilities at fair value	$	1,875.2	$	146.8		$	—		$	150.6	$	—	$	—		$	—	$	2,172.6



	Three months ended December 30, 2012
	Balance at Beginning of Period		Total Gains (Losses)														Net transfer In (Out) of Level 3 (a)			Balance at End of Period
	Balance at Beginning of Period		Included in Earnings			Included in AOCI			Purchases		Sales			Settlements			Net transfer In (Out) of Level 3 (a)			Balance at End of Period
Assets
Contingent purchase price reduction receivable	$	41.0	$	—		$	—		$	—	$	—		$	—		$	—		$	41.0
Fixed maturity securities available-for-sale:
Asset-backed securities	15.9		—			(0.1		)	—		—			—			(10.5		)	5.3
Commercial mortgage-backed securities	5.0		—			0.1			1.0		—			—			—			6.1
Corporates	135.3		(0.2		)	(2.0		)	133.2		(9.6		)	(0.7		)	0.1			256.1
Hybrids	8.8		—			(0.1		)	—		—			—			(3.7		)	5.0
Total assets at fair value	$	206.0	$	(0.2	)	$	(2.1	)	$	134.2	$	(9.6	)	$	(0.7	)	$	(14.1	)	$	313.5

	Balance at Beginning of Period		Total (Gains) Losses														Net transfer In (Out) of Level 3 (a)			Balance at End of Period
	Balance at Beginning of Period		Included in Earnings			Included in AOCI			Purchases		Sales			Settlements			Net transfer In (Out) of Level 3 (a)			Balance at End of Period
Liabilities
FIA embedded derivatives, included in contractholder funds	$	1,550.8	$	(33.8	)	$	—		$	—	$	—		$	—		$	—		$	1,517.0
Equity conversion feature of preferred stock	232.0		(68.9		)	—			—		—			—			—			163.1
Total liabilities at fair value	$	1,782.8	$	(102.7	)	$	—		$	—	$	—		$	—		$	—		$	1,680.1


(a)	The net transfers in and out of Level 3 during the three months ended December 30, 2012 was exclusively to or from Level 2.

Goodwill and Intangibles, including DAC and VOBA (Tables)

3 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances

Definite lived intangible assets are summarized as follows:



	December 31, 2013							September 30, 2013
	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net		Amortizable Life
Customer relationships	$	886.3	$	(172.6	)	$	713.7	$	885.9	$	(160.8	)	$	725.1	15 to 20 years
Trade names	171.3		(48.7		)	122.6		171.6		(44.7		)	126.9		1 to 12 years
Technology assets	172.1		(43.4		)	128.7		172.1		(39.0		)	133.1		4 to 17 years
	$	1,229.7	$	(264.7	)	$	965.0	$	1,229.6	$	(244.5	)	$	985.1

Summary of Definite Lived Intangible Assets

A summary of the changes in the carrying amounts of goodwill and intangible assets, including FGL’s DAC and VOBA balances, are as follows:



				Intangible Assets
	Goodwill			Indefinite Lived		Definite Lived			VOBA			DAC			Total
Balance at September 30, 2013	$	1,476.7		$	1,178.1	$	985.1		$	225.3		$	340.6		$	2,729.1
Acquisitions (Note 3)	3.5			—		—			—			—			—
Deferrals	—			—		—			—			52.6			52.6
Less: Components of amortization -
Periodic amortization	—			—		(20.2		)	(28.7		)	(16.7		)	(65.6		)
Interest	—			—		—			3.7			3.3			7.0
Unlocking	—			—		—			11.8			3.4			15.2
Reclassifications	—			—		—			—			—			—
Adjustment for unrealized investment losses, net	—			—		—			1.6			6.3			7.9
Effect of translation	(4.0		)	3.4		0.1			—			—			3.5
Balance at December 31, 2013	$	1,476.2		$	1,181.5	$	965.0		$	213.7		$	389.5		$	2,749.7

Summary of Amortization Expense of Definite Lived Intangible Assets

Amortization expense for definite lived intangible assets is as follows:



	Three months ended
	December 31, 2013		December 30, 2012
Customer relationships	$	11.7	$	10.4
Trade names	4.1		3.6
Technology assets	4.4		3.1
	$	20.2	$	17.1

Estimated Amortization Expense for VOBA and DAC in Future Fiscal Periods

Estimated amortization expense for VOBA in future fiscal periods is as follows:



	Estimated Amortization Expense
Fiscal Year	VOBA
2014	$	33.4
2015	44.8
2016	39.5
2017	32.2
2018	25.9
2019 and thereafter	117.6

Debt (Tables)

3 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Summary of Debt

The Company’s consolidated debt consists of the following:



	December 31, 2013					September 30, 2013
	Amount			Rate		Amount			Rate
HGI:
7.875% Senior Secured Notes, due July 15, 2019	$	925.0		7.9	%	$	925.0		7.9	%
Spectrum Brands:
CAD Term Loan, due December 17, 2019	78.8			5.0	%	81.4			5.1	%
Term Loan, due September 4, 2017 (Tranche A)	850.0			3.0	%	850.0			3.0	%
Term Loan, due September 4, 2019 (Tranche C)	515.0			3.6	%	300.0			3.6	%
Term Loan, due December 17, 2019 (Tranche B)	—			—		513.3			4.6	%
Euro Term Loan, due September 4, 2019	308.0			3.8	%	—			—
6.75% Senior Notes, due March 15, 2020	300.0			6.8	%	300.0			6.8	%
6.375% Senior Notes, due November 15, 2020	520.0			6.4	%	520.0			6.4	%
6.625% Senior Notes, due November 15, 2022	570.0			6.6	%	570.0			6.6	%
ABL Facility, expiring May 24, 2017	110.0			1.8	%	—			5.7	%
Other notes and obligations	32.2			8.9	%	28.5			8.5	%
Capitalized lease obligations	91.1			6.3	%	67.4			6.2	%
FGL
6.375% Senior Notes, due April 1, 2021	300.0			6.4	%	300.0			6.4	%
EXCO/HGI JV
EXCO/HGI JV Credit Agreement, due February 14, 2018	258.5			2.7	%	271.2			2.7	%
Salus
Unaffiliated long-term debt of consolidated variable-interest entity	191.8			6.7	%	182.9			6.6	%
Secured borrowings under non-qualifying loan participations	125.0			11.0	%	—			—
Total	5,175.4					4,909.7
Original issuance (discounts) premiums on debt, net	(9.5		)			(13.6		)
Total debt	5,165.9					4,896.1
Less current maturities	107.9					102.9
Non-current portion of debt	$	5,058.0				$	4,793.2

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(e),(f))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 2

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 7

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 8

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Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 470

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

+ Details

Defined Benefit Plans (Tables)

3 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Components of Consolidated Net Periodic Benefit and Deferred Compensation Benefit Costs and Contributions Made

he components of consolidated net periodic benefit and deferred compensation benefit costs and contributions made are as follows:



	Three months ended
	December 31, 2013			December 30, 2012
Service cost	$	1.2		$	0.8
Interest cost	3.4			2.6
Expected return on assets	(3.6		)	(2.5		)
Recognized net actuarial loss	0.4			0.5
Net periodic benefit expense	$	1.4		$	1.4
Contributions made during period	$	3.4		$	0.7

Stock Compensation (Tables)

3 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of Stock Options Outstanding and Related Activity



	HGI						FGH				FGL
Stock Option Awards	Options		Weighted Average Exercise Price		Weighted Average Grant Date Fair Value		Options		Weighted Average Exercise Price		Options	Weighted Average Exercise Price		Weighted Average Grant Date Fair Value
Stock options outstanding at September 30, 2013	3,954		$	6.52	$	2.55	335		$	44.23	—	$	—	$	—
Granted	1,326		11.76		5.06		—		—		191	17.00		3.30
Exercised	(121	)	4.85		1.72		(28	)	41.79		—	—		—
Forfeited or expired	—		—		—		(1	)	45.55		—	—		—
Stock options outstanding at December 31, 2013	5,159		7.91		3.21		306		44.44		191	17.00		3.30
Stock options vested and exercisable at December 31, 2013	1,723		6.93		2.72		129		42.56		—	—		—
Stock options outstanding and expected to vest	3,436		8.40		3.45		167		44.40		191	17.00		3.30

Summary of Restricted Stock and Restricted Stock Units Outstanding and Related Activity



	HGI				FGL
Restricted Stock Awards	Shares		Weighted Average Grant Date Fair Value		Shares	Weighted Average Grant Date Fair Value
Restricted stock outstanding at September 30, 2013	3,456		$	7.72	—	$	—
Granted	3,302		12.00		107	17.00
Vested	(1,126	)	10.15		—	—
Restricted stock outstanding at December 31, 2013	5,632		9.74		107	17.00
Restricted stock expected to vest	5,632		9.74		107	17.00



	Spectrum Brands				FGH
Restricted Stock Units	Units		Weighted Average Grant Date Fair Value		Units		Weighted Average Grant Date Fair Value
Restricted stock units outstanding at September 30, 2013	1,118		$	39.11	46		$	49.60
Granted	414		68.95		—		—
Vested	(904	)	38.93		(15	)	49.45
Restricted stock units outstanding at December 31, 2013	628		59.03		31		49.68
Restricted stock units vested and exercisable at December 31, 2013	—		—		—		—
Restricted stock units expected to vest	628		59.03		28		49.58



	FGL
Performance Restricted Stock Units	Units	Weighted Average Grant Date Fair Value
Performance restricted stock units outstanding at September 30, 2013	—	$	—
Granted	469	17.00
Performance restricted stock units outstanding at December 31, 2013	469	17.00
Performance restricted stock units vested and exercisable at December 31, 2013	—	—
Performance restricted stock units expected to vest	469	17.00

Assumptions Used in Determination of Grant Date Fair Values Using Black-Scholes Option Pricing Model

The following assumptions were used in the determination of these grant date fair values using the Black-Scholes option pricing model:



	2014	2013
Risk-free interest rate	1.46% to 1.75%	0.84%
Assumed dividend yield	—%	—%
Expected option term	5.3 to 6.0 years	5.3 to 6.0 years
Volatility	41.2%	42.8% to 44.0%

Earnings Per Share (Tables)

3 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Summary of Basic and Diluted EPS

The following table sets forth the computation of basic and diluted EPS (share amounts in thousands):



	Three months ended
	December 31, 2013			December 30, 2012
Net (loss) income attributable to common and participating preferred stockholders	$	(39.0	)	$	62.0

Participating shares at end of period:
Common shares outstanding	139,574			139,724
Preferred shares (as-converted basis)	61,986			62,839
Total	201,560			202,563

Percentage of (loss) income allocated to:
Common shares	100.0		%	69.0		%
Preferred shares (a)	—		%	31.0		%

Net (loss) income attributable to common shares - basic	$	(39.0	)	$	42.8

Dilutive adjustments to (loss) income attributable to common shares from assumed conversion of preferred shares, net of tax:
Income allocated to preferred shares in basic calculation	—			19.2
Reversal of preferred stock dividends and accretion	—			12.1
Reversal of income related to fair value of preferred stock conversion feature	—			(68.9		)
Net adjustment	—			(37.6		)

Net (loss) income attributable to common shares - diluted	$	(39.0	)	$	5.2

Weighted-average common shares outstanding - basic	139,173			139,483
Dilutive effect of preferred stock	—			62,839
Dilutive effect of unvested restricted stock and restricted stock units	—			1,089
Dilutive effect of stock options	—			786
Weighted-average shares outstanding - diluted	139,173			204,197

Net (loss) income per common share attributable to controlling interest:
Basic	$	(0.28	)	$	0.31
Diluted	$	(0.28	)	$	0.03

Segment Data (Tables)

3 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Information

Accordingly, the Company currently operates its business in four reporting segments: (i) Consumer Products, (ii) Insurance, (iii) Energy and (iv) Financial Services.



	Three months ended
	December 31, 2013			December 30, 2012
Revenues:
Consumer Products	$	1,100.6		$	870.3
Insurance	373.1			343.6
Energy	35.5			—
Financial Services	4.5			8.4
Intersegment elimination	(3.7		)	—
Consolidated revenues	$	1,510.0		$	1,222.3

Operating income (loss):
Consumer Products	$	125.0		$	68.2
Insurance	85.3			163.6
Energy	6.0			—
Financial Services	(3.9		)	5.1
Intersegment elimination	(3.7		)	—
Total segments	208.7			236.9
Corporate and eliminations	(29.4		)	(21.5		)
Consolidated operating income	179.3			215.4
Interest expense	(84.0		)	(143.1		)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	(47.2		)	68.9
Gain on contingent purchase price reduction	0.5			—
Other expense, net	(11.9		)	(8.7		)
Consolidated income from continuing operations before income taxes	$	36.7		$	132.5



Total assets:	December 31, 2013			September 30, 2013
Consumer Products	$	5,649.8		$	5,626.7
Insurance	21,888.2			21,183.1
Energy	597.2			617.6
Financial Services	691.7			572.2
Intersegment elimination	(436.1		)	(461.4		)
Total segments	28,390.8			27,538.2
Corporate assets	373.2			370.6
Consolidated total assets	$	28,764.0		$	27,908.8



	Three months ended
Net change in cash due to operating activities	December 31, 2013			December 30, 2012
Consumer Products	$	(136.0	)	$	(169.6	)
Insurance	58.8			67.6
Energy	7.2			—
Financial Services	5.4			1.9
Net change in cash due to segment operating activities	(64.6		)	(100.1		)
Net change in cash due to corporate operating activities	(24.8		)	(55.2		)
Consolidated change in cash due to operating activities	$	(89.4	)	$	(155.3	)

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details

Consolidating Financial Information (Tables)

3 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Schedule of Balance Sheet Information

Harbinger Group Inc. - Condensed Consolidating Balance Sheet Information



December 31, 2013	Consumer Products		Insurance		Energy		Financial Services		Corporate and Other		Eliminations			Total
Assets:
Investments	$	—	$	17,296.8	$	—	$	576.9	$	39.5	$	(244.9	)	$	17,668.3
Investments in subsidiaries and affiliates	—		62.0		—		—		1,937.5		(1,999.5		)	—
Affiliated loans and receivables	—		128.4		—		0.2		—		(128.6		)	—
Cash and cash equivalents	131.8		787.7		13.6		98.9		261.8		—			1,293.8
Receivables, net	587.2		—		16.5		0.3		41.5		—			645.5
Inventories, net	683.3		—		—		—		—		—			683.3
Accrued investment income	—		157.8		—		3.3		—		(0.6		)	160.5
Reinsurance recoverable	—		2,389.0		—		—		—		—			2,389.0
Deferred tax assets	33.8		255.5		—		—		0.8		—			290.1
Properties, including oil and natural gas properties, net	435.3		8.9		564.3		0.7		0.5		—			1,009.7
Goodwill	1,476.2		—		—		—		—		—			1,476.2
Intangibles, including DAC and VOBA, net	2,146.4		603.3		—		—		—		—			2,749.7
Other assets	155.8		198.8		2.8		11.4		29.1		—			397.9
Total assets	$	5,649.8	$	21,888.2	$	597.2	$	691.7	$	2,310.7	$	(2,373.6	)	$	28,764.0



Liabilities and Equity:
Insurance reserves	$	—	$	19,315.5	$	—	$	—		$	—	$	—		$	19,315.5
Debt	3,366.3		300.0		258.5		316.8			924.3		—			5,165.9
Accounts payable and other current liabilities	709.8		77.6		24.4		9.6			70.4		—			891.8
Equity conversion feature of preferred stock	—		—		—		—			378.0		—			378.0
Employee benefit obligations	92.1		—		—		—			2.8		—			94.9
Deferred tax liabilities	491.9		—		—		—			—		—			491.9
Other liabilities	27.3		724.5		25.8		33.3			—		—			810.9
Affiliated debt and payables	—		15.2		100.0		273.3			—		(388.5		)	—
Total liabilities	4,687.4		20,432.8		408.7		633.0			1,375.5		(388.5		)	27,148.9
Temporary equity	—		—		0.2		—			333.2		—			333.4
Total stockholders’ equity	538.6		1,198.4		188.3		59.8			602.0		(1,985.1		)	602.0
Noncontrolling interests	423.8		257.0		—		(1.1		)	—		—			679.7
Total permanent equity	962.4		1,455.4		188.3		58.7			602.0		(1,985.1		)	1,281.7
Total liabilities and equity	$	5,649.8	$	21,888.2	$	597.2	$	691.7		$	2,310.7	$	(2,373.6	)	$	28,764.0



September 30, 2013	Consumer Products		Insurance		Energy		Financial Services			Corporate and Other		Eliminations			Total
Assets:
Investments	$	—	$	16,282.3	$	—	$	389.3		$	42.3	$	(248.0	)	$	16,465.9
Investment in subsidiaries and affiliates	—		62.0		—		—			2,012.9		(2,074.9		)	—
Affiliated loans and receivables	—		150.1		—		0.9			—		(151.0		)	—
Cash and cash equivalents	207.3		1,248.3		18.7		166.5			258.9		—			1,899.7
Receivables, net	546.9		—		22.2		1.2			41.0		—			611.3
Inventories, net	632.9		—		—		—			—		—			632.9
Accrued investment income	—		159.3		—		2.3			—		(0.4		)	161.2
Reinsurance recoverable	—		2,363.7		—		—			—		—			2,363.7
Deferred tax assets	33.0		260.4		—		—			—		—			293.4
Properties, including oil and natural gas properties, net	412.5		7.0		572.6		0.7			0.5		—			993.3
Goodwill	1,476.7		—		—		—			—		—			1,476.7
Intangibles, including DAC and VOBA, net	2,163.2		565.9		—		—			—		—			2,729.1
Other assets	154.2		84.1		4.1		11.3			27.9		—			281.6
Total assets	$	5,626.7	$	21,183.1	$	617.6	$	572.2		$	2,383.5	$	(2,474.3	)	$	27,908.8

Liabilities and Equity:
Insurance reserves	$	—	$	18,895.9	$	—	$	—		$	—	$	—		$	18,895.9
Debt	3,218.9		300.0		271.2		181.8			924.2		—			4,896.1
Accounts payable and other current liabilities	849.4		52.9		32.8		6.3			71.3		—			1,012.7
Equity conversion feature of preferred stock	—		—		—		—			330.8		—			330.8
Employee benefit obligations	96.6		—		—		—			3.0		—			99.6
Deferred tax liabilities	492.8		—		—		—			—		—			492.8
Other liabilities	28.9		640.2		25.4		23.3			0.2		—			718.0
Affiliated debt and payables	—		0.8		102.2		293.3			—		(396.3		)	—
Total liabilities	4,686.6		19,889.8		431.6		504.7			1,329.5		(396.3		)	26,445.9
Temporary equity	—		—		0.1		—			329.3		—			329.4
Total stockholders’ equity	531.0		1,293.3		185.9		67.8			724.7		(2,078.0		)	724.7
Noncontrolling interests	409.1		—		—		(0.3		)	—		—			408.8
Total permanent equity	940.1		1,293.3		185.9		67.5			724.7		(2,078.0		)	1,133.5
Total liabilities and equity	$	5,626.7	$	21,183.1	$	617.6	$	572.2		$	2,383.5	$	(2,474.3	)	$	27,908.8

