Document and Entity Information	9 Months Ended
Document and Entity Information	Jun. 30, 2014	Aug. 04, 2014
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3
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		206,595,655

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Millions, unless otherwise specified	Jun. 30, 2014	Sep. 30, 2013
Investments:
Fixed maturities	$ 16,767.1	$ 15,300.0
Equity securities	760.7	352.5
Derivatives	324.7	221.8
Asset-based loans	724.3	560.4
Other invested assets	174.3	31.2
Total investments	18,751.1	16,465.9
Cash and cash equivalents	1,455.9	1,899.7
Receivables, net	664.9	611.3
Inventories, net	746.7	632.9
Accrued investment income	159.9	161.2
Reinsurance recoverable	2,393.7	2,363.7
Deferred tax assets	145.9	293.4
Properties, including oil and natural gas properties, net	924.5	993.3
Goodwill	1,539.1	1,476.7
Intangibles, including deferred acquisition costs and value of business acquired, net	2,664.8	2,729.1
Other assets	438.7	281.6
Total assets	29,885.2	27,908.8
Insurance reserves:
Contractholder funds	16,217.9	15,248.2
Future policy benefits	3,671.0	3,556.8
Liability for policy and contract claims	61.0	51.5
Funds withheld from reinsurers	38.1	39.4
Total insurance reserves	19,988.0	18,895.9
Debt	5,303.4	4,896.1
Accounts payable and other current liabilities	899.9	1,012.7
Equity conversion feature of preferred stock		330.8
Employee benefit obligations	87.4	99.6
Deferred tax liabilities	522.2	492.8
Other liabilities	733.6	718.0
Total liabilities	27,534.5	26,445.9
Commitments and contingencies
Temporary equity:
Redeemable preferred stock		329.4
Harbinger Group Inc. stockholders' equity:
Common stock	2.1	1.4
Additional paid-in capital	1,500.9	828.0
Accumulated deficit	(270.0)	(192.4)
Accumulated other comprehensive income	301.3	87.7
Total Harbinger Group Inc. stockholders' equity	1,534.3	724.7
Noncontrolling interest:	816.4	408.8
Total permanent equity	2,350.7	1,133.5
Total liabilities and equity	$ 29,885.2	$ 27,908.8

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Document Period End Date			Jun. 30, 2014
Revenues:
Net consumer and other product sales	$ 1,133,200,000	$ 1,089,800,000	$ 3,255,500,000	$ 2,947,800,000
Oil and natural gas	37,600,000	37,800,000	112,300,000	54,500,000
Insurance premiums	13,300,000	19,000,000	42,000,000	46,900,000
Net investment income	210,900,000	188,200,000	618,500,000	537,500,000
Net investment gains	184,600,000	58,300,000	367,400,000	411,500,000
Insurance and investment product fees and other	19,800,000	16,100,000	54,900,000	44,400,000
Total revenues	1,599,400,000	1,409,200,000	4,450,600,000	4,042,600,000
Operating costs and expenses:
Cost of consumer products and other goods sold	714,900,000	707,000,000	2,096,400,000	1,954,000,000
Oil and natural gas direct operating costs	17,700,000	18,100,000	50,900,000	26,900,000
Benefits and other changes in policy reserves	265,100,000	107,200,000	696,300,000	431,700,000
Selling, acquisition, operating and general expenses	331,900,000	309,300,000	979,900,000	877,400,000
Unamortized costs exceed ceiling limitations			81,000,000
Amortization of intangibles	40,700,000	85,000,000	121,500,000	220,600,000
Total operating costs and expenses	1,370,300,000	1,226,600,000	4,026,000,000	3,510,600,000
Operating income	229,100,000	182,600,000	424,600,000	532,000,000
Interest expense	(77,900,000)	(83,900,000)	(239,100,000)	(302,700,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock	38,000,000	52,600,000	(12,700,000)	81,900,000
Gain on contingent purchase price reduction			500,000	0
Other income (expense), net	6,000,000	4,200,000	(10,500,000)	(7,700,000)
Income from continuing operations before income taxes	195,200,000	155,500,000	162,800,000	303,500,000
Income tax expense	53,700,000	36,800,000	78,700,000	167,200,000
Net income	141,500,000	118,700,000	84,100,000	136,300,000
Less: Net income (loss) attributable to noncontrolling interest	43,200,000	15,100,000	88,100,000	(8,100,000)
Net income (loss) attributable to controlling interest	98,300,000	103,600,000	(4,000,000)	144,400,000
Less: Preferred stock dividends, accretion and loss on conversion	49,300,000	12,000,000	73,600,000	36,300,000
Net income (loss) attributable to common and participating preferred stockholders	49,000,000	91,600,000	(77,600,000)	108,100,000
Net income (loss) per common share attributable to controlling interest:
Basic (in dollars per share)	$ 0.28	$ 0.45	$ (0.52)	$ 0.54
Diluted (in dollars per share)	$ 0.28	$ 0.25	$ (0.52)	$ 0.30
Consumer Products Segment [Member]
Revenues:
Net consumer and other product sales			3,250,800,000	2,947,800,000
Oil and natural gas
Insurance premiums
Net investment income
Net investment gains
Insurance and investment product fees and other
Total revenues	1,128,500,000	1,089,800,000	3,250,800,000	2,947,800,000
Operating costs and expenses:
Cost of consumer products and other goods sold			2,092,900,000	1,954,000,000
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses			730,400,000	700,200,000
Amortization of intangibles			61,200,000	57,500,000
Total operating costs and expenses			2,884,500,000	2,711,700,000
Operating income	148,700,000	115,700,000	366,300,000	236,100,000
Interest expense			(151,700,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net			(4,400,000)	(7,900,000)
Income from continuing operations before income taxes			210,200,000	36,400,000
Income tax expense			43,800,000	54,900,000
Net income			166,400,000	(18,500,000)
Less: Net income (loss) attributable to noncontrolling interest			69,000,000	(8,500,000)
Net income (loss) attributable to controlling interest			97,400,000	(10,000,000)
Less: Preferred stock dividends, accretion and loss on conversion
Net income (loss) attributable to common and participating preferred stockholders			$ 97,400,000	$ (10,000,000)

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement of Stockholders' Equity [Abstract]
Net income	$ 141.5	$ 118.7	$ 84.1	$ 136.3
Other comprehensive income (loss)
Foreign currency translation gains (losses)	8.4	(7.8)	5.6	(25.4)
Net unrealized (loss) gain on derivative instruments
Changes in derivative instruments before reclassification adjustment	(3.0)	3.2	(3.9)	4.6
Net reclassification adjustment for losses (gains) included in net income	1.3	(0.5)	2.2	(0.1)
Changes in derivative instruments after reclassification adjustment	(1.7)	2.7	(1.7)	4.5
Changes in deferred income tax asset/liability	0.3	(0.4)	0.2	(1.5)
Deferred tax valuation allowance adjustments	(0.1)	(0.5)	(0.1)	(0.1)
Net unrealized (loss) gain on derivative instruments	(1.5)	1.8	(1.6)	2.9
Actuarial adjustments to pension plans
Changes in actuarial adjustments before reclassification adjustment	0.2	(0.6)	(0.4)	(2.2)
Net reclassification adjustment for losses included in cost of goods sold	0.2	0.3	0.4	1.0
Net reclassification adjustment for losses included in selling and general and administrative expenses	0.2	0.2	0.7	0.6
Net actuarial adjustments to pension plans	0.4	(0.1)	0.5	(0.3)
Unrealized investment gains (losses):
Changes in unrealized investment gains before reclassification adjustment	350.6	(559.2)	727.2	(379.1)
Net reclassification adjustment for gains included in net income	(71.5)	(35.3)	(89.8)	(281.8)
Changes in unrealized investment gains (losses) after reclassification adjustment	279.1	(594.5)	637.4	(660.9)
Adjustments to intangible assets	(86.1)	210.7	(191.2)	260.9
Changes in deferred income tax asset/liability	(68.8)	135.4	(156.4)	140.9
Net unrealized gain (loss) on investments	124.2	(248.4)	289.8	(259.1)
Non-credit related other-than-temporary impairment:
Net change to derive comprehensive income (loss) for the period	131.5	(254.5)	294.3	(281.9)
Comprehensive income (loss)	273.0	(135.8)	378.4	(145.6)
Less: Comprehensive income (loss) attributable to the noncontrolling interest:
Net income (loss)	43.2	15.1	88.1	(8.1)
Other comprehensive income (loss)	28.0	(2.5)	58.0	(9.6)
Total comprehensive income (loss)	71.2	12.6	146.1	(17.7)
Comprehensive income (loss) attributable to the controlling interest	201.8	(148.4)	232.3	(127.9)
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, before Tax	0.6	(0.1)	0.7	(0.6)
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Tax	(0.2)	0	(0.2)	0.2
Other Comprehensive Income Defined Benefit Plans Net Unamortized Gain Loss Arising During Period Change in Deferred Tax Allowance	$ 0	$ 0		$ (0.1)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:
Net income	$ 84.1	$ 136.3
Adjustments to reconcile net income to operating cash flows:
Depreciation of properties	92.1	65.0
Amortization of intangibles	121.5	220.6
Unamortized costs exceed ceiling limitations	81.0
Impairment of Proved Oil and Gas Properties		0
Stock-based compensation	67.1	44.9
Amortization of debt issuance costs	14.7	10.3
Amortization of debt discount	2.2	1.1
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	(1.4)	164.6
Gain on contingent purchase price reduction	(0.5)
Interest credited/index credits to contractholder account balances	585.1	320.2
Increase (Decrease) Cash Collateral from Counterparties	80.1
Amortization of fixed maturity discounts and premiums	(29.6)	24.4
Net recognized gains on investments and derivatives	(341.5)	(494.4)
Charges assessed to contractholders for mortality and administration	(34.4)	(23.9)
Deferred policy acquisition costs	(172.5)	(109.2)
Non-cash increase to cost of goods sold due to the sale of HHI Business acquisition inventory		31.0
Non-cash restructuring and related charges	4.0
Changes in operating assets and liabilities:	(396.8)	(315.4)
Net change in cash due to operating activities	164.4	94.0
Cash flows from investing activities:
Proceeds from investments sold, matured or repaid	4,754.5	7,396.3
Cost of investments acquired	(5,929.7)	(7,271.4)
Acquisitions, net of cash acquired	(25.8)	(2,013.7)
Asset-based loans originated, net	(102.0)	(251.8)
Capital expenditures	(69.1)	(58.8)
Proceeds from Sale of Productive Assets	9.1	0
Other investing activities, net	(0.1)	(0.6)
Net change in cash due to investing activities	(1,363.1)	(2,200.0)
Cash flows from financing activities:
Proceeds from issuance of new debt	748.3	2,952.1
Repayment of debt, including tender and call premiums	(571.9)	(958.5)
Revolving credit facility activity	89.9	348.1
Debt issuance costs	(11.0)	(79.0)
Purchases of subsidiary stock, net	(8.3)	(73.9)
Contractholder account deposits	1,778.9	1,078.4
Contractholder account withdrawals	(1,360.8)	(1,323.7)
Dividend paid by subsidiary to noncontrolling interest	(20.7)	(12.1)
Dividends paid on preferred stock	(20.4)	(25.0)
Payments Related to Tax Withholding for Share-based Compensation	(32.1)	(22.4)
Proceeds from Issuance Initial Public Offering	172.6
Payments for Repurchase of Common Stock	12.1
Other financing activities, net	2.5
Net change in cash due to financing activities	754.9	1,884.0
Effect of exchange rate changes on cash and cash equivalents		(5.0)
Net change in cash and cash equivalents	(443.8)	(227.0)
Cash and cash equivalents at beginning of period	1,899.7	1,470.7
Cash and cash equivalents at end of period	$ 1,455.9	$ 1,243.7

Description of Business	9 Months Ended
Description of Business	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business Harbinger Group Inc. ("HGI" and, collectively with its respective subsidiaries, the "Company") is a diversified holding company. 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. HGI’s shares of common stock trade on the New York Stock Exchange ("NYSE") under the symbol "HRG". 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 $17.00 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 80.4% interest as of June 30, 2014. 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. Furthermore 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. In January 2014, Spectrum Brands completed the $35.8 acquisition of The Liquid Fence Company, Inc. ("Liquid Fence"), a producer of animal repellents. See Note 3, Acquisitions. Also in January 2014, HGI issued $200.0 aggregate principal amount of 7.75% senior unsecured notes due 2022 at par (the "7.75% Notes"). See Note 8, Debt. In May 2014, HGI exercised its option to convert all but one of its issued and outstanding shares of Series A Participating Convertible Preferred Stock (“Series A Preferred Shares") and all of its outstanding Series A-2 Participating Convertible Preferred Stock (“Series A-2 Preferred Shares", together with the Series A Preferred Shares, the "Preferred Stock") into common stock of the Company, par value $0.01. Upon the conversion, holders of the Series A Preferred Shares received approximately 160.95 shares of common stock per Series A Preferred Share converted and holders of Series A-2 Preferred Share received approximately 148.11 shares of common stock per Series A-2 Preferred Share converted. Upon converting the outstanding preferred stock, the Company recognized a loss of $43.9, representing the difference between the fair value of the common stock issued on the conversion date and the aggregate recorded value of the preferred stock and the fair value of the equity conversion option as of the conversion date. The remaining Series A Preferred Shares will not be entitled to receive any dividends or distributions, and remains to preserve certain governance rights as set forth in the certificate of designation. Also in May 2014, HGI exchanged $320.6 of its outstanding 7.875% Senior Secured Notes due 2019 (the “Senior Secured Notes”) for $350.0 aggregate principal amount of new 7.750% Senior Notes due 2022 (the “Additional 7.75% Notes”). Following settlement, HGI had $604.4 in aggregate principal amount of the Senior Secured Notes outstanding and $550.0 in aggregate principal amount of 7.750% Senior Notes due 2022 outstanding. See Note 8, Debt. In addition, in May 2014, HGI Funding, LLC ("HGI Funding"), a wholly-owned subsidiary of HGI completed the $13.5 acquisition of Frederick's of Hollywood Group Inc. ("FOH"), a retailer of women's apparel and related products. See Note 3, Acquisitions. In June 2014, HGI purchased 1.0 million shares at a price of $12.10 per share, for an aggregate $12.1 under the $100.0 repurchase program authorized by HGI's Board of Directors earlier in the year. 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) Asset Management. 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.

+ References+ Details

Basis of Presentation, Significant Accounting Polices and Practicies and Recent Accounting Pronouncements	9 Months Ended
	Jun. 30, 2014
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 for the fiscal year ended September 30, 2013, filed with the SEC on November 27, 2013 (the "Form 10-K"). The results of operations for the nine months ended June 30, 2014 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 June 30, 2014, the non-controlling interest component of total equity represents the 41.3% share of Spectrum Brands, the 19.6% of FGL, the 83.0% share of CorAmerica Capital, LLC ("CorAmerica"), the 38.0% share of FOHG Holdings, LLC ("FOHG"), the 14.3% of Salus Capital Partners, LLC ("Salus"), and the 2.1% share of Zap.Com Corporation ("Zap.com") not owned by HGI. Oil and natural gas properties Ceiling Test Pursuant to Rule 4-10(c)(4) of Regulation S-X, our equity investment in an oil and natural gas joint venture (Compass Production GP, LLC and Compass Production Partners, LP, collectively, and together with their respective subsidiaries, "Compass", also formerly known as "the EXCO/HGI JV") was required to compute a limitation on costs capitalized pursuant to their use of the full cost method of accounting for their oil and natural gas properties (the "ceiling test"), using the simple average spot price for the trailing twelve month period for oil and natural gas as of June 30, 2014. The ceiling test compares the net book value of the full cost pool, after taxes, to the full cost ceiling limitation defined below. In the event the full cost ceiling limitation is less than the full cost pool, Compass is required to record a ceiling test impairment of Compass' oil and natural gas properties. The full cost ceiling limitation is computed as the sum of the present value of estimated future net revenues from Compass' proved reserves by applying the average price as prescribed by the SEC Release No. 33-8995, less estimated future expenditures (based on current costs) to develop and produce the proved reserves, discounted at 10%, plus the cost of properties not being amortized and the lower of cost or estimated fair value of unproved properties included in the costs being amortized, net of income tax effects. The ceiling test is computed using the simple average spot price for the trailing 12 month period using the first day of each month. For the 12 months ended June 30, 2014, the trailing 12 month reference prices were $4.10 per Mmbtu for natural gas at Henry Hub, and $100.11 per Bbl of oil for West Texas Intermediate at Cushing, Oklahoma. The price used for natural gas liquids was $44.13 per Bbl and was based on the trailing 12 month average of realized prices. Each of the reference prices for oil and natural gas are further adjusted for quality factors and regional differentials to derive estimated future net revenues. Under full cost accounting rules, any ceiling test impairments of oil and natural gas properties may not be reversed in subsequent periods. Since Compass does not designate its derivative financial instruments as hedging instruments, Compass is not allowed to use the impacts of the derivative financial instruments in the ceiling test computations. Compass did not recognize an impairment to its proved oil and natural gas properties for the three months ended June 30, 2014 and June 30, 2013 and for the period from inception to period ended June 30, 2013. Compass recognized impairments of $81.0 to its proved oil and natural gas properties for the nine months ended June 30, 2014. We previously received an exemption from the SEC to exclude the acquisition of Compass’ unamortized oil and natural gas properties from the ceiling test for a period of one year following the acquisition date and this exemption expired during the interim period ended March 31, 2014. The impairments primarily resulted from differences in the oil and natural gas prices utilized in the purchase price allocation at the acquisition date and the prices used in the ceiling test calculation. Our pricing utilized in the purchase price allocation as of the acquisition date was based on models which incorporate, among other things, market prices based on New York Mercantile Exchange ("NYMEX") futures. 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 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, Fidelity and Guaranty Life Insurance Company ("FGL Insurance") re-domesticated from Maryland to Iowa. After re-domestication, FGL Insurance elected to apply Iowa-prescribed accounting practices that permit Iowa-domiciled insurers to report equity call options used to economically hedge fixed indexed annuity ("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 increase to statutory capital and surplus at December 31, 2013. 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 has no impact on the Company’s consolidated financial statements which are prepared in accordance with US GAAP. As of June 30, 2014, 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 Reinsurance Company ("Raven Re") reflects the effect of permitted practices Raven Re received from Vermont that allows Raven Re to admit the outstanding amount of a letter of credit facility as an asset. Raven Re is also permitted to follow Iowa prescribed practice statutory accounting for its statutory reserves on reinsurance assumed from FGL Insurance. Without such permitted statutory accounting practices Raven Re’s statutory capital and surplus would be negative and its risk-based capital would fall below the minimum regulatory requirements. 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 US 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 ASU 2013-11, "Income taxes (Topic 740): Presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists", 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. Revenue from Contracts with Customers In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)", which supersedes the revenue recognition requirements in ASC 605, Revenue Recognition. This ASU requires revenue recognition to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new revenue recognition model requires identifying the contract, identifying the performance obligations, determining the transaction price, allocating the transaction price to performance obligations and recognizing the revenue upon satisfaction of performance obligations. This ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. This ASU can be applied either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the update recognized at the date of the initial application along with additional disclosures. This ASU will become effective for the Company beginning in the first quarter of its fiscal year ending September 30, 2018. The Company has not selected a method for adoption, nor determined the potential effects on our consolidated financial statements.

Acquisitions

9 Months Ended

Jun. 30, 2014

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 (the "Hardware Acquisition") of the residential hardware and home improvement business (the “HHI Business”) from Stanley Black & Decker, Inc. (“Stanley Black & Decker”). 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.

Compass (formerly the EXCO/HGI JV)

On February 14, 2013, EXCO Resources, Inc. (“EXCO”) and a subsidiary of HGI formed Compass to own and operate conventional oil and natural gas properties. EXCO contributed to Compass 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 Compass of 25.5% and 74.4%, 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 Compass were completed on October 1, 2012 and the results of the HHI Business and Compass had been included in the full three and nine months ended June 30, 2013.



	June 30, 2013
	Three months ended		Nine months ended
Revenues:
Reported revenues	$	1,409.2	$	4,042.6
HHI adjustment	—		191.8
Compass adjustment	—		53.7
Pro forma revenues	$	1,409.2	$	4,288.1

Net income:
Reported net income	$	118.7	$	136.3
HHI adjustment	—		4.9
Compass adjustment	—		(0.5		)
Pro forma net income	$	118.7	$	140.7

Basic net income per common share attributable to controlling interest:
Reported net income per common share	$	0.45	$	0.54
HHI adjustment	—		0.04
Compass adjustment	—		—
Pro forma net income per common share	$	0.45	$	0.58

Diluted net income per common share attributable to controlling interest:
Reported diluted net income per common share	$	0.25	$	0.30
HHI adjustment	—		0.02
Compass adjustment	—		—
Pro forma diluted net income per common share	$	0.25	$	0.32

Liquid Fence

On January 2, 2014, Spectrum Brands completed the $35.8 acquisition of Liquid Fence, a producer of animal repellents. This acquisition was not considered to be significant.

The following table summarizes the consideration paid by Spectrum Brands for Liquid Fence:



	January 2, 2014
Cash paid to seller at close	$	24.8
Promissory note due to seller	9.5
Contingent liability	1.5
Preliminary purchase price	$	35.8

The promissory note will be paid in four semi-annual installments over 24 months from the close of the transaction.

The results of Liquid Fence's operations since January 2, 2014 are included in the Company’s Condensed Consolidated Statements of Operations.

Preliminary Valuation of Assets and Liabilities

The assets acquired and liabilities assumed in the Liquid Fence acquisition have been measured at their fair values at January 2, 2014 as set forth below. The excess of the purchase price over the fair values of the net tangible assets and identifiable intangible assets was recorded as goodwill, which includes value associated with the assembled workforce including an experienced research team, and is expected to be deductible for income tax purposes. The preliminary fair values recorded were determined based upon a valuation and the estimates and assumptions used in such valuation are subject to change, which could be significant, within the measurement period (up to one year from the acquisition date). The primary areas of acquisition accounting that are not yet finalized relate to amounts for intangible assets, contingent liabilities and residual goodwill.

The preliminary fair values recorded for the assets acquired and liabilities assumed for Liquid Fence are as follows:



	Preliminary Valuation
	January 2, 2014
Cash	$	—
Accounts receivable	1.2
Inventories	2.2
Property, plant and equipment, net	0.1
Intangible assets	26.9
Total assets acquired	30.4
Total liabilities assumed	1.6
Total identifiable net assets less goodwill	28.8
Goodwill	7.0
Total identifiable net assets	$	35.8

Preliminary Pre-Acquisition Contingencies Assumed

Spectrum Brands has evaluated and continues to evaluate pre-acquisition contingencies relating to Liquid Fence that existed as of the acquisition date. Based on the evaluation to date, Spectrum Brands has preliminarily determined that certain pre-acquisition contingencies are probable in nature and estimable as of the acquisition date. Accordingly, Spectrum Brands has preliminarily recorded its best estimates for these contingencies as part of the preliminary purchase accounting for Liquid Fence. Spectrum Brands continues to gather information relating to all pre-acquisition contingencies that it has assumed from Liquid Fence. Any changes to the pre-acquisition contingency amounts recorded during the measurement period will be included in the final valuation and related amounts recognized. Subsequent to the end of the measurement period, any adjustments to pre-acquisition contingency amounts will be reflected in the Company's results of operations.

Preliminary Valuation Adjustments

Spectrum Brands performed a preliminary valuation of the acquired trade names, proprietary technology assets, customer relationships and a contingent earn-out liability at January 2, 2014.

A summary of the significant key inputs is as follows:

•

Spectrum Brands valued the technology assets related to formulas and processes, using the income approach, specifically the excess earnings method. Under this method, the asset value was determined by estimating the earnings attributable to the technology assets, adjusted for contributory asset charges. In estimating the fair value of the technology, net sales and associated earnings were forecasted and adjusted for a technical obsolescence factor to isolate the forecasted sales and earnings attributable to the acquired technology assets. The forecasted technology earnings were discounted to present value to arrive at the concluded fair value. Spectrum Brands anticipates using the technology asset over a useful life of 17 years which is generally determined by assessing the time period in which substantially all of the discounted cash flows are expected to be generated. The technology asset was valued at approximately $20.5 under this approach.

•

Spectrum Brands valued an indefinite-lived trade name using the income approach, specifically the relief from royalty method. Under this method, the asset value was determined by estimating the hypothetical royalties that would have to be paid if the trade name was not owned. Royalty rates were selected based on consideration of several factors, including prior transactions of Liquid Fence, related trademarks and trade names, other similar trademark licensing and transaction agreements and the relative profitability and perceived contribution of the trademarks and trade names. Trade name and trademarks were valued at $5.1 under this approach.

•

Spectrum Brands valued customer relationships using the distributor approach. Under this method, the asset value was determined by estimating the hypothetical earnings before interest and taxes ("EBIT") that a comparable distributor would earn, further adjusted for contributory asset charges. In determining the fair value of the customer relationships, the distributor approach values the intangible asset at the present value of the incremental after-tax cash flows. The customer relationships were valued at $1.3 under this approach and will be amortized over 15 years.

•

Spectrum Brands valued a contingent liability related to additional payments that may be made to the selling company. This liability was calculated based on the probability weighted present value of expected payments. This contingent liability is based on the achievement of specific revenue milestones through both January 31, 2015 and January 31, 2016. The contingent liability was valued at $1.5 under this approach.

Frederick's of Hollywood

On May 30, 2014, HGI, through its wholly owned subsidiary HGI Funding, completed the acquisition of a 62.0% interest in FOH, a retailer of women's apparel and related products. This acquisition was not considered to be significant.

The following table summarizes the consideration paid for FOH by the Company:



	May 30, 2014
Fair value of previously held equity interest (Series B preferred stock)	$	12.0
Series A preferred stock purchase	1.5
Preliminary purchase price	$	13.5

Prior to the transaction, FOH was a publicly listed company and HGI Funding owned all of FOH's series B preferred stock. In May 2014, HGI Funding acquired part of FOH's Series A preferred stock for $1.5. At that point HGI Funding and certain of the FOH's other common and preferred shareholders (together, the "Consortium") beneficially owned 88.6% of FOH's common stock. Shares of FOH's shareholders who were not members of the Consortium were repurchased by FOH for $0.27 per share in cash, funded from additional debt incurred by FOH as part of the going-private transaction. Following the completion of the going-private transaction, FOH's common stock ceased being quoted on the Over-the-Counter Bulletin Board Quarterly Trade ("OTCQB"), and FOH became a privately-held Company owned by the Consortium. The acquisition was accomplished through FOHG, an entity controlled by the Consortium that was formed for the purpose of the transaction. In exchange for their respective holdings in FOH, members of the Consortium received membership units in FOHG proportionate to their prior beneficial interests in FOH. Upon completion of the exchange, FOH became a wholly owned subsidiary of FOHG. HGI Funding exchanged its FOH series A and series B preferred shares for an 62.0% equity interest in FOHG.

The results of FOH's operations since May 30, 2014 are included in HGI’s Condensed Consolidated Statements of Operations, and are included within the "Corporate and Other" category in HGI's segment presentation.

Preliminary Valuation of Assets and Liabilities

The assets acquired and liabilities assumed in the FOH acquisition have been measured at their fair values at May 30, 2014 as set forth below. The excess of the purchase price over the fair values of the net tangible assets and identifiable intangible assets was recorded as goodwill, which includes value associated with the assembled workforce including an experienced retail team, and is not expected to be deductible for income tax purposes. The preliminary fair values recorded were determined based upon a valuation and the estimates and assumptions used in such valuation are subject to change within the measurement period (up to one year from the acquisition date). Any such change could be significant. The primary areas of acquisition accounting that are not yet finalized relate to amounts for intangible assets and residual goodwill.

The preliminary fair values recorded for the assets acquired and liabilities assumed for FOH are as follows:



	Preliminary Valuation
	May 30, 2014
Cash	$	0.8
Accounts receivable	0.7
Inventories	12.4
Property, plant and equipment, net	1.2
Intangible assets	41.7
Other Assets	2.8
Total assets acquired	59.6
Total liabilities assumed	81.7
Total identifiable net assets	(22.1		)
Non-controlling interest	(8.3		)
Goodwill	43.9
Total identifiable net assets	$	13.5

Preliminary Valuation Adjustments

The Company performed a preliminary valuation of the assets and liabilities of FOH at May 30, 2014. The significant adjustments as a result of the valuation and the bases for their determination are summarized as follows:

•

The Company valued indefinite lived trade names and trademarks using the income approach, specifically the relief from royalty method. Under this method, the asset value was determined by estimating the hypothetical royalties that would have to be paid if the trade name was not owned. Royalty rates were selected based on consideration of several factors, including prior transactions of the FOH Business, related trademarks and trade names, other similar trademark licensing and transaction agreements and the relative profitability and perceived contribution of the trademarks and trade names. Royalty rates used in the determination of the fair values of trade names and trademarks ranged from 0.25% - 8.00% of expected net sales related to the respective trade names and trademarks. The Company anticipates using the majority of the trade names and trademarks for an indefinite period as demonstrated by the sustained use of the trademark. In estimating the fair value of the trademarks and trade names, net sales for significant trade names and trademarks were estimated to grow at a residual growth rate of 3.0%. Income taxes were estimated at 39.3% and amounts were discounted using a rate of 16.0%. Trade name and trademarks were valued at $41.7 under this approach.


•	An adjustment of $8.0 was recorded to deferred taxes for the preliminary fair value adjustments made in accounting for the purchase.


•	The Company recorded a liability associated with unfavorable leases of $1.3 and an asset associated with favorable leases for $0.4 based on lease market rates at the time of the acquisition. Favorable and unfavorable lease assets and liabilities will be amortized over their expected lives which approximates the period of time that the favorable or unfavorable lease terms will be in effect.

CorAmerica

In May 2014, Five Island Asset Management, LLC (“FIAM”), a wholly-owned subsidiary of the Company, entered into an agreement to acquire a controlling interest in CorAmerica, a commercial real estate investment firm. As part of the transaction, FIAM has acquired a 17.0% member interest and the right to appoint 3 of 5 members of CorAmerica's Board of Directors. Pursuant to the terms of the agreement, and subject to certain repurchase covenants which would give the CorAmerica founders the right to repurchase their interests, FIAM is required to acquire an additional 34.0% in May 2015. At the time of the agreement, the Company concluded that FIAM has the ability to control the operations of CorAmerica for its own benefit, and to consolidate CorAmerica's results of operations and financial position.

- 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).

+ References

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+ Details

Investments

9 Months Ended

Jun. 30, 2014

Investments, Debt and Equity Securities [Abstract]

Investments

The Company’s consolidated investments are summarized as follows:



	June 30, 2014
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Estimated Fair Value		Carrying Value

Fixed-maturity securities, available-for sale
Asset-backed securities	$	1,731.1	$	16.1	$	(9.5	)	$	1,737.7	$	1,737.7
Commercial mortgage-backed securities	585.0		26.3		(1.1		)	610.2		610.2
Corporates	9,765.9		568.5		(36.6		)	10,297.8		10,297.8
Hybrids	442.0		39.8		(0.2		)	481.6		481.6
Municipals	1,151.0		111.9		(7.2		)	1,255.7		1,255.7
Agency residential mortgage-backed securities	96.1		3.4		—			99.5		99.5
Non-agency residential mortgage-backed securities	1,738.6		143.3		(7.8		)	1,874.1		1,874.1
U.S. Government	404.6		7.2		(1.3		)	410.5		410.5
Total fixed maturities	15,914.3		916.5		(63.7		)	16,767.1		16,767.1
Equity securities
Available-for-sale	644.8		23.5		(4.9		)	663.4		663.4
Held for trading	121.9		6.1		(30.7		)	97.3		97.3
Total equity securities	766.7		29.6		(35.6		)	760.7		760.7
Derivatives	165.1		160.6		(1.0		)	324.7		324.7
Asset-based loans	724.3		—		—			724.3		724.3
Other invested assets	174.2		0.1		—			174.3		174.3
Total investments	$	17,744.6	$	1,106.8	$	(100.3	)	$	18,751.1	$	18,751.1



	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
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 accumulated other comprehensive income ("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 June 30, 2014 and September 30, 2013. The non-agency residential mortgage-backed securities unrealized gains and losses represent the difference between amortized cost and fair value on securities that were previously impaired. There have been no impairments or write downs on any of the non-agency residential mortgage-backed securities purchased in 2014.

Securities held on deposit with various state regulatory authorities had a fair value of $14,795.6 and $19.4 at June 30, 2014 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 $593.6 and $604.9 at June 30, 2014 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.



	June 30, 2014
	Amortized Cost		Fair Value
Corporates, Non-structured Hybrids, Municipal and U.S. Government securities:
Due in one year or less	$	350.2	$	353.3
Due after one year through five years	2,297.9		2,368.3
Due after five years through ten years	3,290.4		3,439.3
Due after ten years	5,748.8		6,204.0
Subtotal	11,687.3		12,364.9
Other securities which provide for periodic payments:
Asset-backed securities	1,731.1		1,737.7
Commercial-mortgage-backed securities	585.0		610.2
Structured hybrids	76.2		80.7
Agency residential mortgage-backed securities	96.1		99.5
Non-agency residential mortgage-backed securities	1,738.6		1,874.1
Total fixed maturity available-for-sale securities	$	15,914.3	$	16,767.1

Securities in an Unrealized Loss Position

FGL’s available-for-sale securities with unrealized losses are reviewed by FGL 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 June 30, 2014.

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



	June 30, 2014
	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	$	454.0	$	(3.8	)	$	306.2	$	(5.7	)	$	760.2	$	(9.5	)
Commercial-mortgage-backed securities	52.8		(0.1		)	0.2		(1.0		)	53.0		(1.1		)
Corporates	446.1		(8.0		)	1,009.2		(28.6		)	1,455.3		(36.6		)
Equities	46.0		(0.2		)	80.6		(4.7		)	126.6		(4.9		)
Hybrids	—		—			12.7		(0.2		)	12.7		(0.2		)
Municipals	15.9		—			213.6		(7.2		)	229.5		(7.2		)
Agency residential mortgage-backed securities	5.5		—			0.7		—			6.2		—
Non-agency residential mortgage-backed securities	177.2		(4.1		)	139.7		(3.7		)	316.9		(7.8		)
U.S. Government	—		—			81.7		(1.3		)	81.7		(1.3		)
Total available-for-sale securities	$	1,197.5	$	(16.2	)	$	1,844.6	$	(52.4	)	$	3,042.1	$	(68.6	)
Total number of available-for-sale securities in an unrealized loss position			175					250					425



	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 June 30, 2014 and September 30, 2013, securities in an unrealized loss position were primarily concentrated in investment grade corporate debt instruments. Agency residential mortgage-backed securities had positions with an unrealized loss less than $0.1 as of June 30, 2014.

At June 30, 2014 and September 30, 2013, securities with a fair value of $0.2 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 and nine months ended June 30, 2014 and June 30, 2013, for which a portion of the other-than-temporary impairment was recognized in AOCI:



	Three months ended June 30,				Nine months ended June 30,
	2014		2013		2014		2013
Beginning balance	$	2.7	$	2.7	$	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	$	2.7	$	2.7

For the three and nine months ended June 30, 2014, FGL recognized $0.6 of credit impairment losses in operations, related to fixed maturity securities and low income housing tax credit securities with an amortized cost of $1.3 and a fair value of $0.7 at June 30, 2014. For the three and nine months ended June 30, 2013, FGL recognized impairment losses in operations totaling $0.7 and $1.6, respectively, including credit impairments of $0.5 and $0.8, respectively and change-of-intent impairments of $0.2 and $0.9, respectively, related to fixed maturity securities with an amortized cost of $4.1 and a fair value of $2.4 at June 30, 2013.

