Spectrum Brands (SPB) 10-K 23 Nov 16 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Nov. 17, 2016	Mar. 31, 2016
Document Documentand Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Entity Public Float			$ 1,498
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	HRG
Entity Registrant Name	HRG GROUP, INC.
Entity Central Index Key	109,177
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Common Stock, Shares Outstanding		200,908,522

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Investments (Note 13):
Cash and cash equivalents	$ 497.3	$ 661.2
Funds Withheld Receivable	1,650.4	1,710.1
Receivables, net (Note 9)	556.3	613.9
Inventories, net (Note 10)	740.6	780.8
Deferred tax assets (Note 19)	42.6	56.7
Property, plant and equipment, net (Note 11)	543.4	509.5
Goodwill (Note 12)	2,478.4	2,487.4
Intangibles, net (Note 12)	2,372.5	2,480.3
Other assets (Note 13)	172.6	412
Disposal Group, Including Discontinued Operation, Assets, Current	26,738.7	24,976.5
Disposal group, Discontinued Operation, Assets, Current	0	343.1
Total assets	35,792.8	35,031.5
Insurance reserves:
Insurance reserves	1,751.3	1,856
Debt (Note 15)	5,430.9	5,984.6
Accounts payable and other current liabilities (Note 14)	989.8	1,062
Employee benefit obligations (Note 17)	125.4	92.9
Deferred tax liabilities (Note 19)	546	574.5
Other liabilities	32	56.3
Disposal Group, Including Discontinued Operation, Liabilities, Current	25,100.2	23,418.5
Disposal group, Discontinued Operation, Liabilities, Current		398.6
Total liabilities	33,975.6	33,443.4
Commitments and contingencies (Note 22)
Temporary equity (Note 16) :
Common stock, $0.01 par; 500,000.0 thousand shares authorized; 200,789.1 thousand and 201,383.8 thousand shares issued and outstanding at September 30, 2016 and 2015, respectively.	2	2
Additional paid-in capital	1,447.1	1,458.5
Accumulated deficit	(1,031.9)	(833.1)
Accumulated other comprehensive income (loss)	220.9	(40.7)
Total HRG Group, Inc. shareholders' equity	638.1	586.7
Noncontrolling interest	1,179.1	1,001.4
Total shareholders' equity	1,817.2	1,588.1
Total liabilities and equity	$ 35,792.8	$ 35,031.5

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.01
Preferred stock, shares authorized	10,000,000
Preferred stock, shares outstanding	0	394,300
Aggregate liquidation preference	$ 0	$ 617.1
Common Stock, Par or Stated Value Per Share	$ 0.01
Common stock, shares authorized	500,000,000
Common stock, shares issued	200,789,100	201,383,800
Common stock, shares outstanding	200,789,100	201,383,800

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	$ 0.20	$ (1.19)	$ (0.22)	$ (0.02)	$ (0.20)	$ (0.17)	$ (0.76)	$ (0.12)	$ (1.23)	$ (1.23)	$ 0.46
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	$ 0.20	$ (1.17)	$ (0.22)	$ (0.02)	$ (0.20)	$ (0.17)	$ (0.76)	$ (0.12)	$ (1.21)	$ (1.23)	$ 0.46
Revenues:
Net consumer and other product sales	$ 1,249.7	$ 1,361.6	$ 1,209.6	$ 1,218.8	$ 1,308.1	$ 1,249.7	$ 1,086.5	$ 1,088.8	$ 5,039.7	$ 4,733.1	$ 4,449.2
Net investment income									67	84.3	90.1
Net investment gains (losses)									101.1	(114)	89.3
Insurance and investment product fees and other									7.6	6.3	6.1
Total revenues									5,215.4	4,709.7	4,634.7
Operating costs and expenses:
Cost of consumer products and other goods sold									3,119.8	3,050.9	2,875.6
Benefits and other changes in policy reserves									103	70.6	66.9
Selling, acquisition, operating and general expenses									1,243.6	1,301.3	1,181
Asset Impairment Charges									27.1	153.3	2.1
Amortization of intangibles									93.9	87.8	81.7
Total operating costs and expenses									4,587.4	4,663.9	4,207.3
Operating income									628	45.8	427.4
Interest expense									(397.1)	(401.6)	(298.8)
Loss from the change in the fair value of the equity conversion feature of preferred stock										0	(12.7)
Deconsolidation, Gain (Loss), Amount									0	38.5	0
Other income (expense), net									1	10.2	(11.9)
Income (loss) from continuing operations before income taxes									231.9	(307.1)	104
Income tax expense (benefit)									41.5	(16.2)	89.6
Net income (loss) from continuing operations	36.2	(93)	15.9	7	(127.1)	(41.4)	(237.5)	(106.4)	(33.9)	(512.4)	101.7
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	(9.6)	141.5	56.5	2	(95)	(24.7)	(85.1)	(86.1)	190.4	(290.9)	14.4
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	45.8	(234.5)	(40.6)	5	(32.1)	(16.7)	(152.4)	(20.3)	(224.3)	(221.5)	87.3
Less: Net income attributable to noncontrolling interest									164.9	44.4	112
Net loss attributable to controlling interest	$ (7.3)	$ (132.9)	$ (24.7)	$ (33.9)	$ (143.1)	$ (75.6)	$ (228.3)	$ (109.8)	(198.8)	(556.8)	(10.3)
Less: Preferred stock dividends, accretion and loss on conversion											73.6
Net loss attributable to common and participating preferred stockholders									$ (198.8)	$ (556.8)	$ (83.9)
Income (Loss) from Continuing Operations, Per Basic Share	$ (0.24)	$ 0.52	$ 0.09	$ (0.15)	$ (0.53)	$ (0.21)	$ (0.40)	$ (0.44)	$ 0.23	$ (1.58)	$ (0.97)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent									$ 44.6	$ (313.3)	$ (158.3)
Net loss per common share attributable to controlling interest:
Earnings Per Share, Basic	(0.04)	(0.67)	(0.13)	(0.17)	(0.73)	(0.38)	(1.16)	(0.56)	$ (1)	$ (2.81)	$ (0.51)
Earnings Per Share, Diluted	(0.04)	(0.66)	(0.13)	(0.17)	(0.73)	(0.38)	(1.16)	(0.56)	(0.99)	(2.81)	(0.51)
Income (Loss) from Continuing Operations, Per Diluted Share	$ (0.24)	$ 0.51	$ 0.09	$ (0.15)	$ (0.53)	$ (0.21)	$ (0.40)	$ (0.44)	$ 0.22	$ (1.58)	$ (0.97)
Discontinued Operations, Held-for-sale [Member]
Revenues:
Total revenues									$ 0	$ 0
Operating costs and expenses:
Operating income									0	0
Deconsolidation, Gain (Loss), Amount										0
Net income (loss) from continuing operations									(224.3)	(221.5)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									(224.3)	(221.5)
Less: Net income attributable to noncontrolling interest									$ 19.1	$ 22

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (33,900,000)	$ (512,400,000)	$ 101,700,000
Other comprehensive income (loss):
Foreign currency translation losses	(8,500,000)	(112,900,000)	(32,500,000)
Net unrealized gain (loss) on derivative instruments
Changes in derivative instruments before reclassification adjustment	11,100,000	11,400,000	13,100,000
Net reclassification adjustment for (gains) losses included in net income	(1,100,000)	(27,500,000)	2,600,000
Changes in derivative instruments after reclassification adjustment	10,000,000	(16,100,000)	15,700,000
Changes in deferred income tax asset/liability	(2,800,000)	5,200,000	(4,200,000)
Deferred tax valuation allowance adjustments	(100,000)	(2,200,000)
Net unrealized gain (loss) on hedging derivative instruments	7,100,000	(13,100,000)	11,500,000
Actuarial adjustments to pension plans
Changes in actuarial adjustments before reclassification adjustment	(41,700,000)	(13,600,000)	(8,700,000)
Net reclassification adjustment for losses included in cost of goods sold	1,400,000	700,000	600,000
Net reclassification adjustment for gains included in selling and general and administrative expenses	1,000,000	700,000	800,000
Changes in actuarial adjustments to pension plans	(39,300,000)	(12,200,000)	(7,300,000)
Changes in deferred income tax asset/liability	10,800,000	3,600,000	2,200,000
Deferred tax valuation allowance adjustments		(3,100,000)	(600,000)
Net actuarial adjustments to pension plans	(28,500,000)	(11,700,000)	(5,700,000)
Unrealized investment gains (losses):
Changes in unrealized investment gains (losses) before reclassification adjustment	784,500,000	(643,800,000)	627,500,000
Net reclassification adjustment for losses (gains) included in net income	8,800,000	28,800,000	(101,000,000)
Changes in unrealized investment gains (losses) after reclassification adjustment	793,300,000	(615,000,000)	526,500,000
Adjustments to intangible assets	(258,300,000)	219,700,000	(156,800,000)
Changes in deferred income tax asset/liability	(185,700,000)	138,700,000	(129,000,000)
Net unrealized gains (losses) on investments	349,300,000	(256,600,000)	240,700,000
Non-credit related other-than-temporary impairment:
Net change to derive comprehensive income (loss) for the period	318,000,000	(394,300,000)	214,000,000
Comprehensive income (loss)	284,100,000	(906,700,000)	315,700,000
Less: Comprehensive income (loss) attributable to the noncontrolling interest:
Net income	164,900,000	44,400,000	112,000,000
Other comprehensive income (loss)	56,000,000	(108,000,000)	32,600,000
Total comprehensive income (loss)	220,900,000	(63,600,000)	144,600,000
Comprehensive income (loss) attributable to the controlling interest	63,200,000	(843,100,000)	$ 171,100,000
Non Credit Portion Of Other Than Temporary Impairments Included In Other Comprehensive Income	$ 1,400,000	$ 0

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS EQUITY - USD ($) $ in Millions	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Total Shareholders’ Equity	Noncontrolling Interest (“NCI”)	FGL [Member]	FGL [Member]Additional Paid-in Capital	FGL [Member]Accumulated Other Comprehensive Income	FGL [Member]Total Shareholders’ Equity	FGL [Member]Noncontrolling Interest (“NCI”)	Spectrum Brands [Member]	Spectrum Brands [Member]Common Stock	Spectrum Brands [Member]Additional Paid-in Capital	Spectrum Brands [Member]Accumulated Deficit	Spectrum Brands [Member]Accumulated Other Comprehensive Income	Spectrum Brands [Member]Total Shareholders’ Equity	Spectrum Brands [Member]Noncontrolling Interest (“NCI”)
Common stock, shares issued, beginning balance at Sep. 30, 2013		142,400,000
Permanent equity, beginning balance at Sep. 30, 2013	$ 1,133.5	$ 1.4	$ 828	$ (192.4)	$ 87.7	$ 724.7	$ 408.8
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	101.7			(10.3)		(10.3)	112
Unrealized investment gains, net	240.7				197.7	197.7	43
Other unrealized gains	11.5				6.8	6.8	4.7
Actuarial adjustments to pension plans	(5.7)				(4)	(4)	(1.7)
Translation adjustment	(32.5)				(19.1)	(19.1)	(13.4)
Comprehensive income (loss)	$ 315.7					171.1	144.6
Repurchase of common stock, shares	(5,197,000)	(5,200,000)
Repurchase of common stock, value	$ (65.6)	$ (0.1)	(65.5)			(65.6)
Stock Issued During Period, Value, New Issues								$ 172.6	$ (58.5)	$ (25.5)	$ (84)	$ 256.6
Issuance (purchase) of subsidiary stock	(8.3)		(11.1)			(11.1)	2.8
Exercise of stock options, shares		0
Exercise of stock options, value	2.8		2.8		0	2.8
Stock compensation, shares		3,200,000
Stock compensation	93	$ 0.1	72.3			72.4	20.6
Adjustments To Additional Paid In Capital Share Based Compensation Restricted Stock Units Redeemed During Period Shares		100,000
Restricted stock surrendered for tax withholding	(31.5)		(21.1)			(21.1)	(10.4)
Preferred stock dividends, accretion and loss on conversion	(73.6)			(73.6)		(73.6)
Conversion of preferred stock, shares		62,000,000
Conversion of preferred stock, value	726	$ 0.6	725.4			726
NCI in acquired subsidiary	20.7		0			0	20.7
Dividend paid by subsidiary to NCI	(28.3)						(28.3)
Common stock, shares issued, ending balance at Sep. 30, 2014		202,300,000
Permanent equity, ending balance at Sep. 30, 2014	2,257	$ 2	1,472.3	(276.3)	243.6	1,441.6	815.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	(512.4)			(556.8)		(556.8)	44.4
Unrealized investment gains, net	(256.6)				(206.1)	(206.1)	(50.5)
Other unrealized gains	(13.1)				(7.5)	(7.5)	(5.6)
Actuarial adjustments to pension plans	(11.7)				(7)	(7)	(4.7)
Translation adjustment	(112.9)				(65.7)	(65.7)	(47.2)
Comprehensive income (loss)	$ (906.7)					(843.1)	(63.6)
Repurchase of common stock, shares	(6,900,000)	(1,700,000)
Repurchase of common stock, value	$ (22.2)	$ (0.1)	(22.1)			(22.2)
Stock Issued During Period, Value, New Issues													$ 281	$ 0	$ 29.9	$ 0	$ 1.3	$ 31.2	$ 249.8
Issuance (purchase) of subsidiary stock	(61)		(76.8)		0.7	(76.1)	15.1
Exercise of stock options, shares		700,000
Exercise of stock options, value	4.1	$ 0	4.1			4.1
Stock compensation, shares		1,400,000
Stock compensation	90	$ 0.1	71			71.1	18.9
Adjustments To Additional Paid In Capital Share Based Compensation Restricted Stock Units Redeemed During Period Shares		(1,300,000)
Restricted stock surrendered for tax withholding	(21)		(19.9)			(19.9)	(1.1)
NCI in acquired subsidiary	0.8		0			0	0.8
Dividend paid by subsidiary to NCI	$ (33.9)						(33.9)
Common stock, shares issued, ending balance at Sep. 30, 2015	201,383,800	201,400,000
Permanent equity, ending balance at Sep. 30, 2015	$ 1,588.1	$ 2	1,458.5	(833.1)	(40.7)	586.7	1,001.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	(33.9)			(198.8)		(198.8)	164.9
Unrealized investment gains, net	347.9				279.3	279.3	68.6
Other unrealized gains	7.1				4.1	4.1	3
Actuarial adjustments to pension plans	(28.5)				(16.6)	(16.6)	(11.9)
Translation adjustment	(8.5)				(4.8)	(4.8)	(3.7)
Comprehensive income (loss)	$ 284.1					63.2	220.9
Repurchase of common stock, shares	(6,900,000)
Issuance (purchase) of subsidiary stock	$ (54.5)	$ 0	(34.6)		(0.4)	(35)	(19.5)
Exercise of stock options, shares		600,000
Exercise of stock options, value	4.4	$ 0	4.4			4.4
Stock compensation, shares		0
Stock compensation	64.3	$ 0	42.9			42.9	21.4
Adjustments To Additional Paid In Capital Share Based Compensation Restricted Stock Units Redeemed During Period Shares		(1,200,000)
Restricted stock surrendered for tax withholding	(28.7)	$ 0	(24.1)			(24.1)	(4.6)
NCI in acquired subsidiary	0	$ 0	0			0	0
Dividend paid by subsidiary to NCI	$ (40.5)						(40.5)
Common stock, shares issued, ending balance at Sep. 30, 2016	200,789,100	200,800,000
Permanent equity, ending balance at Sep. 30, 2016	$ 1,817.2	$ 2	$ 1,447.1	$ (1,031.9)	$ 220.9	$ 638.1	$ 1,179.1

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Provision for Loan and Lease Losses	$ 12.8	$ 93.5	$ 2.2
Impairment of Intangible Assets, Finite-lived	15.4	60.2	0
Impairment of Intangible Assets (Excluding Goodwill)	4.7	31.9
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	(224.3)	(221.5)	87.3
Net Cash Provided by (Used in) Financing Activities, Continuing Operations	(866.6)	709.4	(147)
Cash Provided by (Used in) Financing Activities, Discontinued Operations	1,015.3	1,021.4	813
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	190.4	(290.9)	14.4
Cash flows from operating activities:
Net (loss) income	(33.9)	(512.4)	101.7
Adjustments to reconcile net income (loss) to operating cash flows from continuing operations:
Depreciation of properties	89.8	83.2	76.5
Amortization of intangibles	93.9	87.8	81.7
Stock-based compensation	78	72.6	73.7
Amortization of debt issuance costs	18.3	17.2	16.2
Amortization of debt discount	2.8	4.8	4.6
Write-off of discounts and debt issuance costs on retired debt	5.8	12.8	9.2
Deferred income taxes	(4.8)	(46.4)	23.4
Deconsolidation, Gain (Loss), Amount	0	(38.5)	0
Interest credited/index credits to contractholder account balances	(36)	(32.3)	(52.7)
Net recognized losses (gains) on investments and derivatives	(54.1)	126.6	(64.2)
Charges assessed to contractholders for mortality and administration	(1.1)	(1.1)	(1.1)
Non-cash increase to cost of goods sold due to the sale of inventory revalued in acquisition		21.7
Non-cash restructuring and related charges	6.4	20.1	9.2
Changes in operating assets and liabilities:	68.6	44.4	178.4
Net Cash Provided by (Used in) Operating Activities, Continuing Operations	558.2	300.3	476.9
Net change in cash due to continuing operating activities	913.3	316.8	704.1
Cash Provided by (Used in) Operating Activities, Discontinued Operations	355.1	16.5	227.2
Cash flows from investing activities:
Proceeds from investments sold, matured or repaid	53.7	86.6	54.9
Cost of investments acquired	(5.2)	(5.4)	(101.7)
Acquisitions, net of cash acquired		(1,328.4)	(27.3)
Net asset-based loan repayments (originations)	177.2	289.2	(127.6)
Capital expenditures	(95.4)	(90.6)	(75.5)
Proceeds from Sale of Productive Assets	19.7	1.4	9.2
Other investing activities, net	(4.1)	(0.4)	(1.8)
Net Cash Provided by (Used in) Investing Activities, Continuing Operations	145.9	(1,047.6)	(269.8)
Net change in cash due to continuing investing activities	(891.4)	(2,141.3)	(1,941.9)
Cash Provided by (Used in) Investing Activities, Discontinued Operations	(1,037.3)	(1,093.7)	(1,672.1)
Cash flows from financing activities:
Proceeds from issuance of new debt	485	3,705.3	933.3
Repayment of debt, including tender and call premiums	(1,090.8)	(3,050.5)	(770.9)
Debt issuance costs	(9.3)	(44.8)	(15.8)
Purchases of subsidiary stock, net	(52.1)	(49.6)	(9.3)
Contractholder account deposits	5.9	78.9	23
Contractholder account withdrawals	(140.6)	(140.8)	(158.2)
Dividend paid by subsidiary to noncontrolling interest	(37.3)	(31)	(26)
Dividends paid on preferred stock			(28.6)
Share based award tax withholding payments	(28.7)	(21)	(31.5)
Common stock repurchased		(22.2)	(65.8)
Proceeds from Issuance Initial Public Offering	0	281	0
Other financing activities, net	1.3	4.1	2.8
Net change in cash due to continuing financing activities	148.7	1,730.8	666
Effect of exchange rate changes on cash and cash equivalents	(1.4)	(29.7)	(8.3)
Net change in cash and cash equivalents	(163.9)	(67.6)	51.8
Cash and cash equivalents at beginning of period	661.2	728.8	677
Cash and cash equivalents at end of period	497.3	661.2	728.8
Supplemental disclosure of cash flow information:
Cash paid for interest	397.7	395.7	278.9
Cash paid for taxes, net	35.9	61	80.7
HGI
Cash flows from operating activities:
Net (loss) income	(198.8)	(556.8)	(10.3)
Adjustments to reconcile net income (loss) to operating cash flows from continuing operations:
Stock-based compensation	13.7	25	27
Amortization of debt issuance costs	2.7	4.4	3.5
Amortization of debt discount	3.3	1.8	1.5
Gain on contingent purchase price reduction	0	(8.5)	(0.5)
Net change in cash due to continuing operating activities	(109.9)	(81.7)	(12.8)
Cash flows from investing activities:
Capital expenditures	(0.1)	(1.2)	(0.3)
Net change in cash due to continuing investing activities	(3)	(407.6)	(115.8)
Cash flows from financing activities:
Debt issuance costs	0	(6.8)	(10.4)
Dividends paid on preferred stock	0	0	(28.6)
Share based award tax withholding payments	(17.8)	(18.3)	(6.5)
Common stock repurchased	0	(22.1)	(65.6)
Other financing activities, net	4.4	4.1	2.8
Net change in cash due to continuing financing activities	(13.4)	366.5	291.7
Cash and cash equivalents at beginning of period	297.2	420	256.9
Cash and cash equivalents at end of period	$ 170.9	$ 297.2	$ 420

Basis of Preparation and Nature

Basis of Preparation and Nature of Operations	12 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Preparation and Nature of Operations	d herein have been prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”). 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 U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Certain prior period amounts have been reclassified or combined to conform to the current year presentation. Fiscal Year End 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. References herein to Fiscal 2016 , 2015 and 2014 refer to the fiscal years ended September 30, 2016 , 2015 and 2014 , respectively. Reportable Segments The Company currently presents its operations in two reportable segments: (i) Consumer Products, which consists of Spectrum Brands; and (ii) Insurance, which consists of Front Street. See below for a discussion of the changes to the Company’s reportable segments since Fiscal 2015. Consumer Products Segment Through Spectrum Brands, the Company is a diversified global branded consumer products company with positions in seven major product categories: consumer batteries, small appliances, global pet supplies, home and garden control products, personal care products, hardware and home improvement products and global auto care. Spectrum Brands’ operating performance is influenced by a number of factors including: general economic conditions; foreign exchange fluctuations; trends in consumer markets; consumer confidence and preferences; overall product line mix, including pricing and gross margin, which vary by product line and geographic market; pricing of certain raw materials and commodities; energy and fuel prices; and general competitive positioning, especially as impacted by competitors’ advertising and promotional activities and pricing strategies. Insurance Segment As a result of the transaction discussed below, the Insurance segment has been adjusted to exclude FGL and includes only Front Street. Through Front Street and its Bermuda and Cayman-based subsidiaries, we engage in the business of life, annuity and long-term care reinsurance. On November 8, 2015, Anbang Insurance Group Co., Ltd., a joint-stock insurance company established in the People’s Republic of China (“Anbang”), AB Infinity Holding, Inc., a wholly-owned subsidiary of Anbang (“AB Infinity”), and AB Merger Sub, Inc., a wholly-owned subsidiary of AB Infinity (“Merger Sub”), entered into a definitive merger agreement (which was amended on November 3, 2016, as amended the “FGL Merger Agreement” and such merger, the “FGL Merger”) to acquire FGL for $26.80 per share. As a result of the FGL Merger Agreement, the Company’s ownership interest in FGL has been classified as held for sale in the accompanying Consolidated Balance Sheets and FGL’s operations were classified as discontinued operations in the accompanying Consolidated Statements of Operations and the Consolidated Statements of Cash Flows and reported separately for all periods presented. Prior to the transaction, FGL was included in the Company’s Insurance segment. As a result of classifying FGL as held for sale, all segmented information has been adjusted to exclude FGL from the Insurance segment. See Note 4 , Divestitures . Transactions and Activities during Fiscal 2016 Consumer Products During Fiscal 2016 , Spectrum Brands completed a cash tender offer to purchase any and all of Spectrum Brands’ 6.375% Notes due 2020 (the “ 6.375% Notes”). As part of the transaction, Spectrum Brands received tenders from the holders of $390.3 of its outstanding 6.375% Notes and has accepted for purchase all 6.375% Notes which were validly tendered. In addition, on October 20, 2016, Spectrum Brands redeemed the remaining $129.7 aggregate principal amount of 6.375% Notes with a call premium of $4.6 . See Note 15 , Debt . On September 20, 2016, SBI issued €425.0 aggregate principal amount of 4.00% Notes at par value, due October 1, 2026 (“ 4.00% Notes”). See Note 15 , Debt . On October 6, 2016, subsequent to the end of the fiscal year, SBI replaced all of its U.S. dollar-denominated term loans with new U.S. dollar-denominated term loans that carry lower interest rate margins, but otherwise are on the same terms as the old term loans, including the maturity date. See Note 15 , Debt . Oil and Gas Properties During the first quarter of Fiscal 2016 , Compass Production Partners (“Compass”), a majority-owned subsidiary of HGI Energy at the time, completed the sale of its Holly, Waskom, and Danville assets (the “Compass Asset Sale”) for a total cash consideration of $153.4 . Proceeds were primarily used to reduce Compass’ borrowings under its credit facility (the “Compass Credit Agreement”). During the fourth quarter of Fiscal 2016 , HGI Energy completed the sale of its equity interests in Compass to a third party for a cash purchase price of $145.0 (the “Compass Sale”). The proceeds received by HGI Energy from the Compass Sale were reduced by the outstanding balance of Compass’ existing credit facility of $125.2 . Following the completion of the Compass Sale, the Company no longer owns, directly or indirectly, any oil and gas properties and accordingly, the results of Compass are presented as discontinued operations in the accompanying Consolidated Statements of Operations and the operations of HGI Energy are included in the Corporate and Other segment. Corporate and Other On November 17, 2016, subsequent to the end of the fiscal year, the Company announced that Mr. Omar Asali, President, Chief Executive Officer and a director of the Company, plans to leave the Company in the second half of the fiscal year ending September 30, 2017 (“Fiscal 2017 ”). In addition, on November 17, 2016, the Company announced that its Board had initiated a process to explore and evaluate strategic alternatives available to the Company with a view toward enhancing shareholder value. Strategic alternatives may include, but are not limited to, a merger, sale or other business combination involving the Company or its assets. The Company has not set a definitive schedule to complete its review of strategic alternatives and there can be no assurance that this process will result in a transaction, or if a transaction is undertaken, as to its terms or timing. In connection with Mr. Asali’s anticipated departure, on November 17, 2016, the Company and Mr. Asali entered into a Transition Agreement (the “Transition Agreement”). The Transition Agreement provides that Mr. Asali will, subject to the terms of the Transition Agreement, receive from the Company (i) for Fiscal 2016, a bonus of $8.0 in cash; and (ii) for Fiscal 2017, a bonus for $3.0 in cash, on the earlier of March 31, 2017 and the date on which the Company announces that it has entered into definitive documentation which, if the transactions contemplated thereby were consummated, would result in a sale, merger, change in control or other strategic transaction of or involving the Company and substantially all of its assets; and an additional payment of $3.0 (or such higher amount as determined by the Board of Directors). Mr. Asali will also receive certain other payments and vesting of prior issued equity grants. During Fiscal 2016 , Salus and Front Street received a partial recovery on the loan to a significant borrower of Salus, RadioShack Corporation (“RadioShack”), of $45.4 , excluding $22.7 repayment on FGL’s participation on the loan. As a result of the aforementioned partial recovery, the Company also reversed $18.0 of previously recorded allowance for bad debt, excluding $9.0 of realized gains by FGL recorded in “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations . During Fiscal 2016 , Salus determined to focus its efforts primarily on monitoring, servicing and collecting its existing loans and winding-down its business. Salus may, however, pursue other opportunities that it may consider strategically advantageous or complimentary to its efforts to collect its existing loans. During the fourth quarter of Fiscal 2016 , the Company sold all of its 51.0% interest in CorAmerica Capital, LLC, its former subsidiary engaged in the business of asset management (“CorAmerica”), to a third party for $0.5 . During Fiscal 2016 , the Company also wound down the operations of Energy & Infrastructure Capital, LLC (“EIC”), its other asset manager. The sale of CorAmerica and the wind down of EIC did not represent a strategic shift for the Company. The operations of Salus, CorAmerica and EIC were historically presented in the Asset Management Segment. As a result of the diminished operations in that segment, starting in the fourth quarter of Fiscal 2016 , the Company is presenting the operations of Salus, CorAmerica and EIC within the Corporate and Other segment. All historical results have been recast to reflect this change.

Significant Accounting Policies

Significant Accounting Policies and Practices and Recent Accounting Pronouncements	12 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Significant Accounting Policies and Practices and Recent Accounting Pronouncements	inciples of Consolidation The Consolidated Financial Statements include the accounts of HRG and all other entities in which HRG has a controlling financial interest and those variable interest entities (“VIEs”) where the Company is the primary beneficiary. Intercompany accounts and transactions between businesses held for use have been eliminated. Results of operations of acquired companies are included from the dates of acquisition and for VIEs, from the dates that the Company became the primary beneficiary. At September 30, 2016 , the non-controlling interest component of total equity primarily represents the 42.2% share of Spectrum Brands and the 19.6% of FGL not owned by HRG. VIE is an entity that lacks equity investors or whose equity investors do not have a controlling financial interest in the entity through their equity investments. The entity that has a controlling financial interest in a VIE is referred to as the primary beneficiary and consolidates the VIE. A corporation is deemed to have a controlling financial interest and is the primary beneficiary of a VIE if it has both the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and an obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company, through its subsidiary, Salus, primarily uses VIEs for its securitization activities, in which Salus transfers whole loans into a trust or other vehicle such that the assets are legally isolated from the creditors of Salus. Assets held in a trust can only be used to settle obligations of the trust. The creditors of these trusts typically have no recourse to Salus except in accordance with the obligations under standard representations and warranties. When Salus is the servicer of whole loans held in a securitization trust, Salus has the power to direct the most significant activities of the trust. Salus consolidates a whole-loan securitization trust if it has the power to direct the most significant activities and also holds securities issued by the trust or has other contractual arrangements, other than standard representations and warranties, that could potentially be significant to the trust. See Note 6 , Securitizations and Variable Interest Entities for additional information on the Company’s investment in consolidated VIEs . Assets Held for Sale and Discontinued Operations The Company reports a business as held for sale when the criteria of Accounting Standard Codification (“ASC”) Topic 360, Property, Plant and Equipment (“ASC 360”) are met. A business classified as held for sale is recorded at the lower of its carrying amount or estimated fair value less cost to sell. If the carrying amount of the business exceeds its estimated fair value less cost to sell, a loss is recognized. Assets and liabilities related to a business classified as held for sale are segregated in the current and prior balance sheets in the period in which the business is classified as held for sale. Transactions between the business held for sale and businesses held for use that are expected to continue to exist after the disposal are not eliminated to appropriately reflect the continuing operations and balances held for sale. If a business is classified as held for sale after the balance sheet date but before the financial statements are issued or are available to be issued, the business continues to be classified as held and used in those financial statements when issued or when available to be issued. The Company reports the results of operations of a business as discontinued operations if a disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when the business is sold or classified as held for sale, in accordance with ASC 360 and Accounting Standards Update (“ASU”) No. 2014-08, Presentation of Financial Statements (Topic 2015) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (“ASU 2014-08”). The results of discontinued operations are reported in “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations for current and prior periods commencing in the period in which the business meets the criteria of a discontinued operation, and include any gain or loss recognized on closing or adjustment of the carrying amount to fair value less cost to sell. Transactions between the business held for sale and businesses held for use that are expected to continue to exist after the disposal are not eliminated to appropriately reflect the continuing operations and balances held for sale. The guidance above does not apply to oil and gas properties that are accounted for using the full-cost method of accounting as prescribed by the U.S. SEC (Regulation S-X, Rule 4-10, Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975) unless the disposal represents all or substantially all of a full cost pool as a discontinued operation. As discussed in Note 4 , Divestitures , on July 1, 2016, the Company entered into an agreement to sell all of its remaining oil and gas interests. Consequently, the Company’s investments in oil and gas properties have been reclassified as discontinued operations. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid temporary instruments purchased with original maturities of three months or less from date of purchase to be cash equivalents. Receivables Trade accounts receivable are carried at net realizable value. The Company extends credit to its customers based upon an evaluation of the customer’s financial condition and credit history, but generally does not require collateral. The Company monitors its customers’ credit and financial condition based on changing economic conditions and will make adjustments to credit policies as required. Provisions for losses on uncollectible trade receivables are determined based on ongoing evaluations of the Company’s receivables, principally on the basis of historical collection experience and evaluations of the risks of nonpayment or return for a given customer. Refer to Note 9 , Receivables, net , for further detail. Inventories The Company’s inventories are valued at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out (“FIFO”) method. Refer to Note 10 , Inventories, net , for further detail. Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Plant and equipment held under capital leases are amortized on a straight-line basis over the shorter of the lease term or estimated useful life of the asset; such amortization is included in depreciation expense. The Company uses accelerated depreciation methods for income tax purposes. Useful lives for property, plant and equipment are as follows: Asset Type Range Buildings and improvements 20 to 40 years Machinery and equipment 2 to 15 years Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. The Company records gains and losses on the disposition or retirement of property, plant and equipment based on the net book value and any proceeds received. Long-lived fixed assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Circumstances such as the discontinuation of a product or product line, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses or an adverse change in legal factors or in the business climate, among others, may trigger an impairment review. If such indicators are present, the Company performs undiscounted cash flow analyses to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows generated did not exceed the carrying value of the asset. If impairment is determined to exist, any related impairment loss is calculated based on fair value. There were no triggering events identified during the year that necessitated an impairment test over property, plant and equipment. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Refer to Note 11 , Property, Plant and Equipment, net , for further detail. Goodwill Goodwill reflects the excess of acquisition cost over the aggregate fair value assigned to identifiable net assets acquired. Goodwill is not amortized, but instead is assessed for impairment at least annually or more frequently if an event or circumstance indicates that an impairment loss may have been incurred between annual impairment tests. Goodwill has been assigned to reporting units for purposes of impairment testing based upon the relative fair value of the asset to each reporting unit. The Company performs its annual impairment test in the fourth quarter of its fiscal year. Consumer Products Segment The reporting units of Spectrum Brands are consistent with the product lines for the Consumer Products segment. Impairment of goodwill is evaluated by Spectrum Brands using a two-step approach. In the first step, the fair value of each reporting unit is compared to its carrying value, including goodwill. In estimating the fair value of their reporting units, Spectrum Brands uses a discounted cash flow methodology, which requires the estimation of future revenues, expenses, and capital expenditures and make assumptions about Spectrum Brands’ weighted average cost of capital and perpetuity growth rate, among other variables. Spectrum Brands tests the aggregate estimated fair value of the reporting units by comparison to Spectrum Brands’ total market capitalization, including both equity and debt capital. If the fair value of a reporting unit is less than its carrying value, step two is performed. For step two, the implied fair value of goodwill is calculated by deducting the fair value of all tangible and intangible net assets, including unrecognized intangible assets, of the reporting unit from the fair value of the reporting unit. If the implied fair value of goodwill is less than its carrying value, an impairment loss would be recognized equal to that excess. The fair values of the global batteries and appliances, hardware and home improvement, global pet supplies, home and garden and global auto care product lines, which are also Spectrum Brands’ reportable segments, exceeded their carrying values by 157% , 110% , 58% , 326% and 12% , respectively. As a result, a step two analysis was not required and there were no reporting units that were deemed at risk of impairment. Corporate and Other During Fiscal 2016 , the Company concluded that an interim impairment test of goodwill for its CorAmerica reporting unit was necessary. This conclusion was based on certain indicators of impairment, primarily related to an amendment, which became effective September 1, 2016, to an investment management agreement to which CorAmerica is a party. The amendment changed the asset management fee structure, which resulted in a significant decrease to the projected future revenues we expect from CorAmerica. In addition, the counterparty reduced its allocation of investments into commercial mortgage loans, which reduced the amount of new loan originations we expect from CorAmerica and reduced CorAmerica’s projected future revenues. As discussed above, during the third fiscal quarter of 2016, the Company determined that sufficient indicators of potential impairment existed to require an interim goodwill impairment analysis for the CorAmerica reporting unit. The Company estimated the fair value of the CorAmerica reporting unit using the income approach. Under the income approach, the Company calculated the fair value of the CorAmerica reporting unit based on the present value of estimated future cash flows. The Company’s estimate of discounted cash flows for each reporting unit required significant judgment. Cash flow projections were based on management’s estimates of revenue and operating margins, taking into consideration existing agreements, industry and market conditions. The discount rate used was based on the weighted-average cost of capital adjusted for the relevant risk associated with business-specific characteristics and the uncertainty related to CorAmerica’s ability to execute on the projected cash flows. The evaluation was management’s best estimate of projected fair values. Management’s estimate of implied fair value of goodwill was zero and, consequently, resulted in a goodwill impairment charge of $10.7 . The goodwill impairment charge was reflected in “ Impairments and bad debt expense ” on the accompanying Consolidated Statements of Operations for Fiscal 2016 . During the first fiscal quarter of 2015, the Company concluded that an interim impairment test of goodwill and indefinite-lived intangible assets for its Frederick’s of Hollywood Group Inc. (“FOH”) reporting unit was necessary. This conclusion was based on certain indicators of impairment, primarily related to the departure of Philip Falcone, the Company’s former Chief Executive Officer, in December of 2014 (the “2014 CEO Departure”), and subsequent change in strategic direction of FOH. The revised plan changed the focus from expansion to rationalization of the existing business and was expected to result in lower revenues and profitability with a reduced level of capital expenditure by the Company as compared to the levels of capital expenditure contemplated under prior management at the time of FOH’s acquisition in May of 2014. The Company estimated the fair value of the FOH reporting unit using a combination of the income and market multiple approaches. Under the income approach, the Company calculated the fair value of the FOH reporting unit based on the present value of estimated future cash flows. The Company’s estimate of discounted cash flows for each reporting unit required significant judgment. Cash flow projections are based on management’s estimates of revenue growth rates and operating margins, taking into consideration industry and market conditions, projected costs of closures, including the costs of exiting leases. The discount rate used is based on the weighted-average cost of capital adjusted for the relevant risk associated with business-specific characteristics and the uncertainty related to the FOH’s ability to execute on the projected cash flows. The market data utilized included publicly-traded prices and transaction values of comparable companies with operations considered to be similar to those of the Company’s reporting units. Collectively, these evaluations were management’s best estimate of projected fair values. Management’s estimate of implied fair value of goodwill of $16.2 was below the carrying value for the FOH reporting unit and, consequently, resulted in a goodwill impairment charge of $28.3 for Fiscal 2015 . Intangibles Intangibles with Indefinite Lives Indefinite-lived intangible assets (certain trade name intangible assets) are not amortized; but instead are tested for impairment at least annually in the fourth fiscal quarter or as triggering events or indicators of potential impairment are identified. Impairment of indefinite-lived intangible assets is assessed by comparing the estimated fair value of the identified trade names to their carrying value to determine if potential impairment exists. If the fair value is less than the carrying value, an impairment loss is recorded for the excess. The fair value of indefinite-lived intangible assets is determined using an income approach, the relief from royalty methodology, which requires management to make estimates and assumptions about future revenues, royalty rates, and the discount rate, among others. Intangibles Impairment Test Consumer Products Spectrum Brands performs its annual impairment test in the fourth quarter of its fiscal year. During Fiscal 2016 , the Company recognized $4.7 impairment on indefinite-lived intangible asset due to the reduction in value of certain tradenames in response to changes in management’s strategy. In connection with its annual impairment testing of indefinite-lived intangible assets, Spectrum Brands concluded that the fair values of its intangible assets exceeded their carrying values resulting in no impairment for 2015 and 2014 . Corporate and Other Prior to conducting the goodwill impairment test for the FOH reporting unit discussed above, the Company first evaluated the recoverability of FOH’s intangible assets. 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. Management estimated the fair value of the trade name and trademarks at $9.9 under this approach, which resulted in an impairment of $31.9 for Fiscal 2015. Both the goodwill impairment charge and the intangible assets impairment charge, totaling $60.2 , were reflected in “ Impairments and bad debt expense ” on the accompanying Consolidated Statements of Operations for Fiscal 2015. Effective April 19, 2015, FOHG, FOH and their subsidiaries filed for bankruptcy. Following the completion of the bankruptcy of FOHG, FOH and their subsidiaries, such entities ceased to be subsidiaries of HRG. Intangibles with Definite or Estimable Useful Lives Intangible assets are recorded at cost or at estimated fair value if acquired in a business combination. Customer lists, proprietary technology and certain trade name intangibles are amortized, using the straight-line method, over their estimated useful lives. The range and weighted average useful lives for definite-lived intangibles assets are as follows: Asset Type Range Weighted Average Customer relationships 2 to 20 years 18.5 years Technology assets 5 to 18 years 11.2 years Tradenames 5 to 13 years 11.4 years Definite-lived intangible assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be recoverable. If indicators of potential impairment are identified, the Company performs undiscounted cash flow analysis to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows expected to be generated by the asset did not exceed its carrying value. If impairment is determined to exist, any related impairment loss is calculated based on fair value. There were no triggering events identified during Fiscal 2016 , 2015 and 2014 that necessitated an impairment test of definite-lived intangible assets. Impairment reviews are conducted at the judgment of management when it believes that a change in circumstances in the business or external factors warrants a review. Circumstances such as the discontinuation of a product or product line, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses, or an adverse change in legal factors or in the business climate, among others, may trigger an impairment review. Refer to Note 12 , Goodwill and Intangibles, net , for further detail. Investments The Company’s investments are reflected in “Other assets” in the accompanying Consolidated Balance Sheets and consisted of (i) marketable equity securities classified as trading and carried at fair value with unrealized gains and losses recognized in earnings and (ii) investments in debt securities with amortized cost approximating fair value that were designated available-for-sale (“AFS”) and carried at fair value with unrealized gains and losses included in “ Accumulated other comprehensive income (loss) ” (“AOCI”), net of deferred income taxes. Refer to Note 13 , Other Assets , for further detail. Asset-based Loans Allowance for Credit Losses The Company’s asset-based loans at September 30, 2016 and 2015 of $35.0 and $226.7 , respectively, are reflected in “Other assets” in the accompanying Consolidated Balance Sheets. Originated asset-based loans that are intended to be held in the Company’s portfolio are stated at the principal amount outstanding, adjusted for an allowance for credit losses. The delinquency status is based upon the contractual terms of the loans. At September 30, 2016 , the Company had delinquent loans with a net carrying value of $30.1 . The allowance for credit losses represents the Company’s estimate of probable losses inherent in its lending activities and is initially established upon origination of a loan. The allowance for credit losses does not include amounts related to accrued interest receivable, as accrued interest receivable is reversed when a loan is placed on nonaccrual status. The adequacy of the allowance for credit losses on a combined loan basis is being constantly evaluated. The Company will charge loans off against its allowance for credit losses when it becomes evident that the Company will not fully collect the balance of the loan. The provision for credit losses related to the loan portfolio is charged to “ Impairments and bad debt expense ” in the accompanying Consolidated Statements of Operations. Included in the allowance for credit losses are reserves that are maintained to cover uncertainties that affect the Company’s estimate of probable losses, including domestic and global economic uncertainty and large single name defaults. This collective allowance for credit losses is calculated using loss rates delineated by risk rating and loan type. Factors considered when assessing loss rates include the value of the underlying collateral, if applicable, the industry of the obligor, and the obligor’s liquidity and other financial indicators along with certain qualitative factors. If necessary, a specific allowance is also established for loans if they are deemed to be individually impaired. A loan is considered impaired when, based on current information and events, it is probable that Company will be unable to collect all amounts due, including principal and/or interest, according to the contractual terms of the agreement. Once a loan has been identified as potentially impaired, management measures impairment based on the present value of payments expected to be received, discounted at the loans’ original effective contractual interest rates, or discounted at the portfolio average contractual annual percentage rate. Impaired loans may also be measured based on observable market prices, or for loans that are solely dependent on the collateral for repayment, the estimated fair value of the collateral less estimated costs to sell. If the recorded investment in impaired loans exceeds this amount, a specific allowance is established as a component of the allowance for loan losses. Credit Quality Indicators The Company monitors credit quality as indicated by various factors and utilizes such information in its evaluation of the adequacy of the allowance for credit losses. The Company is a non-bank asset-based lender, who uses a bank-compatible risk rating scale as a guide as to the relative risk of the loan. This scale places primary reliance on a loan’s cash-flow as a source of repayment, as compared to Company’s primary reliance on the sale or liquidation of collateral. The Company’s accounting and credit teams review all substandard loans for any potential impairment on a quarterly basis. The likelihood of collectibility in accordance with the contractual terms of a loan is, in large part, dependent upon the assessed level of risk associated with the specific loan. Borrowers provide the Company with financial information, in accordance with the loan agreement. Additionally, the Company performs further credit due diligence, such as conducting site visits to the borrowers, as well as obtaining collateral appraisals as a measure of safeguard against decline in loans’ collateral values. The Company internally risk rates loans based on individual criteria on at least a quarterly basis. The internal rating that is assigned to a loan provides a view as to the relative risk of each loan. The Company employs an internal risk rating scale to establish a view of the credit quality of each loan. This scale is based on the credit classifications of assets as prescribed by industry standards for the banking industry. The internal risk rating scale is separated into the following groups: • Pass - Loans with standard, acceptable levels of credit risk. The Company scores these loans between 1 and 5; • Special mention - Loans that have potential weaknesses that deserve close attention, and which, if left uncorrected, may result in deterioration of the Company’s credit position at some future date. The Company scores these loans as a 6; • Substandard - Loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified must have a well defined weakness or weaknesses and are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Although substandard loans in the aggregate may have a distinct potential for loss, an individual loan’s loss potential does not have to be distinct for the asset to be rated substandard. The Company scores these loans as 7; and • Doubtful - Loans that have all the weaknesses inherent in those classified as Substandard with the added characteristic that the weaknesses make collection or liquidation in full improbable based on currently existing facts, conditions, and values. The Company scores these loans as an 8. Derivative Financial Instruments Derivative assets and liabilities are reported at fair value in the Consolidated Balance Sheets. When hedge accounting is elected at inception, the Company formally designates the financial instrument as a hedge of a specific underlying exposure and documents both the risk management objectives and strategies for undertaking the hedge. Depending on the nature of derivatives designated as hedging instruments, changes in fair value are either offset against the change in fair value of the hedged assets or liability through earnings or recognized in equity through other comprehensive income until the hedged item is recognized. Any ineffective portion of a financial instrument’s change in fair value is recognized in earnings. For derivatives that do not qualify for hedge accounting treatment, the change in the fair value is recognized in earnings. Consumer Products Segment Derivative financial instruments are used by the Company’s Consumer Products segment principally in the management of its interest rate, foreign currency exchange rate and raw material price exposures. The Company’s Consumer Products segment does not hold or issue derivative financial instruments for trading or speculative purposes. Insurance Segment The Company’s insurance segment hedges certain portions of its economic exposure to product related equity market risk by entering into derivative transactions. Such derivative instruments are not designated as hedging instruments in accordance with hedge accounting with change in fair value recognized within “ Net investment gains (losses) ” in the accompanying Consolidated Statements of Operations. The Company purchases financial instruments and issues products that may contain embedded derivative instruments. If it is determined that the embedded derivative possesses economic characteristics that are not clearly and closely related to the economic characteristics of the host contract, and a separate instrument with the same terms would qualify as a derivative instrument, the embedded derivative is bifurcated from the host contract for measurement purposes. The embedded derivative is carried at fair value with changes in fair value reported in the accompanying Consolidated Statements of Operations. Corporate and Other Prior to exercising its option to convert its outstanding preferred stock on May 15, 2014 (except for one share of preferred stock that remains outstanding and only has information and governance rights), such outstanding preferred stock contained a conversion feature. If the Company were to have issued certain equity securities at a price lower than the conversion price of the respective preferred stock, the conversion price would have been adjusted downward to reflect the dilutive effect of the newly issued securities (a “down round” provision). In accordance with the guidance in ASC Topic 815, “Derivatives and Hedging,” the conversion feature was considered to be an embedded derivative that must be separately accounted for as a liability at fair value with any changes in fair value reported in current earnings. The embedded derivative was bifurcated from the host contracts as of the respective issuance dates, marked to fair value with the change in fair value shown separately in the accompanying Consolidated Statements of Operations. Reinsurance Front Street Re (Cayman) Ltd. (“Front Street Cayman”) has entered into various reinsurance agreements on a funds withheld basis, meaning that funds are withheld by the ceding company from the coinsurance premium owed to Front Street Cayman as collateral for Front Street Cayman’s payment obligations. Accordingly, the collateral assets remain under the ultimate ownership of the ceding company. Front Street Cayman manages the assets supporting reserves in accordance with the internal investment policy of the ceding companies and applicable law. Front Street Cayman has entered into such reinsurance agreements with FGL, as well as third parties as further described below. For segment reporting purposes, at the inception date of the reinsurance transactions, Front Street elected to apply the fair value option to account for its funds withheld receivables, non-funds withheld assets and future policyholder benefits reserves related to its assumed reinsurance. For consolidated reporting, the results from Front Street’s assumed reinsurance business with FGL is reported on FGL’s historical basis. Upon completion of the FGL Merger, the Company’s consolidated results will reflect all reinsurance business on the fair value option. Reinsurance Agreements with FGL On December 31, 2012, following regulatory approval, Front Street Cayman entered into a coinsurance agreement (the “Cayman Reinsurance Agreement”) with FGL. Pursuant to the Cayman Reinsurance Agreement, Front Street Cayman reinsured a 10% quota share percentage of certain FGL annuity liabilities. Effective September 17, 2014, FGL entered into a second reinsurance treaty (the “MYGA Treaty”, and together with the Cayman Reinsurance Agreement, the “Reinsurance Agreements with FGL”) with Front Street Cayman whereby FGL ceded 30% of any new business of its multi-year guaranteed deferred annuity (“MYGA”) block of business on a funds withheld basis. This treaty was subsequently terminated as to new business effective April 30, 2015, but remains in effect for policies ceded to Front Street Cayman with an effective date between September 17, 2014 and April 30, 2015. At September 30, 2016 and 2015 , Front Street had $978.8 and $1,058.0 , respectively, of funds withheld receivables and $1,119.5 and $1,226.8 , respectively, of insurance rese