Schedule of Income Statement Information

Harbinger Group Inc. - Condensed Consolidating Statements of Operations Information



Three months ended December 31, 2013	Consumer Products			Insurance			Energy			Financial Services			Corporate and Other			Eliminations			Total
Revenues:
Net consumer product sales	$	1,100.6		$	—		$	—		$	—		$	—		$	—		$	1,100.6
Oil and natural gas	—			—			35.5			—			—			—			35.5
Insurance premiums	—			13.9			—			—			—			—			13.9
Net investment income	—			200.4			—			4.5			—			(3.7		)	201.2
Net investment gains	—			141.9			—			—			—			—			141.9
Insurance and investment product fees and other	—			16.9			—			—			—			—			16.9
Total revenues	1,100.6			373.1			35.5			4.5			—			(3.7		)	1,510.0
Operating costs and expenses:
Consumer products cost of goods sold	719.4			—			—			—			—			—			719.4
Oil and natural gas direct operating costs	—			—			16.1			—			—			—			16.1
Benefits and other changes in policy reserves	—			234.7			—			—			—			—			234.7
Selling, acquisition, operating and general expenses	236.0			29.9			13.4			8.4			29.4			—			317.1
Amortization of intangibles	20.2			23.2			—			—			—			—			43.4
Total operating costs and expenses	975.6			287.8			29.5			8.4			29.4			—			1,330.7
Operating income (loss)	125.0			85.3			6.0			(3.9		)	(29.4		)	(3.7		)	179.3
Equity in net income (losses) of subsidiaries	—			—			—			—			71.5			(71.5		)	—
Interest expense	(57.0		)	(5.6		)	(2.4		)	—			(19.0		)	—			(84.0		)
Affiliated interest expense	—			—			(2.3		)	(1.4		)	—			3.7			—
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	—			—			—			—			(47.2		)	—			(47.2		)
Gain on contingent purchase price reduction	—			—			—			—			0.5			—			0.5
Other expense, net	(0.9		)	—			(3.4		)	(3.7		)	(3.9		)	—			(11.9		)
(Loss) income from continuing operations before income taxes	67.1			79.7			(2.1		)	(9.0		)	(27.5		)	(71.5		)	36.7
Income tax expense	12.7			26.5			—			(0.2		)	(0.7		)	—			38.3
Net (loss) income	54.4			53.2			(2.1		)	(8.8		)	(26.8		)	(71.5		)	(1.6		)
Less: Net income (loss) attributable to noncontrolling interest	22.6			3.3			—			(0.7		)	—			—			25.2
Net (loss) income attributable to controlling interest	31.8			49.9			(2.1		)	(8.1		)	(26.8		)	(71.5		)	(26.8		)
Less: Preferred stock dividends and accretion	—			—			—			—			12.2			—			12.2
Net (loss) income attributable to common and participating preferred stockholders	$	31.8		$	49.9		$	(2.1	)	$	(8.1	)	$	(39.0	)	$	(71.5	)	$	(39.0	)



Three months ended December 30, 2012	Consumer Products			Insurance		Energy		Financial Services			Corporate and Other			Eliminations			Total
Revenues:
Net consumer product sales	$	870.3		$	—	$	—	$	—		$	—		$	—		$	870.3
Insurance premiums	—			13.8		—		—			—			—			13.8
Net investment income	—			169.6		—		8.4			—			—			178.0
Net investment gains	—			146.5		—		—			—			—			146.5
Insurance and investment product fees and other	—			13.7		—		—			—			—			13.7
Total revenues	870.3			343.6		—		8.4			—			—			1,222.3
Operating costs and expenses:
Consumer products cost of goods sold	582.1			—		—		—			—			—			582.1
Benefits and other changes in policy reserves	—			83.6		—		—			—			—			83.6
Selling, acquisition, operating and general expenses	202.9			26.9		—		3.3			21.5			—			254.6
Amortization of intangibles	17.1			69.5		—		—			—			—			86.6
Total operating costs and expenses	802.1			180.0		—		3.3			21.5			—			1,006.9
Operating income	68.2			163.6		—		5.1			(21.5		)	—			215.4
Equity in net income of subsidiaries	—			—		—		—			107.2			(107.2		)	—
Interest expense	(69.9		)	—		—		—			(73.2		)	—			(143.1		)
Affiliated interest expense	—			0.7		—		(0.7		)	—			—			—
Loss from the change in the fair value of the equity conversion feature of preferred stock	—			—		—		—			68.9			—			68.9
Other (expense) income, net	(1.6		)	0.2		—		—			(7.3		)	—			(8.7		)
Income from continuing operations before income taxes	(3.3		)	164.5		—		4.4			74.1			(107.2		)	132.5
Income tax expense	10.6			53.8		—		—			—			—			64.4
Net income	(13.9		)	110.7		—		4.4			74.1			(107.2		)	68.1
Less: Net income attributable to noncontrolling interest	(6.2		)	—		—		0.2			—			—			(6.0		)
Net income attributable to controlling interest	(7.7		)	110.7		—		4.2			74.1			(107.2		)	74.1
Less: Preferred stock dividends and accretion	—			—		—		—			12.1			—			12.1
Net income attributable to common and participating preferred stockholders	$	(7.7	)	$	110.7	$	—	$	4.2		$	62.0		$	(107.2	)	$	62.0

Description of Business, Basis of Presentation and Recent Accounting Pronouncements - Additional Information (Detail) (USD $) In Millions, except Share data in Thousands, unless otherwise specified	3 Months Ended																0 Months Ended
	Dec. 31, 2013 Segment	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2013 FGL [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Sep. 30, 2013 FGL [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Dec. 31, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Dec. 18, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Sep. 30, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Dec. 31, 2013 Spectrum Brands [Member] Six Point Three Seven Five Senior Notes [Member]	Sep. 30, 2013 Spectrum Brands [Member] Six Point Three Seven Five Senior Notes [Member]	Dec. 31, 2013 Spectrum Brands [Member] 6.625% Notes [Member]	Sep. 30, 2013 Spectrum Brands [Member] 6.625% Notes [Member]	Dec. 31, 2013 Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Dec. 18, 2013 Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Sep. 30, 2013 Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Dec. 31, 2013 Zap Com Corporation [Member]	Dec. 31, 2012 Fgl Reinsurance Agreement With Fsr [Member]	Dec. 31, 2013 HGI [Member] 7.875% Senior Secured Notes, due July 15, 2019 [Member]	Sep. 30, 2013 HGI [Member] 7.875% Senior Secured Notes, due July 15, 2019 [Member]	Dec. 13, 2013 FGL [Member]	Dec. 31, 2013 Euro Member Countries, Euro Spectrum Brands [Member] Euro Term Loan, Due September 4, 2019 [Member]	Dec. 18, 2013 Euro Member Countries, Euro Spectrum Brands [Member] Euro Term Loan, Due September 4, 2019 [Member]	Sep. 30, 2013 Euro Member Countries, Euro Spectrum Brands [Member] Euro Term Loan, Due September 4, 2019 [Member]
Business Acquisition [Line Items]
Percentage of common stock outstanding collectively held by principal stockholders	55.40%	55.40%
Voting interest	41.60%	41.60%
Document Period End Date	Dec. 31, 2013	Dec. 31, 2013
Long-term debt, interest rate				6.40%	0.00%	3.60%		3.60%	6.40%	6.40%	6.60%	6.60%	0.00%		4.60%			7.90%	0.00%		3.80%		0.00%
Long-term debt	$ 5,175.4	$ 5,175.4	$ 4,909.7	$ 300.0	$ 300.0	$ 515.0	$ 215.0	$ 300.0	$ 520.0	$ 520.0	$ 570.0	$ 570.0	$ 0	$ 513.3	$ 513.3			$ 925.0	$ 925.0		$ 308.0	$ 225.0	$ 0
Reinsurance arrangment in percentage																	10.00%
Payments for reinsurance																	1,400.0
Asset-based loans	$ 794.0	$ 794.0	$ 560.4
Percentage of ownership interest acquired																97.90%				80.70%
Shares Offered To Public In Initial Offering																				9,750
Sale of Stock, Price Per Share																				$ 17
Shares Offered To Underwriters In Initial Offering																				1,463
Investment Owned, Balance, Shares																				47,000
Number of reporting segments	4	4

Basis of Presentation, Significant Accounting Polices and Practicies and Recent Accounting Pronouncements (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Nov. 01, 2013	Apr. 06, 2011
Reserve Quantities [Line Items]
Document Period End Date	Dec. 31, 2013
New Accounting Pronouncement Or Change In Accounting Principle, Effect of Change on Net Change in Cash Due to Operations Activities		$ 20.2
New Accounting Pronouncement Or Change In Accounting Principle, Effect of Change on Net Change in Cash Due to Financing Activities		(20.2)
Statutory Accounting Practices, Change in Statutory Capital and Surplus Required as a Result of Electing New Statutory Accounting Practice			11.5
Statutory Accounting Practices, Statutory Capital and Surplus, Unassigned Balance Netted Against Additional Paid in Capital				805.8
Spectrum Brands [Member]
Reserve Quantities [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	41.40%
FGL [Member]
Reserve Quantities [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	19.30%
HGI Energy Holdings, LLC [Member] \| EXCO/HGI JV [Member]
Reserve Quantities [Line Items]
Unamortized costs exceed ceiling limitations	$ 184.8
Salus Capital Partners L L C [Member]
Reserve Quantities [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	14.30%
Zap Com Corporation [Member]
Reserve Quantities [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	2.10%

Acquisitions - Company's Pro Forma Results (Detail) (USD $) In Millions, except Per Share data, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Document Period End Date	Dec. 31, 2013
Basic net income per common share attributable to controlling interest:
Diluted (in dollars per share)	$ (0.28)	$ 0.03
Basic (in dollars per share)	$ (0.28)	$ 0.31
Business Acquisition, Pro Forma Earnings Per Share, Basic		$ 0.35
Revenues	$ 1,510.0	$ 1,222.3
Business Acquisition, Pro Forma Revenue		1,450.6
Business Acquisition, Pro Forma Net Income (Loss)		73.6
Business Acquisition, Pro Forma Earnings Per Share, Diluted		$ 0.05
As Initially Reported [Member]
Basic net income per common share attributable to controlling interest:
Business Acquisition, Pro Forma Net Income (Loss)		68.1
HHI Business [Member] \| Adjustments [Member]
Basic net income per common share attributable to controlling interest:
Business Acquisition, Pro Forma Earnings Per Share, Basic		$ 0.04
Business Acquisition, Pro Forma Revenue		191.8
Business Acquisition, Pro Forma Net Income (Loss)		4.9
Business Acquisition, Pro Forma Earnings Per Share, Diluted		$ 0.02
EXCO/HGI JV [Member] \| Adjustments [Member]
Basic net income per common share attributable to controlling interest:
Business Acquisition, Pro Forma Earnings Per Share, Basic		$ 0.00
Business Acquisition, Pro Forma Revenue		36.5
Business Acquisition, Pro Forma Net Income (Loss)		$ 0.6
Business Acquisition, Pro Forma Earnings Per Share, Diluted		$ 0.00

Investments - Available-for-Sale Securities (Detail) (USD $)
In Millions, unless otherwise specified

3 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Schedule of Investments [Line Items]

Document Period End Date

Dec. 31, 2013

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

$ 709.5

$ 313.5

$ 523.5

$ 206.0

Total Gains (Losses) Included in Earnings

0.6

(0.2)

Asset Backed Securities Fair Value Disclosure

794.0

560.4

Total investments, Carrying Value

17,668.3

16,465.9

Derivative investments, Cost or Amortized Cost

148.3

141.7

Derivative investments, Gross Unrealized Gains

147.0

88.5

Derivative investments, Gross Unrealized Losses

0.8

8.4

Derivative investments, Estimated Fair Value

294.5

221.8

Derivative investments, Carrying Value

294.5

221.8

Asset-Backed Loans, Cost or Amortized Cost

794.0

560.4

Asset-Backed Loans, Gross Unrealized Gain

Other Short Term Investments Gross Unrealized Losses

Asset-Backed Loans, at Carrying Value

794.0

560.4

Total investments, Cost or Amortized Cost

17,341.2

16,190.1

Investments, Unrealized Losses

(322.3)

(311.5)

Investments, Unrealized Gains

649.4

587.3

Total investment, Gross Unrealized Losses

(280.1)

(263.9)

Total investment, Estimated Fair Value

17,668.3

16,465.9

Total Gains (Losses) Included in AOCI

(6.7)

(2.1)

Purchases

192.6

134.2

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

9.6

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

0.5

0.7

Net transfer In (Out) of Level 3 (a)

^[1]

(14.1)

^[2]

Asset-backed securities [Member]

Schedule of Investments [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

9.8

5.3

5.0

15.9

Total Gains (Losses) Included in Earnings

Total investment, Gross Unrealized Losses

(8.0)

(5.2)

Total Gains (Losses) Included in AOCI

(0.2)

(0.1)

Purchases

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Net transfer In (Out) of Level 3 (a)

^[1]

(10.5)

^[2]

Commercial mortgage-backed securities [Member]

Schedule of Investments [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

6.0

6.1

5.7

5.0

Total Gains (Losses) Included in Earnings

Total investment, Gross Unrealized Losses

(3.2)

(1.6)

Total Gains (Losses) Included in AOCI

0.3

0.1

Purchases

1.0

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Net transfer In (Out) of Level 3 (a)

^[1]

^[2]

Corporates [Member]

Schedule of Investments [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

607.1

256.1

461.1

135.3

Total Gains (Losses) Included in Earnings

(0.2)

Total investment, Gross Unrealized Losses

(189.3)

(185.1)

Total Gains (Losses) Included in AOCI

(6.1)

(2.0)

Purchases

152.6

133.2

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

9.6

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

0.5

0.7

Net transfer In (Out) of Level 3 (a)

^[1]

0.1

^[2]

Hybrids [Member]

Schedule of Investments [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

5.0

8.8

Total Gains (Losses) Included in Earnings

Total investment, Gross Unrealized Losses

(3.2)

(3.3)

Total Gains (Losses) Included in AOCI

(0.1)

Purchases

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Net transfer In (Out) of Level 3 (a)

(3.7)

^[2]

Municipals [Member]

Schedule of Investments [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

34.3

Total Gains (Losses) Included in Earnings

Total investment, Gross Unrealized Losses

(45.0)

(40.8)

Total Gains (Losses) Included in AOCI

(0.7)

Purchases

35.0

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Net transfer In (Out) of Level 3 (a)

^[1]

Agency residential mortgage-backed securities [Member]

Schedule of Investments [Line Items]

Total investment, Gross Unrealized Losses

(0.1)

(0.3)

Non-agency residential mortgage-backed securities [Member]

Schedule of Investments [Line Items]

Unrealized gains included in AOCI related to the non-credit portion of other than-temporary impairments on non-agency residential-mortgage-backed securities

0.9

Total investment, Gross Unrealized Losses

(11.3)

(13.4)

Unrealized losses included in AOCI related to the non-credit portion of other than-temporary impairments on non-agency residential-mortgage-backed securities

1.9

(1.9)

Other Marketable Securities, Current

13,727.8

19.4

U.S. Government securities [Member]

Schedule of Investments [Line Items]

Total investment, Gross Unrealized Losses

(6.2)

Equity Securities [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

418.3

394.7

Equity Securities, Estimated Fair Value

375.9

352.5

Total investments, Carrying Value

375.9

352.5

Total investment, Gross Unrealized Gains

12.8

7.3

Total investment, Gross Unrealized Losses

55.2

49.5

Equity Securities [Member] | Available-for-sale [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

293.9

274.6

Equity Securities, Estimated Fair Value

286.9

271.0

Total investments, Carrying Value

286.9

271.0

Total investment, Gross Unrealized Gains

6.8

6.7

Total investment, Gross Unrealized Losses

13.8

10.3

Equity Securities [Member] | Held for trading [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

124.4

120.1

Equity Securities, Estimated Fair Value

89.0

81.5

Total investments, Carrying Value

89.0

81.5

Total investment, Gross Unrealized Gains

6.0

0.6

Total investment, Gross Unrealized Losses

41.4

39.2

Fixed-maturity securities, available-for-sale [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

15,863.3

15,062.1

Equity Securities, Estimated Fair Value

16,086.6

15,300.0

Total investments, Carrying Value

16,086.6

15,300.0

Total investment, Gross Unrealized Gains

489.6

491.5

Total investment, Gross Unrealized Losses

266.3

253.6

Fixed-maturity securities, available-for-sale [Member] | Asset-backed securities [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

1,590.7

1,505.7

Equity Securities, Estimated Fair Value

1,601.8

1,523.1

Total investments, Carrying Value

1,601.8

1,523.1

Total investment, Gross Unrealized Gains

19.1

22.6

Total investment, Gross Unrealized Losses

8.0

5.2

Fixed-maturity securities, available-for-sale [Member] | Commercial mortgage-backed securities [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

422.6

431.3

Equity Securities, Estimated Fair Value

444.6

454.4

Total investments, Carrying Value

444.6

454.4

Total investment, Gross Unrealized Gains

25.2

24.7

Total investment, Gross Unrealized Losses

3.2

1.6

Fixed-maturity securities, available-for-sale [Member] | Corporates [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

9,963.8

9,314.7

Equity Securities, Estimated Fair Value

10,046.6

9,418.3

Total investments, Carrying Value

10,046.6

9,418.3

Total investment, Gross Unrealized Gains

272.1

288.7

Total investment, Gross Unrealized Losses

189.3

185.1

Fixed-maturity securities, available-for-sale [Member] | Hybrids [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

400.5

412.6

Equity Securities, Estimated Fair Value

418.1

428.8

Total investments, Carrying Value

418.1

428.8

Total investment, Gross Unrealized Gains

20.8

19.5

Total investment, Gross Unrealized Losses

3.2

3.3

Fixed-maturity securities, available-for-sale [Member] | Municipals [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

1,121.2

998.8

Equity Securities, Estimated Fair Value

1,121.4

1,007.0

Total investments, Carrying Value

1,121.4

1,007.0

Total investment, Gross Unrealized Gains

45.2

49.0

Total investment, Gross Unrealized Losses

45.0

40.8

Fixed-maturity securities, available-for-sale [Member] | Agency residential mortgage-backed securities [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

88.9

96.5

Equity Securities, Estimated Fair Value

91.0

98.6

Total investments, Carrying Value

91.0

98.6

Total investment, Gross Unrealized Gains

2.2

2.4

Total investment, Gross Unrealized Losses

0.1

0.3

Fixed-maturity securities, available-for-sale [Member] | Non-agency residential mortgage-backed securities [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

1,564.1

1,304.0

Equity Securities, Estimated Fair Value

1,652.0

1,368.0

Total investments, Carrying Value

1,652.0

1,368.0

Total investment, Gross Unrealized Gains

99.2

77.4

Total investment, Gross Unrealized Losses

11.3

13.4

Fixed-maturity securities, available-for-sale [Member] | U.S. Government securities [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

711.5

998.5

Equity Securities, Estimated Fair Value

711.1

1,001.8

Total investments, Carrying Value

711.1

1,001.8

Total investment, Gross Unrealized Gains

5.8

7.2

Total investment, Gross Unrealized Losses

6.2

3.9

Other invested assets [Member] | Policy loans and other invested assets [Member]

Schedule of Investments [Line Items]

Equity Securities, Cost or Amortized Cost

117.3

31.2

Equity Securities, Estimated Fair Value

117.3

31.2

Total investments, Carrying Value

117.3

31.2

Total investment, Gross Unrealized Gains

Total investment, Gross Unrealized Losses

$ 0

[1]	{F\|ahBzfndlYmZpbGluZ3MtaHJkcmoLEgZYTUxEb2MiXlhCUkxEb2NHZW5JbmZvOjkzMWUzNTc5OTc5ZDQ0NDA5NDZlZDlmNTcyN2JmYzMyfFRleHRTZWxlY3Rpb246REVBMUNFNjUwNzU2Q0U3MUVERDcwNjlDQTlGMzA0OTIM}
[2]	(a)The net transfers in and out of Level 3 during the three months ended December 30, 2012 was exclusively to or from Level 2.