Asset-based Loans

Salus’ portfolio of asset-based loans receivable, included in “Asset-based loans” in the Condensed Consolidated Balance Sheets as of June 30, 2014 and September 30, 2013, consisted of the following:



	June 30, 2014		September 30, 2013
Asset-based loans, by major industry:
Apparel	$	169.2	$	252.9
Jewelry	99.0		125.8
Sporting Goods	13.0		25.1
Manufacturing	60.2		34.3
Transportation	45.9		85.7
Electronics	250.0		—
Other	93.7		41.8
Total asset-based loans	731.0		565.6
Less: Allowance for credit losses	6.7		5.2
Total asset-based loans, net	$	724.3	$	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 and nine months ended June 30, 2014 and June 30, 2013:



	Three months ended June 30,					Nine months ended June 30,
	2014			2013		2014		2013
Allowance for credit losses:
Balance at beginning of period	$	7.0		$	2.8	$	5.2	$	1.4
Provision for credit losses	(0.3		)	0.3		1.5		1.7
Balance at end of period	$	6.7		$	3.1	$	6.7	$	3.1

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 June 30, 2014 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 June 30, 2014 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
June 30, 2014	$	176.5	$	302.1	$	252.4	$	—	$	731.0
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 June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Fixed maturity available-for-sale securities	$	196.6		$	178.0		$	581.9		$	506.4
Equity available-for-sale securities	7.1			3.9			16.7			11.5
Policy loans	0.2			0.1			0.5			0.6
Invested cash and short-term investments	0.1			0.2			0.2			1.4
Asset-based loans	12.2			8.2			30.7			25.8
Other investments	1.5			1.4			2.8			2.3
Gross investment income	217.7			191.8			632.8			548.0
External investment expense	(6.8		)	(3.6		)	(14.3		)	(10.5		)
Net investment income	$	210.9		$	188.2		$	618.5		$	537.5

Net investment gains

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



	Three months ended June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Net realized gains before other-than-temporary impairments	$	75.0		$	34.7		$	92.7		$	280.2
Gross other-than-temporary impairments	(0.6		)	(0.7		)	(0.6		)	(1.6		)
Net realized gains on fixed maturity available-for-sale securities	74.4			34.0			92.1			278.6
Realized gains on equity securities	3.0			4.5			13.8			6.4
Net realized gains on securities	77.4			38.5			105.9			285.0
Realized gains on certain derivative instruments	62.7			54.0			173.3			99.3
Unrealized gains (losses) on certain derivative instruments	38.9			(34.0		)	78.2			27.3
Change in fair value of other embedded derivatives	0.3			—			0.3			—
Change in fair value of derivatives	101.9			20.0			251.8			126.6
Realized gains (losses) on other invested assets	5.3			(0.2		)	9.7			(0.1		)
Net investment gains	$	184.6		$	58.3		$	367.4		$	411.5

For the three and nine months ended June 30, 2014, principal repayments, calls, tenders, and proceeds from the sale of fixed maturity available-for-sale securities totaled $1,724.6 and $4,352.5, respectively, gross gains on such sales totaled $74.6 and $96.8, respectively and gross losses totaled $1.7 and $4.2, respectively. The proceeds from the sale of fixed maturity available-for sale securities exclude maturities and repayments for the three and nine months ended June 30, 2014.

For the three and nine months ended June 30, 2013, principal repayments, calls, tenders, and proceeds from the sale of fixed maturity available-for-sale securities totaled $836.0 and $5,741.6, respectively, gross gains on such sales totaled $35.0 and $284.0, respectively and gross losses totaled $0.5 and $1.0, respectively. The proceeds from the sale of fixed maturity available-for sale securities exclude maturities and repayments for the three and nine months ended June 30, 2013.

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



	Nine months ended June 30,
	2014			2013
Proceeds from investments sold, matured or repaid:
Available-for-sale	$	4,402.1		$	7,052.1
Trading (acquired for holding)	54.9			91.8
Derivatives and other	297.5			252.4
	$	4,754.5		$	7,396.3
Cost of investments acquired:
Available-for-sale	$	(5,594.5	)	$	(7,148.7	)
Trading (acquired for holding)	(67.8		)	(10.2		)
Derivatives and other	(267.4		)	(112.5		)
	$	(5,929.7	)	$	(7,271.4	)

Concentrations of Financial Instruments

As of June 30, 2014 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 $2,175.4 or 11.6% and $1,892.1, or 11.5%, of the Company's invested assets portfolio, respectively. FGL’s holdings in this industry includes investments in 84 different issuers with the top ten investments accounting for 40.0% of the total holdings in this industry. As of June 30, 2014 and September 30, 2013, the Company had investments in 2 and 19 issuers that exceeded 10% of the Company's stockholders’ equity with a fair value of $439.1 and $1,983.7, or 2.3% and 12.0% of the invested assets portfolio, respectively. Additionally, the Company’s largest concentration in any single issuer as of June 30, 2014 and September 30, 2013, had a fair value of $250.0 and $150.7, or 1.3% and 0.9% of the Company's invested assets portfolio, respectively.

Derivative Financial Instruments

9 Months Ended

Jun. 30, 2014

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	June 30, 2014		September 30, 2013
Derivatives designated as hedging instruments:
Commodity swap and option agreements	Receivables, net	$	1.3	$	0.4
Foreign exchange forward agreements	Receivables, net	0.7		1.7
Foreign exchange contracts	Other assets	0.1		—
Total asset derivatives designated as hedging instruments		2.1		2.1
Derivatives not designated as hedging instruments:
Commodity contracts	Receivables, net	0.1		3.7
Call options	Derivatives	324.6		221.8
Futures contracts	Derivatives	0.1		—
Other embedded derivatives	Other invested assets	11.6		—
Foreign exchange contracts	Receivables, net	0.1		0.1
Total asset derivatives		$	338.6	$	227.7



Liability Derivatives	Classification	June 30, 2014		September 30, 2013
Derivatives designated as hedging instruments:
Interest rate contracts	Accounts payable and other current liabilities	$	1.8	$	—
Interest rate contracts	Other liabilities	0.1		—
Commodity contracts	Accounts payable and other current liabilities	—		0.5
Foreign exchange forward agreements	Accounts payable and other current liabilities	5.0		4.6
Foreign exchange contracts	Other liabilities	0.3		0.1
Total liability derivatives designated as hedging instruments		7.2		5.2
Derivatives not designated as hedging instruments:
Commodity contracts	Other liabilities	4.3		1.9
FIA embedded derivative	Contractholder funds	1,864.5		1,544.4
Futures contracts	Other liabilities	—		1.0
Foreign exchange forward contracts	Accounts payable and other current liabilities	0.3		5.3
Equity conversion feature of preferred stock	Equity conversion feature of preferred stock	—		330.8
Total liability derivatives		$	1,876.3	$	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 and nine months ended June 30, 2014 and June 30, 2013:



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	June 30, 2014			June 30, 2013			June 30, 2014			June 30, 2013			June 30, 2014		June 30, 2013

Commodity contracts	$	1.3		$	(1.0	)	$	0.1		$	(0.3	)	$	—	$	—		Consumer products cost of goods sold
Interest rate contracts	(1.9		)	—			(0.4		)	—			—		—			Interest expense
Foreign exchange contracts	—			0.2			—			0.4			—		—			Net consumer products sales
Foreign exchange contracts	(2.4		)	4.0			(1.0		)	0.5			—		—			Consumer products cost of goods sold
Total	$	(3.0	)	$	3.2		$	(1.3	)	$	0.6		$	—	$	—
Nine months ended
Commodity contracts	$	1.4		$	(3.4	)	$	0.1		$	(0.2	)	$	—	$	(0.1	)	Consumer products cost of goods sold
Interest rate contracts	(1.9		)	—			(0.4		)	—			—		—			Interest expense
Foreign exchange contracts	0.2			0.8			0.1			0.7			—		—			Net consumer products sales
Foreign exchange contracts	(3.6		)	7.2			(2.0		)	(0.4		)	—		—			Consumer products cost of goods sold
Total	$	(3.9	)	$	4.6		$	(2.2	)	$	0.1		$	—	$	(0.1	)

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 redeemable 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 and nine months ended June 30, 2014 and June 30, 2013, 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 June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Equity conversion feature of preferred stock	$	38.0		$	52.6		$	(12.7	)	$	81.9		Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Oil and natural gas commodity contracts	(2.2		)	9.6			(12.4		)	0.8			Other income (expense), net
Commodity contracts	0.1			(0.2		)	—			(0.2		)	Cost of consumer products and other goods sold
Foreign exchange contracts	(0.2		)	0.5			0.4			(1.8		)	Other income (expense), net
Call options	91.1			16.5			226.6			114.1			Net investment gains
Futures contracts	10.5			3.5			24.9			12.5			Net investment gains
Change in fair value of other embedded derivatives	0.3			—			0.3			—			Net investment gains
FIA embedded derivatives	145.8			53.7			320.1			(35.1		)	Benefits and other changes in policy reserves
Total	$	283.4		$	136.2		$	547.2		$	172.2

Additional Disclosures

Cash Flow Hedges

When it determines 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 June 30, 2014, Spectrum Brands had a series of U.S. dollar denominated interest rate swaps outstanding which effectively fix the interest on floating rate debt, exclusive of lender spreads, at 1.36% for a notional principal amount of $300.0 through April 2017. At September 30, 2013, Spectrum Brands did not have any interest rate swaps outstanding. The derivative net loss on these contracts recorded in AOCI by the Company at June 30, 2014 was $0.9 and noncontrolling interest of $0.6. At June 30, 2014, the portion of derivative net loss estimated to be reclassified from AOCI into earnings over the next twelve months is $0.8, net of tax and noncontrolling interest.

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 and other product sales" or purchase price variance in "Cost of consumer products and other goods sold." At June 30, 2014, Spectrum Brands had a series of foreign exchange derivative contracts outstanding through September 2014 with a contract value of $221.5. The derivative net loss on these contracts recorded in AOCI at June 30, 2014 was $2.1, net of tax benefit of $0.6 and noncontrolling interest of $1.5. At June 30, 2014, the portion of derivative net loss estimated to be reclassified from AOCI into earnings over the next twelve months is $2.0, 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 June 30, 2014, Spectrum Brands had a series of zinc swap contracts outstanding through June 2015 for 5 tons with a contract value of $9.9. At June 30, 2014, Spectrum Brands had a series of brass swap contracts outstanding through June 2015 for one ton with a contract value of $3.9. The derivative net gain on these contracts recorded in AOCI at June 30, 2014 was $1.2, net of tax expense of $0.1. At June 30, 2014, the portion of derivative net gain estimated to be reclassified from AOCI into earnings over the next twelve months is $1.2, net of tax.

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 June 30, 2014 and September 30, 2013, Spectrum Brands had $154.3 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 June 30, 2014, Spectrum Brands had a series of such swap contracts outstanding through September 2015 for 35 troy ounces with a contract value of $0.7. 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

Compass’ 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 Compass would realize if commodity prices increase. When prices for oil and natural gas are volatile, changes in the fair value of the derivative financial instrument contracts underlying Compass’ derivative financial instrument management activities may result in significant non-cash income or expense activity. Cash losses or gains only arise from payments made or received on monthly settlements of contracts or if Compass terminates a contract prior to its expiration. Compass does not designate its derivative financial instruments as hedging instruments for financial reporting purposes and, as a result, Compass 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, Compass' derivative contract counterparties. Changes in the fair value of Compass' 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.

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

The following table presents our proportionate share of Compass’ volumes and fair value of the oil and natural gas derivative financial instruments as of June 30, 2014 (presented on a calendar-year basis) :



(in millions, except volumes and prices)	Volume Mmmbtus/Mbbls	Weighted average strike price per Mmbtu/Bbl		June 30, 2014
Natural gas:
Swaps:
Remainder of 2014	8,211	$	4.15	$	(2.5	)
Total natural gas	8,211			$	(2.5	)
Oil:
Swaps:
Remainder of 2014	137	$	91.87	$	(1.5	)
2015	186	94.98		(0.3		)
Total oil	323			$	(1.8	)
Total oil and natural gas derivatives				$	(4.3	)

At September 30, 2013, Compass 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 June 30, 2014, the average forward NYMEX oil prices per Bbl for the remainder of 2014 and 2015 was $103.82 and $97.62, and the average forward NYMEX natural gas prices per Mmbtu for the remainder of 2014 was $4.47.

Compass derivative financial instruments covered approximately 68% and 74% of production volumes for the three and nine months ended June 30, 2014, respectively, and 77% and 70% of production volumes for the three months ended June 30, 2013 and from inception to period ended June 30, 2013, respectively

Other Embedded Derivatives

On June 16, 2014, FGL invested in a $35.0 fund-linked note issued by Nomura International Funding Pte. Ltd. The note provides for an additional payment at maturity based on the value of a hypothetical investment in AnchorPath Dedicated Return Fund (the "AnchorPath Fund") of $11.3, which is based on the actual return of the fund. At maturity of the fund-linked note, FGL will receive the $35.0 face value of the note plus the value of the hypothetical investment in the AnchorPath Fund. The additional payment at maturity is an available-for-sale embedded derivative reported in "Other embedded derivatives".

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. As appropriate, 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 June 30, 2014 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 June 30, 2014, Spectrum Brands did not post any cash collateral related to such liability positions. At September 30, 2013, Spectrum Brands had posted cash collateral of $0.5 related to such liability positions. In addition, at June 30, 2014 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.

Compass places derivative financial instruments with the financial institutions that are lenders under a revolving credit agreement entered into by Compass (the "Compass Credit Agreement") that it believes have high quality credit ratings. To mitigate risk of loss due to default, Compass 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:



		June 30, 2014								September 30, 2013
Counterparty	Credit Rating (Fitch/Moody's/S&P) (a)	Notional Amount		Fair Value		Collateral		Net Credit Risk		Notional Amount		Fair Value		Collateral		Net Credit Risk
Merrill Lynch	A/*/A	$	2,150.9	$	100.4	$	57.2	$	43.2	$	2,037.8	$	70.7	$	—	$	70.7
Deutsche Bank	A+/A2/A	2,639.8		114.9		76.5		38.4		1,620.4		51.7		23.0		28.7
Morgan Stanley	*/A3/A	2,116.6		98.1		75.6		22.5		2,264.1		75.7		49.0		26.7
Royal Bank of Scotland	A-/*/A-	—		—		—		—		364.3		20.3		—		20.3
Barclay's Bank	A/A2/A	256.0		11.2		—		11.2		120.8		3.4		—		3.4
		$	7,163.3	$	324.6	$	209.3	$	115.3	$	6,407.4	$	221.8	$	72.0	$	149.8

(a) Credit rating as of June 30, 2014 except for Royal Bank of Scotland which is as of September 30, 2013. An * represents credit ratings that were not available.

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 June 30, 2014 and September 30, 2013, counterparties posted $209.3 and $72.0 of collateral, of which $152.1 and $72.0, respectively, is included in "Cash and cash equivalents," with an associated payable for this collateral included in "Other liabilities" in the Condensed Consolidated Balance Sheets. The remaining $57.2 of non-cash collateral was held by a third-party custodian at June 30, 2014. 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 $115.3 and $149.8 at June 30, 2014 and September 30, 2013, respectively.

FGL held 2,016 and 1,693 futures contracts at June 30, 2014 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 $8.7 and $5.9 at June 30, 2014 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

9 Months Ended

Jun. 30, 2014

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:



	June 30, 2014
	Level 1		Level 2		Level 3		Fair Value
Assets (a)
Cash and cash equivalents (b)	$	1,455.9	$	—	$	—	$	1,455.9
Contingent purchase price reduction receivable	—		—		41.5		41.5
Derivatives:
Foreign exchange forward agreements	—		0.9		—		0.9
Commodity swap and option agreements	—		1.4		—		1.4
Call options and futures contracts	—		324.7		—		324.7
Fixed maturity securities, available-for-sale:
Asset-backed securities	—		1,731.8		5.9		1,737.7
Commercial mortgage-backed securities	—		526.3		83.9		610.2
Corporates	—		9,552.6		745.2		10,297.8
Hybrids	—		481.6		—		481.6
Municipals	—		1,219.2		36.5		1,255.7
Agency residential mortgage-backed securities	—		99.5		—		99.5
Non-agency residential mortgage-backed securities	—		1,874.1		—		1,874.1
U.S. Government	209.4		201.1		—		410.5
Equity securities:
Available-for-sale	50.0		607.4		6.0		663.4
Trading	97.3		—		—		97.3
Other invested assets	—		2.1		11.6		13.7
Funds withheld receivable	—		158.5		—		158.5
Total financial assets	$	1,812.6	$	16,781.2	$	930.6	$	19,524.4

Liabilities (a)
Derivatives:
FIA embedded derivatives, included in contractholder funds	$	—	$	—	$	1,864.5	$	1,864.5
Front Street future policyholder benefit liability	—		—		154.9		154.9
Foreign exchange forward agreements	—		5.6		—		5.6
Commodity swap and option agreements	—		4.3		—		4.3
Interest rate contracts	—		1.9		—		1.9
Total financial liabilities	$	—	$	11.8	$	2,019.4	$	2,031.2



	September 30, 2013
	Level 1		Level 2		Level 3		Fair Value
Assets (a)
Cash and cash equivalents (b)	$	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 (a)
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 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.


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

Valuation Methodologies

Fixed Maturity Securities, Equity Securities and Other Invested Assets

FGL measures the fair value of its securities based on assumptions used by market participants in pricing the security. The 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. The significant unobservable input used to estimate the fair value measurement of certain available-for-sale equity securities using the market-approach valuation technique, is yields for comparable securities. Increases (decreases) in such yields, respectively, would result in lower or higher fair value measurements. 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 June 30, 2014 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.

Fair value of FGL's available-for-sale embedded derivative, included in "Other invested assets", is based on an unobservable input, the net asset value of the AnchorPath fund at the balance sheet date. The available-for-sale embedded derivative is similar to a call option on the net asset value of the AnchorPath fund with a strike price of zero since FGL will not be required to make any additional payments at maturity of the fund-linked note in order to receive the net asset value of the AnchorPath fund on the maturity date. Therefore, the Black Scholes model returns the net asset value of the AnchorPath fund as the fair value of the call option regardless of the values used for the other inputs to the option pricing model. The net asset value of the AnchorPath fund is provided by the fund manager at the end of each calendar month and represents the value an investor would receive if it withdrew its investment on the balance sheet date. Therefore, the key unobservable input used in the Black Scholes model is the value of the AnchorPath fund. As the value of the AnchorPath fund increases or decreases, the fair value of the embedded derivative will increase or decrease.

Funds Withheld Receivables and Future Policy Holder Benefits Reserve

Front Street Re (Delaware) Ltd. and its subsidiaries ("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. Fair values for these instruments are determined externally by an independent consulting firm using market-observable inputs, including interest rates, yield curve volatilities, and other factors. The fair value of the embedded derivatives in FGL’s FIA products are derived using market indices, pricing assumptions and historical data. The fair value of futures contracts represents the cumulative unsettled variation margin (open trade equity, net of cash settlements).

Compass 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 Compass’ 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. Compass’ credit-adjusted risk-free rate is based on its cost of debt plus the LIBOR curve as of the end of the reporting period.

Compass’ 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.

Compass’ 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 June 30, 2014 and September 30, 2013 are as follows:



			Fair Value at				Range (Weighted average)
Assets	Valuation Technique	Unobservable Input(s)	June 30, 2014		September 30, 2013		June 30, 2014	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					7.5 months	9 months
		Discount rate					1%	1%
		Credit insurance risk premium					12%	11%
Asset-backed securities	Broker-quoted	Offered quotes	5.9		5.0		102%	103%
Commercial mortgage-backed securities	Broker-quoted	Offered quotes	83.9		5.7		104% - 121% (119%)	96%
Corporates	Broker-quoted	Offered quotes	653.5		404.5		62% - 121% (100%)	0% - 113% (90%)
Corporates	Matrix Pricing	Quoted prices	91.7		56.6		96% - 142% (102%)	90% - 131% (97%)
Municipal	Broker-quoted	Offered quotes	36.5		—		117%	—
Equity	Broker-quoted	Offered quotes	6.0		—		100%	—
	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%
Other invested assets	Black Scholes model	Net asset value of AnchorPath fund	11.6		—		100%	—
Total			$	930.6	$	523.5

Liabilities
FIA embedded derivatives, included in contractholder funds	Discounted cash flow	Market value of option	$	1,864.5	$	1,544.4	0% - 48% (4%)	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%



			Fair Value at				Range (Weighted average)
Liabilities	Valuation Technique	Unobservable Input(s)	June 30, 2014		September 30, 2013		June 30, 2014	September 30, 2013
Front Street future policyholder benefit liability	Discounted cash flow	Non-performance risk spread	154.9		—		0.50% - 1.50%	—
		Risk margin to reflect uncertainty					0.5%	—
Equity conversion feature of preferred stock	Monte Carlo simulation / Option model	Annualized volatility of equity	—		330.8		—	42%
		Discount yield					—	11.0%
		Non-cash accretion rate					—	0%
		Calibration adjustment					—	0% - 1.0% (0.3%)
Total			$	2,019.4	$	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 June 30, 2014 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 risk spread to reflect uncertainty. Significant increases (decreases) in non-performance risk spread and risk margin to reflect uncertainty 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 and nine months ended June 30, 2014 and June 30, 2013. 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 June 30, 2014
	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	$	41.5	$	—		$	—	$	—	$	—		$	—		$	—		$	41.5
Fixed maturity securities available-for-sale:
Asset-backed securities	10.7		—			—		—		—			—			(4.8		)	5.9
Commercial mortgage-backed securities	—		—			0.1		83.8		—			—			—			83.9
Corporates	657.0		—			14.4		88.9		(1.0		)	—			(14.1		)	745.2
Municipals	35.6		—			0.9		—		—			—			—			36.5
Equity securities - trading	10.8		1.2			—		1.5		—			(13.5		)	—			—
Equity securities - available-for-sale	—		—			0.5		5.5		—			—			—			6.0
Other invested assets	—		0.3			—		11.3		—			—			—			11.6
Total assets at fair value	$	755.6	$	1.5		$	15.9	$	191.0	$	(1.0	)	$	(13.5	)	$	(18.9	)	$	930.6

	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	$	1,718.7	$	145.8		$	—	$	—	$	—		$	—		$	—		$	1,864.5
Front Street future policyholder benefit liability	151.0		5.1			—		—		—			(1.2		)	—			154.9
Equity conversion feature of preferred stock	364.8		(38.0		)	—		—		—			(326.8		)	—			—
Total liabilities at fair value	$	2,234.5	$	112.9		$	—	$	—	$	—		$	(328.0	)	$	—		$	2,019.4


(a)	This includes a $6.0 transfer to asset-backed securities from commercial mortgage-backed securities, the remaining transfers were from level 3 to level 2.



	Nine months ended June 30, 2014
	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	$	0.5	$	—		$	—	$	—		$	—		$	—		$	41.5
Fixed maturity securities available-for-sale:
Asset-backed securities	5.0		—		(0.3		)	5.0		—			—			(3.8		)	5.9
Commercial mortgage-backed securities	5.7		—		0.4			83.8		—			—			(6.0		)	83.9
Corporates	461.1		—		18.4			283.2		(1.0		)	(2.4		)	(14.1		)	745.2
Municipals	—		—		1.5			35.0		—			—			—			36.5
Equity securities - trading	10.7		1.3		—			1.5		—			(13.5		)	—			—
Equity securities - available-for-sale	—		—		0.5			5.5		—			—			—			6.0
Other invested assets	—		0.3		—			11.3		—			—			—			11.6
Total assets at fair value	$	523.5	$	2.1	$	20.5		$	425.3	$	(1.0	)	$	(15.9	)	$	(23.9	)	$	930.6

	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	$	320.1	$	—		$	—	$	—		$	—		$	—		$	1,864.5
Front Street future policyholder benefit liability	—		8.1		—			150.6		—			(3.8		)	—			154.9
Equity conversion feature of preferred stock	330.8		12.7		—			—		—			(343.5		)	—			—
Total liabilities at fair value	$	1,875.2	$	340.9	$	—		$	150.6	$	—		$	(347.3	)	$	—		$	2,019.4


(a)	This includes a $6.0 transfer to asset-backed securities from commercial mortgage-backed securities, the remaining transfers were from level 3 to level 2.



	Three months ended June 30, 2013
	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	5.3		—			(0.1		)	—		—		(0.1		)	—		5.1
Commercial mortgage-backed securities	6.2		—			(0.3		)	—		—		—			—		5.9
Corporates	356.5		—			(12.0		)	106.2		—		(11.7		)	—		439.0
Equity securities available-for-sale	10.0		—			1.6			0.1		—		—			—		11.7
Total assets at fair value	$	419.0	$	—		$	(10.8	)	$	106.3	$	—	$	(11.8	)	$	—	$	502.7

	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	$	1,639.6	$	(53.7	)	$	—		$	—	$	—	$	—		$	—	$	1,585.9
Equity conversion feature of preferred stock	202.7		(52.6		)	—			—		—		(2.8		)	—		147.3
Total liabilities at fair value	$	1,842.3	$	(106.3	)	$	—		$	—	$	—	$	(2.8	)	$	—	$	1,733.2


(a)	The net transfers in and out of Level 3 during the three months ended June 30, 2013 were exclusively to or from Level 2.



	Nine months ended June 30, 2013
	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		—			(0.2		)	—		—			(0.1		)	(10.5		)	5.1
Commercial mortgage-backed securities	5.0		—			(0.1		)	1.0		—			—			—			5.9
Corporates	135.3		(0.3		)	(10.8		)	383.6		(9.6		)	(25.4		)	(33.8		)	439.0
Hybrids	8.8		—			(0.1		)	—		—			—			(8.7		)	—
Equity securities available-for-sale	—		—			1.6			10.1		—			—			—			11.7
Total assets at fair value	$	206.0	$	(0.3	)	$	(9.6	)	$	394.7	$	(9.6	)	$	(25.5	)	$	(53.0	)	$	502.7

	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	$	35.1		$	—		$	—	$	—		$	—		$	—		$	1,585.9
Equity conversion feature of preferred stock	232.0		(81.9		)	—			—		—			(2.8		)	—			147.3
Total liabilities at fair value	$	1,782.8	$	(46.8	)	$	—		$	—	$	—		$	(2.8	)	$	—		$	1,733.2


(a)	The net transfers in and out of Level 3 during the nine months ended June 30, 2013 were 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 and nine months ended June 30, 2014. FGL transferred $79.3 U.S. Government securities from Level 1 into Level 2 for the three and nine months ended June 30, 2013 reflecting the level of market activity in these instruments.

Primary market issuance and secondary market activity for certain asset-backed, hybrid and corporate securities during the three and nine months ended June 30, 2014 and June 30, 2013 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 June 30, 2014 and June 30, 2013. Accordingly, FGL’s assessment resulted in net transfers out of Level 3 of $18.9 and $23.9 related to asset-backed securities and corporate securities during the three and nine months ended June 30, 2014 and of $0.0 and $53.0 related to asset-backed, corporate and hybrid securities during the three and nine months ended June 30, 2013, respectively.

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:



	June 30, 2014
	Level 1		Level 2		Level 3		Fair Value		Carrying Amount
Assets (a)
Other invested assets	$	—	$	—	$	160.6	$	160.6	$	160.6
Asset-based loans	—		—		724.3		724.3		724.3
Total financial assets	$	—	$	—	$	884.9	$	884.9	$	884.9

Liabilities (a)
Total debt (b)	$	—	$	5,526.1	$	—	$	5,526.1	$	5,303.4
Investment contracts, included in contractholder funds	—		—		12,891.5		12,891.5		14,353.4
Total financial liabilities	$	—	$	5,526.1	$	12,891.5	$	18,417.6	$	19,656.8



	September 30, 2013
	Level 1		Level 2		Level 3		Estimated Fair Value		Carrying Amount
Assets (a)
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 (a)
Total debt (b)	$	—	$	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 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.


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

Valuation Methodology

Investment contracts include deferred annuities, FIAs, indexed universal life ("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 June 30, 2014 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 the 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. Such loans carry a variable rate that are typically revolving in nature and are collateralized by the borrower's assets.

- 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

9 Months Ended

Jun. 30, 2014

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)	65.2			46.8		22.0			—			—			68.8
Deferrals	—			—		—			—			172.5			172.5
Less: Components of amortization -
Periodic amortization	—			—		(61.2		)	(67.7		)	(38.9		)	(167.8		)
Interest	—			—		—			11.0			10.1			21.1
Unlocking	—			—		—			21.8			3.4			25.2
Adjustment for unrealized investment (gains), net	—			—		—			(108.2		)	(83.0		)	(191.2		)
Effect of translation	(2.8		)	6.0		1.1			—			—			7.1
Balance at June 30, 2014	$	1,539.1		$	1,230.9	$	947.0		$	82.2		$	404.7		$	2,664.8

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 nine months ended June 30, 2014, 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.

During the nine month period ended June 30, 2014, the Company recorded additions to goodwill and intangible assets related to the acquisitions of Liquid Fence, FOH and CorAmerica. See Note 3, Acquisitions, for further detail.

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 June 30, 2014 and September 30, 2013, the VOBA balance included cumulative adjustments for net unrealized investment (gains) of $(189.7) and $(81.4), respectively, and the DAC balances included cumulative adjustments for net unrealized investment (gains) losses of $(64.4) and $18.6, respectively. Amortization of VOBA and DAC for the three months ended June 30, 2014 and June 30, 2013 was $10.8 and $37.3, and $9.4 and $27.4, respectively. Amortization of VOBA and DAC for the nine months ended June 30, 2014 and June 30, 2013 was $34.9 and $113.0, and $25.4 and $50.1, respectively.

The above DAC balances include $29.8 and $26.2 of deferred sales inducements (“DSI”), net of shadow adjustments, as of June 30, 2014 and September 30, 2013, respectively.

Definite lived intangible assets are summarized as follows:



	June 30, 2014							September 30, 2013
	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net		Amortizable Life
Customer relationships	$	889.6	$	(196.3	)	$	693.3	$	885.9	$	(160.8	)	$	725.1	15 to 20 years
Trade names	171.4		(57.0		)	114.4		171.6		(44.7		)	126.9		1 to 12 years
Technology assets	192.2		(52.9		)	139.3		172.1		(39.0		)	133.1		4 to 17 years
	$	1,253.2	$	(306.2	)	$	947.0	$	1,229.6	$	(244.5	)	$	985.1

Amortization expense for definite lived intangible assets is as follows:



	Three months ended June 30,				Nine months ended June 30,
	2014		2013		2014		2013
Customer relationships	$	11.7	$	11.6	$	35.0	$	33.3
Trade names	4.1		4.3		12.3		12.2
Technology assets	4.7		4.4		13.9		12.0
	$	20.5	$	20.3	$	61.2	$	57.5

The Company estimates annual amortization expense of amortizable intangible assets for the next five fiscal years will approximate $77.5 per year.

The weighted average amortization period for VOBA is approximately 5.0 years. Estimated amortization expense for VOBA in future fiscal periods is as follows:



	Estimated Amortization Expense
Fiscal Year	VOBA
2014	$	7.9
2015	42.1
2016	38.4
2017	31.7
2018	25.8
2019 and thereafter	126.0

- 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

9 Months Ended

Jun. 30, 2014

Debt Disclosure [Abstract]

Debt

The Company’s consolidated debt consists of the following:



	June 30, 2014					September 30, 2013
	Amount			Rate		Amount			Rate
HGI:
7.875% Senior Secured Notes, due July 15, 2019	$	604.4		7.9	%	$	925.0		7.9	%
7.75% Senior Unsecured Notes, due January 15, 2022	550.0			7.8	%	—			—	%
Spectrum Brands:
CAD Term Loan, due December 17, 2019	59.4			5.1	%	81.4			5.1	%
Term Loan, due September 4, 2017 (Tranche A)	818.1			3.0	%	850.0			3.0	%
Term Loan, due September 4, 2019 (Tranche C)	512.4			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	305.5			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			2.0	%	—			5.7	%
Other notes and obligations	52.1			8.3	%	28.5			8.5	%
Capitalized lease obligations	96.6			6.1	%	67.4			6.2	%
FGL
6.375% Senior Notes, due April 1, 2021	300.0			6.4	%	300.0			6.4	%
Compass
Compass Credit Agreement, due February 14, 2018	250.6			2.7	%	271.2			2.7	%
Salus
Unaffiliated long-term debt of consolidated variable-interest entity	191.9			6.6	%	182.9			6.6	%
Secured borrowings under non-qualifying loan participations	100.0			11.0	%	—			—
Total	5,341.0					4,909.7
Original issuance (discounts) premiums on debt, net	(37.6		)			(13.6		)
Total debt	5,303.4					4,896.1
Less current maturities	121.5					102.9
Non-current portion of debt	$	5,181.9				$	4,793.2

HGI

In January 2014, the Company issued $200.0 aggregate principal amount of 7.75% senior unsecured notes due 2022 (the "7.75% Notes"). The 7.75% Notes were priced at 100% of par plus accrued interest from January 21, 2014. Interest on the 7.75% Notes is payable semi-annually, in January and July. In connection with the 7.75% Note offering, the Company recorded $5.6 of fees during the nine months ended June 30, 2014. These fees are classified as "Other assets" in the accompanying Condensed Consolidated Balance Sheets as of June 30, 2014, and are being amortized to interest expense utilizing the effective interest method over the term of the 7.75% Notes.

In May 2014, HGI exchanged $320.6 of its outstanding Senior Secured Notes for $350.0 aggregate principal amount of Additional 7.75% Notes. On May 30, 2014, participating holders received $1,091.71 principal amount of Additional 7.75% Notes for each $1,000 principal amount of Senior Secured Notes. As part of the exchange the Company also received modifications to the indenture governing the Senior Secured Notes, increasing the Company’s ability to make certain restricted payments, such as repurchases of the Company's common stock. Following settlement, HGI has $604.4 in aggregate principal amount of the Senior Secured Notes outstanding and $550.0 in aggregate principal amount of 7.75% Notes due 2022 outstanding.

The Company has the option to redeem the 7.75% Notes prior to January 15, 2017 at a redemption price equal to 100% of the principal amount plus a make-whole premium and accrued and unpaid interest, if any, to the date of redemption. At any time on or after January 15, 2017, the Company may redeem some or all of the 7.75% Notes at certain fixed redemption prices expressed as percentages of the principal amount, plus accrued and unpaid interest. At any time prior to January 15, 2017, the Company may redeem up to 35% of the original aggregate principal amount of the 7.75% Notes with net cash proceeds received by us from certain equity offerings at a price equal to 107.75% of the principal amount of the 7.75% Notes redeemed, plus accrued and unpaid interest, if any, to the date of redemption, provided that redemption occurs within 90 days of the closing date of such equity offering, and at least 65% of the aggregate principal amount of the 7.75% Notes remains outstanding immediately thereafter.

At June 30, 2014, the Company was in compliance with all covenants under the indentures governing the 7.875% Senior Secured Notes and the 7.75% Notes.

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 (formerly Tranche B) which was scheduled to mature December 17, 2019 and had an aggregate amount outstanding of $513.3 prior to refinancing. 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 nine month period ended June 30, 2014.

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 nine month period ended June 30, 2014. In connection with the refinancing of a portion of the Term Loan, Spectrum Brands recorded $0.2 and $7.2 of fees during the three and nine month periods ended June 30, 2014, respectively, of which $5.2 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 $2.1 reflected as an increase to interest expense during the nine month period ended June 30, 2014.

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 June 30, 2014, Spectrum Brands had aggregate borrowing availability of approximately $193.8, net of lender reserves of $6.4 and outstanding letters of credit of $54.1.

Compass Credit Agreement

As of June 30, 2014, Compass had a borrowing base of $400.0 with $337.0 of outstanding indebtedness. Our proportionate share of the obligation was $250.6. The borrowing base is redetermined semi-annually, with Compass and the lenders having the right to request interim unscheduled redeterminations in certain circumstances.

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 June 30, 2014, Salus had $100.0 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.

+ References+ Details

Defined Benefit Plans

9 Months Ended

Jun. 30, 2014

Compensation and Retirement Disclosure [Abstract]

Defined Benefit Plans

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



	Three months ended June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Service cost	$	0.9		$	0.9		$	2.9		$	2.6
Interest cost	2.6			2.5			8.6			7.8
Expected return on assets	(2.5		)	(2.5		)	(8.5		)	(7.4		)
Recognized net actuarial loss	0.3			0.5			1.1			1.6
Employee contributions	—			—			—			(0.1		)
Net periodic benefit expense	$	1.3		$	1.4		$	4.1		$	4.5

Contributions made during period	$	4.0		$	1.3		$	9.6		$	3.2

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References+ Details

Reinsurance

9 Months Ended

Jun. 30, 2014

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 for the three and nine months ended June 30, 2014 and June 30, 2013 were as follows:



	Three months ended June 30,												Nine months ended June 30,
	2014						2013						2014						2013
	Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves			Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves			Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves			Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves
Direct	$	65.6		$	324.0		$	69.9		$	150.9		$	200.3		$	876.8		$	212.3		$	579.8
Assumed	8.8			12.0			9.1			8.2			27.6			27.3			24.5			15.7
Ceded	(61.1		)	(70.9		)	(60.0		)	(51.9		)	(185.9		)	(207.8		)	(189.9		)	(163.8		)
Net	$	13.3		$	265.1		$	19.0		$	107.2		$	42.0		$	696.3		$	46.9		$	431.7

Amounts payable or recoverable for reinsurance on paid and unpaid claims are not subject to periodic or maximum limits. During the three and nine months ended June 30, 2014 and June 30, 2013, FGL did not write off any reinsurance balances. During the three and nine months ended June 30, 2014 and June 30, 2013, FGL did not commute any ceded reinsurance. Effective June 17, 2013, FGL rescinded the portion of the coinsurance agreement dated April 1, 2011 between FGL Insurance and Wilton Re which covers certain disability income riders. Wilton Re paid FGL Insurance a rescission settlement of $6.4 and recognized a net gain on the rescission of $1.9.

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.