Acquisitions

Acquisitions	12 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Acquisitions	accordance with ASC Topic 805, Business Combinations (“ASC 805”), the Company accounts for acquisitions by applying the acquisition method of accounting. The acquisition method of accounting requires, among other things, that the assets acquired and liabilities assumed in a business combination be measured at their fair values as of the closing date of the acquisition. The fair values assigned to the assets acquired and liabilities assumed are based on valuations using management’s best estimates and assumptions and are preliminary pending the completion of the valuation analysis of selected assets and liabilities. During the measurement period (which is not to exceed one year from the acquisition date), the Company is required to retrospectively adjust the provisional assets or liabilities if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of those assets or liabilities as of that date. Consumer Products Segment Significant Acquisitions Armored AutoGroup On May 21, 2015, Spectrum Brands completed the acquisition of AAG, a consumer products company consisting primarily of Armor All and STP products brands in the automotive aftermarket appearance products and performance chemicals categorizes, respectively, and the AC/PRO brand of do-it-yourself automotive air conditioner recharge products. The results of AAG’s operations since May 21, 2015 are included in the Company’s Consolidated Statements of Operations for Fiscal 2016 and 2015 . Spectrum Brands recorded an allocation of the purchase price to tangible and identifiable intangible assets acquired and liabilities assumed based on their fair values as of the May 21, 2015 acquisition date. Measurement period adjustments were recorded subsequent to the acquisition date in the period identified. The excess of the purchase price over the fair value 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. The calculation of purchase price and purchase price allocation, including measurement period adjustments is as follows: Purchase Price Cash consideration $ 929.3 Purchase Price Allocation Cash and cash equivalents $ 30.9 Receivables, net 156.5 Inventories, net 82.5 Properties, plant and equipment net 37.6 Goodwill 975.4 Intangibles, net 418.0 Other assets 24.7 Accounts payable and other current liabilities (119.2 ) Debt (540.0 ) Other liabilities (137.1 ) Total net assets acquired $ 929.3 The purchase price allocation resulted in goodwill of $975.4 of which $4.9 is deductible for tax purposes. The values allocated to intangible assets and the weighted average useful lives are as follows: Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 295.0 Indefinite Technology 41.0 10 Licensing agreements 19.0 10 Customer relationships 63.0 15 Total intangibles acquired $ 418.0 Spectrum Brands performed a valuation of the acquired inventories; property, plant and equipment; tradenames; technologies; licensing agreements; and customer relationships. The following is a summary of significant inputs to the valuation: Inventories - The replacement cost approach was applied to estimate the fair value of the raw materials and unbranded finished goods inventory. Branded finished goods were valued based on the comparative sales method, which estimates the expected sales price of the finished goods inventory, reduced for all costs expected to be incurred in its completion or disposition and a profit on those costs. Property, plant and equipment - The market approach was utilized to estimate the fair value of land. The direct cost approach was utilized to estimate the fair value of property, plant and equipment. Trade names - Spectrum Brands valued indefinite-lived trade names using an income approach, 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 names were not owned. Royalty rates were selected based on consideration of several factors, including prior transactions, related trademarks and trade names, other similar trademark licensing and transaction agreements and the relative profitability and perceived contribution of the trade names. Technology - Spectrum Brands valued technology using an income approach, 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 technology was not owned. Royalty rates were selected based on consideration of several factors, including prior transactions, related licensing agreements and the importance of the technology and profit levels, among other considerations. Spectrum Brands anticipates using these technologies through the legal life of the underlying patents; therefore, the expected useful life of these technologies is based on the remaining life of the underlying patents. Licensing agreements - Spectrum Brands valued licensing agreements using the income approach. Under this method, the asset value was determined by estimating the revenue stream over the implied life of the agreements. Customer relationships - Spectrum Brands valued customer relationships using an income approach, the multi-period excess earnings method. In determining the fair value of the customer relationships, the multi-period excess earnings approach values the intangible asset at the present value of the incremental after-tax cash flows attributable only to the customer relationship after deducting contributory asset charges. The incremental after-tax cash flows attributable to the subject intangible asset are then discounted to their present value. Only expected sales from current customers were used, which are estimated using annual expected growth rates of 2.0% to 12.1% . Spectrum Brands assumed a customer retention rate of approximately 95.0% , which is supported by historical retention rates. Income taxes were estimated at 38.0% and amounts were discounted using a 9.5% rate. The following unaudited pro forma combined financial information presents the Company’s pro forma results for Fiscal 2015 had the results of AAG been combined as of October 1, 2013: Fiscal 2015 2014 (Unaudited) Pro forma revenues $ 4,985.5 $ 5,078.0 Pro forma net loss (517.5 ) (71.4 ) Pro forma net loss per common share attributable to controlling interest - basic (2.61 ) (0.44 ) Pro forma net loss per common share attributable to controlling interest - diluted (2.61 ) (0.44 ) The Fiscal 2015 unaudited pro forma combined financial results exclude (i) a non-recurring interest expense of $35.7 related to the extinguishment of AAG debt recognized in connection with the acquisition; (ii) $47.3 of acquisition and integration related charges incurred as a result of the acquisition; (iii) $18.8 of non-recurring expense related to the fair value adjustment to acquisition date inventory and (iv) $10.4 of accelerated share based compensation costs incurred as a result of the acquisition. Insignificant acquisitions Salix On January 16, 2015, Spectrum Brands completed the acquisition of Salix Animal Health LLC (“Salix”), a vertically integrated producer and distributor of premium, natural rawhide dog chew, treats and snacks. The results of Salix’s operations are included in the Consolidated Statements of Operations. Spectrum Brands recorded an allocation of the purchase price to the tangible and identifiable intangible assets acquired and liabilities assumed based on their fair values as of the January 16, 2015 acquisition date. The excess of the purchase price over the fair value 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. The calculation of the purchase price and purchase price allocation is as follows: Purchase Price Cash consideration $ 146.8 Contingent consideration 1.5 Total purchase price $ 148.3 Purchase Price Allocation Cash and cash equivalents $ 0.5 Receivables, net 10.7 Inventories, net 17.0 Properties, plant and equipment net 1.2 Goodwill 71.5 Intangibles, net 55.5 Other assets 2.5 Accounts payable and other current liabilities (8.5 ) Other liabilities (2.1 ) Total net assets acquired $ 148.3 The purchase price allocation resulted in goodwill of $71.5 of which $24.7 is deductible for tax purposes. The values allocated to intangible assets and the weighted average useful lives are as follows: Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 17.0 Indefinite Technology 2.1 17 Definite-lived tradenames 1.0 13 Customer relationships 35.4 13 Total intangibles acquired $ 55.5 Spectrum Brands performed a valuation of the acquired inventories, property, plant and equipment, tradenames, customer relationships and non-compete agreement. A summary of the significant inputs to the valuation is as follows: Inventories - The replacement cost approach was applied to estimate the fair value of the raw materials and unbranded finished goods inventory. Branded finished goods were valued based on the comparative sales method, which estimates the expected sales price of the finished goods inventory, reduced for all costs expected to be incurred in its completion or disposition and a profit on those costs. Property, plant and equipment - The cost approach was utilized to estimate the fair value of approximately 98.0% of the property, plant and equipment. The sales comparison approach was used to estimate the fair value of the remaining 2.0% of the property, plant and equipment. Tradenames - Spectrum Brands valued indefinite-lived trade names using an income approach, 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 names were not owned. Royalty rates were selected based on consideration of several factors, including prior transactions, related trademarks and trade names, other similar trademark licensing and transaction agreements and the relative profitability and perceived contribution of the trade names. Technology - Spectrum Brands valued technology using an income approach, 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 technology was not owned. Royalty rates were selected based on consideration of several factors, including prior transactions, related licensing agreements and the importance of the technology and profit levels, among other considerations. Spectrum Brands anticipates using these technologies through the legal life of the underlying patents; therefore, the expected useful life of these technologies is based on the remaining life of the underlying patents. Customer relationships - Spectrum Brands valued customer relationships using an income approach, the multi-period excess earnings method. In determining the fair value of the customer relationships, the multi-period excess earnings approach values the intangible asset at the present value of the incremental after-tax cash flows attributable only to the customer relationship after deducting contributory asset charges. The incremental after-tax cash flows attributable to the subject intangible asset are then discounted to their present value. Only expected sales from current customers were used, which are estimated using annual expected growth rates of 0.0% to 12.1% . Spectrum Brands assumed a customer retention rate of approximately 92.5% , which is supported by historical retention rates. Income taxes were estimated at 38.0% and amounts were discounted using a rate of 12.0% to 13.0% . Non-compete agreement - Spectrum Brands valued the non-compete agreement using the income approach that compares the prospective cash flows with and without the non-compete agreement in place. The value of the non-compete agreement is the difference between the discounted cash flows of the business under each of these two alternative scenarios, considering both tax expenditure and tax amortization benefits. European IAMS and Eukanuba On December 31, 2014, Spectrum Brands completed the acquisition of Proctor & Gamble’s European IAMS and Eukanuba (“European IAMS and Eukanuba”) pet food business, including is brands for dogs and cats. The results of European IAMS and Eukanuba’s operations are included in the Consolidated Statement of Operations. Spectrum Brands has recorded an allocation of the purchase price to tangible and identifiable intangible assets acquired and liabilities assumed based on their fair values as of the December 31, 2014 acquisition date. The excess of the purchase price over the fair value 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. The calculation of the purchase price and purchase price allocation is as follows: Purchase Price Cash consideration $ 115.7 Purchase Price Allocation Inventories, net $ 16.3 Properties, plant and equipment, net 58.3 Goodwill 4.0 Intangibles, net 39.6 Other assets 2.9 Accounts payable and other accrued liabilities (2.7 ) Other liabilities (2.7 ) Total net assets acquired $ 115.7 The purchase price allocation resulted in goodwill of $4.0 which is not deductible for tax purposes. The values allocated to intangible assets and the weighted average useful lives are as follows: Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 25.5 Indefinite Technology 3.6 8 Customer relationships 10.5 15 Total intangibles acquired $ 39.6 Spectrum Brands performed a valuation of the acquired inventories, property, plant and equipment, tradenames, technology and customer relationships. The following is a summary of significant inputs to the valuation: Inventories - The replacement cost approach was applied to estimate the fair value of the raw materials inventory. Work-in-process and finished goods inventory were valued at estimated selling price less the sum of costs of disposal and a reasonable profit on the value added in the completion and disposal effort. Property, plant and equipment - The market approach was used to estimate the fair value of land. The direct cost approach was used to estimate the fair value of property, plant and equipment. Tradenames - Spectrum Brands valued indefinite-lived trade names using an income approach, 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 names were not owned. Royalty rates were selected based on consideration of several factors, including prior transactions, related trademarks and trade names, other similar trademark licensing and transaction agreements and the relative profitability and perceived contribution of the trade names. Technology - Spectrum Brands valued technology using an income approach, 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 technology was not owned. Royalty rates were selected based on consideration of several factors, including prior transactions, related licensing agreements and the importance of the technology and profit levels, among other considerations. Spectrum Brands anticipates using these technologies through the legal life of the underlying patents; therefore, the expected useful life of these technologies is based on the remaining life of the underlying patents. Customer relationships - Spectrum Brands valued customer relationships using an income approach, the multi-period excess earnings method. In determining the fair value of the customer relationships, the multi-period excess earnings approach values the intangible asset at the present value of the incremental after-tax cash flows attributable only to the customer relationship after deducting contributory asset charges. The incremental after-tax cash flows attributable to the subject intangible asset are then discounted to their present value. Only expected sales from current customers were used, which are estimated using annual expected growth rates of 0.0% to 5.6% . Spectrum Brands assumed a customer retention rate of approximately 90.0% to 100.0% , which was supported by historical retention rates. Income taxes were estimated at 25.0% and amounts were discounted using a rate of 12.5% . Tell Manufacturing On October 1, 2014, Spectrum Brands completed the acquisition of Tell Manufacturing, Inc. (“Tell”), a manufacturer and distributor of commercial doors, locks, and hardware. The results of Tell’s operations are included in the Consolidated Statement of Operations. Spectrum Brands has recorded an allocation of the purchase price to tangible and identifiable intangible assets acquired and liabilities assumed based on their fair values as of the October 1, 2014 acquisition date. The excess of the purchase price over the fair value 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. The calculation of the purchase price and purchase price allocation is as follows: Purchase Price Cash consideration $ 30.3 Purchase Price Allocation Cash and cash equivalents $ 1.1 Receivables. net 6.0 Inventories, net 7.2 Property, plant and equipment, net 1.5 Intangibles. net 12.5 Goodwill 7.1 Other assets 0.6 Accounts payable and other current liabilities (5.7 ) Total net assets acquired $ 30.3 The purchase price allocation resulted in goodwill of $7.1 which is deductible for tax purposes. The values allocated to intangible assets and the weighted average useful lives are as follows: Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 4.0 Indefinite Customer relationships 8.5 13 Total intangibles acquired $ 12.5 Spectrum Brands performed a valuation of the acquired inventories, property, plant and equipment, tradenames and customer relationships. The following is a summary of significant inputs to the valuation: Inventories - The replacement cost approach was applied to estimate the fair value of the raw materials inventory. Finished goods were valued at estimated selling price less the sum of costs of disposal and a reasonable profit on the value added in the completion and disposal effort. Property, plant and equipment - The cost approach was used to estimate the fair value of approximately 97.0% of the property, plant and equipment. The sales comparison approach was utilized to estimate the fair value of the remaining 3.0% of the property, plant and equipment. Tradenames - Spectrum Brands valued indefinite-lived tradenames using an income approach, 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 Tell, related trademarks and trade names, other similar trademark licensing and transaction agreements and the relative profitability and perceived contribution of the trade names. Customer relationships - Spectrum Brands valued customer relationships using an income approach, the multi-period excess earnings method. In determining the fair value of the customer relationships, the multi-period excess earnings approach values the intangible asset at the present value of the incremental after-tax cash flows attributable only to the customer relationship after deducting contributory asset charges. The incremental after-tax cash flows attributable to the subject intangible asset are then discounted to their present value. Only expected sales from current customers were used, which are estimated using annual expected growth rates of 2.5% to 7.1% . Spectrum Brands assumed a customer retention rate of approximately 90.0% , which was supported by historical retention rates. Income taxes were estimated at 38.0% and amounts were discounted using a rate of 20.0% . Liquid Fence On January 2, 2014, Spectrum Brands completed the acquisition of the Liquid Fence Company, Inc. (“Liquid Fence”), a producer of animal repellents. The results of Liquid Fence’s operations since January 2, 2014 are included in the Consolidated Statements of Operations for Fiscal 2016 , 2015 and 2014 . Spectrum Brands has recorded an allocation of the purchase price to tangible and identifiable intangible assets acquired and liabilities assumed based on their fair values as of the January 2, 2014 acquisition date. The excess of the purchase price over the fair value 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. The calculation of the purchase price and purchase price allocation is as follows: Purchase Price Cash consideration $ 24.8 Promissory note 9.5 Contingent consideration 1.5 Total purchase price $ 35.8 Purchase Price Allocation Cash and cash equivalents $ 0.1 Receivables. net 1.1 Inventories, net 2.1 Property, plant and equipment, net 0.1 Goodwill 7.1 Intangibles. net 26.9 Accounts payable and other current liabilities (1.6 ) Total net assets acquired $ 35.8 The purchase price included a promissory note to sellers and contingent consideration related to additional payments that may be made to the selling company subsequent to the acquisition date. The promissory note was paid in four semi-annual installments over 24 months from the close of the transaction and was paid in full during Fiscal 2015. The contingent consideration is calculated based upon the probability weighted present value of expected payments based upon the achievement of specific revenue milestones through both January 1, 2015 and January 1, 2016. A contingent liability of $1.5 was also recognized for the projected payments. The purchase price allocation resulted in goodwill of $7.1 which is deductible for tax purposes. The values allocated to intangible assets and the weighted average useful lives are as follows: Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 5.1 Indefinite Technology 20.5 17 Customer relationships 1.3 15 Total intangibles acquired $ 26.9 Spectrum Brands performed a valuation of the acquired tradenames, technology and customer relationships. The following is a summary of significant inputs to the valuation: Tradenames - Spectrum Brands valued the tradename using an income approach, 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, related trademarks and tradenames, other similar trademark licensing and transaction agreements and the relative profitability and perceived contribution of the trademarks and tradenames. Technology - Spectrum Brands valued the technology assets related to formulas and processes using an income approach, 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 fair value. The useful life was determined by assessing the time period in which substantially all of the discounted cash flows are expected to be generated. Customer Relationships - 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. Insurance Segment Ability Re On November 3, 2014, Front Street Cayman purchased Ability Reinsurance (Bermuda) Limited (“Ability Re”) from Ability Re Holdings for $19.2 in cash. Upon the purchase, Ability Re was concurrently merged into Front Street Cayman, where Front Street Cayman was the surviving entity. The Ability Re acquisition consisted of approximately $368.0 of assets supporting two closed block long-term care reinsurance agreements and the associated capital. The acquired reinsurance agreements complement Front Street Cayman’s existing in force long-duration insurance liabilities. The Company elected to use October 31, 2014 as the closing date for accounting purposes as Ability Re’s accounting close process is based on a month end close, there were zero business days between October 31 and November 3 and no material transactions took place between the accounting close date and November 3, 2014. The following table summarizes the consideration paid by Front Street Cayman for Ability Re: Purchase Price Cash paid at November 3, 2014 close $ 17.9 Cash purchase price adjustments (1.5 ) Contingent consideration premium increase benefit 2.8 Total purchase price $ 19.2 Purchase Price Allocation Cash and cash equivalents $ 8.5 Funds withheld receivables 359.5 Insurance reserves (346.9 ) Other liabilities (1.9 ) Total net assets acquired $ 19.2 The Company performed a valuation of the assets acquired and liabilities assumed at October 31, 2014. A summary of key inputs is as follows: Funds withheld receivables - The fair value of the funds withheld assets was based on the fair values of the securities in the underlying funds withheld portfolio held in trust by the cedant. Insurance reserves - The fair value of insurance reserves was determined based on a discounted cash flow model, which included assumptions related to future premium rates and benefit costs, including assumptions for lapse, mortality, maintenance expense and a margin for potential adverse deviations. The discount rate was based on prevailing risk free rates adjusted for credit spreads and expected return on capital. Acquisition and Integration Costs The following table summarizes acquisition and integration related charges incurred by the Company for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 Armored AutoGroup $ 14.6 $ 21.8 $ — HHI Business 13.3 12.0 11.1 European IAMS and Eukanuba 3.5 9.3 — Salix 2.1 10.7 — Other 3.8 7.3 13.3 Total acquisition and integration related charges $ 37.3 $ 61.1 $ 24.4

Divestitures Divestitures (Note

Divestitures Divestitures (Notes)	12 Months Ended
	Sep. 30, 2016
Divestitures [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	The following table summarizes the major categories of assets and liabilities of discontinued operations in the accompanying Consolidated Balance Sheets at September 30, 2015: September 30, 2015 Assets Cash and cash equivalents $ 34.0 Receivables, net 19.1 Properties, including oil and natural gas properties, net 288.9 Other assets 1.1 Total assets of discontinued operations $ 343.1 Liabilities Debt $ 325.9 Accounts payable and other current liabilities 33.6 Other liabilities 39.1 Total liabilities of discontinued operations $ 398.6 (4) Divestitures The following table summarizes the components of “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations at Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 (Loss) income from discontinued operations, net of tax attributable to FGL $ (265.1 ) $ 147.1 $ 155.0 Income (loss) from discontinued operations, net of tax attributable to Compass 40.8 (368.6 ) (67.7 ) (Loss) income from discontinued operations, net of tax $ (224.3 ) $ (221.5 ) $ 87.3 FGL Merger Agreement On November 8, 2015, FGL, Anbang, AB Infinity, and Merger Sub entered into the FGL Merger Agreement, which was amended by the parties on November 3, 2016. Pursuant to the FGL Merger Agreement and subject to the terms and conditions set forth therein, Merger Sub will merge with and into FGL, with FGL continuing as the surviving entity, which will become a direct, wholly-owned subsidiary of AB Infinity and an indirect, wholly-owned subsidiary of Anbang. Pursuant to the FGL Merger Agreement, at the effective time of the FGL Merger, each issued and outstanding share of FGL common stock, subject to certain exceptions, will be canceled and converted automatically into the right to receive $26.80 per share in cash, without interest. The completion of the FGL Merger is subject to the satisfaction of a number of closing conditions, including the receipt of regulatory approvals from the Iowa Insurance Division, New York Department of Financial Services, Vermont Department of Financial Regulation, China Insurance Regulatory Commission, and the Committee on Foreign Investment in the United States (“CFIUS”). Anbang continues to work on securing the remaining required regulatory approvals and the parties are committed to securing such approvals, however, the closing of the FGL Merger, and the timing thereof, is subject to the regulatory review and approval process, none of which can be assured. In the event that the FGL Merger Agreement is terminated, under specified circumstances, FGL may be required to pay a termination fee to Anbang and its subsidiaries of $51.5 . At September 30, 2016 , the Company determined that its ownership interest in FGL met the criteria established by ASC 360 to classify it as held for sale. The following table summarizes the major categories of assets and liabilities of FGL classified as held for sale in the accompanying Consolidated Balance Sheets at September 30, 2016 and 2015 : September 30, 2016 September 30, 2015 Assets Investments, including loans and receivables from affiliates $ 21,140.9 $ 19,206.7 Cash and cash equivalents 863.9 501.8 Accrued investment income 213.7 191.2 Reinsurance recoverable 3,463.9 3,578.7 Deferred tax assets — 189.1 Properties, plant and equipment, net 18.5 14.4 Deferred acquisition costs and value of business acquired, net 1,065.5 1,048.6 Other assets 335.1 246.0 Write-down of assets of business held for sale to fair value less cost to sell (362.8 ) — Total assets of business held for sale $ 26,738.7 $ 24,976.5 Liabilities Insurance reserves $ 23,944.6 $ 22,560.1 Debt 398.8 295.9 Accounts payable and other current liabilities 57.0 43.7 Deferred tax liabilities 9.9 — Other liabilities 689.9 518.8 Total liabilities of business held for sale $ 25,100.2 $ 23,418.5 The balances included in the accompanying Consolidated Balance Sheets and in the table above reflect transactions between the businesses held for sale and businesses held for use that are expected to continue to exist after the closing of the FGL Merger. Such transactions are not eliminated to reflect the continuing operations and balances held for sale. As a result, adjustments to the carrying value of certain intercompany assets recorded by FGL, were reversed upon consolidation in the Company’s Consolidated Financial Statements . Below is a summary of the impact of such intercompany balances in the accompanying Consolidated Balance Sheets : September 30, 2016 September 30, 2015 Assets Funds withheld receivable $ 978.8 $ 1,058.0 Other assets 15.1 15.9 Assets of business held for sale 1,375.5 1,769.8 Total assets $ 2,369.4 $ 2,843.7 Liabilities Insurance reserves $ 1,119.5 $ 1,226.8 Debt 63.0 330.7 Accounts payable and other current liabilities — 1.6 Other liabilities — 11.0 Liabilities of business held for sale 1,186.9 1,273.6 Total liabilities $ 2,369.4 $ 2,843.7 The carrying value of the Company’s interest in FGL was higher than the fair value less cost to sell based on the sales price at September 30, 2016 and as a result, the Company recorded a write-down of assets of business held for sale of $362.8 at September 30, 2016 . In accordance with ASU 2014-08, the Company has determined that the FGL Merger Agreement represented a strategic shift for the Company and, accordingly, has presented the results of operations for FGL as discontinued operations in the accompanying Consolidated Statements of Operations . The following table summarizes the components of “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 Revenues: Insurance premiums $ 69.9 $ 58.5 $ 55.6 Net investment income (a) 922.7 850.8 760.2 Net investment gains (losses) (b) 27.6 (2.0 ) 306.7 Insurance and investment product fees and other 126.8 89.2 68.3 Total revenues 1,147.0 996.5 1,190.8 Operating costs and expenses: Benefits and other changes in policy reserves 790.9 578.4 787.5 Selling, acquisition, operating and general expenses 118.3 112.8 102.3 Amortization of intangibles 78.6 41.8 97.5 Total operating costs and expenses 987.8 733.0 987.3 Operating income 159.2 263.5 203.5 Interest expense (22.0 ) (23.6 ) (22.5 ) Other income (expense), net 4.8 (5.0 ) (4.0 ) Write-down of assets of business held for sale to fair value less cost to sell (c) (362.8 ) — — Net (loss) income before income taxes (220.8 ) 234.9 177.0 Income tax expense (d) 44.3 87.8 22.0 Net (loss) income (265.1 ) 147.1 155.0 Less: net income attributable to noncontrolling interest 19.0 23.1 12.9 Net (loss) income - attributable to controlling interest $ (284.1 ) $ 124.0 $ 142.1 (a) Included in the net investment income attributable to FGL is interest income of $4.1 , $4.5 and $4.5 for Fiscal 2016 , 2015 and 2014 , respectively, on debt instruments issued by entities consolidated by HRG as they will continue to exist following the closing of the FGL Merger. The corresponding interest expense is recorded in continuing operations in the accompanying Consolidated Statements of Operations . (b) Included in “ Net investment gains (losses) ” are charges related to the change in expected recovery rates of asset-based loans. Such charges are presented as “ Impairments and bad debt expense ” on the Company’s accompanying Consolidated Statements of Operations . (c) FGL’s net income during Fiscal 2016 and the increase in unrealized gains on FGL’s investment portfolio resulted in an increase of the Company’s carrying value in FGL that was above the fair value that the Company expects to receive as part of the sale which write-down of carrying value of the assets of business held for sale to fair value less cost to sell of $362.8 . Such write-down could be partially reversed if the carrying value of FGL decreases in future reporting periods. Upon completion of the FGL Merger, the amount of AOCI related to FGL will be recognized through (loss) income from discontinued operations on the statement of operations and could result in a gain from discontinued operations. (d) Included in the income tax expense for Fiscal 2016 was $15.2 of income tax expense primarily related to the establishment of a deferred tax liability of $367.9 at September 30, 2016 as a result of classifying HRG’s ownership interest in FGL as held for sale, partially offset by the recognition of a $94.7 deferred tax asset related to realized capital losses primarily from the Compass Sale and $258.0 reduction of valuation allowances on HRG’s net operating and capital loss carryforwards expected to offset the tax effects of the FGL Merger. The excess deferred tax liability of $15.2 was mainly related to the Company’s estimated alternative minimum taxes. Compass Asset Sale and Compass Sale Compass was formed on February 14, 2013 through transactions between subsidiaries of EXCO Resources, Inc.’s (“EXCO”) and HRG, resulting in the formation of the Compass general partner and the partnership. Under the terms of the respective agreements, Compass acquired certain oil and natural gas assets from EXCO. Immediately after the closing and the consummation of the transactions, the ownership in the Compass partnership was 73.5% by HRG and 24.5% by EXCO and 2.0% by the Compass general partner. In addition, HRG and EXCO each own a 50.0% member interest in the Compass general partner and each have equal representation on the general partner’s board of directors. As of September 30, 2014, the ownership of the Partnership and General Partnership translated into an economic ownership of Compass of 74.4% . On October 6, 2014, HGI Energy entered into an agreement to buy from EXCO their remaining 25.5% economic interest in Compass for $118.8 (the “ 25.5% Compass Acquisition”). The transaction closed on October 31, 2014 resulting in HGI Energy owning an economic interest of 99.8% in Compass and 100.0% of the ownership interests in the general partner of Compass. As a result of this transaction, Compass became a consolidated subsidiary of the Company. As discussed in Note 1 , Basis of Presentation and Nature of Operations , on December 1, 2015, Compass completed the sale of its oil and gas interests located in the Holly, Waskom and Danville Fields in East Texas and North Louisiana. The Company accounted for the sale in accordance with ASC Topic 932, Property, Plant and Equipment: Extractive Activities - Oil and Gas. Further, as discussed in Note 1 , Basis of Presentation and Nature of Operations , on July 1, 2016, the Company entered into the Compass Sale Agreement. The Company’s interest in Compass met all of the held for sale criteria established by ASC 360 on July 1, 2016. During the fourth quarter of Fiscal 2016, the transactions contemplated by the Compass Sale Agreement were consummated and Compass was sold to a third party. The disposal represents all of the remaining oil and gas properties that were accounted for using the full-cost method as of Fiscal 2016 . The following table summarizes the major categories of assets and liabilities of discontinued operations in the accompanying Consolidated Balance Sheets at September 30, 2015: September 30, 2015 Assets Cash and cash equivalents $ 34.0 Receivables, net 19.1 Properties, including oil and natural gas properties, net 288.9 Other assets 1.1 Total assets of discontinued operations $ 343.1 Liabilities Debt $ 325.9 Accounts payable and other current liabilities 33.6 Other liabilities 39.1 Total liabilities of discontinued operations $ 398.6 In accordance with ASU 2014-08, the Company has determined that the Compass Sale represented a strategic shift for the Company and, accordingly, has presented the results of operations for Compass as discontinued operations in the accompanying Consolidated Statements of Operations . The following table summarizes the components of “ Net (loss) income from discontinued operations ” in the accompanying Consolidated Statements of Operations at Fiscal 2016 , 2015 and 2014 . Prior to obtaining control of Compass on October 31, 2014, the Company consolidated its 74.4% proportionate share of the operations of the equity method investment in Compass, using a gross presentation. Fiscal 2016 includes results of Compass’ operation through August 23, 2016, the date of the Compass Sale. Fiscal 2016 2015 2014 Revenues: Oil and natural gas revenues $ 40.2 $ 107.4 $ 147.0 Operating costs and expenses: Oil and natural gas direct operating costs 38.2 85.9 69.6 Selling, acquisition, operating and general expenses 22.8 62.0 50.0 Impairments and bad debt expense 93.2 485.1 81.0 Total operating costs and expenses 154.2 633.0 200.6 Operating loss (114.0 ) (525.6 ) (53.6 ) Interest expense (5.9 ) (9.9 ) (7.7 ) Gain upon gaining control of equity method investment — 141.2 — Gain on sale of oil and gas properties 105.6 — — Other income (loss), net 1.5 25.7 (6.4 ) Gain on disposal 53.6 — — Net income (loss) 40.8 (368.6 ) (67.7 ) Less: net income (loss) attributable to noncontrolling interest 0.1 (1.1 ) — Net income (loss) attributable to common and participating preferred stockholders $ 40.7 $ (367.5 ) $ (67.7 )

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	The fair value of outstanding derivatives recorded in the accompanying Consolidated Balance Sheets were as follows: September 30, Asset Derivatives Classification 2016 2015 Derivatives designated as hedging instruments: Foreign exchange contracts Receivables, net $ 5.5 $ 5.2 Commodity swaps Receivables, net 2.9 — Foreign exchange contracts Other assets 0.1 0.4 Total asset derivatives designated as hedging instruments 8.5 5.6 Derivatives not designated as hedging instruments: Call option receivable from FGL Funds withheld receivables 11.3 5.4 Call options Other assets 5.9 1.0 Foreign exchange contracts Receivables, net 0.2 0.4 Total asset derivatives $ 25.9 $ 12.4 September 30, Liability Derivatives Classification 2016 2015 Derivatives designated as hedging instruments: Interest rate swaps Accounts payable and other current liabilities $ 0.7 $ 1.4 Interest rate swaps Other liabilities 0.4 1.2 Commodity swaps Accounts payable and other current liabilities 0.1 4.7 Commodity swaps Other liabilities — 0.8 Foreign exchange contracts Accounts payable and other current liabilities 1.7 1.5 Foreign exchange contracts Other liabilities 0.1 — Total liability derivatives designated as hedging instruments 3.0 9.6 Derivatives not designated as hedging instruments: Embedded derivatives in Front Street's assumed FIA business Insurance reserves 131.2 142.3 Foreign exchange contracts Accounts payable and other current liabilities 0.2 0.1 Foreign exchange contracts Other liabilities — 11.0 Commodity contracts Accounts payable and other current liabilities — 0.1 Total liability derivatives $ 134.4 $ 163.1 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, the gain (loss) associated with the derivative contract is recognized in earnings in the period of change. The Company recognizes all derivative instruments as assets or liabilities in the accompanying Consolidated Balance Sheets at fair value. The following tables summarize the impact of the effective and ineffective portions of designated hedges and the gain (loss) recognized in the accompanying Consolidated Statements of Operations for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 Classification Effective Portion Gain (Loss) in AOCI Gain (Loss) reclassified to Earnings Interest rate swaps Interest expense $ (0.4 ) $ (1.9 ) Commodity swaps Cost of consumer products and other goods sold 4.5 (3.7 ) Net investment hedge Other income (expense), net 0.6 — Foreign exchange contracts Net consumer and other product sales (0.4 ) (0.2 ) Foreign exchange contracts Cost of consumer products and other goods sold 6.8 6.9 $ 11.1 $ 1.1 Fiscal 2015 Classification Effective Portion Gain (Loss) in AOCI Gain (Loss) reclassified to Earnings Interest rate swaps Interest expense $ (3.4 ) $ (1.9 ) Commodity swaps Cost of consumer products and other goods sold (7.1 ) (0.7 ) Foreign exchange contracts Net consumer and other product sales 0.1 0.1 Foreign exchange contracts Cost of consumer products and other goods sold 21.8 30.0 $ 11.4 $ 27.5 Fiscal 2014 Classification Effective Portion Gain (Loss) in AOCI Gain (Loss) reclassified to Earnings Interest rate swaps Interest expense $ (1.6 ) $ (0.9 ) Commodity swaps Cost of consumer products and other goods sold 1.9 0.7 Foreign exchange contracts Net consumer and other product sales 0.1 0.2 Foreign exchange contracts Cost of consumer products and other goods sold 12.7 (2.6 ) $ 13.1 $ (2.6 ) The unrealized loss on derivative contracts in AOCI expected to be recognized during Fiscal 2017 is $5.9 . During Fiscal 2016 , 2015 and 2014 , the Company recognized the following gains and losses on its derivatives : Fiscal Classification Derivatives Not Designated as Hedging Instruments 2016 2015 2014 Revenues: Net investment gains (losses) Call options $ 3.8 $ (7.6 ) $ 25.7 Operating costs and expenses: Cost of consumer products and other goods sold Commodity swaps $ — $ (0.1 ) $ (1.0 ) Benefits and other changes in policy reserves Embedded derivatives in Front Street's assumed FIA business 11.1 8.5 (10.3 ) Other income (expense), net Foreign exchange contracts 5.5 (13.5 ) 3.1 Additional Disclosures Call options . Derivative financial instruments included within the funds withheld receivables at fair value in the accompanying Consolidated Balance Sheets are in the form of call options receivable by Front Street. Front Street hedges exposure to product related equity market risk by entering into derivative transactions. These options hedge Front Street’s share of the FIA index credit. The change in fair value is recognized within “ Net investment gains (losses) ” in the accompanying Consolidated Statements of Operations . Call option receivable from FGL. Under the terms of the modified coinsurance arrangement between Front Street and FGL, FGL is required to pay Front Street a portion of the net cost of equity option purchases and the proceeds from expirations related to the equity options which hedge the index credit feature of the reinsured FIA contracts. Accordingly, the receivable from FGL is reflected in “ Funds withheld receivables ” as of the balance sheet date with changes in fair value reflected in the Company’s accompanying Consolidated Statements of Operations . Embedded derivatives in Front Street’s assumed FIA business from FGL . Front Street has assumed FIA contracts that permit the holder to elect an interest rate return or an equity index linked component, where interest credited to the contracts is linked to the performance of various equity indices, primarily the Standard & Poor’s Ratings Services (“S&P”) 500 Index. This feature represents an embedded derivative under U.S. GAAP. The FIA embedded derivative is valued at fair value and included in the “ Insurance reserves ” in the accompanying Consolidated Balance Sheets with changes in fair value included as a component of “ Benefits and other changes in policy reserves ” in the accompanying Consolidated Statements of Operations . Interest Rate Swaps. 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 counterparties 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. As of September 30, 2016 and 2015 , Spectrum Brands had a series of U.S. dollar denominated interest rate swaps outstanding which effectively fix the interest on variable rate debt, exclusive of lender spreads, at 1.36% for a notional principal amount of $300.0 through April 2017. The derivative net losses estimated to be reclassified from AOCI into earnings over the next 12 months is $0.4 , net of tax. Spectrum Brands’ interest rate swap derivative financial instruments at September 30, 2016 and 2015 were as follows: September 30, 2016 September 30, 2015 Notional Remaining Years Notional Remaining Years Interest rate swaps - fixed $ 300.0 0.5 $ 300.0 1.5 Foreign exchange contracts - cash flow hedges . 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, Canadian Dollars (“CAD”) or Japanese Yen. These foreign exchange contracts are cash flow hedges of fluctuating foreign exchange rates 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 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 “ Cost of consumer products and other goods sold ”, respectively, in the accompanying Consolidated Statements of Operations . At September 30, 2016 , Spectrum Brands had a series of foreign exchange derivative contracts outstanding through December 2017. The derivative net gains estimated to be reclassified from AOCI into earnings over the next 12 months is $1.9 , net of tax. At September 30, 2016 and 2015 , Spectrum Brands had foreign exchange derivative contracts designated as cash flow hedges with a notional value of $224.8 and $300.6 , respectively. Commodity Swaps - cash flow hedges . 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 September 30, 2016 , Spectrum Brands had a series of zinc and brass swap contracts outstanding through December 2017. The derivative net gains estimated to be reclassified from AOCI into earnings over the next 12 months is $1.1 , net of tax. Spectrum Brands had the following commodity swap contracts outstanding as of September 30, 2016 and 2015 : September 30, 2016 September 30, 2015 Notional Contract Value Notional Contract Value Zinc swap contracts (tons) 6.7 $ 12.8 10.8 $ 22.2 Brass swap contracts (tons) 1.0 4.0 1.8 8.5 Net Investment Hedge. Spectrum Brands’ 4.00% Notes are denominated in Euros and have been designated as a net investment hedge of the translation of Spectrum Brands’ net investments in Euro denominated subsidiaries at the time of issuance. As a result, the translation of the Euro denominated debt is recognized in AOCI with any ineffective portion recognized as foreign currency translation gains or losses in the accompanying Consolidated Statements of Operations when the aggregate principal exceeds the net investment in its Euro denominated subsidiaries. Net gains or losses from the net investment hedge are reclassified from AOCI into earnings upon a liquidation event or deconsolidation of Euro denominated subsidiaries. As of September 30, 2016 , the hedge was fully effective and no ineffective portion was recognized in earnings. Commodity Swaps - not designated as hedges for accounting purposes . 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 commodity 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 unrecognized changes in the fair value of the commodity swap contracts are adjusted through earnings when the realized gains or losses affect earnings upon settlement of the commodity swap contracts. The commodity swap contracts effectively fix the floating price on a specified quantity of silver through a specified date. At September 30, 2016 , Spectrum Brands had a series of commodity swaps outstanding through August 2017. Spectrum Brands had the following commodity swaps outstanding as of September 30, 2016 and 2015 : September 30, 2016 September 30, 2015 Notional Contract Value Notional Contract Value Silver (troy oz.) 31 $ 0.6 25 $ 0.4 Foreign exchange contracts - not designated as hedges for accounting purposes- 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, CAD, Euros, Pounds Sterling, Taiwanese Dollars, Hong Kong Dollars or Australian Dollars. These foreign exchange contracts are economic hedges of a related liability or asset recorded in the accompanying 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 September 30, 2016 , Spectrum Brands had a series of forward exchange contracts outstanding through October 2016. At September 30, 2016 and 2015 , Spectrum Brands had $131.4 and $126.8 , respectively, of notional value for such foreign exchange derivative contracts outstanding. Foreign exchange contracts - not designated as hedges for accounting purposes- Salus. During Fiscal 2015 , Salus executed a CAD swap agreement with FGL Insurance, to convert the CAD cash flows into U.S. Dollars cash flows. Under this swap agreement, Salus would reimburse FGL Insurance for certain realized foreign exchange losses related to cash flows on these loan participations from origination date through maturity date. The cumulative foreign exchange losses related to such cash flows at September 30, 2015 were $11.0 included in “ Other liabilities ” with an equal and offsetting asset included in “ Assets of business held for sale ” on the accompanying Consolidated Balance Sheets . The swap agreements were settled and terminated during Fiscal 2016 . During Fiscal 2016 and 2015 , the Company recognized $2.4 and $(11.0) , respectively of other income (expense) associated with the CAD swap agreements and a corresponding (loss) income from discontinued operations on the accompanying Consolidated Statements of Operations . Credit Risk Spectrum Brands is exposed to the risk of default by the counterparties with which Spectrum Brands transacts and generally does not require collateral or other security to support financial instruments subject to credit risk. Spectrum Brands monitors counterparty credit risk on an individual basis by periodically assessing each such counterparty’s credit rating exposure. The maximum loss due to credit risk equals the fair value of the gross asset derivatives that are concentrated with certain domestic and foreign financial institution counterparties. Spectrum Brands considers these exposures when measuring its credit reserve on its derivative assets, which was insignificant as of September 30, 2016 and 2015 . 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. As of September 30, 2015 , there was $3.5 of posted cash collateral related to such liability positions. As of September 30, 2016 , there was no cash collateral outstanding. In addition, as of September 30, 2016 and 2015 , 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 Consolidated Balance Sheets . Front Street is exposed to credit risk in the event of non-performance by its counterparties on call options. Front Street seeks to reduce the risk associated with such agreements by purchasing such options from large, well-established financial institutions, but there can be no assurance that Front Street will not suffer losses in the event of counterparty non-performance. No collateral was posted by its counterparties; accordingly, at September 30, 2016, the maximum amount of loss due to credit risk that Front Street would incur if parties to the call options failed completely to perform according to the terms of the contracts was $5.9 . Earnings from FIA reinsurance are primarily generated from the excess of net investment income earned over the sum of interest credited to policyholders and the cost of hedging the risk on FIA policies, known as the net investment spread. With respect to FIAs, the cost of hedging the risk includes the expenses incurred to fund the annual index credits. Proceeds received upon expiration or early termination of call options purchased to fund annual index credits are recorded as part of the fair value changes associated with reinsurance contracts in the accompanying Consolidated Statements of Operations , and are largely offset by an expense for index credits earned on annuity contractholder fund balances.

Securitizations and Variable In

Securitizations and Variable Interest Entities	12 Months Ended
	Sep. 30, 2016
Securitizations and Variable Interest Entities [Abstract]
Securitizations and Variable Interest Entities	Collateralized Loan Obligations In February 2013, Salus completed a collateralized loan obligation (“CLO”) securitization with a notional aggregate principal amount of $175.5 of the asset-based loans that it had originated through that date. In September 2013, Salus increased the CLO securitization to a notional aggregate principal amount of $331.1 of the asset-based loans that it had originated through that date. Salus’ continuing involvement with the trust created as part of the securitization include servicing the receivables; retaining an undivided interest (seller’s interest) in the receivables; and holding certain retained interests in subordinate securities, subordinate interests in accrued interest and fees on the securitized receivables, and cash reserve accounts. Salus continues to consolidate the loans transferred into the trust as it has determined that it is the primary beneficiary of the variable-interest entity represented by the trust, as result of it holding subordinate interest and servicing the receivables. Neither the Company nor Salus provided guarantees or recourse to the securitization trust other than standard representations and warranties. Included within “ Other assets ” in the accompanying Consolidated Balance Sheets as of September 30, 2016 and 2015 were asset-based loans of $29.3 and $197.8 , respectively, that serve as collateral to the obligations of the CLO. Such obligations include obligations to non-affiliates of $38.9 , net of discount of $0.8 and $39.5 , net of discount of $0.9 , respectively. The unaffiliated obligations of the CLO are included within “ Debt ” in the accompanying Consolidated Balance Sheets as of September 30, 2016 and 2015 , respectively. At September 30, 2016 and 2015 , the total liabilities of the consolidated VIE included $96.3 and $317.3 , respectively, of seller’s interest. For additional information related to the increases in the provision for credit losses on the asset-based loan portfolio, see Note 13 , Other Assets . For additional information related to the reduction in senior secured and subordinated CLO debt, see Note 15 , Debt . The table below summarizes select information related to the CLO vehicle in which Salus held a variable interest at September 30, 2016 and 2015 : September 30, 2016 2015 Maximum loss exposure $ 29.3 $ 197.8 Asset-based loans receivable $ 29.3 $ 197.8 Cash and other assets 13.7 85.8 Total assets of consolidated VIE $ 43.0 $ 283.6 Senior, Secured $ — $ 219.2 Subordinated 135.2 137.6 Long-term debt 135.2 356.8 Other liabilities — 0.7 Total liabilities of consolidated VIE $ 135.2 $ 357.5

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Sep. 30, 2016
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: September 30, 2016 September 30, 2015 Assets Level 1 Level 2 Level 3 Fair Value Level 1 Level 2 Level 3 Fair Value Fixed maturity and equity securities included in funds withheld receivables $ 69.9 $ 1,387.1 $ 78.1 $ 1,535.1 $ 8.4 $ 1,555.0 $ 74.7 $ 1,638.1 Derivatives: Call option receivable from FGL included in funds withheld receivables — 11.3 — 11.3 — 5.4 — 5.4 Call options — 5.9 — 5.9 — 1.0 — 1.0 Foreign exchange contracts — 5.8 — 5.8 — 6.0 — 6.0 Commodity contracts — 2.9 — 2.9 — — — — Corporate fixed maturity securities AFS — — — — — — 14.1 14.1 Equity securities - trading — — — — 32.8 — — 32.8 Other invested assets — — — — — — 2.8 2.8 Total financial assets $ 69.9 $ 1,413.0 $ 78.1 $ 1,561.0 $ 41.2 $ 1,567.4 $ 91.6 $ 1,700.2 Liabilities Front Street future policyholder benefit liability $ — $ — $ 631.8 $ 631.8 $ — $ — $ 629.2 $ 629.2 Derivatives: Embedded derivatives in Front Street's assumed FIA business — — 131.2 131.2 — — 142.3 142.3 Commodity contracts — 0.1 — 0.1 — 5.6 — 5.6 Interest rate contracts — 1.1 — 1.1 — 2.6 — 2.6 Foreign exchange contracts — 2.0 — 2.0 — 12.6 — 12.6 Total financial liabilities $ — $ 3.2 $ 763.0 $ 766.2 $ — $ 20.8 $ 771.5 $ 792.3 Quantitative information regarding significant unobservable inputs used for recurring Level 3 fair value measurements of financial instruments carried at fair value as of September 30, 2016 and 2015 were as follows: Fair Value at Range (Weighted average) Assets September 30, September 30, Valuation Technique Unobservable Input(s) September 30, September 30, 2015 Corporate fixed maturity securities $ — $ 14.1 Broker-quoted Offered quotes —% 83% Other invested assets — 2.8 Discounted Cash Flow Probability of collection —% 50% Discount rate —% 10% Funds withheld receivables Fixed maturity and equity securities 35.2 39.1 Matrix pricing Quoted prices 98% - 122% (109%) 100% - 122% (112%) Fixed maturity securities 5.4 19.2 Loan Recovery Value Recovery rate 56% - 100% (82%) 6% - 12% (8%) Fixed maturity securities 35.7 6.7 Broker-quoted Offered quotes 97% - 100% (100%) 99% - 103% (101%) Loan participations 1.8 9.7 Loan Recovery Value Recovery rate 52% - 100% (71%) 100% Total $ 78.1 $ 91.6 Liabilities Front Street future policyholder benefit liability $ 631.8 $ 629.2 Discounted cash flow Non-performance risk spread 0.32% 0.16% - 0.46% Risk margin to reflect uncertainty 0.50% 0.50% - 1.00% Embedded derivatives in Front Street’s assumed FIA business 131.2 142.3 Discounted cash flow Market value of option 0% - 27% (2%) 0% - 32% (1%) SWAP rates 1% 2% Mortality multiplier 80% 80% Surrender rates 0.50% - 75% (10%) 0.50% - 75% (13%) Non-performance risk spread 0.25% 0.25% Total $ 763.0 $ 771.5 See Note 2 , Significant Accounting Policies and Practices and Recent Accounting Pronouncements , for additional discussion of the significant unobservable inputs used in for recurring Level 3 fair value measurements of financial instruments carried at fair value. 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 Fiscal 2016 , 2015 and 2014 . 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. Fiscal 2016 Balance at Beginning of Period Total Gains (Losses) Net transfer In (Out) of Level 3 (a) Balance at End of Period Included in Earnings Included in AOCI Purchases Sales Settlements Assets Corporate fixed maturity securities $ 14.1 $ (0.5 ) $ — $ — $ (13.6 ) $ — $ — $ — Other invested assets 2.8 2.7 — — — (5.5 ) — — Funds withheld receivables 74.7 (3.6 ) — 36.2 (34.4 ) — 5.2 78.1 Total assets at fair value $ 91.6 $ (1.4 ) $ — $ 36.2 $ (48.0 ) $ (5.5 ) $ 5.2 $ 78.1 Balance at Beginning Total (Gains) Losses Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Liabilities Front Street future policyholder benefit liability $ 629.2 $ 59.5 $ — $ — $ — $ (56.9 ) $ — $ 631.8 Embedded derivatives in Front Street’s assumed FIA business 142.3 (11.1 ) — — — — — 131.2 Total liabilities at fair value $ 771.5 $ 48.4 $ — $ — $ — $ (56.9 ) $ — $ 763.0 (a) During Fiscal 2016 , the net transfer to Level 3 was exclusively from Level 2. The transfers into Level 3 were related to changes in the primary pricing source and changes in the observability of external information used in determining the fair value. Fiscal 2015 Balance at Beginning Total Gains (Losses) Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Assets Contingent purchase price reduction receivable $ 41.5 $ 8.5 $ — $ — $ — $ (50.0 ) $ — $ — Corporate fixed maturity securities 16.3 (2.2 ) — — — — — 14.1 Other invested assets — (16.3 ) — — — — 19.1 2.8 Funds withheld receivables 58.9 (0.5 ) — 30.4 (14.1 ) — — 74.7 Total assets at fair value $ 116.7 $ (10.5 ) $ — $ 30.4 $ (14.1 ) $ (50.0 ) $ 19.1 $ 91.6 Balance at Beginning Total (Gains) Losses Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Liabilities Front Street future policyholder benefit liability $ 151.3 $ 24.3 $ — $ 444.2 $ — $ 9.4 $ — $ 629.2 Embedded derivatives in Front Street’s assumed FIA business 150.8 (8.5 ) — — — — — 142.3 Total liabilities at fair value $ 302.1 $ 15.8 $ — $ 444.2 $ — $ 9.4 $ — $ 771.5 (a) During Fiscal 2015 , the net transfer to Level 3 was related to a loan receivable previously classified as a related party loan. Fiscal 2014 Balance at Beginning of Period Total Gains (Losses) Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Assets Contingent purchase price reduction receivable $ 41.0 $ 0.5 $ — $ — $ — $ — $ — $ 41.5 Corporate fixed maturity securities — — — 16.3 — — — 16.3 Equity securities - trading 10.7 1.3 — 1.5 — (13.5 ) — — Funds withheld receivables 34.6 1.5 — 23.5 (0.7 ) — — 58.9 Total assets at fair value $ 86.3 $ 3.3 $ — $ 41.3 $ (0.7 ) $ (13.5 ) $ — $ 116.7 Balance at Beginning of Period Total (Gains) Losses Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Liabilities Front Street future policyholder benefit liability $ — $ 7.0 $ — $ 150.6 $ — $ (6.3 ) $ — $ 151.3 Embedded derivatives in Front Street's assumed FIA business 140.5 10.3 — — — — — 150.8 Equity conversion feature of preferred stock 330.8 12.7 — — — (343.5 ) — — Total liabilities at fair value $ 471.3 $ 30.0 $ — $ 150.6 $ — $ (349.8 ) $ — $ 302.1 The Company 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 Fiscal 2016 , 2015 and 2014 . 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 in the accompanying Consolidated Balance Sheets are summarized as follows: September 30, 2016 Level 1 Level 2 Level 3 Fair Value Carrying Amount Assets (a) Asset-based loans, included in other assets $ — $ — $ 35.0 $ 35.0 $ 35.0 Policy loans, included in funds withheld receivables — — 8.5 8.5 8.5 Total financial assets $ — $ — $ 43.5 $ 43.5 $ 43.5 Liabilities (a) Investment contracts, included in contractholder funds and other insurance reserves $ — $ — $ 922.9 $ 922.9 $ 988.3 Total debt (b) — 5,700.1 29.1 5,729.2 5,430.9 Total financial liabilities $ — $ 5,700.1 $ 952.0 $ 6,652.1 $ 6,419.2 September 30, 2015 Level 1 Level 2 Level 3 Fair Value Carrying Amount Assets (a) Asset-based loans, included in other assets $ — $ — $ 226.7 $ 226.7 $ 226.7 Policy loans, included in funds withheld receivables — — 9.0 9.0 9.0 Other invested assets, included in other assets — — 2.5 2.5 2.5 Total financial assets $ — $ — $ 238.2 $ 238.2 $ 238.2 Liabilities (a) Investment contracts, included in contractholder funds and other insurance reserves $ — $ — $ 960.3 $ 960.3 $ 1,084.5 Total debt (b) — 6,071.0 99.1 6,170.1 5,984.6 Total financial liabilities $ — $ 6,071.0 $ 1,059.4 $ 7,130.4 $ 7,069.1 (a) The carrying amounts of cash and cash equivalents, trade receivables, accounts payable and accrued investment income 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 and Other Insurance Reserves Investment contracts assumed from FGL by Front Street include deferred annuities, FIAs and immediate annuities. The fair value of deferred annuity and FIAs is based on their cash surrender value (which is the cost the Company would incur to extinguish the liability) as these contracts are generally issued without an annuitization date. See Note 2 , Significant Accounting Policies and Practices and Recent Accounting Pronouncements , for discussion of the calculation of the fair value of the insurance reserves. Asset-based loans The fair value of the asset-based loans originated by Salus approximate their net carrying value. Such loans carry a variable rate that are typically revolving in nature and can be settled at the demand of either party. Nonaccrual loans are considered impaired for reporting purposes and are measured and recorded at fair value on a non-recurring basis. As the loans are collateral dependent, Salus measures such impairment based on the estimated fair value of eligible proceeds. This is generally based on estimated market prices from an independently prepared appraisal. The impaired loan balance represents those nonaccrual loans for which impairment was recognized during the year.