Investments - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013 Investment industry	Dec. 31, 2012	Sep. 30, 2013
Schedule of Available-for-sale Securities [Line Items]
Other Than Temporary Impairment Credit Losses Recognized In Earnings Additions Change Of Intent Operations		$ 0
Document Period End Date	Dec. 31, 2013
Available For Sale Securities Gross Unrealized Losses Investment	280.1		263.9
Other than temporary impairment credit losses recognized in earnings additions other		0.5
Other Than Temporary Impairment Credit Losses Recognized In Earnings Additions Including Credit Impairments		0
Amortized cost on other-than temporary impairments	0.2		1.6
Fair value on other than temporary impairments	0.2		1.1
Change-of-intent, and non-credit losses in other comprehensive income		1.5
Significant investment, number of industries	1
Industry holdings, number of top investments	10
Equity Securities Holdings Exposure Amount of Single Issuer Greater than Stated Percentage of Total Investments	37.80%
Non-agency residential mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Unrealized gains included in AOCI related to the non-credit portion of other than-temporary impairments on non-agency residential-mortgage-backed securities	0.9
Unrealized losses included in AOCI related to the non-credit portion of other than-temporary impairments on non-agency residential-mortgage-backed securities	1.9		(1.9)
Available For Sale Securities Gross Unrealized Losses Investment	11.3		13.4
Other Marketable Securities, Current	13,727.8		19.4
FGL [Member] \| Stockholders' Equity, Total [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value of investment	2,925.5		1,983.7
Percentage of fair value of the invested assets portfolio	16.90%		12.00%
Investment in issuers	34		19
Percentage of stockholders equity	10.00%
Net Investment Income [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Gross Realized Losses	0	0
Available for sale securities on fixed maturity	1,705.9	0
Available-for-sale Securities, Gross Realized Gains	0	0
Concentration [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment Securities Held by Subsidiaries Subject to Specialized Industry Accounting Principles at Fair Value	1,974.0		1,892.1
Percentage of fair value of the invested assets portfolio	11.50%		11.70%
Number Of Issuers In Investment	82
Concentration [Member] \| FGL [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value of investment	140.5		150.7
Percentage of fair value of the invested assets portfolio	1.00%
Insurance and Financial Services [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value on securities	77.1		60.9
Percentage of amortized cost	20.00%
Percentage of carrying values of all investments (less than 1%)	1.00%
FHLB of Atlanta Funding Agreement Collateral Held [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment Owned, at Fair Value	$ 591.8		$ 604.9

Investments - Amortized Cost and Fair Value of Fixed Maturity Available-for-Sale Securities (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Document Period End Date	Dec. 31, 2013
Total fixed maturity available-for-sale securities, Amortized Cost	$ 15,863.3
Total fixed maturity available-for-sale securities, Fair Value	16,086.6
Asset-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities which provide for periodic payments, Amortized Cost	1,590.7
Other securities which provide for periodic payments, Fair Value	1,601.8
Commercial mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities which provide for periodic payments, Amortized Cost	422.6
Other securities which provide for periodic payments, Fair Value	444.6
Structured hybrids [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities which provide for periodic payments, Amortized Cost	32.8
Other securities which provide for periodic payments, Fair Value	35.5
Agency residential mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities which provide for periodic payments, Amortized Cost	88.9
Other securities which provide for periodic payments, Fair Value	91.0
Non-agency residential mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities which provide for periodic payments, Amortized Cost	1,564.1
Other securities which provide for periodic payments, Fair Value	1,652.0
Non-structured Hybrids [Member] \| Corporate [Member] \| Municipal [Member] \| U.S. Government securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Due in one year or less, Amortized Cost	345.5
Due after one year through five years, Amortized Cost	3,059.2
Due after five years through ten years, Amortized Cost	3,315.1
Due after ten years, Amortized Cost	5,444.4
Subtotal, Amortized Cost	12,164.2
Due in one year or less, Fair Value	348.1
Due after one year through five years, Fair Value	3,133.2
Due after five years through ten years, Fair Value	3,332.1
Due after ten years, Fair Value	5,448.3
Subtotal, Fair Value	$ 12,261.7

Investments - Fair Value and Gross Unrealized Losses of Available-for-Sale Securities (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013 Security	Sep. 30, 2013 Security
Schedule of Available-for-sale Securities [Line Items]
Document Period End Date	Dec. 31, 2013
Available-for-sale securities, Fair Value, Less than 12 months	$ 5,293.9	$ 5,405.9
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(232.5)	(235.9)
Available-for-sale securities, Fair Value, 12 months or longer	850.3	520.0
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(47.6)	(28.0)
Available-for-sale securities, Fair Value, Total	6,144.2	5,925.9
Available-for-sale Securities, Gross Unrealized Losses, Total	(280.1)	(263.9)
Total number of available-for-sale securities in an unrealized loss position, Less than 12 months	634	588
Total number of available-for-sale securities in an unrealized loss position, 12 months or longer	109	78
Total number of available-for-sale securities in an unrealized loss position	743	666
Asset-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	488.5	329.3
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(6.8)	(4.5)
Available-for-sale securities, Fair Value, 12 months or longer	127.5	81.5
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(1.2)	(0.7)
Available-for-sale securities, Fair Value, Total	616.0	410.8
Available-for-sale Securities, Gross Unrealized Losses, Total	(8.0)	(5.2)
Commercial mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	29.4	26.6
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(0.5)	(0.5)
Available-for-sale securities, Fair Value, 12 months or longer	5.9	4.9
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(2.7)	(1.1)
Available-for-sale securities, Fair Value, Total	35.3	31.5
Available-for-sale Securities, Gross Unrealized Losses, Total	(3.2)	(1.6)
Corporates [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	3,355.4	3,457.2
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(163.0)	(175.0)
Available-for-sale securities, Fair Value, 12 months or longer	477.9	186.0
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(26.3)	(10.1)
Available-for-sale securities, Fair Value, Total	3,833.3	3,643.2
Available-for-sale Securities, Gross Unrealized Losses, Total	(189.3)	(185.1)
Equities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	131.7	118.6
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(13.8)	(9.1)
Available-for-sale securities, Fair Value, 12 months or longer	6.9	32.2
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer		(1.2)
Available-for-sale securities, Fair Value, Total	138.6	150.8
Available-for-sale Securities, Gross Unrealized Losses, Total	(13.8)	(10.3)
Hybrids [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	106.3	52.0
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(3.1)	(3.3)
Available-for-sale securities, Fair Value, 12 months or longer	8.3
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(0.1)
Available-for-sale securities, Fair Value, Total	114.6	52.0
Available-for-sale Securities, Gross Unrealized Losses, Total	(3.2)	(3.3)
Municipals [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	478.2	333.3
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(28.4)	(27.3)
Available-for-sale securities, Fair Value, 12 months or longer	168.1	144.4
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(16.6)	(13.5)
Available-for-sale securities, Fair Value, Total	646.3	477.7
Available-for-sale Securities, Gross Unrealized Losses, Total	(45.0)	(40.8)
Agency residential mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	11.9	9.8
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(0.1)	(0.1)
Available-for-sale securities, Fair Value, 12 months or longer	0.5	1.1
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	0	(0.2)
Available-for-sale securities, Fair Value, Total	12.4	10.9
Available-for-sale Securities, Gross Unrealized Losses, Total	(0.1)	(0.3)
Non-agency residential mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	354.5	325.2
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(10.6)	(12.2)
Available-for-sale securities, Fair Value, 12 months or longer	55.2	69.9
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(0.7)	(1.2)
Available-for-sale securities, Fair Value, Total	409.7	395.1
Available-for-sale Securities, Gross Unrealized Losses, Total	(11.3)	(13.4)
U.S. Government securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	338.0
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(6.2)
Available-for-sale securities, Fair Value, 12 months or longer
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer
Available-for-sale securities, Fair Value, Total	338.0
Available-for-sale Securities, Gross Unrealized Losses, Total	(6.2)
US Government Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months		753.9
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses		(3.9)
Available-for-sale securities, Fair Value, 12 months or longer
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer
Available-for-sale securities, Fair Value, Total		753.9
Available-for-sale Securities, Gross Unrealized Losses, Total		$ (3.9)

Investments - Reconciliation of Other than Temporary Impairment on Fixed Maturity (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Investments, Debt and Equity Securities [Abstract]
Document Period End Date	Dec. 31, 2013
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses	$ 0	$ 0
Balance at the beginning of the period	2.7	2.7
Increases attributable to credit losses on securities:
Other-than-temporary impairment was not previously recognized	0	0
Balance at the end of the period	$ 2.7	$ 2.7

Investments - Portfolio of Asset-Backed Loans and Other Invested Assets (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Document Period End Date	Dec. 31, 2013
Asset-backed loans, by major industry:
Total asset-backed loans	$ 801.0		$ 565.6
Less: Allowance for credit losses	7.0		5.2
Total asset-backed loans, net	794.0		560.4
Financing Receivable, Allowance for Credit Losses	7.0	2.6	5.2	1.4
Provision for Loan, Lease, and Other Losses	1.8	1.2
Wholesale [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	235.7		252.9
Apparel [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	117.1		125.8
Jewelry [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	16.3		25.1
Manufacturing [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	55.8		34.3
Other [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	83.6		41.8
Transportation [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	42.5		85.7
Electronics [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	$ 250.0

Investments - Schedule of Allowance for Credit Losses (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Investments, Debt and Equity Securities [Abstract]
Document Period End Date	Dec. 31, 2013
Allowance for credit losses:
Balance at beginning of period	$ 5.2	$ 1.4
Provision for credit losses	1.8	1.2
Balance at end of period	$ 7.0	$ 2.6

Investments - Schedule of Credit Quality of Asset-Based Loan Portfolio (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
Financing Receivable, Recorded Investment [Line Items]
Document Period End Date	Dec. 31, 2013
Asset-based loans, by credit quality rating
Total asset-backed loans	$ 801.0	$ 565.6
Doubtful [Member]
Asset-based loans, by credit quality rating
Total asset-backed loans	0	0
Substandard [Member]
Asset-based loans, by credit quality rating
Total asset-backed loans	257.5	222.0
Special Mention [Member]
Asset-based loans, by credit quality rating
Total asset-backed loans	338.8	36.7
Pass [Member]
Asset-based loans, by credit quality rating
Total asset-backed loans	$ 204.7	$ 306.9

Investments - Net Investment Income (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Investments [Line Items]
Document Period End Date	Dec. 31, 2013
Gross investment income	$ 204.8	$ 182.1
External investment expense	(3.6)	(4.1)
Net investment income	201.2	178.0
Fixed maturity available-for-sale securities [Member]
Schedule of Investments [Line Items]
Gross investment income	191.8	167.6
Equity available-for-sale securities [Member]
Schedule of Investments [Line Items]
Gross investment income	4.5	4.7
Policy loans [Member]
Schedule of Investments [Line Items]
Gross investment income	0.2	0.3
Invested cash and short-term investments [Member]
Schedule of Investments [Line Items]
Gross investment income	0.1	0.8
Other investments [Member]
Schedule of Investments [Line Items]
Gross investment income	$ 8.2	$ 8.7

Investments - Net Investment Gains (Losses) (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Gain (Loss) on Investments [Abstract]
Document Period End Date	Dec. 31, 2013
Net realized gains before other-than-temporary impairments	$ 9.8	$ 172.5
Gross other-than-temporary impairments		(0.5)
Net realized gains on fixed maturity available-for-sale securities	9.8	172.0
Realized gains on equity securities	5.4	0
Net realized gains on securities	15.2	172.0
Realized gains (losses) on certain derivative instruments	66.8	15.6
Unrealized gains on certain derivative instruments	60.6	(41.2)
Change in fair value of derivatives	127.4	(25.6)
Realized gains on other invested assets	(0.7)	0.1
Net investment gains (losses)	$ 141.9	$ 146.5

Investments - Cash Flows from Consolidated Investing Activities by Security (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Gain (Loss) on Investments [Line Items]
Document Period End Date	Dec. 31, 2013
Proceeds from investments sold, matured or repaid	$ 1,820.3	$ 3,054.7
Cost of investments acquired	(2,728.2)	(3,440.4)
Available-for-sale Securities [Member]
Gain (Loss) on Investments [Line Items]
Proceeds from investments sold, matured or repaid		2,913.4
Cost of investments acquired	(2,598.5)	(3,395.1)
Trading (acquired for holding) [Member]
Gain (Loss) on Investments [Line Items]
Proceeds from investments sold, matured or repaid		91.0
Cost of investments acquired	(4.4)
Derivative and other [Member]
Gain (Loss) on Investments [Line Items]
Proceeds from investments sold, matured or repaid	114.4	50.3
Cost of investments acquired	$ (125.3)	$ (45.3)

Derivative Financial Instruments - Fair Value of Outstanding Derivative Contracts in Condensed Consolidated Balance Sheets (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
Derivatives, Fair Value [Line Items]
Document Period End Date	Dec. 31, 2013
Total asset derivatives	$ 294.5	$ 221.8
Call options [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	294.1	221.8
Derivatives designated as hedging instruments [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	4.6	2.1
Total liability derivatives	5.5	5.2
Derivatives designated as hedging instruments [Member] \| Commodity swap and option agreements [Member] \| Receivables, net [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	1.3	0.4
Derivatives designated as hedging instruments [Member] \| Commodity swap and option agreements [Member] \| Other assets [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	0.3	0
Derivatives designated as hedging instruments [Member] \| Foreign exchange forward agreements [Member] \| Receivables, net [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	3.0	1.7
Derivatives designated as hedging instruments [Member] \| Foreign exchange forward agreements [Member] \| Accounts payable and other current liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	5.2	4.6
Derivatives designated as hedging instruments [Member] \| Foreign exchange contracts [Member] \| Other liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	0.3	0.1
Derivatives designated as hedging instruments [Member] \| Commodity contracts [Member] \| Accounts payable and other current liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	0	0.5
Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	299.7	227.7
Total liability derivatives	2,034.0	1,888.6
Not Designated as Hedging Instrument [Member] \| Equity conversion feature of preferred stock [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	378.0	330.8
Not Designated as Hedging Instrument [Member] \| Foreign exchange forward agreements [Member] \| Accounts payable and other current liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives		5.3
Not Designated as Hedging Instrument [Member] \| Foreign exchange forward agreements [Member] \| Other liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	3.6
Not Designated as Hedging Instrument [Member] \| Foreign exchange contracts [Member] \| Receivables, net [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	0.2	0.1
Not Designated as Hedging Instrument [Member] \| Commodity contracts [Member] \| Receivables, net [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives		3.7
Not Designated as Hedging Instrument [Member] \| Commodity contracts [Member] \| Derivatives For Trading And Investment [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	0.4
Not Designated as Hedging Instrument [Member] \| Commodity contracts [Member] \| Other liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	2.2	1.9
Not Designated as Hedging Instrument [Member] \| Call options [Member] \| Derivatives For Trading And Investment [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	294.1	221.8
Not Designated as Hedging Instrument [Member] \| FIA embedded derivatives [Member] \| Contractholder funds [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	1,644.7	1,544.4
Not Designated as Hedging Instrument [Member] \| Futures contracts [Member] \| Derivatives For Trading And Investment [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	0.4	0
Not Designated as Hedging Instrument [Member] \| Futures contracts [Member] \| Other liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives		$ 1.0

Derivative Financial Instruments - Pretax Impact of Derivative Instruments Designated as Cash Flow Hedges on the Accompanying Condensed Consolidated Statements of Operations, and Within AOCI (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Derivative Instruments, Gain (Loss) [Line Items]
Document Period End Date	Dec. 31, 2013
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	$ 0.9	$ (0.1)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0.2	0
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	(0.9)	(0.5)
Consumer products cost of goods sold [Member] \| Commodity contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	1.1	(0.2)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0.2	0
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	(0.3)	(0.1)
Consumer products cost of goods sold [Member] \| Foreign exchange contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	(0.4)	(0.4)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	(0.7)	(0.5)
Net consumer products sales [Member] \| Foreign exchange contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	0.2	0.5
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	$ 0.1	$ 0.1

Derivative Financial Instruments - Summary of Gain (Loss) Recognized in Income on Derivatives (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Derivative Instruments, Gain (Loss) [Line Items]
Document Period End Date	Dec. 31, 2013
Gain (Loss) Recognized in Income on Derivatives	$ 177.8	$ 73.0
Equity conversion feature of preferred stock [Member] \| Gain from the change in the fair value of the equity conversion feature of preferred stock [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	(47.2)	68.9
Commodity contracts [Member] \| Other (expense) income, net [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	(3.4)	0
Bronze Commodity Contract [Member] \| Other (expense) income, net [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives		0
Bronze Commodity Contract [Member] \| Consumer products cost of goods sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	(0.1)
Foreign exchange contracts [Member] \| Other (expense) income, net [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	0.8	(4.1)
Call options [Member] \| Net investment gains [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	114.3	(20.9)
Futures contracts [Member] \| Net investment gains [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	13.1	(4.7)
FIA embedded derivatives [Member] \| Benefits and other changes in policy reserves [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	$ 100.3	$ 33.8