Front Street

On December 31, 2012, FGL entered into a Reinsurance Agreement with Front Street Cayman, 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, FIAM, entered into an investment management agreement, pursuant to which FIAM Capital Management, LLC (“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

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

-Publisher FASB

-Name Accounting Standards Codification

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 13

-Article 7

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+ Details

Stock Compensation

9 Months Ended

Jun. 30, 2014

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

Stock Compensation

The Company recognized consolidated stock compensation expense of $19.7 and $22.7 during the three months ended June 30, 2014 and 2013, respectively and $67.1 and $44.9 during the nine months ended June 30, 2014 and 2013, 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 June 30, 2014 and related activity during the nine 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	1,356		11.75		4.91		—		—		249		17.00		3.76
Exercised	(497	)	4.96		1.77		(41	)	41.23		—		—		—
Forfeited or expired	(70	)	8.82		3.66		(3	)	47.06		(4	)	17.00		5.26
Stock options outstanding at June 30, 2014	4,743		8.15		3.29		291		44.62		245		17.00		3.73
Stock options vested and exercisable at June 30, 2014	1,429		7.46		2.96		132		42.33		—		—		—
Stock options outstanding and expected to vest	3,314		8.45		3.43		152		44.57		241		17.00		3.70

A summary of restricted stock, restricted stock units and Performance Restricted Stock Units ("PRSUs") outstanding as of June 30, 2014 and related activity during the nine 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	3,313		12.00		171		18.11
Vested	(1,126	)	10.15		—		—
Forfeited	(62	)	10.04		(5	)	19.98
Restricted stock outstanding at June 30, 2014	5,581		9.74		166		18.06
Restricted stock outstanding and expected to vest	5,553		9.74		162		18.00



	HGI				Spectrum Brands				FGH
Restricted Stock Units	Units		Weighted Average Grant Date Fair Value		Units		Weighted Average Grant Date Fair Value		Units		Weighted Average Grant Date Fair Value
Restricted stock units outstanding at September 30, 2013	22		$	4.61	1,118		$	39.11	46		$	49.60
Granted	7		11.84		442		69.21		—		—
Exercised / Released	(22	)	4.61		(949	)	39.65		(18	)	49.53
Forfeited	—		—		—		—		(1	)	49.45
Restricted stock units outstanding at June 30, 2014	7		11.84		611		60.04		27		49.55
Restricted stock units outstanding and expected to vest	7		11.84		611		60.04		25		49.55



	FGL
Performance Restricted Stock Units	Units	Weighted Average Grant Date Fair Value
Performance restricted stock units outstanding at September 30, 2013	—	$	—
Granted	541	17.37
Performance restricted stock units outstanding at June 30, 2014	541	17.37
Performance restricted stock units expected to vest	541	17.37

A summary of warrants outstanding as of June 30, 2014 and related activity during the nine months then ended, under HGI's incentive plan are as follows (share amounts in thousands):



	HGI
Warrants	Units	Weighted Average Exercise Price		Weighted Average Grant Date Fair Value
Warrants outstanding at September 30, 2013	—	$	—	$	—
Granted	3,000	13.25		3.19
Warrants outstanding at June 30, 2014	3,000	13.25		3.19
Warrants vested and exercisable at June 30, 2014	600	13.25		3.19
Warrants outstanding and expected to vest	2,400	13.25		3.19

HGI

During the nine months ended June 30, 2014, HGI granted stock option awards, restricted stock awards and restricted stock unit awards representing approximately 1,356 thousand, 3,313 thousand and 7 thousand shares, respectively. HGI granted stock option awards, restricted stock awards and restricted stock unit awards representing approximately 30 thousand, 10 thousand and 7 thousand shares, respectively, during the three months ended June 30, 2014. 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 the nine months ended June 30, 2014 on their respective grant dates was approximately $46.6. During the nine months ended June 30, 2014 stock option awards and restricted stock awards with a total fair value of $14.8 vested. The total intrinsic value of share options exercised during the nine months ended June 30, 2014 was $3.6, for which HGI received cash of $2.5 in settlement.

During the nine months ended June 30, 2013, HGI granted stock option awards, restricted stock awards, and restricted stock unit awards representing approximately 1,528 thousand, 3,256 thousand and 9 thousand shares, respectively. During the three months ended June 30, 2013 HGI granted no stock option awards, restricted stock awards or restricted stock unit awards. All of these grants are time based, and vest over periods of 7 months up to 48 months. The total fair value of the stock grants on their respective grant dates was approximately $33.2.

In March 2014, the Company awarded warrants to our Chief Executive Officer, Philip Falcone, representing the right to purchase approximately 3 million shares of our common stock, at an exercise price of $13.25 per share. The warrants awarded to our Chief Executive Officer were granted following receipt of approval from our stockholders in May 2014. A portion of the warrants, representing 600 thousand shares, vested immediately upon approval of the grant, and the remainder would vest over a period of 4 years. The estimated grant date fair value of this award was $9.6.

Under HGI’s executive bonus plan for the fiscal year ending September 30, 2014, executives will be paid in cash, stock, stock options and restricted stock shares. The equity grants are expected to be granted in the first quarter of the fiscal year ending September 30, 2015, and to vest, either immediately, or between 1 year and 3 years from the grant date.

As of June 30, 2014, there was approximately $32.2 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 1.81 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 and warrants are determined using the Black-Scholes option pricing model.

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



	2014	2013
Risk-free interest rate	1.46% to 1.75%	0.85%
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 following assumptions were used in the determination of these grant date fair values for warrants awarded using the Black-Scholes option pricing model:



	2014
Risk-free interest rate	0.53% to 1.27%
Assumed dividend yield	—%
Expected option term	2.4 to 4.3 years
Volatility	40.3% to 43.6%

The weighted-average remaining contractual term of outstanding stock option awards and warrants at June 30, 2014, was 8.44 years and 4.69 years, respectively.

Spectrum Brands

Spectrum Brands granted restricted stock units representing approximately 6 thousand and 442 thousand shares during the three and nine months ended June 30, 2014, respectively. Of these grants, 91 thousand restricted stock units vested immediately and 58 thousand restricted stock units are time-based and vest over a period of one year. The remaining 293 thousand restricted stock units are performance and time-based and vest over a period of two years. The total market value of the restricted shares on the date of the grant was approximately $30.6.

Spectrum Brands granted restricted stock units representing approximately 30 thousand and 666 thousand shares during the three and nine months ended June 30, 2013, respectively. Of these grants, 22 thousand restricted stock units are time-based and vest over a period of one year. Of the remaining 644 thousand restricted stock units, 90 thousand are performance-based and vest over a one year period, and 554 thousand restricted stock units are performance and time-based and vest over a period of two years. The total market value of the restricted shares on the date of the grant was approximately $30.2.

The fair value of 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 FGL's 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 majority 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 the year ended September 30, 2013, FGH determined that all equity awards will be settled in cash when exercised and therefore are classified as liability plans.

During the nine months ended June 30, 2014, FGL granted stock option awards, restricted stock awards and performance restricted stock units representing approximately 249 thousand, 171 thousand and 541 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 nine months ended June 30, 2014 on their respective grant dates was approximately $13.4. 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. FGL made no grants of stock option awards, restricted stock awards or performance restricted stock awards during the three months ended June 30, 2014.

The total compensation cost related to non-vested options, restricted stock units and dividend equivalent plans, not yet recognized as of June 30, 2014 totaled $18.8 and will be recognized over a weighted-average period of 2.1 years.

The fair value of stock options awarded by, respectively, FGL during the nine months ended June 30, 2014, and FGH during the nine months ended June 30, 2013, 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%

- 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.

+ References+ Details

Income Taxes	9 Months Ended
Income Taxes	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three and nine months ended June 30, 2014, the Company's effective tax rates were 27.5% and 48.3%, respectively. They differ from U.S Federal statutory rate of 35% primarily due to: (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. Partially offsetting these factors in the nine months ended June 30, 2014 was the release of U.S. valuation allowances totaling $35.0 on deferred tax assets that FGL has determined are more-likely-than-not-realizable due to viable tax planning strategies. For the three and nine months ended June 30, 2013, the Company's effective tax rates of 23.7% and 55.1%, respectively, were 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 U.S. 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; resulting deferred tax liabilities are not a source of income for the realization of deferred tax assets; therefore, this causes higher valuation allowances. Partially offsetting these factors in the nine months ended June 30, 2013 were: (i) the release of U.S. valuation allowances totaling $49.3 on deferred tax assets that Spectrum Brands determined are more-likely-than-not realizable as a result of an acquisition; and (ii) $81.9 of non-taxable income, resulting from a decrease in the fair value of the equity conversion feature of preferred stock. 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 June 30, 2014 and September 30, 2013, the Company had $11.9 and $13.8, respectively, of unrecognized tax benefits related to uncertain tax positions. If recognized in the future, $8.2 and $10.1, respectively, of unrecognized tax benefits would impact the effective tax rate at those dates. The Company also had approximately $3.7 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 June 30, 2014, 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 earnings for the fiscal year ended September 30, 2012, and prospectively. Foreign earnings that are currently remitted will be used by Spectrum Brands to 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 expected future repatriations of foreign earnings. For the fiscal year ending September 30, 2014, Spectrum Brands expect to accrue less than $2.0 of additional foreign tax expense from non-U.S. withholding and other taxes expected to be incurred as a result of the repatriation of current foreign earnings. During the nine months ended June 30, 2014, 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.

+ References+ Details

Earnings Per Share

9 Months Ended

Jun. 30, 2014

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 June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Net income (loss) attributable to common and participating preferred stockholders	$	49.0		$	91.6		$	(77.6	)	$	108.1

Participating shares at end of period:
Common shares outstanding	201,043			140,576			201,043			140,576
Preferred shares (as-converted basis)	—			61,987			—			61,987
Total	201,043			202,563			201,043			202,563

Percentage of income (loss) allocated to:
Common shares	100.0		%	69.4		%	100.0		%	69.4		%
Preferred shares (a)	—		%	30.6		%	—		%	30.6		%

Net income (loss) attributable to common shares - basic	$	49.0		$	63.6		$	(77.6	)	$	75.0

Dilutive adjustments to income (loss) attributable to common shares from assumed conversion of preferred shares, net of tax:
Income allocated to preferred shares in basic calculation	—			28.0			—			33.1
Reversal of preferred stock dividends and accretion	—			12.0			—			36.3
Reversal of income related to fair value of preferred stock conversion feature	—			(52.6		)	—			(81.9		)
Net adjustment	—			(12.6		)	—			(12.5		)

Net income (loss) attributable to common shares - diluted	$	49.0		$	51.0		$	(77.6	)	$	62.5

Weighted-average common shares outstanding - basic	172,967			140,292			150,675			139,832
Dilutive effect of preferred stock	—			62,413			—			62,555
Dilutive effect of unvested restricted stock and restricted stock units	3,798			1,853			—			2,231
Dilutive effect of stock options	1,281			662			—			612
Weighted-average shares outstanding - diluted	178,046			205,220			150,675			205,230

Net income (loss) per common share attributable to controlling interest:
Basic	$	0.28		$	0.45		$	(0.52	)	$	0.54
Diluted	$	0.28		$	0.25		$	(0.52	)	$	0.30


(a)	Losses are not allocated to the convertible participating preferred shares for the period that these shares were outstanding, 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.

For the three months ended June 30, 2014, there were 28,911 thousand weighted-average shares issuable upon the conversion of the Preferred Stock 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 would have been anti-dilutive for the three months ended June 30, 2014.

For the nine months ended June 30, 2014, there were 50,979 thousand weighted-average shares issuable upon the conversion of the Preferred Stock, and 2,380 thousand and 1,297 thousand weighted-average 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 nine months ended June 30, 2014.

Also excluded from the calculation were 3 million warrants because the exercise price of $13.25 per share was above the average stock price for the three and nine months ended June 30, 2014.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Jun. 30, 2014
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 $24.9 at June 30, 2014. 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 purported class and derivative action filed in March 2014 by Haverhill Retirement System in the Delaware Court of Chancery. Harbinger Capital Partners LLC and certain of its affiliated funds (“HCP”) and Leucadia National Corporation (“Leucadia”), each a stockholder of HGI, are also named as defendants in the complaint. The complaint alleges, among other things, that the defendants breached their fiduciary duties in connection with transactions involving Leucadia. The complaint seeks, among other things, an unspecified award of compensatory damages and costs and disbursements. The Company believes the allegations are without merit and intends to vigorously defend this matter. 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. HCP is also named as a defendant. 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. In a pending case before the U.S. District Court for the Southern District of New York, in which FGL is suing OM Group (UK) Limited (“OMGUK”) for a $50.0 purchase price adjustment in connection with HGI’s acquisition of FGL’s subsidiaries on April 6, 2011, OMGUK counterclaimed that FGL breached its obligations under the First Amended and Restated Stock Purchase Agreement dated February 17, 2011 (“F&G Stock Purchase Agreement”) to pay required fees to OMGUK related to the financing of reserves referred to as “CARVM”. FGL has opposed this counterclaim. On May 27, 2014, the court granted OMGUK’s motion for summary judgment as to the CARVM fees. OMGUK must still prove damages at trial, which it estimates to be approximately $6.1. Trial of the counterclaim, as well as FGL’s claim for $50.0, is scheduled for October 20, 2014. HGI is considering taking an appeal of any judgment following trial on the CARVM counterclaim. HGI owns all of the rights, title, interest, liabilities and obligations under this litigation against OMGUK. HGI and its subsidiaries are also involved in other litigation and claims related to their current and prior businesses. These include claims and litigations involving HGI's and its subsidiaries current business practices and transactions and certain workers compensation, environmental matters, cases in state courts and in a Federal multi-district litigation alleging injury from exposure to asbestos on offshore drilling rigs and shipping vessels alleged to have been formerly owned or operated by HGI's 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 $4.7 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. 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 June 30, 2014, FGL has accrued $4.4 for guaranty fund assessments which is expected to be offset by estimated future premium tax deductions of $4.7. 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 of which $0.4 has been paid through June 30, 2014. 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. On July 18, 2011, a putative class action complaint was filed in the United States District Court for the Central District of California captioned Eddie L. Cressy v. OM Financial Life Insurance Company ("OM Financial"), et al., Case No. 2:2011-cv-05871. The Plaintiff asked the Court to certify the action as a class action on behalf of both a nationwide and a California class defined as certain persons who were sold OM Financial Life Insurance equity-indexed universal life insurance policies. The Plaintiff alleged, inter alia, that the Plaintiff and members of the putative class relied on Defendants' advice to purchase unsuitable insurance policies. After extensive motion practice, the federal court dismissed the federal causes of action, with prejudice, and, on May 9, 2013, declined to exercise supplemental jurisdiction over the state law claims, dismissed the state law claims, without prejudice, and granted the plaintiff leave to re-file the state law claims in California state court. On July 5, 2013, the Plaintiff filed a putative class action captioned Eddie L. Cressy v. Fidelity Guaranty Life Insurance Company, et al., in the Superior Court of California, County of Los Angeles, at No. BC-514340. The state court Complaint asserts, inter alia, that the Plaintiff and members of the putative class relied on Defendants' advice in purchasing unsuitable equity-indexed insurance policies. The Plaintiff seeks to certify a class defined as "all persons who reside or are located in the state of California who were sold OM Financial/FGL Insurance equity-indexed universal life insurance policies as an investment." On April 4, 2014, the Plaintiff, FGL Insurance and the other two defendants signed a Settlement Agreement, pursuant to which FGL Insurance has agreed to pay a total of $5.3 to settle the claims of a nationwide class consisting, with certain exclusions, of all persons who own or owned an OM Financial/FGL Insurance indexed universal life insurance policy issued from January 1, 2007 through March 31, 2014, inclusive. As part of the settlement, FGL Insurance agreed to certification of the nationwide class for settlement purposes only. An amended Settlement Agreement was filed with the court on April 23, 2014 as part of the Plaintiff’s Unopposed Motion for Preliminary Approval of Settlement and Conditional Class Certification, which is scheduled to be heard by the Court on June 19, 2014. FGL Insurance has the right to unilaterally terminate the settlement if either: (i) 100 policyholders or (ii) policyholders representing more than one percent (1%) of the total premiums paid opt out of or object to the settlement. The settlement is subject to other conditions and the Court’s final approval. At June 30, 2014, FGL estimated the total cost for the settlement, legal fees and other costs related to this class action would be $9.9 and established a liability for the unpaid portion of the estimate of $7.3. Based on the information currently available, FGL does not expect the actual cost for settlement, legal fees and other related costs to differ materially from the amount accrued. FGL is seeking indemnification from OMGUK under the F&G Stock Purchase Agreement between FGL (formerly, Harbinger F&G, LLC) and OMGUK related to the settlement and the costs and fees in defending the Cressy litigation in both the federal and state courts. FGL has established an amount recoverable from OMGUK for the amount of $4.5, the collection of which FGL believes is probable. The actual amount recovered from OMGUK could be greater or less than FGL’s estimate, but FGL anticipates that the amount recovered will not be materially different than its current estimate. In light of the inherent uncertainties involved in the matters described above and uncertainties in litigation generally, there can be no assurance that the matters described above, or any other pending or future litigation, will not have a material adverse effect on FGL's business, financial condition, or results of operations. Compass 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 Compass’ operations and the costs of its oil and natural gas exploitation, development and production operations. Compass 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, Compass is unable to predict the conditions and other factors over which Compass 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 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 June 30, 2014, the notional amount of unfunded, legally binding lending commitments was approximately $164.6, of which $37.0 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

9 Months Ended

Jun. 30, 2014

Related Party Transactions

The Company has a reciprocal services agreement (the “Services Agreement”) with Harbinger Capital, a related party of the Company, with respect to the provision of services that 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. Under the Services Agreement, the Company recognized $1.5 and $4.4 of expenses for the three and nine months ended June 30, 2014, respectively, and $1.6 and $3.0 of expenses for the three and nine months ended June 30, 2013, respectively.

On March 18, 2014, HGI entered into the Letter Agreement with Leucadia (the “Letter Agreement”). The Letter Agreement was entered into in connection with the consummation of the transactions contemplated by that certain Preferred Securities Purchase Agreement, dated March 18, 2014 (the “PSPA”), by and among Harbinger Capital Partners Master Fund I, Ltd., Global Opportunities Breakaway Ltd. and Harbinger Capital Partners Special Situations Fund, L.P. (together, the “HCP Stockholders”) and Leucadia, pursuant to which Leucadia acquired, following receipt of regulatory approval, 23,000 thousand shares of Common Stock, at a price of $11.00 per share of Common Stock, for an aggregate purchase price of $253.0 in cash. HGI did not sell any securities in the transaction. Pursuant to the Letter Agreement, Leucadia have designated two directors to HGI's board. The Letter Agreement further provides, among other things, that without the prior approval of a majority of the directors on HGI's board (other than the Leucadia designees), Leucadia and its affiliates will not acquire additional shares or voting rights of HGI that would increase Leucadia’s beneficial ownership above 27.5% of the voting power of HGI’s outstanding securities. The Letter Agreement also restricts Leucadia’s and its affiliates’ ability to make certain proposals or solicit such proxies and limits their ability to sell Leucadia’s investment in HGI to counterparties who hold, or after giving effect to a sale would hold, in excess of 4.9% of HGI’s voting stock (subject to certain exceptions). Leucadia also agreed to vote in favor of the slate of directors nominated by a majority of HGI’s board (other than the Leucadia designees). The terms of the Letter Agreement, including the provisions described above, last until March 18, 2016. In connection with the March 2014 transaction with Leucadia, under the terms of an existing registration rights agreement, the HCP Stockholders transferred a portion of their rights under the registration rights agreement with respect to the shares underlying Leucadia’s Preferred Stock and HGI entered into a Registration Rights Acknowledgement among it, the HCP Stockholders and Leucadia acknowledging such transfer. A special committee of HGI’s board, comprised of independent directors under the NYSE Rules, advised by two separate outside counsel, determined that it is in the best interests of HGI and its stockholders (not including Harbinger Capital and Leucadia and their respective affiliates) for HGI to enter into the foregoing agreements and the related transactions.

In December 2013, FGL completed an initial public offering of 9,750 thousand shares of common stock, and the underwriters exercised their option to purchase from the Company an additional 1,463 thousand shares of common stock, at a price of $17.00 per share. Jefferies LLC ("Jefferies"), one of the participating underwriters, is a wholly owned subsidiary of Leucadia, which through subsidiaries beneficially owns more than 10% of HGI’s outstanding shares of Common Stock. The underwriters in FGL’s completed initial public offering received aggregate discounts and commissions paid by FGL of $12.9, a portion of which was paid to Jefferies as a participating underwriter.

FGL invested in collateralized loan obligation ("CLO") securities issued by Fortress Credit Opportunities III CLO LP ("FCO III") and also invested in securities issued by Fortress Credit BSL Limited ("Fortress BSL"). The parent of both FCO III and Fortress BSL is Fortress Investment Group LLC ("Fortress"), which has acquired interests greater than 10% ownership in HGI as of June 30, 2014.

As of June 30, 2014, Leucadia's ownership interest in the outstanding common shares of HGI exceeded 10%. As of June 30, 2014, FGL holds $37.3 par value of debt securities issued by Leucadia as well as corporate debt issued by Jefferies.

FGL’s consolidated related party investments as of June 30, 2014 are summarized as follows:



		June 30, 2014
Issuer	Balance Sheet Classification	Asset carrying value		Accrued Investment Income		Total carrying value
Fortress	Fixed maturities, available for sale	$	106.5	$	0.7	$	107.2
Leucadia	Fixed maturities, available for sale	37.3		0.4		37.7
Jefferies	Fixed maturities, available for sale	69.0		1.4		70.4

FGL's related net investment income for the three and nine months ended June 30, 2014 are summarized as follows:



		June 30, 2014
Issuer	Investment Income Classification	Three months ended		Nine months ended
Fortress	Net investment income - fixed maturities	$	0.9	$	0.9
Leucadia	Net investment income - fixed maturities	1.3		1.3
Jefferies	Net investment income - fixed maturities	0.9		2.6

- 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

9 Months Ended

Jun. 30, 2014

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) Asset Management.



	Three months ended June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Revenues:
Consumer Products	$	1,128.5		$	1,089.8		$	3,250.8		$	2,947.8
Insurance	419.5			279.7			1,066.7			1,025.6
Energy	37.6			37.8			112.3			54.5
Asset Management	11.3			7.1			25.6			20.8
Intersegment elimination	(2.2		)	(5.2		)	(9.5		)	(6.1		)
Consolidated segment revenues	1,594.7			1,409.2			4,445.9			4,042.6
Corporate and Other	4.7			—			4.7			—
Total revenues	$	1,599.4		$	1,409.2		$	4,450.6		$	4,042.6

Operating income:
Consumer Products	$	148.7		$	115.7		$	366.3		$	236.1
Insurance	108.6			83.3			220.2			354.9
Energy	8.6			4.8			(57.2		)	5.3
Asset Management	3.1			2.4			3.2			10.2
Intersegment elimination	(2.0		)	(6.1		)	(9.7		)	(6.1		)
Total segments	267.0			200.1			522.8			600.4
Corporate and eliminations	(37.9		)	(17.5		)	(98.2		)	(68.4		)
Consolidated operating income	229.1			182.6			424.6			532.0
Interest expense	(77.9		)	(83.9		)	(239.1		)	(302.7		)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock	38.0			52.6			(12.7		)	81.9
Gain on contingent purchase price reduction	—			—			0.5			—
Other income (expense), net	6.0			4.2			(10.5		)	(7.7		)
Income from continuing operations before income taxes	$	195.2		$	155.5		$	162.8		$	303.5



	Nine months ended June 30,
Net change in cash due to operating activities	2014			2013
Consumer Products	$	(50.9	)	$	(75.6	)
Insurance	279.4			230.9
Energy	34.8			20.8
Asset Management	(1.2		)	2.6
Net change in cash due to segment operating activities	262.1			178.7
Net change in cash due to corporate and other operating activities, including intersegment eliminations	(97.7		)	(84.7		)
Consolidated change in cash due to operating activities	$	164.4		$	94.0

- 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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+ Details

Consolidating Financial Information

9 Months Ended

Jun. 30, 2014

Text Block [Abstract]

Consolidating Financial Information

The following schedules present the Company’s consolidating balance sheet information at June 30, 2014 and September 30, 2013, and consolidating statements of operations information for the nine months ended June 30, 2014 and 2013. 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, and the results of FOH subsequent to its acquisition on May 30, 2014. 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 Sheets Information



June 30, 2014	Consumer Products		Insurance		Energy		Asset Management		Corporate and Other		Eliminations			Total
Assets:
Investments	$	—	$	18,365.0	$	—	$	544.7	$	88.2	$	(246.8	)	$	18,751.1
Investments in subsidiaries and affiliates	—		72.4		—		—		2,247.8		(2,320.2		)	—
Affiliated loans and receivables	—		157.4		—		28.8		0.3		(186.5		)	—
Cash and cash equivalents	85.1		920.5		22.5		98.9		328.9		—			1,455.9
Receivables, net	604.6		0.5		17.1		0.5		42.2		—			664.9
Inventories, net	734.8		—		—		—		11.9		—			746.7
Accrued investment income	—		157.2		—		3.3		—		(0.6		)	159.9
Reinsurance recoverable	—		2,393.7		—		—		—		—			2,393.7
Deferred tax assets	39.1		106.7		—		0.1		—		—			145.9
Properties, including oil and natural gas properties, net	440.4		9.9		471.0		1.2		2.0		—			924.5
Goodwill	1,484.5		—		—		10.7		43.9		—			1,539.1
Intangibles, including DAC and VOBA, net	2,136.2		486.9		—		—		41.7		—			2,664.8
Other assets	172.4		217.0		2.8		12.7		33.8		—			438.7
Total assets	$	5,697.1	$	22,887.2	$	513.4	$	700.9	$	2,840.7	$	(2,754.1	)	$	29,885.2



Liabilities and Equity:
Insurance reserves	$	—	$	19,988.0	$	—	$	—	$	—	$	—		$	19,988.0
Debt	3,336.6		300.0		250.6		291.9		1,124.3		—			5,303.4
Accounts payable and other current liabilities	680.7		58.2		33.1		7.3		120.6		—			899.9
Employee benefit obligations	84.8		—		—		—		2.6		—			87.4
Deferred tax liabilities	506.7		—		—		—		15.4		0.1			522.2
Other liabilities	28.5		653.0		26.9		24.0		1.2		—			733.6
Affiliated debt and payables	—		5.6		99.9		293.4		34.6		(433.5		)	—
Total liabilities	4,637.3		21,004.8		410.5		616.6		1,298.7		(433.4		)	27,534.5
Total stockholders’ equity	596.7		1,548.7		102.9		72.4		1,534.3		(2,320.7		)	1,534.3
Noncontrolling interests	463.1		333.7		—		11.9		7.7		—			816.4
Total permanent equity	1,059.8		1,882.4		102.9		84.3		1,542.0		(2,320.7		)	2,350.7
Total liabilities and equity	$	5,697.1	$	22,887.2	$	513.4	$	700.9	$	2,840.7	$	(2,754.1	)	$	29,885.2



September 30, 2013	Consumer Products		Insurance		Energy		Asset Management			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



Nine months ended June 30, 2014	Consumer Products			Insurance			Energy			Asset Management			Corporate and Other			Eliminations			Total
Revenues:
Net consumer and other product sales	$	3,250.8		$	—		$	—		$	—		$	4.7		$	—		$	3,255.5
Oil and natural gas	—			—			112.3			—			—			—			112.3
Insurance premiums	—			42.0			—			—			—			—			42.0
Net investment income	—			602.9			—			25.6			—			(10.0		)	618.5
Net investment gains	—			366.9			—			—			—			0.5			367.4
Insurance and investment product fees and other	—			54.9			—			—			—			—			54.9
Total revenues	3,250.8			1,066.7			112.3			25.6			4.7			(9.5		)	4,450.6
Operating costs and expenses:
Cost of consumer products and other goods sold	2,092.9			—			—			—			3.5			—			2,096.4
Oil and natural gas direct operating costs	—			—			50.9			—			—			—			50.9
Benefits and other changes in policy reserves	—			696.3			—			—			—			—			696.3
Selling, acquisition, operating and general expenses	730.4			89.9			37.6			22.4			99.4			0.2			979.9
Impairment of oil and gas properties	—			—			81.0			—			—			—			81.0
Amortization of intangibles	61.2			60.3			—			—			—			—			121.5
Total operating costs and expenses	2,884.5			846.5			169.5			22.4			102.9			0.2			4,026.0
Operating income (loss)	366.3			220.2			(57.2		)	3.2			(98.2		)	(9.7		)	424.6
Equity in net income (losses) of subsidiaries	—			(1.8		)	—			—			159.8			(158.0		)	—
Interest expense	(151.7		)	(16.9		)	(5.9		)	—			(64.6		)	—			(239.1		)
Affiliated interest expense	—			0.2			(6.8		)	(4.4		)	(0.5		)	11.5			—
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock	—			—			—			—			(12.7		)	—			(12.7		)
Gain on contingent purchase price reduction	—			—			—			—			0.5			—			0.5
Other expense, net	(4.4		)	—			(12.4		)	(0.7		)	11.1			(4.1		)	(10.5		)
(Loss) income from continuing operations before income taxes	210.2			201.7			(82.3		)	(1.9		)	(4.6		)	(160.3		)	162.8
Income tax expense	43.8			35.2			—			(0.1		)	—			(0.2		)	78.7
Net income	166.4			166.5			(82.3		)	(1.8		)	(4.6		)	(160.1		)	84.1
Less: Net income (loss) attributable to noncontrolling interest	69.0			19.7			—			—			(0.6		)	—			88.1
Net income (loss) attributable to controlling interest	97.4			146.8			(82.3		)	(1.8		)	(4.0		)	(160.1		)	(4.0		)
Less: Preferred stock dividends, accretion and loss on conversion	—			—			—			—			73.6			—			73.6
Net income (loss) attributable to common and participating preferred stockholders	$	97.4		$	146.8		$	(82.3	)	$	(1.8	)	$	(77.6	)	$	(160.1	)	$	(77.6	)



Nine months ended June 30, 2013	Consumer Products			Insurance			Energy			Asset Management			Corporate and Other			Eliminations			Total
Revenues:
Net consumer and other product sales	$	2,947.8		$	—		$	—		$	—		$	—		$	—		$	2,947.8
Oil and natural gas	—			—			54.5			—			—			—			54.5
Insurance premiums	—			46.9			—			—			—			—			46.9
Net investment income	—			522.8			—			20.8			—			(6.1		)	537.5
Net investment gains	—			411.5			—			—			—			—			411.5
Insurance and investment product fees and other	—			44.4			—			—			—			—			44.4
Total revenues	2,947.8			1,025.6			54.5			20.8			—			(6.1		)	4,042.6
Operating costs and expenses:
Cost of consumer products and other goods sold	1,954.0			—			—			—			—			—			1,954.0
Oil and natural gas operating costs	—			—			26.9			—			—			—			26.9
Benefits and other changes in policy reserves	—			431.7			—			—			—			—			431.7
Selling, acquisition, operating and general expenses	700.2			75.9			22.3			10.6			68.4			—			877.4
Amortization of intangibles	57.5			163.1			—			—			—			—			220.6
Total operating costs and expenses	2,711.7			670.7			49.2			10.6			68.4			—			3,510.6
Operating income	236.1			354.9			5.3			10.2			(68.4		)	(6.1		)	532.0
Equity in net income of subsidiaries	—			—			—			—			233.0			(233.0		)	—
Interest expense	(191.8		)	(5.9		)	(2.8		)	—			(102.2		)	—			(302.7		)
Affiliated interest expense	—			—			(3.4		)	(2.7		)	—			6.1			—
Loss from the change in the fair value of the equity conversion feature of preferred stock	—			—			—			—			81.9			—			81.9
Other (expense) income, net	(7.9		)	0.2			0.8			(0.9		)	0.1			—			(7.7		)
Income from continuing operations before income taxes	36.4			349.2			(0.1		)	6.6			144.4			(233.0		)	303.5
Income tax expense	54.9			112.1			—			0.2			—			—			167.2
Net income	(18.5		)	237.1			(0.1		)	6.4			144.4			(233.0		)	136.3
Less: Net income attributable to noncontrolling interest	(8.5		)	—			—			0.4			—			—			(8.1		)
Net income attributable to controlling interest	(10.0		)	237.1			(0.1		)	6.0			144.4			(233.0		)	144.4
Less: Preferred stock dividends, accretion and loss on conversion	—			—			—			—			36.3			—			36.3
Net income attributable to common and participating preferred stockholders	$	(10.0	)	$	237.1		$	(0.1	)	$	6.0		$	108.1		$	(233.0	)	$	108.1

Basis of Presentation, Significant Accounting Polices and Practicies and Recent Accounting Pronouncements (Policies)	9 Months Ended
	Jun. 30, 2014
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 US 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 ASU 2013-11, "Income taxes (Topic 740): Presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists", 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 Pursuant to Rule 4-10(c)(4) of Regulation S-X, our equity investment in an oil and natural gas joint venture (Compass Production GP, LLC and Compass Production Partners, LP, collectively, and together with their respective subsidiaries, "Compass", also formerly known as "the EXCO/HGI JV") was required to compute a limitation on costs capitalized pursuant to their use of the full cost method of accounting for their oil and natural gas properties (the "ceiling test"), using the simple average spot price for the trailing twelve month period for oil and natural gas as of June 30, 2014. The ceiling test compares the net book value of the full cost pool, after taxes, to the full cost ceiling limitation defined below. In the event the full cost ceiling limitation is less than the full cost pool, Compass is required to record a ceiling test impairment of Compass' oil and natural gas properties. The full cost ceiling limitation is computed as the sum of the present value of estimated future net revenues from Compass' proved reserves by applying the average price as prescribed by the SEC Release No. 33-8995, less estimated future expenditures (based on current costs) to develop and produce the proved reserves, discounted at 10%, plus the cost of properties not being amortized and the lower of cost or estimated fair value of unproved properties included in the costs being amortized, net of income tax effects. The ceiling test is computed using the simple average spot price for the trailing 12 month period using the first day of each month. For the 12 months ended June 30, 2014, the trailing 12 month reference prices were $4.10 per Mmbtu for natural gas at Henry Hub, and $100.11 per Bbl of oil for West Texas Intermediate at Cushing, Oklahoma. The price used for natural gas liquids was $44.13 per Bbl and was based on the trailing 12 month average of realized prices. Each of the reference prices for oil and natural gas are further adjusted for quality factors and regional differentials to derive estimated future net revenues. Under full cost accounting rules, any ceiling test impairments of oil and natural gas properties may not be reversed in subsequent periods. Since Compass does not designate its derivative financial instruments as hedging instruments, Compass is not allowed to use the impacts of the derivative financial instruments in the ceiling test computations. Compass did not recognize an impairment to its proved oil and natural gas properties for the three months ended June 30, 2014 and June 30, 2013 and for the period from inception to period ended June 30, 2013. Compass recognized impairments of $81.0 to its proved oil and natural gas properties for the nine months ended June 30, 2014. We previously received an exemption from the SEC to exclude the acquisition of Compass’ unamortized oil and natural gas properties from the ceiling test for a period of one year following the acquisition date and this exemption expired during the interim period ended March 31, 2014. The impairments primarily resulted from differences in the oil and natural gas prices utilized in the purchase price allocation at the acquisition date and the prices used in the ceiling test calculation. Our pricing utilized in the purchase price allocation as of the acquisition date was based on models which incorporate, among other things, market prices based on New York Mercantile Exchange ("NYMEX") futures. 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 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, Fidelity and Guaranty Life Insurance Company ("FGL Insurance") re-domesticated from Maryland to Iowa. After re-domestication, FGL Insurance elected to apply Iowa-prescribed accounting practices that permit Iowa-domiciled insurers to report equity call options used to economically hedge fixed indexed annuity ("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 increase to statutory capital and surplus at December 31, 2013. 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 has no impact on the Company’s consolidated financial statements which are prepared in accordance with US GAAP. As of June 30, 2014, 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 Reinsurance Company ("Raven Re") reflects the effect of permitted practices Raven Re received from Vermont that allows Raven Re to admit the outstanding amount of a letter of credit facility as an asset. Raven Re is also permitted to follow Iowa prescribed practice statutory accounting for its statutory reserves on reinsurance assumed from FGL Insurance. Without such permitted statutory accounting practices 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 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.