Funds Withheld Receivables Fund

Funds Withheld Receivables Funds Withheld Receivables(Notes)	12 Months Ended
	Sep. 30, 2016
Schedule of Available-for-sale Securities [Line Items]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	(8) Funds Withheld Receivables The Company’s consolidated funds withheld receivables are summarized as follows: September 30, 2016 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Carrying Value Funds withheld receivables with FGL Corporates $ 638.5 $ 18.2 $ (29.5 ) $ 627.2 $ 627.2 Asset/Mortgage-backed securities 238.8 0.6 (7.9 ) 231.5 231.5 Municipals 12.1 0.7 — 12.8 12.8 Government bonds 1.1 — — 1.1 1.1 Preferred stock 8.8 0.3 (0.9 ) 8.2 8.2 Total funds withheld receivables with FGL 899.3 19.8 (38.3 ) 880.8 880.8 Funds withheld receivables with third parties Corporates 390.0 18.8 (2.7 ) 406.1 406.1 Asset/Mortgage-backed securities 118.7 1.9 (1.7 ) 118.9 118.9 Municipals 49.5 4.1 — 53.6 53.6 Government bonds 67.7 1.3 (0.2 ) 68.8 68.8 Agency bonds 6.6 0.3 — 6.9 6.9 Total funds withheld receivables with third parties 632.5 26.4 (4.6 ) 654.3 654.3 Total fixed maturity and equity securities included in funds withheld receivables 1,531.8 46.2 (42.9 ) 1,535.1 1,535.1 Call option receivable from FGL included in funds withheld receivables 9.8 1.5 — 11.3 11.3 Accrued interest 17.8 — — 17.8 17.8 Net receivables 77.7 — — 77.7 77.7 Policy loans and other 8.5 — — 8.5 8.5 Total funds withheld receivables $ 1,645.6 $ 47.7 $ (42.9 ) $ 1,650.4 $ 1,650.4 September 30, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Carrying Value Funds withheld receivables with FGL Corporates $ 740.4 $ 4.5 $ (67.9 ) $ 677.0 $ 677.0 Asset/Mortgage-backed securities 274.6 1.3 (6.6 ) 269.3 269.3 Municipals 28.5 0.1 (0.6 ) 28.0 28.0 Preferred stock 38.9 1.4 (1.0 ) 39.3 39.3 Total funds withheld receivables with FGL 1,082.4 7.3 (76.1 ) 1,013.6 1,013.6 Funds withheld receivables with third parties Corporates 420.8 3.7 (18.5 ) 406.0 406.0 Asset/Mortgage-backed securities 125.4 1.3 (1.0 ) 125.7 125.7 Municipals 72.9 0.8 (0.7 ) 73.0 73.0 Government bonds 8.3 0.1 — 8.4 8.4 Agency bonds 11.5 — (0.1 ) 11.4 11.4 Total funds withheld receivables with third parties 638.9 5.9 (20.3 ) 624.5 624.5 Total fixed maturity and equity securities included in funds withheld receivables 1,721.3 13.2 (96.4 ) 1,638.1 1,638.1 Call option receivable from FGL included in funds withheld receivables 12.3 — (6.9 ) 5.4 5.4 Accrued interest 20.5 — — 20.5 20.5 Net receivables 41.1 — — 41.1 41.1 Policy loans and other 5.0 — — 5.0 5.0 Total funds withheld receivables $ 1,800.2 $ 13.2 $ (103.3 ) $ 1,710.1 $ 1,710.1 Maturities of Funds Withheld Receivables The amortized cost and fair value of fixed maturity and equity securities included in funds withheld receivables 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. September 30, 2016 Amortized Cost Fair Value Corporate, Non-structured Hybrids, Municipal and Preferred stock: Due in one year or less $ 12.8 $ 11.9 Due after one year through five years 231.4 228.2 Due after five years through ten years 420.8 429.3 Due after ten years 487.1 493.3 Subtotal 1,152.1 1,162.7 Other securities which provide for periodic payments: Asset/Mortgage-backed securities 357.5 350.4 Structured hybrids 22.2 22.0 Total fixed maturity and equity securities included in funds withheld receivables $ 1,531.8 $ 1,535.1 Securities in Funds Withheld Receivables with FGL in an Unrealized Loss Position See Note 2 , Significant Accounting Policies and Practices and Recent Accounting Pronouncements , for an explanation of the Company’s process for evaluating securities in the funds withheld receivables with FGL with unrealized losses for potential OTTI. The Company has concluded that the fair value of the securities presented in the table below were not OTTI as of September 30, 2016 . The fair value and gross unrealized losses of securities in the funds withheld receivables with FGL, aggregated by investment category, were as follows: September 30, 2016 Less than 12 months 12 months or longer Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Funds withheld receivables with FGL Corporates $ 137.8 $ (12.6 ) $ 91.7 $ (16.9 ) $ 229.5 $ (29.5 ) Asset/Mortgage-backed securities 73.3 (2.2 ) 99.0 (5.7 ) 172.3 (7.9 ) Municipals 1.0 — — — 1.0 — Government bonds 0.2 — — — 0.2 — Preferred stock 3.7 (0.9 ) — — 3.7 (0.9 ) Total funds withheld receivables with FGL $ 216.0 $ (15.7 ) $ 190.7 $ (22.6 ) $ 406.7 $ (38.3 ) Total number of securities in an unrealized loss position 146 76 222 September 30, 2015 Less than 12 months 12 months or longer Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Funds withheld receivables with FGL Corporates $ 417.4 $ (46.9 ) $ 113.8 $ (21.0 ) $ 531.2 $ (67.9 ) Asset/Mortgage-backed securities 120.8 (3.8 ) 88.7 (2.8 ) 209.5 (6.6 ) Municipals 5.9 (0.4 ) 13.4 (0.3 ) 19.3 (0.7 ) Preferred stock 5.6 (0.9 ) — — 5.6 (0.9 ) Total funds withheld receivables with FGL $ 549.7 $ (52.0 ) $ 215.9 $ (24.1 ) $ 765.6 $ (76.1 ) Total number of securities in an unrealized loss position 423 67 490 At September 30, 2016 and 2015 , securities in the funds withheld receivables with FGL in an unrealized loss position were primarily concentrated in investment grade corporate debt instruments. At September 30, 2016 and 2015 , securities with a fair value of $39.6 and $84.4 , respectively, had an unrealized loss greater than 20% of amortized cost, which represented less than 5% of the carrying value of all funds withheld receivables. For Fiscal 2016 , 2015 and 2014 , the Company recognized other-than-temporary credit impairment losses in operations totaling $7.4 , $2.3 and $3.0 , respectively, related to funds withheld receivables with an amortized cost of $15.5 , $4.8 and $13.1 and a fair value of $8.1 , $2.5 and $10.1 at September 30, 2016 , 2015 and 2014 , respectively. Details underlying write-downs taken as a result of OTTI that were recognized in “ Net (loss) income ” and included in “ Net investment gains (losses) ” were as follows: Fiscal 2016 2015 2014 OTTI recognized in net (loss) income: Corporates $ 7.4 $ 2.2 $ 3.0 Asset/Mortgage-backed securities — 0.1 — Total $ 7.4 $ 2.3 $ 3.0 Net Investment Income The major sources of “ Net investment income ” in the accompanying Consolidated Statements of Operations were as follows: Fiscal 2016 2015 2014 Fixed maturity securities included in funds withheld receivables with FGL $ 56.0 $ 58.6 $ 55.7 Equity securities included in funds withheld receivables with FGL 2.1 2.6 4.1 Asset-based loans 3.5 16.1 28.4 Other investments 5.4 7.0 1.9 Net investment income $ 67.0 $ 84.3 $ 90.1 Net investment gains (losses) “ Net investment gains (losses) ” reported in the accompanying Consolidated Statements of Operations were as follows: Fiscal 2016 2015 2014 Net realized (losses) gains on fixed maturity securities included in funds withheld receivables with FGL $ (4.8 ) $ 3.4 $ (2.5 ) Realized gains (losses) on equity securities included in funds withheld receivables with FGL 3.0 (4.9 ) 14.6 Realized gains (losses) on certain derivative instruments 3.8 (7.6 ) 25.7 Change in fair value of embedded derivatives in funds withheld receivables with FGL (a) 49.4 (91.1 ) 41.6 Realized gains (losses) on funds withheld receivables with third parties and other 49.7 (13.8 ) 9.9 Net investment gains (losses) $ 101.1 $ (114.0 ) $ 89.3 (a) The modified coinsurance arrangement between FGL Insurance and Front Street created an obligation for the parties to settle a payable or receivable at a later date, which resulted in an embedded derivative. This embedded derivative is considered a total return swap with contractual returns that are attributable to the assets and liabilities associated with this reinsurance arrangement. The fair value of the total return swap is based on the change in fair value of the underlying assets held in the funds withheld portfolio. Investment results for the assets that support the coinsurance with funds withheld reinsurance arrangement, including gains and losses from sales, are passed directly to the reinsurer pursuant to contractual terms of the reinsurance arrangement. The reinsurance related embedded derivative is expected to continue to exist after the disposal of FGL and is therefore not eliminated to appropriately reflect the continuing operations and balances held for sale. It is embedded in the funds withheld receivables with a corresponding asset in business held for sale on the Consolidated Balance Sheets and the related gains or losses are reported in net investment gains with corresponding income (loss) from discontinued operations on the Consolidated Statements of Operations. Concentration of Securities Included in Funds Withheld Receivables As of September 30, 2016 and 2015 , Front Street’s most significant exposure related to the securities underlying the funds withheld receivables was to the financial sector and the energy, mining and metals industries. As of September 30, 2016 and 2015 , the carrying value of the fixed maturity securities in the financial sector was $232.8 , or 14.1% , and $269.7 , or 15.8% , respectively, of Front Street’s funds withheld receivables. At September 30, 2016 and 2015 , the holdings in this sector included investments in 81 and 107 different issuers, respectively, with the top ten investments accounting for 48.0% and 41.0% , respectively, of the total holdings in this sector. As of September 30, 2016 and 2015 , the carrying value of the fixed maturity securities in the energy, mining and metals industries was $188.6 , or 11.4% , and $236.6 , or 13.8% , respectively, of Front Street’s funds withheld receivables. At September 30, 2016 and 2015 , the holdings in these industries included investments in 74 and 98 different issuers, respectively, with the top ten investments accounting for 43.4% and 39.7% , respectively, of the total holdings in these industries. There were no holdings in a single issuer included in the funds withheld receivables that exceeded 10% of the Company’s stockholders’ equity as of September 30, 2016 and 2015 . Concentrations of Financial and Capital Markets Risk The Company is exposed to financial and capital markets risk, including changes in interest rates and credit spreads which can have an adverse effect on the Company’s results of operations, financial condition and liquidity. The Company expects to continue to face challenges and uncertainties that could adversely affect its results of operations and financial condition. The Company’s exposure to such financial and capital markets risk relates primarily to the market price and cash flow variability associated with changes in interest rates. A rise in interest rates, in the absence of other countervailing changes, will increase the net unrealized loss position of Front Street’s fund withheld receivables and, if long-term interest rates rise dramatically within a six to twelve month time period, certain of the Front Street’s reinsured products may be exposed to disintermediation risk. Disintermediation risk refers to the risk that policyholders may surrender their contracts in a rising interest rate environment, requiring Front Street to liquidate assets in an unrealized loss position. This risk is mitigated to some extent by surrender charge protection provided by the products reinsured by Front Street. Insurance Counterparty Risk Through Front Street, the Company is exposed to insurance counterparty risk, which is the potential for Front Street to incur losses due to a client, retrocessionaire, or partner becoming distressed or insolvent. This includes run-on-the-bank risk and collection risk. The run-on-the-bank risk is that a client’s in force block incurs substantial surrenders and/or lapses due to credit impairment, reputation damage or other market changes affecting the counterparty. Substantially higher than expected surrenders and/or lapses could result in inadequate in force business to recover cash paid out for acquisition costs. The collection risk for clients and retrocessionaires includes their inability to satisfy a reinsurance agreement because the right of offset is disallowed by the receivership court; the reinsurance contract is rejected by the receiver, resulting in a premature termination of the contract; and/or the security supporting the transaction becomes unavailable to Front Street. Front Street has never experienced a material default in connection with retrocession arrangements, nor has it experienced any material difficulty in collecting claims recoverable from retrocessionaires; however, no assurance can be given as to the future performance of such retrocessionaires or as to the recoverability of any such claims.

Receivables, net

Receivables, net	12 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Receivables, net	“ Receivables, net ” in the accompanying Consolidated Balance Sheets consist of the following: September 30, 2016 2015 Trade accounts receivable $ 529.4 $ 542.8 Less: Allowance for doubtful trade accounts receivable 46.8 44.0 Total trade accounts receivable, net 482.6 498.8 Other receivables 73.7 115.1 Total receivables, net $ 556.3 $ 613.9 The allowance for uncollectible receivables as of September 30, 2016 and 2015 was $46.8 and $44.0 , respectively. The following is an analysis of the allowance for doubtful trade accounts receivable: Period Balance at Beginning of Period Charged to Costs and Expenses Deductions Other Adjustments Balance at End of Period Fiscal 2016 $ 44.0 $ 15.6 $ (12.0 ) $ (0.8 ) $ 46.8 Fiscal 2015 48.6 6.0 (6.3 ) (4.3 ) 44.0 Fiscal 2014 37.4 7.4 (2.4 ) 6.2 48.6 Spectrum Brands has entered into various factoring agreements and early pay programs with its customers to sell its trade receivables under non-recourse agreements in exchange for cash proceeds. A loss on sales is recognized for any discount and factoring fees associated with the transfer. Spectrum Brands utilizes factoring arrangements as an integral part of their financing for working capital. These transactions are treated as a sale and are accounted for as a reduction in trade receivables because the agreements transfer effective control over and risk related to the receivables to buyers. In some instances, Spectrum Brands may continue to service the transferred receivable after the factoring has occurred, but in most cases Spectrum Brands does not service any factored accounts, and any servicing of the trade receivable does not constitute significant continuing involvement or preclude the recognition of a sale. Spectrum Brands does not carry any material servicing assets or liabilities. Cash proceeds from these arrangements are reflected as operating activities. The aggregate gross amount factored under these facilities was $2,055.0 , $1,938.0 and $1,575.0 for Fiscal 2016 , 2015 and 2014 , respectively. The cost of factoring such trade receivables was $10.1 , $6.5 and $9.7 for Fiscal 2016 , 2015 and 2014 and reported in “ Selling, acquisition, operating and general expenses ” in the accompanying Consolidated Statements of Operations. The Company has a broad range of customers including many large retail outlet chains, one of which accounts for a significant percentage of its sales volume. This major customer represented approximately 15.2% , 14.7% and 15.7% of the Company’s “ Net consumer and other product sales ” during Fiscal 2016 , 2015 and 2014 , respectively. This customer represents approximately 13.1% of the Company’s “ Receivables, net ” in the accompanying Consolidated Balance Sheets at September 30, 2016 and 2015 . Approximately 36.1% , 37.7% and 40.2% of the Company’s “ Net consumer and other product sales ” in the accompanying Consolidated Statements of Operations during Fiscal 2016 , 2015 and 2014 , respectively, occurred outside of the U.S. These sales and related receivables are subject to varying degrees of credit, currency, and political and economic risk. The Company monitors these risks and makes appropriate provisions for collectibility based on an assessment of the risks present.

Inventories, net

Inventories, net	12 Months Ended
	Sep. 30, 2016
Inventories, net [Abstract]
Inventories, net	“ Inventories, net ” in the accompanying Consolidated Balance Sheets consist of the following: September 30, 2016 2015 Raw materials $ 127.5 $ 132.4 Work-in-process 43.6 37.9 Finished goods 569.5 610.5 Total inventories, net $ 740.6 $ 780.8

Goodwill and Intangibles, net

Goodwill and Intangibles, net	12 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangibles, including DAC and VOBA, net	mmary of the changes in the carrying amounts of goodwill and intangible assets are as follows: Intangible Assets Goodwill Indefinite Lived Definite Lived Total Balance at September 30, 2014 $ 1,524.8 $ 1,215.9 $ 917.2 $ 2,133.1 Acquisitions (Note 3) 1,054.7 341.5 184.9 526.4 Impairments (Note 2) (28.3 ) (31.9 ) — (31.9 ) Deconsolidation in connection to bankruptcy of a subsidiary (16.2 ) (9.9 ) — (9.9 ) Periodic amortization — — (87.8 ) (87.8 ) Effect of translation (47.6 ) (25.3 ) (24.3 ) (49.6 ) Balance at September 30, 2015 2,487.4 1,490.3 990.0 2,480.3 Adjustments 3.3 1.0 3.2 4.2 Impairments (Note 2) (10.7 ) (4.7 ) — (4.7 ) Periodic amortization — — (93.9 ) (93.9 ) Effect of translation (1.6 ) (13.1 ) (0.3 ) (13.4 ) Balance at September 30, 2016 $ 2,478.4 $ 1,473.5 $ 899.0 $ 2,372.5 During Fiscal 2016 and 2015 , the Company recorded additions to goodwill and intangible assets related to the acquisitions of AAG, Salix, European IAMS and Eukanuba, Tell, Liquid Fence, FOH and CorAmerica. See Note 3 , Acquisitions , for further detail. During Fiscal 2015 , FOHG Holdings, LLC, FOH and their subsidiaries (together, “FOHG”) filed for bankruptcy. Prior to the bankruptcy, three of the Company’s consolidated subsidiaries were lenders to FOHG. Following the completion of the bankruptcy of FOHG, such entities ceased to be subsidiaries of HRG and the Company deconsolidated FOHG from the Consolidated Financial Statements. The Company recorded a $38.5 gain on the deconsolidation, reported in “ Gain on deconsolidation of subsidiary ” on the accompanying Consolidated Statements of Operations and $16.2 of impairments related to certain loans between FOHG and subsidiaries of the Company. On June 3, 2015, following receipt of court approval, FOHG sold its brand and inventory to a third party licensing company, with the majority of the proceeds used to repay a portion of the loans made by subsidiaries of the Company. The deconsolidation of FOHG also resulted in a decrease of goodwill and intangibles associated with FOHG of $16.2 and $9.9 , respectively. See Note 2 , Significant Accounting Policies and Practices and Recent Accounting Pronouncements , for further detail. Definite Lived Intangible Assets Amortizable intangible assets as of September 30, 2016 and 2015 consist of the following: September 30, 2016 September 30, 2015 Cost Accumulated Amortization Net Cost Accumulated Amortization Net Customer relationships $ 984.8 $ (302.9 ) $ 681.9 $ 985.2 $ (247.4 ) $ 737.8 Technology assets 237.2 (96.7 ) 140.5 238.6 (78.1 ) 160.5 Trade names 165.7 (89.1 ) 76.6 165.4 (73.7 ) 91.7 $ 1,387.7 $ (488.7 ) $ 899.0 $ 1,389.2 $ (399.2 ) $ 990.0 Amortization expense for the years ended September 30, 2016 , 2015 and 2014 was $93.9 , $87.8 and $81.7 , respectively. Excluding the impact of any future acquisitions or change in foreign currency, the Company estimates annual amortization expense of amortizable intangible assets for the next five fiscal years will be as follows: Fiscal Year Estimated Amortization Expense 2017 $ 91.9 2018 85.7 2019 85.4 2020 85.2 2021 81.9

Other Assets Other Assets (Note

Other Assets Other Assets (Notes)	12 Months Ended
	Sep. 30, 2016
Other Assets [Abstract]
Other Assets Disclosure [Text Block]	“ Other assets ” in the accompanying Consolidated Balance Sheets consist of the following: September 30, 2016 2015 Prepaid expenses and other assets $ 137.6 $ 133.1 Asset-based loans 35.0 226.7 Other investments — 52.2 Total other assets $ 172.6 $ 412.0 Asset-based Loans As of September 30, 2016 and 2015 , the Company’s portfolio of asset-based loans receivable originated by Salus and its co-lender Front Street consisted of the following: September 30, 2016 2015 Asset-based loans, net of deferred fees, by major industry: Apparel $ 18.8 $ 66.0 Manufacturing 10.9 32.7 Jewelry 7.2 36.9 Electronics 3.1 45.9 Other 6.0 93.1 Total asset-based loans 46.0 274.6 Less: Allowance for credit losses 11.0 47.9 Total asset-based loans, net $ 35.0 $ 226.7 The Company establishes its allowance for credit losses through a provision for credit losses based on Salus’ evaluation of the credit quality of its loan portfolio. The following table presents the activity in its allowance for credit losses for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 Allowance for credit losses: Balance at beginning of year $ 47.9 $ 5.5 $ 4.0 Provision for credit losses 12.8 93.5 1.5 Charge-offs (52.6 ) (51.1 ) — Recoveries 2.9 — — Balance at end of year $ 11.0 $ 47.9 $ 5.5 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 September 30, 2016 and 2015 , loans with a net carrying value of $30.1 and $79.8 , respectively, were considered delinquent by Salus and placed on non-accrual status. It is Salus’ policy to discontinue accruing interest on its loans when there is a reasonable doubt as to collectability in the normal course of business. Nonaccrual loans are considered impaired for reporting purposes and are individually evaluated for impairment. Salus has assessed the adequacy of its allowance for credit losses and believes the level of allowance for credit losses to be adequate to mitigate inherent losses in the portfolio. During Fiscal 2014, there were no outstanding loans that had been individually considered impaired. During Fiscal 2015 , the bankruptcy court overseeing the Chapter 11 proceedings of RadioShack approved the sale of 1,743 of the company’s stores to General Wireless Inc., an affiliate of Standard General LP. Salus was the lender under RadioShack’s $250.0 term loan placed in December 2013 with a net exposure to Salus and Front Street of $93.0 and $7.0 , respectively, after giving effect to a $50.0 participation by FGL and a non-qualifying participation of $100.0 held by a third party. During Fiscal 2015, the $100.0 held by a third party was repaid in full because this third party had the right of first payment in the case of a bankruptcy under an intercreditor agreement with Salus. During Fiscal 2015, the Company recognized charge-offs of $51.1 , excluding any charge-offs related to FGL’s participations which are included in “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations , and an additional net increase in the provision of credit losses of $19.2 related to the loan with RadioShack. During Fiscal 2016, Salus and Front Street received a partial repayment on the loan to RadioShack of $45.4 , excluding $22.7 repayment on FGL’s participation on the loan. At September 30, 2016, the Company expects an additional $3.0 of future recoveries of the loan to RadioShack, excluding $1.5 related to FGL’s participation on the loan that is included in “ Assets of business held for sale ” in the accompanying Consolidated Balance Sheets . As a result of the higher than expected recovery rates during Fiscal 2016, the Company reversed $18.0 of previously recorded allowance for credit losses, excluding $9.0 of realized gains by FGL recorded in “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations . During Fiscal 2016 , Salus recorded provision of credit losses of $30.8 related to delinquent loans unrelated to RadioShack where the underlying collateral was underperforming. Internal Risk Rating Pass Special Mention Substandard Doubtful Total September 30, 2016 $ — $ 1.1 $ 14.8 $ 30.1 $ 46.0 September 30, 2015 $ 69.0 $ 32.4 $ 74.0 $ 99.2 $ 274.6 Concentrations of Credit Risk and Major Customers The loans in the asset-based portfolio are collateralized with accounts receivable, inventory or other assets such as real estate or intellectual property. Salus is exposed to credit risk to the extent that the carrying value of the loans exceeds the realizable value of such underlying collateral. Inventory, accounts receivable and other assets represented 52.0% , 12.0% and 36.0% , respectively, of eligible collateral underlying the asset-based loans portfolio at September 30, 2016 . The largest concentration to one single borrower represented 29.6% of the outstanding asset-based loans. Concentrations of Asset-based Loans As of September 30, 2016 and 2015 , the Company’s most significant investment in one industry was the Company’s asset-based loan in the apparel industry with a carrying value of $18.8 and $66.0 , respectively, or 40.9% and 24.0% , respectively of the Company’s asset-based loans. No investment in a single issuer exceeded 10% of the Company’s stockholders’ equity as of September 30, 2016 and 2015 . Other investments The Company’s consolidated other investments included in “ Other assets ” at September 30, 2015 , can be summarized as follows: September 30, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Carrying Value Corporate fixed-maturity securities, available-for-sale $ 14.1 $ — $ — $ 14.1 $ 14.1 Equity securities - held for trading 18.7 14.1 — 32.8 32.8 Other invested assets 5.3 — — 5.3 5.3 Total other investments $ 38.1 $ 14.1 $ — $ 52.2 $ 52.2

Accounts Payable and Other Curr

Accounts Payable and Other Current Liabilities	12 Months Ended
	Sep. 30, 2016
Accounts Payable and Other Current Liabilities [Abstract]
Accounts Payable and Other Current Liabilities	“ Accounts payable and other current liabilities ” in the accompanying Consolidated Balance Sheets consist of the following: September 30, 2016 2015 Accounts payable $ 583.5 $ 623.9 Accrued expenses and other 172.9 196.7 Wages and benefits 146.5 123.9 Accrued interest 68.3 93.4 Income taxes payable 16.0 16.0 Restructuring and related charges 2.6 8.1 Total accounts payable and other current liabilities $ 989.8 $ 1,062.0

Debt

Debt	12 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt	Company’s consolidated debt consists of the following: September 30, 2016 September 30, 2015 Amount Rate Amount Rate Interest Rate HRG 7.875% Senior Secured Notes, due July 15, 2019 $ 864.4 7.9 % $ 864.4 7.9 % Fixed rate 7.75% Senior Unsecured Notes, due January 15, 2022 890.0 7.8 % 890.0 7.8 % Fixed rate Spectrum Brands Term Loan, due June 23, 2022 1,005.5 3.6 % 1,226.9 3.9 % Variable rate, see below CAD Term Loan, due June 23, 2022 54.9 4.6 % 55.7 4.4 % Variable rate, see below Euro Term Loan, due June 23, 2022 63.0 3.5 % 255.8 3.5 % Variable rate, see below 6.375% Notes, due November 15, 2020 129.7 6.4 % 520.0 6.4 % Fixed rate 6.625% Notes, due November 15, 2022 570.0 6.6 % 570.0 6.6 % Fixed rate 6.125% Notes, due December 15, 2024 250.0 6.1 % 250.0 6.1 % Fixed rate 5.75% Notes, due July 15, 2025 1,000.0 5.8 % 1,000.0 5.8 % Fixed rate 4.00% Notes, due October 1, 2026 477.0 4.0 % — — % Fixed rate Revolver Facility, expiring June 23, 2020 — — % — — % Variable rate, see below Other notes and obligations 16.8 9.8 % 11.2 10.2 % Variable rate Obligations under capitalized leases 114.7 5.5 % 88.2 5.7 % Various HGI Energy 9.0% HGI Energy Note to FGL*, due February 14, 2021 — — % 50.0 9.0 % Fixed rate Salus Unaffiliated long-term debt of consolidated variable-interest entity 39.7 — % 40.4 — % Variable rate, see below Long-term debt of consolidated variable-interest entity with FGL* 63.0 — % 274.0 3.9 % Variable rate, see below Unaffiliated secured borrowings under non-qualifying loan participations 2.0 — % 8.8 10.5 % Fixed rate Secured borrowings under non-qualifying loan participations with FGL* — — % 4.2 4.5 % Variable rate, see below Promissory note to FGL* — — % 2.5 5.3 % Fixed rate Total 5,540.7 6,112.1 Original issuance discounts on debt, net of premiums (22.8 ) (25.7 ) Unamortized debt issue costs (87.0 ) (101.8 ) Total debt 5,430.9 5,984.6 Less current maturities and short-term debt 166.0 45.1 Non-current portion of debt $ 5,264.9 $ 5,939.5 * The debt balances included in the accompanying Condensed Consolidated Balance Sheets and in the table above reflect transactions between the business held for sale and businesses held for use that are expected to continue to exist after the close of the FGL Merger. Such transactions are not eliminated in the Condensed Consolidated Financial Statements in order to appropriately reflect the continuing operations and balances held for sale. Aggregate scheduled maturities of debt and capital lease obligations as of September 30, 2016 are as follows: Fiscal Year Capital lease obligations HRG debt - Parent Only Consolidated 2017 $ 10.0 $ — $ 166.0 2018 9.5 — 24.8 2019 8.8 864.4 884.6 2020 8.5 — 19.9 2021 10.0 — 124.0 Thereafter 67.9 890.0 4,321.4 Long-term debt $ 114.7 $ 1,754.4 $ 5,540.7 HRG 7.875% Notes As of September 30, 2016 and 2015 , the Company had an outstanding balance of $864.4 of 7.875% senior secured notes due 2019 (the “ 7.875% Notes”). Interest on the 7.875% Notes is payable semiannually, in January and July. Until January 15, 2018, the Company may redeem some or all of the 7.875% Notes at certain fixed redemption prices expressed as percentages of the principal amount, plus accrued and unpaid interest. At any time on or after January 15, 2018, the Company may redeem some or all of the 7.875% Notes at 100% of the principal amount plus accrued and unpaid interest. The indenture governing the 7.875% Notes contains covenants limiting, among other things, and subject to certain qualifications and exceptions, the Company’s ability, and, in certain cases, the ability of the Company’s subsidiaries, to incur additional indebtedness; create liens; engage in sale-leaseback transactions; pay dividends or make distributions in respect of capital stock; make certain restricted payments; sell assets; engage in transactions with affiliates; or consolidate or merge with, or sell substantially all of the Company’s assets to, another person. The Company is also required to maintain compliance with certain financial tests, including minimum liquidity and collateral coverage ratios that are based on the fair market value of the collateral, including the Company’s equity interests in Spectrum Brands and its other subsidiaries such as HGI Funding, LLC. At September 30, 2016 , the Company was in compliance with all covenants under the indenture governing the 7.875% Notes. 7.75% Notes As of September 30, 2016 and 2015 , the Company had an outstanding balance of $890.0 of 7.75% senior notes due 2022 (the “ 7.75% Notes”). Interest on the 7.75% Notes is payable semiannually, in January and July. The Company has the option to redeem the 7.75% Notes prior to January 15, 2017 at a redemption price equal to 100.0% 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 the Company 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. Spectrum Brands Term Loans and Revolver Facility On June 23, 2015, Spectrum Brands, Inc., a subsidiary of Spectrum Brands (“SBI”) entered into term loan facilities pursuant to a Senior Credit Agreement consisting of a $1,450.0 U.S. dollar denominated term loan facility due June 23, 2022 (the “USD Term Loan”), a $75.0 CAD term loan due June 23, 2022 (“CAD Term Loan”) and a €300.0 Euro denominated term loan facility due June 23, 2022 (“Euro Term Loan” and together with “USD Term Loan” and “CAD Term Loan”, the “Term Loans”) and entered into a $500.0 Revolver Facility due June 23, 2020 (the “Revolver Facility”). The proceeds from the Term Loans and draws on the Revolver were used to repay SBI’s then-existing senior term credit facility, repay SBI’s outstanding 6.75% senior unsecured notes due 2020 (the “ 6.75% Notes”), repay and replace SBI’s then-existing asset based revolving loan facility, and to pay fees and expenses in connection with the refinancing and for general corporate purposes. The Term Loans and Revolver are subject to variable interest rates, (i) the USD Term Loan is subject to either adjusted International Exchange London Interbank Offered Rate (“LIBOR”), subject to a 0.75% floor, plus 2.75% to 3.0% per annum, or base rate plus 1.75% to 2.0% per annum, (ii) the CAD Term Loan is subject to either Canadian Dollar Offered Rate, subject to a 0.75% floor plus 3.5% per annum, or base rate plus 2.5% per annum, (iii) the Euro Term Loan is subject to either Euro Interbank Offered Rate, subject to a 0.75% floor, plus 2.75% per annum, with no base rate option available and (iv) the Revolver is subject to either adjusted LIBOR plus 2.75% to 3.0% per annum, or base rate plus 1.75% to 2.0% per annum. On October 6, 2016, subsequent to Fiscal 2016, SBI amended the Term Loans reducing the interest rate. The USD Term Loans are subject to either adjusted LIBOR subject to 0.75% floor, plus 2.5% per annum, or base rate plus 1.5% per annum effective the date of the amendment. Subject to certain mandatory prepayment events, the Term Loans are subject to repayment according to scheduled amortizations, with the final payments of all amounts outstanding, plus accrued and unpaid interest, due at maturity. The Senior Credit Agreement contains customary affirmative and negative covenants, including, but not limited to, restrictions on SBI and its restricted subsidiaries’ ability to incur indebtedness, create liens, make investments, pay dividends or make certain other distributions, and merge or consolidate or sell assets, in each case subject to certain exceptions set forth in the Senior Credit Agreement. Additionally, the Senior Credit Agreement, solely with respect to the Revolver Facility, contains a financial covenant on the maximum net total leverage ratio that is tested on the last day of each fiscal quarter. SBI was in compliance with all covenants as of September 30, 2016 . Pursuant to a guarantee agreement, SB/RH Holdings, LLC (“SB/RH Holdings”) and the material wholly-owned domestic subsidiaries of SBI have guaranteed SBI’s obligations under the Senior Credit Agreement and related loan documents. Pursuant to a security agreement, SBI and such subsidiary guarantors have pledged substantially all of their respective assets to secure such obligations and, in addition, SB/RH Holdings has pledged the capital stock of SBI to secure such obligations. The Senior Credit Agreement also provides for customary events of default including payment defaults and cross-defaults to other material indebtedness. The Term Loans were issued net of a $5.1 discount, which is amortized with a corresponding charge to interest expense over the remaining life of the loans. SBI incurred $18.5 of debt issuance costs of which $8.1 was capitalized as debt issuance costs and the remainder of $10.4 was recognized as interest expense during Fiscal 2015 . SBI recognized accelerated amortization of portions of the unamortized discount and unamortized debt issuance costs related to the then-existing term loans of $7.7 . In connection with the Revolver Facility, SBI incurred $5.7 of fees that were capitalized as debt issuance costs and are being amortized over the remaining life of the Revolver. SBI recorded accelerated amortization of portions of the unamortized debt issuance costs related to the refinancing of the previous revolver facility totaling $1.1 as an increase to interest expense during Fiscal 2016 . As of September 30, 2016 , SBI had aggregate borrowing availability of $466.2 , net of outstanding letters of credit of $24.6 and a $9.2 allocated to a foreign subsidiary of Spectrum Brands. 6.375% Notes and 6.625% Notes On December 17, 2012, in connection with the acquisition of Hardware & Home Improvement (“HHI”) Business, Spectrum Brands assumed $520.0 aggregate principal amount of 6.375% Notes at par value, due November 15, 2020, and $570.0 aggregate principal amount of 6.625% Notes at par value, due November 15, 2022 (the “ 6.625% Notes”). The 6.375% Notes and 6.625% Notes are unsecured and guaranteed by SB/RH Holdings, as well as by existing and future domestic restricted subsidiaries. Spectrum Brands may redeem all or a part of the 6.375% Notes and the 6.625% Notes, upon not less than 30 or more than 60 days notice, at specified redemption prices. Further, the indenture governing the 6.375% Notes and the 6.625% Notes (the “2020/22 Indenture”) requires Spectrum Brands to make an offer, in cash, to repurchase all or a portion of the applicable outstanding notes for a specified redemption price, including a redemption premium, upon the occurrence of a change of control of Spectrum Brands, as defined in such indenture. The 2020/22 Indenture contains customary covenants that limit, among other things, the incurrence of additional indebtedness, payment of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates. In addition, the 2020/22 Indenture provides for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or on acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. Events of default under the 2020/22 Indenture arising from certain events of bankruptcy or insolvency will automatically cause the acceleration of the amounts due under the 6.375% Notes and the 6.625% Notes. If any other event of default under the 2020/22 Indenture occurs and is continuing, the trustee for the 2020/22 Indenture or the registered holders of at least 25% in the then aggregate outstanding principal amount of the 6.375% Notes, or the 6.625% Notes, may declare the acceleration of the amounts due under those notes. Spectrum Brands recorded $12.9 and $14.1 of fees in connection with the offering of the 6.375% Notes and the 6.625% Notes, respectively and which were capitalized as debt issuance costs and amortized over the remaining lives of the 6.375% Notes and 6.625% Notes, respectively. In connection with the issuance of the 4.00% Notes previously discussed, Spectrum Brands repurchased $390.3 aggregate principal amount of the 6.375% Notes in a cash tender offer. In connection with the tender, Spectrum Brands recognized $6.5 of fees and expenses and a $15.6 tender premium as interest expense; and wrote off $5.8 of previously capitalized debt issuance costs as a non-cash charge to interest expense during Fiscal 2016 . Pursuant to the 2020/22 Indenture, the remaining outstanding aggregate principal of $129.7 was subsequently redeemed on October 20, 2016 with a make whole premium of $4.6 charged to interest expense subsequent to the Fiscal 2016 . 6.125% Notes On December 4, 2014, SBI issued $250.0 aggregate principal amount of 6.125% Notes at par value, due December 15, 2024 (the “ 6.125% Notes”). The 6.125% Notes are guaranteed by SB/RH Holdings, as well as by SBI’s existing and future domestic subsidiaries. SBI may redeem all or a part of the 6.125% Notes, at any time on or after December 15, 2019, at specified redemption prices. Prior to December 15, 2019, SBI may redeem the notes at a redemption price equal to 100% of the principal amount plus a “make-whole” premium. SBI is also entitled to redeem up to 35% of the aggregate principal amount of the notes before December 15, 2017 with an amount of cash equal to the net proceeds that SBI raises in equity offerings at specified redemption prices. Further, the indenture governing the 6.125% Notes (the “2024 Indenture”) requires SBI to make an offer, in cash, to repurchase all or a portion of the applicable outstanding notes for a specified redemption price, including a redemption premium, upon the occurrence of a change of control of SBI, as defined in the 2024 Indenture. The 2024 Indenture contains customary covenants that limit, among other things, the incurrence of additional indebtedness, payment of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates. In addition, the 2024 Indenture provides for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or on acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. Events of default under the 2024 Indenture arising from certain events of bankruptcy or insolvency will automatically cause the acceleration of the amounts due under the 6.125% Notes. If any other event of default under the 2024 Indenture occurs and is continuing, the trustee for the 2024 Indenture or the registered holders of at least 25% in the then aggregate outstanding principal amount of the 6.125% Notes, may declare the acceleration of the amounts due under those notes. Spectrum Brands recorded $4.6 of fees in connection with the offering of the 6.125% Notes, which have been capitalized as debt issuance costs and are being amortized over the remaining life of the 6.125% Notes. 5.75% Notes On May 20, 2015, in connection with the acquisition of the AAG Business, SBI issued $1,000.0 aggregate principal amount of 5.75% senior notes due July 15, 2025 (the “ 5.75% Notes”) at par value. The 5.75% Notes are guaranteed by SB/RH Holdings, as well as by SBI’s existing and future domestic subsidiaries. SBI may redeem all or a part of the 5.75% Notes, at any time on or after July 15, 2020, at specified redemption prices. In addition, prior to July 15, 2020, SBI may redeem the notes at a redemption price equal to 100% of the principal amount plus a “make-whole” premium. SBI is also entitled to redeem up to 35% of the aggregate principal amount of the notes before July 15, 2018 with an amount of cash equal to the net proceeds that SBI raises in equity offerings at specified redemption prices. Further, the indenture governing the 5.75% Notes (the “2025 Indenture”) requires SBI to make an offer, in cash, to repurchase all or a portion of the applicable outstanding notes for a specified redemption price, including a redemption premium, upon the occurrence of a change of control of SBI, as defined in the 2025 Indenture. The 2025 Indenture contains customary covenants that limit, among other things, the incurrence of additional indebtedness, payment of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates. In addition, the 2025 Indenture provides for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or on acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. Events of default under the 2025 Indenture arising from certain events of bankruptcy or insolvency will automatically cause the acceleration of the amounts due under the 5.75% Notes. If any other event of default under the 2025 Indenture occurs and is continuing, the trustee for the 2025 Indenture or the registered holders of at least 25% in the then aggregate outstanding principal amount of the 5.75% Notes, may declare the acceleration of the amounts due under those notes. During Fiscal 2015, Spectrum Brands recorded $19.7 of fees in connection with the offering of the 5.75% Notes, which have been capitalized as debt issuance costs and are being amortized over the remaining life of the 5.75% Notes. 4.00% Notes On September 20, 2016, SBI issued €425.0 aggregate principal amount of 4.00% Notes. The 4.00% Notes are guaranteed by SB/RH Holdings as well as by SBI’s existing and future domestic subsidiaries. SBI may redeem all or a part of the 4.00% Notes, at any time on or after October 1, 2021 at specified redemption prices. In addition, prior to October 1, 2021, SBI may redeem the notes at a redemption price equal to 100% of the principal amounts plus a “make-whole” premium. SBI is also entitled to redeem up to 35% of the aggregate principal amount of the notes before October 1, 2019 with an amount of cash equal to the net proceeds that SBI raises in equity offerings at specified redemption prices. Further, the indenture governing the 4.00% Notes (the “2026 Indenture”) requires SBI to make an offer, in cash, to repurchase all or a portion of the applicable outstanding notes for a specified redemption price, including a redemption premium, upon the occurrence of a change of control of SBI, as defined in the 2026 Indenture. The 2026 Indenture contains customary covenants that limit, among other things, the incurrence of additional indebtedness, payment of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates. In addition, the 2026 Indenture provides for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or on acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. Events of default under the 2026 Indenture arising from certain events of bankruptcy or insolvency will automatically cause the acceleration of the amounts due under the 4.00% Notes. If any other event of default under the 2026 Indenture occurs and is continuing, the trustee for the 2026 Indenture or the registered holders of at least 25% in the then aggregate outstanding principal amount of the 4.00% Notes, may declare the acceleration of the amounts due under those notes. Spectrum Brands recorded $7.7 of fees in connection with the offering of the 4.00% Notes during Fiscal 2016 , which have been capitalized as debt issuance costs and are being amortized over the remaining life of the 4.00% Notes. HGI Energy In February 2013, in connection with the Company’s acquisition of an interest in Compass, HGI Energy entered into note purchase agreements, one of which was with FGL for $50.0 notional aggregate principal amount due February 14, 2021 (the “HGI Energy Note to FGL”). The HGI Energy Note to FGL earned interest at 9.0% per annum, payable semi-annually in arrears on January 1 and July 1. Following the Compass Sale, the HGI Energy Note to FGL was canceled and replaced with $46.0 notional aggregate amount of new notes of HGI Energy which were then transferred from FGL to a reinsurance funds withheld account, for which Front Street bears the economic risk. HGI Energy recorded $4.0 (approximately $0.02 per share) gain on the restructuring of the HGI Energy Note to FGL which was included in “ Other income (expense), net ” in the accompanying Consolidated Statements of Operations . The corresponding loss of $4.0 recorded by FGL was included in “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations . The transfer of the new notes to the reinsurance funds withheld account resulted in the elimination upon the consolidation of the funds withheld receivables and debt balances as Front Street is a business held for use. Salus Salus acted as co-lender under some of the asset-based loans that it originated, and such loans were structured to meet the definition of a “participating interest” as defined under ASC 860-10, Transfers and Servicing . Salus is no longer originating new loans. 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 September 30, 2016 and 2015 , Salus had $2.0 and $8.8 respectively, of such secured borrowings to unaffiliated co-lenders outstanding related to non-qualifying “participating interests.” As of September 30, 2016 , Salus had no secured borrowings under non-qualifying loan participation with FGL and as of September 30, 2015 , the balance was $4.2 . In February 2013, September 2013 and February 2015, Salus completed a CLO securitization of up to $578.5 notional aggregate principal amount. At September 30, 2016 and 2015 , the outstanding notional aggregate principal amount of $39.7 and $40.4 , respectively, was taken up by unaffiliated entities and consisted entirely of subordinated debt in both periods, and $63.0 and $274.0 , respectively, was taken up by FGL and also included in “ Assets of business held for sale ” in the accompanying Condensed Consolidated Balance Sheets . The obligations of the securitization is secured by the assets of the VIE , primarily asset-based loan receivables, and at September 30, 2016 all of the senior secured tranches has been paid in full. The reduction in senior secured and subordinated debt was financed by cash on hand and the realization of the underlying receivables or collateral. The subordinated tranches carry residual interest subject to maintenance of certain covenants. Due to losses incurred in the CLO , at September 30, 2016 and September 30, 2015 , the CLO was not accruing interest on the subordinated debt. In February 2015, Salus executed a $2.5 senior secured promissory note in favor of FGL in recognition of certain amounts due to FGL. The note was originally due on May 29, 2015 with fixed interest of 5.3% to be paid semi-annually. The note was repaid in full during Fiscal 2016 .