Derivative Financial Instruments - Additional Information (Detail) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013
Derivative Financial Instruments [Line Items]
Derivative Asset, Fair Value, Gross Asset	$ 294,500,000		$ 221,800,000
Estimated amount of derivative net losses/gains to be reclassified from AOCI into earnings over the next twelve months	(900,000)	(500,000)
Derivative, Notional Amount	6,606,800,000		6,407,400,000
Call options purchased to match the funding requirements	Call options are one, two and three year options
FGL purchases call options to fund the next index credit	One, two or three year call options to fund the next index credit
Derivative, Percentage of Production Volume Covered by Derivative Financial Instruments	83.60%
Futures contracts [Member]
Derivative Financial Instruments [Line Items]
Cash collateral	4,800,000		5,900,000
Futures contracts	1,190		1,693
Call options [Member]
Derivative Financial Instruments [Line Items]
Derivative Asset, Collateral, Obligation to Return Cash, Offset	119,800,000		72,000,000
Derivative Asset, Fair Value, Gross Asset	294,100,000		221,800,000
Derivative Asset, Fair Value, Amount Offset Against Collateral	174,300,000		149,800,000
Swap [Member] \| Natural Gas Commodity Contract [Member]
Derivative Financial Instruments [Line Items]
Natural Gas, Volume	16,316,000.0		16,018,000.0
Swap [Member] \| Oil Commodity Contract [Member]
Derivative Financial Instruments [Line Items]
Derivative, Commodity Contract, Oil Volume	272,000.0		375.0
Spectrum Brands [Member]
Derivative Financial Instruments [Line Items]
Derivative, Notional Amount	106,700,000		108,500,000
Cash collateral	500,000
Spectrum Brands [Member] \| Standby Letters of Credit [Member]
Derivative Financial Instruments [Line Items]
Standby letters of credit	0		0
Spectrum Brands [Member] \| Zinc Commodity Swap Contract [Member]
Derivative Financial Instruments [Line Items]
Contract value	17,300,000
Weight of raw materials under derivative contract	9
Spectrum Brands [Member] \| Interest rate swap agreements [Member]
Derivative Financial Instruments [Line Items]
Derivative net loss/gain	700,000
Derivative net loss/gain, net of tax benefit/expense	100,000
Derivative net loss/gain, non-controlling interest	500,000
Estimated amount of derivative net losses/gains to be reclassified from AOCI into earnings over the next twelve months	600,000
Spectrum Brands [Member] \| Silver Commodity Swap Contract [Member]
Derivative Financial Instruments [Line Items]
Contract value	600,000		1,000,000
Derivative, Nonmonetary Notional Amount	30		45
Spectrum Brands [Member] \| Bronze Commodity Contract [Member]
Derivative Financial Instruments [Line Items]
Contract value	6,100,000
Spectrum Brands [Member] \| Foreign exchange contracts [Member]
Derivative Financial Instruments [Line Items]
Contract value	237,600,000
Derivative net loss/gain	1,200,000
Derivative net loss/gain, net of tax benefit/expense	500,000
Derivative net loss/gain, non-controlling interest	800,000
Estimated amount of derivative net losses/gains to be reclassified from AOCI into earnings over the next twelve months	1,000,000
Remainder of 2013 [Member] \| Swap [Member] \| Natural Gas Commodity Contract [Member]
Derivative Financial Instruments [Line Items]
Derivative, Average Forward Price	96.14
Natural Gas, Volume	16,316,000.0
Remainder of 2013 [Member] \| Swap [Member] \| Oil Commodity Contract [Member]
Derivative Financial Instruments [Line Items]
Derivative, Average Forward Price	4.17
Derivative, Commodity Contract, Oil Volume	272,000.0
Not Designated as Hedging Instrument [Member]
Derivative Financial Instruments [Line Items]
Derivative Asset, Fair Value, Gross Asset	299,700,000		227,700,000
Derivatives For Trading And Investment [Member] \| Not Designated as Hedging Instrument [Member] \| Futures contracts [Member]
Derivative Financial Instruments [Line Items]
Derivative Asset, Fair Value, Gross Asset	400,000		0
Derivatives For Trading And Investment [Member] \| Not Designated as Hedging Instrument [Member] \| Commodity contracts [Member]
Derivative Financial Instruments [Line Items]
Derivative Asset, Fair Value, Gross Asset	400,000
Derivatives For Trading And Investment [Member] \| Not Designated as Hedging Instrument [Member] \| Call options [Member]
Derivative Financial Instruments [Line Items]
Derivative Asset, Fair Value, Gross Asset	$ 294,100,000		$ 221,800,000

Derivative Financial Instruments - FGL's Exposure to Credit Loss on Call Options Held (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
Derivatives, Fair Value [Line Items]
Document Period End Date	Dec. 31, 2013
Derivative, Notional Amount	$ 6,606.8	$ 6,407.4
Derivative Asset, Fair Value, Gross Asset	294.5	221.8
Bank of America [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	NA/A
Derivative, Notional Amount	2,157.9	2,037.8
Deutsche Bank [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	A3/A
Derivative, Notional Amount	2,379.0	1,620.4
Morgan Stanley [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	A2/A
Derivative, Notional Amount	1,706.8	2,264.1
Royal Bank of Scotland [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	A3/A
Derivative, Notional Amount	245.3	364.3
Barclay's Bank [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	A2/A
Derivative, Notional Amount	117.8	120.8
Call options [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Amount Offset Against Collateral	174.3	149.8
Derivative Asset, Fair Value, Gross Asset	294.1	221.8
Derivative Asset, Collateral, Obligation to Return Cash, Offset	119.8	72.0
Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	299.7	227.7
Derivatives For Trading And Investment [Member] \| Not Designated as Hedging Instrument [Member] \| Call options [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	294.1	221.8
Derivatives For Trading And Investment [Member] \| Not Designated as Hedging Instrument [Member] \| Call options [Member] \| Bank of America [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Amount Offset Against Collateral	54.5	70.7
Derivative Asset, Fair Value, Gross Asset	99.6	70.7
Derivative Asset, Collateral, Obligation to Return Cash, Offset	45.1	0
Derivatives For Trading And Investment [Member] \| Not Designated as Hedging Instrument [Member] \| Call options [Member] \| Deutsche Bank [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Amount Offset Against Collateral	70.4	28.7
Derivative Asset, Fair Value, Gross Asset	103.1	51.7
Derivative Asset, Collateral, Obligation to Return Cash, Offset	0	23.0
Derivatives For Trading And Investment [Member] \| Not Designated as Hedging Instrument [Member] \| Call options [Member] \| Morgan Stanley [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Amount Offset Against Collateral	28.4	26.7
Derivative Asset, Fair Value, Gross Asset	70.4	75.7
Derivative Asset, Collateral, Obligation to Return Cash, Offset	74.7	49.0
Derivatives For Trading And Investment [Member] \| Not Designated as Hedging Instrument [Member] \| Call options [Member] \| Royal Bank of Scotland [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Amount Offset Against Collateral	16.9	20.3
Derivative Asset, Fair Value, Gross Asset	16.9	20.3
Derivative Asset, Collateral, Obligation to Return Cash, Offset	0	0
Derivatives For Trading And Investment [Member] \| Not Designated as Hedging Instrument [Member] \| Call options [Member] \| Barclay's Bank [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Amount Offset Against Collateral	4.1	3.4
Derivative Asset, Fair Value, Gross Asset	4.1	3.4
Derivative Asset, Collateral, Obligation to Return Cash, Offset	$ 0	$ 0

Derivative Financial Instruments Derivative Financial Instruments - Oil and Gas Commodity Contracts (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2013 Swap [Member] Natural Gas Commodity Contract [Member] MMBTU	Sep. 30, 2013 Swap [Member] Natural Gas Commodity Contract [Member] MMBTU	Dec. 31, 2013 Swap [Member] Natural Gas Commodity Contract [Member] Remainder of 2013 [Member] MMBTU	Dec. 31, 2013 Swap [Member] Oil Commodity Contract [Member] MBbls	Sep. 30, 2013 Swap [Member] Oil Commodity Contract [Member] MBbls	Dec. 31, 2013 Swap [Member] Oil Commodity Contract [Member] Remainder of 2013 [Member] MBbls	Dec. 31, 2013 Swap [Member] Oil Commodity Contract [Member] Year Four [Member]
Derivative [Line Items]
Document Period End Date	Dec. 31, 2013
Natural Gas, Volume		16,316,000.0	16,018,000.0	16,316,000.0
Weighted average strike price per Mmbtu/Bbl				4.15			91.87
December 31, 2013		$ (0.7)		$ (0.7)	$ (1.0)		$ (1.0)	$ (1.7)
Derivative, Commodity Contract, Oil Volume					272,000.0	375.0	272,000.0

Fair Value of Financial Instruments - Assets and Liabilities Carrying at Fair Value on Non-Recurring Basis (Detail) (USD $)
In Millions, unless otherwise specified

3 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

$ 709.5

$ 313.5

$ 523.5

$ 206.0

Document Period End Date

Dec. 31, 2013

Assets

Cash and cash equivalents

1,293.8

1,103.7

1,899.7

1,470.7

Derivatives, Assets

Derivatives

294.5

221.8

Fixed maturity securities, available-for-sale:

Asset-backed loans

794.0

560.4

Derivatives, Liabilities

Equity conversion feature of preferred stock

378.0

330.8

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

0.6

(0.2)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)

(6.7)

(2.1)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases

192.6

134.2

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

(9.6)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

(0.5)

(0.7)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net

^[1]

(14.1)

^[2]

Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value

2,172.6

1,680.1

1,875.2

1,782.8

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings

146.8

(102.7)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases

150.6

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Transfers, Net

^[2]

Asset-backed securities [Member]

Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

9.8

5.3

5.0

15.9

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)

(0.2)

(0.1)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net

^[1]

(10.5)

^[2]

Commercial mortgage-backed securities [Member]

Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

6.0

6.1

5.7

5.0

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)

0.3

0.1

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases

1.0

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net

^[1]

^[2]

Corporates [Member]

Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

607.1

256.1

461.1

135.3

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

(0.2)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)

(6.1)

(2.0)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases

152.6

133.2

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

(9.6)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

(0.5)

(0.7)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net

^[1]

0.1

^[2]

Hybrids [Member]

Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

5.0

8.8

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)

(0.1)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net

(3.7)

^[2]

Municipals [Member]

Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

34.3

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)

(0.7)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases

35.0

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net

^[1]

Held for trading [Member]

Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

10.8

10.7

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

0.1

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net

^[1]

Equity Securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

375.9

352.5

Recurring [Member] | Fair Value [Member]

Assets

Cash and cash equivalents

1,293.8

^[3]

1,899.7

^[3]

Contingent purchase price reduction receivable

41.5

41.0

Fixed maturity securities, available-for-sale:

Asset-backed loans

794.0

560.4

Total financial assets

911.3

591.6

Liabilities

Total debt

5,351.3

^[4]

4,773.2

^[4]

Derivatives, Liabilities

Equity conversion feature of preferred stock

378.0

330.8

Redeemable preferred stock, excluding equity conversion feature

378.8

377.1

Investment contracts, included in contractholder funds

12,513.8

12,378.6

Financial Liabilities Fair Value Disclosure

18,243.9

17,528.9

Recurring [Member] | Fair Value [Member] | U.S. Government securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

711.1

1,001.8

Recurring [Member] | Fair Value [Member] | Foreign exchange forward agreements [Member]

Derivatives, Assets

Derivatives

3.2

1.8

Derivatives, Liabilities

Derivative Liability

9.1

10.0

Recurring [Member] | Fair Value [Member] | Commodity swap and option agreements [Member]

Derivatives, Assets

Derivatives

2.0

4.1

Derivatives, Liabilities

Derivative Liability

2.2

2.4

Recurring [Member] | Fair Value [Member] | Call options [Member]

Derivatives, Assets

Derivatives

294.5

221.8

Recurring [Member] | Fair Value [Member] | Available-for-sale embedded derivatives [Member]

Fixed maturity securities, available-for-sale:

Equity securities - available-for-sale

286.9

^[5]

271.0

^[5]

Recurring [Member] | Fair Value [Member] | FIA embedded derivatives, included in contractholder funds [Member]

Derivatives, Liabilities

Derivative Liability

1,644.7

1,544.4

Recurring [Member] | Fair Value [Member] | Future contracts [Member]

Derivatives, Liabilities

Derivative Liability

1.0

Recurring [Member] | Fair Value [Member] | Asset-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,601.8

1,523.1

Recurring [Member] | Fair Value [Member] | Commercial mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

444.6

454.4

Recurring [Member] | Fair Value [Member] | Corporates [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

10,046.6

9,418.3

Recurring [Member] | Fair Value [Member] | Hybrids [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

418.1

428.8

Recurring [Member] | Fair Value [Member] | Municipals [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,121.4

1,007.0

Recurring [Member] | Fair Value [Member] | Agency residential mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

91.0

98.6

Recurring [Member] | Fair Value [Member] | Non-agency residential mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,652.0

1,368.0

Recurring [Member] | Carrying Amount [Member]

Fixed maturity securities, available-for-sale:

Asset-backed loans

794.0

560.4

Total financial assets

911.3

591.6

Liabilities

Total debt

5,165.9

^[4]

4,896.1

^[4]

Derivatives, Liabilities

Redeemable preferred stock, excluding equity conversion feature

333.4

329.4

Investment contracts, included in contractholder funds

13,875.0

13,703.8

Financial Liabilities Fair Value Disclosure

19,374.3

18,929.3

Recurring [Member] | Equity securities [Member] | Fair Value [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

89.0

^[5]

81.5

^[5]

Recurring [Member] | Policy loans [Member] | Fair Value [Member]

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

117.3

31.2

Recurring [Member] | Policy loans [Member] | Carrying Amount [Member]

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

117.3

31.2

Recurring [Member] | Level 1 [Member]

Assets

Cash and cash equivalents

1,293.8

^[3]

1,899.7

^[3]

Contingent purchase price reduction receivable

Fixed maturity securities, available-for-sale:

Asset-backed loans

Total financial assets

Liabilities

Total debt

^[4]

Derivatives, Liabilities

Equity conversion feature of preferred stock

Redeemable preferred stock, excluding equity conversion feature

Investment contracts, included in contractholder funds

Financial Liabilities Fair Value Disclosure

Recurring [Member] | Level 1 [Member] | U.S. Government securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

502.5

790.9

Recurring [Member] | Level 1 [Member] | Foreign exchange forward agreements [Member]

Derivatives, Assets

Derivatives

Derivatives, Liabilities

Derivative Liability

Recurring [Member] | Level 1 [Member] | Commodity swap and option agreements [Member]

Derivatives, Assets

Derivatives

Derivatives, Liabilities

Derivative Liability

Recurring [Member] | Level 1 [Member] | Call options [Member]

Derivatives, Assets

Derivatives

Recurring [Member] | Level 1 [Member] | Available-for-sale embedded derivatives [Member]

Fixed maturity securities, available-for-sale:

Equity securities - available-for-sale

^[5]

Recurring [Member] | Level 1 [Member] | FIA embedded derivatives, included in contractholder funds [Member]

Derivatives, Liabilities

Derivative Liability

Recurring [Member] | Level 1 [Member] | Future contracts [Member]

Derivatives, Liabilities

Derivative Liability

Recurring [Member] | Level 1 [Member] | Asset-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 1 [Member] | Commercial mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 1 [Member] | Corporates [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 1 [Member] | Hybrids [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 1 [Member] | Municipals [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 1 [Member] | Agency residential mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 1 [Member] | Non-agency residential mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 1 [Member] | Equity securities [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

78.2

^[5]

70.8

^[5]

Recurring [Member] | Level 1 [Member] | Policy loans [Member]

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

Recurring [Member] | Level 2 [Member]

Assets

Cash and cash equivalents

^[3]

Contingent purchase price reduction receivable

Fixed maturity securities, available-for-sale:

Asset-backed loans

Total financial assets

Liabilities

Total debt

5,351.3

^[4]

4,773.2

^[4]

Derivatives, Liabilities

Equity conversion feature of preferred stock

Redeemable preferred stock, excluding equity conversion feature

Investment contracts, included in contractholder funds

Financial Liabilities Fair Value Disclosure

5,351.3

4,773.2

Recurring [Member] | Level 2 [Member] | U.S. Government securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

208.6

210.9

Recurring [Member] | Level 2 [Member] | Foreign exchange forward agreements [Member]

Derivatives, Assets

Derivatives

3.2

1.8

Derivatives, Liabilities

Derivative Liability

9.1

10.0

Recurring [Member] | Level 2 [Member] | Commodity swap and option agreements [Member]

Derivatives, Assets

Derivatives

2.0

4.1

Derivatives, Liabilities

Derivative Liability

2.2

2.4

Recurring [Member] | Level 2 [Member] | Call options [Member]

Derivatives, Assets

Derivatives

294.5

221.8

Recurring [Member] | Level 2 [Member] | Available-for-sale embedded derivatives [Member]

Fixed maturity securities, available-for-sale:

Equity securities - available-for-sale

286.9

^[5]

271.0

^[5]

Recurring [Member] | Level 2 [Member] | FIA embedded derivatives, included in contractholder funds [Member]

Derivatives, Liabilities

Derivative Liability

Recurring [Member] | Level 2 [Member] | Future contracts [Member]

Derivatives, Liabilities

Derivative Liability

1.0

Recurring [Member] | Level 2 [Member] | Asset-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,592.0

1,518.1

Recurring [Member] | Level 2 [Member] | Commercial mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

438.6

448.7

Recurring [Member] | Level 2 [Member] | Corporates [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

9,439.5

8,957.2

Recurring [Member] | Level 2 [Member] | Hybrids [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

418.1

428.8

Recurring [Member] | Level 2 [Member] | Municipals [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,087.1

1,007.0

Recurring [Member] | Level 2 [Member] | Agency residential mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

91.0

98.6

Recurring [Member] | Level 2 [Member] | Non-agency residential mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,652.0

1,368.0

Recurring [Member] | Level 2 [Member] | Equity securities [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

^[5]

Recurring [Member] | Level 2 [Member] | Policy loans [Member]

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

Recurring [Member] | Level 3 [Member]

Assets

Cash and cash equivalents

^[3]

Contingent purchase price reduction receivable

41.5

41.0

Fixed maturity securities, available-for-sale:

Asset-backed loans

794.0

560.4

Total financial assets

911.3

591.6

Liabilities

Total debt

^[4]

Derivatives, Liabilities

Equity conversion feature of preferred stock

378.0

330.8

Redeemable preferred stock, excluding equity conversion feature

378.8

377.1

Investment contracts, included in contractholder funds

12,513.8

12,378.6

Financial Liabilities Fair Value Disclosure

12,892.6

12,755.7

Recurring [Member] | Level 3 [Member] | U.S. Government securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 3 [Member] | Foreign exchange forward agreements [Member]

Derivatives, Assets

Derivatives

Derivatives, Liabilities

Derivative Liability

Recurring [Member] | Level 3 [Member] | Commodity swap and option agreements [Member]

Derivatives, Assets

Derivatives

Derivatives, Liabilities

Derivative Liability

Recurring [Member] | Level 3 [Member] | Call options [Member]