- 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)

9 Months Ended

Jun. 30, 2014

Business Acquisition [Line Items]

Company's Pro Forma Results



	June 30, 2013
	Three months ended		Nine months ended
Revenues:
Reported revenues	$	1,409.2	$	4,042.6
HHI adjustment	—		191.8
Compass adjustment	—		53.7
Pro forma revenues	$	1,409.2	$	4,288.1

Net income:
Reported net income	$	118.7	$	136.3
HHI adjustment	—		4.9
Compass adjustment	—		(0.5		)
Pro forma net income	$	118.7	$	140.7

Basic net income per common share attributable to controlling interest:
Reported net income per common share	$	0.45	$	0.54
HHI adjustment	—		0.04
Compass adjustment	—		—
Pro forma net income per common share	$	0.45	$	0.58

Diluted net income per common share attributable to controlling interest:
Reported diluted net income per common share	$	0.25	$	0.30
HHI adjustment	—		0.02
Compass adjustment	—		—
Pro forma diluted net income per common share	$	0.25	$	0.32

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the consideration paid for FOH by the Company:



	May 30, 2014
Fair value of previously held equity interest (Series B preferred stock)	$	12.0
Series A preferred stock purchase	1.5
Preliminary purchase price	$	13.5

The preliminary fair values recorded for the assets acquired and liabilities assumed for Liquid Fence are as follows:



	Preliminary Valuation
	January 2, 2014
Cash	$	—
Accounts receivable	1.2
Inventories	2.2
Property, plant and equipment, net	0.1
Intangible assets	26.9
Total assets acquired	30.4
Total liabilities assumed	1.6
Total identifiable net assets less goodwill	28.8
Goodwill	7.0
Total identifiable net assets	$	35.8

The following table summarizes the consideration paid by Spectrum Brands for Liquid Fence:



	January 2, 2014
Cash paid to seller at close	$	24.8
Promissory note due to seller	9.5
Contingent liability	1.5
Preliminary purchase price	$	35.8

Investments (Tables)

9 Months Ended

Jun. 30, 2014

Investments, Debt and Equity Securities [Abstract]

Available-for-Sale Securities

The Company’s consolidated investments are summarized as follows:



	June 30, 2014
	Cost or Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Estimated Fair Value		Carrying Value

Fixed-maturity securities, available-for sale
Asset-backed securities	$	1,731.1	$	16.1	$	(9.5	)	$	1,737.7	$	1,737.7
Commercial mortgage-backed securities	585.0		26.3		(1.1		)	610.2		610.2
Corporates	9,765.9		568.5		(36.6		)	10,297.8		10,297.8
Hybrids	442.0		39.8		(0.2		)	481.6		481.6
Municipals	1,151.0		111.9		(7.2		)	1,255.7		1,255.7
Agency residential mortgage-backed securities	96.1		3.4		—			99.5		99.5
Non-agency residential mortgage-backed securities	1,738.6		143.3		(7.8		)	1,874.1		1,874.1
U.S. Government	404.6		7.2		(1.3		)	410.5		410.5
Total fixed maturities	15,914.3		916.5		(63.7		)	16,767.1		16,767.1
Equity securities
Available-for-sale	644.8		23.5		(4.9		)	663.4		663.4
Held for trading	121.9		6.1		(30.7		)	97.3		97.3
Total equity securities	766.7		29.6		(35.6		)	760.7		760.7
Derivatives	165.1		160.6		(1.0		)	324.7		324.7
Asset-based loans	724.3		—		—			724.3		724.3
Other invested assets	174.2		0.1		—			174.3		174.3
Total investments	$	17,744.6	$	1,106.8	$	(100.3	)	$	18,751.1	$	18,751.1



	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
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



	June 30, 2014
	Amortized Cost		Fair Value
Corporates, Non-structured Hybrids, Municipal and U.S. Government securities:
Due in one year or less	$	350.2	$	353.3
Due after one year through five years	2,297.9		2,368.3
Due after five years through ten years	3,290.4		3,439.3
Due after ten years	5,748.8		6,204.0
Subtotal	11,687.3		12,364.9
Other securities which provide for periodic payments:
Asset-backed securities	1,731.1		1,737.7
Commercial-mortgage-backed securities	585.0		610.2
Structured hybrids	76.2		80.7
Agency residential mortgage-backed securities	96.1		99.5
Non-agency residential mortgage-backed securities	1,738.6		1,874.1
Total fixed maturity available-for-sale securities	$	15,914.3	$	16,767.1

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:



	June 30, 2014
	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	$	454.0	$	(3.8	)	$	306.2	$	(5.7	)	$	760.2	$	(9.5	)
Commercial-mortgage-backed securities	52.8		(0.1		)	0.2		(1.0		)	53.0		(1.1		)
Corporates	446.1		(8.0		)	1,009.2		(28.6		)	1,455.3		(36.6		)
Equities	46.0		(0.2		)	80.6		(4.7		)	126.6		(4.9		)
Hybrids	—		—			12.7		(0.2		)	12.7		(0.2		)
Municipals	15.9		—			213.6		(7.2		)	229.5		(7.2		)
Agency residential mortgage-backed securities	5.5		—			0.7		—			6.2		—
Non-agency residential mortgage-backed securities	177.2		(4.1		)	139.7		(3.7		)	316.9		(7.8		)
U.S. Government	—		—			81.7		(1.3		)	81.7		(1.3		)
Total available-for-sale securities	$	1,197.5	$	(16.2	)	$	1,844.6	$	(52.4	)	$	3,042.1	$	(68.6	)
Total number of available-for-sale securities in an unrealized loss position			175					250					425



	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 June 30,				Nine months ended June 30,
	2014		2013		2014		2013
Beginning balance	$	2.7	$	2.7	$	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	$	2.7	$	2.7

Portfolio of Asset-Backed Loans and Other Invested Assets



	June 30, 2014		September 30, 2013
Asset-based loans, by major industry:
Apparel	$	169.2	$	252.9
Jewelry	99.0		125.8
Sporting Goods	13.0		25.1
Manufacturing	60.2		34.3
Transportation	45.9		85.7
Electronics	250.0		—
Other	93.7		41.8
Total asset-based loans	731.0		565.6
Less: Allowance for credit losses	6.7		5.2
Total asset-based loans, net	$	724.3	$	560.4

Schedule of Allowance for Credit Losses

The following table presents the activity in its allowance for credit losses for the three and nine months ended June 30, 2014 and June 30, 2013:



	Three months ended June 30,					Nine months ended June 30,
	2014			2013		2014		2013
Allowance for credit losses:
Balance at beginning of period	$	7.0		$	2.8	$	5.2	$	1.4
Provision for credit losses	(0.3		)	0.3		1.5		1.7
Balance at end of period	$	6.7		$	3.1	$	6.7	$	3.1

Schedule of Credit Quality of Asset-Based Loan Portfolio

Credit Quality Indicators



	Internal Risk Rating
	Pass		Special Mention		Substandard		Doubtful		Total
June 30, 2014	$	176.5	$	302.1	$	252.4	$	—	$	731.0
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 June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Fixed maturity available-for-sale securities	$	196.6		$	178.0		$	581.9		$	506.4
Equity available-for-sale securities	7.1			3.9			16.7			11.5
Policy loans	0.2			0.1			0.5			0.6
Invested cash and short-term investments	0.1			0.2			0.2			1.4
Asset-based loans	12.2			8.2			30.7			25.8
Other investments	1.5			1.4			2.8			2.3
Gross investment income	217.7			191.8			632.8			548.0
External investment expense	(6.8		)	(3.6		)	(14.3		)	(10.5		)
Net investment income	$	210.9		$	188.2		$	618.5		$	537.5

Net Investment Gains

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



	Three months ended June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Net realized gains before other-than-temporary impairments	$	75.0		$	34.7		$	92.7		$	280.2
Gross other-than-temporary impairments	(0.6		)	(0.7		)	(0.6		)	(1.6		)
Net realized gains on fixed maturity available-for-sale securities	74.4			34.0			92.1			278.6
Realized gains on equity securities	3.0			4.5			13.8			6.4
Net realized gains on securities	77.4			38.5			105.9			285.0
Realized gains on certain derivative instruments	62.7			54.0			173.3			99.3
Unrealized gains (losses) on certain derivative instruments	38.9			(34.0		)	78.2			27.3
Change in fair value of other embedded derivatives	0.3			—			0.3			—
Change in fair value of derivatives	101.9			20.0			251.8			126.6
Realized gains (losses) on other invested assets	5.3			(0.2		)	9.7			(0.1		)
Net investment gains	$	184.6		$	58.3		$	367.4		$	411.5

Cash Flows from Consolidated Investing Activities by Security

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



	Nine months ended June 30,
	2014			2013
Proceeds from investments sold, matured or repaid:
Available-for-sale	$	4,402.1		$	7,052.1
Trading (acquired for holding)	54.9			91.8
Derivatives and other	297.5			252.4
	$	4,754.5		$	7,396.3
Cost of investments acquired:
Available-for-sale	$	(5,594.5	)	$	(7,148.7	)
Trading (acquired for holding)	(67.8		)	(10.2		)
Derivatives and other	(267.4		)	(112.5		)
	$	(5,929.7	)	$	(7,271.4	)

Concentration Risk Disclosure [Text Block]

Concentrations of Financial Instruments

Derivative Financial Instruments (Tables)

9 Months Ended

Jun. 30, 2014

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	June 30, 2014		September 30, 2013
Derivatives designated as hedging instruments:
Commodity swap and option agreements	Receivables, net	$	1.3	$	0.4
Foreign exchange forward agreements	Receivables, net	0.7		1.7
Foreign exchange contracts	Other assets	0.1		—
Total asset derivatives designated as hedging instruments		2.1		2.1
Derivatives not designated as hedging instruments:
Commodity contracts	Receivables, net	0.1		3.7
Call options	Derivatives	324.6		221.8
Futures contracts	Derivatives	0.1		—
Other embedded derivatives	Other invested assets	11.6		—
Foreign exchange contracts	Receivables, net	0.1		0.1
Total asset derivatives		$	338.6	$	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	June 30, 2014			June 30, 2013			June 30, 2014			June 30, 2013			June 30, 2014		June 30, 2013

Commodity contracts	$	1.3		$	(1.0	)	$	0.1		$	(0.3	)	$	—	$	—		Consumer products cost of goods sold
Interest rate contracts	(1.9		)	—			(0.4		)	—			—		—			Interest expense
Foreign exchange contracts	—			0.2			—			0.4			—		—			Net consumer products sales
Foreign exchange contracts	(2.4		)	4.0			(1.0		)	0.5			—		—			Consumer products cost of goods sold
Total	$	(3.0	)	$	3.2		$	(1.3	)	$	0.6		$	—	$	—
Nine months ended
Commodity contracts	$	1.4		$	(3.4	)	$	0.1		$	(0.2	)	$	—	$	(0.1	)	Consumer products cost of goods sold
Interest rate contracts	(1.9		)	—			(0.4		)	—			—		—			Interest expense
Foreign exchange contracts	0.2			0.8			0.1			0.7			—		—			Net consumer products sales
Foreign exchange contracts	(3.6		)	7.2			(2.0		)	(0.4		)	—		—			Consumer products cost of goods sold
Total	$	(3.9	)	$	4.6		$	(2.2	)	$	0.1		$	—	$	(0.1	)

Summary of Gain (Loss) Recognized in Income on Derivatives

During the three and nine months ended June 30, 2014 and June 30, 2013, 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 June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Equity conversion feature of preferred stock	$	38.0		$	52.6		$	(12.7	)	$	81.9		Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Oil and natural gas commodity contracts	(2.2		)	9.6			(12.4		)	0.8			Other income (expense), net
Commodity contracts	0.1			(0.2		)	—			(0.2		)	Cost of consumer products and other goods sold
Foreign exchange contracts	(0.2		)	0.5			0.4			(1.8		)	Other income (expense), net
Call options	91.1			16.5			226.6			114.1			Net investment gains
Futures contracts	10.5			3.5			24.9			12.5			Net investment gains
Change in fair value of other embedded derivatives	0.3			—			0.3			—			Net investment gains
FIA embedded derivatives	145.8			53.7			320.1			(35.1		)	Benefits and other changes in policy reserves
Total	$	283.4		$	136.2		$	547.2		$	172.2

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		June 30, 2014
Natural gas:
Swaps:
Remainder of 2014	8,211	$	4.15	$	(2.5	)
Total natural gas	8,211			$	(2.5	)
Oil:
Swaps:
Remainder of 2014	137	$	91.87	$	(1.5	)
2015	186	94.98		(0.3		)
Total oil	323			$	(1.8	)
Total oil and natural gas derivatives				$	(4.3	)

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:



		June 30, 2014								September 30, 2013
Counterparty	Credit Rating (Fitch/Moody's/S&P) (a)	Notional Amount		Fair Value		Collateral		Net Credit Risk		Notional Amount		Fair Value		Collateral		Net Credit Risk
Merrill Lynch	A/*/A	$	2,150.9	$	100.4	$	57.2	$	43.2	$	2,037.8	$	70.7	$	—	$	70.7
Deutsche Bank	A+/A2/A	2,639.8		114.9		76.5		38.4		1,620.4		51.7		23.0		28.7
Morgan Stanley	*/A3/A	2,116.6		98.1		75.6		22.5		2,264.1		75.7		49.0		26.7
Royal Bank of Scotland	A-/*/A-	—		—		—		—		364.3		20.3		—		20.3
Barclay's Bank	A/A2/A	256.0		11.2		—		11.2		120.8		3.4		—		3.4
		$	7,163.3	$	324.6	$	209.3	$	115.3	$	6,407.4	$	221.8	$	72.0	$	149.8

Fair Value of Financial Instruments (Tables)

9 Months Ended

Jun. 30, 2014

Fair Value Disclosures [Abstract]

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



	June 30, 2014
	Level 1		Level 2		Level 3		Fair Value		Carrying Amount
Assets (a)
Other invested assets	$	—	$	—	$	160.6	$	160.6	$	160.6
Asset-based loans	—		—		724.3		724.3		724.3
Total financial assets	$	—	$	—	$	884.9	$	884.9	$	884.9

Liabilities (a)
Total debt (b)	$	—	$	5,526.1	$	—	$	5,526.1	$	5,303.4
Investment contracts, included in contractholder funds	—		—		12,891.5		12,891.5		14,353.4
Total financial liabilities	$	—	$	5,526.1	$	12,891.5	$	18,417.6	$	19,656.8



	September 30, 2013
	Level 1		Level 2		Level 3		Estimated Fair Value		Carrying Amount
Assets (a)
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 (a)
Total debt (b)	$	—	$	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 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.


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

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:



	June 30, 2014
	Level 1		Level 2		Level 3		Fair Value
Assets (a)
Cash and cash equivalents (b)	$	1,455.9	$	—	$	—	$	1,455.9
Contingent purchase price reduction receivable	—		—		41.5		41.5
Derivatives:
Foreign exchange forward agreements	—		0.9		—		0.9
Commodity swap and option agreements	—		1.4		—		1.4
Call options and futures contracts	—		324.7		—		324.7
Fixed maturity securities, available-for-sale:
Asset-backed securities	—		1,731.8		5.9		1,737.7
Commercial mortgage-backed securities	—		526.3		83.9		610.2
Corporates	—		9,552.6		745.2		10,297.8
Hybrids	—		481.6		—		481.6
Municipals	—		1,219.2		36.5		1,255.7
Agency residential mortgage-backed securities	—		99.5		—		99.5
Non-agency residential mortgage-backed securities	—		1,874.1		—		1,874.1
U.S. Government	209.4		201.1		—		410.5
Equity securities:
Available-for-sale	50.0		607.4		6.0		663.4
Trading	97.3		—		—		97.3
Other invested assets	—		2.1		11.6		13.7
Funds withheld receivable	—		158.5		—		158.5
Total financial assets	$	1,812.6	$	16,781.2	$	930.6	$	19,524.4

Liabilities (a)
Derivatives:
FIA embedded derivatives, included in contractholder funds	$	—	$	—	$	1,864.5	$	1,864.5
Front Street future policyholder benefit liability	—		—		154.9		154.9
Foreign exchange forward agreements	—		5.6		—		5.6
Commodity swap and option agreements	—		4.3		—		4.3
Interest rate contracts	—		1.9		—		1.9
Total financial liabilities	$	—	$	11.8	$	2,019.4	$	2,031.2



	September 30, 2013
	Level 1		Level 2		Level 3		Fair Value
Assets (a)
Cash and cash equivalents (b)	$	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 (a)
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)	June 30, 2014		September 30, 2013		June 30, 2014	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					7.5 months	9 months
		Discount rate					1%	1%
		Credit insurance risk premium					12%	11%
Asset-backed securities	Broker-quoted	Offered quotes	5.9		5.0		102%	103%
Commercial mortgage-backed securities	Broker-quoted	Offered quotes	83.9		5.7		104% - 121% (119%)	96%
Corporates	Broker-quoted	Offered quotes	653.5		404.5		62% - 121% (100%)	0% - 113% (90%)
Corporates	Matrix Pricing	Quoted prices	91.7		56.6		96% - 142% (102%)	90% - 131% (97%)
Municipal	Broker-quoted	Offered quotes	36.5		—		117%	—
Equity	Broker-quoted	Offered quotes	6.0		—		100%	—
	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%
Other invested assets	Black Scholes model	Net asset value of AnchorPath fund	11.6		—		100%	—
Total			$	930.6	$	523.5

Liabilities
FIA embedded derivatives, included in contractholder funds	Discounted cash flow	Market value of option	$	1,864.5	$	1,544.4	0% - 48% (4%)	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%



			Fair Value at				Range (Weighted average)
Liabilities	Valuation Technique	Unobservable Input(s)	June 30, 2014		September 30, 2013		June 30, 2014	September 30, 2013
Front Street future policyholder benefit liability	Discounted cash flow	Non-performance risk spread	154.9		—		0.50% - 1.50%	—
		Risk margin to reflect uncertainty					0.5%	—
Equity conversion feature of preferred stock	Monte Carlo simulation / Option model	Annualized volatility of equity	—		330.8		—	42%
		Discount yield					—	11.0%
		Non-cash accretion rate					—	0%
		Calibration adjustment					—	0% - 1.0% (0.3%)
Total			$	2,019.4	$	1,875.2

Changes in Fair Value of Financial Instruments



	Three months ended June 30, 2014
	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	$	41.5	$	—		$	—	$	—	$	—		$	—		$	—		$	41.5
Fixed maturity securities available-for-sale:
Asset-backed securities	10.7		—			—		—		—			—			(4.8		)	5.9
Commercial mortgage-backed securities	—		—			0.1		83.8		—			—			—			83.9
Corporates	657.0		—			14.4		88.9		(1.0		)	—			(14.1		)	745.2
Municipals	35.6		—			0.9		—		—			—			—			36.5
Equity securities - trading	10.8		1.2			—		1.5		—			(13.5		)	—			—
Equity securities - available-for-sale	—		—			0.5		5.5		—			—			—			6.0
Other invested assets	—		0.3			—		11.3		—			—			—			11.6
Total assets at fair value	$	755.6	$	1.5		$	15.9	$	191.0	$	(1.0	)	$	(13.5	)	$	(18.9	)	$	930.6

	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	$	1,718.7	$	145.8		$	—	$	—	$	—		$	—		$	—		$	1,864.5
Front Street future policyholder benefit liability	151.0		5.1			—		—		—			(1.2		)	—			154.9
Equity conversion feature of preferred stock	364.8		(38.0		)	—		—		—			(326.8		)	—			—
Total liabilities at fair value	$	2,234.5	$	112.9		$	—	$	—	$	—		$	(328.0	)	$	—		$	2,019.4


(a)	This includes a $6.0 transfer to asset-backed securities from commercial mortgage-backed securities, the remaining transfers were from level 3 to level 2.



	Nine months ended June 30, 2014
	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	$	0.5	$	—		$	—	$	—		$	—		$	—		$	41.5
Fixed maturity securities available-for-sale:
Asset-backed securities	5.0		—		(0.3		)	5.0		—			—			(3.8		)	5.9
Commercial mortgage-backed securities	5.7		—		0.4			83.8		—			—			(6.0		)	83.9
Corporates	461.1		—		18.4			283.2		(1.0		)	(2.4		)	(14.1		)	745.2
Municipals	—		—		1.5			35.0		—			—			—			36.5
Equity securities - trading	10.7		1.3		—			1.5		—			(13.5		)	—			—
Equity securities - available-for-sale	—		—		0.5			5.5		—			—			—			6.0
Other invested assets	—		0.3		—			11.3		—			—			—			11.6
Total assets at fair value	$	523.5	$	2.1	$	20.5		$	425.3	$	(1.0	)	$	(15.9	)	$	(23.9	)	$	930.6

	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	$	320.1	$	—		$	—	$	—		$	—		$	—		$	1,864.5
Front Street future policyholder benefit liability	—		8.1		—			150.6		—			(3.8		)	—			154.9
Equity conversion feature of preferred stock	330.8		12.7		—			—		—			(343.5		)	—			—
Total liabilities at fair value	$	1,875.2	$	340.9	$	—		$	150.6	$	—		$	(347.3	)	$	—		$	2,019.4


(a)	This includes a $6.0 transfer to asset-backed securities from commercial mortgage-backed securities, the remaining transfers were from level 3 to level 2.



	Three months ended June 30, 2013
	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	5.3		—			(0.1		)	—		—		(0.1		)	—		5.1
Commercial mortgage-backed securities	6.2		—			(0.3		)	—		—		—			—		5.9
Corporates	356.5		—			(12.0		)	106.2		—		(11.7		)	—		439.0
Equity securities available-for-sale	10.0		—			1.6			0.1		—		—			—		11.7
Total assets at fair value	$	419.0	$	—		$	(10.8	)	$	106.3	$	—	$	(11.8	)	$	—	$	502.7

	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	$	1,639.6	$	(53.7	)	$	—		$	—	$	—	$	—		$	—	$	1,585.9
Equity conversion feature of preferred stock	202.7		(52.6		)	—			—		—		(2.8		)	—		147.3
Total liabilities at fair value	$	1,842.3	$	(106.3	)	$	—		$	—	$	—	$	(2.8	)	$	—	$	1,733.2


(a)	The net transfers in and out of Level 3 during the three months ended June 30, 2013 were exclusively to or from Level 2.



	Nine months ended June 30, 2013
	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		—			(0.2		)	—		—			(0.1		)	(10.5		)	5.1
Commercial mortgage-backed securities	5.0		—			(0.1		)	1.0		—			—			—			5.9
Corporates	135.3		(0.3		)	(10.8		)	383.6		(9.6		)	(25.4		)	(33.8		)	439.0
Hybrids	8.8		—			(0.1		)	—		—			—			(8.7		)	—
Equity securities available-for-sale	—		—			1.6			10.1		—			—			—			11.7
Total assets at fair value	$	206.0	$	(0.3	)	$	(9.6	)	$	394.7	$	(9.6	)	$	(25.5	)	$	(53.0	)	$	502.7

	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	$	35.1		$	—		$	—	$	—		$	—		$	—		$	1,585.9
Equity conversion feature of preferred stock	232.0		(81.9		)	—			—		—			(2.8		)	—			147.3
Total liabilities at fair value	$	1,782.8	$	(46.8	)	$	—		$	—	$	—		$	(2.8	)	$	—		$	1,733.2


(a)	The net transfers in and out of Level 3 during the nine months ended June 30, 2013 were exclusively to or from Level 2.

Goodwill and Intangibles, including DAC and VOBA (Tables)

9 Months Ended

Jun. 30, 2014

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:



	June 30, 2014							September 30, 2013
	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net		Amortizable Life
Customer relationships	$	889.6	$	(196.3	)	$	693.3	$	885.9	$	(160.8	)	$	725.1	15 to 20 years
Trade names	171.4		(57.0		)	114.4		171.6		(44.7		)	126.9		1 to 12 years
Technology assets	192.2		(52.9		)	139.3		172.1		(39.0		)	133.1		4 to 17 years
	$	1,253.2	$	(306.2	)	$	947.0	$	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)	65.2			46.8		22.0			—			—			68.8
Deferrals	—			—		—			—			172.5			172.5
Less: Components of amortization -
Periodic amortization	—			—		(61.2		)	(67.7		)	(38.9		)	(167.8		)
Interest	—			—		—			11.0			10.1			21.1
Unlocking	—			—		—			21.8			3.4			25.2
Adjustment for unrealized investment (gains), net	—			—		—			(108.2		)	(83.0		)	(191.2		)
Effect of translation	(2.8		)	6.0		1.1			—			—			7.1
Balance at June 30, 2014	$	1,539.1		$	1,230.9	$	947.0		$	82.2		$	404.7		$	2,664.8

Summary of Amortization Expense of Definite Lived Intangible Assets

Amortization expense for definite lived intangible assets is as follows:



	Three months ended June 30,				Nine months ended June 30,
	2014		2013		2014		2013
Customer relationships	$	11.7	$	11.6	$	35.0	$	33.3
Trade names	4.1		4.3		12.3		12.2
Technology assets	4.7		4.4		13.9		12.0
	$	20.5	$	20.3	$	61.2	$	57.5

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	$	7.9
2015	42.1
2016	38.4
2017	31.7
2018	25.8
2019 and thereafter	126.0

Debt (Tables)

9 Months Ended

Jun. 30, 2014

Debt Disclosure [Abstract]

Summary of Debt

The Company’s consolidated debt consists of the following:



	June 30, 2014					September 30, 2013
	Amount			Rate		Amount			Rate
HGI:
7.875% Senior Secured Notes, due July 15, 2019	$	604.4		7.9	%	$	925.0		7.9	%
7.75% Senior Unsecured Notes, due January 15, 2022	550.0			7.8	%	—			—	%
Spectrum Brands:
CAD Term Loan, due December 17, 2019	59.4			5.1	%	81.4			5.1	%
Term Loan, due September 4, 2017 (Tranche A)	818.1			3.0	%	850.0			3.0	%
Term Loan, due September 4, 2019 (Tranche C)	512.4			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	305.5			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			2.0	%	—			5.7	%
Other notes and obligations	52.1			8.3	%	28.5			8.5	%
Capitalized lease obligations	96.6			6.1	%	67.4			6.2	%
FGL
6.375% Senior Notes, due April 1, 2021	300.0			6.4	%	300.0			6.4	%
Compass
Compass Credit Agreement, due February 14, 2018	250.6			2.7	%	271.2			2.7	%
Salus
Unaffiliated long-term debt of consolidated variable-interest entity	191.9			6.6	%	182.9			6.6	%
Secured borrowings under non-qualifying loan participations	100.0			11.0	%	—			—
Total	5,341.0					4,909.7
Original issuance (discounts) premiums on debt, net	(37.6		)			(13.6		)
Total debt	5,303.4					4,896.1
Less current maturities	121.5					102.9
Non-current portion of debt	$	5,181.9				$	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=34725769&loc=d3e28878-108400

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

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-Paragraph 2

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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

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-Subparagraph (SX 210.5-02.22)

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

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-Publisher FASB

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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

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-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)

9 Months Ended

Jun. 30, 2014

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 June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Service cost	$	0.9		$	0.9		$	2.9		$	2.6
Interest cost	2.6			2.5			8.6			7.8
Expected return on assets	(2.5		)	(2.5		)	(8.5		)	(7.4		)
Recognized net actuarial loss	0.3			0.5			1.1			1.6
Employee contributions	—			—			—			(0.1		)
Net periodic benefit expense	$	1.3		$	1.4		$	4.1		$	4.5

Contributions made during period	$	4.0		$	1.3		$	9.6		$	3.2

Reinsurance (Tables)

9 Months Ended

Jun. 30, 2014

Reinsurance Disclosures [Abstract]

Effect of Reinsurance on Premiums Earned, Benefits Incurred and Reserve Changes

The effect of reinsurance on premiums earned, benefits incurred and reserve changes for the three and nine months ended June 30, 2014 and June 30, 2013 were as follows:



	Three months ended June 30,												Nine months ended June 30,
	2014						2013						2014						2013
	Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves			Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves			Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves			Insurance Premiums			Benefits and Other Changes in Insurance Policy Reserves
Direct	$	65.6		$	324.0		$	69.9		$	150.9		$	200.3		$	876.8		$	212.3		$	579.8
Assumed	8.8			12.0			9.1			8.2			27.6			27.3			24.5			15.7
Ceded	(61.1		)	(70.9		)	(60.0		)	(51.9		)	(185.9		)	(207.8		)	(189.9		)	(163.8		)
Net	$	13.3		$	265.1		$	19.0		$	107.2		$	42.0		$	696.3		$	46.9		$	431.7

Stock Compensation (Tables)

9 Months Ended

Jun. 30, 2014

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]

A summary of warrants outstanding as of June 30, 2014 and related activity during the nine months then ended, under HGI's incentive plan are as follows (share amounts in thousands):



	HGI
Warrants	Units	Weighted Average Exercise Price		Weighted Average Grant Date Fair Value
Warrants outstanding at September 30, 2013	—	$	—	$	—
Granted	3,000	13.25		3.19
Warrants outstanding at June 30, 2014	3,000	13.25		3.19
Warrants vested and exercisable at June 30, 2014	600	13.25		3.19
Warrants outstanding and expected to vest	2,400	13.25		3.19

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	1,356		11.75		4.91		—		—		249		17.00		3.76
Exercised	(497	)	4.96		1.77		(41	)	41.23		—		—		—
Forfeited or expired	(70	)	8.82		3.66		(3	)	47.06		(4	)	17.00		5.26
Stock options outstanding at June 30, 2014	4,743		8.15		3.29		291		44.62		245		17.00		3.73
Stock options vested and exercisable at June 30, 2014	1,429		7.46		2.96		132		42.33		—		—		—
Stock options outstanding and expected to vest	3,314		8.45		3.43		152		44.57		241		17.00		3.70

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	3,313		12.00		171		18.11
Vested	(1,126	)	10.15		—		—
Forfeited	(62	)	10.04		(5	)	19.98
Restricted stock outstanding at June 30, 2014	5,581		9.74		166		18.06
Restricted stock outstanding and expected to vest	5,553		9.74		162		18.00



	HGI				Spectrum Brands				FGH
Restricted Stock Units	Units		Weighted Average Grant Date Fair Value		Units		Weighted Average Grant Date Fair Value		Units		Weighted Average Grant Date Fair Value
Restricted stock units outstanding at September 30, 2013	22		$	4.61	1,118		$	39.11	46		$	49.60
Granted	7		11.84		442		69.21		—		—
Exercised / Released	(22	)	4.61		(949	)	39.65		(18	)	49.53
Forfeited	—		—		—		—		(1	)	49.45
Restricted stock units outstanding at June 30, 2014	7		11.84		611		60.04		27		49.55
Restricted stock units outstanding and expected to vest	7		11.84		611		60.04		25		49.55



	FGL
Performance Restricted Stock Units	Units	Weighted Average Grant Date Fair Value
Performance restricted stock units outstanding at September 30, 2013	—	$	—
Granted	541	17.37
Performance restricted stock units outstanding at June 30, 2014	541	17.37
Performance restricted stock units expected to vest	541	17.37

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 for options awarded using the Black-Scholes option pricing model:



	2014	2013
Risk-free interest rate	1.46% to 1.75%	0.85%
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 following assumptions were used in the determination of these grant date fair values for warrants awarded using the Black-Scholes option pricing model:



	2014
Risk-free interest rate	0.53% to 1.27%
Assumed dividend yield	—%
Expected option term	2.4 to 4.3 years
Volatility	40.3% to 43.6%

Earnings Per Share (Tables)

9 Months Ended

Jun. 30, 2014

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 June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Net income (loss) attributable to common and participating preferred stockholders	$	49.0		$	91.6		$	(77.6	)	$	108.1

Participating shares at end of period:
Common shares outstanding	201,043			140,576			201,043			140,576
Preferred shares (as-converted basis)	—			61,987			—			61,987
Total	201,043			202,563			201,043			202,563

Percentage of income (loss) allocated to:
Common shares	100.0		%	69.4		%	100.0		%	69.4		%
Preferred shares (a)	—		%	30.6		%	—		%	30.6		%

Net income (loss) attributable to common shares - basic	$	49.0		$	63.6		$	(77.6	)	$	75.0

Dilutive adjustments to income (loss) attributable to common shares from assumed conversion of preferred shares, net of tax:
Income allocated to preferred shares in basic calculation	—			28.0			—			33.1
Reversal of preferred stock dividends and accretion	—			12.0			—			36.3
Reversal of income related to fair value of preferred stock conversion feature	—			(52.6		)	—			(81.9		)
Net adjustment	—			(12.6		)	—			(12.5		)

Net income (loss) attributable to common shares - diluted	$	49.0		$	51.0		$	(77.6	)	$	62.5

Weighted-average common shares outstanding - basic	172,967			140,292			150,675			139,832
Dilutive effect of preferred stock	—			62,413			—			62,555
Dilutive effect of unvested restricted stock and restricted stock units	3,798			1,853			—			2,231
Dilutive effect of stock options	1,281			662			—			612
Weighted-average shares outstanding - diluted	178,046			205,220			150,675			205,230

Net income (loss) per common share attributable to controlling interest:
Basic	$	0.28		$	0.45		$	(0.52	)	$	0.54
Diluted	$	0.28		$	0.25		$	(0.52	)	$	0.30

Related Party Transactions Schedule of related party investments (Tables)

9 Months Ended

Jun. 30, 2014

FGL’s consolidated related party investments as of June 30, 2014 are summarized as follows:



		June 30, 2014
Issuer	Balance Sheet Classification	Asset carrying value		Accrued Investment Income		Total carrying value
Fortress	Fixed maturities, available for sale	$	106.5	$	0.7	$	107.2
Leucadia	Fixed maturities, available for sale	37.3		0.4		37.7
Jefferies	Fixed maturities, available for sale	69.0		1.4		70.4

FGL's related net investment income for the three and nine months ended June 30, 2014 are summarized as follows:



		June 30, 2014
Issuer	Investment Income Classification	Three months ended		Nine months ended
Fortress	Net investment income - fixed maturities	$	0.9	$	0.9
Leucadia	Net investment income - fixed maturities	1.3		1.3
Jefferies	Net investment income - fixed maturities	0.9		2.6

Segment Data (Tables)

9 Months Ended

Jun. 30, 2014

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) Asset Management.