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Permanent Equity	Comprehensive Income The cumulative amounts of the components of accumulated other comprehensive income reflected in the accompanying Consolidated Statements of Shareholders’ Equity, as of September 30, 2016 , 2015 and 2014 , were as follows: Unrealized Investment Gains, net Non-credit Related Other-than- temporary Impairments Other Unrealized Gains (Losses) — Cash Flow Hedges Actuarial Adjustments to Pension Plans Cumulative Translation Adjustments Total Cumulative components at September 30, 2016: Gross amounts (after reclassification adjustments) $ 940.5 $ (2.4 ) $ 7.0 $ (87.7 ) $ (164.2 ) $ 693.2 Intangible assets adjustments (258.6 ) 0.4 — — — (258.2 ) Tax effects (237.1 ) 0.2 (3.8 ) 12.1 3.5 (225.1 ) Noncontrolling interest (86.0 ) — (1.7 ) 30.4 68.3 11.0 $ 358.8 $ (1.8 ) $ 1.5 $ (45.2 ) $ (92.4 ) $ 220.9 Cumulative components at September 30, 2015: Gross amounts (after reclassification adjustments) $ 147.2 $ (1.0 ) $ (3.0 ) $ (48.4 ) $ (155.7 ) $ (60.9 ) Intangible assets adjustments (0.3 ) 0.4 — — — 0.1 Tax effects (51.4 ) 0.2 (0.9 ) 1.3 3.5 (47.3 ) Noncontrolling interest (17.4 ) — 1.3 18.6 64.9 67.4 $ 78.1 $ (0.4 ) $ (2.6 ) $ (28.5 ) $ (87.3 ) $ (40.7 ) Cumulative components at September 30, 2014: Gross amounts (after reclassification adjustments) $ 762.2 $ (1.0 ) $ 13.1 $ (36.2 ) $ (42.8 ) $ 695.3 Intangible assets adjustments (220.0 ) 0.4 — — — (219.6 ) Tax effects (190.1 ) 0.2 (3.9 ) 0.8 3.5 (189.5 ) Noncontrolling interest (68.5 ) — (3.8 ) 13.6 16.1 (42.6 ) $ 283.6 $ (0.4 ) $ 5.4 $ (21.8 ) $ (23.2 ) $ 243.6 Restricted Net Assets of Subsidiaries HRG’s equity in restricted net assets of consolidated subsidiaries was approximately $2,656.4 as of September 30, 2016 , representing 416.3% of HRG’s consolidated shareholders’ equity as of September 30, 2016 and consisted of net assets of FS Holdco II Ltd., Spectrum Brands and HGI Energy (inclusive of assets held for sale), less noncontrolling interest, which were restricted as to transfer to HRG in the form of cash dividends, loans or advances under regulatory or debt covenant restrictions. Stock Repurchase Program In May 2014, the Company’s Board of Directors authorized a stock repurchase program for an aggregate of up to $100.0 of common stock. The repurchase program authorizes purchases to be made from time to time in one or more open market or private transactions. The manner of purchase, the number of shares to be purchased and the timing of purchases are be based on the price of HRG’s common stock, general business and market conditions and applicable legal requirements, and is subject to the discretion of HRG’s management. The program does not require HRG to purchase any specific number of shares or any shares at all, and may be suspended, discontinued or re-instituted at any time without prior notice. A summary of the stock repurchase activity under a $100.0 stock repurchase program authorized by HRG's Board of Directors in Fiscal 2016, 2015 and 2014 is summarized as follows (share amounts in thousands): Shares repurchased Weighted-Average Price per Share Amount Repurchased Cumulative balance at September 30, 2016 6,900 $ 12.71 $ 87.7 Cumulative balance at September 30, 2015 6,900 $ 12.71 $ 87.7 Cumulative balance at September 30, 2014 5,197 $ 12.62 $ 65.5 The purchase price for the shares of the Company’s stock repurchased is reflected as a reduction to shareholders’ equity. Upon repurchase, the Company retires the stock and records the excess of the cost of the treasury stock over its par value entirely to additional paid-in capital.

Employee Benefit Obligations

Employee Benefit Obligations	12 Months Ended
	Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Obligations	ned Benefit Plans HRG HRG has a noncontributory defined benefit pension plan (the “HRG Pension Plan”) covering certain former U.S. employees. During 2006, the HRG Pension Plan was frozen which caused all existing participants to become fully vested in their benefits. Additionally, HRG has an unfunded supplemental pension plan (the “Supplemental Plan”) which provides supplemental retirement payments to certain former senior executives of HRG. The amounts of such payments equal the difference between the amounts received under the HRG Pension Plan and the amounts that would otherwise be received if HRG Pension Plan payments were not reduced as the result of the limitations upon compensation and benefits imposed by Federal law. Effective December 1994, the Supplemental Plan was frozen. Spectrum Brands Spectrum Brands has various defined benefit pension plans (the “Spectrum Brands Pension Plans”) covering some of its employees in the U.S. and certain employees in other countries, primarily the United Kingdom and Germany. The Spectrum Brands Pension Plans generally provide benefits of stated amounts for each year of service. Spectrum Brands funds its U.S. pension plans in accordance with the requirements of the defined benefit pension plans and, where applicable, in amounts sufficient to satisfy the minimum funding requirements of applicable laws. Additionally, in compliance with Spectrum Brands’ funding policy, annual contributions to non-U.S. defined benefit plans are equal to the actuarial recommendations or statutory requirements in the respective countries. Spectrum Brands also sponsors or participates in a number of other non-U.S. pension arrangements, including various retirement and termination benefit plans, some of which are covered by local law or coordinated with government-sponsored plans, which are not significant in the aggregate and therefore are not included in the information presented below. Spectrum Brands also has various nonqualified deferred compensation agreements with certain of its employees. Under certain of these agreements, Spectrum Brands has agreed to pay certain amounts annually for the first 15 years subsequent to retirement or to a designated beneficiary upon death. It is management’s intent that life insurance contracts owned by Spectrum Brands will fund these agreements. Under the remaining agreements, Spectrum Brands has agreed to pay such deferred amounts in up to 15 annual installments beginning on a date specified by the employee, subsequent to retirement or disability, or to a designated beneficiary upon death. The following tables provide additional information on the Company’s pension plans as of September 30, 2016 and 2015 , which principally relate to Spectrum Brands: U.S. Plans Non U.S. Plans 2016 2015 2016 2015 Change in benefit obligation Projected benefit obligation, beginning of year $ 93.2 $ 91.0 $ 184.4 $ 196.2 Obligations assumed from acquisitions — — — 0.6 Transfer of obligation — — — (1.8 ) Service cost 0.6 0.8 2.6 2.6 Interest cost 3.7 3.7 5.7 6.2 Actuarial loss 6.8 3.1 36.0 10.6 Curtailments — — — (0.9 ) Benefits paid (5.6 ) (5.4 ) (6.1 ) (11.8 ) Foreign currency exchange rate changes — — (12.0 ) (17.3 ) Projected benefit obligation, end of year $ 98.7 $ 93.2 $ 210.6 $ 184.4 Change in plan assets Fair value of plan assets, beginning of year $ 72.6 $ 78.0 $ 116.9 $ 126.5 Actual return on plan assets 6.5 (1.0 ) 8.9 3.6 Employer contributions 4.2 1.0 6.6 7.8 Benefits paid (5.6 ) (5.4 ) (6.1 ) (11.8 ) Foreign currency exchange rate changes — — (11.3 ) (9.2 ) Fair value of plan assets, end of year $ 77.7 $ 72.6 $ 115.0 $ 116.9 Accrued Benefit Cost / Funded Status $ (21.0 ) $ (20.6 ) $ (95.6 ) $ (67.5 ) Weighted average assumptions: Discount rate 2.8% to 3.5% 3.4% to 4.3% 1.0% to 13.5% 1.8% to 13.8% Expected return on plan assets 7.0% 7.0% to 7.3% 1.0% to 3.7% 3.5% to 5.3% Rate of compensation increase N/A N/A 2.3% to 7.0% 2.3% to 5.5% The net underfunded status as of September 30, 2016 and 2015 of $116.6 and $88.1 , respectively, is recognized in the accompanying Consolidated Balance Sheets within “ Employee benefit obligations .” Included in AOCI as of September 30, 2016 and 2015 were unrecognized net losses of $45.2 , net of tax expense of $12.1 and noncontrolling interest of $30.4 , and $28.5 , net of tax expense of $1.3 and noncontrolling interest of $18.6 , respectively, which have not yet been recognized as components of net periodic pension cost. The net loss in AOCI expected to be recognized during Fiscal 2017 is $3.1 . The following table contains the components of net periodic benefit costs during Fiscal 2016 , 2015 and 2014 : U.S. Plans Non U.S. Plans Fiscal Fiscal 2016 2015 2014 2016 2015 2014 Components of net periodic cost: Service cost $ 0.6 $ 0.8 $ 0.5 $ 2.6 $ 2.6 $ 3.0 Interest cost 3.7 3.7 3.8 5.7 6.2 7.4 Expected return on assets (5.2 ) (5.6 ) (5.2 ) (4.2 ) (5.2 ) (5.8 ) Curtailment gain — — — 0.1 0.7 (0.1 ) Recognized net actuarial loss 0.7 0.2 0.1 0.8 1.3 1.4 Net periodic cost $ (0.2 ) $ (0.9 ) $ (0.8 ) $ 5.0 $ 5.6 $ 5.9 Weighted average assumptions: Discount rate 3.4% to 4.3% 3.5% to 4.2% 3.6% to 4.7% 1.8% to 13.8% 2.0% to 13.5% 2.3% to 12.5% Expected return on plan assets 7.0% to 7.3% 7.3% to 7.5% 7.3% to 7.8% 1.8% to 4.5% 2.0% to 5.3% 4.0% to 5.8% Rate of compensation increase N/A N/A N/A 2.3% to 5.5% 2.3% to 5.5% 2.3% to 5.5% The discount rate is used to calculate the projected benefit obligation. The discount rate used is based on the rate of return on government bonds as well as current market conditions of the respective countries where the plans are established. The expected return on plan assets is based on the Company’s expectation of the long-term average rate of return of the capital market in which the plans invest. The expected return reflects the target asset allocations and considers the historical returns earned for each asset category. The following benefit payments were expected to be paid as of September 30, 2016 : Fiscal Year U.S. Plans Non U.S. Plans 2017 $ 5.2 $ 5.4 2018 5.3 5.7 2019 5.4 6.4 2020 5.5 6.8 2021 5.6 7.0 2022 to 2026 27.5 40.0 The Company has established formal investment policies for the assets associated with these plans. Policy objectives include maximizing long-term return at acceptable risk levels, diversifying among asset classes, if appropriate, and among investment managers, as well as establishing relevant risk parameters within each asset class. Specific asset class targets are based on the results of periodic asset/liability studies. The investment policies permit variances from the targets within certain parameters. The plan assets currently do not include holdings of common stock of HRG or its subsidiaries. Below is a summary allocation of all pension plan assets as of September 30, 2016 and 2015 : U.S. Plans Non U.S. Plans 2016 2015 2016 2015 Asset Type Equity securities 61 % 62 % — % 6 % Fixed income securities 36 % 35 % 23 % 25 % Other 3 % 3 % 77 % 69 % Total 100 % 100 % 100 % 100 % The fair value of pension plan assets by asset category as of September 30, 2016 and 2015 were as follows: September 30, 2016 Level 1 Level 2 Level 3 Total Defined Benefit Plan Assets: Equity Securities U.S. equity securities $ 22.2 $ 11.8 $ — $ 34.0 Foreign equity securities 10.4 2.3 — 12.7 Debt Securities U.S. bonds 19.6 7.1 — 26.7 Foreign bonds 1.9 24.1 — 26.0 Real estate 1.7 5.8 — 7.5 Life insurance contracts — 37.0 — 37.0 Other — 35.1 — 35.1 Foreign cash & cash equivalents 13.7 — — 13.7 Total defined benefit plan assets $ 69.5 $ 123.2 $ — $ 192.7 September 30, 2015 Level 1 Level 2 Level 3 Total Defined Benefit Plan Assets: Equity Securities U.S. equity securities $ 18.6 $ 13.0 $ — $ 31.6 Foreign equity securities 10.5 8.4 — 18.9 Debt Securities U.S. bonds 18.2 6.8 — 25.0 Foreign bonds 3.0 15.1 — 18.1 Foreign government bonds — 11.2 — 11.2 Real estate 1.2 6.0 — 7.2 Life insurance contracts — 35.5 — 35.5 Other — 33.9 — 33.9 Foreign cash & cash equivalents 8.1 — — 8.1 Total defined benefit plan assets $ 59.6 $ 129.9 $ — $ 189.5 Defined Contribution Plans HRG, Spectrum Brands and Salus sponsor defined contributions plans in which eligible participants may defer a fixed amount or a percentage of their eligible compensation, subject to limitations. Each of HRG, Spectrum Brands and Salus make discretionary matching contributions of eligible compensation. Spectrum Brands also sponsors defined contribution pension plans for employees of certain foreign subsidiaries. Contributions are discretionary and evaluated annually. Aggregate contributions charged to operations for the defined contribution plans, including discretionary amounts, for Fiscal 2016 , 2015 and 2014 were $12.1 , $11.7 and $12.5 , respectively.

Stock-based Compensation

Stock-based Compensation	12 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Compensation	The Company recognized consolidated stock compensation expense of $78.0 , $72.6 and $73.7 during Fiscal 2016 , 2015 and 2014 , respectively. Stock compensation expense is principally included in “ Selling, acquisition, operating and general expenses ” in the accompanying Consolidated Statements of Operations . A summary of stock options outstanding as of September 30, 2016 and related activity during the year then ended are as follows (option amounts in thousands): HRG Stock Option Awards Options Weighted Average Exercise Price Weighted Average Grant Date Fair Value Stock options outstanding at September 30, 2015 4,770 $ 9.25 $ 3.70 Granted 28 13.93 5.07 Exercised (567 ) 7.82 3.05 Stock options outstanding at September 30, 2016 4,231 9.48 3.80 Stock options vested and exercisable at September 30, 2016 3,273 8.56 3.42 Stock options outstanding and expected to vest 4,231 9.48 3.80 A summary of restricted stock and restricted stock units outstanding as of September 30, 2016 and related activity during the year then ended, under HRG and Spectrum Brands are as follows (share amounts in thousands): HRG Restricted Stock Awards Shares Weighted Average Grant Date Fair Value Nonvested restricted stock outstanding at September 30, 2015 4,283 $ 11.74 Granted 99 13.93 Exercised / Released (2,407 ) 11.01 Nonvested restricted stock outstanding at September 30, 2016 1,975 12.74 HRG Spectrum Brands Restricted Stock Units Units Weighted Average Grant Date Fair Value Units Weighted Average Grant Date Fair Value Restricted stock units outstanding at September 30, 2015 42 $ 12.33 608 $ 87.50 Granted 6 13.93 590 94.88 Exercised / Released (6 ) 13.93 (549 ) 86.97 Forfeited — — (72 ) 92.26 Restricted stock units outstanding at September 30, 2016 42 12.33 577 94.97 A summary of warrants outstanding as of September 30, 2016 and related activity during the year then ended, under HRG's incentive plan are as follows (share amounts in thousands): HRG Warrants Units Weighted Average Exercise Price Weighted Average Grant Date Fair Value Warrants outstanding at September 30, 2015 1,800 $ 13.13 $ 3.22 Exercised / Released (600 ) 13.13 3.22 Warrants outstanding at September 30, 2016 1,200 13.13 3.22 Warrants vested and exercisable at September 30, 2016 — — — Warrants outstanding and expected to vest 1,200 13.13 3.22 HRG On September 15, 2011, the Company’s stockholders approved the HRG Group, Inc. 2011 Omnibus Equity Award Plan (formerly, Harbinger Group Inc. 2011 Omnibus Equity Award Plan, as amended (the “2011 HRG Plan”)). The 2011 HRG Plan provides for the issuance of stock options or stock appreciation rights (“SARs”) for up to 17 million shares of common stock. Such authorization was increased by 7 million shares upon the approval of an amendment to the 2011 Plan by HRG’s shareholders at the annual meeting held on May 30, 2015. Further, at that meeting, HRG’s shareholders approved the adoption of the Harbinger Group Inc. 2014 Warrant Award Plan, authorizing the issuance of 3 million warrants on HRG common stock to HRG’s former Chief Executive Officer, Mr. Philip Falcone. The 2011 HRG Plan, as amended, prohibits granting stock options with exercise prices and SARs with grant prices lower than the fair market value of the common stock on the date of grant, except in connection with the issuance or assumption of awards in connection with certain mergers, consolidations, acquisitions of property or stock or reorganizations. As of September 30, 2016 , 9,065 thousand shares were available for issuance under the 2011 HRG Plan. During Fiscal 2016 , HRG granted stock option awards, restricted stock awards and restricted stock unit awards representing approximately 28 thousand , 99 thousand and 6 thousand shares, respectively. All of these grants are time based, and vest either immediately, or over a period of up to 3 years. The total fair value of the stock grants during Fiscal 2016 on their respective grant dates was approximately $1.6 . During Fiscal 2016 , stock option awards, restricted stock awards and restricted stock unit awards with a total fair value of $31.7 vested. The total intrinsic value of share options exercised during Fiscal 2016 was $3.3 , for which HRG received cash of $4.4 in settlement. During Fiscal 2015 , HRG granted stock option awards, restricted stock awards and restricted stock unit awards representing approximately 977 thousand , 1,885 thousand and 48 thousand shares, respectively. All of these grants are time based, and vest either immediately, or over a period of up to 3 years. The total fair value of the stock grants during Fiscal 2015 on their respective grant dates was approximately $30.8 . During Fiscal 2015 , stock option awards and restricted stock awards with a total fair value of $32.0 vested. The total intrinsic value of share options exercised during Fiscal 2015 was $4.0 , for which HRG received cash of $4.1 in settlement. During Fiscal 2014 , HRG granted stock option awards, restricted stock awards and restricted stock units representing approximately 1,356 thousand , 3,325 thousand and 7 thousand shares, respectively. All of these grants are time based, and vest over a period of up to 3 years. The total fair value of the stock grants during Fiscal 2014 on their respective grant dates was approximately $46.7 . During Fiscal 2014 , stock option awards, restricted stock awards and restricted stock units with a total fair value of $15.2 vested. The total intrinsic value of share options exercised during Fiscal 2014 was $3.6 , for which HRG received cash of $2.8 in settlement. In March 2014, the Company awarded warrants to HRG’s former Chief Executive Officer, Philip Falcone, representing the right to purchase approximately 3.0 million shares of HRG’s common stock, at an exercise price of $13.13 per share. 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 . As of September 30, 2016 , there was approximately $4.7 of total unrecognized compensation cost related to unvested share-based compensation agreements previously granted, which is expected to be recognized over a weighted-average period of 0.94 years . The following assumptions were used in the determination of these grant date fair values using the Black-Scholes option pricing model: 2016 2015 2014 Risk-free interest rate 1.65% to 1.74% 1.57% to 1.87% 1.37% to 1.70% Assumed dividend yield —% —% —% Expected option term 5.0 to 5.5 years 5.0 to 6.5 years 5.0 to 5.9 years Volatility 37.4% to 37.9% 36.3% to 39.0% 37.8% to 39.8% The weighted-average remaining contractual term of outstanding stock option awards and warrants at September 30, 2016 , was 6.70 years . Spectrum Brands On October 21, 2010, Spectrum Brands’ board of directors adopted the Spectrum Brands Holdings, Inc. 2011 Omnibus Equity Award Plan (the “2011 Plan”). During Fiscal 2014, the 2011 Plan was amended to increase the shares issuable to 5,626 thousand shares of common stock of Spectrum Brands, net of cancellations. Spectrum Brands granted restricted stock units representing approximately 590 thousand shares during Fiscal 2016 . Of these grants, 423 thousand restricted stock units are performance and time-based and vest immediately or within 12 months, and the remaining 167 thousand restricted stock units vest within a 2 year period. The total market value of the restricted shares on the date of the grant was approximately $56.0 . Spectrum Brands granted restricted stock units representing approximately 573 thousand shares during Fiscal 2015 . Of these grants, 119 thousand restricted stock units vested immediately or within 12 months and 160 thousand restricted stock units are time-based and vest over a period of 1 year. The remaining 294 thousand restricted stock units are performance-based and vest over a period of up to 2 years. The total market value of the restricted shares on the date of the grant was approximately $52.9 . Spectrum Brands granted restricted stock units representing approximately 669 thousand shares during Fiscal 2014. Of these grants, 203 thousand restricted stock units vested immediately or within 12 months and 143 thousand restricted stock units are time-based and vest over a period of 1 year. The remaining 323 thousand restricted stock units are performance-based and vest over 2 years. The total market value of the restricted shares on the date of the grant was approximately $50.5 .

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2016
Income Taxes [Abstract]
Income Tax Disclosure [Text Block]	me tax expense (benefit) was calculated based upon the following components of income (loss) from continuing operations before income taxes: Fiscal 2016 2015 2014 Income (loss) from continuing operations before income taxes: United States $ 31.7 $ (497.1 ) $ (100.0 ) Outside the United States 200.2 190.0 204.0 Total income (loss) from continuing operations before income taxes $ 231.9 $ (307.1 ) $ 104.0 The components of income tax expense (benefit) were as follows: Fiscal 2016 2015 2014 Current: Federal $ (16.3 ) $ (14.7 ) $ 13.4 Foreign 60.2 40.4 46.6 State 2.4 4.5 6.2 Total current 46.3 30.2 66.2 Deferred: Federal (6.5 ) (54.1 ) 41.3 Foreign (1.1 ) 11.2 (8.3 ) State 2.8 (3.5 ) (9.6 ) Total deferred (4.8 ) (46.4 ) 23.4 Income tax expense (benefit) $ 41.5 $ (16.2 ) $ 89.6 The differences between income taxes expected at the U.S. Federal statutory income tax rate of 35.0% and reported income tax expense (benefit) are summarized as follows: Fiscal 2016 2015 2014 Expected income tax expense at Federal statutory rate $ 81.2 $ (107.5 ) $ 36.4 State and local income taxes 12.3 (5.1 ) 1.5 Valuation allowance for deferred tax assets (42.3 ) 190.8 (31.8 ) Preferred stock equity conversion feature — — 4.4 Residual tax on foreign earnings 19.7 24.8 90.9 Foreign rate differential (38.9 ) (29.0 ) (23.1 ) Foreign tax law changes (3.7 ) — (7.7 ) Impact of IRC Section 9100 relief (16.4 ) — — Share based compensation adjustments (3.4 ) — — Benefit from adjustment to tax basis in assets (8.4 ) — — Provision to return adjustment 4.9 — — Permanent items 12.9 14.4 7.9 Exempt foreign income — (4.7 ) (5.7 ) Unrecognized tax benefits 33.0 (1.5 ) 2.2 State tax law and rate changes — (54.5 ) — NOL adjustments — 9.2 — Gain on deconsolidation — (23.3 ) — Non-deductible goodwill impairment — 9.9 — Purchase accounting benefit — (22.8 ) — Outside basis difference (5.1 ) (16.2 ) — Other (4.3 ) (0.7 ) 14.6 Reported income tax expense (benefit) $ 41.5 $ (16.2 ) $ 89.6 Effective tax rate 17.9 % 5.3 % 86.2 % For Fiscal 2016 , the Company’s effective tax rate of 17.9% differed from the expected U.S. statutory tax rate of 35.0% . The Company’s tax rate was reduced by the change in judgement in the realizability on a portion of Spectrum Brands’ U.S. net operating loss (“NOL”) carryforwards that were previously recorded with valuation allowance. This reduction was offset by an increase in valuation allowance needed for current year losses from the Corporate and Other segment in the U.S. that are not more-likely-than-not to be realized. The effective tax rate for Fiscal 2016 also included the tax effects related to the adoption of ASU 2016-09 which resulted in the recognition of excess tax benefits in the Company’s provision for income taxes rather than paid-in capital of $25.6 , and $5.9 of excess tax benefits that were recognized in (Loss) income from discontinued operations, net of tax as the excess tax benefits increased net operating loss carryforwards that are expected to offset the tax effects of the FGL Merger. See Note 2 , Significant Accounting Policies and Practices and Recent Accounting Pronouncements , for the adoption of ASU 2016-09. For Fiscal 2015 , the Company’s effective tax rate of 5.3% differed from the expected U.S. statutory tax rate of 35.0% . This difference was primarily driven by pretax losses in certain foreign and U.S. entities and jurisdictions, book valuations and impairments and bad debt expense in the Company’s Insurance and Corporate and Other segments in the U.S. for which we concluded that a majority of the tax benefits are not more-likely-than-not to be realized, resulting in the recording of valuation allowances. Partially offsetting these items in Fiscal 2015 were: (i) income earned outside the U.S. that is subject to statutory tax rates lower than 35.0% ; and (ii) recognition of a $22.8 income tax benefit from the reversal of a portion of Spectrum Brands’ U.S. valuation allowance on deferred tax assets in connection with the acquisition of AAG. As a result, Spectrum Brands determined that a portion of its pre-existing deferred tax assets are more-likely-than-not to be realized by the combined entity and a portion of the historical valuation allowance was no longer required. In addition, the Company recognized a non-recurring net income tax benefit of $12.3 attributable to the tax impact related to the impairment of certain FOH indefinite lived intangible assets for which a deferred tax liability was previously recorded. Due to the indefinite life of these assets for book purposes, the related deferred tax liability was not regarded as a source of taxable income to support the realization of deferred tax assets. For Fiscal 2014 , the Company’s effective tax rate of 86.2% differed from the expected U.S. statutory tax rate of 35.0% . This difference was primarily driven by 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, that were partially offset by income earned outside the U.S. that is subject to statutory rates lower than 35.0% . The following table summarizes the components of deferred income tax assets and liabilities: September 30, 2016 2015 Deferred tax assets: Employee benefits $ 101.6 $ 84.2 Property, plant and equipment 8.9 4.1 Inventories and receivables 32.6 35.3 Marketing and promotional accruals 17.6 14.4 Net operating loss, credit and capital loss carry forwards 992.3 871.4 Prepaid royalty 6.0 6.3 Unrealized losses on mark-to-market securities 16.4 19.9 Insurance reserves and claim related adjustments 23.3 43.3 Insurance receivables — 21.2 Outside basis difference 51.1 217.3 Intangibles 3.7 6.1 Investments — 13.1 Other 57.3 106.2 Total deferred tax assets 1,310.8 1,442.8 Less: Valuation allowance 512.1 894.2 Net deferred tax assets 798.7 548.6 Deferred tax liabilities: Property, plant and equipment (20.1 ) (15.1 ) Outside basis differences on held for sale assets (367.8 ) (23.8 ) Intangibles (813.4 ) (841.1 ) Investments (39.3 ) (87.4 ) Insurance reserves and claim related adjustments (5.0 ) (14.9 ) Redemption of long term debt (10.2 ) (11.8 ) Other (46.3 ) (72.3 ) Total deferred tax liabilities (1,302.1 ) (1,066.4 ) Net deferred tax liability $ (503.4 ) $ (517.8 ) In accordance with ASC Topic 740, the Company establishes valuation allowances for deferred tax assets that, in its judgment, are not more-likely-than-not realizable. These judgments are based on projections of future income, including tax-planning strategies, by individual tax jurisdiction. Changes in industry and economic conditions and the competitive environment may impact the accuracy of these projections. In accordance with ASC Topic 740, during each reporting period, the Company assesses the likelihood that its deferred tax assets will be realized and determines if adjustments to its valuation allowances are appropriate. As a result of this assessment, for Fiscal 2016 , 2015 and 2014 , the Company had a net charge (release) of valuation allowance to earnings totaling $(42.3) , $190.8 and $(31.8) , respectively, as more fully described below. HRG At September 30, 2016 , a partial valuation allowance was reversed on certain deferred tax assets related to NOLs and capital loss carryforwards that are expected to be realized to offset the deferred tax liability recognized as a result of classifying HRG’s ownership interest in FGL as held for sale. See Note 4 , Divestitures , for additional information. Management concluded that the remaining net deferred tax asset balance primarily related to NOLs was not more-likely-than-not to be realized and a valuation allowance against the remaining deferred tax assets at September 30, 2016 was appropriate. HRG’s valuation allowance at September 30, 2016 and 2015 totaled $266.4 and $594.5 , respectively. This resulted from the Company’s conclusion that tax benefits on its NOLs are not more-likely-than-not realizable. At September 30, 2016 and 2015 , HRG had approximately $1,170.5 and $815.3 , respectively, of gross U.S. Federal NOL carryforwards, which, if unused, will expire in years 2028 through 2036. HRG had approximately $322.4 and $77.8 of gross U.S. federal capital loss carryforwards at September 30, 2016 and 2015 , respectively, which, if unused, will expire in the tax years ended December 31, 2016 through 2021. The increase in capital loss carryforwards in Fiscal 2016 was due to the Compass Sale. At September 30, 2016 and 2015 , HRG had approximately $93.9 and $109.8 , respectively, of tax benefits related to U.S. state NOL carryforwards at September 30, 2016 , which, if unused, will expire in the tax years ended December 31, 2028 through 2036. During Fiscal 2016 , HRG decreased its net valuation allowance for deferred tax assets by $331.6 , of which $373.8 was primarily related to the reversal of valuation allowance against certain U.S. federal net deferred tax assets as a result of recognizing a deferred tax liability on HRG’s investment in FGL and was included in Net (loss) income from discontinued operations . Partially offset by an increase of $145.3 , which was allocated to accumulated other comprehensive income consistent with the source of taxable income available for realization. See Note 4 , Divestitures for discussion of the FGL Merger. Included in the net decrease in valuation allowance was an increase of $89.5 which resulted from the tax effect related to current year losses from the Corporate and Other segment. During Fiscal 2015 , HRG increased its valuation allowance for deferred tax assets by $309.0 , of which $248.6 was related to an increase in valuation allowance against U.S. net deferred taxes and $60.4 was related to an increase in valuation allowance against state net deferred taxes. On September 30, 2013, HRG triggered a change of ownership, as defined under Internal Revenue Code (the “IRC”) Section 382 which limits the utilization of HRG’s U.S. federal and state NOLs and other tax attributes. The amount of the limitation is based on a number of factors, including the value of HRG’s stock (as defined for tax purposes) on the date of the ownership change, its net unrealized gain position on that date (as defined for tax purposes), the occurrence of realized gains in years subsequent to the ownership change, and the effects of subsequent changes in ownership, if any. Such factors, including the recognition of unrealized gains, may not be relied upon when assessing the realizability of HRG’s deferred tax assets on its U.S. federal and state net operating losses. The majority of NOL, capital loss and tax credit carryforwards of HRG was historically subject to valuation allowances, as the Company concluded that all or a portion of the related tax benefits are not more-likely-than-not to be realized. Utilization of a portion of the NOL, capital loss and tax credit carryforwards of HRG is subject to limitations under Sections 382 and 383 of IRC. Such limitations resulted from ownership changes of more than 50 percentage points over a three-year period. When consummated, the FGL Merger is expected to result in a significant amount of tax attribute carryforwards to be realized. As a result, in Fiscal 2016 , we reversed a significant portion of the Company’s valuation allowance previously recorded against tax attribute carryforwards that are expected to be realized against the tax effects of the FGL Merger. HRG has considered the impact of the 2013 Section 382 ownership change and the related limitations in assessing its need for a valuation allowance. There has been no further ownership change since the September 30, 2013 ownership change. Spectrum Brands During the fourth quarter of Fiscal 2015 , Spectrum Brands recognized $23.3 of deferred tax assets related to its investment in one of its foreign subsidiaries because it was expected to reverse in the foreseeable future. The deferred tax asset reversed during Fiscal 2016 . Spectrum Brands also recorded $14.4 reduction in its NOL deferred tax assets, with a corresponding reduction in the valuation allowance, to reflect losses used as a result of prior year adjustments. To the extent necessary, Spectrum Brands intends to utilize earnings of foreign subsidiaries in order to support management’s plans to voluntarily accelerate pay down of U.S. debt, fund distributions to shareholders, fund U.S. acquisitions and satisfy ongoing U.S. operational cash flow requirements. As a result, current and certain prior period earnings of Spectrum Brands’ non-U.S. subsidiaries are generally not considered to be permanently reinvested, except in jurisdictions where repatriation is either precluded or restricted by law. Spectrum Brands annually estimates the available earnings, permanent reinvestment classification and the availability of and management’s intent to use alternative mechanisms for repatriation for each jurisdiction in which Spectrum Brands does business. Accordingly, Spectrum Brands is providing residual U.S. and foreign deferred taxes on these earnings to the extent they cannot be repatriated in a tax-free manner. Spectrum Brands has provided residual taxes on $102.0 of distributions from foreign earnings for Fiscal 2016 with $93.6 of earnings not yet taxed in the U.S. resulting in an increase in income tax expense of $36.7 . The residual domestic taxes from foreign earnings are recognized as a reduction to NOL and credit carryforwards deferred tax assets and taxes on unremitted foreign earnings are recognized as a deferred tax liability. Spectrum Brands has provided residual taxes on $37.5 of distributions from foreign earnings for Fiscal 2015 with no earnings not yet taxed in the U.S. resulting in a decrease in income tax expense of $0.3 . Remaining undistributed earnings of Spectrum Brands’ foreign operations are $219.4 at September 30, 2016 , and are intended to remain permanently invested. Accordingly, no residual income taxes have been provided on those earnings. If at some future date these earnings cease to be permanently invested, Spectrum Brands may be subject to U.S. income taxes and foreign withholding and other taxes on such amounts, which cannot be reasonably estimated at this time. At September 30, 2016 , Spectrum Brands had U.S. federal NOL carryforwards of $758.9 with a federal tax benefit of $265.6 and tax benefits related to state NOLs of $60.6 and capital loss carryforwards of $19.8 with a federal and state tax benefit of $7.6 . Spectrum Brands has an additional $4.3 of federal and state NOLs for which benefits will be recorded to additional paid-in capital when those carryforwards are used. These NOLs expire through years ending in 2036 . As of September 30, 2016 , Spectrum Brands had foreign NOLs of $136.3 and tax benefits of $38.4 , which will expire beginning in Fiscal 2017. Certain of the foreign NOLs have indefinite carryforward periods. Spectrum Brands is subject to an annual limitation on use of its NOL carryforwards that arose prior to its emergence from bankruptcy in the fiscal year ended September 30, 2009. Spectrum Brands has had multiple changes of ownership, as defined under IRC Section 382 of the Internal Revenue Code of 1986 as amended, that limits the utilization of Spectrum Brands’ U.S. federal and state net operating losses and other tax attributes. The annual limitation is based on a number of factors, including the value of the Spectrum Brands’ stock (as defined for tax purposes) on the date of the ownership change, its net unrealized gain position on that date, the occurrence of realized gains in years subsequent to the ownership change, and the effects of subsequent ownership changes (as defined for tax purposes), if any. In addition, separate return year limitations apply to limit Spectrum Brands’ utilization of the acquired Russell Hobbs U.S. federal and state NOLs to future income of the Russell Hobbs subgroup. Due to these limitations, Spectrum Brands estimates, as of September 30, 2016 , that $460.4 of U.S. federal NOLs with a federal tax benefit of $161.1 and $16.7 of the tax benefit related to state NOLs will expire unused even if Spectrum Brands generates sufficient income to otherwise use all of its NOLs. Spectrum Brands also projects, as of September 30, 2016 , that $35.4 of tax benefits related to its foreign NOLs will not be used. Spectrum Brands has provided a full valuation allowance against these deferred tax assets. A valuation allowance is recorded when it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of the deferred tax assets depends on the ability of Spectrum Brands to generate sufficient taxable income of the appropriate character in the future and in the appropriate taxing jurisdictions. Spectrum Brands has earned pretax profits in the U.S. each of the last three years. Large, profitable U.S. businesses were acquired in Fiscal 2015 and Fiscal 2013, and Spectrum Brands debt levels and blended interest rates have decreased over time. The combination of U.S. operating results and the changes in Spectrum Brands U.S. operating profits led Spectrum Brands to conclude during Fiscal 2016 that it is more-likely-than-not its U.S. deferred tax assets will be used to reduce taxable income, except for tax attributes subject to ownership change limitations, capital losses, and certain state operating losses and credits that will expire unused. Spectrum Brands released $111.1 of domestic valuation allowance during Fiscal 2016 . Approximately $25.1 of the domestic valuation allowance released by Spectrum Brands resulted from additional deferred tax assets created by the adoption of ASU No. 2016-09, effective as of October 1, 2015. In December 2015, the Company received a ruling from the Internal Revenue Service (“IRS”) which resulted in $87.8 of U.S. NOLs being restored and a release of $16.2 of domestic valuation allowance from additional deferred tax assets created by the December 2015 IRS ruling. Spectrum Brands recorded tax expense of $3.1 related to additional foreign valuation allowance during Fiscal 2016 . As of September 30, 2016 , Spectrum Brands’ valuation allowance was $245.7 , of which $203.7 was related to U.S. net deferred tax assets and $42.0 is related to foreign net deferred tax assets. As of September 30, 2015, Spectrum brands’ valuation allowance was $305.4 , of which $268.7 was related to the U.S. net deferred tax assets and $36.7 was related to foreign net deferred tax assets. During Fiscal 2016 , Spectrum Brands decreased its valuation allowance for deferred tax assets by $59.7 , of which $65.0 related to a decrease in valuation allowance against U.S. net deferred tax assets and $5.3 related to an increase in the valuation allowance against foreign net deferred tax assets. During Fiscal 2015 , Spectrum Brands decreased its valuation allowance for deferred tax assets by $27.7 , of which $30.4 was related to a decrease in the valuation allowance against U.S. net deferred tax assets and $2.7 was related to an increase in the valuation allowance against foreign net deferred tax assets. As a result of the AAG acquisition, Spectrum Brands reversed $22.8 of U.S. valuation allowance during Fiscal 2015 . The reversal was attributable to $22.8 of net deferred tax liabilities recorded on the AAG acquisition balance sheet which offset other U.S. net deferred tax assets. During Fiscal 2015 , Spectrum Brands recorded valuation allowances of $17.0 against the deferred tax assets of various Latin America entities as it is more-likely-than-not that Spectrum Brands will not obtain tax benefits from these assets. During Fiscal 2014, Spectrum Brands decreased its valuation allowance for deferred tax assets by $121.5 , of which $122.6 related to a decrease in the valuation allowance against U.S. net deferred tax assets and $1.1 related to an increase in the valuation allowance against foreign net deferred tax assets. As a result of a one-time internal restructuring and debt refinancing activity, Spectrum Brands reversed $62.6 of U.S. valuation allowance during Fiscal 2014. Uncertain Tax Positions The total amount of unrecognized tax benefits (“UTBs”) at September 30, 2016 and 2015 were $47.9 and $16.1 , respectively. If recognized in the future, $47.9 of UTBs would impact the effective tax rate. Consistent with the Company’s accounting policy election, when applicable the Company records interest and penalties related to uncertain tax positions in income tax expense. At September 30, 2016 and 2015 , the Company’s accrued balances of interest and penalties on uncertain tax positions totaled $3.2 and $2.8 , respectively. For Fiscal 2016 and 2015 , interest and penalties increased income tax expense by $0.4 and $0.9 , respectively. HRG files U.S. federal consolidated and state and local combined and separate income tax returns. HRG’s consolidated and combined income tax returns do not include Spectrum Brands, Front Street, or FGL (life insurance subsidiaries), each of which files their own consolidated federal, and combined and separate state and local income tax returns. Spectrum Brands, Front Street and FGL life insurance subsidiaries are consolidated with the Company only for financial reporting. The Company believes its UTBs for uncertain tax positions are adequate, consistent with the principles of ASC Topic 740. The Company regularly assesses the likelihood of additional tax assessments by jurisdiction and, if necessary, adjusts its UTBs based on new information or developments. The following table summarizes changes to the Company’s UTB reserves, excluding related interest and penalties: Fiscal 2016 2015 2014 Unrecognized tax benefits at beginning of year $ 16.1 $ 12.6 $ 13.8 Gross increase — tax positions in prior period 29.9 4.7 2.7 Gross decrease — tax positions in prior period (2.3 ) (1.9 ) (1.4 ) Gross increase — tax positions in current period 4.8 1.8 0.8 Settlements (0.6 ) (0.8 ) (2.5 ) Lapse of statutes of limitations — (0.3 ) (0.8 ) Unrecognized tax benefits at end of year $ 47.9 $ 16.1 $ 12.6 The IRS is currently conducting an examination of HRG’s 2013 federal consolidated tax return. In addition, the New York State and New York City tax returns for the 2011 through 2013 tax years are under audit. As of September 30, 2016 , the Company is not aware of any significant audit matters related to the U.S federal and state examinations and expects to receive a final closing agreement from both the IRS and New York State within the next 12 months. Spectrum Brands files income tax returns in the U.S. federal jurisdiction and various state, local and foreign jurisdictions and is subject to ongoing examination by the various taxing authorities. Spectrum Brand’s major taxing jurisdictions are the U.S., United Kingdom and Germany. In the U.S., federal tax filings for years prior to and including Spectrum Brands’ fiscal year ended September 30, 2012 are closed. However, the federal NOLs from Spectrum Brands’ fiscal years ended September 30, 2012 and prior are subject to IRS examination until the year that such NOL carryforwards are utilized and those years are closed for audit. The increase in UTB related to Spectrum Brands for Fiscal 2016 includes a $25.5 expense to record a tax contingency reserve for a tax exposure in Germany. During the year, a local court ruled against Spectrum Brands’ characterization of certain assets as amortizable under Germany tax law. Spectrum Brands has appealed this ruling to the German Federal Court. Filings in various U.S. state and local jurisdictions are also subject to audit and to date, no significant audit matters have arisen. At September 30, 2016 , previously filed income tax returns for certain of the Company’s legal entities in various jurisdictions were undergoing income tax audits. The Company cannot predict the ultimate outcome of these examinations; however, depending on the timing and final terms of actual settlements with the taxing authorities, it is reasonably possible that during the next twelve months some portion of the previously unrecognized tax benefits could be recognized.

Restructuring and related charg

Restructuring and related charges	12 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Related Charges	The following tables summarize restructuring and related charges incurred during the Fiscal 2016 , 2015 and 2014 where those charges are classified in the accompanying Consolidated Statements of Operations : Fiscal Initiatives: 2016 2015 2014 Global Expense Rationalization $ 5.2 $ 17.1 $ 13.4 HHI Business Rationalization Initiatives 1.8 10.3 4.5 GAC Business Rationalization Initiatives 5.3 — — Other restructuring activities 2.9 1.3 5.0 Total restructuring and related charges $ 15.2 $ 28.7 $ 22.9 Reported as: Cost of consumer products and other goods sold $ 0.5 $ 2.1 $ 3.7 Selling, acquisition, operating and general expenses 14.7 26.6 19.2 ing Fiscal 2014, Spectrum Brands implemented a series of initiatives throughout the HHI reporting unit to reduce operating costs and exit low margin business outside the U.S. (the “HHI Business Rationalization Initiatives”). These initiatives include headcount reductions, the exit of certain facilities and the sale of a portion of the Hardware & Home Improvement Canadian operations. Total costs associated with these initiatives of $16.6 has been incurred to date, and completed as of September 30, 2016 . During Fiscal 2013, Spectrum Brands implemented a series of initiatives to reduce operating costs and to evaluate opportunities to improve its capital structure (the “Global Expense Rationalization Initiatives”). Total costs associated with these initiatives of $47.0 has been incurred to date, and completed as of September 30, 2016 . Spectrum Brands has entered or may enter into small, less significant initiatives and restructuring activities to reduce costs and improve margins throughout the organization (the “Other Restructuring Activities”). Individually these activities are not substantial, and occur over a shorter time period (less than 12 months). The following tables summarize restructuring and related charges incurred during the Fiscal 2016 , 2015 and 2014 where those charges are classified in the accompanying Consolidated Statements of Operations : Fiscal Initiatives: 2016 2015 2014 Global Expense Rationalization $ 5.2 $ 17.1 $ 13.4 HHI Business Rationalization Initiatives 1.8 10.3 4.5 GAC Business Rationalization Initiatives 5.3 — — Other restructuring activities 2.9 1.3 5.0 Total restructuring and related charges $ 15.2 $ 28.7 $ 22.9 Reported as: Cost of consumer products and other goods sold $ 0.5 $ 2.1 $ 3.7 Selling, acquisition, operating and general expenses 14.7 26.6 19.2 The following table summarizes restructuring and related charges for the Fiscal 2016 , 2015 and 2014 , and cumulative costs on restructuring initiatives as of September 30, 2016 , by cost type: Fiscal Cost Type: 2016 2015 2014 Charges Since Inception Termination benefits $ 4.3 $ 7.0 $ 11.2 $ 32.4 Other costs 10.9 21.7 11.7 39.4 Total restructuring and related charges $ 15.2 $ 28.7 $ 22.9 $ 71.8

Earnings Per Share

Earnings Per Share	12 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share	The number of shares of common stock outstanding used in calculating the weighted average thereof reflects the actual number of HRG common stock outstanding, excluding unvested restricted stock. The following were excluded from the calculation of “Diluted net loss per common share attributable to controlling interest” because the as-converted effect of the unvested restricted stock and stock units, stock options and warrants would have been anti-dilutive (share amounts in thousands): Fiscal 2016 2015 2014 Preferred stock — — 37,990 Unvested restricted stock and restricted stock units — 2,667 2,580 Stock options — 1,334 1,330 Anti-dilutive warrants 1,200 1,800 3,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Legal and Environmental Matters The Company has aggregate accruals for its legal, environmental and regulatory matters of approximately $8.2 at September 30, 2016 , of which $3.8 related to accruals of business held for sale. These accruals relate primarily to the matters described below. In addition, the Company and its subsidiaries are involved in other litigation and claims arising out of their prior businesses and arising in the ordinary course out of their current businesses, which include, among other things, indemnification and other claims and litigations involving HRG’s and its subsidiaries’ business practices, transactions, workers compensation matters, environmental matters, and personal injury claims. However, based on currently available information, including legal defenses available to the Company, and given the aforementioned accruals 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. HRG HRG was named as a nominal defendant, and members of its Board were named as defendants in a purported class and derivative action filed in March 2014 by Haverhill Retirement System (the “Haverhill Plaintiff”) in the Delaware Court of Chancery (the “Court”). Harbinger Capital Partners LLC and certain of its affiliated funds (“HCP”) and Leucadia National Corporation (“Leucadia”), each a stockholder of HRG, were also named as defendants in the complaint. The complaint alleged, among other things, that the defendants breached their fiduciary duties in connection with transactions involving Leucadia. On January 7, 2016, the Court approved a stipulation under which the Haverhill Plaintiff agreed to dismiss the action. HRG has paid the Haverhill Plaintiff’s counsel $0.2 in attorney’s fees and expenses and the Haverhill Plaintiff dismissed its action against the defendants. HRG was named as a nominal defendant, and members of its Board were named as defendants, in a derivative action filed in December 2010 by Alan R. Kahn (the “Kahn Plaintiff”) in the Court. HCP was also named as a defendant. The Kahn Plaintiff alleged that HRG’s acquisition of HCP’s shares of Spectrum Brands in exchange for shares of common stock of HRG from HRG was financially unfair to HRG and its public stockholders, and sought unspecified damages and the rescission of the transaction. On November 24, 2015, the parties filed a Stipulation of Settlement with the Court (“Kahn Settlement”). The Kahn Settlement was approved by the court on February 4, 2016, and the Kahn Plaintiff’ action was dismissed. Pursuant to the terms of the Kahn Settlement, HCP and the Company’s insurer paid a total of $3.8 into a settlement fund that were, net of distribution and notice costs and the fee and expense award to plaintiff's counsel, distributed to stockholders of HRG other than stockholders affiliated with HCP, the members of HRG’s Board at the time of the challenged transaction and certain other persons. HRG will not contribute any payment to the Kahn Settlement fund. Also see discussion below of Ludwick Litigation involving HRG, Front Street and FGL. Spectrum Brands Spectrum Brands is a defendant in various litigation matters generally arising out of the ordinary course of business. Spectrum Brands does not believe that any of the matters or proceedings presently pending will have a material adverse effect on its results of operations, financial condition, liquidity or cash flows. At September 30, 2016 and 2015, Spectrum Brands has provided for the estimated costs of $4.4 , respectively, associated with environmental remediation activities at some of its current and former manufacturing sites. Spectrum Brands believes that any additional liability in excess of the amounts provided that may result from resolution of these matters, will not have a material adverse effect on the financial condition, results of operations or cash flows of Spectrum Brands. Spectrum Brands is subject to various federal, state and local environmental laws and regulations. Spectrum Brands believes it is in substantial compliance with all such environmental laws that are applicable to its operations. FGL (business held for sale) 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’s management and in light of existing insurance and other potential indemnification, reinsurance and established accruals, such litigation is not expected to have a material adverse effect on FGL’s financial position, although it is possible that the results of operations and cash flows could be materially affected by an unfavorable outcome in any one period. 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 September 30, 2016 , FGL has accrued $3.0 for guaranty fund assessments which is expected to be offset by estimated future premium tax deductions of $2.8 . 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. Legislation requiring insurance companies to use the Death Master File to identify potential claims has been enacted in a number of 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 addition, FGL has received audit and examination notices from several state agencies responsible for escheatment and unclaimed property regulation in those states and in some cases has challenged the audits including litigation against the Controller for the State of California which is subject to a stay. FGL believes its current accrual will cover the reasonably estimated liability arising out of these developments, however 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 these matters. 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 June 5, 2014. On July 5, 2013, Plaintiff Eddie L. Cressy filed a putative class complaint captioned Cressy v. Fidelity Guaranty [sic] Life Insurance Company, et. al. (“ Cressy ”) in the Superior Court of California, County of Los Angeles (the “LA Court”), Case No. BC-514340. The complaint was filed after the Plaintiff was unable to maintain an action in federal court. The complaint asserts, inter alia, that the Plaintiff and members of the putative class relied on defendants’ advice in purchasing allegedly unsuitable equity-indexed insurance policies. On January 2, 2015, the Court entered the Final Judgment in Cressy , certifying the class for settlement purposes, and approving the class settlement. On August 10, 2015, FGL tendered $1.3 to the Settlement Administrator for a claim review fund. FGL implemented an interest enhancement feature for certain policies as part of the class settlement, which enhancement began on October 12, 2015. On October 21, 2016, the parties filed a joint motion to amend the January 2, 2015 final order and judgement, to extend the deadline for settlement completion from October 24, 2016 to December 1, 2016. At September 30, 2016 , FGL estimated the total cost for the settlement, legal fees and other costs related to this class action would be $9.2 with a liability for the unpaid portion of the estimate of $0.4 . FGL has incurred and paid $5.5 related to legal fees and other costs and $3.3 related to settlement costs as of September 30, 2016 . 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 had been seeking indemnification from OMGUK under the First Amended and Restated Stock Purchase Agreement, dated February 17, 2011 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. The settlement, legal fees and other costs related to this class action and the amount recovered from OMGUK are presented net in the accompanying Consolidated Statements of Operations in the caption “ Benefits and other changes in policy reserves .” During Fiscal 2015 , FGL, the Company and OMGUK reached a global settlement which resolved all prior outstanding claims, resulting in FGL receiving $3.6 in settlement of its outstanding recoverable related to the Cressy litigation. On January 7, 2015, a putative class action complaint (“Ludwick Litigation”) was filed in the United States District Court, Western District of Missouri, captioned Dale R. Ludwick, on behalf of herself and all others similarly situated (“Plaintiff Ludwick”) v. Harbinger Group Inc. (HRG’s former corporate name), FGL Insurance, Raven Reinsurance Company (“Raven Re”), and Front Street Cayman (the “Ludwick Defendants”). The complaint alleged violations of the Racketeer Influenced and Corrupt Organizations Act (“RICO”), requested injunctive and declaratory relief, sought unspecified compensatory damages for the putative class in an amount not specified, treble damages, and other relief, and claims Plaintiff Ludwick overpaid for her annuity. On April 13, 2015, the Defendants filed a joint motion to dismiss the complaint. On February 12, 2016, the District Court granted the Defendants’ joint motion to dismiss. On March 3, 2016, Plaintiff Ludwick filed a notice of appeal. As of September 30, 2016 , HRG and FGL did not have sufficient information to determine whether FGL is exposed to any losses that would be either probable or reasonably estimable beyond an expense contingency estimate of $1.6 , which was accrued during Fiscal 2016 . Salus On March 17, 2015, Salus, in its capacity as agent for certain secured lenders of RadioShack under a $250.0 term loan, filed an adversary complaint in the RadioShack bankruptcy cases pending in the United States Bankruptcy Court for the District of Delaware against certain other secured asset-based lenders (including Standard General L.P., its affiliates and certain hedge fund lenders) of RadioShack (the “ABL Lenders”) under a $585.0 term and revolving loan facility. The adversary complaint sought (i) a determination that the liens securing the term loan provided by Salus to RadioShack have priority over the ABL Lenders’ liens with respect to the termed out portion of the ABL Lenders’ loans to RadioShack and (ii) disgorgement of payments received from RadioShack by the ABL Lenders in connection with the termed out loans. The ABL Lenders moved to dismiss the adversary complaint, and on May 11, 2016, the bankruptcy court issued a memorandum opinion and related order (the “Memorandum Opinion and Order”) granting such motion to dismiss with prejudice. On May 24, 2016, Salus filed a notice of appeal of the Memorandum Opinion and Order. On June 8, 2016, Salus entered into a stipulation with the defendant ABL Lenders regarding distribution of the encumbered cash to Salus and on June 10, 2016 the bankruptcy court entered the order approving such stipulation. In accordance with the stipulation, Salus dismissed the appeal, with prejudice, on June 15, 2016. 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. Lease Commitments The Company’s minimum rent payments under operating leases are recognized on a straight-line basis over the term of the lease. Future annual minimum rental commitments under non-cancelable operating leases, principally pertaining to land, buildings and equipment, principally relating to Spectrum Brands, net of contractual third-party sublease, are as follows: Fiscal Year Operating Leases of Business Held for Use Operating Leases of Business Held for Sale 2017 $ 44.3 $ 1.9 2018 34.3 1.8 2019 25.0 1.8 2020 19.5 1.9 2021 13.8 1.0 Thereafter 20.2 — Total minimum lease payments $ 157.1 $ 8.4 The Company’s total rent expense was $49.7 , $40.9 and $44.7 during Fiscal 2016 , 2015 and 2014 , respectively. As of September 30, 2016 , the Company issued unused letters of credit totaling $2.3 , related to property leases of the Company. Unfunded Asset Based Lending Commitments Salus and FGL have unfunded investment commitments as of September 30, 2016 based upon the timing of when investments are executed compared to when the actual investments are funded, as some investments require that funding occur over a period of months or years. 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 September 30, 2016 , the notional amount of unfunded, legally binding lending commitments was approximately $6.2 , which all expire in 1 year or less. FGL has unfunded investment commitments of $103.0 as of September 30, 2016 .