Derivatives, Assets

Derivatives

Recurring [Member] | Level 3 [Member] | Available-for-sale embedded derivatives [Member]

Fixed maturity securities, available-for-sale:

Equity securities - available-for-sale

^[5]

Recurring [Member] | Level 3 [Member] | FIA embedded derivatives, included in contractholder funds [Member]

Derivatives, Liabilities

Derivative Liability

1,644.7

1,544.4

Recurring [Member] | Level 3 [Member] | Future contracts [Member]

Derivatives, Liabilities

Derivative Liability

Recurring [Member] | Level 3 [Member] | Asset-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

9.8

5.0

Recurring [Member] | Level 3 [Member] | Commercial mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

6.0

5.7

Recurring [Member] | Level 3 [Member] | Corporates [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

607.1

461.1

Recurring [Member] | Level 3 [Member] | Hybrids [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 3 [Member] | Municipals [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

34.3

Recurring [Member] | Level 3 [Member] | Agency residential mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 3 [Member] | Non-agency residential mortgage-backed securities [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

Recurring [Member] | Level 3 [Member] | Equity securities [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

10.8

^[5]

10.7

^[5]

Recurring [Member] | Level 3 [Member] | Policy loans [Member]

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

117.3

31.2

Contingent purchase price reduction receivable [Member]

Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value

41.5

41.0

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

0.5

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net

^[1]

^[2]

FIA embedded derivatives, included in contractholder funds [Member]

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value

1,644.7

1,517.0

1,544.4

1,550.8

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings

100.3

(33.8)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Transfers, Net

^[1]

^[2]

Front Street Future Policyholder Benefits Reserve [Member]

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value

149.9

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings

(0.7)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases

150.6

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Transfers, Net

^[1]

Equity conversion feature of preferred stock [Member]

Derivatives, Liabilities

Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value

378.0

163.1

330.8

232.0

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings

47.2

(68.9)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Sales

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Transfers, Net

^[1]

^[2]

[1]	{F\|ahBzfndlYmZpbGluZ3MtaHJkcmoLEgZYTUxEb2MiXlhCUkxEb2NHZW5JbmZvOjkzMWUzNTc5OTc5ZDQ0NDA5NDZlZDlmNTcyN2JmYzMyfFRleHRTZWxlY3Rpb246REVBMUNFNjUwNzU2Q0U3MUVERDcwNjlDQTlGMzA0OTIM}
[2]	(a)The net transfers in and out of Level 3 during the three months ended December 30, 2012 was exclusively to or from Level 2.
[3]	(a)The fair values of cash equivalents and equity investments set forth above are generally based on quoted or observed market prices.
[4]	(a)The fair values of debt set forth above are generally based on quoted or observed market prices.
[5]	(b)The carrying amounts of trade receivables, accounts payable, accrued investment income and portions of other insurance liabilities approximate fair value due to their short duration and, accordingly, they are not presented in the tables above.

Fair Value of Financial Instruments - Schedule of Unobservable Inputs Used for Level Three Fair Value Measurements of Financial Instruments on Recurring Basis (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended				3 Months Ended								3 Months Ended					3 Months Ended			3 Months Ended				3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2013 Equity Securities [Member]	Sep. 30, 2013 Equity Securities [Member]	Dec. 31, 2013 Broker Quoted [Member] Municipal Bonds [Member]	Dec. 31, 2013 Option Pricing [Member] Equity Securities [Member]	Dec. 31, 2013 Broker Quoted [Member] Asset-backed securities [Member]	Sep. 30, 2013 Broker Quoted [Member] Asset-backed securities [Member]	Dec. 31, 2013 Broker Quoted [Member] Commercial mortgage-backed securities [Member]	Sep. 30, 2013 Broker Quoted [Member] Commercial mortgage-backed securities [Member]	Dec. 31, 2013 Broker Quoted [Member] Corporates [Member]	Sep. 30, 2013 Broker Quoted [Member] Corporates [Member]	Dec. 31, 2013 Market pricing [Member] Corporates [Member]	Sep. 30, 2013 Market pricing [Member] Corporates [Member]	Dec. 31, 2013 Market pricing [Member] Municipal Bonds [Member]	Dec. 31, 2013 Contingent purchase price reduction receivable [Member]	Sep. 30, 2013 Contingent purchase price reduction receivable [Member]	Dec. 31, 2013 Contingent purchase price reduction receivable [Member] Discounted cash flow [Member]	Dec. 31, 2013 Fixed Index Annuity [Member]	Sep. 30, 2013 Fixed Index Annuity [Member]	Dec. 31, 2013 Fixed Index Annuity [Member] Discounted cash flow [Member]	Dec. 31, 2013 Front Street Future Policyholder Benefits Reserve [Member]	Dec. 31, 2013 Equity conversion feature of preferred stock [Member]	Sep. 30, 2013 Equity conversion feature of preferred stock [Member]	Dec. 31, 2013 Equity conversion feature of preferred stock [Member] Monte Carlo simulation / Option model [Member]	Dec. 31, 2013 Minimum [Member] Asset-backed securities [Member]	Dec. 31, 2012 Minimum [Member] Asset-backed securities [Member]	Dec. 31, 2013 Minimum [Member] Corporates [Member]	Dec. 31, 2012 Minimum [Member] Corporates [Member]	Dec. 31, 2012 Minimum [Member] Hybrids [Member]	Dec. 31, 2013 Minimum [Member] Equity Securities [Member]	Dec. 31, 2013 Minimum [Member] Contingent purchase price reduction receivable [Member]	Dec. 31, 2012 Minimum [Member] Contingent purchase price reduction receivable [Member]	Dec. 31, 2013 Minimum [Member] Fixed Index Annuity [Member]	Dec. 31, 2012 Minimum [Member] Fixed Index Annuity [Member]	Dec. 31, 2013 Minimum [Member] Equity conversion feature of preferred stock [Member]	Dec. 31, 2012 Minimum [Member] Equity conversion feature of preferred stock [Member]	Dec. 31, 2013 Maximum [Member] Asset-backed securities [Member]	Dec. 31, 2012 Maximum [Member] Asset-backed securities [Member]	Dec. 31, 2012 Maximum [Member] Commercial mortgage-backed securities [Member]	Dec. 31, 2013 Maximum [Member] Corporates [Member]	Dec. 31, 2012 Maximum [Member] Corporates [Member]	Dec. 31, 2012 Maximum [Member] Hybrids [Member]	Dec. 31, 2013 Maximum [Member] Equity Securities [Member]	Dec. 31, 2013 Maximum [Member] Contingent purchase price reduction receivable [Member]	Dec. 31, 2012 Maximum [Member] Contingent purchase price reduction receivable [Member]	Dec. 31, 2013 Maximum [Member] Fixed Index Annuity [Member]	Dec. 31, 2012 Maximum [Member] Fixed Index Annuity [Member]	Dec. 31, 2013 Maximum [Member] Equity conversion feature of preferred stock [Member]	Dec. 31, 2012 Maximum [Member] Equity conversion feature of preferred stock [Member]	Dec. 31, 2013 Weighted Average [Member]	Dec. 31, 2013 Weighted Average [Member] Asset-backed securities [Member]	Dec. 31, 2012 Weighted Average [Member] Asset-backed securities [Member]	Dec. 31, 2013 Weighted Average [Member] Commercial mortgage-backed securities [Member]	Dec. 31, 2013 Weighted Average [Member] Corporates [Member]	Dec. 31, 2012 Weighted Average [Member] Corporates [Member]	Dec. 31, 2013 Weighted Average [Member] Municipal Debt Securities [Member]	Dec. 31, 2013 Weighted Average [Member] Hybrids [Member]	Dec. 31, 2012 Weighted Average [Member] Hybrids [Member]	Dec. 31, 2013 Weighted Average [Member] Equity Securities [Member]	Dec. 31, 2013 Weighted Average [Member] Contingent purchase price reduction receivable [Member]	Dec. 31, 2012 Weighted Average [Member] Contingent purchase price reduction receivable [Member]	Dec. 31, 2013 Weighted Average [Member] Fixed Index Annuity [Member]	Dec. 31, 2012 Weighted Average [Member] Fixed Index Annuity [Member]	Dec. 31, 2013 Weighted Average [Member] Equity conversion feature of preferred stock [Member]	Dec. 31, 2012 Weighted Average [Member] Equity conversion feature of preferred stock [Member]	Dec. 31, 2013 Front Street Future Policyholder Benefits Reserve [Member] Minimum [Member]	Dec. 31, 2013 Front Street Future Policyholder Benefits Reserve [Member] Maximum [Member]	Dec. 31, 2013 Front Street Future Policyholder Benefits Reserve [Member] Weighted Average [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Document Period End Date	Dec. 31, 2013
Valuation Technique					Broker-quoted	Option Pricing	Broker-quoted						Market Pricing					Discounted cash flow			Discounted cash flow				Monte Carlo simulation / Option model
Assets, Fair Value Disclosure	$ 709.5	$ 523.5	$ 10.8	$ 10.7			$ 9.8	$ 5.0	$ 6.0	$ 5.7	$ 540.9	$ 404.5	$ 66.2	$ 56.6	$ 34.3	$ 41.5	$ 41.0
Probability of collection																																88.00%	88.00%												96.00%	96.00%															92.00%	92.00%
Expected term																																													6 months	9 months
Discount rate																																													1.00%	1.00%
Credit insurance risk premium																																													11.00%	11.00%
Quoted prices																												0.00%	0.00%												132.00%	113.00%													92.00%	90.00%			0.00%
Fair Value Measurements Revenue Multiple																															0.3													0.4
Offered quotes																										98.00%	100.00%	91.00%	90.00%									107.00%	107.00%	96.00%	115.00%	131.00%										101.00%	101.00%	102.00%	99.00%	97.00%	98.00%	25.00%
Fair Value Measurements Probability of Transaction																																																												95.00%
Fair Value Inputs, Risk-free Discount Factor																																																			0.999
Fair Value Inputs, Risk-adjusted Discount Factor																																																			0.995
Fair Value Inputs, Upward Movement																																																			1.1
Fair Value Inputs, Downward Movement																																																			0.9
Fair Value Inputs, Probability of Upward Movement																																																			48.60%
Fair Value Inputs, Probability of Downward Movement																																																			51.40%
Liabilities
Liabilities, Fair Value Disclosure	$ 2,172.6	$ 1,875.2																	$ 1,644.7	$ 1,544.4		$ 149.9	$ 378.0	$ 330.8
Market value of option																																		0.00%	0.00%												43.00%	38.00%															5.00%	4.00%
SWAP rates																																		2.00%	2.00%												3.00%	3.00%															2.00%	2.00%
Mortality multiplier																																																															80.00%	80.00%
Surrender rates																																		0.50%	0.50%												75.00%	75.00%															7.00%	7.00%
Non-performance spread																																			0.25%													0.25%															0.25%	0.25%			0.65%	1.50%
Fair Value Measurements Liquidity Spread																																																																					0.50%
Annualized volatility of equity																																																																	40.00%	42.00%
Discount yield																																																																	11.00%	11.00%
Non-cash accretion rate																																																	0.00%	0.00%
Calibration adjustment																																				0.00%	0.00%												1.00%	1.00%															0.00%	0.30%

Fair Value of Financial Instruments - Additional Information (Detail) (USD $)

3 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]

Percentage of male contractholder

50.00%

Percentage of female contractholder

50.00%

Fair Value, Assets, Level 1 to Level 2 Transfers, Amount

$ 0

Net transfer In (Out) of Level 3 (a)

^[1]

$ (14,100,000)

^[2]

[1]	{F\|ahBzfndlYmZpbGluZ3MtaHJkcmoLEgZYTUxEb2MiXlhCUkxEb2NHZW5JbmZvOjkzMWUzNTc5OTc5ZDQ0NDA5NDZlZDlmNTcyN2JmYzMyfFRleHRTZWxlY3Rpb246REVBMUNFNjUwNzU2Q0U3MUVERDcwNjlDQTlGMzA0OTIM}
[2]	(a)The net transfers in and out of Level 3 during the three months ended December 30, 2012 was exclusively to or from Level 2.

Fair Value of Financial Instruments - Changes in Fair Value of Financial Instruments (Detail) (USD $)

3 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]

Document Period End Date

Dec. 31, 2013

Fair Value, Assets, Level 1 to Level 2 Transfers, Amount

$ 0

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

523,500,000

206,000,000

Total Gains (Losses) Included in Earnings

600,000

(200,000)

Total Gains (Losses) Included in AOCI

(6,700,000)

(2,100,000)

Purchases

192,600,000

134,200,000

Sales

(9,600,000)

Settlements

(500,000)

(700,000)

Net transfer In (Out) of Level 3 (a)

^[1]

(14,100,000)

^[2]

Balance at End of Period

709,500,000

313,500,000

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

1,875,200,000

1,782,800,000

Total Gains (Losses) Included in Earnings

146,800,000

(102,700,000)

Total Gains (Losses) Included in AOCI

Purchases

150,600,000

Sales

Settlements

Net transfer In (Out) of Level 3

^[2]

Balance at End of Period

2,172,600,000

1,680,100,000

FIA embedded derivatives, included in contractholder funds [Member]

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

1,544,400,000

1,550,800,000

Total Gains (Losses) Included in Earnings

100,300,000

(33,800,000)

Total Gains (Losses) Included in AOCI

Purchases

Sales

Settlements

Net transfer In (Out) of Level 3

^[1]

^[2]

Balance at End of Period

1,644,700,000

1,517,000,000

Front Street Future Policyholder Benefits Reserve [Member]

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

Total Gains (Losses) Included in Earnings

(700,000)

Total Gains (Losses) Included in AOCI

Purchases

150,600,000

Sales

Settlements

Net transfer In (Out) of Level 3

^[1]

Balance at End of Period

149,900,000

Equity conversion feature of preferred stock [Member]

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

330,800,000

232,000,000

Total Gains (Losses) Included in Earnings

47,200,000

(68,900,000)

Total Gains (Losses) Included in AOCI

Purchases

Sales

Settlements

Net transfer In (Out) of Level 3

^[1]

^[2]

Balance at End of Period

378,000,000

163,100,000

ABS and Hybrids [Member]

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Net transfer In (Out) of Level 3 (a)

^[2]

Commercial mortgage-backed securities [Member]

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

5,700,000

5,000,000

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

300,000

100,000

Purchases

1,000,000

Sales

Settlements

Net transfer In (Out) of Level 3 (a)

^[1]

^[2]

Balance at End of Period

6,000,000

6,100,000

Corporates [Member]

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

461,100,000

135,300,000

Total Gains (Losses) Included in Earnings

(200,000)

Total Gains (Losses) Included in AOCI

(6,100,000)

(2,000,000)

Purchases

152,600,000

133,200,000

Sales

(9,600,000)

Settlements

(500,000)

(700,000)

Net transfer In (Out) of Level 3 (a)

^[1]

100,000

^[2]

Balance at End of Period

607,100,000

256,100,000

Hybrids [Member]

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

8,800,000

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

(100,000)

Purchases

Sales

Settlements

Net transfer In (Out) of Level 3 (a)

(3,700,000)

^[2]

Balance at End of Period

5,000,000

Municipals [Member]

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

(700,000)

Purchases

35,000,000

Sales

Settlements

Net transfer In (Out) of Level 3 (a)

^[1]

Balance at End of Period

34,300,000

Contingent purchase price reduction receivable [Member]

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

Balance at Beginning of Period

41,000,000

Total Gains (Losses) Included in Earnings

500,000

Total Gains (Losses) Included in AOCI

Purchases

Sales

Settlements

Net transfer In (Out) of Level 3 (a)

^[1]

^[2]

Balance at End of Period

$ 41,500,000

$ 41,000,000

[1]	{F\|ahBzfndlYmZpbGluZ3MtaHJkcmoLEgZYTUxEb2MiXlhCUkxEb2NHZW5JbmZvOjkzMWUzNTc5OTc5ZDQ0NDA5NDZlZDlmNTcyN2JmYzMyfFRleHRTZWxlY3Rpb246REVBMUNFNjUwNzU2Q0U3MUVERDcwNjlDQTlGMzA0OTIM}
[2]	(a)The net transfers in and out of Level 3 during the three months ended December 30, 2012 was exclusively to or from Level 2.

Fair Value of Financial Instruments Fair Value of Financial Instruments - Assets and Liabilities Carrying at Fair Value Measured on a Recurring Basis (Details) (USD $)
In Millions, unless otherwise specified

3 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2012

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Document Period End Date

Dec. 31, 2013

Cash and cash equivalents

$ 1,293.8

$ 1,899.7

$ 1,103.7

$ 1,470.7

Derivatives

294.5

221.8

Equity conversion feature of preferred stock

378.0

330.8

Fair Value, Measurements, Recurring [Member] | Level 3 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Cash and cash equivalents

^[1]

Contingent purchase price reduction receivable

41.5

41.0

Assets, Fair Value Disclosure, Recurring

709.5

523.5

Equity conversion feature of preferred stock

378.0

330.8

Liabilities, Fair Value Disclosure, Recurring

2,172.6

1,875.2

Fair Value, Measurements, Recurring [Member] | Level 1 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Cash and cash equivalents

1,293.8

^[1]

1,899.7

^[1]

Contingent purchase price reduction receivable

Assets, Fair Value Disclosure, Recurring

2,761.4

Equity conversion feature of preferred stock

Liabilities, Fair Value Disclosure, Recurring

Fair Value, Measurements, Recurring [Member] | Level 2 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Cash and cash equivalents

^[1]

Contingent purchase price reduction receivable

Assets, Fair Value Disclosure, Recurring

14,536.0

Equity conversion feature of preferred stock

Liabilities, Fair Value Disclosure, Recurring

11.3

13.4

Fair Value [Member] | Fair Value, Measurements, Recurring [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Cash and cash equivalents

1,293.8

^[1]

1,899.7

^[1]

Contingent purchase price reduction receivable

41.5

41.0

Assets, Fair Value Disclosure, Recurring

18,258.3

17,820.9

Equity conversion feature of preferred stock

378.0

330.8

Liabilities, Fair Value Disclosure, Recurring

2,183.9

1,888.6

Fixed Index Annuity [Member] | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Liability

1,644.7

1,544.4

Fixed Index Annuity [Member] | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Liability

Fixed Index Annuity [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Liability

Fixed Index Annuity [Member] | Fair Value [Member] | Fair Value, Measurements, Recurring [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Liability

1,644.7

1,544.4

Front Street Future Policyholder Benefits Reserve [Member] | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Liability

149.9

Front Street Future Policyholder Benefits Reserve [Member] | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Liability

Front Street Future Policyholder Benefits Reserve [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Liability

Front Street Future Policyholder Benefits Reserve [Member] | Fair Value [Member] | Fair Value, Measurements, Recurring [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Derivative Liability

$ 149.9

[1]	(a)The fair values of cash equivalents and equity investments set forth above are generally based on quoted or observed market prices.