	Three months ended June 30,						Nine months ended June 30,
	2014			2013			2014			2013
Revenues:
Consumer Products	$	1,128.5		$	1,089.8		$	3,250.8		$	2,947.8
Insurance	419.5			279.7			1,066.7			1,025.6
Energy	37.6			37.8			112.3			54.5
Asset Management	11.3			7.1			25.6			20.8
Intersegment elimination	(2.2		)	(5.2		)	(9.5		)	(6.1		)
Consolidated segment revenues	1,594.7			1,409.2			4,445.9			4,042.6
Corporate and Other	4.7			—			4.7			—
Total revenues	$	1,599.4		$	1,409.2		$	4,450.6		$	4,042.6

Operating income:
Consumer Products	$	148.7		$	115.7		$	366.3		$	236.1
Insurance	108.6			83.3			220.2			354.9
Energy	8.6			4.8			(57.2		)	5.3
Asset Management	3.1			2.4			3.2			10.2
Intersegment elimination	(2.0		)	(6.1		)	(9.7		)	(6.1		)
Total segments	267.0			200.1			522.8			600.4
Corporate and eliminations	(37.9		)	(17.5		)	(98.2		)	(68.4		)
Consolidated operating income	229.1			182.6			424.6			532.0
Interest expense	(77.9		)	(83.9		)	(239.1		)	(302.7		)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock	38.0			52.6			(12.7		)	81.9
Gain on contingent purchase price reduction	—			—			0.5			—
Other income (expense), net	6.0			4.2			(10.5		)	(7.7		)
Income from continuing operations before income taxes	$	195.2		$	155.5		$	162.8		$	303.5



	Nine months ended June 30,
Net change in cash due to operating activities	2014			2013
Consumer Products	$	(50.9	)	$	(75.6	)
Insurance	279.4			230.9
Energy	34.8			20.8
Asset Management	(1.2		)	2.6
Net change in cash due to segment operating activities	262.1			178.7
Net change in cash due to corporate and other operating activities, including intersegment eliminations	(97.7		)	(84.7		)
Consolidated change in cash due to operating activities	$	164.4		$	94.0

- 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)

9 Months Ended

Jun. 30, 2014

Text Block [Abstract]

Schedule of Balance Sheet Information

Harbinger Group Inc. - Condensed Consolidating Balance Sheets Information



June 30, 2014	Consumer Products		Insurance		Energy		Asset Management		Corporate and Other		Eliminations			Total
Assets:
Investments	$	—	$	18,365.0	$	—	$	544.7	$	88.2	$	(246.8	)	$	18,751.1
Investments in subsidiaries and affiliates	—		72.4		—		—		2,247.8		(2,320.2		)	—
Affiliated loans and receivables	—		157.4		—		28.8		0.3		(186.5		)	—
Cash and cash equivalents	85.1		920.5		22.5		98.9		328.9		—			1,455.9
Receivables, net	604.6		0.5		17.1		0.5		42.2		—			664.9
Inventories, net	734.8		—		—		—		11.9		—			746.7
Accrued investment income	—		157.2		—		3.3		—		(0.6		)	159.9
Reinsurance recoverable	—		2,393.7		—		—		—		—			2,393.7
Deferred tax assets	39.1		106.7		—		0.1		—		—			145.9
Properties, including oil and natural gas properties, net	440.4		9.9		471.0		1.2		2.0		—			924.5
Goodwill	1,484.5		—		—		10.7		43.9		—			1,539.1
Intangibles, including DAC and VOBA, net	2,136.2		486.9		—		—		41.7		—			2,664.8
Other assets	172.4		217.0		2.8		12.7		33.8		—			438.7
Total assets	$	5,697.1	$	22,887.2	$	513.4	$	700.9	$	2,840.7	$	(2,754.1	)	$	29,885.2



Liabilities and Equity:
Insurance reserves	$	—	$	19,988.0	$	—	$	—	$	—	$	—		$	19,988.0
Debt	3,336.6		300.0		250.6		291.9		1,124.3		—			5,303.4
Accounts payable and other current liabilities	680.7		58.2		33.1		7.3		120.6		—			899.9
Employee benefit obligations	84.8		—		—		—		2.6		—			87.4
Deferred tax liabilities	506.7		—		—		—		15.4		0.1			522.2
Other liabilities	28.5		653.0		26.9		24.0		1.2		—			733.6
Affiliated debt and payables	—		5.6		99.9		293.4		34.6		(433.5		)	—
Total liabilities	4,637.3		21,004.8		410.5		616.6		1,298.7		(433.4		)	27,534.5
Total stockholders’ equity	596.7		1,548.7		102.9		72.4		1,534.3		(2,320.7		)	1,534.3
Noncontrolling interests	463.1		333.7		—		11.9		7.7		—			816.4
Total permanent equity	1,059.8		1,882.4		102.9		84.3		1,542.0		(2,320.7		)	2,350.7
Total liabilities and equity	$	5,697.1	$	22,887.2	$	513.4	$	700.9	$	2,840.7	$	(2,754.1	)	$	29,885.2



September 30, 2013	Consumer Products		Insurance		Energy		Asset Management			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



Nine months ended June 30, 2014	Consumer Products			Insurance			Energy			Asset Management			Corporate and Other			Eliminations			Total
Revenues:
Net consumer and other product sales	$	3,250.8		$	—		$	—		$	—		$	4.7		$	—		$	3,255.5
Oil and natural gas	—			—			112.3			—			—			—			112.3
Insurance premiums	—			42.0			—			—			—			—			42.0
Net investment income	—			602.9			—			25.6			—			(10.0		)	618.5
Net investment gains	—			366.9			—			—			—			0.5			367.4
Insurance and investment product fees and other	—			54.9			—			—			—			—			54.9
Total revenues	3,250.8			1,066.7			112.3			25.6			4.7			(9.5		)	4,450.6
Operating costs and expenses:
Cost of consumer products and other goods sold	2,092.9			—			—			—			3.5			—			2,096.4
Oil and natural gas direct operating costs	—			—			50.9			—			—			—			50.9
Benefits and other changes in policy reserves	—			696.3			—			—			—			—			696.3
Selling, acquisition, operating and general expenses	730.4			89.9			37.6			22.4			99.4			0.2			979.9
Impairment of oil and gas properties	—			—			81.0			—			—			—			81.0
Amortization of intangibles	61.2			60.3			—			—			—			—			121.5
Total operating costs and expenses	2,884.5			846.5			169.5			22.4			102.9			0.2			4,026.0
Operating income (loss)	366.3			220.2			(57.2		)	3.2			(98.2		)	(9.7		)	424.6
Equity in net income (losses) of subsidiaries	—			(1.8		)	—			—			159.8			(158.0		)	—
Interest expense	(151.7		)	(16.9		)	(5.9		)	—			(64.6		)	—			(239.1		)
Affiliated interest expense	—			0.2			(6.8		)	(4.4		)	(0.5		)	11.5			—
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock	—			—			—			—			(12.7		)	—			(12.7		)
Gain on contingent purchase price reduction	—			—			—			—			0.5			—			0.5
Other expense, net	(4.4		)	—			(12.4		)	(0.7		)	11.1			(4.1		)	(10.5		)
(Loss) income from continuing operations before income taxes	210.2			201.7			(82.3		)	(1.9		)	(4.6		)	(160.3		)	162.8
Income tax expense	43.8			35.2			—			(0.1		)	—			(0.2		)	78.7
Net income	166.4			166.5			(82.3		)	(1.8		)	(4.6		)	(160.1		)	84.1
Less: Net income (loss) attributable to noncontrolling interest	69.0			19.7			—			—			(0.6		)	—			88.1
Net income (loss) attributable to controlling interest	97.4			146.8			(82.3		)	(1.8		)	(4.0		)	(160.1		)	(4.0		)
Less: Preferred stock dividends, accretion and loss on conversion	—			—			—			—			73.6			—			73.6
Net income (loss) attributable to common and participating preferred stockholders	$	97.4		$	146.8		$	(82.3	)	$	(1.8	)	$	(77.6	)	$	(160.1	)	$	(77.6	)



Nine months ended June 30, 2013	Consumer Products			Insurance			Energy			Asset Management			Corporate and Other			Eliminations			Total
Revenues:
Net consumer and other product sales	$	2,947.8		$	—		$	—		$	—		$	—		$	—		$	2,947.8
Oil and natural gas	—			—			54.5			—			—			—			54.5
Insurance premiums	—			46.9			—			—			—			—			46.9
Net investment income	—			522.8			—			20.8			—			(6.1		)	537.5
Net investment gains	—			411.5			—			—			—			—			411.5
Insurance and investment product fees and other	—			44.4			—			—			—			—			44.4
Total revenues	2,947.8			1,025.6			54.5			20.8			—			(6.1		)	4,042.6
Operating costs and expenses:
Cost of consumer products and other goods sold	1,954.0			—			—			—			—			—			1,954.0
Oil and natural gas operating costs	—			—			26.9			—			—			—			26.9
Benefits and other changes in policy reserves	—			431.7			—			—			—			—			431.7
Selling, acquisition, operating and general expenses	700.2			75.9			22.3			10.6			68.4			—			877.4
Amortization of intangibles	57.5			163.1			—			—			—			—			220.6
Total operating costs and expenses	2,711.7			670.7			49.2			10.6			68.4			—			3,510.6
Operating income	236.1			354.9			5.3			10.2			(68.4		)	(6.1		)	532.0
Equity in net income of subsidiaries	—			—			—			—			233.0			(233.0		)	—
Interest expense	(191.8		)	(5.9		)	(2.8		)	—			(102.2		)	—			(302.7		)
Affiliated interest expense	—			—			(3.4		)	(2.7		)	—			6.1			—
Loss from the change in the fair value of the equity conversion feature of preferred stock	—			—			—			—			81.9			—			81.9
Other (expense) income, net	(7.9		)	0.2			0.8			(0.9		)	0.1			—			(7.7		)
Income from continuing operations before income taxes	36.4			349.2			(0.1		)	6.6			144.4			(233.0		)	303.5
Income tax expense	54.9			112.1			—			0.2			—			—			167.2
Net income	(18.5		)	237.1			(0.1		)	6.4			144.4			(233.0		)	136.3
Less: Net income attributable to noncontrolling interest	(8.5		)	—			—			0.4			—			—			(8.1		)
Net income attributable to controlling interest	(10.0		)	237.1			(0.1		)	6.0			144.4			(233.0		)	144.4
Less: Preferred stock dividends, accretion and loss on conversion	—			—			—			—			36.3			—			36.3
Net income attributable to common and participating preferred stockholders	$	(10.0	)	$	237.1		$	(0.1	)	$	6.0		$	108.1		$	(233.0	)	$	108.1

Description of Business, Basis of Presentation and Recent Accounting Pronouncements - Additional Information (Detail) (USD $) In Millions, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended																0 Months Ended										9 Months Ended		3 Months Ended	9 Months Ended		9 Months Ended					3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2014 Segment	Jun. 30, 2013	Sep. 30, 2013	Jun. 30, 2014 Salus Capital Partners L L C [Member]	Jun. 30, 2014 FGLH [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Sep. 30, 2013 FGLH [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Jun. 30, 2014 Spectrum Brands [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 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]	Jun. 30, 2014 Spectrum Brands [Member] 6.625% Notes [Member]	Sep. 30, 2013 Spectrum Brands [Member] 6.625% Notes [Member]	Jun. 30, 2014 Zap Com Corporation [Member]	Dec. 31, 2012 Fgl Reinsurance Agreement With Fsr [Member]	Sep. 30, 2013 HGI [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]	Jan. 21, 2014 HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]	Jun. 30, 2014 FGL [Member]	Dec. 13, 2013 FGL [Member]	Jun. 30, 2014 CorAmerica [Member]	Jun. 30, 2014 FOHG [Member]	Jun. 30, 2014 Bankers Life Insurance Company [Member]	Jan. 02, 2014 The Liquid Fence Company [Member]	Jun. 30, 2014 FOHG [Member]	Jun. 30, 2014 FOHG [Member]	May 30, 2014 FOHG [Member]	Jun. 30, 2014 FOHG [Member] Minimum [Member]	Jun. 30, 2014 FOHG [Member] Maximum [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 Series A Redeemable Convertible Preferred Stock [Member]	Jun. 30, 2014 Series A-2 Redeemable Convertible Preferred Stock [Member]	Jun. 30, 2014 Gain loss upon conversion of convertible preferred stock [Member]	Jun. 30, 2014 Exchange of Senior Secured Notes for Senior Unsecured Notes [Member] HGI [Member] 7.875% Senior Secured Notes, due July 15, 2019 [Member]	Jun. 30, 2014 Exchange of Senior Secured Notes for Senior Unsecured Notes [Member] HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]
Business Acquisition [Line Items]
Royalty Rate																																		0.25%	8.00%
residual growth rate																																3.00%
effective income tax rate assumption																																39.30%
Discount rate																																16.00%
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill																														$ 26.9			$ 41.7
Unamortized costs exceed ceiling limitations				81.0
Document Period End Date			Jun. 30, 2014	Jun. 30, 2014
Long-term debt, interest rate								6.40%	0.00%		3.60%		3.60%	6.40%	6.40%	6.60%	6.60%				7.90%	0.00%	7.75%													3.80%		0.00%
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest																														35.8			13.5
Common Stock, Par or Stated Value Per Share	$ 0.01		$ 0.01	$ 0.01
Conversion of Stock, Shares Issued																																							160.95	148.11
Less: Preferred stock dividends, accretion and loss on conversion	49.3	12.0		73.6	36.3																																				43.9
Long-term debt	5,341.0		5,341.0	5,341.0		4,909.7		300.0	300.0		512.4	215.0	300.0	520.0	520.0	570.0	570.0				604.4	925.0	550.0	200.0												305.5	225.0	0				320.6	350.0
Stock Repurchased During Period, Shares	1,000,000
Treasury Stock Acquired, Average Cost Per Share	$ 12.10																														$ 0.27
Payments for Repurchase of Equity	12.1
Stock Repurchase Program, Authorized Amount	100.0		100.0	100.0
Reinsurance arrangment in percentage																			10.00%
Payments for reinsurance																			1,400.0										153.0
Asset-based loans	724.3		724.3	724.3		560.4
Percentage of ownership interest acquired																										80.40%
Shares Offered To Public In Initial Offering																										9,750,000
Sale of Stock, Price Per Share																										$ 17
Shares Offered To Underwriters In Initial Offering																										1,463,000
Investment Owned, Balance, Shares																										47,000,000
Number of reporting segments			4	4
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners							14.30%			41.30%								2.10%							19.60%		83.00%	38.00%
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent																																	8.0
Off-market Lease, Unfavorable																																	1.3
Finite-Lived Intangible Asset, Off-market Lease, Favorable, Gross																																	$ 0.4

Basis of Presentation, Significant Accounting Polices and Practicies and Recent Accounting Pronouncements (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2014	Nov. 01, 2013	Apr. 06, 2011
Reserve Quantities [Line Items]
Business Combination, Consideration Transferred, Including Equity Interest in Acquiree Held Prior to Combination		$ 13.5
Document Period End Date		Jun. 30, 2014
Unamortized costs exceed ceiling limitations		81.0
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	41.30%	41.30%
FGL [Member]
Reserve Quantities [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	19.60%	19.60%
Salus Capital Partners L L C [Member]
Reserve Quantities [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	14.30%	14.30%
Zap Com Corporation [Member]
Reserve Quantities [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	2.10%	2.10%
Natural Gas [Member]
Reserve Quantities [Line Items]
Average Sales Prices		4.10
Oil [Member]
Reserve Quantities [Line Items]
Average Sales Prices		100.11
Natural Gas Liquids [Member]
Reserve Quantities [Line Items]
Average Sales Prices		44.13

Acquisitions - Additional Information (Detail)	3 Months Ended
Acquisitions - Additional Information (Detail)	Jun. 30, 2014
EXCO/HGI JV [Member] \| EXCO [Member]
Business Acquisition [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired	25.50%
EXCO/HGI JV [Member] \| HGI [Member]
Business Acquisition [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired	74.40%
Liquid Fence Promissory Note [Member] \| The Liquid Fence Company [Member]
Business Acquisition [Line Items]
Notes Payable, Current	24 months

Acquisitions - Company's Pro Forma Results (Detail) (USD $) In Millions, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Document Period End Date			Jun. 30, 2014
Basic net income per common share attributable to controlling interest:
Diluted (in dollars per share)	$ 0.28	$ 0.25	$ (0.52)	$ 0.30
Basic (in dollars per share)	$ 0.28	$ 0.45	$ (0.52)	$ 0.54
Business Acquisition, Pro Forma Earnings Per Share, Basic		$ 0.45		$ 0.58
Revenues	$ 1,599.4	$ 1,409.2	$ 4,450.6	$ 4,042.6
Business Acquisition, Pro Forma Revenue		1,409.2		4,288.1
Business Acquisition, Pro Forma Net Income (Loss)		118.7		140.7
Business Acquisition, Pro Forma Earnings Per Share, Diluted		$ 0.25		$ 0.32
As Initially Reported [Member]
Basic net income per common share attributable to controlling interest:
Business Acquisition, Pro Forma Net Income (Loss)		118.7		136.3
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)		0		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		0		53.7
Business Acquisition, Pro Forma Net Income (Loss)				$ (0.5)
Business Acquisition, Pro Forma Earnings Per Share, Diluted				$ 0.00

Acquisitions Acquisitions - Liquid Fence (Details) (USD $) In Millions, unless otherwise specified	9 Months Ended			3 Months Ended	9 Months Ended			9 Months Ended
	Jun. 30, 2014	Sep. 30, 2013	Jan. 02, 2014 The Liquid Fence Company [Member]	Jun. 30, 2014 The Liquid Fence Company [Member]	Jun. 30, 2014 Technology assets [Member] The Liquid Fence Company [Member]	Jan. 02, 2014 Technology assets [Member] The Liquid Fence Company [Member]	Jan. 02, 2014 Trade names [Member] The Liquid Fence Company [Member]	Jun. 30, 2014 Customer relationships [Member] The Liquid Fence Company [Member]	Jan. 02, 2014 Customer relationships [Member] The Liquid Fence Company [Member]
Business Acquisition [Line Items]
Document Period End Date	Jun. 30, 2014
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life					17 years			15 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles						$ 20.5	$ 5.1		$ 1.3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents			0
Payments to Acquire Businesses, Gross	1.5			24.8
Business Combination, Consideration Transferred, Liabilities Incurred				9.5
Business Combination, Consideration Transferred, Other				1.5
Business Combination, Consideration Transferred				35.8
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables			1.2
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory			2.2
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets			0.1
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill			26.9
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets			30.4
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities			1.6
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net			28.8
Goodwill	1,539.1	1,476.7	7.0
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest			35.8
Business Combination, Liabilities Arising from Contingencies, Amount Recognized			$ 1.5

Acquisitions Acquisitions - FOH (Details) (USD $) In Millions, except Per Share data, unless otherwise specified	3 Months Ended	9 Months Ended		3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2014	Sep. 30, 2013	Jun. 30, 2014 FOHG [Member]	May 30, 2014 FOHG [Member]	Jun. 30, 2014 FOH [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents					$ 0.8
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables					0.7
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory					12.4
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment					1.2
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill					41.7
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets					2.8
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets					59.6
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities					81.7
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net					(22.1)
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value					(8.3)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest					13.5
Goodwill	1,539.1	1,539.1	1,476.7		43.9
Payments to Acquire Businesses, Gross		1.5
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value		12.0
Business Combination, Consideration Transferred, Including Equity Interest in Acquiree Held Prior to Combination		$ 13.5
Percentage Of Beneficial Ownership						88.60%
Business Acquisition, Percentage of Voting Interests Acquired					62.00%
Treasury Stock Acquired, Average Cost Per Share	$ 12.10			$ 0.27

Investments - Available-for-Sale Securities (Detail) (USD $)

3 Months Ended

9 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2013

Sep. 30, 2012

Schedule of Investments [Line Items]

Document Period End Date

Jun. 30, 2014

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

$ 930,600,000

$ 502,700,000

$ 930,600,000

$ 502,700,000

$ 755,600,000

$ 523,500,000

$ 419,000,000

$ 206,000,000

Total Gains (Losses) Included in Earnings

1,500,000

2,100,000

(300,000)

Total investments, Carrying Value

18,751,100,000

16,465,900,000

Available-for-sale Debt Securities, Amortized Cost Basis

15,914,300,000

Total investments, Cost or Amortized Cost

17,744,600,000

16,190,100,000

Investments, Unrealized Losses

(100,300,000)

(311,500,000)

Investments, Unrealized Gains

1,106,800,000

587,300,000

Total investment, Estimated Fair Value

18,751,100,000

16,465,900,000

Total Gains (Losses) Included in AOCI

15,900,000

(10,800,000)

20,500,000

(9,600,000)

Purchases

191,000,000

106,300,000

425,300,000

394,700,000

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

1,000,000

9,600,000

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

13,500,000

11,800,000

15,900,000

25,500,000

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

(18,900,000)

^[1],[2]

^[1]

(23,900,000)

^[1],[2]

(53,000,000)

^[1]

Asset-backed securities [Member]

Schedule of Investments [Line Items]

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

5,900,000

5,100,000

5,900,000

5,100,000

10,700,000

5,000,000

5,300,000

15,900,000

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

(100,000)

(300,000)

(200,000)

Purchases

5,000,000

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

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

100,000

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

(4,800,000)

^[2]

^[1]

(3,800,000)

^[2]

(10,500,000)

^[1]

Commercial mortgage-backed securities [Member]

Schedule of Investments [Line Items]

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

83,900,000

5,900,000

83,900,000

5,900,000

5,700,000

6,200,000

5,000,000

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

100,000

(300,000)

400,000

(100,000)

Purchases

83,800,000

1,000,000

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)

^[2]

^[1]

(6,000,000)

^[2]

^[1]

Corporates [Member]

Schedule of Investments [Line Items]

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

745,200,000

439,000,000

745,200,000

439,000,000

657,000,000

461,100,000

356,500,000

135,300,000

Total Gains (Losses) Included in Earnings

(300,000)

Total Gains (Losses) Included in AOCI

14,400,000

(12,000,000)

18,400,000

(10,800,000)

Purchases

88,900,000

106,200,000

283,200,000

383,600,000

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

1,000,000

9,600,000

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

11,700,000

2,400,000

25,400,000

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

(14,100,000)

^[2]

^[1]

(14,100,000)

^[2]

(33,800,000)

^[1]

Hybrids [Member]

Schedule of Investments [Line Items]

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

8,800,000

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

(100,000)

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)

(8,700,000)

^[1]

Municipals [Member]

Schedule of Investments [Line Items]

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

36,500,000

35,600,000

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

900,000

1,500,000

Purchases

35,000,000

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)

^[2]

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

900,000

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

(1,900,000)

Other Marketable Securities, Current

14,795,600,000

19,400,000

Equity Securities [Member]

Schedule of Investments [Line Items]

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

6,000,000

11,700,000

6,000,000

11,700,000

10,000,000

Total Gains (Losses) Included in Earnings

1,200,000

Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax

29,600,000

7,300,000

Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax

(35,600,000)

(49,500,000)

Available-for-sale Securities, Equity Securities

760,700,000

352,500,000

Total investments, Carrying Value

760,700,000

352,500,000

Available-for-sale Equity Securities, Amortized Cost Basis

766,700,000

394,700,000

Total Gains (Losses) Included in AOCI

500,000

1,600,000

500,000

1,600,000

Purchases

5,500,000

100,000

5,500,000

10,100,000

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)

^[2]

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

Schedule of Investments [Line Items]

Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax

23,500,000

6,700,000

Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax

(4,900,000)

(10,300,000)

Available-for-sale Securities, Equity Securities

663,400,000

271,000,000

Total investments, Carrying Value

663,400,000

271,000,000

Available-for-sale Equity Securities, Amortized Cost Basis

644,800,000

274,600,000

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

Schedule of Investments [Line Items]

Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax

6,100,000

600,000

Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax

(30,700,000)

(39,200,000)

Available-for-sale Securities, Equity Securities

97,300,000

81,500,000

Total investments, Carrying Value

97,300,000

81,500,000

Available-for-sale Equity Securities, Amortized Cost Basis

121,900,000

120,100,000

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

Schedule of Investments [Line Items]

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

916,500,000

491,500,000

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

(63,700,000)

(253,600,000)

Available-for-sale Securities, Debt Securities

16,767,100,000

15,300,000,000

Total investments, Carrying Value

16,767,100,000

15,300,000,000

Available-for-sale Debt Securities, Amortized Cost Basis

15,914,300,000

15,062,100,000

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

Schedule of Investments [Line Items]

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

16,100,000

22,600,000

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

(9,500,000)

(5,200,000)

Available-for-sale Securities, Debt Securities

1,737,700,000

1,523,100,000

Total investments, Carrying Value

1,737,700,000

1,523,100,000

Available-for-sale Debt Securities, Amortized Cost Basis

1,731,100,000

1,505,700,000

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

Schedule of Investments [Line Items]

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

26,300,000

24,700,000

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

(1,100,000)

(1,600,000)

Available-for-sale Securities, Debt Securities

610,200,000

454,400,000

Total investments, Carrying Value

610,200,000

454,400,000

Available-for-sale Debt Securities, Amortized Cost Basis

585,000,000

431,300,000

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

Schedule of Investments [Line Items]

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

568,500,000

288,700,000

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

(36,600,000)

(185,100,000)

Available-for-sale Securities, Debt Securities

10,297,800,000

9,418,300,000

Total investments, Carrying Value

10,297,800,000

9,418,300,000

Available-for-sale Debt Securities, Amortized Cost Basis

9,765,900,000

9,314,700,000

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

Schedule of Investments [Line Items]

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

39,800,000

19,500,000

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

(200,000)

(3,300,000)

Available-for-sale Securities, Debt Securities

481,600,000

428,800,000

Total investments, Carrying Value

481,600,000

428,800,000

Available-for-sale Debt Securities, Amortized Cost Basis

442,000,000

412,600,000

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

Schedule of Investments [Line Items]

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

111,900,000

49,000,000

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

(7,200,000)

(40,800,000)

Available-for-sale Securities, Debt Securities

1,255,700,000

1,007,000,000

Total investments, Carrying Value

1,255,700,000

1,007,000,000

Available-for-sale Debt Securities, Amortized Cost Basis

1,151,000,000

998,800,000

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

Schedule of Investments [Line Items]

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

3,400,000

2,400,000

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

(300,000)

Available-for-sale Securities, Debt Securities

99,500,000

98,600,000

Total investments, Carrying Value

99,500,000

98,600,000

Available-for-sale Debt Securities, Amortized Cost Basis

96,100,000

96,500,000

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

Schedule of Investments [Line Items]

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

143,300,000

77,400,000

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

(7,800,000)

(13,400,000)

Available-for-sale Securities, Debt Securities

1,874,100,000

1,368,000,000

Total investments, Carrying Value

1,874,100,000

1,368,000,000

Available-for-sale Debt Securities, Amortized Cost Basis

1,738,600,000

1,304,000,000

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

Schedule of Investments [Line Items]

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

7,200,000

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

(1,300,000)

(3,900,000)

Available-for-sale Securities, Debt Securities

410,500,000

1,001,800,000

Total investments, Carrying Value

410,500,000

1,001,800,000

Available-for-sale Debt Securities, Amortized Cost Basis

404,600,000

998,500,000

Derivative Financial Instruments, Assets [Member]

Schedule of Investments [Line Items]

Trading Securities, Cost

165,100,000

141,700,000

Trading Securities

324,700,000

221,800,000

Asset-Backed Loans, Gross Unrealized Gain

160,600,000

88,500,000

Other Short Term Investments Gross Unrealized Losses

(1,000,000)

(8,400,000)

Asset based loan receivables [Member]

Schedule of Investments [Line Items]

Trading Securities, Cost

724,300,000

560,400,000

Trading Securities

724,300,000

560,400,000

Asset-Backed Loans, Gross Unrealized Gain

Other Short Term Investments Gross Unrealized Losses

Other Invested Assets [Member]

Schedule of Investments [Line Items]

Trading Securities, Cost

174,200,000

31,200,000

Trading Securities

174,300,000

31,200,000

Asset-Backed Loans, Gross Unrealized Gain

100,000

Other Short Term Investments Gross Unrealized Losses

[1]	(a)The net transfers in and out of Level 3 during the nine months ended June 30, 2013 were exclusively to or from Level 2.
[2]	This includes a $6.0 transfer to asset-backed securities from commercial mortgage-backed securities, the remaining transfers were from level 3 to level 2.

Investments - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended	9 Months Ended
	Jun. 30, 2013	Jun. 30, 2014 Investment industry	Jun. 30, 2013	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	$ 0.2		$ 0.9
Document Period End Date		Jun. 30, 2014
Other than temporary impairment credit losses recognized in earnings additions other	0.7		1.6
Other Than Temporary Impairment Credit Losses Recognized In Earnings Additions Including Credit Impairments	0.5		0.8
Amortized cost on other-than temporary impairments				4.1
Fair value on other than temporary impairments				2.4
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		40.00%
Total investments, Carrying Value		18,751.1		16,465.9
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)
Other Marketable Securities, Current		14,795.6		19.4
FGLH [Member] \| Stockholders' Equity, Total [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value of investment		439.1		1,983.7
Percentage of fair value of the invested assets portfolio		2.30%		12.00%
Investment in issuers		2		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		(1.7)	(1.0)
Available for sale securities on fixed maturity		4,352.5	5,741.6
Available-for-sale Securities, Gross Realized Gains		74.6	284.0
Concentration [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment Securities Held by Subsidiaries Subject to Specialized Industry Accounting Principles at Fair Value		2,175.4		1,892.1
Percentage of fair value of the invested assets portfolio		11.60%		11.50%
Number Of Issuers In Investment		84
Concentration [Member] \| FGLH [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value of investment		250.0		150.7
Percentage of fair value of the invested assets portfolio		1.30%		0.90%
Insurance and Financial Services [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value on securities		0.2		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		593.6		604.9
Fixed Maturities Available For Sale [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments, Carrying Value		16,767.1		15,300.0
Fixed Maturities Available For Sale [Member] \| Asset-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments, Carrying Value		1,737.7		1,523.1
Fixed Maturities Available For Sale [Member] \| Non-agency residential mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total investments, Carrying Value		$ 1,874.1		$ 1,368.0

Investments - Amortized Cost and Fair Value of Fixed Maturity Available-for-Sale Securities (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014
Schedule of Available-for-sale Securities [Line Items]
Document Period End Date	Jun. 30, 2014
Total fixed maturity available-for-sale securities, Amortized Cost	$ 15,914.3
Total fixed maturity available-for-sale securities, Fair Value	16,767.1
Commercial mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities which provide for periodic payments, Amortized Cost	585.0
Other securities which provide for periodic payments, Fair Value	610.2
Structured hybrids [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities which provide for periodic payments, Amortized Cost	76.2
Other securities which provide for periodic payments, Fair Value	80.7
Agency residential mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities which provide for periodic payments, Amortized Cost	96.1
Other securities which provide for periodic payments, Fair Value	99.5
Non-agency residential mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Other securities which provide for periodic payments, Amortized Cost	1,738.6
Other securities which provide for periodic payments, Fair Value	1,874.1
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	350.2
Due after one year through five years, Amortized Cost	2,297.9
Due after five years through ten years, Amortized Cost	3,290.4
Due after ten years, Amortized Cost	5,748.8
Subtotal, Amortized Cost	11,687.3
Due in one year or less, Fair Value	353.3
Due after one year through five years, Fair Value	2,368.3
Due after five years through ten years, Fair Value	3,439.3
Due after ten years, Fair Value	6,204.0
Subtotal, Fair Value	$ 12,364.9

Investments - Fair Value and Gross Unrealized Losses of Available-for-Sale Securities (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014 Security	Sep. 30, 2013 Security
Schedule of Available-for-sale Securities [Line Items]
Document Period End Date	Jun. 30, 2014
Available-for-sale securities, Fair Value, Less than 12 months	$ 1,197.5	$ 5,405.9
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(16.2)	(235.9)
Available-for-sale securities, Fair Value, 12 months or longer	1,844.6	520.0
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(52.4)	(28.0)
Available-for-sale securities, Fair Value, Total	3,042.1	5,925.9
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	68.6	263.9
Total number of available-for-sale securities in an unrealized loss position, Less than 12 months	175	588
Total number of available-for-sale securities in an unrealized loss position, 12 months or longer	250	78
Total number of available-for-sale securities in an unrealized loss position	425	666
Asset-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	454.0	329.3
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(3.8)	(4.5)
Available-for-sale securities, Fair Value, 12 months or longer	306.2	81.5
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(5.7)	(0.7)
Available-for-sale securities, Fair Value, Total	760.2	410.8
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	9.5	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	52.8	26.6
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(0.1)	(0.5)
Available-for-sale securities, Fair Value, 12 months or longer	0.2	4.9
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(1.0)	(1.1)
Available-for-sale securities, Fair Value, Total	53.0	31.5
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	1.1	1.6
Corporates [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	446.1	3,457.2
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(8.0)	(175.0)
Available-for-sale securities, Fair Value, 12 months or longer	1,009.2	186.0
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(28.6)	(10.1)
Available-for-sale securities, Fair Value, Total	1,455.3	3,643.2
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	36.6	185.1
Equities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	46.0	118.6
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(0.2)	(9.1)
Available-for-sale securities, Fair Value, 12 months or longer	80.6	32.2
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(4.7)	(1.2)
Available-for-sale securities, Fair Value, Total	126.6	150.8
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	4.9	10.3
Hybrids [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months		52.0
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses		(3.3)
Available-for-sale securities, Fair Value, 12 months or longer	12.7
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(0.2)
Available-for-sale securities, Fair Value, Total	12.7	52.0
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	0.2	3.3
Municipals [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, Fair Value, Less than 12 months	15.9	333.3
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses		(27.3)
Available-for-sale securities, Fair Value, 12 months or longer	213.6	144.4
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(7.2)	(13.5)
Available-for-sale securities, Fair Value, Total	229.5	477.7
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	7.2	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	5.5	9.8
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses		(0.1)
Available-for-sale securities, Fair Value, 12 months or longer	0.7	1.1
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer		(0.2)
Available-for-sale securities, Fair Value, Total	6.2	10.9
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		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	177.2	325.2
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses	(4.1)	(12.2)
Available-for-sale securities, Fair Value, 12 months or longer	139.7	69.9
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(3.7)	(1.2)
Available-for-sale securities, Fair Value, Total	316.9	395.1
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	7.8	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
Available For Sale Securities In A Continuous Unrealized Loss Position Less Than 12 Months Aggregate Losses
Available-for-sale securities, Fair Value, 12 months or longer	81.7
Available-for-sale Securities, Gross Unrealized Losses, 12 months or longer	(1.3)
Available-for-sale securities, Fair Value, Total	81.7
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	1.3
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, Continuous Unrealized Loss Position, Accumulated Loss		$ 3.9

Investments - Reconciliation of Other than Temporary Impairment on Fixed Maturity (Detail) (USD $)	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Investments, Debt and Equity Securities [Abstract]
Document Period End Date			Jun. 30, 2014
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses	$ 0	$ 0	$ 0	$ 0
Balance at the beginning of the period	2,700,000	2,700,000	2,700,000	2,700,000
Increases attributable to credit losses on securities:
Other-than-temporary impairment was not previously recognized	0	0	0	0
Balance at the end of the period	$ 2,700,000	$ 2,700,000	$ 2,700,000	$ 2,700,000

Investments - Other-than-Temporary Impairments (Detail) (USD $)	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Mar. 31, 2014	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2012
Document Period End Date			Jun. 30, 2014
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Credit Losses on Debt Securities Held	$ 2,700,000	$ 2,700,000	$ 2,700,000	$ 2,700,000	$ 2,700,000	$ 2,700,000	$ 2,700,000	$ 2,700,000
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses	0	0	0	0
Other-than-temporary impairment was not previously recognized	$ 0	$ 0	$ 0	$ 0

Investments - Portfolio of Asset-Backed Loans and Other Invested Assets (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Mar. 31, 2014	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Document Period End Date			Jun. 30, 2014
Asset-backed loans, by major industry:
Total asset-backed loans	$ 731.0		$ 731.0			$ 565.6
Less: Allowance for credit losses	6.7		6.7			5.2
Total asset-backed loans, net	724.3		724.3			560.4
Financing Receivable, Allowance for Credit Losses	6.7	3.1	6.7	3.1	7.0	5.2	2.8	1.4
Provision for Loan, Lease, and Other Losses	(0.3)	0.3	1.5	1.7
Wholesale [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	169.2		169.2			252.9
Apparel [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	99.0		99.0			125.8
Jewelry [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	13.0		13.0			25.1
Manufacturing [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	60.2		60.2			34.3
Other [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	93.7		93.7			41.8
Transportation [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	45.9		45.9			85.7
Electronics [Member]
Asset-backed loans, by major industry:
Total asset-backed loans	$ 250.0		$ 250.0

Investments - Schedule of Allowance for Credit Losses (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Investments, Debt and Equity Securities [Abstract]
Document Period End Date			Jun. 30, 2014
Allowance for credit losses:
Balance at beginning of period	$ 7.0	$ 2.8	$ 5.2	$ 1.4
Provision for credit losses	(0.3)	0.3	1.5	1.7
Balance at end of period	$ 6.7	$ 3.1	$ 6.7	$ 3.1

Investments - Schedule of Credit Quality of Asset-Based Loan Portfolio (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014	Sep. 30, 2013
Financing Receivable, Recorded Investment [Line Items]
Document Period End Date	Jun. 30, 2014
Asset-based loans, by credit quality rating
Total asset-backed loans	$ 731.0	$ 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	252.4	222.0
Special Mention [Member]
Asset-based loans, by credit quality rating
Total asset-backed loans	302.1	36.7
Pass [Member]
Asset-based loans, by credit quality rating
Total asset-backed loans	$ 176.5	$ 306.9

Investments - Net Investment Income (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Schedule of Investments [Line Items]
Document Period End Date			Jun. 30, 2014
Gross investment income	$ 217.7	$ 191.8	$ 632.8	$ 548.0
External investment expense	(6.8)	(3.6)	(14.3)	(10.5)
Net investment income	210.9	188.2	618.5	537.5
Fixed maturity available-for-sale securities [Member]
Schedule of Investments [Line Items]
Gross investment income	196.6	178.0	581.9	506.4
Equity available-for-sale securities [Member]
Schedule of Investments [Line Items]
Gross investment income	7.1	3.9	16.7	11.5
Policy loans [Member]
Schedule of Investments [Line Items]
Gross investment income	0.2	0.1	0.5	0.6
Invested cash and short-term investments [Member]
Schedule of Investments [Line Items]
Gross investment income	0.1	0.2	0.2	1.4
Asset based loan receivables [Member]
Schedule of Investments [Line Items]
Gross investment income	12.2	8.2	30.7	25.8
Other investments [Member]
Schedule of Investments [Line Items]
Gross investment income	$ 1.5	$ 1.4	$ 2.8	$ 2.3

Investments - Net Investment Gains (Losses) (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Gain (Loss) on Investments [Abstract]
Document Period End Date			Jun. 30, 2014
Net realized gains before other-than-temporary impairments	$ 75.0	$ 34.7	$ 92.7	$ 280.2
Gross other-than-temporary impairments	(0.6)	(0.7)	(0.6)	(1.6)
Net realized gains on fixed maturity available-for-sale securities	74.4	34.0	92.1	278.6
Realized gains on equity securities	3.0	4.5	13.8	6.4
Net realized gains on securities	77.4	38.5	105.9	285.0
Realized gains (losses) on certain derivative instruments	62.7	54.0	173.3	99.3
Unrealized gains on certain derivative instruments	38.9	(34.0)	78.2	27.3
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net	0.3	0	0.3	0
Change in fair value of derivatives	101.9	20.0	251.8	126.6
Realized gains on other invested assets	5.3	(0.2)	9.7	(0.1)
Net investment gains (losses)	$ 184.6	$ 58.3	$ 367.4	$ 411.5

Investments - Cash Flows from Consolidated Investing Activities by Security (Details) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Gain (Loss) on Investments [Line Items]
Document Period End Date	Jun. 30, 2014
Proceeds from investments sold, matured or repaid	$ 4,754.5	$ 7,396.3
Cost of investments acquired	(5,929.7)	(7,271.4)
Available-for-sale Securities [Member]
Gain (Loss) on Investments [Line Items]
Proceeds from investments sold, matured or repaid		7,052.1
Cost of investments acquired	(5,594.5)	(7,148.7)
Trading (acquired for holding) [Member]
Gain (Loss) on Investments [Line Items]
Proceeds from investments sold, matured or repaid	54.9	91.8
Cost of investments acquired	(67.8)	(10.2)
Derivative and other [Member]
Gain (Loss) on Investments [Line Items]
Proceeds from investments sold, matured or repaid	297.5	252.4
Cost of investments acquired	(267.4)	(112.5)
Net Investment Income [Member] \| Available-for-sale Securities [Member]
Gain (Loss) on Investments [Line Items]
Proceeds from investments sold, matured or repaid	$ 4,402.1

Derivative Financial Instruments - Fair Value of Outstanding Derivative Contracts in Condensed Consolidated Balance Sheets (Detail) (USD $)
In Millions, unless otherwise specified

9 Months Ended

Jun. 30, 2014

Sep. 30, 2013

Jun. 30, 2014

Call options [Member]

Sep. 30, 2013

Call options [Member]

Jun. 30, 2014

Derivatives designated as hedging instruments [Member]

Sep. 30, 2013

Derivatives designated as hedging instruments [Member]

Jun. 30, 2014

Derivatives designated as hedging instruments [Member]

Interest Rate Contract [Member]

Accounts payable and other current liabilities [Member]

Sep. 30, 2013

Derivatives designated as hedging instruments [Member]

Interest Rate Contract [Member]

Accounts payable and other current liabilities [Member]

Jun. 30, 2014

Derivatives designated as hedging instruments [Member]

Interest Rate Contract [Member]

Other liabilities [Member]

Sep. 30, 2013

Derivatives designated as hedging instruments [Member]

Interest Rate Contract [Member]

Other liabilities [Member]

Jun. 30, 2014

Derivatives designated as hedging instruments [Member]

Commodity swap and option agreements [Member]

Receivables, net [Member]

Sep. 30, 2013

Derivatives designated as hedging instruments [Member]

Commodity swap and option agreements [Member]

Receivables, net [Member]

Jun. 30, 2014

Derivatives designated as hedging instruments [Member]

Foreign exchange forward agreements [Member]

Receivables, net [Member]

Sep. 30, 2013

Derivatives designated as hedging instruments [Member]

Foreign exchange forward agreements [Member]

Receivables, net [Member]

Jun. 30, 2014

Derivatives designated as hedging instruments [Member]

Foreign exchange forward agreements [Member]

Accounts payable and other current liabilities [Member]

Sep. 30, 2013

Derivatives designated as hedging instruments [Member]

Foreign exchange forward agreements [Member]

Accounts payable and other current liabilities [Member]

Jun. 30, 2014

Derivatives designated as hedging instruments [Member]

Foreign exchange contracts [Member]

Other assets [Member]

Sep. 30, 2012

Derivatives designated as hedging instruments [Member]

Foreign exchange contracts [Member]

Other assets [Member]

Jun. 30, 2014

Derivatives designated as hedging instruments [Member]

Foreign exchange contracts [Member]

Other liabilities [Member]

Sep. 30, 2013

Derivatives designated as hedging instruments [Member]

Foreign exchange contracts [Member]

Other liabilities [Member]

Jun. 30, 2014

Derivatives designated as hedging instruments [Member]

Commodity contracts [Member]

Accounts payable and other current liabilities [Member]

Sep. 30, 2013

Derivatives designated as hedging instruments [Member]

Commodity contracts [Member]

Accounts payable and other current liabilities [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Equity conversion feature of preferred stock [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Equity conversion feature of preferred stock [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Foreign exchange forward agreements [Member]

Accounts payable and other current liabilities [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Foreign exchange forward agreements [Member]

Other liabilities [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Foreign exchange contracts [Member]

Receivables, net [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Foreign exchange contracts [Member]

Receivables, net [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Commodity contracts [Member]

Receivables, net [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Commodity contracts [Member]

Derivatives For Trading And Investment [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Commodity contracts [Member]

Other liabilities [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Commodity contracts [Member]

Other liabilities [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Call options [Member]

Derivatives For Trading And Investment [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Call options [Member]

Derivatives For Trading And Investment [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

FIA embedded derivatives [Member]

Contractholder funds [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

FIA embedded derivatives [Member]

Contractholder funds [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Futures contracts [Member]

Derivatives For Trading And Investment [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Futures contracts [Member]

Derivatives For Trading And Investment [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Futures contracts [Member]

Other liabilities [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Futures contracts [Member]

Other liabilities [Member]

Jun. 30, 2014

Not Designated as Hedging Instrument [Member]

Embedded Derivative Financial Instruments [Member]

Derivatives For Trading And Investment [Member]

Sep. 30, 2013

Not Designated as Hedging Instrument [Member]

Embedded Derivative Financial Instruments [Member]

Derivatives For Trading And Investment [Member]

Jun. 30, 2014

Fair Value, Measurements, Recurring [Member]

Foreign exchange forward agreements [Member]

Sep. 30, 2013

Fair Value, Measurements, Recurring [Member]

Foreign exchange forward agreements [Member]

Jun. 30, 2014

Fair Value, Measurements, Recurring [Member]

Call options [Member]

Sep. 30, 2013

Fair Value, Measurements, Recurring [Member]

Call options [Member]

Jun. 30, 2014

Level 2 [Member]

Fair Value, Measurements, Recurring [Member]

Foreign exchange forward agreements [Member]

Sep. 30, 2013

Level 2 [Member]

Fair Value, Measurements, Recurring [Member]

Foreign exchange forward agreements [Member]

Jun. 30, 2014

Level 2 [Member]

Fair Value, Measurements, Recurring [Member]

Call options [Member]

Sep. 30, 2013

Level 2 [Member]

Fair Value, Measurements, Recurring [Member]

Call options [Member]

Derivatives, Fair Value [Line Items]

Document Period End Date

Jun. 30, 2014

Total asset derivatives

$ 324.6

$ 221.8

$ 2.1

$ 1.3

$ 0.4

$ 0.7

$ 1.7

$ 0.1

$ 0

$ 338.6

$ 227.7

$ 0.1

$ 3.7

$ 0.1

$ 324.6

$ 221.8

$ 0.1

$ 0

$ 11.6

$ 0

Derivatives

324.7

221.8

0.9

^[1]

1.8

^[1]

324.7

^[1]

221.8

^[1]

0.9

^[1]

1.8

^[1]

324.7

^[1]

221.8

^[1]

Total liability derivatives

$ 7.2

$ 5.2

$ 1.8

$ 0

$ 0.1

$ 0

$ 5.0

$ 4.6

$ 0.3

$ 0.1

$ 0

$ 0.5

$ 1,876.3

$ 1,888.6

$ 0

$ 330.8

$ 5.3

$ 0.3

$ 4.3

$ 1.9

$ 1,864.5

$ 1,544.4

$ 0

$ 1.0

[1]	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.