Insurance Subsidiary - Financia

Insurance Subsidiary - Financial Information Insurance Subsidiary - Financial Infotmation (Notes)	12 Months Ended
	Sep. 30, 2016
Statutory Insurance Financial Information [Line Items]
Insurance Disclosure [Text Block]	FGL’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 U.S. 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 U.S. GAAP are that statutory financial statements do not reflect value of business acquired and deferred acquisition cost, 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 U.S. GAAP basis financial statements for comparable items. FGL’s principal insurance subsidiaries’ statutory financial statements are based on a December 31 year end. Statutory net income and statutory capital and surplus of FGL's wholly owned insurance subsidiaries were as follows: Subsidiary (state of domicile)(a) FGL Insurance (IA) (b) FGL NY Insurance (NY) Statutory Net Income (Loss): Year ended December 31, 2015 $ (52.9 ) $ (1.2 ) Year ended December 31, 2014 104.6 1.9 Year ended December 31, 2013 118.2 1.3 Statutory Capital and Surplus: December 31, 2015 $ 1,239.0 $ 59.5 December 31, 2014 1,211.6 61.2 (a) FGL NY Insurance is a subsidiary of FGL Insurance, and the columns should not be added together. (b) FGL Insurance Company re-domesticated to Iowa effective November 1, 2013. Prior to November 1, 2013, the Company was domiciled in the state of Maryland. The amount of statutory capital and surplus necessary to satisfy the applicable regulatory requirements is less than FGL Insurance’s and FGL NY Insurance’s respective statutory capital and surplus. Life insurance companies are subject to certain Risk-Based Capital (“RBC”) requirements as specified by the NAIC. The RBC is used to evaluate the adequacy of capital and surplus maintained by an insurance company in relation to risks associated with: (i) asset risk, (ii) insurance risk, (iii) interest rate risk and (iv) business risk. FGL monitors the RBC of its insurance subsidiaries. As of December 31, 2015 and 2014, each of FGL’s insurance subsidiaries had exceeded the minimum RBC requirements. FGL’s insurance subsidiaries are restricted by state laws and regulations as to the amount of dividends they may pay to their parent without regulatory approval in any year, the purpose of which is to protect affected insurance policyholders, depositors or investors. Any dividends in excess of limits are deemed “extraordinary” and require approval. Based on statutory results as of December 31, 2015 , in accordance with applicable dividend restrictions, FGL’s subsidiaries could pay “ordinary” dividends of $123.9 to Fidelity & Guaranty Life Holdings, Inc. (“FGH”) in 2016 less any dividends paid during the immediately preceding 12 month period. FGL did not declare or pay any dividends to FGH during the 12 month period ended September 30, 2016 . Therefore, FGL Insurance is able to declare an ordinary dividend up to $123.9 with respect to its 2015 statutory results, subject to management’s discretion. On November 1, 2013, 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 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 an increase in statutory capital and surplus of $46.8 at December 31, 2015 and a decrease of $5.0 at December 31, 2014. Also, the Iowa Insurance Division granted FGL Insurance a permitted statutory accounting practice to reclassify its negative unassigned surplus balance of $805.8 to additional paid in capital as of April 6, 2011, the date the Company acquired FGL Insurance, which had 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 U.S. GAAP. FGL Insurance’s statutory carrying value of Raven Re reflects the effect of permitted practices Raven Re received to treat the available amount of a letter of credit as an admitted asset which increased Raven Re’s statutory capital and surplus by $220.0 and $245.0 at December 31, 2015 and 2014, respectively. Raven Re is also permitted to follow Iowa prescribed statutory accounting practice for its reserves on reinsurance assumed from FGL Insurance which increased Raven Re’s statutory capital and surplus by $4.1 and $17.3 at December 31, 2015 and 2014, respectively. Without such permitted statutory accounting practices Raven Re’s statutory capital and surplus would be negative $13.7 and $75.1 as of December 31, 2015 and 2014, respectively and its risk-based capital would fall below the minimum regulatory requirements. The letter of credit facility was collateralized by NAIC 1 rated fixed maturity securities. If the permitted practice was revoked, the letter of credit could be replaced by the collateral assets with Nomura’s consent. FGL Insurance’s statutory carrying value of Raven Re at December 31, 2015 and 2014 was $210.3 and $187.3 , respectively. As of December 31, 2015, FGL NY Insurance did not follow any prescribed or permitted statutory accounting practices that differ from the NAIC’s statutory accounting practices. Securities held on deposit with various state regulatory authorities had a fair value of $18,074.6 and $16,012.3 at September 30, 2016 and 2015 , respectively. FGL Insurance is domesticated in Iowa and under Iowa regulations, insurance companies are required to hold securities on deposit in an amount no less than the FGL Insurance’s legal reserve as prescribed by Iowa regulations.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	November 2012, the Company had entered a reciprocal services agreement (the “Services Agreement”) with HCP, which was at that time the beneficial owner of more than 10% of the outstanding shares of common stock of HRG, 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. The Services Agreement was terminated effective as of March 1, 2015. The Company recognized $3.3 and $5.7 of expenses under these Service Agreement with respect to Fiscal 2015 and 2014 , respectively. In December 2013, FGL completed an initial public offering of 9.8 million shares of common stock, and the underwriters exercised their option to purchase from the Company an additional 1.5 million 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 the Company’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. On November 25, 2014, the Company and Mr. Falcone, who was at that time through HCP the beneficial owner of more than 10% of the outstanding shares of common stock of HRG, entered into a Separation and General Release Agreement (the “Separation Agreement”) pursuant to which, in connection with his resignation from HRG, Mr. Falcone was paid $20.5 as a one-time payment, $16.5 , which constituted the unpaid portion of Mr. Falcone’s Fiscal 2014 annual bonus (in cash, rather than a combination of cash and equity) and $3.3 which constituted a pro-rata bonus for fiscal year 2015 (in cash, rather than a combination of cash and equity) for service through December 1, 2014 based on anticipated results. Mr. Falcone’s warrant was amended to provide for their continued vesting, in accordance with their prior vesting schedule, as if Mr. Falcone remained employed with the Company through each applicable vesting date. In exchange, Mr. Falcone executed a general release of claims in favor of the Company and agreed to various restrictive covenants, including covenants relating to non-competition, non-solicitation, non-disparagement, confidentiality, and further cooperation. The Separation Agreement further provides, among other things, that for a period of two years from the date of Mr. Falcone’s departure, without the approval of a majority of the directors on the Board, Mr. Falcone may not, and may not cause his affiliates, to (i) enter into or seek to enter into a business combination involving the Company, (ii) seek representation or control of the Board or affairs of the Company, (iii) purchase or acquire additional securities of the Company, (iv) make certain proposals or solicit such proxies, or (v) have any discussions or enter into any arrangements with, or assist any other person in connection with any of the foregoing. Pursuant to a March 2014 transaction by and among funds affiliated with HCP and Leucadia, HCP sold 23 million shares HRG of Common Stock. In connection with such transaction, on March 18, 2014, HRG entered into a Letter Agreement with Leucadia (the “Letter Agreement”), which, among other things, provided Leucadia with the right to designate two directors to HRG’s board and imposed certain limitations on Leucadia’s ability to purchase HRG securities and take other actions with respect to HRG. The terms of the Letter Agreement, including the provisions described above, expired on March 18, 2016. In addition, on March 18, 2014, under the terms of an existing registration rights agreement, HCP transferred a portion of their rights under the registration rights agreement to Leucadia, which was documented through a Registration Rights Acknowledgment by and among HRG, HCP and Leucadia. During Fiscal 2015 , Jefferies acted as an initial purchaser for the Company's issuance of senior notes. In HRG’s offering of 7.875% Notes and 7.75% Notes, Jefferies received $0.7 and $0.3 , respectively, in discounts and commissions as a participating initial purchaser. In May 2015, Spectrum Brands, made an offering of $1,000.0 of its 5.75% Notes, whereby Jefferies received aggregate discounts and commissions paid by Spectrum Brands of approximately $2.6 as a participating initial purchaser. Jefferies also received aggregate discounts and commissions of approximately $1.5 as a participating underwriter in Spectrum Brands’ $575.0 offering of common stock in May 2015. In addition, Jefferies was one of the financing institutions that committed to provide “back stop” bridge facilities in an aggregate amount of $1,500.0 in connection with the financing of the AAG Acquisition and received aggregate fees paid by Spectrum Brands of approximately $2.1 . In Fiscal 2016 , Jefferies acted as one of the initial purchasers of Spectrum Brands’ offering of €425.0 of its 4.00% Notes due 2026, for which Jefferies received $0.3 in discounts, commissions and reimbursements of expenses. On September 25, 2015, CorAmerica, assigned its interests under certain purchase agreements regarding outlet center developments to entities and accounts related to Fortress Investment Group LLC (“Fortress”), which, through affiliates, has acquired interests greater than 10% ownership in the Company as of September 30, 2016 . The aggregate consideration for such assignment included a $0.4 fee. On October 7, 2015, FGL, entered into an Engagement Letter with Jefferies pursuant to which Jefferies agreed (on a non-exclusive basis) to provide financial advisory services to FGL in connection with a transaction involving a merger or other similar transaction with respect to at least a majority of the capital stock of FGL. HRG was also a party to the Engagement Letter. Under the Engagement Letter, Jefferies is entitled to receive a fee which represents a percentage of the value of the transaction, plus reimbursement for all reasonable out-of-pocket expenses incurred by Jefferies in connection with their engagement. FGL has also agreed to indemnify Jefferies for certain liabilities in connection with their engagement. HRG is required to reimburse FGL for compensation paid by FGL to Jefferies under certain circumstances. Specifically, if compensation to Jefferies becomes payable in respect of a transaction that involves a disposition of shares of FGL held by HRG (and not other stockholders of FGL), HRG will reimburse FGL for the full amount of such compensation. If compensation to Jefferies becomes payable in respect of a transaction that involves a disposition of shares of FGL held by HRG and a disposition of not more than 50% of the shares of FGL held by stockholders of FGL other than HRG, HRG will reimburse FGL for its pro rata portion of such compensation (based on its relative number of shares compared to those held by stockholders of FGL other than HRG). On October 9, 2015, HGI Funding entered into a Stock Purchase Agreement, by and among HGI Funding, HC2 Holdings, Inc. (“HC2”) and the purchasers party thereto, whereby HGI Funding sold its remaining equity interest in HC2 for an aggregate purchase price of $35.1 . Jefferies agreed to purchase 1.2 million shares in the transaction at a purchase price of $7.50 . In addition, Mr. Falcone purchased through an HCP fund 540 thousand shares in the transaction at a purchase price of $7.50 per share. On October 23, 2015, Front Street Cayman sold bonds issued by Phoenix Life Insurance Company and received approximately $14.0 in aggregate proceeds from the sale. Jefferies acted as the principal in the transaction. FGL has invested in 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, which has acquired interests greater than 10% ownership in HRG as of September 30, 2016. Such CLOs had an aggregate total carrying value of $203.2 and $182.6 as of September 30, 2016 and 2015 , respectively, of which $18.0 and $18.2 , respectively, was included in the funds withheld receivables portfolio of Front Street. The Company’s net investment income from such securities was $11.0 , $9.5 and $1.6 for the Fiscal 2016 , 2015 and 2014 , respectively, of which $1.1 , $1.4 and $0.2 , respectively, was included in investment income, and the remaining $9.9 , $8.1 and $1.4 , respectively, was included in income from discontinued operations. In addition, in Fiscal 2014 FGL earned $1.2 and $1.1 on securities issued by Jefferies and Leucadia, respectively, which were subsequently sold recognizing gains of $5.8 and $1.6 , respectively. Such income and gains were classified as discontinued operations in the the accompanying Consolidated Statements of Operations .

Segment and Georgraphic Data

Segment and Georgraphic Data	12 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Segment and Geographic Data	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 HRG’s management views those business activities. As discussed in Note 1 , Basis of Presentation and Nature of Operations , as a result of the disposition of its interests in Compass and CorAmerica, and the continuing runoff of the results of its asset management businesses, the Company elected to realign its reportable segments to reflect these changes. Accordingly, the Company currently reports its business in two reporting segments: (i) Consumer Products and (ii) Insurance. The results of continuing businesses formerly reported in the energy and asset management segments are now reported within the Corporate and Other segment. Refer to Note 26 , Consolidating Financial Information , for disclosure of total assets for each segment. The following schedules present the Company’s segment information for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 Revenues: Consumer Products $ 5,039.7 $ 4,690.4 $ 4,429.1 Insurance 150.4 (98.8 ) 144.3 Intersegment elimination (a) 16.4 54.7 7.8 Consolidated segment revenues 5,206.5 4,646.3 4,581.2 Corporate and Other 8.9 63.4 53.5 Total revenues $ 5,215.4 $ 4,709.7 $ 4,634.7 Depreciation and amortization Consumer Products $ 183.0 $ 170.0 $ 157.7 Corporate 0.7 1.0 0.5 Consolidated depreciation and amortization $ 183.7 $ 171.0 $ 158.2 Operating income (loss): Consumer Products $ 656.3 $ 474.1 $ 481.9 Insurance (12.4 ) (68.7 ) 40.1 Intersegment elimination (a,b) 68.1 (62.9 ) 32.5 Total segment operating income 712.0 342.5 554.5 Corporate and Other eliminations (84.0 ) (296.7 ) (127.1 ) Consolidated operating income 628.0 45.8 427.4 Interest expense (397.1 ) (401.6 ) (298.8 ) Loss from the change in the fair value of the equity conversion feature of preferred stock — — (12.7 ) Gain on deconsolidation of subsidiary — 38.5 — Other income (expense), net 1.0 10.2 (11.9 ) Income (loss) from continuing operations before income taxes 231.9 (307.1 ) 104.0 Income tax expense (benefit) 41.5 (16.2 ) 89.6 Net income (loss) from continuing operations 190.4 (290.9 ) 14.4 (Loss) income from discontinued operations, net of tax (224.3 ) (221.5 ) 87.3 Net (loss) income (33.9 ) (512.4 ) 101.7 Less: Net income attributable to noncontrolling interest 164.9 44.4 112.0 Net loss attributable to controlling interest $ (198.8 ) $ (556.8 ) $ (10.3 ) (a) The Intersegment eliminations primarily represent the reversal and reclassification of impairments recorded in the Company’s Insurance segment on affiliated investments, as well as usual intercompany transactions for the period. For Fiscal 2015 , the Insurance segment eliminations include the reversal of intercompany asset impairments of $ 57.1 . (b) For its stand-alone reporting purposes, Front Street elected, since inception, to apply the fair value option to account for its funds withheld receivables, non-funds withheld assets and future policyholder benefits reserves related to its assumed reinsurance. For Company’s consolidated reporting, the results from Front Street’s assumed reinsurance business with FGL is reported on FGL’s historical basis. Accordingly, in order to align Company’s consolidated reporting, we have recorded a net intersegment adjustment to operating income (loss) of $59.7 , $(115.4) and $45.1 for Fiscal 2016 , 2015 and 2014 , respectively. Upon completion of the FGL Merger, the Company’s consolidated results will reflect all reinsurance business on the fair value option. Fiscal 2016 2015 2014 Capital expenditures: Consumer Products $ 95.2 $ 89.1 $ 73.4 Corporate 0.2 1.5 2.1 Consolidated capital expenditures $ 95.4 $ 90.6 $ 75.5 September 30, 2016 2015 Total long-lived assets: Consumer Products $ 542.1 $ 507.1 Corporate assets 1.3 2.4 Consolidated total long-lived assets $ 543.4 $ 509.5 Fiscal 2016 2015 2014 Net change in cash due to continuing operating activities Consumer Products $ 615.0 $ 444.9 $ 432.7 Insurance (12.3 ) (51.2 ) (18.3 ) Intersegment transactions 142.6 91.1 231.6 Net change in cash due to segment operating activities 745.3 484.8 646.0 Net change in cash due to corporate and other operating activities (187.1 ) (184.5 ) (169.1 ) Consolidated net change in cash due to continuing operating activities $ 558.2 $ 300.3 $ 476.9 The Company’s geographic data disclosures are as follows: Net consumer and other product sales to external customers: Fiscal 2016 2015 2014 United States $ 3,217.9 $ 2,950.6 $ 2,660.8 Outside the United States 1,821.8 1,782.5 1,788.4 Consolidated net consumer and other product sales to external customers $ 5,039.7 $ 4,733.1 $ 4,449.2 Long-lived assets: September 30, 2016 2015 United States $ 323.4 $ 313.5 Outside the United States 220.0 196.0 Consolidated long-lived assets $ 543.4 $ 509.5

Consolidating Financial Informa

Consolidating Financial Information	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Consolidating Financial Information [Abstract]
Consolidating Financial Information	HRG Group, Inc. - Condensed Consolidating Balance Sheets Information September 30, 2016 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Assets: Investments in subsidiaries and affiliates $ — $ 3.4 $ 2,405.3 $ — $ (2,408.7 ) $ — Affiliated loans and receivables — 20.3 0.2 — (20.5 ) — Cash and cash equivalents 275.3 32.1 189.9 — — 497.3 Funds withheld receivables — 1,725.0 — — (74.6 ) 1,650.4 Receivables, net 538.2 17.4 0.7 — — 556.3 Inventories, net 740.6 — — — — 740.6 Deferred tax assets 18.3 8.6 — — 15.7 42.6 Property, plant and equipment, net 542.1 — 1.3 — — 543.4 Goodwill 2,478.4 — — — — 2,478.4 Intangibles, net 2,372.5 — — — — 2,372.5 Other assets 103.7 18.1 34.6 — 16.2 172.6 Assets of business held for sale — — — 26,738.7 — 26,738.7 Total assets $ 7,069.1 $ 1,824.9 $ 2,632.0 $ 26,738.7 $ (2,471.9 ) $ 35,792.8 Liabilities and Equity: Insurance reserves $ — $ 1,685.9 $ — $ — $ 65.4 $ 1,751.3 Debt 3,620.2 — 1,747.7 — 63.0 5,430.9 Accounts payable and other current liabilities 931.6 6.1 51.6 — 0.5 989.8 Employee benefit obligations 120.2 — 5.2 — — 125.4 Deferred tax liabilities 532.7 — 13.3 — — 546.0 Other liabilities 20.4 3.5 8.3 — (0.2 ) 32.0 Affiliated debt and payables — 0.2 171.2 — (171.4 ) — Liabilities of business held for sale — — — 25,100.2 — 25,100.2 Total liabilities 5,225.1 1,695.7 1,997.3 25,100.2 (42.7 ) 33,975.6 Total shareholders’ equity 1,040.4 129.2 638.1 1,259.6 (2,429.2 ) 638.1 Noncontrolling interests 803.6 — (3.4 ) 378.9 — 1,179.1 Total shareholders’ equity 1,844.0 129.2 634.7 1,638.5 (2,429.2 ) 1,817.2 Total liabilities and equity $ 7,069.1 $ 1,824.9 $ 2,632.0 $ 26,738.7 $ (2,471.9 ) $ 35,792.8 September 30, 2015 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Assets: Investment in subsidiaries and affiliates $ — $ 10.6 $ 2,152.9 $ — $ (2,163.5 ) $ — Affiliated loans and receivables — 31.1 1.2 — (32.3 ) — Cash and cash equivalents 247.9 18.0 395.3 — — 661.2 Funds withheld receivables — 1,743.8 — — (33.7 ) 1,710.1 Receivables, net 586.6 25.6 1.5 — 0.2 613.9 Inventories, net 780.8 — — — — 780.8 Deferred tax assets 9.3 23.6 9.6 — 14.2 56.7 Property, plant and equipment, net 507.1 — 2.4 — — 509.5 Goodwill 2,476.7 — 10.7 — — 2,487.4 Intangibles, net 2,480.3 — — — — 2,480.3 Other assets 105.1 31.1 260.3 — 15.5 412.0 Assets of business held for sale — — — 24,976.5 — 24,976.5 Assets of discontinued operations — — — 343.1 — 343.1 Total assets $ 7,193.8 $ 1,883.8 $ 2,833.9 $ 25,319.6 $ (2,199.6 ) $ 35,031.5 Liabilities and Equity: Insurance reserves $ — $ 1,731.9 $ — $ — $ 124.1 $ 1,856.0 Debt 3,905.9 — 1,748.0 — 330.7 5,984.6 Accounts payable and other current liabilities 993.0 5.4 61.4 — 2.2 1,062.0 Employee benefit obligations 88.1 — 4.8 — — 92.9 Deferred tax liabilities 572.6 — 1.9 — — 574.5 Other liabilities 27.3 7.1 13.5 — 8.4 56.3 Affiliated debt and payables — — 415.3 — (415.3 ) — Liabilities of business held for sale — — — 23,418.5 — 23,418.5 Liabilities of discontinued operations — — — 398.6 — 398.6 Total liabilities 5,586.9 1,744.4 2,244.9 23,817.1 50.1 33,443.4 Total shareholders’ equity 900.4 139.4 586.7 1,209.9 (2,249.7 ) 586.7 Noncontrolling interests 706.5 — 2.3 292.6 — 1,001.4 Total shareholders’ equity 1,606.9 139.4 589.0 1,502.5 (2,249.7 ) 1,588.1 Total liabilities and equity $ 7,193.8 $ 1,883.8 $ 2,833.9 $ 25,319.6 $ (2,199.6 ) $ 35,031.5 HRG Group, Inc. - Condensed Consolidating Statements of Operations Information Fiscal 2016 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Revenues: Net consumer and other product sales $ 5,039.7 $ — $ — $ — $ — $ 5,039.7 Net investment income — 2.4 8.0 — 56.6 67.0 Net investment gains (losses) — 148.0 — — (46.9 ) 101.1 Insurance and investment product fees and other — — 0.9 — 6.7 7.6 Total revenues 5,039.7 150.4 8.9 — 16.4 5,215.4 Operating costs and expenses: Cost of consumer products and other goods sold 3,119.8 — — — — 3,119.8 Benefits and other changes in policy reserves — 153.2 — — (50.2 ) 103.0 Selling, acquisition, operating and general expenses 1,165.0 9.6 69.4 — (0.4 ) 1,243.6 Impairments and bad debt expense 4.7 — 23.5 — (1.1 ) 27.1 Amortization of intangibles 93.9 — — — — 93.9 Total operating costs and expenses 4,383.4 162.8 92.9 — (51.7 ) 4,587.4 Operating income 656.3 (12.4 ) (84.0 ) — 68.1 628.0 Equity in net income of subsidiaries — — 43.0 — (43.0 ) — Interest expense (250.0 ) — (143.1 ) — (4.0 ) (397.1 ) Affiliated interest expense — — (12.2 ) — 12.2 — Other income (expense), net (8.6 ) — 11.1 — (1.5 ) 1.0 Income (loss) from continuing operations before income taxes 397.7 (12.4 ) (185.2 ) — 31.8 231.9 Income tax expense (benefit) 40.0 (2.4 ) 18.9 — (15.0 ) 41.5 Net income (loss) from continuing operations 357.7 (10.0 ) (204.1 ) — 46.8 190.4 (Loss) income from discontinued operations, net of tax — — — (224.3 ) — (224.3 ) Net (loss) income 357.7 (10.0 ) (204.1 ) (224.3 ) 46.8 (33.9 ) Less: Net income attributable to noncontrolling interest 151.1 — (5.3 ) 19.1 — 164.9 Net loss attributable to controlling interest $ 206.6 $ (10.0 ) $ (198.8 ) $ (243.4 ) $ 46.8 $ (198.8 ) Fiscal 2015 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Revenues: Net consumer and other product sales $ 4,690.4 $ — $ 42.7 $ — $ — $ 4,733.1 Net investment income — 8.9 20.6 — 54.8 84.3 Net investment gains (losses) — (107.7 ) — — (6.3 ) (114.0 ) Insurance and investment product fees and other — — 0.1 — 6.2 6.3 Total revenues 4,690.4 (98.8 ) 63.4 — 54.7 4,709.7 Operating costs and expenses: Cost of consumer products and other goods sold 3,020.0 — 30.9 — — 3,050.9 Benefits and other changes in policy reserves — (43.5 ) — — 114.1 70.6 Selling, acquisition, operating and general expenses 1,108.5 13.4 181.1 — (1.7 ) 1,301.3 Impairments and bad debt expense — — 148.1 — 5.2 153.3 Amortization of intangibles 87.8 — — — — 87.8 Total operating costs and expenses 4,216.3 (30.1 ) 360.1 — 117.6 4,663.9 Operating income 474.1 (68.7 ) (296.7 ) — (62.9 ) 45.8 Equity in net loss of subsidiaries — — (232.4 ) — 232.4 — Interest expense (271.9 ) — (124.2 ) — (5.5 ) (401.6 ) Affiliated interest expense — — (29.6 ) — 29.6 — Gain on deconsolidation of subsidiary — — 38.5 — — 38.5 Other income (expense), net (8.9 ) — 29.8 — (10.7 ) 10.2 Income (loss) from continuing operations before income taxes 193.3 (68.7 ) (614.6 ) — 182.9 (307.1 ) Income tax expense (benefit) 43.9 (24.0 ) (17.5 ) — (18.6 ) (16.2 ) Net income (loss) from continuing operations 149.4 (44.7 ) (597.1 ) — 201.5 (290.9 ) (Loss) income from discontinued operations, net of tax — — — (221.5 ) — (221.5 ) Net (loss) income 149.4 (44.7 ) (597.1 ) (221.5 ) 201.5 (512.4 ) Less: Net income attributable to noncontrolling interest 62.7 — (40.3 ) 22.0 — 44.4 Net loss attributable to controlling interest $ 86.7 $ (44.7 ) $ (556.8 ) $ (243.5 ) $ 201.5 $ (556.8 ) Fiscal 2014 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Revenues: Net consumer and other product sales $ 4,429.1 $ — $ 20.1 $ — $ — $ 4,449.2 Net investment income — 9.3 33.4 — 47.4 90.1 Net investment gains (losses) — 135.0 — — (45.7 ) 89.3 Insurance and investment product fees and other — — — — 6.1 6.1 Total revenues 4,429.1 144.3 53.5 — 7.8 4,634.7 Operating costs and expenses: Cost of consumer products and other goods sold 2,860.3 — 15.3 — — 2,875.6 Benefits and other changes in policy reserves — 92.8 — — (25.9 ) 66.9 Selling, acquisition, operating and general expenses 1,005.2 11.4 163.0 — 1.4 1,181.0 Impairments and bad debt expense — — 2.3 — (0.2 ) 2.1 Amortization of intangibles 81.7 — — — — 81.7 Total operating costs and expenses 3,947.2 104.2 180.6 — (24.7 ) 4,207.3 Operating income 481.9 40.1 (127.1 ) — 32.5 427.4 Equity in net income of subsidiaries — — 251.6 — (251.6 ) — Interest expense (202.1 ) — (89.7 ) — (7.0 ) (298.8 ) Affiliated interest expense — — (15.6 ) — 15.6 — Loss from the change in the fair value of the equity conversion feature of preferred stock — — (12.7 ) — — (12.7 ) Other income (expense), net (6.3 ) — (5.4 ) — (0.2 ) (11.9 ) Income (loss) from continuing operations before income taxes 273.5 40.1 1.1 — (210.7 ) 104.0 Income tax expense (benefit) 59.0 15.7 1.2 — 13.7 89.6 Net income (loss) from continuing operations 214.5 24.4 (0.1 ) — (224.4 ) 14.4 (Loss) income from discontinued operations, net of tax — — — 87.3 — 87.3 Net (loss) income 214.5 24.4 (0.1 ) 87.3 (224.4 ) 101.7 Less: Net income attributable to noncontrolling interest 88.9 — 10.2 12.9 — 112.0 Net loss attributable to controlling interest 125.6 24.4 (10.3 ) 74.4 (224.4 ) (10.3 ) Less: Preferred stock dividends, accretion and loss on conversion — — 73.6 — — 73.6 Net loss attributable to common and participating preferred stockholders $ 125.6 $ 24.4 $ (83.9 ) $ 74.4 $ (224.4 ) $ (83.9 )	following schedules present the Company’s accompanying Consolidated Balance Sheets information at September 30, 2016 and 2015 , and accompanying Consolidated Statements of Operations information for Fiscal 2016 , 2015 and 2014 . 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 Salus and HGI Energy, as well as CorAmerica and FOH from their respective acquisition dates through the dates CorAmerica and FOH were deconsolidated. The elimination adjustments are for intercompany assets and liabilities, adjustments to align segment accounting policies with the consolidated basis, 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.

Quarterly Results (Unaudited)

Quarterly Results (Unaudited)	12 Months Ended
	Sep. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results (Unaudited)	As previously discussed in Note 2 , Significant Accounting Policies and Practices and Recent Accounting Pronouncements , the Company adopted ASU 2016-09. The Company has elected to early adopt ASU 2016-09 effective as if adopted the first day of the fiscal year, October 1, 2015. For the three months ended December 31, 2015, there was an additional $4.3 of unrecognized deferred tax assets attributable to excess tax benefits that were not previously recognized. The Company did not record an adjustment for the adoption of ASU 2016-09 as the incremental deferred tax assets were also fully offset by a corresponding increase in the deferred tax asset valuation allowance as of December 31, 2015. The impact of the adoption of ASU 2016-09 to the Company’s previously reported quarterly results for the quarter ended March 31, 2016 was increases to Net income (loss) from continuing operations , Net (loss) income , Net loss attributable to controlling interest , and Basic and Diluted income (loss) from continuing operations per share of $17.4 , $17.4 , $10.1 , and $0.05 , respectively and is reflected in the table above. As previously discussed in Note 1 , Basis of Presentation and Nature of Operations , and Note 4 , Divestitures , during the fourth quarter of Fiscal 2016 , the Company completed the sale of its equity interests in Compass. As a result, Compass was presented as discontinued operations in the accompanying Consolidated Statements of Operations . The impact of the adoption of classifying the results of operations of Compass as discontinued operations and to the Company’s previously reported quarterly results for the quarters ended June 30, 2016 and 2015, March 31, 2016 and 2015, and December 31, 2016 and 2015 is presented below.

Schedule I - Summary of Investm

Schedule I - Summary of Investments, Other Than Investments in Related Parties	12 Months Ended
	Sep. 30, 2016
Summary of Investments, Other than Investments in Related Parties [Abstract]
Schedule I - Summary of Investments, Other than Investments in Related Parties	HRG GROUP, INC. AND SUBSIDIARIES Summary of Investments — Other than Investments in Related Parties September 30, 2016 (In millions) Amortized Cost (a) Fair Value Amount at which shown in the balance sheet Fixed maturities: Bonds: United States Government and government agencies and authorities $ 72.8 $ 74.0 $ 74.0 States, municipalities and political subdivisions 61.6 66.4 66.4 Foreign governments 2.6 2.8 2.8 Public utilities 146.8 145.5 145.5 All other corporate bonds 881.7 887.8 887.8 Mortgage-backed, asset-backed and collateralized 357.5 350.4 350.4 Total fixed maturities 1,523.0 1,526.9 1,526.9 Equity securities: Nonredeemable preferred stock 8.8 8.2 8.2 Policy loans 8.5 8.5 8.5 Short-term investments 95.5 95.5 95.5 Other invested assets — — — Derivative investments 9.8 11.3 11.3 Total investments included in funds withheld receivables (b) $ 1,645.6 $ 1,650.4 $ 1,650.4 (a) Represents (i) original cost reduced by repayments and other-than-temporary impairments and adjusted for amortization of premiums and accrual of discounts for fixed maturity securities, (ii) original cost reduced by other-than-temporary impairments for equity securities, (iii) original cost for derivative investments, and (iv) unpaid principal balance reduced by an allowance for credit losses for commercial-mortgage and asset-based loans. (b) This represents the underlying investments in Front Street’s funds withheld receivables portfolio. See accompanying Report of Independent Registered Public Accounting Firm.

Schedule II - Condensed Financi

Schedule II - Condensed Financial Information of Registrant	12 Months Ended
	Sep. 30, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule II - Condensed Financial Information of the Registrant	Condensed Financial Information of the Registrant HRG GROUP, INC. (Registrant Only) BALANCE SHEETS (In millions) September 30, 2016 2015 ASSETS Cash and cash equivalents $ 170.9 $ 297.2 Receivables, net 0.1 0.8 Total current assets 171.0 298.0 Investments in consolidated subsidiaries (a) 1,870.1 2,040.8 Advances to consolidated subsidiaries 9.6 9.5 Deferred tax assets 351.2 2.0 Properties, net 1.1 1.3 Other assets 0.6 1.1 Total assets $ 2,403.6 $ 2,352.7 LIABILITIES AND EQUITY Accounts payable $ 0.2 $ 1.6 Accrued and other current liabilities 48.2 51.8 Total current liabilities 48.4 53.4 Long-term debt 1,711.2 1,705.1 Employee benefit obligations 5.2 4.7 Deferred tax liabilities — 2.0 Other liabilities 0.7 0.8 Total liabilities 1,765.5 1,766.0 Shareholders’ equity: Common stock 2.0 2.0 Additional paid-in capital 1,447.1 1,458.5 Accumulated deficit (1,031.9 ) (833.1 ) Accumulated other comprehensive income 220.9 (40.7 ) Total shareholders’ equity 638.1 586.7 Total liabilities and equity $ 2,403.6 $ 2,352.7 (a) Includes $1,259.6 at September 30, 2016 related to the Company’s investment in FGL and $1,209.9 at September 30, 2015 related to the Company’s investments in FGL and Compass, which were classified as business held for sale and business in discontinued operations, respectively. See accompanying Report of Independent Registered Public Accounting Firm. SCHEDULE II (continued) HRG GROUP, INC. (Registrant Only) STATEMENTS OF OPERATIONS (In millions) Fiscal 2016 2015 2014 Revenues $ — $ — $ — Cost of revenues — — — Gross profit — — — Operating expenses: General and administrative 50.7 100.2 111.1 Acquisition related charges 0.2 0.4 4.2 Total operating expenses 50.9 100.6 115.3 Operating loss (50.9 ) (100.6 ) (115.3 ) Other income (expense): Equity in net (loss) income of subsidiaries (a) (214.8 ) (357.2 ) 207.7 Interest expense (143.1 ) (124.2 ) (89.7 ) Loss from the change in the fair value of the equity conversion feature of preferred stock — — (12.7 ) Gain on contingent purchase price reduction — 8.5 0.5 Other, net 2.0 15.2 0.1 Loss before income taxes (406.8 ) (558.3 ) (9.4 ) Income tax (benefit) expense (b) (208.0 ) (1.5 ) 0.9 Net (loss) (198.8 ) (556.8 ) (10.3 ) Less: Preferred stock dividends and accretion and loss on conversion — — 73.6 Net loss attributable to common and participating preferred stockholders $ (198.8 ) $ (556.8 ) $ (83.9 ) (a) Includes $(243.4) , $(243.5) , and $74.4 for Fiscal 2016 , 2015 and 2014 , respectively, related to the Company’s investments in FGL and Compass, which were classified as discontinued operations. (b) Includes income tax benefit of $( 206.2 ) for Fiscal 2016 related to classifying the Company’s ownership interest in FGL as held for sale See accompanying Report of Independent Registered Public Accounting Firm. SCHEDULE II (continued) HRG GROUP, INC. (Registrant Only) STATEMENTS OF CASH FLOWS (In millions) Fiscal 2016 2015 2014 Cash flows from operating activities: Net loss $ (198.8 ) $ (556.8 ) $ (10.3 ) Adjustments to reconcile net loss to net cash used in operating activities: Equity in net income of subsidiaries 214.8 357.2 (207.7 ) Dividends from subsidiaries 63.5 65.7 118.0 Depreciation of properties 0.3 0.5 0.2 Stock-based compensation 13.7 25.0 27.0 Amortization of debt issuance costs 2.7 4.4 3.5 Amortization of debt discount 3.3 1.8 1.5 Deferred income taxes (205.8 ) — — Loss from the change in the fair value of the equity conversion feature of preferred stock — — 12.7 Gain on contingent purchase price reduction — (8.5 ) (0.5 ) Changes in operating assets and liabilities: Accounts payable and accrued and other current liabilities (5.4 ) (35.4 ) 43.5 Other operating activities 1.8 64.4 (0.7 ) Net change in cash due to operating activities (109.9 ) (81.7 ) (12.8 ) Cash flows from investing activities: Capital contributions to consolidated subsidiaries (2.9 ) (406.4 ) (115.5 ) Capital expenditures (0.1 ) (1.2 ) (0.3 ) Net change in cash due to investing activities (3.0 ) (407.6 ) (115.8 ) Cash flows from financing activities: Dividends paid on preferred stock — — (28.6 ) Proceeds from senior secured notes — 409.6 400.0 Debt issuance costs — (6.8 ) (10.4 ) Common stock repurchased — (22.1 ) (65.6 ) Share based award tax withholding payments (17.8 ) (18.3 ) (6.5 ) Other financing activities 4.4 4.1 2.8 Net change in cash due to financing activities (13.4 ) 366.5 291.7 Net increase in cash and cash equivalents (126.3 ) (122.8 ) 163.1 Cash and cash equivalents at beginning of period 297.2 420.0 256.9 Cash and cash equivalents at end of period $ 170.9 $ 297.2 $ 420.0 See accompanying Report of Independent Registered Public Accounting Firm.

Schedule III - Supplemental Ins

Schedule III - Supplemental Insurance Information	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Supplementary Insurance Information [Abstract]
Supplementary Insurance Information, for Insurance Companies Disclosure [Text Block]	HRG GROUP, INC. AND SUBSIDIARIES Supplementary Insurance Information (In millions) As of or for the year ended 2016 2015 2014 Life Insurance (single segment): Future policy benefits, losses, claims and loss expenses $ 1,751.3 $ 1,856.0 $ 1,418.4 Net investment income 63.5 68.2 61.7 Benefits, claims, losses and settlement expenses (103.0 ) (70.6 ) (66.9 ) Other operating expenses (9.6 ) (13.4 ) (11.4 ) See accompanying Report of Independent Registered Public Accounting Firm.	Supplementary Insurance Information (In millions) As of or for the year ended 2016 2015 2014 Life Insurance (single segment): Future policy benefits, losses, claims and loss expenses $ 1,751.3 $ 1,856.0 $ 1,418.4 Net investment income 97.1 (114.0 ) 89.3 Benefits, claims, losses and settlement expenses 103.0 70.6 66.9 Other operating expenses (9.6 ) (13.4 ) (11.4 )

Schedule IV - Reinsurance

Schedule IV - Reinsurance	12 Months Ended
	Sep. 30, 2016
Supplemental Schedule of Reinsurance Premiums for Insurance Companies [Abstract]
Schedule IV - Reinsurance	HRG GROUP, INC. AND SUBSIDIARIES Reinsurance (In millions) Fiscal 2016 Gross Amount Ceded to other companies Assumed from other companies Net Amount Percentage of amount assumed to net Life insurance in force $ — $ — $ 244.5 $ 244.5 100.0 % Premiums and other considerations: Traditional life insurance premiums $ — $ — $ 5.7 $ 5.7 100.0 % Annuity product charges — — 96.3 96.3 100.0 % Total premiums and other considerations $ — $ — $ 102.0 $ 102.0 100.0 % Fiscal 2015 Gross Amount Ceded to other companies Assumed from other companies Net Amount Percentage of amount assumed to net Life insurance in force $ — $ — $ 255.5 $ 255.5 100.0 % Premiums and other considerations: Traditional life insurance premiums $ — $ — $ 3.9 $ 3.9 100.0 % Annuity product charges — — 94.2 94.2 100.0 % Total premiums and other considerations $ — $ — $ 98.1 $ 98.1 100.0 % Fiscal 2014 Gross Amount Ceded to other companies Assumed from other companies Net Amount Percentage of amount assumed to net Life insurance in force $ — $ — $ — $ — — % Premiums and other considerations: Traditional life insurance premiums $ — $ — $ 0.9 $ 0.9 100.0 % Annuity product charges — — 5.3 5.3 100.0 % Total premiums and other considerations $ — $ — $ 6.2 $ 6.2 100.0 % See accompanying Report of Independent Registered Public Accounting Firm.