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References+ Details

- Definition

Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.

+ References+ Details

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.

+ References+ Details

Goodwill and Intangibles, including DAC and VOBA - Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Intangible Assets, Including Goodwill [Roll Forward]
Beginning Balance, Goodwill	$ 1,476.7
Beginning Balance, Indefinite Lived Intangible Assets	1,178.1
Beginning Balance, Finite Lived Intangible Assets	985.1
Beginning Balance, Intangible Assets, Excluding Goodwill	2,729.1
Goodwill, Acquired During Period	3.5
Acquisitions (Note 3), Indefinite Lived Intangible Assets
Acquisitions (Note 13)
Deferrals	52.6
Less: Components of amortization:
Amortization of intangibles	43.4	86.6
Adjustment for unrealized investment (gains), net, Goodwill	7.9
Effect of translation, Goodwill	(4.0)
Effect of translation, Indefinite Lived intangible assets	3.4
Effect of translation, Intangible Assets Excluding Goodwill	3.5
Ending Balance, Goodwill	1,476.2
Ending Balance, Indefinite Lived Intangible Assets	1,181.5
Ending Balance, Finite Lived Intangible Assets	965.0
Ending Balance, Intangible Assets, Excluding Goodwill	2,749.7
Unlocking [Member]
Less: Components of amortization:
Goodwill Amortization
Indefinite Lived Intangible Assets, Amortization
Amortization of intangibles	(15.2)
Reclassifications [Member]
Less: Components of amortization:
Goodwill Amortization
Indefinite Lived Intangible Assets, Amortization
Amortization of intangibles
Interest [Member]
Less: Components of amortization:
Goodwill Amortization
Indefinite Lived Intangible Assets, Amortization
Amortization of intangibles	(7.0)
Periodic amortization [Member]
Less: Components of amortization:
Goodwill Amortization
Indefinite Lived Intangible Assets, Amortization
Amortization of intangibles	65.6
Definite Lived Intangible Assets [Member]
Intangible Assets, Including Goodwill [Roll Forward]
Beginning Balance, Finite Lived Intangible Assets	985.1
Acquisitions (Note 3), Finite-Lived Intangible Assets
Deferrals
Less: Components of amortization:
Amortization of intangibles	20.2	17.1
Adjustment for unrealized investment (gains), net, Goodwill
Effect of translation, Finite Lived intangible assets	0.1
Ending Balance, Finite Lived Intangible Assets	965.0
Definite Lived Intangible Assets [Member] \| Unlocking [Member]
Less: Components of amortization:
Amortization of intangibles
Definite Lived Intangible Assets [Member] \| Reclassifications [Member]
Less: Components of amortization:
Amortization of intangibles
Definite Lived Intangible Assets [Member] \| Interest [Member]
Less: Components of amortization:
Amortization of intangibles
Definite Lived Intangible Assets [Member] \| Periodic amortization [Member]
Less: Components of amortization:
Amortization of intangibles	20.2
VOBA [Member]
Intangible Assets, Including Goodwill [Roll Forward]
Beginning Balance, Finite Lived Intangible Assets	225.3
Acquisitions (Note 3), Finite-Lived Intangible Assets
Deferrals
Less: Components of amortization:
Amortization of intangibles	13.2	58.9
Adjustment for unrealized investment (gains), net, Goodwill	1.6
Effect of translation, Finite Lived intangible assets
Ending Balance, Finite Lived Intangible Assets	213.7
VOBA [Member] \| Unlocking [Member]
Less: Components of amortization:
Amortization of intangibles	(11.8)
VOBA [Member] \| Reclassifications [Member]
Less: Components of amortization:
Amortization of intangibles
VOBA [Member] \| Interest [Member]
Less: Components of amortization:
Amortization of intangibles	(3.7)
VOBA [Member] \| Periodic amortization [Member]
Less: Components of amortization:
Amortization of intangibles	28.7
DAC [Member]
Intangible Assets, Including Goodwill [Roll Forward]
Beginning Balance, Finite Lived Intangible Assets	340.6
Acquisitions (Note 3), Finite-Lived Intangible Assets
Deferrals	52.6
Less: Components of amortization:
Amortization of intangibles	10.0	10.6
Adjustment for unrealized investment (gains), net, Goodwill	6.3
Effect of translation, Finite Lived intangible assets
Ending Balance, Finite Lived Intangible Assets	389.5
DAC [Member] \| Unlocking [Member]
Less: Components of amortization:
Amortization of intangibles	(3.4)
DAC [Member] \| Reclassifications [Member]
Less: Components of amortization:
Amortization of intangibles
DAC [Member] \| Interest [Member]
Less: Components of amortization:
Amortization of intangibles	(3.3)
DAC [Member] \| Periodic amortization [Member]
Less: Components of amortization:
Amortization of intangibles	16.7
Goodwill [Member]
Intangible Assets, Including Goodwill [Roll Forward]
Deferrals
Less: Components of amortization:
Adjustment for unrealized investment (gains), net, Goodwill
Indefinite Lived Intangible Assets [Member]
Intangible Assets, Including Goodwill [Roll Forward]
Deferrals
Less: Components of amortization:
Adjustment for unrealized investment (gains), net, Goodwill

Goodwill and Intangibles, including DAC and VOBA - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013
Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period	$ 3.5
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	80.7
Intangible assets amortization method	straight-line method
Amortization of intangibles	43.4	86.6
2014	80.7
2015	80.7
2016	80.7
2017	80.7
VOBA [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	33.4
Cumulative adjustments for net unrealized investment gains	(79.7)		(81.4)
Amortization of intangibles	13.2	58.9
2014	44.8
2015	39.5
2016	32.2
2017	25.9
DAC [Member]
Finite-Lived Intangible Assets [Line Items]
Cumulative adjustments for net unrealized investment gains	24.9		18.6
Amortization of intangibles	10.0	10.6
Deferred sales inducements, net of shadow adjustments	$ 29.6		$ 26.2
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	20 years
Weighted Average [Member] \| VOBA [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	4 years 9 months 18 days

Goodwill and Intangibles, including DAC and VOBA - Summary of Definite Lived Intangible Assets (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
Finite-Lived Intangible Assets [Line Items]
Document Period End Date	Dec. 31, 2013
Cost	$ 1,229.7	$ 1,229.6
Accumulated Amortization	(264.7)	(244.5)
Net	965.0	985.1
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life	1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life	20 years
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	886.3	885.9
Accumulated Amortization	(172.6)	(160.8)
Net	713.7	725.1
Customer relationships [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life	15 years
Customer relationships [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life	20 years
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	171.3	171.6
Accumulated Amortization	(48.7)	(44.7)
Net	122.6	126.9
Trade names [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life	1 year
Trade names [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life	12 years
Technology assets [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	172.1	172.1
Accumulated Amortization	(43.4)	(39.0)
Net	$ 128.7	$ 133.1
Technology assets [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life	4 years
Technology assets [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life	17 years

Goodwill and Intangibles, including DAC and VOBA - Summary of Amortization Expense of Definite Lived Intangible Assets (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 43.4	$ 86.6
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	11.7	10.4
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	4.1	3.6
Technology assets [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	4.4	3.1
Definite Lived Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 20.2	$ 17.1

Goodwill and Intangibles, including DAC and VOBA - Estimated Amortization Expense for VOBA and DAC in Future Fiscal Periods (Detail) (USD $) In Millions, unless otherwise specified	Dec. 31, 2013
Schedule Of Amortization Expense And Weighted Average Lives Of Identified Intangible Assets [Line Items]
2013	$ 80.7
2014	80.7
2015	80.7
2016	80.7
2017	80.7
VOBA [Member]
Schedule Of Amortization Expense And Weighted Average Lives Of Identified Intangible Assets [Line Items]
2013	33.4
2014	44.8
2015	39.5
2016	32.2
2017	25.9
Thereafter	$ 117.6

Debt - Summary of Debt (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2013 HGI [Member] 7.875% Senior Secured Notes, due July 15, 2019 [Member]	Sep. 30, 2013 HGI [Member] 7.875% Senior Secured Notes, due July 15, 2019 [Member]	Dec. 31, 2013 Spectrum Brands [Member] 6.75% Senior Notes, due March 15, 2020 [Member]	Sep. 30, 2013 Spectrum Brands [Member] 6.75% Senior Notes, due March 15, 2020 [Member]	Dec. 31, 2013 Spectrum Brands [Member] Six Point Three Seven Five Senior Notes [Member]	Sep. 30, 2013 Spectrum Brands [Member] Six Point Three Seven Five Senior Notes [Member]	Dec. 31, 2013 Spectrum Brands [Member] 6.625% Notes [Member]	Sep. 30, 2013 Spectrum Brands [Member] 6.625% Notes [Member]	Dec. 31, 2013 Spectrum Brands [Member] ABL Facility, expiring May 24, 2017 [Member]	Sep. 30, 2013 Spectrum Brands [Member] ABL Facility, expiring May 24, 2017 [Member]	Dec. 31, 2013 Spectrum Brands [Member] Other notes and obligations [Member]	Sep. 30, 2013 Spectrum Brands [Member] Other notes and obligations [Member]	Dec. 31, 2013 Spectrum Brands [Member] Capitalized lease obligations [Member]	Sep. 30, 2013 Spectrum Brands [Member] Capitalized lease obligations [Member]	Dec. 31, 2013 Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Dec. 18, 2013 Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Sep. 30, 2013 Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Dec. 31, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2019 [Member]	Sep. 30, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2019 [Member]	Dec. 31, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Dec. 18, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Sep. 30, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Dec. 31, 2013 FGL [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Sep. 30, 2013 FGL [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Dec. 31, 2013 EXCO/HGI JV [Member] EXO/HGI Partnership Credit Agreement, due February 14, 2018 [Member]	Sep. 30, 2013 EXCO/HGI JV [Member] EXO/HGI Partnership Credit Agreement, due February 14, 2018 [Member]	Dec. 31, 2013 Salus Capital Partners L L C [Member] Unaffiliated Long-Term Debt of Consolidated Variable-Interest-Entity [Member]	Sep. 30, 2013 Salus Capital Partners L L C [Member] Unaffiliated Long-Term Debt of Consolidated Variable-Interest-Entity [Member]	Dec. 31, 2013 Salus Capital Partners L L C [Member] Secured Borrowings Related to non-qualifying participating loan interests [Member]	Sep. 30, 2013 Salus Capital Partners L L C [Member] Secured Borrowings Related to non-qualifying participating loan interests [Member]	Dec. 31, 2013 EXCO/HGI Partnership Credit Agreement [Member] EXCO/HGI JV [Member] EXO/HGI Partnership Credit Agreement, due February 14, 2018 [Member]	Dec. 31, 2013 Canada, Dollars Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Sep. 30, 2013 Canada, Dollars Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Dec. 31, 2013 Euro Member Countries, Euro Spectrum Brands [Member] Euro Term Loan, Due September 4, 2019 [Member]	Dec. 18, 2013 Euro Member Countries, Euro Spectrum Brands [Member] Euro Term Loan, Due September 4, 2019 [Member]	Sep. 30, 2013 Euro Member Countries, Euro Spectrum Brands [Member] Euro Term Loan, Due September 4, 2019 [Member]
Debt Instrument [Line Items]
Document Period End Date	Dec. 31, 2013
Long-term Debt	$ 5,175.4	$ 4,909.7	$ 925.0	$ 925.0	$ 300.0	$ 300.0	$ 520.0	$ 520.0	$ 570.0	$ 570.0	$ 110.0	$ 0	$ 32.2	$ 28.5	$ 91.1	$ 67.4	$ 0	$ 513.3	$ 513.3	$ 850.0	$ 850.0	$ 515.0	$ 215.0	$ 300.0	$ 300.0	$ 300.0			$ 191.8	$ 182.9	$ 125.0	$ 0		$ 78.8	$ 81.4	$ 308.0	$ 225.0	$ 0
Original issuance (discounts) premiums on debt, net	(9.5)	(13.6)
Total Debt	5,165.9	4,896.1
Less current maturities	107.9	102.9
Non-current portion of debt	5,058.0	4,793.2
Long-term debt, interest rate			7.90%	0.00%	6.80%	6.80%	6.40%	6.40%	6.60%	6.60%	1.80%	5.70%	8.90%	8.50%	6.30%	6.20%	0.00%		4.60%	3.00%	3.00%	3.60%		3.60%	6.40%	0.00%	2.70%	0.00%	6.70%	6.57%	11.00%	0.00%		5.00%	5.10%	3.80%		0.00%
Line of Credit Facility, Amount Outstanding																												$ 271.2					$ 258.5

- Definition

The amount of debt discount (net of debt premium) that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References+ Details

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References+ Details

Debt - Additional Information (Detail) (USD $)	3 Months Ended			3 Months Ended									3 Months Ended
Debt - Additional Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Dec. 18, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Sep. 30, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Dec. 31, 2013 Spectrum Brands [Member] ABL Facility, expiring May 24, 2017 [Member]	Sep. 30, 2013 Spectrum Brands [Member] ABL Facility, expiring May 24, 2017 [Member]	Dec. 31, 2013 Spectrum Brands [Member] Six Point Three Seven Five Senior Notes [Member]	Sep. 30, 2013 Spectrum Brands [Member] Six Point Three Seven Five Senior Notes [Member]	Dec. 31, 2013 Spectrum Brands [Member] 6.625% Notes [Member]	Sep. 30, 2013 Spectrum Brands [Member] 6.625% Notes [Member]	Dec. 31, 2013 Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Dec. 18, 2013 Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Sep. 30, 2013 Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Dec. 31, 2013 Spectrum Brands [Member] Letter of Credit [Member]	Dec. 31, 2013 FGL [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Sep. 30, 2013 FGL [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Dec. 31, 2013 EXCO/HGI JV [Member] EXCO/HGI Partnership Credit Agreement [Member]	Dec. 31, 2013 EXCO/HGI JV [Member] EXO/HGI Partnership Credit Agreement, due February 14, 2018 [Member]	Sep. 30, 2013 EXCO/HGI JV [Member] EXO/HGI Partnership Credit Agreement, due February 14, 2018 [Member]	Dec. 31, 2013 EXCO/HGI JV [Member] EXO/HGI Partnership Credit Agreement, due February 14, 2018 [Member] EXCO/HGI Partnership Credit Agreement [Member]	Dec. 31, 2013 Salus Capital Partners L L C [Member] Secured Borrowings Related to non-qualifying participating loan interests [Member]	Sep. 30, 2013 Salus Capital Partners L L C [Member] Secured Borrowings Related to non-qualifying participating loan interests [Member]	Dec. 31, 2013 Euro Member Countries, Euro Spectrum Brands [Member] Euro Term Loan, Due September 4, 2019 [Member]	Dec. 18, 2013 Euro Member Countries, Euro Spectrum Brands [Member] Euro Term Loan, Due September 4, 2019 [Member]	Sep. 30, 2013 Euro Member Countries, Euro Spectrum Brands [Member] Euro Term Loan, Due September 4, 2019 [Member]	Jan. 15, 2014 Subsequent Event [Member] HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Long-term debt, interest rate				3.60%		3.60%	1.80%	5.70%	6.40%	6.40%	6.60%	6.60%	0.00%		4.60%		6.40%	0.00%		2.70%	0.00%		11.00%	0.00%	3.80%		0.00%	7.75%
Other assets	$ 397,900,000		$ 281,600,000	$ 0
Interest Expense	84,000,000	143,100,000		1.9
Document Period End Date	Dec. 31, 2013
Line of Credit Facility, Maximum Borrowing Capacity																			400,000,000
Line of Credit Facility, Amount Outstanding, Partnership																			347,000,000
Debt Instrument Discount Rate					0.125%																							100.00%
Debt Instrument, Unamortized Discount					0.5
Amortization of debt discount	600,000	200,000		0.1
Debt Issuance Cost				6.7
Long-term Debt	5,175,400,000		4,909,700,000	515,000,000	215,000,000	300,000,000	110,000,000	0	520,000,000	520,000,000	570,000,000	570,000,000	0	513,300,000	513,300,000		300,000,000	300,000,000					125,000,000	0	308,000,000	225,000,000	0	200,000,000
Write off of Deferred Debt Issuance Cost													9.2
Letter of credit outstanding																40.9
Line of Credit Facility, Amount Outstanding																					271,200,000	258,500,000
Asset-based loans	794,000,000		560,400,000
Line of Credit Facility, Remaining Borrowing Capacity							167.3
Debt Amount Reserve By Lender							$ 8.6

Defined Benefit Plans - Components of Consolidated Net Periodic Benefit and Deferred Compensation Benefit Costs and Contributions Made (Detail) (Net periodic benefit cost [Member], USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Net periodic benefit cost [Member]
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Service cost	$ 1.2	$ 0.8
Interest cost	3.4	2.6
Expected return on assets	(3.6)	(2.5)
Recognized net actuarial loss	0.4	0.5
Net periodic benefit expense	1.4	1.4
Contributions made during period	$ 3.4	$ 0.7

Reinsurance - Effect of Reinsurance on Premiums Earned, Benefits Incurred and Reserve Changes (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Reinsurance Disclosures [Abstract]
Document Period End Date	Dec. 31, 2013
Insurance Premiums:
Direct	$ 67.7	$ 72.4
Assumed	9.3	12.1
Ceded	(63.1)	(70.7)
Net	13.9	13.8
Benefits and Other Changes in Insurance Policy Reserves:
Direct	296.4	139.6
Assumed	5.4	6.5
Ceded	(67.1)	(62.5)
Net	$ 234.7	$ 83.6

Reinsurance - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		0 Months Ended		3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012 Fgl Reinsurance Agreement With Fsr [Member]	Dec. 31, 2012 Bankers Life Insurance Company [Member]	Dec. 31, 2013 Nomura [Member]
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]
Document Period End Date	Dec. 31, 2013
Reserve financing facility					$ 295.0
Upfront structuring fee					2.8
LetterofCreditFutureQuarterlyReductiun					6.3
Reinsurance arrangment in percentage			10.00%
Payments for reinsurance			1,400.0	153.0
Contractholder funds	$ 15,519.7	$ 15,248.2

Stock Compensation - Consolidated Stock Compensation Expense (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation	$ 23.4	$ 6.5