- 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

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		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Derivative Instruments, Gain (Loss) [Line Items]
Document Period End Date			Jun. 30, 2014
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	$ (3.0)	$ 3.2	$ (3.9)	$ 4.6
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0	0	(0.1)
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	(1.3)	0.6	(2.2)	0.1
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)	1.3	(1.0)	1.4	(3.4)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0	0	(0.1)
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	0.1	(0.3)	0.1	(0.2)
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)	(2.4)	4.0	(3.6)	7.2
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0		0
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	(1.0)	0.5	(2.0)	(0.4)
Interest Expense [Member] \| Interest Rate Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)			(1.9)	0
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0		0
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	(0.4)	0		0
Interest Expense [Member] \| Foreign exchange contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)			(0.4)
Net consumer products sales [Member] \| Interest Rate Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	(1.9)
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	0.2	0.2	0.8
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0		0
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	$ 0	$ 0.4	$ 0.1	$ 0.7

Derivative Financial Instruments - Summary of Gain (Loss) Recognized in Income on Derivatives (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Derivative Instruments, Gain (Loss) [Line Items]
Document Period End Date			Jun. 30, 2014
Gain (Loss) Recognized in Income on Derivatives	$ 283.4	$ 136.2	$ 547.2	$ 172.2
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net	0.3	0	0.3	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	38.0	52.6	(12.7)	81.9
Commodity contracts [Member] \| Other (expense) income, net [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	(2.2)	9.6	(12.4)	0.8
Bronze Commodity Contract [Member] \| Other (expense) income, net [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives		(0.2)
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		0	(0.2)
Foreign exchange contracts [Member] \| Other (expense) income, net [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	(0.2)	0.5	0.4	(1.8)
Call options [Member] \| Net investment gains [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	91.1	16.5	226.6	114.1
Futures contracts [Member] \| Net investment gains [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivatives	10.5	3.5	24.9	12.5
Embedded Derivative Financial Instruments [Member] \| Net investment gains [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net	0.3	0	0.3	0
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	$ 145.8	$ 53.7	$ 320.1	$ (35.1)

Derivative Financial Instruments - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended																	9 Months Ended				9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013	Jun. 30, 2014 Futures contracts [Member] Contract	Sep. 30, 2013 Futures contracts [Member] Contract	Jun. 30, 2014 Nomura Fund Linked Note [Member]	Jun. 16, 2014 Nomura Fund Linked Note [Member]	Jun. 30, 2014 Call options [Member]	Sep. 30, 2013 Call options [Member]	Jun. 30, 2014 Swap [Member] Natural Gas Commodity Contract [Member] MMBTU	Sep. 30, 2013 Swap [Member] Natural Gas Commodity Contract [Member] MMBTU	Jun. 30, 2014 Swap [Member] Oil Commodity Contract [Member] MBbls	Sep. 30, 2013 Swap [Member] Oil Commodity Contract [Member] MBbls	Jun. 30, 2014 Spectrum Brands [Member]	Sep. 30, 2013 Spectrum Brands [Member]	Jun. 30, 2014 Spectrum Brands [Member] Standby Letters of Credit [Member]	Sep. 30, 2013 Spectrum Brands [Member] Standby Letters of Credit [Member]	Jun. 30, 2014 Spectrum Brands [Member] Zinc Commodity Swap Contract [Member] T	Jun. 30, 2014 Spectrum Brands [Member] Silver Commodity Swap Contract [Member] ozt	Sep. 30, 2013 Spectrum Brands [Member] Silver Commodity Swap Contract [Member] ozt	Jun. 30, 2014 Spectrum Brands [Member] Bronze Commodity Contract [Member]	Jun. 30, 2014 Spectrum Brands [Member] Interest Rate Contract [Member]	Jun. 30, 2014 Spectrum Brands [Member] Foreign exchange contracts [Member]	Jun. 30, 2014 Remainder of 2014 [Member] Swap [Member] Natural Gas Commodity Contract [Member] MMBTU	Jun. 30, 2014 Remainder of 2014 [Member] Swap [Member] Oil Commodity Contract [Member] MBbls	Jun. 30, 2014 Year Two [Member] Swap [Member] Natural Gas Commodity Contract [Member]	Jun. 30, 2014 Year Two [Member] Swap [Member] Oil Commodity Contract [Member] MBbls	Jun. 30, 2014 Not Designated as Hedging Instrument [Member]	Sep. 30, 2013 Not Designated as Hedging Instrument [Member]	Jun. 30, 2014 Cash and Cash Equivalents [Member] Call options [Member]	Sep. 30, 2013 Cash and Cash Equivalents [Member] Call options [Member]	Jun. 30, 2014 Derivatives For Trading And Investment [Member] Not Designated as Hedging Instrument [Member] Futures contracts [Member]	Sep. 30, 2013 Derivatives For Trading And Investment [Member] Not Designated as Hedging Instrument [Member] Futures contracts [Member]	Jun. 30, 2014 Derivatives For Trading And Investment [Member] Not Designated as Hedging Instrument [Member] Commodity contracts [Member]	Jun. 30, 2014 Derivatives For Trading And Investment [Member] Not Designated as Hedging Instrument [Member] Call options [Member]	Sep. 30, 2013 Derivatives For Trading And Investment [Member] Not Designated as Hedging Instrument [Member] Call options [Member]
Derivative Financial Instruments [Line Items]
Derivative, Fixed Interest Rate																								1.36%
Derivative Asset, Collateral, Obligation to Return Cash, Offset										$ 209,300,000	$ 72,000,000																					$ 152,100,000	$ 72,000,000
Derivative, Average Forward Price																										103.82	4.47	97.62
Natural Gas, Volume												8,211,000.0	16,018,000													8,211,000.0
Derivative Asset, Fair Value, Gross Asset										324,600,000	221,800,000																			338,600,000	227,700,000			100,000	0	100,000	324,600,000	221,800,000
Contract value																				9,900,000	700,000	1,000,000	3,900,000		221,500,000
Derivative, Nonmonetary Notional Amount																					35	45
Derivative net loss/gain																				0				0	2,100,000
Derivative net loss/gain, net of tax benefit/expense																				0					600,000
Derivative net loss/gain, non-controlling interest																								0	1,500,000
Estimated amount of derivative net losses/gains to be reclassified from AOCI into earnings over the next twelve months	(1,300,000)	600,000	(2,200,000)	100,000																0				0	2,000,000
Derivative, Notional Amount	7,163,300,000		7,163,300,000		6,407,400,000											154,300,000	108,500,000							300,000,000
Weight of raw materials under derivative contract																				5
Cash collateral						8,700,000	5,900,000									500,000
Standby letters of credit																		0	0
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
Futures contracts						2,016	1,693
Derivative, Percentage of Production Volume Covered by Derivative Financial Instruments	68.00%	77.00%	74.00%	70.00%
Derivative, Commodity Contract, Oil Volume														323,000.0	375.0												137,000.0		186,000.0
Derivative Asset, Fair Value, Amount Offset Against Collateral										115,300,000	149,800,000
Investment Owned, Balance, Principal Amount									35,000,000
Embedded Derivative, Fair Value of Embedded Derivative Liability								$ 11,600,000	$ 11,300,000

Derivative Financial Instruments - FGL's Exposure to Credit Loss on Call Options Held (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014	Sep. 30, 2013
Derivatives, Fair Value [Line Items]
Document Period End Date	Jun. 30, 2014
Derivative, Notional Amount	$ 7,163.3	$ 6,407.4
Bank of America [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	A/*/A
Derivative, Notional Amount	2,150.9	2,037.8
Deutsche Bank [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	*/A3/A
Derivative, Notional Amount	2,116.6	1,620.4
Morgan Stanley [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	A+/A2/A
Derivative, Notional Amount	2,639.8	2,264.1
Royal Bank of Scotland [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	A-/*/A-
Derivative, Notional Amount	0	364.3
Barclay's Bank [Member]
Derivatives, Fair Value [Line Items]
Credit Rating (Moody's/S&P)	A/A2/A
Derivative, Notional Amount	256.0	120.8
Call options [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Amount Offset Against Collateral	115.3	149.8
Derivative Asset, Fair Value, Gross Asset	324.6	221.8
Derivative Asset, Collateral, Obligation to Return Cash, Offset	209.3	72.0
Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	338.6	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	324.6	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	43.2	70.7
Derivative Asset, Fair Value, Gross Asset	100.4	70.7
Derivative Asset, Collateral, Obligation to Return Cash, Offset	57.2	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	38.4	28.7
Derivative Asset, Fair Value, Gross Asset	98.1	51.7
Derivative Asset, Collateral, Obligation to Return Cash, Offset	76.5	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	22.5	26.7
Derivative Asset, Fair Value, Gross Asset	114.9	75.7
Derivative Asset, Collateral, Obligation to Return Cash, Offset	75.6	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	0	20.3
Derivative Asset, Fair Value, Gross Asset	0	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	11.2	3.4
Derivative Asset, Fair Value, Gross Asset	11.2	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		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014 Swap [Member] Natural Gas Commodity Contract [Member] MMBTU	Sep. 30, 2013 Swap [Member] Natural Gas Commodity Contract [Member] MMBTU	Jun. 30, 2014 Swap [Member] Natural Gas Commodity Contract [Member] Remainder of 2014 [Member] MMBTU	Jun. 30, 2014 Swap [Member] Oil Commodity Contract [Member] MBbls	Sep. 30, 2013 Swap [Member] Oil Commodity Contract [Member] MBbls	Jun. 30, 2014 Swap [Member] Oil Commodity Contract [Member] Year Two [Member] MBbls	Jun. 30, 2014 Swap [Member] Oil Commodity Contract [Member] Remainder of 2014 [Member] MBbls	Jun. 30, 2014 Swap [Member] Energy Related Derivative [Member]
Derivative [Line Items]
Derivative, Percentage of Production Volume Covered by Derivative Financial Instruments	68.00%	77.00%	74.00%	70.00%
Document Period End Date			Jun. 30, 2014
Natural Gas, Volume					8,211,000.0	16,018,000.0	8,211,000.0
Weighted average strike price per Mmbtu/Bbl							4.15			94.98	91.87
June 30, 2014					$ (2.5)		$ (2.5)	$ (1.8)		$ (0.3)	$ (1.5)	$ (4.3)
Derivative, Commodity Contract, Oil Volume								323,000.0	375.0	186,000.0	137,000.0

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

9 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 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

$ 930.6

$ 502.7

$ 930.6

$ 502.7

$ 755.6

$ 523.5

$ 419.0

$ 206.0

Document Period End Date

Jun. 30, 2014

Assets

Cash and cash equivalents

1,455.9

1,243.7

1,455.9

1,243.7

1,899.7

1,470.7

Derivatives, Assets

Derivatives

324.7

221.8

Fixed maturity securities, available-for-sale:

Asset-backed loans

724.3

560.4

Derivatives, Liabilities

Equity conversion feature of preferred stock

330.8

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

1.5

2.1

(0.3)

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

15.9

(10.8)

20.5

(9.6)

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

191.0

106.3

425.3

394.7

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

(1.0)

(9.6)

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

(13.5)

(11.8)

(15.9)

(25.5)

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

(18.9)

^[1],[2]

^[1]

(23.9)

^[1],[2]

(53.0)

^[1]

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

2,019.4

1,733.2

2,019.4

1,733.2

2,234.5

1,875.2

1,842.3

1,782.8

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

112.9

(106.3)

340.9

(46.8)

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

150.6

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

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

(328.0)

(2.8)

(347.3)

(2.8)

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

^[2]

^[1]

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

5.9

5.1

5.9

5.1

10.7

5.0

5.3

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)

(0.1)

(0.3)

(0.2)

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

5.0

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

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

(0.1)

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

(4.8)

^[2]

^[1]

(3.8)

^[2]

(10.5)

^[1]

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

83.9

5.9

83.9

5.9

5.7

6.2

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)

0.1

(0.3)

0.4

(0.1)

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

83.8

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

^[2]

^[1]

(6.0)

^[2]

^[1]

Corporates [Member]

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

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

745.2

439.0

745.2

439.0

657.0

461.1

356.5

135.3

Derivatives, Liabilities

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

(0.3)

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

14.4

(12.0)

18.4

(10.8)

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

88.9

106.2

283.2

383.6

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

(1.0)

(9.6)

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

(11.7)

(2.4)

(25.4)

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

(14.1)

^[2]

^[1]

(14.1)

^[2]

(33.8)

^[1]

Hybrids [Member]

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

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

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

(8.7)

^[1]

Municipals [Member]

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

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

36.5

35.6

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)

0.9

1.5

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

^[2]

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

1.3

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

1.5

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

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

(13.5)

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

^[2]

Equity 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

11.7

6.0

11.7

10.0

Derivatives, Liabilities

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

1.2

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

0.5

1.6

0.5

1.6

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

5.5

0.1

5.5

10.1

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

^[2]

Nomura Fund Linked Note [Member]

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

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

11.6

Derivatives, Liabilities

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

11.3

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

^[2]

Embedded Derivative Financial Instruments [Member]

Derivatives, Liabilities

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

0.3

Other Invested Assets [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

174.3

31.2

Recurring [Member]

Assets

Cash and cash equivalents

1,455.9

^[3],[4]

1,455.9

^[3],[4]

1,899.7

^[3],[4]

Contingent purchase price reduction receivable

41.5

^[3]

41.5

^[3]

41.0

^[3]

Derivatives, Liabilities

Equity conversion feature of preferred stock

330.8

^[3]

Liabilities, Fair Value Disclosure, Recurring

2,031.2

^[3]

2,031.2

^[3]

1,888.6

Funds Withheld Receivable

158.5

^[3]

158.5

^[3]

Assets, Fair Value Disclosure, Recurring

19,524.4

^[3]

19,524.4

^[3]

17,820.9

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

410.5

^[3]

410.5

^[3]

1,001.8

^[3]

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

Derivatives, Assets

Derivatives

0.9

^[3]

0.9

^[3]

1.8

^[3]

Derivatives, Liabilities

Derivative Liability

5.6

^[3]

5.6

^[3]

10.0

^[3]

Recurring [Member] | Commodity Option [Member]

Derivatives, Assets

Derivatives

1.4

^[3]

1.4

^[3]

4.1

^[3]

Derivatives, Liabilities

Derivative Liability

4.3

^[3]

4.3

^[3]

2.4

^[3]

Recurring [Member] | Call options [Member]

Derivatives, Assets

Derivatives

324.7

^[3]

324.7

^[3]

221.8

^[3]

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

Fixed maturity securities, available-for-sale:

Equity securities - available-for-sale

663.4

^[3]

663.4

^[3]

271.0

^[4]

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

Derivatives, Liabilities

Derivative Liability

1,864.5

^[3]

1,864.5

^[3]

1,544.4

^[3]

Recurring [Member] | Future contracts [Member]

Derivatives, Liabilities

Derivative Liability

1.0

^[3]

Recurring [Member] | Front Street Future Policyholder Benefits Reserve [Member]

Derivatives, Liabilities

Derivative Liability

154.9

^[3]

154.9

^[3]

Recurring [Member] | Interest Rate Contract [Member]

Derivatives, Liabilities

Derivative Liability

1.9

^[3]

1.9

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,737.7

^[3]

1,737.7

^[3]

1,523.1

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

610.2

^[3]

610.2

^[3]

454.4

^[3]

Recurring [Member] | Corporates [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

10,297.8

^[3]

10,297.8

^[3]

9,418.3

^[3]

Recurring [Member] | Hybrids [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

481.6

^[3]

481.6

^[3]

428.8

^[3]

Recurring [Member] | Municipals [Member]

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,255.7

^[3]

1,255.7

^[3]

1,007.0

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

99.5

^[3]

99.5

^[3]

98.6

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,874.1

^[3]

1,874.1

^[3]

1,368.0

^[3]

Recurring [Member] | Equity [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

97.3

^[3]

97.3

^[3]

81.5

^[4]

Recurring [Member] | Other Invested Assets [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

13.7

Recurring [Member] | Level 1 [Member]

Assets

Cash and cash equivalents

1,455.9

^[3],[4]

1,455.9

^[3],[4]

1,899.7

^[3],[4]

Contingent purchase price reduction receivable

^[3]

Fixed maturity securities, available-for-sale:

Asset-backed loans

Total financial assets

Liabilities

Total debt

^[5]

Derivatives, Liabilities

Equity conversion feature of preferred stock

^[3]

Redeemable preferred stock, excluding equity conversion feature

Financial Liabilities Fair Value Disclosure

Liabilities, Fair Value Disclosure, Recurring

^[3]

Funds Withheld Receivable

^[3]

Assets, Fair Value Disclosure, Recurring

1,812.6

^[3]

1,812.6

^[3]

2,761.4

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

209.4

^[3]

209.4

^[3]

790.9

^[3]

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

Derivatives, Assets

Derivatives

^[3]

Derivatives, Liabilities

Derivative Liability

^[3]

Recurring [Member] | Level 1 [Member] | Commodity Option [Member]

Derivatives, Assets

Derivatives

^[3]

Derivatives, Liabilities

Derivative Liability

^[3]

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

Derivatives, Assets

Derivatives

^[3]

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

Fixed maturity securities, available-for-sale:

Equity securities - available-for-sale

50.0

^[3]

50.0

^[3]

^[4]

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

Derivatives, Liabilities

Derivative Liability

^[3]

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

Derivatives, Liabilities

Derivative Liability

^[3]

Recurring [Member] | Level 1 [Member] | Interest Rate Contract [Member]

Derivatives, Liabilities

Derivative Liability

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Equity securities - trading

97.3

^[3]

97.3

^[3]

70.8

^[4]

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

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

Recurring [Member] | Level 1 [Member] | Other Invested Assets [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

Recurring [Member] | Level 2 [Member]

Assets

Cash and cash equivalents

^[3],[4]

Contingent purchase price reduction receivable

^[3]

Fixed maturity securities, available-for-sale:

Asset-backed loans

Total financial assets

Liabilities

Total debt

5,526.1

^[5]

5,526.1

^[5]

4,773.2

^[5]

Derivatives, Liabilities

Equity conversion feature of preferred stock

^[3]

Redeemable preferred stock, excluding equity conversion feature

Financial Liabilities Fair Value Disclosure

5,526.1

4,773.2

Liabilities, Fair Value Disclosure, Recurring

11.8

^[3]

11.8

^[3]

13.4

Funds Withheld Receivable

158.5

^[3]

158.5

^[3]

Assets, Fair Value Disclosure, Recurring

16,781.2

^[3]

16,781.2

^[3]

14,536.0

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

201.1

^[3]

201.1

^[3]

210.9

^[3]

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

Derivatives, Assets

Derivatives

0.9

^[3]

0.9

^[3]

1.8

^[3]

Derivatives, Liabilities

Derivative Liability

5.6

^[3]

5.6

^[3]

10.0

^[3]

Recurring [Member] | Level 2 [Member] | Commodity Option [Member]

Derivatives, Assets

Derivatives

1.4

^[3]

1.4

^[3]

4.1

^[3]

Derivatives, Liabilities

Derivative Liability

4.3

^[3]

4.3

^[3]

2.4

^[3]

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

Derivatives, Assets

Derivatives

324.7

^[3]

324.7

^[3]

221.8

^[3]

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

Fixed maturity securities, available-for-sale:

Equity securities - available-for-sale

607.4

^[3]

607.4

^[3]

271.0

^[4]

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

Derivatives, Liabilities

Derivative Liability

^[3]

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

Derivatives, Liabilities

Derivative Liability

1.0

^[3]

Recurring [Member] | Level 2 [Member] | Front Street Future Policyholder Benefits Reserve [Member]

Derivatives, Liabilities

Derivative Liability

^[3]

Recurring [Member] | Level 2 [Member] | Interest Rate Contract [Member]

Derivatives, Liabilities

Derivative Liability

1.9

^[3]

1.9

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,731.8

^[3]

1,731.8

^[3]

1,518.1

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

526.3

^[3]

526.3

^[3]

448.7

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

9,552.6

^[3]

9,552.6

^[3]

8,957.2

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

481.6

^[3]

481.6

^[3]

428.8

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,219.2

^[3]

1,219.2

^[3]

1,007.0

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

99.5

^[3]

99.5

^[3]

98.6

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

1,874.1

^[3]

1,874.1

^[3]

1,368.0

^[3]

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

Fixed maturity securities, available-for-sale:

Equity securities - trading

^[3]

^[4]

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

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

Recurring [Member] | Level 2 [Member] | Other Invested Assets [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

2.1

^[3]

2.1

^[3]

Recurring [Member] | Level 3 [Member]

Assets

Cash and cash equivalents

^[3],[4]

Contingent purchase price reduction receivable

41.5

^[3]

41.5

^[3]

41.0

^[3]

Fixed maturity securities, available-for-sale:

Asset-backed loans

724.3

560.4

Total financial assets

884.9

591.6

Liabilities

Total debt

^[5]

Derivatives, Liabilities

Equity conversion feature of preferred stock

330.8

^[3]

Redeemable preferred stock, excluding equity conversion feature

377.1

12,891.5

12,378.6

Financial Liabilities Fair Value Disclosure

12,891.5

12,755.7

Liabilities, Fair Value Disclosure, Recurring

2,019.4

^[3]

2,019.4

^[3]

1,875.2

Funds Withheld Receivable

^[3]

Assets, Fair Value Disclosure, Recurring

930.6

^[3]

930.6

^[3]

523.5

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Derivatives, Assets

Derivatives

^[3]

Derivatives, Liabilities

Derivative Liability

^[3]

Recurring [Member] | Level 3 [Member] | Commodity Option [Member]

Derivatives, Assets

Derivatives

^[3]

Derivatives, Liabilities

Derivative Liability

^[3]

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

Derivatives, Assets

Derivatives

^[3]

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

Fixed maturity securities, available-for-sale:

Equity securities - available-for-sale

6.0

^[3]

6.0

^[3]

^[4]

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

Derivatives, Liabilities

Derivative Liability

1,864.5

^[3]

1,864.5

^[3]

1,544.4

^[3]

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

Derivatives, Liabilities

Derivative Liability

^[3]

Recurring [Member] | Level 3 [Member] | Front Street Future Policyholder Benefits Reserve [Member]

Derivatives, Liabilities

Derivative Liability

154.9

^[3]

154.9

^[3]

Recurring [Member] | Level 3 [Member] | Interest Rate Contract [Member]

Derivatives, Liabilities

Derivative Liability

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

5.9

^[3]

5.9

^[3]

5.0

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

83.9

^[3]

83.9

^[3]

5.7

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

745.2

^[3]

745.2

^[3]

461.1

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

36.5

^[3]

36.5

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Available-for-sale Securities

^[3]

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

Fixed maturity securities, available-for-sale:

Equity securities - trading

^[3]

10.7

^[4]

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

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

160.6

31.2

Recurring [Member] | Level 3 [Member] | Other Invested Assets [Member]

Fixed maturity securities, available-for-sale:

Equity securities - trading

11.6

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

41.5

41.0

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

^[2]

^[1]

^[2]

^[1]

FIA embedded derivatives, included in contractholder funds [Member]

Derivatives, Liabilities

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

1,864.5

1,585.9

1,864.5

1,585.9

1,718.7

1,544.4

1,639.6

1,550.8

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

145.8

(53.7)

320.1

35.1

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

^[2]

^[1]

Front Street Future Policyholder Benefits Reserve [Member]

Derivatives, Liabilities

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

154.9

151.0

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

5.1

8.1

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

(1.2)

(3.8)

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

^[2]

Equity conversion feature of preferred stock [Member]

Derivatives, Liabilities

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

147.3

364.8

330.8

202.7

232.0

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

(38.0)

(52.6)

12.7

(81.9)

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

(326.8)

(2.8)

(343.5)

(2.8)

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

^[2]

^[1]

Reported Value Measurement [Member]

Fixed maturity securities, available-for-sale:

Asset-backed loans

724.3

Total financial assets

884.9

Liabilities

Total debt

5,303.4

^[5]

5,303.4

^[5]

Derivatives, Liabilities

14,353.4

Financial Liabilities Fair Value Disclosure

19,656.8

Reported Value Measurement [Member] | Policy loans [Member]

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

160.6

Reported Value Measurement [Member] | Recurring [Member]

Fixed maturity securities, available-for-sale:

Asset-backed loans

560.4

Total financial assets

591.6

Liabilities

Total debt

4,896.1

^[5]

Derivatives, Liabilities

Redeemable preferred stock, excluding equity conversion feature

329.4

13,703.8

Financial Liabilities Fair Value Disclosure

18,929.3

Reported Value Measurement [Member] | Recurring [Member] | Policy loans [Member]

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

31.2

Estimate of Fair Value Measurement [Member] | Recurring [Member]

Fixed maturity securities, available-for-sale:

Asset-backed loans

724.3

560.4

Total financial assets

884.9

591.6

Liabilities

Total debt

5,526.1

^[5]

5,526.1

^[5]

4,773.2

^[5]

Derivatives, Liabilities

Redeemable preferred stock, excluding equity conversion feature

377.1

12,891.5

12,378.6

Financial Liabilities Fair Value Disclosure

18,417.6

17,528.9

Estimate of Fair Value Measurement [Member] | Recurring [Member] | Policy loans [Member]

Fixed maturity securities, available-for-sale:

Policy loans and other invested assets

$ 160.6

$ 31.2

[1]	(a)The net transfers in and out of Level 3 during the nine months ended June 30, 2013 were exclusively to or from Level 2.
[2]	This includes a $6.0 transfer to asset-backed securities from commercial mortgage-backed securities, the remaining transfers were from level 3 to level 2.
[3]	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.
[4]	The fair values of cash equivalents and equity investments set forth above are generally based on quoted or observed market prices.
[5]	(a)

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

9 Months Ended

12 Months Ended

9 Months Ended

Jun. 30, 2014

Sep. 30, 2013

Jun. 30, 2014

Asset-backed securities [Member]

Broker Quoted [Member]

Sep. 30, 2013

Asset-backed securities [Member]

Broker Quoted [Member]

Jun. 30, 2014

Commercial mortgage-backed securities [Member]

Broker Quoted [Member]

Sep. 30, 2013

Commercial mortgage-backed securities [Member]

Broker Quoted [Member]

Jun. 30, 2014

Corporates [Member]

Broker Quoted [Member]

Sep. 30, 2013

Corporates [Member]

Broker Quoted [Member]

Jun. 30, 2014

Corporates [Member]

Matrix Pricing [Member]

Sep. 30, 2013

Corporates [Member]

Matrix Pricing [Member]

Jun. 30, 2014

Municipal Bonds [Member]

Market pricing [Member]

Jun. 30, 2014

Municipal Bonds [Member]

Broker Quoted [Member]

Jun. 30, 2014

Equity Securities [Member]

Sep. 30, 2013

Equity Securities [Member]

Jun. 30, 2014

Equity Securities [Member]

Market pricing [Member]

Sep. 30, 2013

Equity Securities [Member]

Option Pricing [Member]

Jun. 30, 2014

Equity Securities [Member]

Broker Quoted [Member]

Jun. 30, 2014

Nomura Fund Linked Note [Member]

Option Pricing [Member]

Jun. 30, 2014

Fair Value, Measurements, Recurring [Member]

Sep. 30, 2013

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Contingent purchase price reduction receivable [Member]

Sep. 30, 2013

Contingent purchase price reduction receivable [Member]

Jun. 30, 2014

Contingent purchase price reduction receivable [Member]

Discounted cash flow [Member]

Jun. 30, 2014

Nomura Fund Linked Note [Member]

Jun. 16, 2014

Nomura Fund Linked Note [Member]

Jun. 30, 2014

Fixed Index Annuity [Member]

Sep. 30, 2013

Fixed Index Annuity [Member]

Jun. 30, 2014

Fixed Index Annuity [Member]

Discounted cash flow [Member]

Jun. 30, 2014

Fixed Index Annuity [Member]

Fair Value, Measurements, Recurring [Member]

Sep. 30, 2013

Fixed Index Annuity [Member]

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Front Street Future Policyholder Benefits Reserve [Member]

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Equity conversion feature of preferred stock [Member]

Sep. 30, 2013

Equity conversion feature of preferred stock [Member]

Jun. 30, 2014

Equity conversion feature of preferred stock [Member]

Monte Carlo simulation / Option model [Member]

Jun. 30, 2014

Minimum [Member]

Asset-backed securities [Member]

Jun. 30, 2014

Minimum [Member]

Commercial mortgage-backed securities [Member]

Jun. 30, 2014

Minimum [Member]

Corporates [Member]

Jun. 30, 2013

Minimum [Member]

Corporates [Member]

Jun. 30, 2013

Minimum [Member]

Hybrids [Member]

Jun. 30, 2014

Minimum [Member]

Contingent purchase price reduction receivable [Member]

Jun. 30, 2013

Minimum [Member]

Contingent purchase price reduction receivable [Member]

Jun. 30, 2014

Minimum [Member]

Fixed Index Annuity [Member]

Jun. 30, 2013

Minimum [Member]

Fixed Index Annuity [Member]

Jun. 30, 2013

Minimum [Member]

Equity conversion feature of preferred stock [Member]

Jun. 30, 2014

Maximum [Member]

Asset-backed securities [Member]

Jun. 30, 2014

Maximum [Member]

Commercial mortgage-backed securities [Member]

Jun. 30, 2013

Maximum [Member]

Commercial mortgage-backed securities [Member]

Jun. 30, 2014

Maximum [Member]

Corporates [Member]

Jun. 30, 2013

Maximum [Member]

Corporates [Member]

Jun. 30, 2013

Maximum [Member]

Hybrids [Member]

Jun. 30, 2014

Maximum [Member]

Contingent purchase price reduction receivable [Member]

Jun. 30, 2013

Maximum [Member]

Contingent purchase price reduction receivable [Member]

Jun. 30, 2014

Maximum [Member]

Fixed Index Annuity [Member]

Jun. 30, 2013

Maximum [Member]

Fixed Index Annuity [Member]

Jun. 30, 2013

Maximum [Member]

Equity conversion feature of preferred stock [Member]

Jun. 30, 2014

Weighted Average [Member]

Jun. 30, 2014

Weighted Average [Member]

Asset-backed securities [Member]

Jun. 30, 2013

Weighted Average [Member]

Asset-backed securities [Member]

Jun. 30, 2014

Weighted Average [Member]

Commercial mortgage-backed securities [Member]

Jun. 30, 2014

Weighted Average [Member]

Corporates [Member]

Jun. 30, 2013

Weighted Average [Member]

Corporates [Member]

Jun. 30, 2014

Weighted Average [Member]

Municipal Debt Securities [Member]

Jun. 30, 2014

Weighted Average [Member]

Hybrids [Member]

Jun. 30, 2013

Weighted Average [Member]

Hybrids [Member]

Jun. 30, 2014

Weighted Average [Member]

Equities [Member]

Jun. 30, 2014

Weighted Average [Member]

Nomura Fund Linked Note [Member]

Jun. 30, 2014

Weighted Average [Member]

Contingent purchase price reduction receivable [Member]

Jun. 30, 2013

Weighted Average [Member]

Contingent purchase price reduction receivable [Member]

Jun. 30, 2014

Weighted Average [Member]

Fixed Index Annuity [Member]

Jun. 30, 2013

Weighted Average [Member]

Fixed Index Annuity [Member]

Jun. 30, 2013

Weighted Average [Member]

Equity conversion feature of preferred stock [Member]

Jun. 30, 2014

Front Street Future Policyholder Benefits Reserve [Member]

Minimum [Member]

Jun. 30, 2014

Front Street Future Policyholder Benefits Reserve [Member]

Maximum [Member]

Jun. 30, 2014

Front Street Future Policyholder Benefits Reserve [Member]

Weighted Average [Member]

Jun. 30, 2014

Level 1 [Member]

Fair Value, Measurements, Recurring [Member]

Sep. 30, 2013

Level 1 [Member]

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Level 1 [Member]

Fixed Index Annuity [Member]

Fair Value, Measurements, Recurring [Member]

Sep. 30, 2013

Level 1 [Member]

Fixed Index Annuity [Member]

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Level 2 [Member]

Fair Value, Measurements, Recurring [Member]

Sep. 30, 2013

Level 2 [Member]

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Level 2 [Member]

Fixed Index Annuity [Member]

Fair Value, Measurements, Recurring [Member]

Sep. 30, 2013

Level 2 [Member]

Fixed Index Annuity [Member]

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Level 2 [Member]

Front Street Future Policyholder Benefits Reserve [Member]

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Level 3 [Member]

Fair Value, Measurements, Recurring [Member]

Sep. 30, 2013

Level 3 [Member]

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Level 3 [Member]

Fixed Index Annuity [Member]

Fair Value, Measurements, Recurring [Member]

Sep. 30, 2013

Level 3 [Member]

Fixed Index Annuity [Member]

Fair Value, Measurements, Recurring [Member]

Jun. 30, 2014

Level 3 [Member]

Front Street Future Policyholder Benefits Reserve [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]

Assets, Fair Value Disclosure, Recurring

$ 19,524.4

^[1]

$ 17,820.9

$ 1,812.6

^[1]

$ 2,761.4

$ 16,781.2

^[1]

$ 14,536.0

$ 930.6

^[1]

$ 523.5

Document Period End Date

Jun. 30, 2014

Valuation Technique

Broker-quoted

Matrix Pricing

Broker-quoted

Option Pricing

Broker-quoted

Black Scholes model

Discounted cash flow

Monte Carlo simulation / Option model

Derivative Liability

1,864.5

^[1]

1,544.4

^[1]

154.9

^[1]

1,864.5

^[1]

1,544.4

^[1]

154.9

^[1]

Assets, Fair Value Disclosure

930.6

523.5

5.9

5.0

83.9

5.7

653.5

404.5

91.7

56.6

36.5

10.7

6.0

41.5

41.0

Embedded Derivative, Fair Value of Embedded Derivative Liability

11.6

11.3

Probability of collection

88.00%

96.00%

92.00%

Expected term

7 months 15 days

9 months

Discount rate

1.00%

Credit insurance risk premium

12.00%

11.00%

Quoted prices

62.00%

0.00%

142.00%

113.00%

100.00%

90.00%

0.00%

Offered quotes

104.00%

96.00%

90.00%

121.00%

96.00%

121.00%

131.00%

102.00%

103.00%

119.00%

102.00%

97.00%

117.00%

25.00%

100.00%

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

$ 2,019.4

$ 1,875.2

$ 1,864.5

$ 1,544.4

$ 0

$ 330.8

Market value of option

0.00%

48.00%

38.00%

4.00%

SWAP rates

2.00%

3.00%

2.00%

Mortality multiplier

80.00%

Surrender rates

0.50%

75.00%

7.00%

Non-performance spread

0.25%

0.50%

1.50%

Risk margin for uncertainty

0.50%

Annualized volatility of equity

42.00%

Discount yield

11.00%

Non-cash accretion rate

0.00%

Calibration adjustment

0.00%

1.00%

0.30%

[1]	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 - Additional Information (Detail) (USD $)

3 Months Ended

9 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

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

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

$ 6,000,000

Percentage of male contractholder

50.00%

Percentage of female contractholder

50.00%

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

79,300,000

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

(18,900,000)

^[1],[2]

^[2]

(23,900,000)

^[1],[2]

(53,000,000)

^[2]

Asset-backed securities [Member]

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

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

$ (4,800,000)

^[1]

^[2]

$ (3,800,000)

^[1]

$ (10,500,000)

^[2]

[1]	This includes a $6.0 transfer to asset-backed securities from commercial mortgage-backed securities, the remaining transfers were from level 3 to level 2.
[2]	(a)The net transfers in and out of Level 3 during the nine months ended June 30, 2013 were exclusively to or from Level 2.