Significant Accounting Polici38

Significant Accounting Policies and Practices and Recent Accounting Pronouncements (Policies)	12 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Financing Receivables [Text Block]	Funds Withheld Receivables with FGL - OTTI The Company’s available-for-sale securities included in the funds withheld portfolio related to the reinsurance agreements with FGL with unrealized losses are reviewed for potential other-than-temporary impairment (“OTTI”). In evaluating whether a decline in value is other-than-temporary, the Company 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. The Company also considers the ability and intent to hold the investment for a period of time to allow for a recovery of value. When assessing the Company’s intent to sell a debt security or if it is more likely than not the Company will be required to sell a debt security before recovery of its cost basis, the Company evaluates facts and circumstances such as, but not limited to, decisions to reposition the Company’s security portfolio, sale of securities to meet cash flow needs and sales of securities to capitalize on favorable pricing and tax planning strategies. In order to determine the amount of the credit loss for a security, the Company calculates the recovery value by performing a discounted cash flow analysis based on the current cash flows and future cash flows the Company expects to recover. The discount rate is the effective interest rate implicit in the underlying security. The effective interest rate is the original purchased yield or the yield at the date the debt security was previously impaired. The Company 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 OTTI is recognized. The Company includes the total OTTI recognized in “ Net investment gains (losses) ” on the face of the accompanying Consolidated Statements of Operations, with an offset for the amount of non-credit impairments recognized in AOCI. The Company discloses the amount of OTTI recognized in AOCI and other disclosures related to OTTI in Note 13 , Other Assets , and the accompanying Consolidated Statements of Comprehensive Income (Loss) .
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments Derivative assets and liabilities are reported at fair value in the Consolidated Balance Sheets. When hedge accounting is elected at inception, the Company formally designates the financial instrument as a hedge of a specific underlying exposure and documents both the risk management objectives and strategies for undertaking the hedge. Depending on the nature of derivatives designated as hedging instruments, changes in fair value are either offset against the change in fair value of the hedged assets or liability through earnings or recognized in equity through other comprehensive income until the hedged item is recognized. Any ineffective portion of a financial instrument’s change in fair value is recognized in earnings. For derivatives that do not qualify for hedge accounting treatment, the change in the fair value is recognized in earnings. Consumer Products Segment Derivative financial instruments are used by the Company’s Consumer Products segment principally in the management of its interest rate, foreign currency exchange rate and raw material price exposures. The Company’s Consumer Products segment does not hold or issue derivative financial instruments for trading or speculative purposes. Insurance Segment The Company’s insurance segment hedges certain portions of its economic exposure to product related equity market risk by entering into derivative transactions. Such derivative instruments are not designated as hedging instruments in accordance with hedge accounting with change in fair value recognized within “ Net investment gains (losses) ” in the accompanying Consolidated Statements of Operations. The Company purchases financial instruments and issues products that may contain embedded derivative instruments. If it is determined that the embedded derivative possesses economic characteristics that are not clearly and closely related to the economic characteristics of the host contract, and a separate instrument with the same terms would qualify as a derivative instrument, the embedded derivative is bifurcated from the host contract for measurement purposes. The embedded derivative is carried at fair value with changes in fair value reported in the accompanying Consolidated Statements of Operations. Corporate and Other Prior to exercising its option to convert its outstanding preferred stock on May 15, 2014 (except for one share of preferred stock that remains outstanding and only has information and governance rights), such outstanding preferred stock contained a conversion feature. If the Company were to have issued certain equity securities at a price lower than the conversion price of the respective preferred stock, the conversion price would have been adjusted downward to reflect the dilutive effect of the newly issued securities (a “down round” provision). In accordance with the guidance in ASC Topic 815, “Derivatives and Hedging,” the conversion feature was considered to be an embedded derivative that must be separately accounted for as a liability at fair value with any changes in fair value reported in current earnings. The embedded derivative was bifurcated from the host contracts as of the respective issuance dates, marked to fair value with the change in fair value shown separately in the accompanying Consolidated Statements of Operations.
Investment, Policy [Policy Text Block]	Investments The Company’s investments are reflected in “Other assets” in the accompanying Consolidated Balance Sheets and consisted of (i) marketable equity securities classified as trading and carried at fair value with unrealized gains and losses recognized in earnings and (ii) investments in debt securities with amortized cost approximating fair value that were designated available-for-sale (“AFS”) and carried at fair value with unrealized gains and losses included in “ Accumulated other comprehensive income (loss) ” (“AOCI”), net of deferred income taxes. Refer to Note 13 , Other Assets , for further detail.
Discontinued Operations, Policy [Policy Text Block]	Assets Held for Sale and Discontinued Operations The Company reports a business as held for sale when the criteria of Accounting Standard Codification (“ASC”) Topic 360, Property, Plant and Equipment (“ASC 360”) are met. A business classified as held for sale is recorded at the lower of its carrying amount or estimated fair value less cost to sell. If the carrying amount of the business exceeds its estimated fair value less cost to sell, a loss is recognized. Assets and liabilities related to a business classified as held for sale are segregated in the current and prior balance sheets in the period in which the business is classified as held for sale. Transactions between the business held for sale and businesses held for use that are expected to continue to exist after the disposal are not eliminated to appropriately reflect the continuing operations and balances held for sale. If a business is classified as held for sale after the balance sheet date but before the financial statements are issued or are available to be issued, the business continues to be classified as held and used in those financial statements when issued or when available to be issued. The Company reports the results of operations of a business as discontinued operations if a disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when the business is sold or classified as held for sale, in accordance with ASC 360 and Accounting Standards Update (“ASU”) No. 2014-08, Presentation of Financial Statements (Topic 2015) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (“ASU 2014-08”). The results of discontinued operations are reported in “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations for current and prior periods commencing in the period in which the business meets the criteria of a discontinued operation, and include any gain or loss recognized on closing or adjustment of the carrying amount to fair value less cost to sell. Transactions between the business held for sale and businesses held for use that are expected to continue to exist after the disposal are not eliminated to appropriately reflect the continuing operations and balances held for sale. The guidance above does not apply to oil and gas properties that are accounted for using the full-cost method of accounting as prescribed by the U.S. SEC (Regulation S-X, Rule 4-10, Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975) unless the disposal represents all or substantially all of a full cost pool as a discontinued operation. As discussed in Note 4 , Divestitures , on July 1, 2016, the Company entered into an agreement to sell all of its remaining oil and gas interests. Consequently, the Company’s investments in oil and gas properties have been reclassified as discontinued operations.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Postemployment Benefit Plans, Policy [Policy Text Block]	Employee Benefit Obligations The recognition and disclosure provisions of ASC Topic 715: “Compensation-Retirement Benefits” (“ASC 715”) requires recognition of the overfunded or underfunded status of defined benefit pension and postretirement plans as an asset or liability in the accompanying Consolidated Balance Sheets, and to recognize changes in that funded status in AOCI. In accordance with the measurement date provisions of ASC 715, the Company measures all of its defined benefit pension and postretirement plan assets and obligations as of September 30, which is the Company’s fiscal year end. Refer to Note 17 , Employee Benefit Obligations , for further detail.
Legal Matters and Contingencies [Text Block]	Legal Matters and Contingencies The Company records legal fees and accruals in accordance with ASC Topic 450, “Contingencies”. Contingencies arising from environmental remediation costs, regulatory judgments, claims, assessments, guarantees, litigation, recourse reserves, fines, penalties and other sources are recorded when deemed probable and reasonably estimable.
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of HRG and all other entities in which HRG has a controlling financial interest and those variable interest entities (“VIEs”) where the Company is the primary beneficiary. Intercompany accounts and transactions between businesses held for use have been eliminated. Results of operations of acquired companies are included from the dates of acquisition and for VIEs, from the dates that the Company became the primary beneficiary. At September 30, 2016 , the non-controlling interest component of total equity primarily represents the 42.2% share of Spectrum Brands and the 19.6% of FGL not owned by HRG. VIE is an entity that lacks equity investors or whose equity investors do not have a controlling financial interest in the entity through their equity investments. The entity that has a controlling financial interest in a VIE is referred to as the primary beneficiary and consolidates the VIE. A corporation is deemed to have a controlling financial interest and is the primary beneficiary of a VIE if it has both the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and an obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company, through its subsidiary, Salus, primarily uses VIEs for its securitization activities, in which Salus transfers whole loans into a trust or other vehicle such that the assets are legally isolated from the creditors of Salus. Assets held in a trust can only be used to settle obligations of the trust. The creditors of these trusts typically have no recourse to Salus except in accordance with the obligations under standard representations and warranties. When Salus is the servicer of whole loans held in a securitization trust, Salus has the power to direct the most significant activities of the trust. Salus consolidates a whole-loan securitization trust if it has the power to direct the most significant activities and also holds securities issued by the trust or has other contractual arrangements, other than standard representations and warranties, that could potentially be significant to the trust. See Note 6 , Securitizations and Variable Interest Entities for additional information on the Company’s investment in consolidated VIEs .
Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid temporary instruments purchased with original maturities of three months or less from date of purchase to be cash equivalents.
Receivables, Policy [Policy Text Block]	Receivables Trade accounts receivable are carried at net realizable value. The Company extends credit to its customers based upon an evaluation of the customer’s financial condition and credit history, but generally does not require collateral. The Company monitors its customers’ credit and financial condition based on changing economic conditions and will make adjustments to credit policies as required. Provisions for losses on uncollectible trade receivables are determined based on ongoing evaluations of the Company’s receivables, principally on the basis of historical collection experience and evaluations of the risks of nonpayment or return for a given customer. Refer to Note 9 , Receivables, net , for further detail.
Inventories	Inventories The Company’s inventories are valued at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out (“FIFO”) method.
Goodwill and Intangibles	Goodwill Goodwill reflects the excess of acquisition cost over the aggregate fair value assigned to identifiable net assets acquired. Goodwill is not amortized, but instead is assessed for impairment at least annually or more frequently if an event or circumstance indicates that an impairment loss may have been incurred between annual impairment tests. Goodwill has been assigned to reporting units for purposes of impairment testing based upon the relative fair value of the asset to each reporting unit. The Company performs its annual impairment test in the fourth quarter of its fiscal year. Consumer Products Segment The reporting units of Spectrum Brands are consistent with the product lines for the Consumer Products segment. Impairment of goodwill is evaluated by Spectrum Brands using a two-step approach. In the first step, the fair value of each reporting unit is compared to its carrying value, including goodwill. In estimating the fair value of their reporting units, Spectrum Brands uses a discounted cash flow methodology, which requires the estimation of future revenues, expenses, and capital expenditures and make assumptions about Spectrum Brands’ weighted average cost of capital and perpetuity growth rate, among other variables. Spectrum Brands tests the aggregate estimated fair value of the reporting units by comparison to Spectrum Brands’ total market capitalization, including both equity and debt capital. If the fair value of a reporting unit is less than its carrying value, step two is performed. For step two, the implied fair value of goodwill is calculated by deducting the fair value of all tangible and intangible net assets, including unrecognized intangible assets, of the reporting unit from the fair value of the reporting unit. If the implied fair value of goodwill is less than its carrying value, an impairment loss would be recognized equal to that excess. The fair values of the global batteries and appliances, hardware and home improvement, global pet supplies, home and garden and global auto care product lines, which are also Spectrum Brands’ reportable segments, exceeded their carrying values by 157% , 110% , 58% , 326% and 12% , respectively. As a result, a step two analysis was not required and there were no reporting units that were deemed at risk of impairment. Corporate and Other During Fiscal 2016 , the Company concluded that an interim impairment test of goodwill for its CorAmerica reporting unit was necessary. This conclusion was based on certain indicators of impairment, primarily related to an amendment, which became effective September 1, 2016, to an investment management agreement to which CorAmerica is a party. The amendment changed the asset management fee structure, which resulted in a significant decrease to the projected future revenues we expect from CorAmerica. In addition, the counterparty reduced its allocation of investments into commercial mortgage loans, which reduced the amount of new loan originations we expect from CorAmerica and reduced CorAmerica’s projected future revenues. As discussed above, during the third fiscal quarter of 2016, the Company determined that sufficient indicators of potential impairment existed to require an interim goodwill impairment analysis for the CorAmerica reporting unit. The Company estimated the fair value of the CorAmerica reporting unit using the income approach. Under the income approach, the Company calculated the fair value of the CorAmerica reporting unit based on the present value of estimated future cash flows. The Company’s estimate of discounted cash flows for each reporting unit required significant judgment. Cash flow projections were based on management’s estimates of revenue and operating margins, taking into consideration existing agreements, industry and market conditions. The discount rate used was based on the weighted-average cost of capital adjusted for the relevant risk associated with business-specific characteristics and the uncertainty related to CorAmerica’s ability to execute on the projected cash flows. The evaluation was management’s best estimate of projected fair values. Management’s estimate of implied fair value of goodwill was zero and, consequently, resulted in a goodwill impairment charge of $10.7 . The goodwill impairment charge was reflected in “ Impairments and bad debt expense ” on the accompanying Consolidated Statements of Operations for Fiscal 2016 . During the first fiscal quarter of 2015, the Company concluded that an interim impairment test of goodwill and indefinite-lived intangible assets for its Frederick’s of Hollywood Group Inc. (“FOH”) reporting unit was necessary. This conclusion was based on certain indicators of impairment, primarily related to the departure of Philip Falcone, the Company’s former Chief Executive Officer, in December of 2014 (the “2014 CEO Departure”), and subsequent change in strategic direction of FOH. The revised plan changed the focus from expansion to rationalization of the existing business and was expected to result in lower revenues and profitability with a reduced level of capital expenditure by the Company as compared to the levels of capital expenditure contemplated under prior management at the time of FOH’s acquisition in May of 2014. The Company estimated the fair value of the FOH reporting unit using a combination of the income and market multiple approaches. Under the income approach, the Company calculated the fair value of the FOH reporting unit based on the present value of estimated future cash flows. The Company’s estimate of discounted cash flows for each reporting unit required significant judgment. Cash flow projections are based on management’s estimates of revenue growth rates and operating margins, taking into consideration industry and market conditions, projected costs of closures, including the costs of exiting leases. The discount rate used is based on the weighted-average cost of capital adjusted for the relevant risk associated with business-specific characteristics and the uncertainty related to the FOH’s ability to execute on the projected cash flows. The market data utilized included publicly-traded prices and transaction values of comparable companies with operations considered to be similar to those of the Company’s reporting units. Collectively, these evaluations were management’s best estimate of projected fair values. Management’s estimate of implied fair value of goodwill of $16.2 was below the carrying value for the FOH reporting unit and, consequently, resulted in a goodwill impairment charge of $28.3 for Fiscal 2015 .
Intangibles with Definite or Estimable Useful Lives	Intangibles Intangibles with Indefinite Lives Indefinite-lived intangible assets (certain trade name intangible assets) are not amortized; but instead are tested for impairment at least annually in the fourth fiscal quarter or as triggering events or indicators of potential impairment are identified. Impairment of indefinite-lived intangible assets is assessed by comparing the estimated fair value of the identified trade names to their carrying value to determine if potential impairment exists. If the fair value is less than the carrying value, an impairment loss is recorded for the excess. The fair value of indefinite-lived intangible assets is determined using an income approach, the relief from royalty methodology, which requires management to make estimates and assumptions about future revenues, royalty rates, and the discount rate, among others. Intangibles Impairment Test Consumer Products Spectrum Brands performs its annual impairment test in the fourth quarter of its fiscal year. During Fiscal 2016 , the Company recognized $4.7 impairment on indefinite-lived intangible asset due to the reduction in value of certain tradenames in response to changes in management’s strategy. In connection with its annual impairment testing of indefinite-lived intangible assets, Spectrum Brands concluded that the fair values of its intangible assets exceeded their carrying values resulting in no impairment for 2015 and 2014 . Corporate and Other Prior to conducting the goodwill impairment test for the FOH reporting unit discussed above, the Company first evaluated the recoverability of FOH’s intangible assets. 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. Management estimated the fair value of the trade name and trademarks at $9.9 under this approach, which resulted in an impairment of $31.9 for Fiscal 2015. Both the goodwill impairment charge and the intangible assets impairment charge, totaling $60.2 , were reflected in “ Impairments and bad debt expense ” on the accompanying Consolidated Statements of Operations for Fiscal 2015. Effective April 19, 2015, FOHG, FOH and their subsidiaries filed for bankruptcy. Following the completion of the bankruptcy of FOHG, FOH and their subsidiaries, such entities ceased to be subsidiaries of HRG. Intangibles with Definite or Estimable Useful Lives Intangible assets are recorded at cost or at estimated fair value if acquired in a business combination. Customer lists, proprietary technology and certain trade name intangibles are amortized, using the straight-line method, over their estimated useful lives. The range and weighted average useful lives for definite-lived intangibles assets are as follows: Asset Type Range Weighted Average Customer relationships 2 to 20 years 18.5 years Technology assets 5 to 18 years 11.2 years Tradenames 5 to 13 years 11.4 years Definite-lived intangible assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be recoverable. If indicators of potential impairment are identified, the Company performs undiscounted cash flow analysis to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows expected to be generated by the asset did not exceed its carrying value. If impairment is determined to exist, any related impairment loss is calculated based on fair value. There were no triggering events identified during Fiscal 2016 , 2015 and 2014 that necessitated an impairment test of definite-lived intangible assets. Impairment reviews are conducted at the judgment of management when it believes that a change in circumstances in the business or external factors warrants a review. Circumstances such as the discontinuation of a product or product line, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses, or an adverse change in legal factors or in the business climate, among others, may trigger an impairment review. Refer to Note 12 , Goodwill and Intangibles, net , for further detail
Income Taxes	Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax laws or rates is recognized in the income in the period that includes the enactment date. The Company has the ability and intent to recover in a tax-free manner assets (or liabilities) with book/tax basis differences for which no deferred taxes have been provided, in accordance with ASC Topic 740, Income Taxes . The Company recognizes the effect of income tax positions only if those positions are more-likely-than-not to be sustained. Recognized income tax positions are measured at the largest amount that has a greater than 50% likelihood of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Accrued interest expense and penalties related to uncertain tax positions are recorded in “ Income tax expense (benefit) ” in the accompanying Consolidated Statements of Operations. Refer to Note 19 , Income Taxes , for further detail.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based compensation The fair values of restricted stock and restricted stock unit awards are determined based on the market price of HRG’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. HRG uses the simplified method to estimate the expected option term for stock option grants, as the Company does not have a sufficient history of stock option exercises to reliably estimate the expected option term. HRG recognizes stock based compensation expense in income on a straight line basis over the requisite service period for each separately vesting portion of such stock based compensation awards. In certain instances during Fiscal 2016, the Company repurchased restricted stock upon vesting from its current and former officers and employees to cover the minimum applicable statutory taxes.The Company classifies certain stock awards as liabilities. For these awards, the fair value is classified as a liability in the accompanying Consolidated Balance Sheets, and the liability is marked-to-market through net income at the end of each reporting period, and included in “ Selling, acquisition, operating and general expenses ” in the accompanying Consolidated Statements of Operations. Spectrum Brands measures the compensation expense of its stock-based compensation awards, which consist of restricted stock units, based on the fair value of the awards at the date of grant and recognizes these costs on a straight line basis over the requisite service period of the awards. The fair value of the restricted stock units is determined based on the market price of Spectrum Brands’ shares of common stock on the grant date. Refer to Note 18 , Stock-Based Compensation , for further detail.
Foreign Currency Translation	Foreign Currency Translation Local currencies are considered the functional currencies for most of the Company’s operations outside the United States (“U.S.”). Assets and liabilities of the Company’s foreign subsidiaries are translated at the rate of exchange existing at year-end, with revenues, expenses, and cash flows translated at the average of the monthly exchange rates. Adjustments resulting from translation of the financial statements are recorded as a component of equity in AOCI, including the effects of exchange rate changes on intercompany balances of a long-term investment nature. As of September 30, 2016 and 2015 , accumulated losses related to foreign currency translation adjustments of $92.4 and $87.3 (net of taxes and non-controlling interest), respectively, were reflected in the accompanying Consolidated Balance Sheets in AOCI. Foreign currency transaction gains and losses for transactions denominated in a currency other than the functional currency are reported in the accompanying Consolidated Statements of Operations in the period they occur. Exchange losses on foreign currency transactions aggregating $6.8 , $26.8 and $7.6 for Fiscal 2016 , 2015 and 2014 , respectively, are included in “ Other income (expense), net ” in the accompanying Consolidated Statements of Operations.
Revenue Recognition	Revenue Recognition Net Consumer and Other Product Sales The Company recognizes revenue from product sales generally upon delivery to the customer, or at the shipping point in situations where the customer picks up the product or where delivery terms so stipulate. This represents the point at which title and risks and rewards of ownership of the product are passed, provided that: there are no uncertainties regarding customer acceptance; there is persuasive evidence that an arrangement exists; the price to the buyer is fixed or determinable; and ability to collect is deemed reasonably assured. The provision for customer returns is based on historical sales and returns and other relevant information. The Company estimates and accrues the cost of returns, which are treated as a reduction of “ Net consumer and other product sales ” in the accompanying Consolidated Statements of Operations. The Company enters into promotional arrangements, primarily with retail customers, that entitle such retailers to earn cash rebates from the Company. These arrangements require the Company to estimate and accrue the costs of these programs, which are treated as a reduction of “ Net consumer and other product sales ” in the accompanying Consolidated Statements of Operations. The Company also enters into promotional arrangements that target the ultimate consumer. The costs associated with such arrangements are treated as either a reduction of “ Net consumer and other product sales ” or an increase of “ Cost of consumer products and other goods sold ,” based on the type of promotional program. The income statement presentation of the Company’s promotional arrangements complies with ASC Topic 605, “Revenue Recognition.” For all types of promotional arrangements and programs, the Company monitors its commitments under all promotional arrangements and uses various measures, including past experience, to determine amounts to be recorded for the estimate of the earned, but unpaid, promotional costs. The terms of the Company’s customer-related promotional arrangements and programs are tailored to each customer and are documented through written contracts, correspondence or other communications with the individual customers. The Company also enters into various arrangements, primarily with retail customers, which require the Company to make upfront cash payments in order to secure the right to distribute through such customers. The Company capitalizes these payments provided the payments are supported by a time or volume based arrangement with the retailer, and amortizes the associated payment over the appropriate time or volume based term of the arrangement. Capitalized payments are treated as a reduction of “ Net consumer and other product sales ” in the accompanying Consolidated Statements of Operations and a corresponding asset is reported in “ Other assets ” in the accompanying Consolidated Balance Sheets . Net Investment Income Dividends and interest income of Front Street and Salus and on the Reinsurance Agreements with FGL recorded in “ Net investment income ,” are recognized when earned, net of related expenses. Amortization of premiums and accretion of discounts on investments in fixed maturity securities related to the Reinsurance Agreements with FGL are reflected in “ Net investment income ” over the contractual terms of the investments in a manner that produces a constant effective yield. For asset-backed securities included in the fixed maturity AFS securities portfolios, which are related to the Reinsurance Agreements with FGL, the Company recognizes income using a constant effective yield based on anticipated prepayments and the estimated economic life of the securities. When actual prepayments differ significantly from originally anticipated prepayments, the effective yield is recalculated prospectively to reflect actual payments to date plus anticipated future payments. Any adjustments resulting from changes in effective yield are reflected in “ Net investment income ”. Net investment (losses) gains Net investment (losses) gains include realized losses and gains from the sale of investments, write-downs for OTTI of AFS investments related to the Reinsurance Agreements with FGL; dividends and interest income and changes in the fair value of Front Street’s funds withheld receivables with third parties; and gains and losses on derivative investments. Insurance and investment product fees and other Insurance premiums and product fees are reported in the accompanying Consolidated Statements of Operations within the caption “Insurance and investment product fees and other.” Insurance premiums for traditional life insurance products are recognized as revenue when due from the contractholder. Traditional life insurance products include those products with fixed and guaranteed premiums and benefits and consist primarily of term life insurance and certain annuities with life contingencies. Premium collections for fixed indexed and fixed rate annuities and immediate annuities without life contingency are reported as deposit liabilities (i.e., contractholder funds) instead of as revenues. Similarly, cash payments to policyholders are reported as decreases in the liability for contractholder funds and not as expenses. Sources of revenues for products accounted for as deposit liabilities are net investment income, surrender and other charges deducted from contractholder funds, and net realized gains (losses) on investments. Product fee revenue from deferred annuities is comprised of policy and contract fees charged for the cost of insurance policy administration and rider fees that are assessed on a monthly basis, and recognized as revenue when assessed and earned. Product fee revenue also includes surrender charges which are recognized and collected when the policy is surrendered.
Shipping and Handling Costs	Shipping and Handling Costs Shipping and handling costs, which are included in “ Selling, acquisition, operating and general expenses ” in the accompanying Consolidated Statements of Operations, include costs incurred with third-party carriers to transport products to customers and salaries and overhead costs related to activities to prepare the Company’s products for shipment at the Company’s distribution facilities. The Company’s shipping and handling costs were $294.7 , $272.9 and $260.3 during Fiscal 2016 , 2015 and 2014 , respectively.
Advertising Costs	Advertising Costs Advertising costs, which are included in “ Selling, acquisition, operating and general expenses ” in the accompanying Consolidated Statements of Operations, include agency fees and other costs to create advertisements, as well as costs paid to third parties to print or broadcast the Company’s advertisements and are expensed as incurred. The Company incurred advertising costs of $39.8 , $35.1 and $21.5 during Fiscal 2016 , 2015 and 2014 , respectively.
Research and Development Costs	Research and Development Costs Research and development costs are charged to “ Selling, acquisition, operating and general expenses ” in the period they are incurred. The Company incurred research and development costs of $58.7 , $51.3 and $47.9 during Fiscal 2016 , 2015 and 2014 , respectively.
Environmental Expenditures	Environmental Expenditures Environmental expenditures that relate to current operations or to conditions caused by past operations are expensed or capitalized as appropriate. The Company determines its liability for environmental matters on a site-by-site basis and records a liability at the time when it is probable that a liability has been incurred and such liability can be reasonably estimated. The estimated liability is not reduced for possible recoveries from insurance carriers. Estimated environmental remediation expenditures are included in the determination of the net realizable value recorded for assets held for sale.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) includes foreign currency translation gains and losses on assets and liabilities of foreign subsidiaries, effects of exchange rate changes on intercompany balances of a long-term nature and transactions designated as a hedge of a net investment in a foreign subsidiary, deferred gains and losses on derivative financial instruments designated as cash flow hedges, actuarial adjustments to pension plans, and unrealized gains (losses) and non-credit related OTTI on investment securities classified as AFS of business held for sale. Net unrealized gains and losses on investment securities classified as AFS by the business held for sale are reduced by deferred income taxes and adjustments to intangible assets that would have resulted had such gains and losses been realized. The foreign currency translation gains and losses for Fiscal 2016 , 2015 and 2014 were primarily attributable to the impact of translation of the net assets of Spectrum Brands’ European and Latin American operations, which primarily have functional currencies in Euros, Pounds Sterling, Mexican Peso and Brazilian Real. Refer to Note 16 , Shareholders’ Equity , for further detail.
Fair Value Measurements	Fair Value Measurements The Company’s measurement of fair value is based on assumptions used by market participants in pricing the asset or liability, which may include inherent risk, restrictions on the sale or use of an asset or non-performance risk, which may include the Company’s own credit risk. The Company’s estimate of an exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability (“exit price”) in the principal market, or the most advantageous market in the absence of a principal market, for that asset or liability, as opposed to the price that would be paid to acquire the asset or receive a liability (“entry price”). The Company categorizes financial instruments carried at fair value into a three-level fair value hierarchy, based on the priority of inputs to the respective valuation technique. The three-level hierarchy for fair value measurement is defined as follows: Level 1 — Values are unadjusted quoted prices for identical assets and liabilities in active markets accessible at the measurement date. Level 2 — Inputs include quoted prices for similar assets or liabilities in active markets, quoted prices from those willing to trade in markets that are not active, or other inputs that are observable or can be corroborated by market data for the term of the instrument. Such inputs include market interest rates and volatilities, spreads and yield curves. Level 3 — Certain inputs are unobservable (supported by little or no market activity) and significant to the fair value measurement. Unobservable inputs reflect the Company’s best estimate of what hypothetical market participants would use to determine a transaction price for the asset or liability at the reporting date based on the best information available in the circumstances. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, an investment’s level within the fair value hierarchy is based on the lower level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. When a determination is made to classify an asset or liability within Level 3 of the fair value hierarchy, the determination is based upon the significance of the unobservable inputs to the overall fair value measurement. Because certain securities trade in less liquid or illiquid markets with limited or no pricing information, the determination of fair value for these securities is inherently more difficult. However, Level 3 fair value investments may include, in addition to the unobservable or Level 3 inputs, observable components, which are components that are actively quoted or can be validated to market-based sources. Funds Withheld Receivables, Fixed Maturity Securities, Equity Securities and Other Invested Assets The Company 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 the Company will then consistently apply the valuation methodology to measure the security’s fair value. The Company’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. The Company uses observable and unobservable inputs in its valuation methodologies. Observable inputs include benchmark yields, reported trades, broker-dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers and reference data. In addition, market indicators and industry and economic events are monitored and further market data will be acquired when certain thresholds are met. For certain security types, additional inputs may be used, or some of the inputs described above may not be applicable. For broker-quoted only securities, quotes from market makers or broker-dealers are obtained from sources recognized to be market participants. Management believes the broker quotes are prices at which trades could be executed based on historical trends executed at broker-quoted or slightly higher prices. The Company did not adjust prices received from third parties as of September 30, 2016 and 2015 . However, the Company does analyze the third-party valuation methodologies and its related inputs to perform assessments to determine the appropriate level within the fair value hierarchy. Derivatives The fair values of the embedded derivatives in Front Street’s assumed FIA business from FGL are derived using market indices, pricing assumptions and historical data. The significant unobservable inputs used in the fair value measurement of the embedded derivatives in Front Street’s assumed FIA business are market value of option, interest swap rates, mortality multiplier, surrender rates, and non-performance spread. The mortality multiplier at September 30, 2016 and 2015 was applied to the Annuity 2000 mortality tables. Significant increases or decreases in the market value of an option in isolation would result in a higher or lower, respectively, fair value measurement. Significant increases or decreases in interest swap rates, mortality multiplier, surrender rates, or non-performance spread in isolation would result in a lower or higher, respectively, fair value measurement. Generally, a change in any one unobservable input would not result in a change in any other unobservable input. Spectrum Brands’ derivative assets and liabilities are valued on a recurring basis using internal models, which are based on market observable inputs including interest rate curves and both forward and spot prices for currencies and commodities, which are generally based on quoted or observed market prices and classified as Level 2. The fair value of certain derivatives is estimated using pricing models based on contracts with similar terms and risks. Modeling techniques assume market correlation and volatility, such as using prices of one delivery point to calculate the price of the contract’s different delivery point. The nominal value of interest rate transactions is discounted using applicable forward interest rate curves. In addition, by applying a credit reserve which is calculated based on credit default swaps or published default probabilities for the actual and potential asset value, the fair value of Spectrum Brands’ derivative assets reflects the risk that the counterparties to these contracts may default on the obligations. Likewise, by assessing the requirements of a reserve for non-performance which is calculated based on the probability of default by Spectrum Brands, it adjusts its derivative liabilities to reflect the price at which a potential market participant would be willing to assume Spectrum Brands’ liabilities. The Company has not changed its valuation techniques in measuring the fair value of any derivative assets and liabilities during the year. Refer to Note 7 , Fair Value of Financial Instruments , for further detail. Refer to the “Reinsurance” section above for an explanation of the fair value measurements used to account Front Street Cayman’s reinsurance agreements.
Restructuring and Related Charges	Restructuring and Related Charges Restructuring charges include, but are not limited to the costs of one-time termination benefits such as severance costs and retention bonuses, and contract termination costs consisting primarily of lease termination costs. Related charges, as defined by the Company, include, but are not limited to, other costs directly associated with exit and relocation activities, including impairment of property and other assets, departmental costs of full-time incremental employees, and any other items related to the exit or relocation activities. Costs for such activities are estimated by management after evaluating detailed analyses of the costs to be incurred. Liabilities from restructuring and related charges are recorded for estimated costs of facility closures, significant organizational adjustments and measures undertaken by management to exit certain activities. Costs for such activities are estimated by management after evaluating detailed analyses of the costs to be incurred. Such liabilities could include amounts for items such as severance costs and related benefits, impairment of property and equipment and other current or long term assets, lease termination payments and any other items directly related to the exit activities. Restructuring and related charges associated with manufacturing and related initiatives are recorded in “ Cost of consumer products and other goods sold ”. Restructuring and related charges reflected in cost of goods sold include, but are not limited to, termination and related costs associated with manufacturing employees, asset impairments relating to manufacturing initiatives and other costs directly related to the manufacturing components of a restructuring initiative. Restructuring and related charges associated with administrative functions are recorded in operating expenses, such as initiatives impacting sales, marketing, distribution or other non-manufacturing related functions reflected in “ Selling, acquisition, operating and general expenses ”. Restructuring and related charges reflected in operating expenses include, but are not limited to, termination and related costs, any asset impairments relating to the administrative functions and other costs directly related to the administrative components of the restructuring initiatives implemented. See Note 20 , Restructuring and Related Charges , for further detail.
Revenue Recognition, Customer Acquisitions [Policy Text Block]	Acquisition and Integration Related Charges Acquisition and integration related charges include, but are not limited to, transaction costs such as banking, legal, accounting and other professional fees directly related to both consummated acquisitions and acquisition targets, termination and related costs for transitional and certain other employees, integration related professional fees and other post business combination expenses associated with integration activity.
Restructuring and Related Charges	Benefit expenses for deferred annuity and FIA policies related to the Reinsurance Agreements with FGL include index credits and interest credited to contractholder account balances and benefit claims incurred during the period in excess of contract account balances. For the periods from Fiscal 2014 through Fiscal 2016, the interest crediting rates associated with funds invested ranged from 0.0% to 6.0% for deferred annuities and FIAs, combined . Other changes in policy reserves include the change in the fair value of the FIA embedded derivative and the change in the reserve for secondary guarantee benefit payments. For immediate annuities, policy benefit claims are charged to expense in the period that the claims are incurred. Benefits and other changes in policy reserves also include changes in the fair value of the insurance liabilities with third parties.
Interest Expense, Policy [Policy Text Block]	Interest Expense Interest expense on the Company’s short-term and long-term debt is recognized as due and any associated premiums, discounts, and costs are amortized (accreted) over the term of the related borrowing utilizing the effective interest method. Interest expense also includes fees on the Company’s credit facilities.
Earnings Per Share, Policy [Policy Text Block]	Earnings per Share (“EPS”) The Company computes net income (loss) per common share in accordance with ASC Topic 260, “Earnings per Share.” Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average shares outstanding for the period. Diluted net income (loss) per share is calculated in the same manner, but shares outstanding are adjusted to reflect the potential dilution that would occur if unvested options, warrants, restricted stock units and unvested restricted stock awards were vested and if outstanding preferred stock was converted to common stock. The dilutive effects of such stock-based compensation awards are calculated using the treasury stock method. In periods where losses are recorded, inclusion of potentially dilutive securities in the calculation would decrease the loss per common share and therefore they are not added to the weighted average number of shares outstanding due to their anti-dilutive effect. Refer to Note 21 , Earnings Per Share , for further detail.
Reclassifications and Retrospective Adjustments	Reclassifications 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.
Change in Accounting Method	Newly Adopted Accounting Standards Debt Issuance Costs In April 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs (“ASU 2015-03”). The accounting guidance requires that debt issuance costs related to a recognized debt liability be reported in the accompanying Consolidated Balance Sheets as a direct deduction from the carrying amount of that debt liability. Current guidance generally requires entities to capitalize costs paid to third parties that are directly related to issuing debt and that otherwise wouldn’t be incurred, and present those amounts separately as deferred charges. The Company elected to early adopt ASU 2015-03 effective March 31, 2016. The Company applied the new guidance on a retrospective basis, wherein the balance sheet of each individual period presented was adjusted to reflect the period-specific effects of applying the new guidance. The reclassification of unamortized debt issuance costs resulted in reductions in other assets and debt of $101.8 and reductions in assets and liabilities of business held for sale of $4.1 as of September 30, 2015. Other than this reclassification, the adoption of this guidance did not have an impact in the Company’s Consolidated Financial Statements , debt issuance costs continue to be capitalized and amortized to interest expense using the effective interest method over the lives of the related debt agreements. Refer to Note 15 , Debt , for further detail. Simplifying the Accounting for Measurement-Period Adjustments In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments (“ASU 2015-16”). ASU 2015-16 simplifies the presentation of provisional amounts recognized in a business combination during the measurement period (one year from the date of acquisition). Whereas the prior guidance required retrospective adjustment of prior periods, ASU 2015-16 eliminates this requirement. The Company adopted ASU 2015-16 effective the first day of Fiscal 2016 and all subsequent measurement period adjustments are recorded in the period identified, resulting in the recognition of adjustments to goodwill of $3.3 as of September 30, 2016 related to Spectrum Brands’ acquisition of Armored AutoGroup Parent Inc. (“AAG”). See Note 12 , Goodwill and Intangibles, net for adjustments to goodwill. Balance Sheet Classification of Deferred Taxes In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes (“ASU 2015-17”). ASU 2015-17 requires that the presentation of deferred tax assets and liabilities be classified as noncurrent on the balance sheet instead of separating deferred taxes into current and noncurrent amounts. The new guidance requires all deferred tax assets and liabilities to be presented as noncurrent as the separate current classification results in little to no benefit to users of the financial statements because the classification does not generally align with the time period in which the recognized deferred tax amounts are expected to be recovered or settled. The Company elected to early adopt ASU 2015-07 effective March 31, 2016. The Company applied the new guidance on a retrospective basis, resulting in a reclassification reducing both deferred tax assets and deferred tax liabilities by $39.1 in the accompanying Consolidated Balance Sheets at September 30, 2015. Refer to Note 19 , Income Taxes , for further detail. Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In March 2016, the FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting (“ASU 2016-09”) . ASU 2016-09 provides for changes to the accounting for share-based payment awards issued to employees, primarily income taxes upon award vesting or settlement, cash flow presentations of excess tax benefits and employee withheld taxes paid, as well as an entity forfeiture policy election. ASU 2016-09 is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted for any interim or annual period. The Company has elected to early adopt ASU 2016-09 effective as if adopted the first day of the fiscal year, October 1, 2015. Under the new guidance, all excess tax benefits and tax deficiencies related to employee stock compensation will be recognized within income tax expense. Under prior guidance, excess tax benefits were recognized to additional paid-in capital and tax deficiencies were only recognized to income tax expense to the extent they exceeded the pool of excess tax benefits. As of September 30, 2015, there was $28.4 of unrecognized deferred tax assets attributable to excess tax benefits that were not previously recognized as they did not reduce income taxes payable. The cumulative adjustment for the adoption of ASU 2016-09 did not have an impact on net equity as the incremental deferred tax assets were fully offset by a corresponding increase in the deferred tax asset valuation allowance as of September 30, 2015. The adoption of the new standard impacted the Company’s previously reported quarterly results for the recognition of excess tax benefits in the Company’s provision for income taxes rather than paid in capital. Further, as part of the adoption, the Company elected to account for forfeitures in compensation cost as they occur.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Asset-based Loans Allowance for Credit Losses The Company’s asset-based loans at September 30, 2016 and 2015 of $35.0 and $226.7 , respectively, are reflected in “Other assets” in the accompanying Consolidated Balance Sheets. Originated asset-based loans that are intended to be held in the Company’s portfolio are stated at the principal amount outstanding, adjusted for an allowance for credit losses. The delinquency status is based upon the contractual terms of the loans. At September 30, 2016 , the Company had delinquent loans with a net carrying value of $30.1 . The allowance for credit losses represents the Company’s estimate of probable losses inherent in its lending activities and is initially established upon origination of a loan. The allowance for credit losses does not include amounts related to accrued interest receivable, as accrued interest receivable is reversed when a loan is placed on nonaccrual status. The adequacy of the allowance for credit losses on a combined loan basis is being constantly evaluated. The Company will charge loans off against its allowance for credit losses when it becomes evident that the Company will not fully collect the balance of the loan. The provision for credit losses related to the loan portfolio is charged to “ Impairments and bad debt expense ” in the accompanying Consolidated Statements of Operations. Included in the allowance for credit losses are reserves that are maintained to cover uncertainties that affect the Company’s estimate of probable losses, including domestic and global economic uncertainty and large single name defaults. This collective allowance for credit losses is calculated using loss rates delineated by risk rating and loan type. Factors considered when assessing loss rates include the value of the underlying collateral, if applicable, the industry of the obligor, and the obligor’s liquidity and other financial indicators along with certain qualitative factors. If necessary, a specific allowance is also established for loans if they are deemed to be individually impaired. A loan is considered impaired when, based on current information and events, it is probable that Company will be unable to collect all amounts due, including principal and/or interest, according to the contractual terms of the agreement. Once a loan has been identified as potentially impaired, management measures impairment based on the present value of payments expected to be received, discounted at the loans’ original effective contractual interest rates, or discounted at the portfolio average contractual annual percentage rate. Impaired loans may also be measured based on observable market prices, or for loans that are solely dependent on the collateral for repayment, the estimated fair value of the collateral less estimated costs to sell. If the recorded investment in impaired loans exceeds this amount, a specific allowance is established as a component of the allowance for loan losses. Credit Quality Indicators The Company monitors credit quality as indicated by various factors and utilizes such information in its evaluation of the adequacy of the allowance for credit losses. The Company is a non-bank asset-based lender, who uses a bank-compatible risk rating scale as a guide as to the relative risk of the loan. This scale places primary reliance on a loan’s cash-flow as a source of repayment, as compared to Company’s primary reliance on the sale or liquidation of collateral. The Company’s accounting and credit teams review all substandard loans for any potential impairment on a quarterly basis. The likelihood of collectibility in accordance with the contractual terms of a loan is, in large part, dependent upon the assessed level of risk associated with the specific loan. Borrowers provide the Company with financial information, in accordance with the loan agreement. Additionally, the Company performs further credit due diligence, such as conducting site visits to the borrowers, as well as obtaining collateral appraisals as a measure of safeguard against decline in loans’ collateral values. The Company internally risk rates loans based on individual criteria on at least a quarterly basis. The internal rating that is assigned to a loan provides a view as to the relative risk of each loan. The Company employs an internal risk rating scale to establish a view of the credit quality of each loan. This scale is based on the credit classifications of assets as prescribed by industry standards for the banking industry. The internal risk rating scale is separated into the following groups: • Pass - Loans with standard, acceptable levels of credit risk. The Company scores these loans between 1 and 5; • Special mention - Loans that have potential weaknesses that deserve close attention, and which, if left uncorrected, may result in deterioration of the Company’s credit position at some future date. The Company scores these loans as a 6; • Substandard - Loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified must have a well defined weakness or weaknesses and are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Although substandard loans in the aggregate may have a distinct potential for loss, an individual loan’s loss potential does not have to be distinct for the asset to be rated substandard. The Company scores these loans as 7; and • Doubtful - Loans that have all the weaknesses inherent in those classified as Substandard with the added characteristic that the weaknesses make collection or liquidation in full improbable based on currently existing facts, conditions, and values. The Company scores these loans as an 8.
Reinsurance Accounting Policy [Policy Text Block]	Reinsurance Front Street Re (Cayman) Ltd. (“Front Street Cayman”) has entered into various reinsurance agreements on a funds withheld basis, meaning that funds are withheld by the ceding company from the coinsurance premium owed to Front Street Cayman as collateral for Front Street Cayman’s payment obligations. Accordingly, the collateral assets remain under the ultimate ownership of the ceding company. Front Street Cayman manages the assets supporting reserves in accordance with the internal investment policy of the ceding companies and applicable law. Front Street Cayman has entered into such reinsurance agreements with FGL, as well as third parties as further described below. For segment reporting purposes, at the inception date of the reinsurance transactions, Front Street elected to apply the fair value option to account for its funds withheld receivables, non-funds withheld assets and future policyholder benefits reserves related to its assumed reinsurance. For consolidated reporting, the results from Front Street’s assumed reinsurance business with FGL is reported on FGL’s historical basis. Upon completion of the FGL Merger, the Company’s consolidated results will reflect all reinsurance business on the fair value option. Reinsurance Agreements with FGL On December 31, 2012, following regulatory approval, Front Street Cayman entered into a coinsurance agreement (the “Cayman Reinsurance Agreement”) with FGL. Pursuant to the Cayman Reinsurance Agreement, Front Street Cayman reinsured a 10% quota share percentage of certain FGL annuity liabilities. Effective September 17, 2014, FGL entered into a second reinsurance treaty (the “MYGA Treaty”, and together with the Cayman Reinsurance Agreement, the “Reinsurance Agreements with FGL”) with Front Street Cayman whereby FGL ceded 30% of any new business of its multi-year guaranteed deferred annuity (“MYGA”) block of business on a funds withheld basis. This treaty was subsequently terminated as to new business effective April 30, 2015, but remains in effect for policies ceded to Front Street Cayman with an effective date between September 17, 2014 and April 30, 2015. At September 30, 2016 and 2015 , Front Street had $978.8 and $1,058.0 , respectively, of funds withheld receivables and $1,119.5 and $1,226.8 , respectively, of insurance reserves related to the Reinsurance Agreements with FGL. The funds withheld receivables portfolio related to the Reinsurance Agreements with FGL consists of investments in debt and equity securities that are carried at fair value with unrealized gains and losses included in AOCI, net of associated intangibles “shadow adjustments” and deferred income taxes. The funds withheld receivables portfolio also includes cash, derivatives and accrued income. The liabilities for contractholder funds for deferred annuities consist of contract account balances that accrue to the benefit of the contractholders, excluding surrender charges and other liabilities. The liabilities for fixed index annuities (“FIA”) consist of the value of the host contract plus the value of the embedded derivative. The embedded derivative is carried at fair value in the accompanying Consolidated Balance Sheets with changes in fair value reported in “Benefits and other changes in policy reserves” in the accompanying Consolidated Statements of Operations. Liabilities for immediate annuities without life contingencies are recorded at the present value of future benefits. Liabilities for investment-type contracts are calculated by multiplying the benefit ratio by the cumulative assessments recorded from contract inception through the balance sheet date plus interest. If experience or assumption changes result in a new benefit ratio, the reserves are adjusted to reflect the changes. The liabilities for future policy benefits and claim reserves life contingent pay-out annuity policies are computed using assumptions for investment yields, mortality and withdrawals based principally on generally accepted actuarial methods and assumptions at the time of contract issue. The investment yield assumptions for life contingent pay-out annuities range from 0.8% to 6.0% . Reinsurance agreements with third parties 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 annuity business to Front Street Cayman, on a funds withheld basis. At September 30, 2016 and 2015 , Front Street had $125.8 and $148.3 , respectively, of funds withheld receivables and $119.0 and $145.7 , respectively, of insurance reserves related to this transaction. On October 31, 2014, Front Street Cayman purchased Ability Re from Ability Re Holdings. The Ability Re acquisition consisted of long-term care reinsurance business. The acquired reinsurance agreements complement Front Street Cayman’s existing in force long-duration insurance liabilities. At September 30, 2016 and 2015 , Front Street had $295.6 and $357.5 , respectively, of funds withheld receivables and $271.5 and $348.4 , respectively, of insurance reserves related to this transaction. During Fiscal 2015, Front Street Cayman also closed three additional reinsurance transactions with unaffiliated parties. At September 30, 2016 and 2015 , Front Street had $250.2 and $146.3 , respectively, of funds withheld receivables and $241.3 and $135.1 , respectively, of insurance reserves related to these transactions. Front Street elected to apply the fair value option to account for its funds withheld receivables, non-funds withheld assets and future policyholder benefits reserve related to its assumed reinsurance with third parties. 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 by the cedant. The non-funds withheld assets held by Front Street, backing the future policyholder benefits reserve, are measured at fair value. Policy loans included in the funds withheld receivables with third parties are measured at amortized cost, which approximates fair value. Front Street uses a discounted cash flows approach to measure the fair value of the future policyholder benefits reserve. The cash flows associated with future policy premiums and 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 mortality, morbidity, lapse, discount rate for non-performance risk, discount rate for risk margin, surrenders, etc. Mortality relates to the occurrence of death. Mortality assumptions are based upon the experience of the cedant as well as past and emerging industry experience, when available. Morbidity relates to the occurrence of a claim status and is a key assumption for the long term care business. Morbidity assumptions are based upon the experience of the cedant as well as past and emerging industry experience, when available. Mortality and morbidity assumptions may be different by sex, underwriting class and policy type. Assumptions are also made for future mortality and morbidity improvements. Policies are terminated through surrenders and maturities, where surrenders represent the voluntary terminations of policies by policyholders and maturities are determined by policy contract terms. Surrender assumptions are based upon cedant experience adjusted for expected future conditions. As of December 31, 2015, Front Street began discounting the liability cash flows by using the market yields on the underlying assets backing the liabilities plus a risk margin to reflect uncertainty and adjusts the discount rate to reflect the credit risk of Front Street. In prior periods, the discount rate was based on risk free rates plus non-performance spreads plus a risk margin and a factor to reflect own credit risk. The change in discount rate methodology reduced the fair value of the Front Street future policyholder benefit liability by $7.0 at December 31, 2015. 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. Refer to Note 7 , Fair Value of Financial Instruments , for further detail. Use of Estimates and Assumptions The Company periodically, and at least annually, reviews the assumptions associated with reserves for policy benefits and product guarantees. With respect to the Reinsurance Agreements with FGL, as part of the assumption review process in Fiscal 2016, changes were made to the surrender rates and earned rates to bring assumptions in line with current and expected future experience; in Fiscal 2015 , changes were made to the earned rates and the guaranteed option costs; and in Fiscal 2014 , changes were made to the changes were made to the surrender rates, earned rates and future index credits. The assumption changes associated with the Reinsurance Agreements with FGL resulted in an increase in insurance reserves of $1.0 in Fiscal 2016 , an increase in insurance reserves of $0.8 in Fiscal 2015 , and a decrease in insurance reserves of $0.4 in Fiscal 2014 . With respect to the reinsurance agreements with third parties, as part of the assumption review process in Fiscal 2016 , changes were made to morbidity and premium rate increases to bring assumptions in line with current and expected future experience; in Fiscal 2015 , changes were made to morbidity; and in Fiscal 2014 , there were no changes made as part of the assumption review process. The assumption changes associated with the reinsurance agreements with third parties resulted in a decrease in reserves of $1.6 in Fiscal 2016 and an increase in insurance reserves of $12.0 in Fiscal 2015 .
Subsequent Events, Policy [Policy Text Block]	Subsequent Events ASC Topic 855, “Subsequent Events” (“ASC 855”), establishes general standards of accounting and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. ASC 855 requires the Company to evaluate events that occur after the balance sheet date through the date the Company’s financial statements are issued and to determine whether adjustments to or additional disclosures in the financial statements are necessary. The Company has evaluated subsequent events through the date these financial statements were issued. See Note 4, Divestitures, for discussion of the extension of the outside termination for the completion of the FGL Merger Agreement from November 7, 2016 to February 8, 2017 , and Note 15 , Debt , for Spectrum Brands’ redemption of the remaining $129.7 aggregate principal amount of 6.375% Notes, as well as Spectrum Brands’ replacement of all of its U.S. dollar-denominated term loans with new U.S. dollar-denominated term loans that carry lower interest rate margins. See Note 1 , Basis of Presentation and Nature of Operations , for the announcement that Mr. Omar Asali, President, Chief Executive Officer and a director of the Company, plans to leave the Company and the Company’s review of strategic alternatives. No other significant events occurred subsequent to September 30, 2016 .