Stock Compensation - Summary of Stock Options Outstanding and Related Activity (Detail) (Stock option awards [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
HGI [Member]
Options (in shares):
Stock options outstanding at September 30, 2013	3,954
Granted	1,326	1,498
Exercised	(121)
Forfeited or expired	0
Stock options outstanding at December 31, 2013	5,159
Stock options vested and exercisable at December 31, 2013	1,723
Stock options outstanding and expected to vest	3,436
Weighted Average Exercise Price (in dollars per share):
Stock options outstanding at September 30, 2013	$ 6.52
Granted	$ 11.76
Exercised	$ 4.85
Forfeited or expired	$ 0.00
Stock options outstanding at December 31, 2013	$ 7.91
Stock options vested and exercisable at December 31, 2013	$ 6.93
Stock options outstanding and expected to vest	$ 8.40
Weighted Average Grant Date Fair Value (in dollars per share):
Stock options outstanding at September 30, 2013	$ 2.55
Granted	$ 5.06
Exercised	$ 1.72
Forfeited or expired	$ 0.00
Stock options outstanding at December 31, 2013	$ 3.21
Stock options vested and exercisable at December 31, 2013	$ 2.72
Stock options outstanding and expected to vest	$ 3.45
FGL [Member]
Options (in shares):
Stock options outstanding at September 30, 2013	335
Granted	0
Exercised	(28)
Forfeited or expired	(1)
Stock options outstanding at December 31, 2013	306
Stock options vested and exercisable at December 31, 2013	129
Stock options outstanding and expected to vest	167
Weighted Average Exercise Price (in dollars per share):
Stock options outstanding at September 30, 2013	$ 44.23
Granted	$ 0.00
Exercised	$ 41.79
Forfeited or expired	$ 45.55
Stock options outstanding at December 31, 2013	$ 44.44
Stock options vested and exercisable at December 31, 2013	$ 42.56
Stock options outstanding and expected to vest	$ 44.40
FGL [Member]
Options (in shares):
Stock options outstanding at September 30, 2013	0
Granted	191
Exercised	0
Forfeited or expired	0
Stock options outstanding at December 31, 2013	191
Stock options vested and exercisable at December 31, 2013	0
Weighted Average Exercise Price (in dollars per share):
Stock options outstanding at September 30, 2013	$ 0.00
Granted	$ 17.00
Exercised	$ 0.00
Forfeited or expired	$ 0.00
Stock options outstanding at December 31, 2013	$ 17.00
Stock options vested and exercisable at December 31, 2013	$ 0.00
Stock options outstanding and expected to vest	$ 17.00
Weighted Average Grant Date Fair Value (in dollars per share):
Stock options outstanding at September 30, 2013	$ 0.00
Granted	$ 3.30
Exercised	$ 0.00
Forfeited or expired	$ 0.00
Stock options outstanding at December 31, 2013	$ 3.30
Stock options vested and exercisable at December 31, 2013	$ 0.00
Stock options outstanding and expected to vest	$ 3.30

Stock Compensation - Summary of Restricted Stock and Restricted Stock Units Outstanding and Related Activity (Detail) (USD $) In Millions, except Share data in Thousands, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Weighted Average Grant Date Fair Value (in dollars per share):
Vested	$ 14,400,000.00
HGI [Member]
Weighted Average Grant Date Fair Value (in dollars per share):
Granted	$ 46,300,000.00	$ 32,800,000.00
HGI [Member] \| Stock option awards [Member]
Shares:
Restricted award expected to vest	3,436
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award expected to vest	$ 3.45
HGI [Member] \| Restricted stock units [Member]
Shares:
Restricted award outstanding at March 31, 2013	22
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award vested and exercisable at March 31, 2013	$ 4.61
HGI [Member] \| Restricted stock awards [Member]
Shares:
Restricted award outstanding at September 30, 2012	3,456
Granted	3,302	3,227
Vested	(1,126)
Restricted award outstanding at March 31, 2013	5,632
Restricted award expected to vest	5,632
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012	$ 7.72
Granted	$ 12.00
Vested	$ 10.15
Restricted award outstanding at March 31, 2013	$ 9.74
Restricted award expected to vest	$ 9.74
FGL [Member]
Weighted Average Grant Date Fair Value (in dollars per share):
Granted	$ 10,400,000.00
FGL [Member] \| Stock option awards [Member]
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award expected to vest	$ 3.30
FGL [Member] \| Restricted stock awards [Member]
Shares:
Restricted award outstanding at September 30, 2012	0
Granted	107
Vested	0
Restricted award outstanding at March 31, 2013	107
Restricted award expected to vest	107
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012	$ 0.00
Granted	$ 17.00
Vested	$ 0.00
Restricted award outstanding at March 31, 2013	$ 17.00
Restricted award expected to vest	$ 17.00
FGL [Member] \| Performance Restricted Stock Unit (PRSUs) [Member]
Shares:
Restricted award outstanding at September 30, 2012	0
Granted	469
Restricted award outstanding at March 31, 2013	469
Restricted award vested and exercisable at March 31, 2013	0
Restricted award expected to vest	469
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012	$ 0.00
Granted	$ 17.00
Restricted award outstanding at March 31, 2013	$ 17.00
Restricted award vested and exercisable at March 31, 2013	$ 0.00
Restricted award expected to vest	$ 17.00
Spectrum Brands [Member] \| Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments other than options, grant date fair value	$ 29.0	$ 25.6
Shares:
Restricted award outstanding at September 30, 2012	1,118
Granted	414	552
Vested	(904)
Restricted award outstanding at March 31, 2013	628
Restricted award vested and exercisable at March 31, 2013	0
Restricted award expected to vest	628
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012	$ 39.11
Granted	$ 68.95
Vested	$ 38.93
Restricted award vested and exercisable at March 31, 2013	$ 0.00
Restricted award expected to vest	$ 59.03
FGL [Member] \| Stock option awards [Member]
Shares:
Restricted award expected to vest	167
FGL [Member] \| Restricted stock units [Member]
Shares:
Restricted award outstanding at September 30, 2012	46
Granted
Vested	(15)
Restricted award outstanding at March 31, 2013	31
Restricted award vested and exercisable at March 31, 2013	0
Restricted award expected to vest	28
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012	$ 49.60
Granted	$ 0.00
Vested	$ 49.45
Restricted award outstanding at March 31, 2013	$ 49.68
Restricted award vested and exercisable at March 31, 2013	$ 0.00
Restricted award expected to vest	$ 49.58

Stock Compensation - Additional Information (Detail) (USD $) In Millions, except Share data in Thousands, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Document Fiscal Year Focus	2014
Stock-based compensation	$ 23.4	$ 6.5
Vested	$ 14,400,000.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	0.9
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options	0.6
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year	12 months
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		36 months
HGI [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		5 years 3 months 18 days
Compensation cost not yet recognized	35.7
Unrecognized compensation cost expected to recognized, years	2 years 2 months 26 days
Weighted average remaining contractual term of outstanding stock option awards	8 years 10 months 18 days
Granted	$ 46,300,000.00	$ 32,800,000.00
HGI [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	5 years 3 months 18 days
Volatility	41.22%	42.80%
HGI [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	6 years 0 months 0 days	6 years 0 months 0 days
Volatility	0.00%	44.00%
HGI [Member] \| Stock option awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted	1,326	1,498
HGI [Member] \| Restricted stock awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity intruments other than options granted	3,302	3,227
Granted	$ 12.00
Vested	$ 10.15
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	5,632		3,456
HGI [Member] \| Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted award vested and exercisable at March 31, 2013	$ 4.61
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	22
Spectrum Brands [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross	414	574
Spectrum Brands [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time-based and vest over period of restricted stock units		1 year
Spectrum Brands [Member] \| Time Based Restricted Stock Units Vesting Over One Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity intruments other than options granted		90
Spectrum Brands [Member] \| Performance Based and Time Based Restricted Stock Units Two Year Vesting [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity intruments other than options granted		462
Spectrum Brands [Member] \| Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted award vested and exercisable at March 31, 2013	$ 0.00
Equity intruments other than options granted	414	552
Equity instruments other than options, grant date fair value	29.0	25.6
Granted	$ 68.95
Vested	$ 38.93
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	628		1,118
Spectrum Brands [Member] \| Immediate Vest Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross	81
Spectrum Brands [Member] \| Time Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross	45	22
Spectrum Brands [Member] \| Performance-based and Time-based Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross	288
Spectrum Brands [Member] \| Performance-based and Time-based Shares [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time-based and vest over period of restricted stock units		2 years
FGL [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	4 years 6 months
Granted	$ 10,400,000.00
Volatility	25.00%
FGL [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
FGL [Member] \| Performance Restricted Stock Unit (PRSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted award vested and exercisable at March 31, 2013	$ 0.00
Equity intruments other than options granted	469
Granted	$ 17.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	469		0
FGL [Member] \| Stock option awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted	191
FGL [Member] \| Restricted stock awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity intruments other than options granted	107
Granted	$ 17.00
Vested	$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	107		0
FGL [Member] \| Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted	$ 1,000,000.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	58
FGL [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		4 years 6 months
Compensation cost not yet recognized	18.4
Unrecognized compensation cost expected to recognized, years	2 years 3 months 18 days
Volatility		27.00%
FGL [Member] \| Stock option awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted	0
FGL [Member] \| Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted award vested and exercisable at March 31, 2013	$ 0.00
Equity intruments other than options granted
Granted	$ 0.00
Vested	$ 49.45
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	31		46
EXCO/HGI JV [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost not yet recognized	$ 0.5
Unrecognized compensation cost expected to recognized, years	2 years 37 days
EXCO/HGI JV [Member] \| EXCO/HGI JV Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity intruments other than options granted
Granted	$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	102		102
Restricted stock awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,433
Stock option awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,234

Stock Compensation - Assumptions Used in Determination of Grant Date Fair Values Using Black-Scholes Option Pricing Model (Detail)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Document Fiscal Year Focus	2014
FGL [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		0.80%
Assumed dividend yield		6.00%
Expected option term		4 years 6 months
Volatility		27.00%
FGL [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.40%
Assumed dividend yield	1.50%
Expected option term	4 years 6 months
Volatility	25.00%
Parent [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.46%	0.84%
Parent [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.75%	0.00%
HGI [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Assumed dividend yield	0.00%	0.00%
Expected option term		5 years 3 months 18 days
HGI [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected option term	5 years 3 months 18 days
Volatility	41.22%	42.80%
HGI [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected option term	6 years 0 months 0 days	6 years 0 months 0 days
Volatility	0.00%	44.00%

Stock Compensation Stock compensation - Schedule of Incentive Plan Activity (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested	$ 14,400,000.00
EXCO/HGI JV [Member] \| EXCO/HGI JV Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	102	102
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 10.00	$ 10.00
Granted
Granted	$ 0.00

Income Taxes - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013
Income Taxes [Line Items]
Effective income tax rate	48.60%	104.40%
Statutory rate	35.00%
Increase Decrease In Fair Value Of Equity Conversion Feature Of Preferred Stock	$ 47.2	$ (68.9)
Unrecognized tax benefits	13.3		13.8
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	9.6		10.1
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	178.7
Uncertain tax positions [Member]
Income Taxes [Line Items]
Accrued interest and penalties related to the uncertain tax positions	3.6		3.7
Spectrum Brands [Member] \| U S Federal [Member]
Income Taxes [Line Items]
Increase In Valuation Allowance Due To Acquisition		$ (45.9)

Earnings Per Share - Summary of Basic and Diluted EPS (Detail) (USD $) In Millions, except Share data in Thousands, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Preferred Stock Dividends, Income Statement Impact		$ (19.2)
Preferred Stock, Accretion of Redemption Discount		(12.1)
Preferred Stock Conversions, Inducements		68.9
Dilutive Adjustments To Income Loss Attributable To Common Stock From Assumed Conversion Of Preferred Stock Net Of Tax		(37.6)
Net income (loss) attributable to common and participating preferred stockholders	(39.0)	62.0
Participating shares at end of period:
Common shares outstanding	139,574	139,724
Preferred shares (as-converted basis)	61,986	62,839
Total	201,560	202,563
Percentage of income (loss) allocated to:
Common shares	100.00%	69.00%
Preferred shares (a)	0.00%	31.00%
Net income (loss) attributable to common shares - basic	(39.0)	42.8
Dilutive adjustments to income (loss) attributable to common shares from assumed conversion of preferred shares, net of tax:
Net income (loss) attributable to common shares - diluted	$ (39.0)	$ 5.2
Weighted-average common shares outstanding - basic	139,173	139,483
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock		62,839
Dilutive effect of unvested restricted stock and restricted stock units		1,089
Dilutive effect of stock options		786
Weighted-average shares outstanding - diluted	139,173	204,197
Net (loss) income per common share attributable to controlling interest:
Basic (in dollars per share)	$ (0.28)	$ 0.31
Diluted (in dollars per share)	$ (0.28)	$ 0.03

Earnings Per Share - Antidilutive Securities (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred shares (as-converted basis)	61,986	62,839
Basic (in dollars per share)	$ (0.28)	$ 0.31
Diluted (in dollars per share)	$ (0.28)	$ 0.03
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share Price	$ 6.64

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References+ Details

Commitments and Contingencies - Additional Information (Detail) (USD $) In Millions, unless otherwise specified				3 Months Ended		1 Months Ended	3 Months Ended
	Dec. 31, 2013	Nov. 01, 2013	Apr. 06, 2011	Dec. 31, 2013 Maximum [Member]	Dec. 31, 2013 Minimum [Member]	Jul. 31, 2012 FGL [Member]	Dec. 31, 2013 FGL [Member]	Dec. 31, 2013 Spectrum Brands [Member]
Commitment And Contingencies [Line Items]
Reserves for legal, environmental and regulatory matters	$ 18.1
Environmental costs recognized, capitalized								4.8
Accrued amount of guaranty fund assessments							4.8
Estimated future premium tax deductions							4.6
Pre-tax charge, net of reinsurance, to increase reserves to cover potential benefits payable						11.0
Administrative costs and potential liabilities							2.0
Estimated range of external legal costs				3.0	1.0
Notional amount of unfunded, legally binding lending commitments	226.6
Expiration of partial amount of unfunded, legally binding lending commitments	20.9
Expiry date of partial amount of notional amount				1 year
Expiry date of remainder part of notional amount				5 years	1 year
Statutory Accounting Practices, Change in Statutory Capital and Surplus Required as a Result of Electing New Statutory Accounting Practice		11.5
Statutory Accounting Practices, Statutory Capital and Surplus, Unassigned Balance Netted Against Additional Paid in Capital			$ 805.8

Related Party Transactions - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]
Services Agreement advance written notice period for termination	30 days
Expenses related to Services Agreement	$ 1.4	$ 0.3

Segment Data - Segment Information (Detail) (USD $)	3 Months Ended
Segment Data - Segment Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013
Segment Reporting Information [Line Items]
Document Period End Date	Dec. 31, 2013
Revenues:
Consolidated revenues	$ 1,510,000,000	$ 1,222,300,000
Operating income (loss):
Consolidated operating income	179,300,000	215,400,000
Interest expense	(84,000,000)	(143,100,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	(47,200,000)	68,900,000
Gain on contingent purchase price reduction	500,000	0
Other expense, net	(11,900,000)	(8,700,000)
Income from continuing operations before income taxes	36,700,000	132,500,000
Total assets:
Consolidated total assets	28,764,000,000		27,908,800,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities	(89,400,000)	(155,300,000)
Consumer Products Segment [Member]
Revenues:
Consolidated revenues	1,100,600,000	870,300,000
Operating income (loss):
Consolidated operating income	125,000,000	68,200,000
Interest expense	(57,000,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net	(900,000)	(1,600,000)
Income from continuing operations before income taxes	67,100,000	(3,300,000)
Total assets:
Consolidated total assets	5,649,800,000		5,626,700,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities	(136,000,000)	(169,600,000)
Insurance [Member]
Revenues:
Consolidated revenues	373,100,000	343,600,000
Operating income (loss):
Consolidated operating income	85,300,000	163,600,000
Interest expense	(5,600,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net		200,000
Income from continuing operations before income taxes	79,700,000	164,500,000
Total assets:
Consolidated total assets	21,888,200,000		21,183,100,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities	58,800,000	67,600,000
Energy Segment [Member]
Revenues:
Consolidated revenues	35,500,000	0
Operating income (loss):
Consolidated operating income	6,000,000	0
Interest expense	(2,400,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net	(3,400,000)
Income from continuing operations before income taxes	(2,100,000)
Total assets:
Consolidated total assets	597,200,000		617,600,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities	7,200,000	0
Financial Services segment [Member]
Revenues:
Consolidated revenues	4,500,000	8,400,000
Total assets:
Consolidated total assets	691,700,000		572,200,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities	5,400,000	1,900,000
Other Financial Services [Member]
Revenues:
Consolidated revenues	4,500,000	8,400,000
Operating income (loss):
Consolidated operating income	(3,900,000)	5,100,000
Interest expense
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net	(3,700,000)
Income from continuing operations before income taxes	(9,000,000)	4,400,000
Total assets:
Consolidated total assets	691,700,000		572,200,000
Total segments [Member]
Operating income (loss):
Consolidated operating income	208,700,000	236,900,000
Total assets:
Consolidated total assets	28,390,800,000		27,538,200,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities	(64,600,000)	(100,100,000)
Intersegment elimination [Member]
Revenues:
Consolidated revenues	(3,700,000)	0
Operating income (loss):
Consolidated operating income	(3,700,000)	0
Interest expense		(107,200,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net
Income from continuing operations before income taxes	(71,500,000)	(107,200,000)
Total assets:
Consolidated total assets	(436,100,000)		(461,400,000)
Corporate expenses [Member]
Revenues:
Consolidated revenues
Operating income (loss):
Consolidated operating income	(29,400,000)	(21,500,000)
Interest expense	(19,000,000)	107,200,000
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	(47,200,000)	68,900,000
Gain on contingent purchase price reduction	500,000
Other expense, net	(3,900,000)	(7,300,000)
Income from continuing operations before income taxes	(27,500,000)	74,100,000
Total assets:
Consolidated total assets	2,310,700,000		2,383,500,000
Corporate assets [Member]
Total assets:
Consolidated total assets	373,200,000		370,600,000
Corporate Segment [Member]
Total cash provided from operating activities:
Consolidated cash provided from operating activities	$ (24,800,000)	$ (55,200,000)