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

3 Months Ended

9 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

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

Document Period End Date

Jun. 30, 2014

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

$ 0

$ 79,300,000

$ 0

$ 79,300,000

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

Balance at Beginning of Period

755,600,000

419,000,000

523,500,000

206,000,000

Total Gains (Losses) Included in Earnings

1,500,000

2,100,000

(300,000)

Total Gains (Losses) Included in AOCI

15,900,000

(10,800,000)

20,500,000

(9,600,000)

Purchases

191,000,000

106,300,000

425,300,000

394,700,000

Sales

(1,000,000)

(9,600,000)

Settlements

(13,500,000)

(11,800,000)

(15,900,000)

(25,500,000)

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

(18,900,000)

^[1],[2]

^[1]

(23,900,000)

^[1],[2]

(53,000,000)

^[1]

Balance at End of Period

930,600,000

502,700,000

930,600,000

502,700,000

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

Balance at Beginning of Period

2,234,500,000

1,842,300,000

1,875,200,000

1,782,800,000

Total Gains (Losses) Included in Earnings

112,900,000

(106,300,000)

340,900,000

(46,800,000)

Total Gains (Losses) Included in AOCI

Purchases

150,600,000

Sales

Settlements

(328,000,000)

(2,800,000)

(347,300,000)

(2,800,000)

Net transfer In (Out) of Level 3

^[2]

^[1]

Balance at End of Period

2,019,400,000

1,733,200,000

2,019,400,000

1,733,200,000

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

1,718,700,000

1,639,600,000

1,544,400,000

1,550,800,000

Total Gains (Losses) Included in Earnings

145,800,000

(53,700,000)

320,100,000

35,100,000

Total Gains (Losses) Included in AOCI

Purchases

Sales

Settlements

Net transfer In (Out) of Level 3

^[2]

^[1]

Balance at End of Period

1,864,500,000

1,585,900,000

1,864,500,000

1,585,900,000

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

151,000,000

Total Gains (Losses) Included in Earnings

5,100,000

8,100,000

Total Gains (Losses) Included in AOCI

Purchases

150,600,000

Sales

Settlements

(1,200,000)

(3,800,000)

Net transfer In (Out) of Level 3

^[2]

Balance at End of Period

154,900,000

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

364,800,000

202,700,000

330,800,000

232,000,000

Total Gains (Losses) Included in Earnings

(38,000,000)

(52,600,000)

12,700,000

(81,900,000)

Total Gains (Losses) Included in AOCI

Purchases

Sales

Settlements

(326,800,000)

(2,800,000)

(343,500,000)

(2,800,000)

Net transfer In (Out) of Level 3

^[2]

^[1]

Balance at End of Period

147,300,000

Available-for-sale embedded derivatives [Member]

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

Total Gains (Losses) Included in AOCI

Asset-backed securities [Member]

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

Balance at Beginning of Period

10,700,000

5,300,000

5,000,000

15,900,000

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

(100,000)

(300,000)

(200,000)

Purchases

5,000,000

Sales

Settlements

(100,000)

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

(4,800,000)

^[2]

^[1]

(3,800,000)

^[2]

(10,500,000)

^[1]

Balance at End of Period

5,900,000

5,100,000

5,900,000

5,100,000

Commercial mortgage-backed securities [Member]

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

Balance at Beginning of Period

6,200,000

5,700,000

5,000,000

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

100,000

(300,000)

400,000

(100,000)

Purchases

83,800,000

1,000,000

Sales

Settlements

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

^[2]

^[1]

(6,000,000)

^[2]

^[1]

Balance at End of Period

83,900,000

5,900,000

83,900,000

5,900,000

Corporates [Member]

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

Balance at Beginning of Period

657,000,000

356,500,000

461,100,000

135,300,000

Total Gains (Losses) Included in Earnings

(300,000)

Total Gains (Losses) Included in AOCI

14,400,000

(12,000,000)

18,400,000

(10,800,000)

Purchases

88,900,000

106,200,000

283,200,000

383,600,000

Sales

(1,000,000)

(9,600,000)

Settlements

(11,700,000)

(2,400,000)

(25,400,000)

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

(14,100,000)

^[2]

^[1]

(14,100,000)

^[2]

(33,800,000)

^[1]

Balance at End of Period

745,200,000

439,000,000

745,200,000

439,000,000

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)

(8,700,000)

^[1]

Balance at End of Period

Municipals [Member]

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

Balance at Beginning of Period

35,600,000

Total Gains (Losses) Included in Earnings

Total Gains (Losses) Included in AOCI

900,000

1,500,000

Purchases

35,000,000

Sales

Settlements

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

^[2]

Balance at End of Period

36,500,000

Equity securities available-for-sale [Member]

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

Balance at Beginning of Period

10,000,000

Total Gains (Losses) Included in Earnings

1,200,000

Total Gains (Losses) Included in AOCI

500,000

1,600,000

500,000

1,600,000

Purchases

5,500,000

100,000

5,500,000

10,100,000

Sales

Settlements

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

^[2]

Balance at End of Period

6,000,000

11,700,000

6,000,000

11,700,000

Held for trading [Member]

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

Balance at Beginning of Period

10,800,000

10,700,000

Total Gains (Losses) Included in Earnings

1,300,000

Total Gains (Losses) Included in AOCI

Purchases

1,500,000

Sales

Settlements

(13,500,000)

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

^[2]

Balance at End of Period

Nomura Fund Linked Note [Member]

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

Balance at Beginning of Period

Total Gains (Losses) Included in AOCI

Purchases

11,300,000

Sales

Settlements

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

^[2]

Balance at End of Period

11,600,000

Embedded Derivative Financial Instruments [Member]

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

Total Gains (Losses) Included in Earnings

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

41,500,000

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)

^[2]

^[1]

^[2]

^[1]

Balance at End of Period

$ 41,500,000

$ 41,000,000

$ 41,500,000

$ 41,000,000

[1]	(a)The net transfers in and out of Level 3 during the nine months ended June 30, 2013 were exclusively to or from Level 2.
[2]	This includes a $6.0 transfer to asset-backed securities from commercial mortgage-backed securities, the remaining transfers were from level 3 to 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

9 Months Ended

Jun. 30, 2014

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2012

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

Document Period End Date

Jun. 30, 2014

Cash and cash equivalents

$ 1,455.9

$ 1,899.7

$ 1,243.7

$ 1,470.7

Derivatives

324.7

221.8

Equity conversion feature of preferred stock

330.8

Asset-backed loans

724.3

560.4

Other Invested Assets [Member]

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

Equity securities - trading

174.3

31.2

Reported Value Measurement [Member]

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

Asset-backed loans

724.3

Total financial assets

884.9

Total debt

5,303.4

^[1]

14,353.4

Financial Liabilities Fair Value Disclosure

19,656.8

Reported Value Measurement [Member] | Policy loans [Member]

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

Policy loans and other invested assets

$ 160.6

[1]

(a)

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		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
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			65.2
Acquisitions (Note 3), Indefinite Lived Intangible Assets			46.8
Acquisitions (Note 13)			68.8
Deferrals			172.5
Less: Components of amortization:
Amortization of intangibles	40.7	85.0	121.5	220.6
Adjustment for unrealized investment (gains), net, Goodwill			(191.2)
Effect of translation, Goodwill			(2.8)
Effect of translation, Indefinite Lived intangible assets			6.0
Effect of translation, Intangible Assets Excluding Goodwill			7.1
Ending Balance, Goodwill	1,539.1		1,539.1
Ending Balance, Indefinite Lived Intangible Assets	1,230.9		1,230.9
Ending Balance, Finite Lived Intangible Assets	947.0		947.0
Ending Balance, Intangible Assets, Excluding Goodwill	2,664.8		2,664.8
Unlocking [Member]
Less: Components of amortization:
Goodwill Amortization
Indefinite Lived Intangible Assets, Amortization
Amortization of intangibles			(25.2)
Interest [Member]
Less: Components of amortization:
Goodwill Amortization
Indefinite Lived Intangible Assets, Amortization
Amortization of intangibles			(21.1)
Periodic amortization [Member]
Less: Components of amortization:
Goodwill Amortization
Indefinite Lived Intangible Assets, Amortization
Amortization of intangibles			167.8
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			22.0
Deferrals
Less: Components of amortization:
Amortization of intangibles	20.5	20.3	61.2	57.5
Adjustment for unrealized investment (gains), net, Goodwill
Effect of translation, Finite Lived intangible assets			1.1
Ending Balance, Finite Lived Intangible Assets	947.0		947.0
Definite Lived Intangible Assets [Member] \| Unlocking [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			61.2
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	10.8	37.3	34.9	113.0
Adjustment for unrealized investment (gains), net, Goodwill			(108.2)
Effect of translation, Finite Lived intangible assets
Ending Balance, Finite Lived Intangible Assets	82.2		82.2
VOBA [Member] \| Unlocking [Member]
Less: Components of amortization:
Amortization of intangibles			(21.8)
VOBA [Member] \| Interest [Member]
Less: Components of amortization:
Amortization of intangibles			(11.0)
VOBA [Member] \| Periodic amortization [Member]
Less: Components of amortization:
Amortization of intangibles			67.7
DAC [Member]
Intangible Assets, Including Goodwill [Roll Forward]
Beginning Balance, Finite Lived Intangible Assets			340.6
Acquisitions (Note 3), Finite-Lived Intangible Assets
Deferrals			172.5
Less: Components of amortization:
Amortization of intangibles	9.4	27.4	25.4	50.1
Adjustment for unrealized investment (gains), net, Goodwill			(83.0)
Effect of translation, Finite Lived intangible assets
Ending Balance, Finite Lived Intangible Assets	404.7		404.7
DAC [Member] \| Unlocking [Member]
Less: Components of amortization:
Amortization of intangibles			(3.4)
DAC [Member] \| Interest [Member]
Less: Components of amortization:
Amortization of intangibles			(10.1)
DAC [Member] \| Periodic amortization [Member]
Less: Components of amortization:
Amortization of intangibles			38.9
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		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013
Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period			$ 65.2
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	77.5		77.5
Intangible assets amortization method			straight-line method
Amortization of intangibles	40.7	85.0	121.5	220.6
2014	80.7		80.7
2015	80.7		80.7
2016	80.7		80.7
2017	80.7		80.7
VOBA [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	7.9		7.9
Cumulative adjustments for net unrealized investment gains	(189.7)		(189.7)		(81.4)
Amortization of intangibles	10.8	37.3	34.9	113.0
2014	42.1		42.1
2015	38.4		38.4
2016	31.7		31.7
2017	25.8		25.8
DAC [Member]
Finite-Lived Intangible Assets [Line Items]
Cumulative adjustments for net unrealized investment gains	(64.4)		(64.4)		18.6
Amortization of intangibles	9.4	27.4	25.4	50.1
Deferred sales inducements, net of shadow adjustments	29.8		29.8		26.2
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life			1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life			20 years
Weighted Average [Member] \| VOBA [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable Life			5 years 0 months 0 days
Hardware Acquisition [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period			$ 3.5

Goodwill and Intangibles, including DAC and VOBA - Summary of Definite Lived Intangible Assets (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014	Sep. 30, 2013
Finite-Lived Intangible Assets [Line Items]
Document Period End Date	Jun. 30, 2014
Cost	$ 1,253.2	$ 1,229.6
Accumulated Amortization	(306.2)	(244.5)
Net	947.0	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	889.6	885.9
Accumulated Amortization	(196.3)	(160.8)
Net	693.3	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	171.4	171.6
Accumulated Amortization	(57.0)	(44.7)
Net	114.4	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	192.2	172.1
Accumulated Amortization	(52.9)	(39.0)
Net	$ 139.3	$ 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		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 40.7	$ 85.0	$ 121.5	$ 220.6
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	11.7	11.6	35.0	33.3
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	4.1	4.3	12.3	12.2
Technology assets [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	4.7	4.4	13.9	12.0
Definite Lived Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 20.5	$ 20.3	$ 61.2	$ 57.5

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	Jun. 30, 2014
Schedule Of Amortization Expense And Weighted Average Lives Of Identified Intangible Assets [Line Items]
2013	$ 77.5
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	7.9
2014	42.1
2015	38.4
2016	31.7
2017	25.8
Thereafter	$ 126.0

Debt - Summary of Debt (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014	Sep. 30, 2013	Sep. 30, 2013 HGI [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]	Jan. 21, 2014 HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]	Sep. 30, 2013 HGI [Member] One Zero Point Six Two Five Percentage Senior Secured Notes [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 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]	Jun. 30, 2014 Spectrum Brands [Member] 6.625% Notes [Member]	Sep. 30, 2013 Spectrum Brands [Member] 6.625% Notes [Member]	Jun. 30, 2014 Spectrum Brands [Member] ABL Facility, expiring May 24, 2017 [Member]	Sep. 30, 2013 Spectrum Brands [Member] ABL Facility, expiring May 24, 2017 [Member]	Jun. 30, 2014 Spectrum Brands [Member] Other notes and obligations [Member]	Sep. 30, 2013 Spectrum Brands [Member] Other notes and obligations [Member]	Jun. 30, 2014 Spectrum Brands [Member] Capitalized lease obligations [Member]	Sep. 30, 2013 Spectrum Brands [Member] Capitalized lease obligations [Member]	Jun. 30, 2014 Spectrum Brands [Member] Term Loan Due September 4, 2019 [Member]	Sep. 30, 2013 Spectrum Brands [Member] Term Loan Due September 4, 2019 [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 FGLH [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Sep. 30, 2013 FGLH [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 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]	Jun. 30, 2014 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]	Jun. 30, 2014 EXCO/HGI Partnership Credit Agreement [Member] EXCO/HGI JV [Member] EXO/HGI Partnership Credit Agreement, due February 14, 2018 [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 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. 18, 2013 United States of America, Dollars Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Sep. 30, 2013 United States of America, Dollars Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]
Debt Instrument [Line Items]
Document Period End Date	Jun. 30, 2014
Long-term Debt	$ 5,341.0	$ 4,909.7		$ 604.4	$ 925.0	$ 550.0	$ 200.0		$ 300.0	$ 300.0	$ 520.0	$ 520.0	$ 570.0	$ 570.0	$ 110.0	$ 0	$ 52.1	$ 28.5	$ 96.6	$ 67.4	$ 818.1	$ 850.0	$ 512.4	$ 215.0	$ 300.0	$ 300.0	$ 300.0			$ 191.9	$ 182.9	$ 100.0	$ 0		$ 305.5	$ 225.0	$ 0	$ 59.4	$ 81.4	$ 513.3	$ 513.3
Original issuance (discounts) premiums on debt, net	(37.6)	(13.6)
Total Debt	5,303.4	4,896.1
Less current maturities	121.5	102.9
Non-current portion of debt	5,181.9	4,793.2
Long-term debt, interest rate				7.90%	0.00%	7.75%			6.80%	6.80%	6.40%	6.40%	6.60%	6.60%	2.00%	5.70%	8.30%	8.50%	6.10%	6.20%	3.00%	3.00%	3.60%		3.60%	6.40%	0.00%	2.70%	0.00%	6.60%	6.57%	11.00%	0.00%		3.80%		0.00%	5.10%	5.10%		4.60%
Line of Credit Facility, Amount Outstanding																													$ 271.2					$ 250.6

- 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

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ 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		9 Months Ended									3 Months Ended	9 Months Ended																					9 Months Ended
Debt - Additional Information (Detail) (USD $)	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013	Jun. 30, 2014 Seven Point Seven Five Percent Senior Unsecured Notes [Member]	Sep. 30, 2013 HGI [Member]	Jun. 30, 2014 HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]	Jan. 21, 2014 HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 Spectrum Brands [Member] Term Loan Due September 4, 2017 [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 Spectrum Brands [Member] ABL Facility, expiring May 24, 2017 [Member]	Sep. 30, 2013 Spectrum Brands [Member] ABL Facility, expiring May 24, 2017 [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 Spectrum Brands [Member] 6.625% Notes [Member]	Sep. 30, 2013 Spectrum Brands [Member] 6.625% Notes [Member]	Jun. 30, 2014 Spectrum Brands [Member] Letter of Credit [Member]	Jun. 30, 2014 FGLH [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Sep. 30, 2013 FGLH [Member] 6.375% Senior Notes, Due April 1, 2021 [Member]	Jun. 30, 2014 EXCO/HGI JV [Member] EXCO/HGI Partnership Credit Agreement [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 EXCO/HGI JV [Member] EXO/HGI Partnership Credit Agreement, due February 14, 2018 [Member] EXCO/HGI Partnership Credit Agreement [Member]	Jun. 30, 2014 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]	Jun. 30, 2014 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]	Jun. 30, 2014 United States of America, Dollars Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Dec. 18, 2013 United States of America, Dollars Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Sep. 30, 2013 United States of America, Dollars Spectrum Brands [Member] Term Loan Due December 17, 2019 [Member]	Jun. 30, 2014 Exchange of Senior Secured Notes for Senior Unsecured Notes [Member] HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]	May 30, 2014 Exchange of Senior Secured Notes for Senior Unsecured Notes [Member] HGI [Member] Seven Point Seven Five Percent Senior Unsecured Notes [Member]	Jun. 30, 2014 Exchange of Senior Secured Notes for Senior Unsecured Notes [Member] HGI [Member] 7.875% Senior Secured Notes, due July 15, 2019 [Member]
Debt Instrument [Line Items]
Long-term debt, interest rate								7.75%		7.90%	0.00%	3.60%	3.60%		3.60%	2.00%	5.70%	6.40%	6.40%	6.60%	6.60%		6.40%	0.00%		2.70%	0.00%		11.00%	0.00%	3.80%		0.00%			4.60%
Debt Instrument Issue Price As Percentage Of Principle Amount								100.00%
Other assets	$ 438,700,000		$ 438,700,000		$ 281,600,000	$ 5,600,000						$ 0	$ 0
Interest Expense	77,900,000	83,900,000	239,100,000	302,700,000									2.1
Document Period End Date			Jun. 30, 2014
Line of Credit Facility, Maximum Borrowing Capacity																									400,000,000
Line of Credit Facility, Amount Outstanding, Partnership																									337,000,000
Debt Instrument Discount Rate														0.125%
Debt Instrument, Unamortized Discount														0.5
Amortization of debt discount			2,200,000	1,100,000									0.1
Debt Issuance Cost												0.2	7.2
Long-term Debt	5,341,000,000		5,341,000,000		4,909,700,000			550,000,000	200,000,000	604,400,000	925,000,000	512,400,000	512,400,000	215,000,000	300,000,000	110,000,000	0	520,000,000	520,000,000	570,000,000	570,000,000		300,000,000	300,000,000					100,000,000	0	305,500,000	225,000,000	0		513,300,000	513,300,000	350,000,000		320,600,000
Debt Principal Redeemable at Future Date, Percent								35.00%
Principal Amount of Debt Received in Exchange																																						1,091.71
Debt Instrument, Face Amount																																						1,000
Write off of Deferred Debt Issuance Cost																																		9.2
Letter of credit outstanding																						54.1
Line of Credit Facility, Amount Outstanding																											271,200,000	250,600,000
Asset-based loans	724,300,000		724,300,000		560,400,000
Line of Credit Facility, Remaining Borrowing Capacity																193.8
Debt Amount Reserve By Lender																$ 6.4

Defined Benefit Plans - Components of Consolidated Net Periodic Benefit and Deferred Compensation Benefit Costs and Contributions Made (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Defined Benefit Plan Disclosure [Line Items]
Document Period End Date			Jun. 30, 2014
Net periodic benefit cost [Member]
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Service cost	$ 0.9	$ 0.9	$ 2.9	$ 2.6
Interest cost	2.6	2.5	8.6	7.8
Expected return on assets	(2.5)	(2.5)	(8.5)	(7.4)
Recognized net actuarial loss	0.3	0.5	1.1	1.6
Defined Benefit Plan, Contributions by Plan Participants	0	0	0	(0.1)
Net periodic benefit expense	1.3	1.4	4.1	4.5
Contributions made during period	$ 4.0	$ 1.3	$ 9.6	$ 3.2

Reinsurance - Effect of Reinsurance on Premiums Earned, Benefits Incurred and Reserve Changes (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Reinsurance Disclosures [Abstract]
Document Period End Date			Jun. 30, 2014
Insurance Premiums:
Direct	$ 65.6	$ 69.9	$ 200.3	$ 212.3
Assumed	8.8	9.1	27.6	24.5
Ceded	(61.1)	(60.0)	(185.9)	(189.9)
Net	13.3	19.0	42.0	46.9
Benefits and Other Changes in Insurance Policy Reserves:
Direct	324.0	150.9	876.8	579.8
Assumed	12.0	8.2	27.3	15.7
Ceded	(70.9)	(51.9)	(207.8)	(163.8)
Net	$ 265.1	$ 107.2	$ 696.3	$ 431.7

Reinsurance - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended		0 Months Ended	9 Months Ended	0 Months Ended	9 Months Ended
	Jun. 30, 2014	Sep. 30, 2013	Dec. 31, 2012 Fgl Reinsurance Agreement With Fsr [Member]	Jun. 30, 2014 Bankers Life Insurance Company [Member]	Jun. 17, 2013 Wilton Re Recission [Member] Wilton Reassurance Company [Member]	Jun. 30, 2014 Wilton Re Recission [Member] Wilton Reassurance Company [Member]
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]
Document Period End Date	Jun. 30, 2014
Reinsurance arrangment in percentage			10.00%
Payments for reinsurance			$ 1,400.0	$ 153.0	$ 6.4
ReinsuranceRecissionGainLoss						1.9
Contractholder funds	$ 16,217.9	$ 15,248.2

Stock Compensation - Consolidated Stock Compensation Expense (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation	$ 19.7	$ 22.7	$ 67.1	$ 44.9

Stock Compensation - Summary of Stock Options Outstanding and Related Activity (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013
Warrant [Member] \| HGI [Member]
Options (in shares):
Stock options outstanding at September 30, 2013		0
Granted		3,000
Stock options outstanding at June 30, 2014	3,000	3,000
Stock options vested and exercisable at June 30, 2014		600
Stock options outstanding and expected to vest	2,400	2,400
Weighted Average Exercise Price (in dollars per share):
Stock options outstanding at September 30, 2013		$ 0.00
Granted		$ 13.25
Stock options outstanding at June 30, 2014	$ 13.25	$ 13.25
Stock options vested and exercisable at June 30, 2014		$ 13.25
Stock options outstanding and expected to vest	$ 13.25	$ 13.25
Weighted Average Grant Date Fair Value (in dollars per share):
Stock options outstanding at September 30, 2013		$ 0.00
Granted		$ 3.19
Stock options outstanding at June 30, 2014	$ 3.19	$ 3.19
Stock options vested and exercisable at June 30, 2014		$ 3.19
Stock options outstanding and expected to vest	$ 3.19	$ 3.19
Employee Stock Option [Member] \| HGI [Member]
Options (in shares):
Stock options outstanding at September 30, 2013		3,954
Granted	30	1,356	1,528
Exercised		(497)
Forfeited or expired		(70)
Stock options outstanding at June 30, 2014	4,743	4,743
Stock options vested and exercisable at June 30, 2014		1,429
Stock options outstanding and expected to vest	3,314	3,314
Weighted Average Exercise Price (in dollars per share):
Stock options outstanding at September 30, 2013		$ 6.52
Granted		$ 11.75
Exercised		$ 4.96
Forfeited or expired		$ 8.82
Stock options outstanding at June 30, 2014	$ 8.15	$ 8.15
Stock options vested and exercisable at June 30, 2014		$ 7.46
Stock options outstanding and expected to vest	$ 8.45	$ 8.45
Weighted Average Grant Date Fair Value (in dollars per share):
Stock options outstanding at September 30, 2013		$ 2.55
Granted		$ 4.91
Exercised		$ 1.77
Forfeited or expired		$ 3.66
Stock options outstanding at June 30, 2014	$ 3.29	$ 3.29
Stock options vested and exercisable at June 30, 2014		$ 2.96
Stock options outstanding and expected to vest	$ 3.43	$ 3.43
Employee Stock Option [Member] \| FGLH [Member]
Options (in shares):
Stock options outstanding at September 30, 2013		335
Granted		0
Exercised		(41)
Forfeited or expired		(3)
Stock options outstanding at June 30, 2014	291	291
Stock options vested and exercisable at June 30, 2014		132
Stock options outstanding and expected to vest	152	152
Weighted Average Exercise Price (in dollars per share):
Stock options outstanding at September 30, 2013		$ 44.23
Granted		$ 0.00
Exercised		$ 41.23
Forfeited or expired		$ 47.06
Stock options outstanding at June 30, 2014	$ 44.62	$ 44.62
Stock options vested and exercisable at June 30, 2014		$ 42.33
Stock options outstanding and expected to vest	$ 44.57	$ 44.57
Employee Stock Option [Member] \| FGL [Member]
Options (in shares):
Stock options outstanding at September 30, 2013		0
Granted		249
Exercised		0
Forfeited or expired		(4)
Stock options outstanding at June 30, 2014	245	245
Stock options vested and exercisable at June 30, 2014		0
Stock options outstanding and expected to vest	241	241
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		$ 17.00
Stock options outstanding at June 30, 2014	$ 17.00	$ 17.00
Stock options vested and exercisable at June 30, 2014		$ 0.00
Stock options outstanding and expected to vest	$ 17.00	$ 17.00
Weighted Average Grant Date Fair Value (in dollars per share):
Stock options outstanding at September 30, 2013		$ 0.00
Granted		$ 3.76
Exercised		$ 0.00
Forfeited or expired		$ 5.26
Stock options outstanding at June 30, 2014	$ 3.73	$ 3.73
Stock options vested and exercisable at June 30, 2014		$ 0.00
Stock options outstanding and expected to vest	$ 3.70	$ 3.70

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	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013
Weighted Average Grant Date Fair Value (in dollars per share):
Vested		$ 14,800,000.00
HGI [Member]
Weighted Average Grant Date Fair Value (in dollars per share):
Granted		$ 46,600,000.00	$ 33,200,000.00
HGI [Member] \| Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted	7	7
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period		0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value
Shares:
Restricted award outstanding at September 30, 2012		22
Granted			9
Vested		(22)
Restricted award outstanding at March 31, 2013	7	7
Restricted award expected to vest	7	7
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012		$ 4.61
Granted		$ 11.84
Vested		$ 4.61
Restricted award outstanding at March 31, 2013	$ 11.84	$ 11.84
Restricted award expected to vest	$ 11.84	$ 11.84
HGI [Member] \| Restricted stock awards [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, Forfeited in Period		(62)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value		$ 10.04
Shares:
Restricted award outstanding at September 30, 2012		3,456
Granted	10	3,313	3,256
Vested		(1,126)
Restricted award outstanding at March 31, 2013	5,581	5,581
Restricted award expected to vest	5,553	5,553
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	$ 9.74
Restricted award expected to vest	$ 9.74	$ 9.74
FGL [Member]
Weighted Average Grant Date Fair Value (in dollars per share):
Granted		$ 13,400,000.00
FGL [Member] \| Restricted stock awards [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, Forfeited in Period		(5)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value		$ 19.98
Shares:
Restricted award outstanding at September 30, 2012		0
Granted		171
Vested		0
Restricted award outstanding at March 31, 2013	166	166
Restricted award expected to vest	162	162
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012		$ 0.00
Granted		$ 18.11
Vested		$ 0.00
Restricted award outstanding at March 31, 2013	$ 18.06	$ 18.06
Restricted award expected to vest	$ 18.00	$ 18.00
FGL [Member] \| Performance Restricted Stock Unit (PRSUs) [Member]
Shares:
Restricted award outstanding at September 30, 2012		0
Granted		541
Restricted award outstanding at March 31, 2013	541	541
Restricted award expected to vest	541	541
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012		$ 0.00
Granted		$ 17.37
Restricted award outstanding at March 31, 2013	$ 17.37	$ 17.37
Restricted award expected to vest	$ 17.37	$ 17.37
Spectrum Brands [Member] \| Restricted stock units [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, Forfeited in Period		0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value		$ 0.00
Equity instruments other than options, grant date fair value		$ 30.6	$ 30.2
Shares:
Restricted award outstanding at September 30, 2012		1,118
Granted		442	644
Vested		(949)
Restricted award outstanding at March 31, 2013	611	611
Restricted award expected to vest	611	611
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012		$ 39.11
Granted		$ 69.21
Vested		$ 39.65
Restricted award expected to vest	$ 60.04	$ 60.04
FGLH [Member] \| Restricted stock units [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, Forfeited in Period		(1)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value		$ 49.45
Shares:
Restricted award outstanding at September 30, 2012		46
Granted
Vested		(18)
Restricted award outstanding at March 31, 2013	27	27
Restricted award expected to vest	25	25
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award outstanding at September 30, 2012		$ 49.60
Granted		$ 0.00
Vested		$ 49.53
Restricted award outstanding at March 31, 2013	$ 49.55	$ 49.55
Restricted award expected to vest	$ 49.55	$ 49.55

Stock Compensation - Additional Information (Detail) (USD $) In Millions, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended									3 Months Ended	9 Months Ended			3 Months Ended	9 Months Ended			9 Months Ended	3 Months Ended	9 Months Ended		3 Months Ended		9 Months Ended								9 Months Ended									9 Months Ended		9 Months Ended						9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014 Minimum [Member]	Jun. 30, 2013 Minimum [Member]	Jun. 30, 2013 Maximum [Member]	Jun. 30, 2014 Warrant [Member]	Jun. 30, 2014 HGI [Member]	Jun. 30, 2013 HGI [Member]	Jun. 30, 2014 HGI [Member] Stock option awards [Member]	Jun. 30, 2014 HGI [Member] Restricted stock awards [Member]	Jun. 30, 2014 HGI [Member] Restricted stock awards [Member]	Jun. 30, 2013 HGI [Member] Restricted stock awards [Member]	Sep. 30, 2013 HGI [Member] Restricted stock awards [Member]	Jun. 30, 2014 HGI [Member] Restricted stock units [Member]	Jun. 30, 2014 HGI [Member] Restricted stock units [Member]	Jun. 30, 2013 HGI [Member] Restricted stock units [Member]	Sep. 30, 2013 HGI [Member] Restricted stock units [Member]	Jun. 30, 2014 HGI [Member] Warrant [Member]	Jun. 30, 2014 HGI [Member] Employee Stock Option [Member]	Jun. 30, 2014 HGI [Member] Employee Stock Option [Member]	Jun. 30, 2013 HGI [Member] Employee Stock Option [Member]	Jun. 30, 2014 Spectrum Brands [Member]	Jun. 30, 2013 Spectrum Brands [Member]	Jun. 30, 2014 Spectrum Brands [Member]	Jun. 30, 2013 Spectrum Brands [Member]	Jun. 30, 2013 Spectrum Brands [Member] Minimum [Member]	Jun. 30, 2013 Spectrum Brands [Member] Time Based Restricted Stock Units Vesting Over One Year [Member]	Jun. 30, 2013 Spectrum Brands [Member] Performance Based and Time Based Restricted Stock Units Two Year Vesting [Member]	Jun. 30, 2014 Spectrum Brands [Member] Restricted stock units [Member]	Jun. 30, 2013 Spectrum Brands [Member] Restricted stock units [Member]	Sep. 30, 2013 Spectrum Brands [Member] Restricted stock units [Member]	Jun. 30, 2014 Spectrum Brands [Member] Immediate Vest Restricted Stock Units [Member]	Jun. 30, 2014 Spectrum Brands [Member] Time Based Restricted Stock Units [Member]	Jun. 30, 2013 Spectrum Brands [Member] Time Based Restricted Stock Units [Member]	Jun. 30, 2014 Spectrum Brands [Member] Performance-based and Time-based Shares [Member]	Jun. 30, 2013 Spectrum Brands [Member] Performance-based and Time-based Shares [Member] Minimum [Member]	Jun. 30, 2014 FGL [Member]	Jun. 30, 2014 FGL [Member] Maximum [Member]	Jun. 30, 2014 FGL [Member] Performance Restricted Stock Unit (PRSUs) [Member]	Sep. 30, 2013 FGL [Member] Performance Restricted Stock Unit (PRSUs) [Member]	Jun. 30, 2014 FGL [Member] Restricted stock awards [Member]	Sep. 30, 2013 FGL [Member] Restricted stock awards [Member]	Jun. 30, 2014 FGL [Member] Common Stock [Member]	Jun. 30, 2014 FGL [Member] Employee Stock Option [Member]	Jun. 30, 2014 FGLH [Member]	Jun. 30, 2013 FGLH [Member]	Jun. 30, 2014 FGLH [Member] Restricted stock units [Member]	Sep. 30, 2013 FGLH [Member] Restricted stock units [Member]	Jun. 30, 2014 FGLH [Member] Employee Stock Option [Member]	Jun. 30, 2014 Restricted stock awards [Member]	Jun. 30, 2014 Stock option awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Document Fiscal Year Focus			2014
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term																																							4 years 6 months									4 years 6 months
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount																																																				2,380,000	1,297,000
Stock-based compensation	$ 19.7	$ 22.7	$ 67.1	$ 44.9
Document Period End Date			Jun. 30, 2014
Options, granted																7,000	7,000			3,000,000	30,000	1,356,000	1,528,000																							249,000					0
Vesting period					1 year	7 months	48 months																																	3 years
Equity intruments other than options granted												10,000	3,313,000	3,256,000				9,000											90,000	554,000	442,000	644,000									541,000		171,000
Equity instruments other than options, grant date fair value																															30.6	30.2
Time-based and vest over period of restricted stock units																												1 year										2 years
Compensation cost not yet recognized									32.2																																						18.8
Unrecognized compensation cost expected to recognized, years									1 year 9 months 21 days																																						2 years 1 month 6 days
Weighted average remaining contractual term of outstanding stock option awards											8 years 5 months 10 days									4 years 8 months 9 days
Stock Issued During Period, Shares, Restricted Stock Award, Gross																								6,000	30,000	442,000	666,000							91,000	58,000	22,000	293,000
Granted									$ 46,600,000.00	$ 33,200,000.00			$ 12.00				$ 11.84														$ 69.21								$ 13,400,000.00		$ 17.37		$ 18.11		$ 1,000,000.00				$ 0.00
Deferred Compensation Arrangement with Individual, Shares Issued								3,000,000
Vested			$ 14,800,000.00										$ 10.15				$ 4.61														$ 39.65												$ 0.00						$ 49.53
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			3.6
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options			2.5
Volatility																																							25.00%									27.00%
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number												5,581,000	5,581,000		3,456,000	7,000	7,000		22,000												611,000		1,118,000								541,000	0	166,000	0	58,000				27,000	46,000
Deferred Compensation Arrangement with Individual, Exercise Price								$ 13.25
Stock options vested and exercisable at June 30, 2014																				600,000		1,429,000																								0					132,000
Deferred Compensation Arrangement with Individual, Requisite Service Period								4 years
Deferred Compensation Arrangement with Individual, Fair Value of Shares Issued								$ 9.6