Significant Accounting Polici39

Significant Accounting Policies and Practices and Recent Accounting Pronouncements Significant Accounting Policies and Practices and Recent Accounting Pronouncements (Tables)	12 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment [Table Text Block]	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Plant and equipment held under capital leases are amortized on a straight-line basis over the shorter of the lease term or estimated useful life of the asset; such amortization is included in depreciation expense. The Company uses accelerated depreciation methods for income tax purposes. Useful lives for property, plant and equipment are as follows: Asset Type Range Buildings and improvements 20 to 40 years Machinery and equipment 2 to 15 years Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. The Company records gains and losses on the disposition or retirement of property, plant and equipment based on the net book value and any proceeds received. Long-lived fixed assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Circumstances such as the discontinuation of a product or product line, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses or an adverse change in legal factors or in the business climate, among others, may trigger an impairment review. If such indicators are present, the Company performs undiscounted cash flow analyses to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows generated did not exceed the carrying value of the asset. If impairment is determined to exist, any related impairment loss is calculated based on fair value. There were no triggering events identified during the year that necessitated an impairment test over property, plant and equipment. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Refer to Note 11 , Property, Plant and Equipment, net , for further detail. Property, plant and equipment, net in the accompanying Consolidated Balance Sheets consist of the following: September 30, 2016 2015 Land, buildings and improvements $ 196.9 $ 192.2 Machinery, equipment and other 553.1 495.1 Capitalized leases 130.0 97.3 Construction in progress 57.7 51.8 Properties, plant and equipment at cost 937.7 836.4 Less: Accumulated depreciation 394.3 326.9 Total properties, plant and equipment, net $ 543.4 $ 509.5
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The range and weighted average useful lives for definite-lived intangibles assets are as follows: Asset Type Range Weighted Average Customer relationships 2 to 20 years 18.5 years Technology assets 5 to 18 years 11.2 years Tradenames 5 to 13 years 11.4 years September 30, 2016 September 30, 2015 Cost Accumulated Amortization Net Cost Accumulated Amortization Net Customer relationships $ 984.8 $ (302.9 ) $ 681.9 $ 985.2 $ (247.4 ) $ 737.8 Technology assets 237.2 (96.7 ) 140.5 238.6 (78.1 ) 160.5 Trade names 165.7 (89.1 ) 76.6 165.4 (73.7 ) 91.7 $ 1,387.7 $ (488.7 ) $ 899.0 $ 1,389.2 $ (399.2 ) $ 990.0

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Sep. 30, 2016
Business Acquisition [Line Items]
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances	he changes in the carrying amounts of goodwill and intangible assets are as follows: Intangible Assets Goodwill Indefinite Lived Definite Lived Total Balance at September 30, 2014 $ 1,524.8 $ 1,215.9 $ 917.2 $ 2,133.1 Acquisitions (Note 3) 1,054.7 341.5 184.9 526.4 Impairments (Note 2) (28.3 ) (31.9 ) — (31.9 ) Deconsolidation in connection to bankruptcy of a subsidiary (16.2 ) (9.9 ) — (9.9 ) Periodic amortization — — (87.8 ) (87.8 ) Effect of translation (47.6 ) (25.3 ) (24.3 ) (49.6 ) Balance at September 30, 2015 2,487.4 1,490.3 990.0 2,480.3 Adjustments 3.3 1.0 3.2 4.2 Impairments (Note 2) (10.7 ) (4.7 ) — (4.7 ) Periodic amortization — — (93.9 ) (93.9 ) Effect of translation (1.6 ) (13.1 ) (0.3 ) (13.4 ) Balance at September 30, 2016 $ 2,478.4 $ 1,473.5 $ 899.0 $ 2,372.5
Company's unaudited pro forma results	The following unaudited pro forma combined financial information presents the Company’s pro forma results for Fiscal 2015 had the results of AAG been combined as of October 1, 2013: Fiscal 2015 2014 (Unaudited) Pro forma revenues $ 4,985.5 $ 5,078.0 Pro forma net loss (517.5 ) (71.4 ) Pro forma net loss per common share attributable to controlling interest - basic (2.61 ) (0.44 ) Pro forma net loss per common share attributable to controlling interest - diluted (2.61 ) (0.44 )
Summary of acquisition and integration related charges incurred	The following table summarizes acquisition and integration related charges incurred by the Company for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 Armored AutoGroup $ 14.6 $ 21.8 $ — HHI Business 13.3 12.0 11.1 European IAMS and Eukanuba 3.5 9.3 — Salix 2.1 10.7 — Other 3.8 7.3 13.3 Total acquisition and integration related charges $ 37.3 $ 61.1 $ 24.4
European IAMS and Eukanuba [Member]
Business Acquisition [Line Items]
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances	The values allocated to intangible assets and the weighted average useful lives are as follows: Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 25.5 Indefinite Technology 3.6 8 Customer relationships 10.5 15 Total intangibles acquired $ 39.6
Summary of fair value of assets acquired and liabilities assumed	The calculation of the purchase price and purchase price allocation is as follows: Purchase Price Cash consideration $ 115.7 Purchase Price Allocation Inventories, net $ 16.3 Properties, plant and equipment, net 58.3 Goodwill 4.0 Intangibles, net 39.6 Other assets 2.9 Accounts payable and other accrued liabilities (2.7 ) Other liabilities (2.7 ) Total net assets acquired $ 115.7
AAG Acquisition [Member]
Business Acquisition [Line Items]
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances	Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 295.0 Indefinite Technology 41.0 10 Licensing agreements 19.0 10 Customer relationships 63.0 15 Total intangibles acquired $ 418.0
Summary of fair value of assets acquired and liabilities assumed	The calculation of purchase price and purchase price allocation, including measurement period adjustments is as follows: Purchase Price Cash consideration $ 929.3 Purchase Price Allocation Cash and cash equivalents $ 30.9 Receivables, net 156.5 Inventories, net 82.5 Properties, plant and equipment net 37.6 Goodwill 975.4 Intangibles, net 418.0 Other assets 24.7 Accounts payable and other current liabilities (119.2 ) Debt (540.0 ) Other liabilities (137.1 ) Total net assets acquired $ 929.3
Salix Animal Health LLC [Member]
Business Acquisition [Line Items]
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances	The values allocated to intangible assets and the weighted average useful lives are as follows: Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 17.0 Indefinite Technology 2.1 17 Definite-lived tradenames 1.0 13 Customer relationships 35.4 13 Total intangibles acquired $ 55.5
Summary of fair value of assets acquired and liabilities assumed	The calculation of the purchase price and purchase price allocation is as follows: Purchase Price Cash consideration $ 146.8 Contingent consideration 1.5 Total purchase price $ 148.3 Purchase Price Allocation Cash and cash equivalents $ 0.5 Receivables, net 10.7 Inventories, net 17.0 Properties, plant and equipment net 1.2 Goodwill 71.5 Intangibles, net 55.5 Other assets 2.5 Accounts payable and other current liabilities (8.5 ) Other liabilities (2.1 ) Total net assets acquired $ 148.3
The Liquid Fence Company [Member]
Business Acquisition [Line Items]
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances	The values allocated to intangible assets and the weighted average useful lives are as follows: Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 5.1 Indefinite Technology 20.5 17 Customer relationships 1.3 15 Total intangibles acquired $ 26.9
Summary of fair value of assets acquired and liabilities assumed	Purchase Price Cash consideration $ 24.8 Promissory note 9.5 Contingent consideration 1.5 Total purchase price $ 35.8 Purchase Price Allocation Cash and cash equivalents $ 0.1 Receivables. net 1.1 Inventories, net 2.1 Property, plant and equipment, net 0.1 Goodwill 7.1 Intangibles. net 26.9 Accounts payable and other current liabilities (1.6 ) Total net assets acquired $ 35.8
Tell Manufacturing [Member]
Business Acquisition [Line Items]
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances	The values allocated to intangible assets and the weighted average useful lives are as follows: Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 4.0 Indefinite Customer relationships 8.5 13 Total intangibles acquired $ 12.5
Summary of fair value of assets acquired and liabilities assumed	The calculation of the purchase price and purchase price allocation is as follows: Purchase Price Cash consideration $ 30.3 Purchase Price Allocation Cash and cash equivalents $ 1.1 Receivables. net 6.0 Inventories, net 7.2 Property, plant and equipment, net 1.5 Intangibles. net 12.5 Goodwill 7.1 Other assets 0.6 Accounts payable and other current liabilities (5.7 ) Total net assets acquired $ 30.3
Ability Re [Member]
Business Acquisition [Line Items]
Summary of fair value of assets acquired and liabilities assumed	The following table summarizes the consideration paid by Front Street Cayman for Ability Re: Purchase Price Cash paid at November 3, 2014 close $ 17.9 Cash purchase price adjustments (1.5 ) Contingent consideration premium increase benefit 2.8 Total purchase price $ 19.2 Purchase Price Allocation Cash and cash equivalents $ 8.5 Funds withheld receivables 359.5 Insurance reserves (346.9 ) Other liabilities (1.9 ) Total net assets acquired $ 19.2

Divestitures Divestitures (Tabl

Divestitures Divestitures (Tables)	12 Months Ended
	Sep. 30, 2016
Divestitures [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	The following table summarizes the major categories of assets and liabilities of discontinued operations in the accompanying Consolidated Balance Sheets at September 30, 2015: September 30, 2015 Assets Cash and cash equivalents $ 34.0 Receivables, net 19.1 Properties, including oil and natural gas properties, net 288.9 Other assets 1.1 Total assets of discontinued operations $ 343.1 Liabilities Debt $ 325.9 Accounts payable and other current liabilities 33.6 Other liabilities 39.1 Total liabilities of discontinued operations $ 398.6 (4) Divestitures The following table summarizes the components of “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations at Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 (Loss) income from discontinued operations, net of tax attributable to FGL $ (265.1 ) $ 147.1 $ 155.0 Income (loss) from discontinued operations, net of tax attributable to Compass 40.8 (368.6 ) (67.7 ) (Loss) income from discontinued operations, net of tax $ (224.3 ) $ (221.5 ) $ 87.3 FGL Merger Agreement On November 8, 2015, FGL, Anbang, AB Infinity, and Merger Sub entered into the FGL Merger Agreement, which was amended by the parties on November 3, 2016. Pursuant to the FGL Merger Agreement and subject to the terms and conditions set forth therein, Merger Sub will merge with and into FGL, with FGL continuing as the surviving entity, which will become a direct, wholly-owned subsidiary of AB Infinity and an indirect, wholly-owned subsidiary of Anbang. Pursuant to the FGL Merger Agreement, at the effective time of the FGL Merger, each issued and outstanding share of FGL common stock, subject to certain exceptions, will be canceled and converted automatically into the right to receive $26.80 per share in cash, without interest. The completion of the FGL Merger is subject to the satisfaction of a number of closing conditions, including the receipt of regulatory approvals from the Iowa Insurance Division, New York Department of Financial Services, Vermont Department of Financial Regulation, China Insurance Regulatory Commission, and the Committee on Foreign Investment in the United States (“CFIUS”). Anbang continues to work on securing the remaining required regulatory approvals and the parties are committed to securing such approvals, however, the closing of the FGL Merger, and the timing thereof, is subject to the regulatory review and approval process, none of which can be assured. In the event that the FGL Merger Agreement is terminated, under specified circumstances, FGL may be required to pay a termination fee to Anbang and its subsidiaries of $51.5 . At September 30, 2016 , the Company determined that its ownership interest in FGL met the criteria established by ASC 360 to classify it as held for sale. The following table summarizes the major categories of assets and liabilities of FGL classified as held for sale in the accompanying Consolidated Balance Sheets at September 30, 2016 and 2015 : September 30, 2016 September 30, 2015 Assets Investments, including loans and receivables from affiliates $ 21,140.9 $ 19,206.7 Cash and cash equivalents 863.9 501.8 Accrued investment income 213.7 191.2 Reinsurance recoverable 3,463.9 3,578.7 Deferred tax assets — 189.1 Properties, plant and equipment, net 18.5 14.4 Deferred acquisition costs and value of business acquired, net 1,065.5 1,048.6 Other assets 335.1 246.0 Write-down of assets of business held for sale to fair value less cost to sell (362.8 ) — Total assets of business held for sale $ 26,738.7 $ 24,976.5 Liabilities Insurance reserves $ 23,944.6 $ 22,560.1 Debt 398.8 295.9 Accounts payable and other current liabilities 57.0 43.7 Deferred tax liabilities 9.9 — Other liabilities 689.9 518.8 Total liabilities of business held for sale $ 25,100.2 $ 23,418.5 The balances included in the accompanying Consolidated Balance Sheets and in the table above reflect transactions between the businesses held for sale and businesses held for use that are expected to continue to exist after the closing of the FGL Merger. Such transactions are not eliminated to reflect the continuing operations and balances held for sale. As a result, adjustments to the carrying value of certain intercompany assets recorded by FGL, were reversed upon consolidation in the Company’s Consolidated Financial Statements . Below is a summary of the impact of such intercompany balances in the accompanying Consolidated Balance Sheets : September 30, 2016 September 30, 2015 Assets Funds withheld receivable $ 978.8 $ 1,058.0 Other assets 15.1 15.9 Assets of business held for sale 1,375.5 1,769.8 Total assets $ 2,369.4 $ 2,843.7 Liabilities Insurance reserves $ 1,119.5 $ 1,226.8 Debt 63.0 330.7 Accounts payable and other current liabilities — 1.6 Other liabilities — 11.0 Liabilities of business held for sale 1,186.9 1,273.6 Total liabilities $ 2,369.4 $ 2,843.7 The carrying value of the Company’s interest in FGL was higher than the fair value less cost to sell based on the sales price at September 30, 2016 and as a result, the Company recorded a write-down of assets of business held for sale of $362.8 at September 30, 2016 . In accordance with ASU 2014-08, the Company has determined that the FGL Merger Agreement represented a strategic shift for the Company and, accordingly, has presented the results of operations for FGL as discontinued operations in the accompanying Consolidated Statements of Operations . The following table summarizes the components of “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 Revenues: Insurance premiums $ 69.9 $ 58.5 $ 55.6 Net investment income (a) 922.7 850.8 760.2 Net investment gains (losses) (b) 27.6 (2.0 ) 306.7 Insurance and investment product fees and other 126.8 89.2 68.3 Total revenues 1,147.0 996.5 1,190.8 Operating costs and expenses: Benefits and other changes in policy reserves 790.9 578.4 787.5 Selling, acquisition, operating and general expenses 118.3 112.8 102.3 Amortization of intangibles 78.6 41.8 97.5 Total operating costs and expenses 987.8 733.0 987.3 Operating income 159.2 263.5 203.5 Interest expense (22.0 ) (23.6 ) (22.5 ) Other income (expense), net 4.8 (5.0 ) (4.0 ) Write-down of assets of business held for sale to fair value less cost to sell (c) (362.8 ) — — Net (loss) income before income taxes (220.8 ) 234.9 177.0 Income tax expense (d) 44.3 87.8 22.0 Net (loss) income (265.1 ) 147.1 155.0 Less: net income attributable to noncontrolling interest 19.0 23.1 12.9 Net (loss) income - attributable to controlling interest $ (284.1 ) $ 124.0 $ 142.1 (a) Included in the net investment income attributable to FGL is interest income of $4.1 , $4.5 and $4.5 for Fiscal 2016 , 2015 and 2014 , respectively, on debt instruments issued by entities consolidated by HRG as they will continue to exist following the closing of the FGL Merger. The corresponding interest expense is recorded in continuing operations in the accompanying Consolidated Statements of Operations . (b) Included in “ Net investment gains (losses) ” are charges related to the change in expected recovery rates of asset-based loans. Such charges are presented as “ Impairments and bad debt expense ” on the Company’s accompanying Consolidated Statements of Operations . (c) FGL’s net income during Fiscal 2016 and the increase in unrealized gains on FGL’s investment portfolio resulted in an increase of the Company’s carrying value in FGL that was above the fair value that the Company expects to receive as part of the sale which write-down of carrying value of the assets of business held for sale to fair value less cost to sell of $362.8 . Such write-down could be partially reversed if the carrying value of FGL decreases in future reporting periods. Upon completion of the FGL Merger, the amount of AOCI related to FGL will be recognized through (loss) income from discontinued operations on the statement of operations and could result in a gain from discontinued operations. (d) Included in the income tax expense for Fiscal 2016 was $15.2 of income tax expense primarily related to the establishment of a deferred tax liability of $367.9 at September 30, 2016 as a result of classifying HRG’s ownership interest in FGL as held for sale, partially offset by the recognition of a $94.7 deferred tax asset related to realized capital losses primarily from the Compass Sale and $258.0 reduction of valuation allowances on HRG’s net operating and capital loss carryforwards expected to offset the tax effects of the FGL Merger. The excess deferred tax liability of $15.2 was mainly related to the Company’s estimated alternative minimum taxes. Compass Asset Sale and Compass Sale Compass was formed on February 14, 2013 through transactions between subsidiaries of EXCO Resources, Inc.’s (“EXCO”) and HRG, resulting in the formation of the Compass general partner and the partnership. Under the terms of the respective agreements, Compass acquired certain oil and natural gas assets from EXCO. Immediately after the closing and the consummation of the transactions, the ownership in the Compass partnership was 73.5% by HRG and 24.5% by EXCO and 2.0% by the Compass general partner. In addition, HRG and EXCO each own a 50.0% member interest in the Compass general partner and each have equal representation on the general partner’s board of directors. As of September 30, 2014, the ownership of the Partnership and General Partnership translated into an economic ownership of Compass of 74.4% . On October 6, 2014, HGI Energy entered into an agreement to buy from EXCO their remaining 25.5% economic interest in Compass for $118.8 (the “ 25.5% Compass Acquisition”). The transaction closed on October 31, 2014 resulting in HGI Energy owning an economic interest of 99.8% in Compass and 100.0% of the ownership interests in the general partner of Compass. As a result of this transaction, Compass became a consolidated subsidiary of the Company. As discussed in Note 1 , Basis of Presentation and Nature of Operations , on December 1, 2015, Compass completed the sale of its oil and gas interests located in the Holly, Waskom and Danville Fields in East Texas and North Louisiana. The Company accounted for the sale in accordance with ASC Topic 932, Property, Plant and Equipment: Extractive Activities - Oil and Gas. Further, as discussed in Note 1 , Basis of Presentation and Nature of Operations , on July 1, 2016, the Company entered into the Compass Sale Agreement. The Company’s interest in Compass met all of the held for sale criteria established by ASC 360 on July 1, 2016. During the fourth quarter of Fiscal 2016, the transactions contemplated by the Compass Sale Agreement were consummated and Compass was sold to a third party. The disposal represents all of the remaining oil and gas properties that were accounted for using the full-cost method as of Fiscal 2016 . The following table summarizes the major categories of assets and liabilities of discontinued operations in the accompanying Consolidated Balance Sheets at September 30, 2015: September 30, 2015 Assets Cash and cash equivalents $ 34.0 Receivables, net 19.1 Properties, including oil and natural gas properties, net 288.9 Other assets 1.1 Total assets of discontinued operations $ 343.1 Liabilities Debt $ 325.9 Accounts payable and other current liabilities 33.6 Other liabilities 39.1 Total liabilities of discontinued operations $ 398.6 In accordance with ASU 2014-08, the Company has determined that the Compass Sale represented a strategic shift for the Company and, accordingly, has presented the results of operations for Compass as discontinued operations in the accompanying Consolidated Statements of Operations . The following table summarizes the components of “ Net (loss) income from discontinued operations ” in the accompanying Consolidated Statements of Operations at Fiscal 2016 , 2015 and 2014 . Prior to obtaining control of Compass on October 31, 2014, the Company consolidated its 74.4% proportionate share of the operations of the equity method investment in Compass, using a gross presentation. Fiscal 2016 includes results of Compass’ operation through August 23, 2016, the date of the Compass Sale. Fiscal 2016 2015 2014 Revenues: Oil and natural gas revenues $ 40.2 $ 107.4 $ 147.0 Operating costs and expenses: Oil and natural gas direct operating costs 38.2 85.9 69.6 Selling, acquisition, operating and general expenses 22.8 62.0 50.0 Impairments and bad debt expense 93.2 485.1 81.0 Total operating costs and expenses 154.2 633.0 200.6 Operating loss (114.0 ) (525.6 ) (53.6 ) Interest expense (5.9 ) (9.9 ) (7.7 ) Gain upon gaining control of equity method investment — 141.2 — Gain on sale of oil and gas properties 105.6 — — Other income (loss), net 1.5 25.7 (6.4 ) Gain on disposal 53.6 — — Net income (loss) 40.8 (368.6 ) (67.7 ) Less: net income (loss) attributable to noncontrolling interest 0.1 (1.1 ) — Net income (loss) attributable to common and participating preferred stockholders $ 40.7 $ (367.5 ) $ (67.7 )

Divestitures Disposal Groups, I

Divestitures Disposal Groups, Including Discontinued Operations, Disclosure (Tables)	12 Months Ended
	Sep. 30, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Groups, Including Discontinued Operations [Table Text Block]	, the Company determined that its ownership interest in FGL met the criteria established by ASC 360 to classify it as held for sale. The following table summarizes the major categories of assets and liabilities of FGL classified as held for sale in the accompanying Consolidated Balance Sheets at September 30, 2016 and 2015 : September 30, 2016 September 30, 2015 Assets Investments, including loans and receivables from affiliates $ 21,140.9 $ 19,206.7 Cash and cash equivalents 863.9 501.8 Accrued investment income 213.7 191.2 Reinsurance recoverable 3,463.9 3,578.7 Deferred tax assets — 189.1 Properties, plant and equipment, net 18.5 14.4 Deferred acquisition costs and value of business acquired, net 1,065.5 1,048.6 Other assets 335.1 246.0 Write-down of assets of business held for sale to fair value less cost to sell (362.8 ) — Total assets of business held for sale $ 26,738.7 $ 24,976.5 Liabilities Insurance reserves $ 23,944.6 $ 22,560.1 Debt 398.8 295.9 Accounts payable and other current liabilities 57.0 43.7 Deferred tax liabilities 9.9 — Other liabilities 689.9 518.8 Total liabilities of business held for sale $ 25,100.2 $ 23,418.5 The following table summarizes the components of “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations at Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 (Loss) income from discontinued operations, net of tax attributable to FGL $ (265.1 ) $ 147.1 $ 155.0 Income (loss) from discontinued operations, net of tax attributable to Compass 40.8 (368.6 ) (67.7 ) (Loss) income from discontinued operations, net of tax $ (224.3 ) $ (221.5 ) $ 87.3 Fiscal 2016 2015 2014 Revenues: Oil and natural gas revenues $ 40.2 $ 107.4 $ 147.0 Operating costs and expenses: Oil and natural gas direct operating costs 38.2 85.9 69.6 Selling, acquisition, operating and general expenses 22.8 62.0 50.0 Impairments and bad debt expense 93.2 485.1 81.0 Total operating costs and expenses 154.2 633.0 200.6 Operating loss (114.0 ) (525.6 ) (53.6 ) Interest expense (5.9 ) (9.9 ) (7.7 ) Gain upon gaining control of equity method investment — 141.2 — Gain on sale of oil and gas properties 105.6 — — Other income (loss), net 1.5 25.7 (6.4 ) Gain on disposal 53.6 — — Net income (loss) 40.8 (368.6 ) (67.7 ) Less: net income (loss) attributable to noncontrolling interest 0.1 (1.1 ) — Net income (loss) attributable to common and participating preferred stockholders $ 40.7 $ (367.5 ) $ (67.7 ) Below is a summary of the impact of such intercompany balances in the accompanying Consolidated Balance Sheets : September 30, 2016 September 30, 2015 Assets Funds withheld receivable $ 978.8 $ 1,058.0 Other assets 15.1 15.9 Assets of business held for sale 1,375.5 1,769.8 Total assets $ 2,369.4 $ 2,843.7 Liabilities Insurance reserves $ 1,119.5 $ 1,226.8 Debt 63.0 330.7 Accounts payable and other current liabilities — 1.6 Other liabilities — 11.0 Liabilities of business held for sale 1,186.9 1,273.6 Total liabilities $ 2,369.4 $ 2,843.7 The following table summarizes the components of “ (Loss) income from discontinued operations, net of tax ” in the accompanying Consolidated Statements of Operations for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 Revenues: Insurance premiums $ 69.9 $ 58.5 $ 55.6 Net investment income (a) 922.7 850.8 760.2 Net investment gains (losses) (b) 27.6 (2.0 ) 306.7 Insurance and investment product fees and other 126.8 89.2 68.3 Total revenues 1,147.0 996.5 1,190.8 Operating costs and expenses: Benefits and other changes in policy reserves 790.9 578.4 787.5 Selling, acquisition, operating and general expenses 118.3 112.8 102.3 Amortization of intangibles 78.6 41.8 97.5 Total operating costs and expenses 987.8 733.0 987.3 Operating income 159.2 263.5 203.5 Interest expense (22.0 ) (23.6 ) (22.5 ) Other income (expense), net 4.8 (5.0 ) (4.0 ) Write-down of assets of business held for sale to fair value less cost to sell (c) (362.8 ) — — Net (loss) income before income taxes (220.8 ) 234.9 177.0 Income tax expense (d) 44.3 87.8 22.0 Net (loss) income (265.1 ) 147.1 155.0 Less: net income attributable to noncontrolling interest 19.0 23.1 12.9 Net (loss) income - attributable to controlling interest $ (284.1 ) $ 124.0 $ 142.1

Derivative Financial Instrume43

Derivative Financial Instruments Derivative Financial Instruments (Tables)	12 Months Ended
	Sep. 30, 2016
Derivative [Line Items]
Schedule of Derivative Instruments [Table Text Block]	Spectrum Brands had the following commodity swap contracts outstanding as of September 30, 2016 and 2015 : September 30, 2016 September 30, 2015 Notional Contract Value Notional Contract Value Zinc swap contracts (tons) 6.7 $ 12.8 10.8 $ 22.2 Brass swap contracts (tons) 1.0 4.0 1.8 8.5 Spectrum Brands’ interest rate swap derivative financial instruments at September 30, 2016 and 2015 were as follows: September 30, 2016 September 30, 2015 Notional Remaining Years Notional Remaining Years Interest rate swaps - fixed $ 300.0 0.5 $ 300.0 1.5 Spectrum Brands had the following commodity swaps outstanding as of September 30, 2016 and 2015 : September 30, 2016 September 30, 2015 Notional Contract Value Notional Contract Value Silver (troy oz.) 31 $ 0.6 25 $ 0.4
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	The fair value of outstanding derivatives recorded in the accompanying Consolidated Balance Sheets were as follows: September 30, Asset Derivatives Classification 2016 2015 Derivatives designated as hedging instruments: Foreign exchange contracts Receivables, net $ 5.5 $ 5.2 Commodity swaps Receivables, net 2.9 — Foreign exchange contracts Other assets 0.1 0.4 Total asset derivatives designated as hedging instruments 8.5 5.6 Derivatives not designated as hedging instruments: Call option receivable from FGL Funds withheld receivables 11.3 5.4 Call options Other assets 5.9 1.0 Foreign exchange contracts Receivables, net 0.2 0.4 Total asset derivatives $ 25.9 $ 12.4 September 30, Liability Derivatives Classification 2016 2015 Derivatives designated as hedging instruments: Interest rate swaps Accounts payable and other current liabilities $ 0.7 $ 1.4 Interest rate swaps Other liabilities 0.4 1.2 Commodity swaps Accounts payable and other current liabilities 0.1 4.7 Commodity swaps Other liabilities — 0.8 Foreign exchange contracts Accounts payable and other current liabilities 1.7 1.5 Foreign exchange contracts Other liabilities 0.1 — Total liability derivatives designated as hedging instruments 3.0 9.6 Derivatives not designated as hedging instruments: Embedded derivatives in Front Street's assumed FIA business Insurance reserves 131.2 142.3 Foreign exchange contracts Accounts payable and other current liabilities 0.2 0.1 Foreign exchange contracts Other liabilities — 11.0 Commodity contracts Accounts payable and other current liabilities — 0.1 Total liability derivatives $ 134.4 $ 163.1
Summary of Gain (Loss) Recognized in Income on Derivatives	During Fiscal 2016 , 2015 and 2014 , the Company recognized the following gains and losses on its derivatives : Fiscal Classification Derivatives Not Designated as Hedging Instruments 2016 2015 2014 Revenues: Net investment gains (losses) Call options $ 3.8 $ (7.6 ) $ 25.7 Operating costs and expenses: Cost of consumer products and other goods sold Commodity swaps $ — $ (0.1 ) $ (1.0 ) Benefits and other changes in policy reserves Embedded derivatives in Front Street's assumed FIA business 11.1 8.5 (10.3 ) Other income (expense), net Foreign exchange contracts 5.5 (13.5 ) 3.1

Securitizations and Variable 44

Securitizations and Variable Interest Entities Securitizations and Variable Interest Entities (Tables)	12 Months Ended
	Sep. 30, 2016
Securitizations and Variable Interest Entities [Abstract]
Schedule of Variable Interest Entities	The table below summarizes select information related to the CLO vehicle in which Salus held a variable interest at September 30, 2016 and 2015 : September 30, 2016 2015 Maximum loss exposure $ 29.3 $ 197.8 Asset-based loans receivable $ 29.3 $ 197.8 Cash and other assets 13.7 85.8 Total assets of consolidated VIE $ 43.0 $ 283.6 Senior, Secured $ — $ 219.2 Subordinated 135.2 137.6 Long-term debt 135.2 356.8 Other liabilities — 0.7 Total liabilities of consolidated VIE $ 135.2 $ 357.5

Fair Value of Financial Instr45

Fair Value of Financial Instruments Fair Value of Financial Instruments (Tables)	12 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Assets and Liabilities Carrying at Fair Value on Recurring Basis	September 30, 2016 September 30, 2015 Assets Level 1 Level 2 Level 3 Fair Value Level 1 Level 2 Level 3 Fair Value Fixed maturity and equity securities included in funds withheld receivables $ 69.9 $ 1,387.1 $ 78.1 $ 1,535.1 $ 8.4 $ 1,555.0 $ 74.7 $ 1,638.1 Derivatives: Call option receivable from FGL included in funds withheld receivables — 11.3 — 11.3 — 5.4 — 5.4 Call options — 5.9 — 5.9 — 1.0 — 1.0 Foreign exchange contracts — 5.8 — 5.8 — 6.0 — 6.0 Commodity contracts — 2.9 — 2.9 — — — — Corporate fixed maturity securities AFS — — — — — — 14.1 14.1 Equity securities - trading — — — — 32.8 — — 32.8 Other invested assets — — — — — — 2.8 2.8 Total financial assets $ 69.9 $ 1,413.0 $ 78.1 $ 1,561.0 $ 41.2 $ 1,567.4 $ 91.6 $ 1,700.2 Liabilities Front Street future policyholder benefit liability $ — $ — $ 631.8 $ 631.8 $ — $ — $ 629.2 $ 629.2 Derivatives: Embedded derivatives in Front Street's assumed FIA business — — 131.2 131.2 — — 142.3 142.3 Commodity contracts — 0.1 — 0.1 — 5.6 — 5.6 Interest rate contracts — 1.1 — 1.1 — 2.6 — 2.6 Foreign exchange contracts — 2.0 — 2.0 — 12.6 — 12.6 Total financial liabilities $ — $ 3.2 $ 763.0 $ 766.2 $ — $ 20.8 $ 771.5 $ 792.3
Schedule of Unobservable Inputs Used for Level Three Fair Value Measurements of Financial Instruments on Recurring Basis	Quantitative information regarding significant unobservable inputs used for recurring Level 3 fair value measurements of financial instruments carried at fair value as of September 30, 2016 and 2015 were as follows: Fair Value at Range (Weighted average) Assets September 30, September 30, Valuation Technique Unobservable Input(s) September 30, September 30, 2015 Corporate fixed maturity securities $ — $ 14.1 Broker-quoted Offered quotes —% 83% Other invested assets — 2.8 Discounted Cash Flow Probability of collection —% 50% Discount rate —% 10% Funds withheld receivables Fixed maturity and equity securities 35.2 39.1 Matrix pricing Quoted prices 98% - 122% (109%) 100% - 122% (112%) Fixed maturity securities 5.4 19.2 Loan Recovery Value Recovery rate 56% - 100% (82%) 6% - 12% (8%) Fixed maturity securities 35.7 6.7 Broker-quoted Offered quotes 97% - 100% (100%) 99% - 103% (101%) Loan participations 1.8 9.7 Loan Recovery Value Recovery rate 52% - 100% (71%) 100% Total $ 78.1 $ 91.6 Liabilities Front Street future policyholder benefit liability $ 631.8 $ 629.2 Discounted cash flow Non-performance risk spread 0.32% 0.16% - 0.46% Risk margin to reflect uncertainty 0.50% 0.50% - 1.00% Embedded derivatives in Front Street’s assumed FIA business 131.2 142.3 Discounted cash flow Market value of option 0% - 27% (2%) 0% - 32% (1%) SWAP rates 1% 2% Mortality multiplier 80% 80% Surrender rates 0.50% - 75% (10%) 0.50% - 75% (13%) Non-performance risk spread 0.25% 0.25% Total $ 763.0 $ 771.5
Changes in Fair Value of Financial Instruments	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 Fiscal 2016 , 2015 and 2014 . 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. Fiscal 2016 Balance at Beginning of Period Total Gains (Losses) Net transfer In (Out) of Level 3 (a) Balance at End of Period Included in Earnings Included in AOCI Purchases Sales Settlements Assets Corporate fixed maturity securities $ 14.1 $ (0.5 ) $ — $ — $ (13.6 ) $ — $ — $ — Other invested assets 2.8 2.7 — — — (5.5 ) — — Funds withheld receivables 74.7 (3.6 ) — 36.2 (34.4 ) — 5.2 78.1 Total assets at fair value $ 91.6 $ (1.4 ) $ — $ 36.2 $ (48.0 ) $ (5.5 ) $ 5.2 $ 78.1 Balance at Beginning Total (Gains) Losses Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Liabilities Front Street future policyholder benefit liability $ 629.2 $ 59.5 $ — $ — $ — $ (56.9 ) $ — $ 631.8 Embedded derivatives in Front Street’s assumed FIA business 142.3 (11.1 ) — — — — — 131.2 Total liabilities at fair value $ 771.5 $ 48.4 $ — $ — $ — $ (56.9 ) $ — $ 763.0 (a) During Fiscal 2016 , the net transfer to Level 3 was exclusively from Level 2. The transfers into Level 3 were related to changes in the primary pricing source and changes in the observability of external information used in determining the fair value. Fiscal 2015 Balance at Beginning Total Gains (Losses) Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Assets Contingent purchase price reduction receivable $ 41.5 $ 8.5 $ — $ — $ — $ (50.0 ) $ — $ — Corporate fixed maturity securities 16.3 (2.2 ) — — — — — 14.1 Other invested assets — (16.3 ) — — — — 19.1 2.8 Funds withheld receivables 58.9 (0.5 ) — 30.4 (14.1 ) — — 74.7 Total assets at fair value $ 116.7 $ (10.5 ) $ — $ 30.4 $ (14.1 ) $ (50.0 ) $ 19.1 $ 91.6 Balance at Beginning Total (Gains) Losses Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Liabilities Front Street future policyholder benefit liability $ 151.3 $ 24.3 $ — $ 444.2 $ — $ 9.4 $ — $ 629.2 Embedded derivatives in Front Street’s assumed FIA business 150.8 (8.5 ) — — — — — 142.3 Total liabilities at fair value $ 302.1 $ 15.8 $ — $ 444.2 $ — $ 9.4 $ — $ 771.5 (a) During Fiscal 2015 , the net transfer to Level 3 was related to a loan receivable previously classified as a related party loan. Fiscal 2014 Balance at Beginning of Period Total Gains (Losses) Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Assets Contingent purchase price reduction receivable $ 41.0 $ 0.5 $ — $ — $ — $ — $ — $ 41.5 Corporate fixed maturity securities — — — 16.3 — — — 16.3 Equity securities - trading 10.7 1.3 — 1.5 — (13.5 ) — — Funds withheld receivables 34.6 1.5 — 23.5 (0.7 ) — — 58.9 Total assets at fair value $ 86.3 $ 3.3 $ — $ 41.3 $ (0.7 ) $ (13.5 ) $ — $ 116.7 Balance at Beginning of Period Total (Gains) Losses Net transfer In (Out) of Balance at End of Included in Included in Purchases Sales Settlements Liabilities Front Street future policyholder benefit liability $ — $ 7.0 $ — $ 150.6 $ — $ (6.3 ) $ — $ 151.3 Embedded derivatives in Front Street's assumed FIA business 140.5 10.3 — — — — — 150.8 Equity conversion feature of preferred stock 330.8 12.7 — — — (343.5 ) — — Total liabilities at fair value $ 471.3 $ 30.0 $ — $ 150.6 $ — $ (349.8 ) $ — $ 302.1
Schedule of Assets and Liabilities not Measured at Fair Value	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 in the accompanying Consolidated Balance Sheets are summarized as follows: September 30, 2016 Level 1 Level 2 Level 3 Fair Value Carrying Amount Assets (a) Asset-based loans, included in other assets $ — $ — $ 35.0 $ 35.0 $ 35.0 Policy loans, included in funds withheld receivables — — 8.5 8.5 8.5 Total financial assets $ — $ — $ 43.5 $ 43.5 $ 43.5 Liabilities (a) Investment contracts, included in contractholder funds and other insurance reserves $ — $ — $ 922.9 $ 922.9 $ 988.3 Total debt (b) — 5,700.1 29.1 5,729.2 5,430.9 Total financial liabilities $ — $ 5,700.1 $ 952.0 $ 6,652.1 $ 6,419.2 September 30, 2015 Level 1 Level 2 Level 3 Fair Value Carrying Amount Assets (a) Asset-based loans, included in other assets $ — $ — $ 226.7 $ 226.7 $ 226.7 Policy loans, included in funds withheld receivables — — 9.0 9.0 9.0 Other invested assets, included in other assets — — 2.5 2.5 2.5 Total financial assets $ — $ — $ 238.2 $ 238.2 $ 238.2 Liabilities (a) Investment contracts, included in contractholder funds and other insurance reserves $ — $ — $ 960.3 $ 960.3 $ 1,084.5 Total debt (b) — 6,071.0 99.1 6,170.1 5,984.6 Total financial liabilities $ — $ 6,071.0 $ 1,059.4 $ 7,130.4 $ 7,069.1 (a) The carrying amounts of cash and cash equivalents, trade receivables, accounts payable and accrued investment income 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.

Funds Withheld Receivables Fu46

Funds Withheld Receivables Funds Withheld Receivbles (Tables)	12 Months Ended
	Sep. 30, 2016
Schedule of Available-for-sale Securities [Line Items]
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Table Text Block]	Details underlying write-downs taken as a result of OTTI that were recognized in “ Net (loss) income ” and included in “ Net investment gains (losses) ” were as follows: Fiscal 2016 2015 2014 OTTI recognized in net (loss) income: Corporates $ 7.4 $ 2.2 $ 3.0 Asset/Mortgage-backed securities — 0.1 — Total $ 7.4 $ 2.3 $ 3.0
Available-for-Sale Securities	September 30, 2016 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Carrying Value Funds withheld receivables with FGL Corporates $ 638.5 $ 18.2 $ (29.5 ) $ 627.2 $ 627.2 Asset/Mortgage-backed securities 238.8 0.6 (7.9 ) 231.5 231.5 Municipals 12.1 0.7 — 12.8 12.8 Government bonds 1.1 — — 1.1 1.1 Preferred stock 8.8 0.3 (0.9 ) 8.2 8.2 Total funds withheld receivables with FGL 899.3 19.8 (38.3 ) 880.8 880.8 Funds withheld receivables with third parties Corporates 390.0 18.8 (2.7 ) 406.1 406.1 Asset/Mortgage-backed securities 118.7 1.9 (1.7 ) 118.9 118.9 Municipals 49.5 4.1 — 53.6 53.6 Government bonds 67.7 1.3 (0.2 ) 68.8 68.8 Agency bonds 6.6 0.3 — 6.9 6.9 Total funds withheld receivables with third parties 632.5 26.4 (4.6 ) 654.3 654.3 Total fixed maturity and equity securities included in funds withheld receivables 1,531.8 46.2 (42.9 ) 1,535.1 1,535.1 Call option receivable from FGL included in funds withheld receivables 9.8 1.5 — 11.3 11.3 Accrued interest 17.8 — — 17.8 17.8 Net receivables 77.7 — — 77.7 77.7 Policy loans and other 8.5 — — 8.5 8.5 Total funds withheld receivables $ 1,645.6 $ 47.7 $ (42.9 ) $ 1,650.4 $ 1,650.4 September 30, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Carrying Value Funds withheld receivables with FGL Corporates $ 740.4 $ 4.5 $ (67.9 ) $ 677.0 $ 677.0 Asset/Mortgage-backed securities 274.6 1.3 (6.6 ) 269.3 269.3 Municipals 28.5 0.1 (0.6 ) 28.0 28.0 Preferred stock 38.9 1.4 (1.0 ) 39.3 39.3 Total funds withheld receivables with FGL 1,082.4 7.3 (76.1 ) 1,013.6 1,013.6 Funds withheld receivables with third parties Corporates 420.8 3.7 (18.5 ) 406.0 406.0 Asset/Mortgage-backed securities 125.4 1.3 (1.0 ) 125.7 125.7 Municipals 72.9 0.8 (0.7 ) 73.0 73.0 Government bonds 8.3 0.1 — 8.4 8.4 Agency bonds 11.5 — (0.1 ) 11.4 11.4 Total funds withheld receivables with third parties 638.9 5.9 (20.3 ) 624.5 624.5 Total fixed maturity and equity securities included in funds withheld receivables 1,721.3 13.2 (96.4 ) 1,638.1 1,638.1 Call option receivable from FGL included in funds withheld receivables 12.3 — (6.9 ) 5.4 5.4 Accrued interest 20.5 — — 20.5 20.5 Net receivables 41.1 — — 41.1 41.1 Policy loans and other 5.0 — — 5.0 5.0 Total funds withheld receivables $ 1,800.2 $ 13.2 $ (103.3 ) $ 1,710.1 $ 1,710.1 The Company’s consolidated other investments included in “ Other assets ” at September 30, 2015 , can be summarized as follows: September 30, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Carrying Value Corporate fixed-maturity securities, available-for-sale $ 14.1 $ — $ — $ 14.1 $ 14.1 Equity securities - held for trading 18.7 14.1 — 32.8 32.8 Other invested assets 5.3 — — 5.3 5.3 Total other investments $ 38.1 $ 14.1 $ — $ 52.2 $ 52.2
Schedule of Amortized Cost and Fair Value of Fixed Maturity Securities Available For Sale [Table Text Block]	September 30, 2016 Amortized Cost Fair Value Corporate, Non-structured Hybrids, Municipal and Preferred stock: Due in one year or less $ 12.8 $ 11.9 Due after one year through five years 231.4 228.2 Due after five years through ten years 420.8 429.3 Due after ten years 487.1 493.3 Subtotal 1,152.1 1,162.7 Other securities which provide for periodic payments: Asset/Mortgage-backed securities 357.5 350.4 Structured hybrids 22.2 22.0 Total fixed maturity and equity securities included in funds withheld receivables $ 1,531.8 $ 1,535.1
Fair Value and Gross Unrealized Losses of Available-for-Sale-Securities	The fair value and gross unrealized losses of securities in the funds withheld receivables with FGL, aggregated by investment category, were as follows: September 30, 2016 Less than 12 months 12 months or longer Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Funds withheld receivables with FGL Corporates $ 137.8 $ (12.6 ) $ 91.7 $ (16.9 ) $ 229.5 $ (29.5 ) Asset/Mortgage-backed securities 73.3 (2.2 ) 99.0 (5.7 ) 172.3 (7.9 ) Municipals 1.0 — — — 1.0 — Government bonds 0.2 — — — 0.2 — Preferred stock 3.7 (0.9 ) — — 3.7 (0.9 ) Total funds withheld receivables with FGL $ 216.0 $ (15.7 ) $ 190.7 $ (22.6 ) $ 406.7 $ (38.3 ) Total number of securities in an unrealized loss position 146 76 222 September 30, 2015 Less than 12 months 12 months or longer Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Funds withheld receivables with FGL Corporates $ 417.4 $ (46.9 ) $ 113.8 $ (21.0 ) $ 531.2 $ (67.9 ) Asset/Mortgage-backed securities 120.8 (3.8 ) 88.7 (2.8 ) 209.5 (6.6 ) Municipals 5.9 (0.4 ) 13.4 (0.3 ) 19.3 (0.7 ) Preferred stock 5.6 (0.9 ) — — 5.6 (0.9 ) Total funds withheld receivables with FGL $ 549.7 $ (52.0 ) $ 215.9 $ (24.1 ) $ 765.6 $ (76.1 ) Total number of securities in an unrealized loss position 423 67 490
Investment Income [Table Text Block]	The major sources of “ Net investment income ” in the accompanying Consolidated Statements of Operations were as follows: Fiscal 2016 2015 2014 Fixed maturity securities included in funds withheld receivables with FGL $ 56.0 $ 58.6 $ 55.7 Equity securities included in funds withheld receivables with FGL 2.1 2.6 4.1 Asset-based loans 3.5 16.1 28.4 Other investments 5.4 7.0 1.9 Net investment income $ 67.0 $ 84.3 $ 90.1
Gain (Loss) on Investments [Table Text Block]	“ Net investment gains (losses) ” reported in the accompanying Consolidated Statements of Operations were as follows: Fiscal 2016 2015 2014 Net realized (losses) gains on fixed maturity securities included in funds withheld receivables with FGL $ (4.8 ) $ 3.4 $ (2.5 ) Realized gains (losses) on equity securities included in funds withheld receivables with FGL 3.0 (4.9 ) 14.6 Realized gains (losses) on certain derivative instruments 3.8 (7.6 ) 25.7 Change in fair value of embedded derivatives in funds withheld receivables with FGL (a) 49.4 (91.1 ) 41.6 Realized gains (losses) on funds withheld receivables with third parties and other 49.7 (13.8 ) 9.9 Net investment gains (losses) $ 101.1 $ (114.0 ) $ 89.3

Receivables, net Receivables, n

Receivables, net Receivables, net (Tables)	12 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	“ Receivables, net ” in the accompanying Consolidated Balance Sheets consist of the following: September 30, 2016 2015 Trade accounts receivable $ 529.4 $ 542.8 Less: Allowance for doubtful trade accounts receivable 46.8 44.0 Total trade accounts receivable, net 482.6 498.8 Other receivables 73.7 115.1 Total receivables, net $ 556.3 $ 613.9
Schedule of Credit Losses for Financing Receivables, Current	Period Balance at Beginning of Period Charged to Costs and Expenses Deductions Other Adjustments Balance at End of Period Fiscal 2016 $ 44.0 $ 15.6 $ (12.0 ) $ (0.8 ) $ 46.8 Fiscal 2015 48.6 6.0 (6.3 ) (4.3 ) 44.0 Fiscal 2014 37.4 7.4 (2.4 ) 6.2 48.6

Inventories, net Inventories, n

Inventories, net Inventories, net (Tables)	12 Months Ended
	Sep. 30, 2016
Inventories, net [Abstract]
Schedule of Inventory, Net	“ Inventories, net ” in the accompanying Consolidated Balance Sheets consist of the following: September 30, 2016 2015 Raw materials $ 127.5 $ 132.4 Work-in-process 43.6 37.9 Finished goods 569.5 610.5 Total inventories, net $ 740.6 $ 780.8

Property, Plant and Equipment P

Property, Plant and Equipment Property, Plant and Equipment net (Tables)	12 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Plant and equipment held under capital leases are amortized on a straight-line basis over the shorter of the lease term or estimated useful life of the asset; such amortization is included in depreciation expense. The Company uses accelerated depreciation methods for income tax purposes. Useful lives for property, plant and equipment are as follows: Asset Type Range Buildings and improvements 20 to 40 years Machinery and equipment 2 to 15 years Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. The Company records gains and losses on the disposition or retirement of property, plant and equipment based on the net book value and any proceeds received. Long-lived fixed assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Circumstances such as the discontinuation of a product or product line, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses or an adverse change in legal factors or in the business climate, among others, may trigger an impairment review. If such indicators are present, the Company performs undiscounted cash flow analyses to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows generated did not exceed the carrying value of the asset. If impairment is determined to exist, any related impairment loss is calculated based on fair value. There were no triggering events identified during the year that necessitated an impairment test over property, plant and equipment. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Refer to Note 11 , Property, Plant and Equipment, net , for further detail. Property, plant and equipment, net in the accompanying Consolidated Balance Sheets consist of the following: September 30, 2016 2015 Land, buildings and improvements $ 196.9 $ 192.2 Machinery, equipment and other 553.1 495.1 Capitalized leases 130.0 97.3 Construction in progress 57.7 51.8 Properties, plant and equipment at cost 937.7 836.4 Less: Accumulated depreciation 394.3 326.9 Total properties, plant and equipment, net $ 543.4 $ 509.5

Goodwill and Intangibles, net G

Goodwill and Intangibles, net Goodwill and Intangibles, net (Tables)	12 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances	he changes in the carrying amounts of goodwill and intangible assets are as follows: Intangible Assets Goodwill Indefinite Lived Definite Lived Total Balance at September 30, 2014 $ 1,524.8 $ 1,215.9 $ 917.2 $ 2,133.1 Acquisitions (Note 3) 1,054.7 341.5 184.9 526.4 Impairments (Note 2) (28.3 ) (31.9 ) — (31.9 ) Deconsolidation in connection to bankruptcy of a subsidiary (16.2 ) (9.9 ) — (9.9 ) Periodic amortization — — (87.8 ) (87.8 ) Effect of translation (47.6 ) (25.3 ) (24.3 ) (49.6 ) Balance at September 30, 2015 2,487.4 1,490.3 990.0 2,480.3 Adjustments 3.3 1.0 3.2 4.2 Impairments (Note 2) (10.7 ) (4.7 ) — (4.7 ) Periodic amortization — — (93.9 ) (93.9 ) Effect of translation (1.6 ) (13.1 ) (0.3 ) (13.4 ) Balance at September 30, 2016 $ 2,478.4 $ 1,473.5 $ 899.0 $ 2,372.5
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The range and weighted average useful lives for definite-lived intangibles assets are as follows: Asset Type Range Weighted Average Customer relationships 2 to 20 years 18.5 years Technology assets 5 to 18 years 11.2 years Tradenames 5 to 13 years 11.4 years September 30, 2016 September 30, 2015 Cost Accumulated Amortization Net Cost Accumulated Amortization Net Customer relationships $ 984.8 $ (302.9 ) $ 681.9 $ 985.2 $ (247.4 ) $ 737.8 Technology assets 237.2 (96.7 ) 140.5 238.6 (78.1 ) 160.5 Trade names 165.7 (89.1 ) 76.6 165.4 (73.7 ) 91.7 $ 1,387.7 $ (488.7 ) $ 899.0 $ 1,389.2 $ (399.2 ) $ 990.0
Estimated Amortization Expense for VOBA and DAC in Future Fiscal Periods	Fiscal Year Estimated Amortization Expense 2017 $ 91.9 2018 85.7 2019 85.4 2020 85.2 2021 81.9