Consolidating Financial Information - Schedule of Balance Sheet Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
Condensed Balance Sheet [Line Items]
Document Period End Date	Dec. 31, 2013
Assets:
Investments	$ 17,668.3	$ 16,465.9
Cash and cash equivalents	1,293.8	1,899.7	1,103.7	1,470.7
Receivables, net	645.5	611.3
Inventories, net	683.3	632.9
Accrued investment income	160.5	161.2
Reinsurance recoverable	2,389.0	2,363.7
Deferred tax assets	290.1	293.4
Properties, including oil and natural gas properties, net	1,009.7	993.3
Goodwill	1,476.2	1,476.7
Intangibles, including DAC and VOBA, net	2,749.7	2,729.1
Other assets	397.9	281.6
Total assets	28,764.0	27,908.8
Liabilities and Equity:
Debt	5,058.0	4,793.2
Equity conversion feature of preferred stock	378.0	330.8
Employee benefit obligations	94.9	99.6
Deferred tax liabilities	491.9	492.8
Total liabilities	27,148.9	26,445.9
Temporary equity	333.4	329.4
Total stockholders' equity	602.0	724.7
Noncontrolling interests	679.7	408.8
Total permanent equity	1,281.7	1,133.5
Total liabilities and equity	28,764.0	27,908.8
Consumer Products Segment [Member]
Assets:
Investments
Investments in subsidiaries and affiliates
Affiliated loans and receivables
Cash and cash equivalents	131.8	207.3
Receivables, net	587.2	546.9
Inventories, net	683.3	632.9
Accrued investment income
Reinsurance recoverable
Deferred tax assets	33.8	33.0
Properties, including oil and natural gas properties, net	435.3	412.5
Goodwill	1,476.2	1,476.7
Intangibles, including DAC and VOBA, net	2,146.4	2,163.2
Other assets	155.8	154.2
Total assets	5,649.8	5,626.7
Liabilities and Equity:
Insurance reserves
Debt	3,366.3	3,218.9
Accounts payable and other current liabilities	709.8	849.4
Equity conversion feature of preferred stock
Employee benefit obligations	92.1	96.6
Deferred tax liabilities	491.9	492.8
Other liabilities	27.3	28.9
Affiliated debt and payables
Total liabilities	4,687.4	4,686.6
Temporary equity
Total stockholders' equity	538.6	531.0
Noncontrolling interests	423.8	409.1
Total permanent equity	962.4	940.1
Total liabilities and equity	5,649.8	5,626.7
Insurance [Member]
Assets:
Investments	17,296.8	16,282.3
Investments in subsidiaries and affiliates	62.0	62.0
Affiliated loans and receivables	128.4	150.1
Cash and cash equivalents	787.7	1,248.3
Receivables, net
Inventories, net
Accrued investment income	157.8	159.3
Reinsurance recoverable	2,389.0	2,363.7
Deferred tax assets	255.5	260.4
Properties, including oil and natural gas properties, net	8.9	7.0
Goodwill
Intangibles, including DAC and VOBA, net	603.3	565.9
Other assets	198.8	84.1
Total assets	21,888.2	21,183.1
Liabilities and Equity:
Insurance reserves	19,315.5	18,895.9
Debt	300.0	300.0
Accounts payable and other current liabilities	77.6	52.9
Equity conversion feature of preferred stock
Employee benefit obligations	0
Deferred tax liabilities
Other liabilities	724.5	640.2
Affiliated debt and payables	15.2	0.8
Total liabilities	20,432.8	19,889.8
Temporary equity
Total stockholders' equity	1,198.4	1,293.3
Noncontrolling interests	257.0
Total permanent equity	1,455.4	1,293.3
Total liabilities and equity	21,888.2	21,183.1
Energy Segment [Member]
Assets:
Investments
Investments in subsidiaries and affiliates
Affiliated loans and receivables
Cash and cash equivalents	13.6	18.7
Receivables, net	16.5	22.2
Inventories, net
Accrued investment income
Reinsurance recoverable
Deferred tax assets
Properties, including oil and natural gas properties, net	564.3	572.6
Goodwill
Intangibles, including DAC and VOBA, net
Other assets	2.8	4.1
Total assets	597.2	617.6
Liabilities and Equity:
Insurance reserves
Debt	258.5	271.2
Accounts payable and other current liabilities	24.4	32.8
Equity conversion feature of preferred stock
Employee benefit obligations
Deferred tax liabilities
Other liabilities	25.8	25.4
Affiliated debt and payables	100.0	102.2
Total liabilities	408.7	431.6
Temporary equity	0.2	0.1
Total stockholders' equity	188.3	185.9
Noncontrolling interests
Total permanent equity	188.3	185.9
Total liabilities and equity	597.2	617.6
Other Financial Services [Member]
Assets:
Investments	576.9	389.3
Investments in subsidiaries and affiliates
Affiliated loans and receivables	0.2	0.9
Cash and cash equivalents	98.9	166.5
Receivables, net	0.3	1.2
Inventories, net
Accrued investment income	3.3	2.3
Reinsurance recoverable
Deferred tax assets
Properties, including oil and natural gas properties, net	0.7	0.7
Goodwill
Intangibles, including DAC and VOBA, net
Other assets	11.4	11.3
Total assets	691.7	572.2
Liabilities and Equity:
Insurance reserves
Debt	316.8	181.8
Accounts payable and other current liabilities	9.6	6.3
Equity conversion feature of preferred stock
Employee benefit obligations
Deferred tax liabilities
Other liabilities	33.3	23.3
Affiliated debt and payables	273.3	293.3
Total liabilities	633.0	504.7
Temporary equity
Total stockholders' equity	59.8	67.8
Noncontrolling interests	(1.1)	(0.3)
Total permanent equity	58.7	67.5
Total liabilities and equity	691.7	572.2
Corporate and Other [Member]
Assets:
Investments	39.5	42.3
Investments in subsidiaries and affiliates	1,937.5	2,012.9
Affiliated loans and receivables
Cash and cash equivalents	261.8	258.9
Receivables, net	41.5	41.0
Inventories, net
Accrued investment income
Reinsurance recoverable
Deferred tax assets	0.8
Properties, including oil and natural gas properties, net	0.5	0.5
Goodwill
Intangibles, including DAC and VOBA, net
Other assets	29.1	27.9
Total assets	2,310.7	2,383.5
Liabilities and Equity:
Insurance reserves
Debt	924.3	924.2
Accounts payable and other current liabilities	70.4	71.3
Equity conversion feature of preferred stock	378.0	330.8
Employee benefit obligations	2.8	3.0
Deferred tax liabilities
Other liabilities		0.2
Affiliated debt and payables
Total liabilities	1,375.5	1,329.5
Temporary equity	333.2	329.3
Total stockholders' equity	602.0	724.7
Noncontrolling interests
Total permanent equity	602.0	724.7
Total liabilities and equity	2,310.7	2,383.5
Consolidation, Eliminations [Member]
Assets:
Investments	(244.9)	(248.0)
Investments in subsidiaries and affiliates	(1,999.5)	(2,074.9)
Affiliated loans and receivables	(128.6)	(151.0)
Cash and cash equivalents
Receivables, net
Inventories, net
Accrued investment income	(0.6)	(0.4)
Reinsurance recoverable
Deferred tax assets
Properties, including oil and natural gas properties, net
Goodwill
Intangibles, including DAC and VOBA, net
Other assets
Total assets	(2,373.6)	(2,474.3)
Liabilities and Equity:
Insurance reserves
Debt
Accounts payable and other current liabilities
Equity conversion feature of preferred stock
Employee benefit obligations
Deferred tax liabilities
Other liabilities
Affiliated debt and payables	(388.5)	(396.3)
Total liabilities	(388.5)	(396.3)
Temporary equity
Total stockholders' equity	(1,985.1)	(2,078.0)
Noncontrolling interests
Total permanent equity	(1,985.1)	(2,078.0)
Total liabilities and equity	(2,373.6)	(2,474.3)
Consolidated Entities [Member]
Assets:
Investments	17,668.3	16,465.9
Investments in subsidiaries and affiliates
Affiliated loans and receivables
Cash and cash equivalents	1,293.8	1,899.7
Receivables, net	645.5	611.3
Inventories, net	683.3	632.9
Accrued investment income	160.5	161.2
Reinsurance recoverable	2,389.0	2,363.7
Deferred tax assets	290.1	293.4
Properties, including oil and natural gas properties, net	1,009.7	993.3
Goodwill	1,476.2	1,476.7
Intangibles, including DAC and VOBA, net	2,749.7	2,729.1
Other assets	397.9	281.6
Total assets	28,764.0	27,908.8
Liabilities and Equity:
Insurance reserves	19,315.5	18,895.9
Debt	5,165.9	4,896.1
Accounts payable and other current liabilities	891.8	1,012.7
Equity conversion feature of preferred stock	378.0	330.8
Employee benefit obligations	94.9	99.6
Deferred tax liabilities	491.9	492.8
Other liabilities	810.9	718.0
Affiliated debt and payables
Total liabilities	27,148.9	26,445.9
Temporary equity	333.4	329.4
Total stockholders' equity	602.0	724.7
Noncontrolling interests	679.7	408.8
Total permanent equity	1,281.7	1,133.5
Total liabilities and equity	$ 28,764.0	$ 27,908.8

Consolidating Financial Information - Schedule of Income Statement Information (Detail) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Revenues:
Oil and natural gas	$ 35,500,000
Insurance premiums	13,900,000	13,800,000
Net investment income	201,200,000	178,000,000
Net investment gains	141,900,000	146,500,000
Insurance and investment product fees and other	16,900,000	13,700,000
Total revenues	1,510,000,000	1,222,300,000
Operating costs and expenses:
Consumer products cost of goods sold	719,400,000	582,100,000
Oil and natural gas direct operating costs	16,100,000
Benefits and other changes in policy reserves	234,700,000	83,600,000
Selling, acquisition, operating and general expenses	317,100,000	254,600,000
Amortization of intangibles	43,400,000	86,600,000
Total operating costs and expenses	1,330,700,000	1,006,900,000
Operating income	179,300,000	215,400,000
Interest expense	(84,000,000)	(143,100,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	(47,200,000)	68,900,000
Gain on contingent purchase price reduction	500,000	0
Other expense, net	(11,900,000)	(8,700,000)
Income from continuing operations before income taxes	36,700,000	132,500,000
Income tax expense	38,300,000	64,400,000
Net income (loss)	(1,600,000)	68,100,000
Less: Net income (loss) attributable to noncontrolling interest	25,200,000	(6,000,000)
Net income (loss) attributable to controlling interest	(26,800,000)	74,100,000
Less: Preferred stock dividends and accretion	12,200,000	12,100,000
Net income (loss) attributable to common and participating preferred stockholders	(39,000,000)	62,000,000
Consumer Products Segment [Member]
Revenues:
Net consumer product sales	1,100,600,000	870,300,000
Oil and natural gas
Insurance premiums
Net investment income
Net investment gains
Insurance and investment product fees and other
Total revenues	1,100,600,000	870,300,000
Operating costs and expenses:
Consumer products cost of goods sold	719,400,000	582,100,000
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses	236,000,000	202,900,000
Amortization of intangibles	20,200,000	17,100,000
Total operating costs and expenses	975,600,000	802,100,000
Operating income	125,000,000	68,200,000
Equity in net income (losses) of subsidiaries
Interest expense	(57,000,000)
Affiliated interest income		(69,900,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net	(900,000)	(1,600,000)
Income from continuing operations before income taxes	67,100,000	(3,300,000)
Income tax expense	12,700,000	10,600,000
Net income (loss)	54,400,000	(13,900,000)
Less: Net income (loss) attributable to noncontrolling interest	22,600,000	(6,200,000)
Net income (loss) attributable to controlling interest	31,800,000	(7,700,000)
Less: Preferred stock dividends and accretion
Net income (loss) attributable to common and participating preferred stockholders	31,800,000	(7,700,000)
Insurance [Member]
Revenues:
Net consumer product sales
Oil and natural gas
Insurance premiums	13,900,000	13,800,000
Net investment income	200,400,000	169,600,000
Net investment gains	141,900,000	146,500,000
Insurance and investment product fees and other	16,900,000	13,700,000
Total revenues	373,100,000	343,600,000
Operating costs and expenses:
Consumer products cost of goods sold
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves	234,700,000	83,600,000
Selling, acquisition, operating and general expenses	29,900,000	26,900,000
Amortization of intangibles	23,200,000	69,500,000
Total operating costs and expenses	287,800,000	180,000,000
Operating income	85,300,000	163,600,000
Equity in net income (losses) of subsidiaries		700,000
Interest expense	(5,600,000)
Affiliated interest income
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net		200,000
Income from continuing operations before income taxes	79,700,000	164,500,000
Income tax expense	26,500,000	53,800,000
Net income (loss)	53,200,000	110,700,000
Less: Net income (loss) attributable to noncontrolling interest	3,300,000
Net income (loss) attributable to controlling interest	49,900,000	110,700,000
Less: Preferred stock dividends and accretion
Net income (loss) attributable to common and participating preferred stockholders	49,900,000	110,700,000
Energy Segment [Member]
Revenues:
Net consumer product sales
Oil and natural gas	35,500,000
Insurance premiums
Net investment income
Net investment gains
Insurance and investment product fees and other
Total revenues	35,500,000	0
Operating costs and expenses:
Consumer products cost of goods sold
Oil and natural gas direct operating costs	16,100,000
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses	13,400,000
Amortization of intangibles
Total operating costs and expenses	29,500,000
Operating income	6,000,000	0
Equity in net income (losses) of subsidiaries
Interest expense	(2,400,000)
Affiliated interest income	(2,300,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net	(3,400,000)
Income from continuing operations before income taxes	(2,100,000)
Income tax expense
Net income (loss)	(2,100,000)
Less: Net income (loss) attributable to noncontrolling interest
Net income (loss) attributable to controlling interest	(2,100,000)
Less: Preferred stock dividends and accretion
Net income (loss) attributable to common and participating preferred stockholders	(2,100,000)
Other Financial Services [Member]
Revenues:
Net consumer product sales
Oil and natural gas
Insurance premiums
Net investment income	4,500,000	8,400,000
Net investment gains
Insurance and investment product fees and other
Total revenues	4,500,000	8,400,000
Operating costs and expenses:
Consumer products cost of goods sold
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses	8,400,000	3,300,000
Amortization of intangibles
Total operating costs and expenses	8,400,000	3,300,000
Operating income	(3,900,000)	5,100,000
Equity in net income (losses) of subsidiaries		(700,000)
Interest expense
Affiliated interest income	(1,400,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net	(3,700,000)
Income from continuing operations before income taxes	(9,000,000)	4,400,000
Income tax expense	(200,000)
Net income (loss)	(8,800,000)	4,400,000
Less: Net income (loss) attributable to noncontrolling interest	(700,000)	200,000
Net income (loss) attributable to controlling interest	(8,100,000)	4,200,000
Less: Preferred stock dividends and accretion
Net income (loss) attributable to common and participating preferred stockholders	(8,100,000)	4,200,000
Corporate and Other [Member]
Revenues:
Net consumer product sales
Oil and natural gas
Insurance premiums
Net investment income
Net investment gains
Insurance and investment product fees and other
Total revenues
Operating costs and expenses:
Consumer products cost of goods sold
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses	29,400,000	21,500,000
Amortization of intangibles
Total operating costs and expenses	29,400,000	21,500,000
Operating income	(29,400,000)	(21,500,000)
Equity in net income (losses) of subsidiaries	71,500,000
Interest expense	(19,000,000)	107,200,000
Affiliated interest income		(73,200,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	(47,200,000)	68,900,000
Gain on contingent purchase price reduction	500,000
Other expense, net	(3,900,000)	(7,300,000)
Income from continuing operations before income taxes	(27,500,000)	74,100,000
Income tax expense	(700,000)
Net income (loss)	(26,800,000)	74,100,000
Less: Net income (loss) attributable to noncontrolling interest
Net income (loss) attributable to controlling interest	(26,800,000)	74,100,000
Less: Preferred stock dividends and accretion	12,200,000	12,100,000
Net income (loss) attributable to common and participating preferred stockholders	(39,000,000)	62,000,000
Intersegment elimination [Member]
Revenues:
Net consumer product sales
Oil and natural gas
Insurance premiums
Net investment income	(3,700,000)
Net investment gains
Insurance and investment product fees and other
Total revenues	(3,700,000)	0
Operating costs and expenses:
Consumer products cost of goods sold
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses
Amortization of intangibles
Total operating costs and expenses
Operating income	(3,700,000)	0
Equity in net income (losses) of subsidiaries	(71,500,000)
Interest expense		(107,200,000)
Affiliated interest income	3,700,000
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction	0
Other expense, net
Income from continuing operations before income taxes	(71,500,000)	(107,200,000)
Income tax expense
Net income (loss)	(71,500,000)	(107,200,000)
Less: Net income (loss) attributable to noncontrolling interest
Net income (loss) attributable to controlling interest	(71,500,000)	(107,200,000)
Less: Preferred stock dividends and accretion
Net income (loss) attributable to common and participating preferred stockholders	(71,500,000)	(107,200,000)
Consolidated Entities [Member]
Revenues:
Net consumer product sales	1,100,600,000	870,300,000
Oil and natural gas	35,500,000
Insurance premiums	13,900,000	13,800,000
Net investment income	201,200,000	178,000,000
Net investment gains	141,900,000	146,500,000
Insurance and investment product fees and other	16,900,000	13,700,000
Total revenues	1,510,000,000	1,222,300,000
Operating costs and expenses:
Consumer products cost of goods sold	719,400,000	582,100,000
Oil and natural gas direct operating costs	16,100,000
Benefits and other changes in policy reserves	234,700,000	83,600,000
Selling, acquisition, operating and general expenses	317,100,000	254,600,000
Amortization of intangibles	43,400,000	86,600,000
Total operating costs and expenses	1,330,700,000	1,006,900,000
Operating income	179,300,000	215,400,000
Equity in net income (losses) of subsidiaries
Interest expense	(84,000,000)
Affiliated interest income		(143,100,000)
(Loss) gain from the change in the fair value of the equity conversion feature of preferred stock	(47,200,000)	68,900,000
Other expense, net	(11,900,000)	(8,700,000)
Income from continuing operations before income taxes	36,700,000	132,500,000
Income tax expense	38,300,000	64,400,000
Net income (loss)	(1,600,000)	68,100,000
Less: Net income (loss) attributable to noncontrolling interest	25,200,000	(6,000,000)
Net income (loss) attributable to controlling interest	(26,800,000)	74,100,000
Less: Preferred stock dividends and accretion	12,200,000	12,100,000
Net income (loss) attributable to common and participating preferred stockholders	$ (39,000,000)	$ 62,000,000

Subsequent Events - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jan. 02, 2014 The Liquid Fence Company [Member] Subsequent Event [Member]	Jan. 15, 2014 Seven Point Seven Five Percent Senior Unsecured Notes [Member] HGI [Member] Subsequent Event [Member]	Dec. 31, 2013 7.875% Senior Secured Notes, due July 15, 2019 [Member] HGI [Member]	Sep. 30, 2013 7.875% Senior Secured Notes, due July 15, 2019 [Member] HGI [Member]
Subsequent Event [Line Items]
Long-term Debt	$ 5,175.4	$ 4,909.7		$ 200.0	$ 925.0	$ 925.0
Long-term debt, interest rate				7.75%	7.90%	0.00%
Debt Instrument Discount Rate				100.00%
Business Combination Purchase Consideration Transferred			$ 34.8

- Definition

+ References+ Details

Acquisitions - Additional Information (Detail) (EXCO/HGI JV [Member])	Dec. 31, 2013
EXCO [Member]
Business Acquisition [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired	25.50%
HGI [Member]
Business Acquisition [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired	74.50%

Segment Data - Additional Information (Detail)	3 Months Ended
Segment Data - Additional Information (Detail)	Dec. 31, 2013	Dec. 31, 2013 Segment
Segment Reporting [Abstract]
Number of reporting segments	4	4