Stock Compensation - Assumptions Used in Determination of Grant Date Fair Values Using Black-Scholes Option Pricing Model (Detail)	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Document Fiscal Year Focus	2014
FGLH [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%
Employee Stock Option [Member] \| HGI [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected option term		5 years 3 months 18 days
Employee Stock Option [Member] \| HGI [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.46%	0.85%
Expected option term	5 years 3 months 18 days
Volatility	41.22%	42.80%
Employee Stock Option [Member] \| HGI [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.75%	0.00%
Expected option term	6 years 0 months 0 days	6 years 0 months 0 days
Volatility	0.00%	44.00%
Warrant [Member] \| HGI [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.53269%
Expected option term	2 years 4 months 24 days
Volatility	40.35%
Warrant [Member] \| HGI [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.26529%
Expected option term	4 years 3 months 18 days
Volatility	43.60441%
Employee Stock Option [Member] \| HGI [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Assumed dividend yield	0.00%	0.00%
Warrant [Member] \| HGI [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Assumed dividend yield	0.00%

Stock Compensation Stock compensation - Schedule of Incentive Plan Activity (Details) (USD $)	9 Months Ended
	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested	$ 14,800,000

Income Taxes - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013
Income Taxes [Line Items]
Effective income tax rate	27.50%	23.70%	48.34152%	55.10%
Increase Decrease In Fair Value Of Equity Conversion Feature Of Preferred Stock	$ (38.0)	$ (52.6)	$ 12.7	$ (81.9)
Unrecognized tax benefits	11.9		11.9		13.8
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	8.2		8.2		10.1
Current Foreign Tax Expense (Benefit)			2.0
Uncertain tax positions [Member]
Income Taxes [Line Items]
Accrued interest and penalties related to the uncertain tax positions	3.7		3.7		3.7
FGL [Member] \| U S Federal [Member]
Income Taxes [Line Items]
Increase In Valuation Allowance Due To Acquisition			35.0
Spectrum Brands [Member] \| U S Federal [Member]
Income Taxes [Line Items]
Increase In Valuation Allowance Due To Acquisition				49.3
Repatriation of foreign earnings [Member]
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount			$ 178.7

Earnings Per Share - Summary of Basic and Diluted EPS (Detail) (USD $) In Millions, except Share data in Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Preferred Stock Dividends, Income Statement Impact		$ (28.0)		$ (33.1)
Preferred Stock, Accretion of Redemption Discount		(12.0)		(36.3)
Preferred Stock Conversions, Inducements		52.6		81.9
Dilutive Adjustments To Income Loss Attributable To Common Stock From Assumed Conversion Of Preferred Stock Net Of Tax		(12.6)		(12.5)
Net income (loss) attributable to common and participating preferred stockholders	49.0	91.6	(77.6)	108.1
Participating shares at end of period:
Common shares outstanding	201,043	140,576	201,043	140,576
Preferred shares (as-converted basis)	0	61,987	0	61,987
Total	201,043	202,563	201,043	202,563
Percentage of income (loss) allocated to:
Common shares	100.00%	69.40%	100.00%	69.40%
Preferred shares (a)	0.00%	30.60%	0.00%	30.60%
Net income (loss) attributable to common shares - basic	49.0	63.6	(77.6)	75.0
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	$ 49.0	$ 51.0	$ (77.6)	$ 62.5
Weighted-average common shares outstanding - basic	172,967	140,292	150,675	139,832
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock		62,413		62,555
Dilutive effect of unvested restricted stock and restricted stock units	3,798	1,853		2,231
Dilutive effect of stock options	1,281	662		612
Weighted-average shares outstanding - diluted	178,046	205,220	150,675	205,230
Net income (loss) per common share attributable to controlling interest:
Basic (in dollars per share)	$ 0.28	$ 0.45	$ (0.52)	$ 0.54
Diluted (in dollars per share)	$ 0.28	$ 0.25	$ (0.52)	$ 0.30

Earnings Per Share - Antidilutive Securities (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred shares (as-converted basis)	0	61,987	0	61,987
Basic (in dollars per share)	$ 0.28	$ 0.45	$ (0.52)	$ 0.54
Diluted (in dollars per share)	$ 0.28	$ 0.25	$ (0.52)	$ 0.30
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			3,000
Share Price	$ 13.25		$ 13.25
Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	28,911		50,979

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

- 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 $)	9 Months Ended			9 Months Ended						9 Months Ended			1 Months Ended	9 Months Ended
	Jun. 30, 2014	Nov. 01, 2013	Apr. 06, 2011	Jun. 30, 2014 Maximum [Member]	Jun. 30, 2014 Minimum [Member]	Jun. 30, 2014 FGLH [Member]	Apr. 06, 2011 FGLH [Member]	Jun. 30, 2014 Spectrum Brands [Member]	Jun. 30, 2014 OMGUK CARVM financing fee [Member]	Jun. 30, 2014 Cressy Plaintiff [Member]	Jun. 30, 2014 Unasserted Claim [Member] Maximum [Member]	Jun. 30, 2014 Unasserted Claim [Member] Minimum [Member]	Jul. 31, 2012 Unasserted Claim [Member] FGLH [Member]	Jun. 30, 2014 Unasserted Claim [Member] FGLH [Member]
Commitment And Contingencies [Line Items]
Loss Contingency, Receivable										$ 4,500,000
Reserves for legal, environmental and regulatory matters	24,900,000								6,100,000
Business Acquisition Fair Value Of Contingent Purchase Price Consideration Reduction							50,000,000
Environmental costs recognized, capitalized								4,700,000
Document Period End Date	Jun. 30, 2014
Accrued amount of guaranty fund assessments						4,400,000
Estimated future premium tax deductions						4,700,000
Pre-tax charge, net of reinsurance, to increase reserves to cover potential benefits payable													11,000,000
Administrative costs and potential liabilities														2,000,000
Estimated range of external legal costs											3,000,000	1,000,000
Loss Contingency Accrual, Payments														0.4
Notional amount of unfunded, legally binding lending commitments	164,600,000
Expiration of partial amount of unfunded, legally binding lending commitments	37,000,000
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		11,500,000
Statutory Accounting Practices, Statutory Capital and Surplus, Unassigned Balance Netted Against Additional Paid in Capital			805,800,000
Litigation Settlement, Amount										5,300,000
Loss Contingency Accrual, Provision										9,900,000
Estimated Litigation Liability										$ 7,300,000

Related Party Transactions - Additional Information (Detail) (USD $) Share data in Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended			9 Months Ended		9 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014 Leucadia [Member]	Jun. 30, 2014 Jefferies [Member]	Dec. 13, 2013 FGL [Member]	Jun. 30, 2014 Preferred Stock [Member] HCP Stockholders [Member]	Mar. 18, 2014 Preferred Stock [Member] HCP Stockholders [Member]	Jun. 30, 2014 Maximum [Member] Leucadia [Member]	Jun. 30, 2014 Limitation of Sale of Common Stock [Member] Maximum [Member] Leucadia [Member]
Related Party Transaction [Line Items]
Expenses related to Services Agreement	$ 1,500,000	$ 1,600,000	$ 4,400,000	$ 3,000,000
Stock Issued During Period, Shares, Acquisitions								23,000
Share Price									$ 11
Stock Issued During Period, Value, Acquisitions								253,000,000
Percentage Of Beneficial Ownership										27.50%	4.90%
Shares Offered To Public In Initial Offering							9,750
Shares Offered To Underwriters In Initial Offering							1,463
Sale of Stock, Price Per Share							$ 17
Expense Related to Distribution or Servicing and Underwriting Fees						12,900,000
Available-for-sale Securities, Debt Securities					$ 37.3

Related Party Transactions Related PArty Transaction - Schedule of Related Party Transactions, Balance Sheet (Details) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014	Sep. 30, 2013
Related Party Transaction [Line Items]
Document Period End Date	Jun. 30, 2014
Accrued investment income	$ 159.9	$ 161.2
Fortress Investment Group [Member]
Related Party Transaction [Line Items]
Accrued investment income	0.7
Related Party Transaction, Due from (to) Related Party, Noncurrent	107.2
Fortress Investment Group [Member] \| Fixed Maturities [Member]
Related Party Transaction [Line Items]
Available-for-sale Securities, Noncurrent	106.5
Leucadia [Member]
Related Party Transaction [Line Items]
Accrued investment income	0.4
Related Party Transaction, Due from (to) Related Party, Noncurrent	37.7
Leucadia [Member] \| Fixed Maturities [Member]
Related Party Transaction [Line Items]
Available-for-sale Securities, Noncurrent	37.3
Jefferies [Member]
Related Party Transaction [Line Items]
Accrued investment income	1.4
Related Party Transaction, Due from (to) Related Party, Noncurrent	70.4
Jefferies [Member] \| Fixed Maturities [Member]
Related Party Transaction [Line Items]
Available-for-sale Securities, Noncurrent	$ 69.0

- Definition

Investments in debt and equity securities which are categorized neither as held-to-maturity nor trading and which are intended to be sold or mature more than one year from the balance sheet date or operating cycle, if longer. Such securities are reported at fair value; unrealized gains (losses) related to Available-for-sale Securities are excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income), unless the Available-for-sale security is designated as a hedge or is determined to have had an other than temporary decline in fair value below its amortized cost basis. All or a portion of the unrealized holding gain (loss) of an Available-for-sale security that is designated as being hedged in a fair value hedge is recognized in earnings during the period of the hedge, as are other than temporary declines in fair value below the cost basis for investments in equity securities and debt securities that an entity intends to sell or it is more likely than not that it will be required to sell before the recovery of its amortized cost basis. Other than temporary declines in fair value below the cost basis for debt securities categorized as Available-for-sale that an entity does not intend to sell and for which it is not more likely than not that the entity will be required to sell before the recovery of its amortized cost basis are bifurcated into credit losses and losses related to all other factors. Other than temporary declines in fair value below cost basis related to credit losses are recognized in earnings, and losses related to all other factors are recognized in other comprehensive income.

+ References+ Details

Related Party Transactions Schedule of Related Party Transactions - Income Statement (Details) (Fixed Maturities [Member], USD $) In Millions, unless otherwise specified	3 Months Ended	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2014
Fortress Investment Group [Member]
Related Party Transaction [Line Items]
Net Investment Income	$ 0.9	$ 0.9
Leucadia [Member]
Related Party Transaction [Line Items]
Net Investment Income	1.3	1.3
Jefferies [Member]
Related Party Transaction [Line Items]
Net Investment Income	$ 0.9	$ 2.6

Segment Data - Segment Information (Detail) (USD $)	3 Months Ended		9 Months Ended
Segment Data - Segment Information (Detail) (USD $)	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013
Segment Reporting Information [Line Items]
Document Period End Date			Jun. 30, 2014
Revenues:
Consolidated revenues	$ 1,599,400,000	$ 1,409,200,000	$ 4,450,600,000	$ 4,042,600,000
Operating income (loss):
Consolidated operating income	229,100,000	182,600,000	424,600,000	532,000,000
Interest expense	(77,900,000)	(83,900,000)	(239,100,000)	(302,700,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock	38,000,000	52,600,000	(12,700,000)	81,900,000
Gain on contingent purchase price reduction			500,000	0
Other income (expense), net	6,000,000	4,200,000	(10,500,000)	(7,700,000)
Income from continuing operations before income taxes	195,200,000	155,500,000	162,800,000	303,500,000
Total assets:
Consolidated total assets	29,885,200,000		29,885,200,000		27,908,800,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities			164,400,000	94,000,000
Total segments [Member]
Revenues:
Consolidated revenues	1,594,700,000	1,409,200,000	4,445,900,000	4,042,600,000
Operating income (loss):
Consolidated operating income	267,000,000	200,100,000	522,800,000	600,400,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities			262,100,000	178,700,000
Intersegment elimination [Member]
Revenues:
Consolidated revenues	(2,200,000)	(5,200,000)	(9,500,000)	(6,100,000)
Operating income (loss):
Consolidated operating income	(2,000,000)	(6,100,000)	(9,700,000)	(6,100,000)
Interest expense				(233,000,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net			(4,100,000)
Income from continuing operations before income taxes			(160,300,000)	(233,000,000)
Other Financial Services [Member]
Operating income (loss):
Consolidated operating income	3,100,000	2,400,000
Asset Management segment [Member]
Revenues:
Consolidated revenues	11,300,000	7,100,000	25,600,000	20,800,000
Operating income (loss):
Consolidated operating income			3,200,000	10,200,000
Interest expense
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net			(700,000)	(900,000)
Income from continuing operations before income taxes			(1,900,000)	6,600,000
Total assets:
Consolidated total assets	700,900,000		700,900,000		572,200,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities			(1,200,000)	2,600,000
Energy Segment [Member]
Revenues:
Consolidated revenues	37,600,000	37,800,000	112,300,000	54,500,000
Operating income (loss):
Consolidated operating income	8,600,000	4,800,000	(57,200,000)	5,300,000
Interest expense			(5,900,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net			(12,400,000)	800,000
Income from continuing operations before income taxes			(82,300,000)	(100,000)
Total assets:
Consolidated total assets	513,400,000		513,400,000		617,600,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities			34,800,000	20,800,000
Insurance [Member]
Revenues:
Consolidated revenues	419,500,000	279,700,000	1,066,700,000	1,025,600,000
Operating income (loss):
Consolidated operating income	108,600,000	83,300,000	220,200,000	354,900,000
Interest expense			(16,900,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net				200,000
Income from continuing operations before income taxes			201,700,000	349,200,000
Total assets:
Consolidated total assets	22,887,200,000		22,887,200,000		21,183,100,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities			279,400,000	230,900,000
Consumer Products Segment [Member]
Revenues:
Consolidated revenues	1,128,500,000	1,089,800,000	3,250,800,000	2,947,800,000
Operating income (loss):
Consolidated operating income	148,700,000	115,700,000	366,300,000	236,100,000
Interest expense			(151,700,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net			(4,400,000)	(7,900,000)
Income from continuing operations before income taxes			210,200,000	36,400,000
Total assets:
Consolidated total assets	5,697,100,000		5,697,100,000		5,626,700,000
Total cash provided from operating activities:
Consolidated cash provided from operating activities			(50,900,000)	(75,600,000)
Corporate expenses [Member]
Revenues:
Consolidated revenues	4,700,000		4,700,000
Operating income (loss):
Consolidated operating income	(37,900,000)	(17,500,000)	(98,200,000)	(68,400,000)
Interest expense			(64,600,000)	233,000,000
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock			(12,700,000)	81,900,000
Gain on contingent purchase price reduction			500,000
Other income (expense), net			11,100,000	100,000
Income from continuing operations before income taxes			(4,600,000)	144,400,000
Total assets:
Consolidated total assets	2,840,700,000		2,840,700,000		2,383,500,000
Corporate Segment [Member]
Total cash provided from operating activities:
Consolidated cash provided from operating activities			$ (97,700,000)	$ (84,700,000)

Consolidating Financial Information - Schedule of Balance Sheet Information (Detail) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Jun. 30, 2014	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2012
Condensed Balance Sheet [Line Items]
Document Period End Date	Jun. 30, 2014
Assets:
Investments	$ 18,751.1	$ 16,465.9
Cash and cash equivalents	1,455.9	1,899.7	1,243.7	1,470.7
Receivables, net	664.9	611.3
Inventories, net	746.7	632.9
Accrued investment income	159.9	161.2
Reinsurance recoverable	2,393.7	2,363.7
Deferred tax assets	145.9	293.4
Properties, including oil and natural gas properties, net	924.5	993.3
Goodwill	1,539.1	1,476.7
Intangibles, including deferred acquisition costs and value of business acquired, net	2,664.8	2,729.1
Other assets	438.7	281.6
Total assets	29,885.2	27,908.8
Liabilities and Equity:
Debt	5,181.9	4,793.2
Equity conversion feature of preferred stock		330.8
Employee benefit obligations	87.4	99.6
Deferred tax liabilities	522.2	492.8
Total liabilities	27,534.5	26,445.9
Temporary equity		329.4
Total stockholders' equity	1,534.3	724.7
Noncontrolling interests	816.4	408.8
Total permanent equity	2,350.7	1,133.5
Total liabilities and equity	29,885.2	27,908.8
Consolidated Entities [Member]
Assets:
Investments	18,751.1	16,465.9
Investments in subsidiaries and affiliates
Affiliated loans and receivables
Cash and cash equivalents	1,455.9	1,899.7
Receivables, net	664.9	611.3
Inventories, net	746.7	632.9
Accrued investment income	159.9	161.2
Reinsurance recoverable	2,393.7	2,363.7
Deferred tax assets	145.9	293.4
Properties, including oil and natural gas properties, net	924.5	993.3
Goodwill	1,539.1	1,476.7
Intangibles, including deferred acquisition costs and value of business acquired, net	2,664.8	2,729.1
Other assets	438.7	281.6
Total assets	29,885.2	27,908.8
Liabilities and Equity:
Insurance reserves	19,988.0	18,895.9
Debt	5,303.4	4,896.1
Accounts payable and other current liabilities	899.9	1,012.7
Equity conversion feature of preferred stock		330.8
Employee benefit obligations	87.4	99.6
Deferred tax liabilities	522.2	492.8
Other liabilities	733.6	718.0
Affiliated debt and payables
Total liabilities	27,534.5	26,445.9
Temporary equity		329.4
Total stockholders' equity	1,534.3	724.7
Noncontrolling interests	816.4	408.8
Total permanent equity	2,350.7	1,133.5
Total liabilities and equity	29,885.2	27,908.8
Consolidation, Eliminations [Member]
Assets:
Investments	(246.8)	(248.0)
Investments in subsidiaries and affiliates	(2,320.2)	(2,074.9)
Affiliated loans and receivables	(186.5)	(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 deferred acquisition costs and value of business acquired, net
Other assets
Total assets	(2,754.1)	(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	0.1
Other liabilities
Affiliated debt and payables	(433.5)	(396.3)
Total liabilities	(433.4)	(396.3)
Temporary equity
Total stockholders' equity	(2,320.7)	(2,078.0)
Noncontrolling interests
Total permanent equity	(2,320.7)	(2,078.0)
Total liabilities and equity	(2,754.1)	(2,474.3)
Corporate and Other [Member]
Assets:
Investments	88.2	42.3
Investments in subsidiaries and affiliates	2,247.8	2,012.9
Affiliated loans and receivables	0.3
Cash and cash equivalents	328.9	258.9
Receivables, net	42.2	41.0
Inventories, net	11.9
Accrued investment income
Reinsurance recoverable
Deferred tax assets
Properties, including oil and natural gas properties, net	2.0	0.5
Goodwill	43.9
Intangibles, including deferred acquisition costs and value of business acquired, net	41.7
Other assets	33.8	27.9
Total assets	2,840.7	2,383.5
Liabilities and Equity:
Insurance reserves
Debt	1,124.3	924.2
Accounts payable and other current liabilities	120.6	71.3
Equity conversion feature of preferred stock		330.8
Employee benefit obligations	2.6	3.0
Deferred tax liabilities	15.4
Other liabilities	1.2	0.2
Affiliated debt and payables	34.6
Total liabilities	1,298.7	1,329.5
Temporary equity		329.3
Total stockholders' equity	1,534.3	724.7
Noncontrolling interests	7.7
Total permanent equity	1,542.0	724.7
Total liabilities and equity	2,840.7	2,383.5
Asset Management segment [Member]
Assets:
Investments	544.7	389.3
Investments in subsidiaries and affiliates
Affiliated loans and receivables	28.8	0.9
Cash and cash equivalents	98.9	166.5
Receivables, net	0.5	1.2
Inventories, net
Accrued investment income	3.3	2.3
Reinsurance recoverable
Deferred tax assets	0.1
Properties, including oil and natural gas properties, net	1.2	0.7
Goodwill	10.7
Intangibles, including deferred acquisition costs and value of business acquired, net
Other assets	12.7	11.3
Total assets	700.9	572.2
Liabilities and Equity:
Insurance reserves
Debt	291.9	181.8
Accounts payable and other current liabilities	7.3	6.3
Equity conversion feature of preferred stock
Employee benefit obligations
Deferred tax liabilities
Other liabilities	24.0	23.3
Affiliated debt and payables	293.4	293.3
Total liabilities	616.6	504.7
Temporary equity
Total stockholders' equity	72.4	67.8
Noncontrolling interests	11.9	(0.3)
Total permanent equity	84.3	67.5
Total liabilities and equity	700.9	572.2
Energy Segment [Member]
Assets:
Investments
Investments in subsidiaries and affiliates
Affiliated loans and receivables
Cash and cash equivalents	22.5	18.7
Receivables, net	17.1	22.2
Inventories, net
Accrued investment income
Reinsurance recoverable
Deferred tax assets
Properties, including oil and natural gas properties, net	471.0	572.6
Goodwill
Intangibles, including deferred acquisition costs and value of business acquired, net
Other assets	2.8	4.1
Total assets	513.4	617.6
Liabilities and Equity:
Insurance reserves
Debt	250.6	271.2
Accounts payable and other current liabilities	33.1	32.8
Equity conversion feature of preferred stock
Employee benefit obligations
Deferred tax liabilities
Other liabilities	26.9	25.4
Affiliated debt and payables	99.9	102.2
Total liabilities	410.5	431.6
Temporary equity		0.1
Total stockholders' equity	102.9	185.9
Noncontrolling interests
Total permanent equity	102.9	185.9
Total liabilities and equity	513.4	617.6
Insurance [Member]
Assets:
Investments	18,365.0	16,282.3
Investments in subsidiaries and affiliates	72.4	62.0
Affiliated loans and receivables	157.4	150.1
Cash and cash equivalents	920.5	1,248.3
Receivables, net	0.5
Inventories, net
Accrued investment income	157.2	159.3
Reinsurance recoverable	2,393.7	2,363.7
Deferred tax assets	106.7	260.4
Properties, including oil and natural gas properties, net	9.9	7.0
Goodwill
Intangibles, including deferred acquisition costs and value of business acquired, net	486.9	565.9
Other assets	217.0	84.1
Total assets	22,887.2	21,183.1
Liabilities and Equity:
Insurance reserves	19,988.0	18,895.9
Debt	300.0	300.0
Accounts payable and other current liabilities	58.2	52.9
Equity conversion feature of preferred stock
Employee benefit obligations	0
Deferred tax liabilities
Other liabilities	653.0	640.2
Affiliated debt and payables	5.6	0.8
Total liabilities	21,004.8	19,889.8
Temporary equity
Total stockholders' equity	1,548.7	1,293.3
Noncontrolling interests	333.7
Total permanent equity	1,882.4	1,293.3
Total liabilities and equity	22,887.2	21,183.1
Consumer Products Segment [Member]
Assets:
Investments
Investments in subsidiaries and affiliates
Affiliated loans and receivables
Cash and cash equivalents	85.1	207.3
Receivables, net	604.6	546.9
Inventories, net	734.8	632.9
Accrued investment income
Reinsurance recoverable
Deferred tax assets	39.1	33.0
Properties, including oil and natural gas properties, net	440.4	412.5
Goodwill	1,484.5	1,476.7
Intangibles, including deferred acquisition costs and value of business acquired, net	2,136.2	2,163.2
Other assets	172.4	154.2
Total assets	5,697.1	5,626.7
Liabilities and Equity:
Insurance reserves
Debt	3,336.6	3,218.9
Accounts payable and other current liabilities	680.7	849.4
Equity conversion feature of preferred stock
Employee benefit obligations	84.8	96.6
Deferred tax liabilities	506.7	492.8
Other liabilities	28.5	28.9
Affiliated debt and payables
Total liabilities	4,637.3	4,686.6
Temporary equity
Total stockholders' equity	596.7	531.0
Noncontrolling interests	463.1	409.1
Total permanent equity	1,059.8	940.1
Total liabilities and equity	$ 5,697.1	$ 5,626.7

Consolidating Financial Information - Schedule of Income Statement Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenues:
Net consumer and other product sales	$ 1,133,200,000	$ 1,089,800,000	$ 3,255,500,000	$ 2,947,800,000
Oil and natural gas	37,600,000	37,800,000	112,300,000	54,500,000
Insurance premiums	13,300,000	19,000,000	42,000,000	46,900,000
Net investment income	210,900,000	188,200,000	618,500,000	537,500,000
Net investment gains	184,600,000	58,300,000	367,400,000	411,500,000
Insurance and investment product fees and other	19,800,000	16,100,000	54,900,000	44,400,000
Total revenues	1,599,400,000	1,409,200,000	4,450,600,000	4,042,600,000
Operating costs and expenses:
Cost of consumer products and other goods sold	714,900,000	707,000,000	2,096,400,000	1,954,000,000
Oil and natural gas direct operating costs	17,700,000	18,100,000	50,900,000	26,900,000
Benefits and other changes in policy reserves	265,100,000	107,200,000	696,300,000	431,700,000
Selling, acquisition, operating and general expenses	331,900,000	309,300,000	979,900,000	877,400,000
Impairment of Proved Oil and Gas Properties				0
Amortization of intangibles	40,700,000	85,000,000	121,500,000	220,600,000
Total operating costs and expenses	1,370,300,000	1,226,600,000	4,026,000,000	3,510,600,000
Operating income	229,100,000	182,600,000	424,600,000	532,000,000
Interest expense	(77,900,000)	(83,900,000)	(239,100,000)	(302,700,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock	38,000,000	52,600,000	(12,700,000)	81,900,000
Gain on contingent purchase price reduction			500,000	0
Other income (expense), net	6,000,000	4,200,000	(10,500,000)	(7,700,000)
Income from continuing operations before income taxes	195,200,000	155,500,000	162,800,000	303,500,000
Income tax expense	53,700,000	36,800,000	78,700,000	167,200,000
Net income (loss)	141,500,000	118,700,000	84,100,000	136,300,000
Less: Net income (loss) attributable to noncontrolling interest	43,200,000	15,100,000	88,100,000	(8,100,000)
Net income (loss) attributable to controlling interest	98,300,000	103,600,000	(4,000,000)	144,400,000
Less: Preferred stock dividends, accretion and loss on conversion	49,300,000	12,000,000	73,600,000	36,300,000
Net income (loss) attributable to common and participating preferred stockholders	49,000,000	91,600,000	(77,600,000)	108,100,000
Consolidated Entities [Member]
Revenues:
Net consumer and other product sales			3,255,500,000	2,947,800,000
Oil and natural gas			112,300,000	54,500,000
Insurance premiums			42,000,000	46,900,000
Net investment income			618,500,000	537,500,000
Net investment gains			367,400,000	411,500,000
Insurance and investment product fees and other			54,900,000	44,400,000
Total revenues			4,450,600,000	4,042,600,000
Operating costs and expenses:
Cost of consumer products and other goods sold			2,096,400,000	1,954,000,000
Oil and natural gas direct operating costs			50,900,000	26,900,000
Benefits and other changes in policy reserves			696,300,000	431,700,000
Selling, acquisition, operating and general expenses			979,900,000	877,400,000
Impairment of Proved Oil and Gas Properties			81,000,000
Amortization of intangibles			121,500,000	220,600,000
Total operating costs and expenses			4,026,000,000	3,510,600,000
Operating income			424,600,000	532,000,000
Equity in net income (losses) of subsidiaries
Interest expense			(239,100,000)
Affiliated interest income				(302,700,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock			(12,700,000)	81,900,000
Gain on contingent purchase price reduction			500,000
Other income (expense), net			(10,500,000)	(7,700,000)
Income from continuing operations before income taxes			162,800,000	303,500,000
Income tax expense			78,700,000	167,200,000
Net income (loss)			84,100,000	136,300,000
Less: Net income (loss) attributable to noncontrolling interest			88,100,000	(8,100,000)
Net income (loss) attributable to controlling interest			(4,000,000)	144,400,000
Less: Preferred stock dividends, accretion and loss on conversion			73,600,000	36,300,000
Net income (loss) attributable to common and participating preferred stockholders			(77,600,000)	108,100,000
Intersegment elimination [Member]
Revenues:
Net consumer and other product sales
Oil and natural gas
Insurance premiums
Net investment income			(10,000,000)	(6,100,000)
Net investment gains			500,000
Insurance and investment product fees and other
Total revenues	(2,200,000)	(5,200,000)	(9,500,000)	(6,100,000)
Operating costs and expenses:
Cost of consumer products and other goods sold
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses			200,000
Impairment of Proved Oil and Gas Properties
Amortization of intangibles
Total operating costs and expenses			200,000
Operating income	(2,000,000)	(6,100,000)	(9,700,000)	(6,100,000)
Equity in net income (losses) of subsidiaries			(158,000,000)	6,100,000
Interest expense				(233,000,000)
Affiliated interest income			11,500,000
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net			(4,100,000)
Income from continuing operations before income taxes			(160,300,000)	(233,000,000)
Income tax expense			(200,000)
Net income (loss)			(160,100,000)	(233,000,000)
Less: Net income (loss) attributable to noncontrolling interest
Net income (loss) attributable to controlling interest			(160,100,000)	(233,000,000)
Less: Preferred stock dividends, accretion and loss on conversion
Net income (loss) attributable to common and participating preferred stockholders			(160,100,000)	(233,000,000)
Corporate and Other [Member]
Revenues:
Net consumer and other product sales			4,700,000
Oil and natural gas
Insurance premiums
Net investment income
Net investment gains
Insurance and investment product fees and other
Total revenues	4,700,000		4,700,000
Operating costs and expenses:
Cost of consumer products and other goods sold			3,500,000
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses			99,400,000	68,400,000
Impairment of Proved Oil and Gas Properties
Amortization of intangibles
Total operating costs and expenses			102,900,000	68,400,000
Operating income	(37,900,000)	(17,500,000)	(98,200,000)	(68,400,000)
Equity in net income (losses) of subsidiaries			159,800,000
Interest expense			(64,600,000)	233,000,000
Affiliated interest income			(500,000)	(102,200,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock			(12,700,000)	81,900,000
Gain on contingent purchase price reduction			500,000
Other income (expense), net			11,100,000	100,000
Income from continuing operations before income taxes			(4,600,000)	144,400,000
Income tax expense
Net income (loss)			(4,600,000)	144,400,000
Less: Net income (loss) attributable to noncontrolling interest			(600,000)
Net income (loss) attributable to controlling interest			(4,000,000)	144,400,000
Less: Preferred stock dividends, accretion and loss on conversion			73,600,000	36,300,000
Net income (loss) attributable to common and participating preferred stockholders			(77,600,000)	108,100,000
Other Financial Services [Member]
Operating costs and expenses:
Operating income	3,100,000	2,400,000
Asset Management segment [Member]
Revenues:
Net consumer and other product sales
Oil and natural gas
Insurance premiums
Net investment income			25,600,000	20,800,000
Net investment gains
Insurance and investment product fees and other
Total revenues	11,300,000	7,100,000	25,600,000	20,800,000
Operating costs and expenses:
Cost of consumer products and other goods sold
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses			22,400,000	10,600,000
Impairment of Proved Oil and Gas Properties
Amortization of intangibles
Total operating costs and expenses			22,400,000	10,600,000
Operating income			3,200,000	10,200,000
Equity in net income (losses) of subsidiaries				(2,700,000)
Interest expense
Affiliated interest income			(4,400,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net			(700,000)	(900,000)
Income from continuing operations before income taxes			(1,900,000)	6,600,000
Income tax expense			(100,000)	200,000
Net income (loss)			(1,800,000)	6,400,000
Less: Net income (loss) attributable to noncontrolling interest				400,000
Net income (loss) attributable to controlling interest			(1,800,000)	6,000,000
Less: Preferred stock dividends, accretion and loss on conversion
Net income (loss) attributable to common and participating preferred stockholders			(1,800,000)	6,000,000
Energy Segment [Member]
Revenues:
Net consumer and other product sales
Oil and natural gas			112,300,000	54,500,000
Insurance premiums
Net investment income
Net investment gains
Insurance and investment product fees and other
Total revenues	37,600,000	37,800,000	112,300,000	54,500,000
Operating costs and expenses:
Cost of consumer products and other goods sold
Oil and natural gas direct operating costs			50,900,000	26,900,000
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses			37,600,000	22,300,000
Impairment of Proved Oil and Gas Properties			81,000,000
Amortization of intangibles
Total operating costs and expenses			169,500,000	49,200,000
Operating income	8,600,000	4,800,000	(57,200,000)	5,300,000
Equity in net income (losses) of subsidiaries				(3,400,000)
Interest expense			(5,900,000)
Affiliated interest income			(6,800,000)	(2,800,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net			(12,400,000)	800,000
Income from continuing operations before income taxes			(82,300,000)	(100,000)
Income tax expense
Net income (loss)			(82,300,000)	(100,000)
Less: Net income (loss) attributable to noncontrolling interest
Net income (loss) attributable to controlling interest			(82,300,000)	(100,000)
Less: Preferred stock dividends, accretion and loss on conversion
Net income (loss) attributable to common and participating preferred stockholders			(82,300,000)	(100,000)
Insurance [Member]
Revenues:
Net consumer and other product sales
Oil and natural gas
Insurance premiums			42,000,000	46,900,000
Net investment income			602,900,000	522,800,000
Net investment gains			366,900,000	411,500,000
Insurance and investment product fees and other			54,900,000	44,400,000
Total revenues	419,500,000	279,700,000	1,066,700,000	1,025,600,000
Operating costs and expenses:
Cost of consumer products and other goods sold
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves			696,300,000	431,700,000
Selling, acquisition, operating and general expenses			89,900,000	75,900,000
Impairment of Proved Oil and Gas Properties
Amortization of intangibles			60,300,000	163,100,000
Total operating costs and expenses			846,500,000	670,700,000
Operating income	108,600,000	83,300,000	220,200,000	354,900,000
Equity in net income (losses) of subsidiaries			(1,800,000)
Interest expense			(16,900,000)
Affiliated interest income			200,000	(5,900,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net				200,000
Income from continuing operations before income taxes			201,700,000	349,200,000
Income tax expense			35,200,000	112,100,000
Net income (loss)			166,500,000	237,100,000
Less: Net income (loss) attributable to noncontrolling interest			19,700,000
Net income (loss) attributable to controlling interest			146,800,000	237,100,000
Less: Preferred stock dividends, accretion and loss on conversion
Net income (loss) attributable to common and participating preferred stockholders			146,800,000	237,100,000
Consumer Products Segment [Member]
Revenues:
Net consumer and other product sales			3,250,800,000	2,947,800,000
Oil and natural gas
Insurance premiums
Net investment income
Net investment gains
Insurance and investment product fees and other
Total revenues	1,128,500,000	1,089,800,000	3,250,800,000	2,947,800,000
Operating costs and expenses:
Cost of consumer products and other goods sold			2,092,900,000	1,954,000,000
Oil and natural gas direct operating costs
Benefits and other changes in policy reserves
Selling, acquisition, operating and general expenses			730,400,000	700,200,000
Impairment of Proved Oil and Gas Properties
Amortization of intangibles			61,200,000	57,500,000
Total operating costs and expenses			2,884,500,000	2,711,700,000
Operating income	148,700,000	115,700,000	366,300,000	236,100,000
Equity in net income (losses) of subsidiaries
Interest expense			(151,700,000)
Affiliated interest income				(191,800,000)
Gain (loss) from the change in the fair value of the equity conversion feature of preferred stock
Gain on contingent purchase price reduction			0
Other income (expense), net			(4,400,000)	(7,900,000)
Income from continuing operations before income taxes			210,200,000	36,400,000
Income tax expense			43,800,000	54,900,000
Net income (loss)			166,400,000	(18,500,000)
Less: Net income (loss) attributable to noncontrolling interest			69,000,000	(8,500,000)
Net income (loss) attributable to controlling interest			97,400,000	(10,000,000)
Less: Preferred stock dividends, accretion and loss on conversion
Net income (loss) attributable to common and participating preferred stockholders			$ 97,400,000	$ (10,000,000)

Acquisitions Acquisition - CorAmerica (Details) (CorAmerica [Member])	May 30, 2014
CorAmerica [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	17.00%

Segment Data - Additional Information (Detail)	9 Months Ended
Segment Data - Additional Information (Detail)	Jun. 30, 2014	Jun. 30, 2014 Segment
Segment Reporting [Abstract]
Number of reporting segments	4	4