Other Assets Other Assets (Tabl

Other Assets Other Assets (Tables)	12 Months Ended
	Sep. 30, 2016
Schedule of Available-for-sale Securities [Line Items]
Schedule Of Asset Backed Loans Other Invested Assets Table [Table Text Block]	September 30, 2016 2015 Asset-based loans, net of deferred fees, by major industry: Apparel $ 18.8 $ 66.0 Manufacturing 10.9 32.7 Jewelry 7.2 36.9 Electronics 3.1 45.9 Other 6.0 93.1 Total asset-based loans 46.0 274.6 Less: Allowance for credit losses 11.0 47.9 Total asset-based loans, net $ 35.0 $ 226.7
Allowance for Credit Losses on Financing Receivables [Table Text Block]	Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 Allowance for credit losses: Balance at beginning of year $ 47.9 $ 5.5 $ 4.0 Provision for credit losses 12.8 93.5 1.5 Charge-offs (52.6 ) (51.1 ) — Recoveries 2.9 — — Balance at end of year $ 11.0 $ 47.9 $ 5.5
Financing Receivable Credit Quality Indicators [Table Text Block]	Internal Risk Rating Pass Special Mention Substandard Doubtful Total September 30, 2016 $ — $ 1.1 $ 14.8 $ 30.1 $ 46.0 September 30, 2015 $ 69.0 $ 32.4 $ 74.0 $ 99.2 $ 274.6
Available-for-Sale Securities	September 30, 2016 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Carrying Value Funds withheld receivables with FGL Corporates $ 638.5 $ 18.2 $ (29.5 ) $ 627.2 $ 627.2 Asset/Mortgage-backed securities 238.8 0.6 (7.9 ) 231.5 231.5 Municipals 12.1 0.7 — 12.8 12.8 Government bonds 1.1 — — 1.1 1.1 Preferred stock 8.8 0.3 (0.9 ) 8.2 8.2 Total funds withheld receivables with FGL 899.3 19.8 (38.3 ) 880.8 880.8 Funds withheld receivables with third parties Corporates 390.0 18.8 (2.7 ) 406.1 406.1 Asset/Mortgage-backed securities 118.7 1.9 (1.7 ) 118.9 118.9 Municipals 49.5 4.1 — 53.6 53.6 Government bonds 67.7 1.3 (0.2 ) 68.8 68.8 Agency bonds 6.6 0.3 — 6.9 6.9 Total funds withheld receivables with third parties 632.5 26.4 (4.6 ) 654.3 654.3 Total fixed maturity and equity securities included in funds withheld receivables 1,531.8 46.2 (42.9 ) 1,535.1 1,535.1 Call option receivable from FGL included in funds withheld receivables 9.8 1.5 — 11.3 11.3 Accrued interest 17.8 — — 17.8 17.8 Net receivables 77.7 — — 77.7 77.7 Policy loans and other 8.5 — — 8.5 8.5 Total funds withheld receivables $ 1,645.6 $ 47.7 $ (42.9 ) $ 1,650.4 $ 1,650.4 September 30, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Carrying Value Funds withheld receivables with FGL Corporates $ 740.4 $ 4.5 $ (67.9 ) $ 677.0 $ 677.0 Asset/Mortgage-backed securities 274.6 1.3 (6.6 ) 269.3 269.3 Municipals 28.5 0.1 (0.6 ) 28.0 28.0 Preferred stock 38.9 1.4 (1.0 ) 39.3 39.3 Total funds withheld receivables with FGL 1,082.4 7.3 (76.1 ) 1,013.6 1,013.6 Funds withheld receivables with third parties Corporates 420.8 3.7 (18.5 ) 406.0 406.0 Asset/Mortgage-backed securities 125.4 1.3 (1.0 ) 125.7 125.7 Municipals 72.9 0.8 (0.7 ) 73.0 73.0 Government bonds 8.3 0.1 — 8.4 8.4 Agency bonds 11.5 — (0.1 ) 11.4 11.4 Total funds withheld receivables with third parties 638.9 5.9 (20.3 ) 624.5 624.5 Total fixed maturity and equity securities included in funds withheld receivables 1,721.3 13.2 (96.4 ) 1,638.1 1,638.1 Call option receivable from FGL included in funds withheld receivables 12.3 — (6.9 ) 5.4 5.4 Accrued interest 20.5 — — 20.5 20.5 Net receivables 41.1 — — 41.1 41.1 Policy loans and other 5.0 — — 5.0 5.0 Total funds withheld receivables $ 1,800.2 $ 13.2 $ (103.3 ) $ 1,710.1 $ 1,710.1 The Company’s consolidated other investments included in “ Other assets ” at September 30, 2015 , can be summarized as follows: September 30, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Carrying Value Corporate fixed-maturity securities, available-for-sale $ 14.1 $ — $ — $ 14.1 $ 14.1 Equity securities - held for trading 18.7 14.1 — 32.8 32.8 Other invested assets 5.3 — — 5.3 5.3 Total other investments $ 38.1 $ 14.1 $ — $ 52.2 $ 52.2
Other Current Assets [Text Block]	September 30, 2016 2015 Prepaid expenses and other assets $ 137.6 $ 133.1 Asset-based loans 35.0 226.7 Other investments — 52.2 Total other assets $ 172.6 $ 412.0

Accounts Payable and Other Cu52

Accounts Payable and Other Current Liabilities Accounts Payable and Other Current Liabilities (Tables)	12 Months Ended
	Sep. 30, 2016
Accounts Payable and Other Current Liabilities [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	“ Accounts payable and other current liabilities ” in the accompanying Consolidated Balance Sheets consist of the following: September 30, 2016 2015 Accounts payable $ 583.5 $ 623.9 Accrued expenses and other 172.9 196.7 Wages and benefits 146.5 123.9 Accrued interest 68.3 93.4 Income taxes payable 16.0 16.0 Restructuring and related charges 2.6 8.1 Total accounts payable and other current liabilities $ 989.8 $ 1,062.0

Debt Debt (Tables)

Debt Debt (Tables)	12 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Summary of Debt	The Company’s consolidated debt consists of the following: September 30, 2016 September 30, 2015 Amount Rate Amount Rate Interest Rate HRG 7.875% Senior Secured Notes, due July 15, 2019 $ 864.4 7.9 % $ 864.4 7.9 % Fixed rate 7.75% Senior Unsecured Notes, due January 15, 2022 890.0 7.8 % 890.0 7.8 % Fixed rate Spectrum Brands Term Loan, due June 23, 2022 1,005.5 3.6 % 1,226.9 3.9 % Variable rate, see below CAD Term Loan, due June 23, 2022 54.9 4.6 % 55.7 4.4 % Variable rate, see below Euro Term Loan, due June 23, 2022 63.0 3.5 % 255.8 3.5 % Variable rate, see below 6.375% Notes, due November 15, 2020 129.7 6.4 % 520.0 6.4 % Fixed rate 6.625% Notes, due November 15, 2022 570.0 6.6 % 570.0 6.6 % Fixed rate 6.125% Notes, due December 15, 2024 250.0 6.1 % 250.0 6.1 % Fixed rate 5.75% Notes, due July 15, 2025 1,000.0 5.8 % 1,000.0 5.8 % Fixed rate 4.00% Notes, due October 1, 2026 477.0 4.0 % — — % Fixed rate Revolver Facility, expiring June 23, 2020 — — % — — % Variable rate, see below Other notes and obligations 16.8 9.8 % 11.2 10.2 % Variable rate Obligations under capitalized leases 114.7 5.5 % 88.2 5.7 % Various HGI Energy 9.0% HGI Energy Note to FGL*, due February 14, 2021 — — % 50.0 9.0 % Fixed rate Salus Unaffiliated long-term debt of consolidated variable-interest entity 39.7 — % 40.4 — % Variable rate, see below Long-term debt of consolidated variable-interest entity with FGL* 63.0 — % 274.0 3.9 % Variable rate, see below Unaffiliated secured borrowings under non-qualifying loan participations 2.0 — % 8.8 10.5 % Fixed rate Secured borrowings under non-qualifying loan participations with FGL* — — % 4.2 4.5 % Variable rate, see below Promissory note to FGL* — — % 2.5 5.3 % Fixed rate Total 5,540.7 6,112.1 Original issuance discounts on debt, net of premiums (22.8 ) (25.7 ) Unamortized debt issue costs (87.0 ) (101.8 ) Total debt 5,430.9 5,984.6 Less current maturities and short-term debt 166.0 45.1 Non-current portion of debt $ 5,264.9 $ 5,939.5
Schedule of Maturities of Long-term Debt	Aggregate scheduled maturities of debt and capital lease obligations as of September 30, 2016 are as follows: Fiscal Year Capital lease obligations HRG debt - Parent Only Consolidated 2017 $ 10.0 $ — $ 166.0 2018 9.5 — 24.8 2019 8.8 864.4 884.6 2020 8.5 — 19.9 2021 10.0 — 124.0 Thereafter 67.9 890.0 4,321.4 Long-term debt $ 114.7 $ 1,754.4 $ 5,540.7

Shareholders' Equity Shareholde

Shareholders' Equity Shareholders' Equity (Tables)	12 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income Reflected in Consolidated Statements of Permanent Equity	The cumulative amounts of the components of accumulated other comprehensive income reflected in the accompanying Consolidated Statements of Shareholders’ Equity, as of September 30, 2016 , 2015 and 2014 , were as follows: Unrealized Investment Gains, net Non-credit Related Other-than- temporary Impairments Other Unrealized Gains (Losses) — Cash Flow Hedges Actuarial Adjustments to Pension Plans Cumulative Translation Adjustments Total Cumulative components at September 30, 2016: Gross amounts (after reclassification adjustments) $ 940.5 $ (2.4 ) $ 7.0 $ (87.7 ) $ (164.2 ) $ 693.2 Intangible assets adjustments (258.6 ) 0.4 — — — (258.2 ) Tax effects (237.1 ) 0.2 (3.8 ) 12.1 3.5 (225.1 ) Noncontrolling interest (86.0 ) — (1.7 ) 30.4 68.3 11.0 $ 358.8 $ (1.8 ) $ 1.5 $ (45.2 ) $ (92.4 ) $ 220.9 Cumulative components at September 30, 2015: Gross amounts (after reclassification adjustments) $ 147.2 $ (1.0 ) $ (3.0 ) $ (48.4 ) $ (155.7 ) $ (60.9 ) Intangible assets adjustments (0.3 ) 0.4 — — — 0.1 Tax effects (51.4 ) 0.2 (0.9 ) 1.3 3.5 (47.3 ) Noncontrolling interest (17.4 ) — 1.3 18.6 64.9 67.4 $ 78.1 $ (0.4 ) $ (2.6 ) $ (28.5 ) $ (87.3 ) $ (40.7 ) Cumulative components at September 30, 2014: Gross amounts (after reclassification adjustments) $ 762.2 $ (1.0 ) $ 13.1 $ (36.2 ) $ (42.8 ) $ 695.3 Intangible assets adjustments (220.0 ) 0.4 — — — (219.6 ) Tax effects (190.1 ) 0.2 (3.9 ) 0.8 3.5 (189.5 ) Noncontrolling interest (68.5 ) — (3.8 ) 13.6 16.1 (42.6 ) $ 283.6 $ (0.4 ) $ 5.4 $ (21.8 ) $ (23.2 ) $ 243.6
Schedule of Shares of Common Stock Repurchased [Table Text Block]	Shares repurchased Weighted-Average Price per Share Amount Repurchased Cumulative balance at September 30, 2016 6,900 $ 12.71 $ 87.7 Cumulative balance at September 30, 2015 6,900 $ 12.71 $ 87.7 Cumulative balance at September 30, 2014 5,197 $ 12.62 $ 65.5

Employee Benefit Obligations Em

Employee Benefit Obligations Employee Benefit Obligations (Tables)	12 Months Ended
	Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of Changes in Projected Benefit Obligations	The following tables provide additional information on the Company’s pension plans as of September 30, 2016 and 2015 , which principally relate to Spectrum Brands: U.S. Plans Non U.S. Plans 2016 2015 2016 2015 Change in benefit obligation Projected benefit obligation, beginning of year $ 93.2 $ 91.0 $ 184.4 $ 196.2 Obligations assumed from acquisitions — — — 0.6 Transfer of obligation — — — (1.8 ) Service cost 0.6 0.8 2.6 2.6 Interest cost 3.7 3.7 5.7 6.2 Actuarial loss 6.8 3.1 36.0 10.6 Curtailments — — — (0.9 ) Benefits paid (5.6 ) (5.4 ) (6.1 ) (11.8 ) Foreign currency exchange rate changes — — (12.0 ) (17.3 ) Projected benefit obligation, end of year $ 98.7 $ 93.2 $ 210.6 $ 184.4 Change in plan assets Fair value of plan assets, beginning of year $ 72.6 $ 78.0 $ 116.9 $ 126.5 Actual return on plan assets 6.5 (1.0 ) 8.9 3.6 Employer contributions 4.2 1.0 6.6 7.8 Benefits paid (5.6 ) (5.4 ) (6.1 ) (11.8 ) Foreign currency exchange rate changes — — (11.3 ) (9.2 ) Fair value of plan assets, end of year $ 77.7 $ 72.6 $ 115.0 $ 116.9 Accrued Benefit Cost / Funded Status $ (21.0 ) $ (20.6 ) $ (95.6 ) $ (67.5 ) Weighted average assumptions: Discount rate 2.8% to 3.5% 3.4% to 4.3% 1.0% to 13.5% 1.8% to 13.8% Expected return on plan assets 7.0% 7.0% to 7.3% 1.0% to 3.7% 3.5% to 5.3% Rate of compensation increase N/A N/A 2.3% to 7.0% 2.3% to 5.5%
Schedule of Expected Benefit Payments	The following benefit payments were expected to be paid as of September 30, 2016 : Fiscal Year U.S. Plans Non U.S. Plans 2017 $ 5.2 $ 5.4 2018 5.3 5.7 2019 5.4 6.4 2020 5.5 6.8 2021 5.6 7.0 2022 to 2026 27.5 40.0
Schedule of Allocation of Plan Assets	The fair value of pension plan assets by asset category as of September 30, 2016 and 2015 were as follows: September 30, 2016 Level 1 Level 2 Level 3 Total Defined Benefit Plan Assets: Equity Securities U.S. equity securities $ 22.2 $ 11.8 $ — $ 34.0 Foreign equity securities 10.4 2.3 — 12.7 Debt Securities U.S. bonds 19.6 7.1 — 26.7 Foreign bonds 1.9 24.1 — 26.0 Real estate 1.7 5.8 — 7.5 Life insurance contracts — 37.0 — 37.0 Other — 35.1 — 35.1 Foreign cash & cash equivalents 13.7 — — 13.7 Total defined benefit plan assets $ 69.5 $ 123.2 $ — $ 192.7 September 30, 2015 Level 1 Level 2 Level 3 Total Defined Benefit Plan Assets: Equity Securities U.S. equity securities $ 18.6 $ 13.0 $ — $ 31.6 Foreign equity securities 10.5 8.4 — 18.9 Debt Securities U.S. bonds 18.2 6.8 — 25.0 Foreign bonds 3.0 15.1 — 18.1 Foreign government bonds — 11.2 — 11.2 Real estate 1.2 6.0 — 7.2 Life insurance contracts — 35.5 — 35.5 Other — 33.9 — 33.9 Foreign cash & cash equivalents 8.1 — — 8.1 Total defined benefit plan assets $ 59.6 $ 129.9 $ — $ 189.5 Below is a summary allocation of all pension plan assets as of September 30, 2016 and 2015 : U.S. Plans Non U.S. Plans 2016 2015 2016 2015 Asset Type Equity securities 61 % 62 % — % 6 % Fixed income securities 36 % 35 % 23 % 25 % Other 3 % 3 % 77 % 69 % Total 100 % 100 % 100 % 100 %
Components of Consolidated Net Periodic Benefit and Deferred Compensation Benefit Costs and Contributions Made	U.S. Plans Non U.S. Plans Fiscal Fiscal 2016 2015 2014 2016 2015 2014 Components of net periodic cost: Service cost $ 0.6 $ 0.8 $ 0.5 $ 2.6 $ 2.6 $ 3.0 Interest cost 3.7 3.7 3.8 5.7 6.2 7.4 Expected return on assets (5.2 ) (5.6 ) (5.2 ) (4.2 ) (5.2 ) (5.8 ) Curtailment gain — — — 0.1 0.7 (0.1 ) Recognized net actuarial loss 0.7 0.2 0.1 0.8 1.3 1.4 Net periodic cost $ (0.2 ) $ (0.9 ) $ (0.8 ) $ 5.0 $ 5.6 $ 5.9 Weighted average assumptions: Discount rate 3.4% to 4.3% 3.5% to 4.2% 3.6% to 4.7% 1.8% to 13.8% 2.0% to 13.5% 2.3% to 12.5% Expected return on plan assets 7.0% to 7.3% 7.3% to 7.5% 7.3% to 7.8% 1.8% to 4.5% 2.0% to 5.3% 4.0% to 5.8% Rate of compensation increase N/A N/A N/A 2.3% to 5.5% 2.3% to 5.5% 2.3% to 5.5%

Stock-based Compensation Stock-

Stock-based Compensation Stock-based Compensation (Tables)	12 Months Ended
	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Stock Options Outstanding and Related Activity	A summary of stock options outstanding as of September 30, 2016 and related activity during the year then ended are as follows (option amounts in thousands): HRG Stock Option Awards Options Weighted Average Exercise Price Weighted Average Grant Date Fair Value Stock options outstanding at September 30, 2015 4,770 $ 9.25 $ 3.70 Granted 28 13.93 5.07 Exercised (567 ) 7.82 3.05 Stock options outstanding at September 30, 2016 4,231 9.48 3.80 Stock options vested and exercisable at September 30, 2016 3,273 8.56 3.42 Stock options outstanding and expected to vest 4,231 9.48 3.80
Summary of Restricted Stock and Restricted Stock Units Outstanding and Related Activity	A summary of restricted stock and restricted stock units outstanding as of September 30, 2016 and related activity during the year then ended, under HRG and Spectrum Brands are as follows (share amounts in thousands): HRG Restricted Stock Awards Shares Weighted Average Grant Date Fair Value Nonvested restricted stock outstanding at September 30, 2015 4,283 $ 11.74 Granted 99 13.93 Exercised / Released (2,407 ) 11.01 Nonvested restricted stock outstanding at September 30, 2016 1,975 12.74 HRG Spectrum Brands Restricted Stock Units Units Weighted Average Grant Date Fair Value Units Weighted Average Grant Date Fair Value Restricted stock units outstanding at September 30, 2015 42 $ 12.33 608 $ 87.50 Granted 6 13.93 590 94.88 Exercised / Released (6 ) 13.93 (549 ) 86.97 Forfeited — — (72 ) 92.26 Restricted stock units outstanding at September 30, 2016 42 12.33 577 94.97 A summary of warrants outstanding as of September 30, 2016 and related activity during the year then ended, under HRG's incentive plan are as follows (share amounts in thousands): HRG Warrants Units Weighted Average Exercise Price Weighted Average Grant Date Fair Value Warrants outstanding at September 30, 2015 1,800 $ 13.13 $ 3.22 Exercised / Released (600 ) 13.13 3.22 Warrants outstanding at September 30, 2016 1,200 13.13 3.22 Warrants vested and exercisable at September 30, 2016 — — — Warrants outstanding and expected to vest 1,200 13.13 3.22
HGI
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Assumptions Used in Determination of Grant Date Fair Values Using Black-Scholes Option Pricing Model	The following assumptions were used in the determination of these grant date fair values using the Black-Scholes option pricing model: 2016 2015 2014 Risk-free interest rate 1.65% to 1.74% 1.57% to 1.87% 1.37% to 1.70% Assumed dividend yield —% —% —% Expected option term 5.0 to 5.5 years 5.0 to 6.5 years 5.0 to 5.9 years Volatility 37.4% to 37.9% 36.3% to 39.0% 37.8% to 39.8%

Income Taxes Income Taxes (Tabl

Income Taxes Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The differences between income taxes expected at the U.S. Federal statutory income tax rate of 35.0% and reported income tax expense (benefit) are summarized as follows: Fiscal 2016 2015 2014 Expected income tax expense at Federal statutory rate $ 81.2 $ (107.5 ) $ 36.4 State and local income taxes 12.3 (5.1 ) 1.5 Valuation allowance for deferred tax assets (42.3 ) 190.8 (31.8 ) Preferred stock equity conversion feature — — 4.4 Residual tax on foreign earnings 19.7 24.8 90.9 Foreign rate differential (38.9 ) (29.0 ) (23.1 ) Foreign tax law changes (3.7 ) — (7.7 ) Impact of IRC Section 9100 relief (16.4 ) — — Share based compensation adjustments (3.4 ) — — Benefit from adjustment to tax basis in assets (8.4 ) — — Provision to return adjustment 4.9 — — Permanent items 12.9 14.4 7.9 Exempt foreign income — (4.7 ) (5.7 ) Unrecognized tax benefits 33.0 (1.5 ) 2.2 State tax law and rate changes — (54.5 ) — NOL adjustments — 9.2 — Gain on deconsolidation — (23.3 ) — Non-deductible goodwill impairment — 9.9 — Purchase accounting benefit — (22.8 ) — Outside basis difference (5.1 ) (16.2 ) — Other (4.3 ) (0.7 ) 14.6 Reported income tax expense (benefit) $ 41.5 $ (16.2 ) $ 89.6 Effective tax rate 17.9 % 5.3 % 86.2 %
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Income tax expense (benefit) was calculated based upon the following components of income (loss) from continuing operations before income taxes: Fiscal 2016 2015 2014 Income (loss) from continuing operations before income taxes: United States $ 31.7 $ (497.1 ) $ (100.0 ) Outside the United States 200.2 190.0 204.0 Total income (loss) from continuing operations before income taxes $ 231.9 $ (307.1 ) $ 104.0 The components of income tax expense (benefit) were as follows: Fiscal 2016 2015 2014 Current: Federal $ (16.3 ) $ (14.7 ) $ 13.4 Foreign 60.2 40.4 46.6 State 2.4 4.5 6.2 Total current 46.3 30.2 66.2 Deferred: Federal (6.5 ) (54.1 ) 41.3 Foreign (1.1 ) 11.2 (8.3 ) State 2.8 (3.5 ) (9.6 ) Total deferred (4.8 ) (46.4 ) 23.4 Income tax expense (benefit) $ 41.5 $ (16.2 ) $ 89.6
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The following table summarizes the components of deferred income tax assets and liabilities: September 30, 2016 2015 Deferred tax assets: Employee benefits $ 101.6 $ 84.2 Property, plant and equipment 8.9 4.1 Inventories and receivables 32.6 35.3 Marketing and promotional accruals 17.6 14.4 Net operating loss, credit and capital loss carry forwards 992.3 871.4 Prepaid royalty 6.0 6.3 Unrealized losses on mark-to-market securities 16.4 19.9 Insurance reserves and claim related adjustments 23.3 43.3 Insurance receivables — 21.2 Outside basis difference 51.1 217.3 Intangibles 3.7 6.1 Investments — 13.1 Other 57.3 106.2 Total deferred tax assets 1,310.8 1,442.8 Less: Valuation allowance 512.1 894.2 Net deferred tax assets 798.7 548.6 Deferred tax liabilities: Property, plant and equipment (20.1 ) (15.1 ) Outside basis differences on held for sale assets (367.8 ) (23.8 ) Intangibles (813.4 ) (841.1 ) Investments (39.3 ) (87.4 ) Insurance reserves and claim related adjustments (5.0 ) (14.9 ) Redemption of long term debt (10.2 ) (11.8 ) Other (46.3 ) (72.3 ) Total deferred tax liabilities (1,302.1 ) (1,066.4 ) Net deferred tax liability $ (503.4 ) $ (517.8 )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	The following table summarizes changes to the Company’s UTB reserves, excluding related interest and penalties: Fiscal 2016 2015 2014 Unrecognized tax benefits at beginning of year $ 16.1 $ 12.6 $ 13.8 Gross increase — tax positions in prior period 29.9 4.7 2.7 Gross decrease — tax positions in prior period (2.3 ) (1.9 ) (1.4 ) Gross increase — tax positions in current period 4.8 1.8 0.8 Settlements (0.6 ) (0.8 ) (2.5 ) Lapse of statutes of limitations — (0.3 ) (0.8 ) Unrecognized tax benefits at end of year $ 47.9 $ 16.1 $ 12.6

Restructuring and related cha58

Restructuring and related charges Restructuring and related charges (Tables)	12 Months Ended
	Sep. 30, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Charges	The following tables summarize restructuring and related charges incurred during the Fiscal 2016 , 2015 and 2014 where those charges are classified in the accompanying Consolidated Statements of Operations : Fiscal Initiatives: 2016 2015 2014 Global Expense Rationalization $ 5.2 $ 17.1 $ 13.4 HHI Business Rationalization Initiatives 1.8 10.3 4.5 GAC Business Rationalization Initiatives 5.3 — — Other restructuring activities 2.9 1.3 5.0 Total restructuring and related charges $ 15.2 $ 28.7 $ 22.9 Reported as: Cost of consumer products and other goods sold $ 0.5 $ 2.1 $ 3.7 Selling, acquisition, operating and general expenses 14.7 26.6 19.2 ing Fiscal 2014, Spectrum Brands implemented a series of initiatives throughout the HHI reporting unit to reduce operating costs and exit low margin business outside the U.S. (the “HHI Business Rationalization Initiatives”). These initiatives include headcount reductions, the exit of certain facilities and the sale of a portion of the Hardware & Home Improvement Canadian operations. Total costs associated with these initiatives of $16.6 has been incurred to date, and completed as of September 30, 2016 . During Fiscal 2013, Spectrum Brands implemented a series of initiatives to reduce operating costs and to evaluate opportunities to improve its capital structure (the “Global Expense Rationalization Initiatives”). Total costs associated with these initiatives of $47.0 has been incurred to date, and completed as of September 30, 2016 . Spectrum Brands has entered or may enter into small, less significant initiatives and restructuring activities to reduce costs and improve margins throughout the organization (the “Other Restructuring Activities”). Individually these activities are not substantial, and occur over a shorter time period (less than 12 months). The following tables summarize restructuring and related charges incurred during the Fiscal 2016 , 2015 and 2014 where those charges are classified in the accompanying Consolidated Statements of Operations : Fiscal Initiatives: 2016 2015 2014 Global Expense Rationalization $ 5.2 $ 17.1 $ 13.4 HHI Business Rationalization Initiatives 1.8 10.3 4.5 GAC Business Rationalization Initiatives 5.3 — — Other restructuring activities 2.9 1.3 5.0 Total restructuring and related charges $ 15.2 $ 28.7 $ 22.9 Reported as: Cost of consumer products and other goods sold $ 0.5 $ 2.1 $ 3.7 Selling, acquisition, operating and general expenses 14.7 26.6 19.2 The following table summarizes restructuring and related charges for the Fiscal 2016 , 2015 and 2014 , and cumulative costs on restructuring initiatives as of September 30, 2016 , by cost type: Fiscal Cost Type: 2016 2015 2014 Charges Since Inception Termination benefits $ 4.3 $ 7.0 $ 11.2 $ 32.4 Other costs 10.9 21.7 11.7 39.4 Total restructuring and related charges $ 15.2 $ 28.7 $ 22.9 $ 71.8

Earnings Per Share Earnings Per

Earnings Per Share Earnings Per Share (Tables)	12 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Summary of Basic and Diluted EPS	Fiscal 2016 2015 2014 Net income (loss) from continuing operations attributable to controlling interest $ 44.6 $ (313.3 ) $ (158.3 ) Net (loss) income from discontinued operations attributable to controlling interest (243.4 ) (243.5 ) 74.4 Net loss attributable to controlling interest $ (198.8 ) $ (556.8 ) $ (83.9 ) Participating common shares at the end of period 198,814 197,106 196,878 Net loss attributable to common shares - basic and diluted $ (198.8 ) $ (556.8 ) $ (83.9 ) Weighted-average common shares outstanding - basic 198,374 198,142 162,941 Dilutive effect of unvested restricted stock and restricted stock units 1,914 — — Dilutive effect of stock options 1,300 — — Weighted-average shares outstanding - diluted 201,588 198,142 162,941 Net loss per common share attributable to controlling interest: Basic income (loss) from continuing operations $ 0.23 $ (1.58 ) $ (0.97 ) Basic (loss) income from discontinued operations (1.23 ) (1.23 ) 0.46 Basic $ (1.00 ) $ (2.81 ) $ (0.51 ) Diluted income (loss) from continuing operations $ 0.22 $ (1.58 ) $ (0.97 ) Diluted (loss) income from discontinued operations (1.21 ) (1.23 ) 0.46 Diluted $ (0.99 ) $ (2.81 ) $ (0.51 )

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2016
Other Commitments [Line Items]
Other Commitments [Table Text Block]	Salus and FGL have unfunded investment commitments as of September 30, 2016
Summary of Future Minimum Rental Commitment	Fiscal Year Operating Leases of Business Held for Use Operating Leases of Business Held for Sale 2017 $ 44.3 $ 1.9 2018 34.3 1.8 2019 25.0 1.8 2020 19.5 1.9 2021 13.8 1.0 Thereafter 20.2 — Total minimum lease payments $ 157.1 $ 8.4

Insurance Subsidiary - Financ61

Insurance Subsidiary - Financial Information Insurance Subsidiary - Financial Infotmation (Tables)	12 Months Ended
	Sep. 30, 2016
Statutory Insurance Financial Information [Line Items]
Statutory Accounting Practices Disclosure [Table Text Block]	FGL’s principal insurance subsidiaries’ statutory financial statements are based on a December 31 year end. Statutory net income and statutory capital and surplus of FGL's wholly owned insurance subsidiaries were as follows: Subsidiary (state of domicile)(a) FGL Insurance (IA) (b) FGL NY Insurance (NY) Statutory Net Income (Loss): Year ended December 31, 2015 $ (52.9 ) $ (1.2 ) Year ended December 31, 2014 104.6 1.9 Year ended December 31, 2013 118.2 1.3 Statutory Capital and Surplus: December 31, 2015 $ 1,239.0 $ 59.5 December 31, 2014 1,211.6 61.2 (a) FGL NY Insurance is a subsidiary of FGL Insurance, and the columns should not be added together. (b) FGL Insurance Company re-domesticated to Iowa effective November 1, 2013. Prior to November 1, 2013, the Company was domiciled in the state of Maryland.

Segment and Georgraphic Data Se

Segment and Georgraphic Data Segment and Georgraphic Data (Tables)	12 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Segment Information	Accordingly, the Company currently reports its business in two reporting segments: (i) Consumer Products and (ii) Insurance. The results of continuing businesses formerly reported in the energy and asset management segments are now reported within the Corporate and Other segment. Refer to Note 26 , Consolidating Financial Information , for disclosure of total assets for each segment. The following schedules present the Company’s segment information for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 2015 2014 Revenues: Consumer Products $ 5,039.7 $ 4,690.4 $ 4,429.1 Insurance 150.4 (98.8 ) 144.3 Intersegment elimination (a) 16.4 54.7 7.8 Consolidated segment revenues 5,206.5 4,646.3 4,581.2 Corporate and Other 8.9 63.4 53.5 Total revenues $ 5,215.4 $ 4,709.7 $ 4,634.7 Depreciation and amortization Consumer Products $ 183.0 $ 170.0 $ 157.7 Corporate 0.7 1.0 0.5 Consolidated depreciation and amortization $ 183.7 $ 171.0 $ 158.2 Operating income (loss): Consumer Products $ 656.3 $ 474.1 $ 481.9 Insurance (12.4 ) (68.7 ) 40.1 Intersegment elimination (a,b) 68.1 (62.9 ) 32.5 Total segment operating income 712.0 342.5 554.5 Corporate and Other eliminations (84.0 ) (296.7 ) (127.1 ) Consolidated operating income 628.0 45.8 427.4 Interest expense (397.1 ) (401.6 ) (298.8 ) Loss from the change in the fair value of the equity conversion feature of preferred stock — — (12.7 ) Gain on deconsolidation of subsidiary — 38.5 — Other income (expense), net 1.0 10.2 (11.9 ) Income (loss) from continuing operations before income taxes 231.9 (307.1 ) 104.0 Income tax expense (benefit) 41.5 (16.2 ) 89.6 Net income (loss) from continuing operations 190.4 (290.9 ) 14.4 (Loss) income from discontinued operations, net of tax (224.3 ) (221.5 ) 87.3 Net (loss) income (33.9 ) (512.4 ) 101.7 Less: Net income attributable to noncontrolling interest 164.9 44.4 112.0 Net loss attributable to controlling interest $ (198.8 ) $ (556.8 ) $ (10.3 ) (a) The Intersegment eliminations primarily represent the reversal and reclassification of impairments recorded in the Company’s Insurance segment on affiliated investments, as well as usual intercompany transactions for the period. For Fiscal 2015 , the Insurance segment eliminations include the reversal of intercompany asset impairments of $ 57.1 . (b) For its stand-alone reporting purposes, Front Street elected, since inception, to apply the fair value option to account for its funds withheld receivables, non-funds withheld assets and future policyholder benefits reserves related to its assumed reinsurance. For Company’s consolidated reporting, the results from Front Street’s assumed reinsurance business with FGL is reported on FGL’s historical basis. Accordingly, in order to align Company’s consolidated reporting, we have recorded a net intersegment adjustment to operating income (loss) of $59.7 , $(115.4) and $45.1 for Fiscal 2016 , 2015 and 2014 , respectively. Upon completion of the FGL Merger, the Company’s consolidated results will reflect all reinsurance business on the fair value option. Fiscal 2016 2015 2014 Capital expenditures: Consumer Products $ 95.2 $ 89.1 $ 73.4 Corporate 0.2 1.5 2.1 Consolidated capital expenditures $ 95.4 $ 90.6 $ 75.5 September 30, 2016 2015 Total long-lived assets: Consumer Products $ 542.1 $ 507.1 Corporate assets 1.3 2.4 Consolidated total long-lived assets $ 543.4 $ 509.5 Fiscal 2016 2015 2014 Net change in cash due to continuing operating activities Consumer Products $ 615.0 $ 444.9 $ 432.7 Insurance (12.3 ) (51.2 ) (18.3 ) Intersegment transactions 142.6 91.1 231.6 Net change in cash due to segment operating activities 745.3 484.8 646.0 Net change in cash due to corporate and other operating activities (187.1 ) (184.5 ) (169.1 ) Consolidated net change in cash due to continuing operating activities $ 558.2 $ 300.3 $ 476.9
Schedule of Geographical Information	The Company’s geographic data disclosures are as follows: Net consumer and other product sales to external customers: Fiscal 2016 2015 2014 United States $ 3,217.9 $ 2,950.6 $ 2,660.8 Outside the United States 1,821.8 1,782.5 1,788.4 Consolidated net consumer and other product sales to external customers $ 5,039.7 $ 4,733.1 $ 4,449.2 Long-lived assets: September 30, 2016 2015 United States $ 323.4 $ 313.5 Outside the United States 220.0 196.0 Consolidated long-lived assets $ 543.4 $ 509.5

Consolidating Financial Infor63

Consolidating Financial Information Consolidating Financial Information (Tables)	12 Months Ended
	Sep. 30, 2016
Consolidating Financial Information [Abstract]
Schedule of Quarterly Financial Information	Quarter Ended June 30, 2016 Quarter Ended June 30, 2015 Reported Adjustment As Revised Reported Adjustment As Revised Net consumer and other product sales $ 1,361.6 $ — $ 1,361.6 $ 1,249.7 $ — $ 1,249.7 Total revenues 1,447.1 (9.7 ) 1,437.4 1,227.2 (24.3 ) 1,202.9 Net consumer and other product gross profit 530.7 — 530.7 458.4 — 458.4 Net income (loss) from continuing operations 115.4 26.1 141.5 (144.3 ) 119.6 (24.7 ) (Loss) income from discontinued operations, net of tax (208.4 ) (26.1 ) (234.5 ) 102.9 (119.6 ) (16.7 ) Net (loss) income (93.0 ) — (93.0 ) (41.4 ) — (41.4 ) Net loss attributable to controlling interest (132.9 ) — (132.9 ) (75.6 ) — (75.6 ) Net loss per common share attributable to controlling interest: Basic income (loss) from continuing operations $ 0.39 $ 0.13 $ 0.52 $ (0.82 ) $ 0.61 $ (0.21 ) Basic (loss) income from discontinued operations (1.06 ) (0.13 ) (1.19 ) 0.44 (0.61 ) (0.17 ) Basic $ (0.67 ) $ — $ (0.67 ) $ (0.38 ) $ — $ (0.38 ) Diluted income (loss) from continuing operations $ 0.38 $ 0.13 $ 0.51 $ (0.82 ) $ 0.61 $ (0.21 ) Diluted (loss) income from discontinued operations (1.04 ) (0.13 ) (1.17 ) 0.44 (0.61 ) (0.17 ) Diluted $ (0.66 ) $ — $ (0.66 ) $ (0.38 ) $ — $ (0.38 ) Quarter Ended March 31, 2016 Quarter Ended March 31, 2015 Reported Adjustment (a) As Revised Reported Adjustment As Revised Net consumer and other product sales $ 1,209.6 $ — $ 1,209.6 $ 1,086.5 $ — $ 1,086.5 Total revenues 1,269.5 (9.5 ) 1,260.0 1,143.8 (26.0 ) 1,117.8 Net consumer and other product gross profit 462.8 — 462.8 379.5 — 379.5 Net income (loss) from continuing operations 11.6 44.9 56.5 (243.3 ) 158.2 (85.1 ) (Loss) income from discontinued operations, net of tax (13.1 ) (27.5 ) (40.6 ) 5.8 (158.2 ) (152.4 ) Net (loss) income (1.5 ) 17.4 15.9 (237.5 ) — (237.5 ) Net loss attributable to controlling interest (34.8 ) 10.1 (24.7 ) (228.3 ) — (228.3 ) Net loss per common share attributable to controlling interest: Basic income (loss) from continuing operations $ (0.10 ) $ 0.19 $ 0.09 $ (1.20 ) $ 0.80 $ (0.40 ) Basic (loss) income from discontinued operations (0.08 ) (0.14 ) (0.22 ) 0.04 (0.80 ) (0.76 ) Basic $ (0.18 ) $ 0.05 $ (0.13 ) $ (1.16 ) $ — $ (1.16 ) Diluted income (loss) from continuing operations $ (0.10 ) $ 0.19 $ 0.09 $ (1.20 ) $ 0.80 $ (0.40 ) Diluted (loss) income from discontinued operations (0.08 ) (0.14 ) (0.22 ) 0.04 (0.80 ) (0.76 ) Diluted $ (0.18 ) $ 0.05 $ (0.13 ) $ (1.16 ) $ — $ (1.16 ) Quarter Ended September 30, June 30, March 31, December 31, 2016 2015 2016 2015 2016 2015 2015 2014 Net consumer and other product sales $ 1,249.7 $ 1,308.1 $ 1,361.6 $ 1,249.7 $ 1,209.6 $ 1,086.5 $ 1,218.8 $ 1,088.8 Total revenues 1,308.6 1,281.5 1,437.4 1,202.9 1,260.0 1,117.8 1,209.4 1,107.5 Net consumer and other product gross profit 485.7 467.5 530.7 458.4 462.8 379.5 440.7 376.8 Net income (loss) from continuing operations (9.6 ) (95.0 ) 141.5 (24.7 ) 56.5 (85.1 ) 2.0 (86.1 ) (Loss) income from discontinued operations, net of tax 45.8 (32.1 ) (234.5 ) (16.7 ) (40.6 ) (152.4 ) 5.0 (20.3 ) Net (loss) income 36.2 (127.1 ) (93.0 ) (41.4 ) 15.9 (237.5 ) 7.0 (106.4 ) Net loss attributable to controlling interest (7.3 ) (143.1 ) (132.9 ) (75.6 ) (24.7 ) (228.3 ) (33.9 ) (109.8 ) Net loss per common share attributable to controlling interest: Basic income (loss) from continuing operations $ (0.24 ) $ (0.53 ) $ 0.52 $ (0.21 ) $ 0.09 $ (0.40 ) $ (0.15 ) $ (0.44 ) Basic (loss) income from discontinued operations 0.20 (0.20 ) (1.19 ) (0.17 ) (0.22 ) (0.76 ) (0.02 ) (0.12 ) Basic $ (0.04 ) $ (0.73 ) $ (0.67 ) $ (0.38 ) $ (0.13 ) $ (1.16 ) $ (0.17 ) $ (0.56 ) Diluted income (loss) from continuing operations $ (0.24 ) $ (0.53 ) $ 0.51 $ (0.21 ) $ 0.09 $ (0.40 ) $ (0.15 ) $ (0.44 ) Diluted (loss) income from discontinued operations 0.20 (0.20 ) (1.17 ) (0.17 ) (0.22 ) (0.76 ) (0.02 ) (0.12 ) Diluted $ (0.04 ) $ (0.73 ) $ (0.66 ) $ (0.38 ) $ (0.13 ) $ (1.16 ) $ (0.17 ) $ (0.56 ) Quarter Ended December 31, 2015 Quarter Ended December 31, 2014 Reported Adjustment As Revised Reported Adjustment As Revised Net consumer and other product sales $ 1,218.8 $ — $ 1,218.8 $ 1,088.8 $ — $ 1,088.8 Total revenues 1,226.2 (16.8 ) 1,209.4 1,141.8 (34.3 ) 1,107.5 Net consumer and other product gross profit 440.7 — 440.7 376.8 — 376.8 Net income (loss) from continuing operations 42.6 (40.6 ) 2.0 (123.4 ) 37.3 (86.1 ) (Loss) income from discontinued operations, net of tax (35.6 ) 40.6 5.0 17.0 (37.3 ) (20.3 ) Net (loss) income 7.0 — 7.0 (106.4 ) — (106.4 ) Net loss attributable to controlling interest (33.9 ) — (33.9 ) (109.8 ) — (109.8 ) Net loss per common share attributable to controlling interest: Basic income (loss) from continuing operations $ 0.06 $ (0.21 ) $ (0.15 ) $ (0.63 ) $ 0.19 $ (0.44 ) Basic (loss) income from discontinued operations (0.23 ) 0.21 (0.02 ) 0.07 (0.19 ) (0.12 ) Basic $ (0.17 ) $ — $ (0.17 ) $ (0.56 ) $ — $ (0.56 ) Diluted income (loss) from continuing operations $ 0.06 $ (0.21 ) $ (0.15 ) $ (0.63 ) $ 0.19 $ (0.44 ) Diluted (loss) income from discontinued operations (0.23 ) 0.21 (0.02 ) 0.07 (0.19 ) (0.12 ) Diluted $ (0.17 ) $ — $ (0.17 ) $ (0.56 ) $ — $ (0.56 )
Schedule of Balance Sheet Information	HRG Group, Inc. - Condensed Consolidating Balance Sheets Information September 30, 2016 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Assets: Investments in subsidiaries and affiliates $ — $ 3.4 $ 2,405.3 $ — $ (2,408.7 ) $ — Affiliated loans and receivables — 20.3 0.2 — (20.5 ) — Cash and cash equivalents 275.3 32.1 189.9 — — 497.3 Funds withheld receivables — 1,725.0 — — (74.6 ) 1,650.4 Receivables, net 538.2 17.4 0.7 — — 556.3 Inventories, net 740.6 — — — — 740.6 Deferred tax assets 18.3 8.6 — — 15.7 42.6 Property, plant and equipment, net 542.1 — 1.3 — — 543.4 Goodwill 2,478.4 — — — — 2,478.4 Intangibles, net 2,372.5 — — — — 2,372.5 Other assets 103.7 18.1 34.6 — 16.2 172.6 Assets of business held for sale — — — 26,738.7 — 26,738.7 Total assets $ 7,069.1 $ 1,824.9 $ 2,632.0 $ 26,738.7 $ (2,471.9 ) $ 35,792.8 Liabilities and Equity: Insurance reserves $ — $ 1,685.9 $ — $ — $ 65.4 $ 1,751.3 Debt 3,620.2 — 1,747.7 — 63.0 5,430.9 Accounts payable and other current liabilities 931.6 6.1 51.6 — 0.5 989.8 Employee benefit obligations 120.2 — 5.2 — — 125.4 Deferred tax liabilities 532.7 — 13.3 — — 546.0 Other liabilities 20.4 3.5 8.3 — (0.2 ) 32.0 Affiliated debt and payables — 0.2 171.2 — (171.4 ) — Liabilities of business held for sale — — — 25,100.2 — 25,100.2 Total liabilities 5,225.1 1,695.7 1,997.3 25,100.2 (42.7 ) 33,975.6 Total shareholders’ equity 1,040.4 129.2 638.1 1,259.6 (2,429.2 ) 638.1 Noncontrolling interests 803.6 — (3.4 ) 378.9 — 1,179.1 Total shareholders’ equity 1,844.0 129.2 634.7 1,638.5 (2,429.2 ) 1,817.2 Total liabilities and equity $ 7,069.1 $ 1,824.9 $ 2,632.0 $ 26,738.7 $ (2,471.9 ) $ 35,792.8 September 30, 2015 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Assets: Investment in subsidiaries and affiliates $ — $ 10.6 $ 2,152.9 $ — $ (2,163.5 ) $ — Affiliated loans and receivables — 31.1 1.2 — (32.3 ) — Cash and cash equivalents 247.9 18.0 395.3 — — 661.2 Funds withheld receivables — 1,743.8 — — (33.7 ) 1,710.1 Receivables, net 586.6 25.6 1.5 — 0.2 613.9 Inventories, net 780.8 — — — — 780.8 Deferred tax assets 9.3 23.6 9.6 — 14.2 56.7 Property, plant and equipment, net 507.1 — 2.4 — — 509.5 Goodwill 2,476.7 — 10.7 — — 2,487.4 Intangibles, net 2,480.3 — — — — 2,480.3 Other assets 105.1 31.1 260.3 — 15.5 412.0 Assets of business held for sale — — — 24,976.5 — 24,976.5 Assets of discontinued operations — — — 343.1 — 343.1 Total assets $ 7,193.8 $ 1,883.8 $ 2,833.9 $ 25,319.6 $ (2,199.6 ) $ 35,031.5 Liabilities and Equity: Insurance reserves $ — $ 1,731.9 $ — $ — $ 124.1 $ 1,856.0 Debt 3,905.9 — 1,748.0 — 330.7 5,984.6 Accounts payable and other current liabilities 993.0 5.4 61.4 — 2.2 1,062.0 Employee benefit obligations 88.1 — 4.8 — — 92.9 Deferred tax liabilities 572.6 — 1.9 — — 574.5 Other liabilities 27.3 7.1 13.5 — 8.4 56.3 Affiliated debt and payables — — 415.3 — (415.3 ) — Liabilities of business held for sale — — — 23,418.5 — 23,418.5 Liabilities of discontinued operations — — — 398.6 — 398.6 Total liabilities 5,586.9 1,744.4 2,244.9 23,817.1 50.1 33,443.4 Total shareholders’ equity 900.4 139.4 586.7 1,209.9 (2,249.7 ) 586.7 Noncontrolling interests 706.5 — 2.3 292.6 — 1,001.4 Total shareholders’ equity 1,606.9 139.4 589.0 1,502.5 (2,249.7 ) 1,588.1 Total liabilities and equity $ 7,193.8 $ 1,883.8 $ 2,833.9 $ 25,319.6 $ (2,199.6 ) $ 35,031.5
Schedule of Income Statement Information	HRG Group, Inc. - Condensed Consolidating Statements of Operations Information Fiscal 2016 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Revenues: Net consumer and other product sales $ 5,039.7 $ — $ — $ — $ — $ 5,039.7 Net investment income — 2.4 8.0 — 56.6 67.0 Net investment gains (losses) — 148.0 — — (46.9 ) 101.1 Insurance and investment product fees and other — — 0.9 — 6.7 7.6 Total revenues 5,039.7 150.4 8.9 — 16.4 5,215.4 Operating costs and expenses: Cost of consumer products and other goods sold 3,119.8 — — — — 3,119.8 Benefits and other changes in policy reserves — 153.2 — — (50.2 ) 103.0 Selling, acquisition, operating and general expenses 1,165.0 9.6 69.4 — (0.4 ) 1,243.6 Impairments and bad debt expense 4.7 — 23.5 — (1.1 ) 27.1 Amortization of intangibles 93.9 — — — — 93.9 Total operating costs and expenses 4,383.4 162.8 92.9 — (51.7 ) 4,587.4 Operating income 656.3 (12.4 ) (84.0 ) — 68.1 628.0 Equity in net income of subsidiaries — — 43.0 — (43.0 ) — Interest expense (250.0 ) — (143.1 ) — (4.0 ) (397.1 ) Affiliated interest expense — — (12.2 ) — 12.2 — Other income (expense), net (8.6 ) — 11.1 — (1.5 ) 1.0 Income (loss) from continuing operations before income taxes 397.7 (12.4 ) (185.2 ) — 31.8 231.9 Income tax expense (benefit) 40.0 (2.4 ) 18.9 — (15.0 ) 41.5 Net income (loss) from continuing operations 357.7 (10.0 ) (204.1 ) — 46.8 190.4 (Loss) income from discontinued operations, net of tax — — — (224.3 ) — (224.3 ) Net (loss) income 357.7 (10.0 ) (204.1 ) (224.3 ) 46.8 (33.9 ) Less: Net income attributable to noncontrolling interest 151.1 — (5.3 ) 19.1 — 164.9 Net loss attributable to controlling interest $ 206.6 $ (10.0 ) $ (198.8 ) $ (243.4 ) $ 46.8 $ (198.8 ) Fiscal 2015 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Revenues: Net consumer and other product sales $ 4,690.4 $ — $ 42.7 $ — $ — $ 4,733.1 Net investment income — 8.9 20.6 — 54.8 84.3 Net investment gains (losses) — (107.7 ) — — (6.3 ) (114.0 ) Insurance and investment product fees and other — — 0.1 — 6.2 6.3 Total revenues 4,690.4 (98.8 ) 63.4 — 54.7 4,709.7 Operating costs and expenses: Cost of consumer products and other goods sold 3,020.0 — 30.9 — — 3,050.9 Benefits and other changes in policy reserves — (43.5 ) — — 114.1 70.6 Selling, acquisition, operating and general expenses 1,108.5 13.4 181.1 — (1.7 ) 1,301.3 Impairments and bad debt expense — — 148.1 — 5.2 153.3 Amortization of intangibles 87.8 — — — — 87.8 Total operating costs and expenses 4,216.3 (30.1 ) 360.1 — 117.6 4,663.9 Operating income 474.1 (68.7 ) (296.7 ) — (62.9 ) 45.8 Equity in net loss of subsidiaries — — (232.4 ) — 232.4 — Interest expense (271.9 ) — (124.2 ) — (5.5 ) (401.6 ) Affiliated interest expense — — (29.6 ) — 29.6 — Gain on deconsolidation of subsidiary — — 38.5 — — 38.5 Other income (expense), net (8.9 ) — 29.8 — (10.7 ) 10.2 Income (loss) from continuing operations before income taxes 193.3 (68.7 ) (614.6 ) — 182.9 (307.1 ) Income tax expense (benefit) 43.9 (24.0 ) (17.5 ) — (18.6 ) (16.2 ) Net income (loss) from continuing operations 149.4 (44.7 ) (597.1 ) — 201.5 (290.9 ) (Loss) income from discontinued operations, net of tax — — — (221.5 ) — (221.5 ) Net (loss) income 149.4 (44.7 ) (597.1 ) (221.5 ) 201.5 (512.4 ) Less: Net income attributable to noncontrolling interest 62.7 — (40.3 ) 22.0 — 44.4 Net loss attributable to controlling interest $ 86.7 $ (44.7 ) $ (556.8 ) $ (243.5 ) $ 201.5 $ (556.8 ) Fiscal 2014 Consumer Products Insurance Corporate and Other Discontinued Operations Eliminations and adjustments Total Revenues: Net consumer and other product sales $ 4,429.1 $ — $ 20.1 $ — $ — $ 4,449.2 Net investment income — 9.3 33.4 — 47.4 90.1 Net investment gains (losses) — 135.0 — — (45.7 ) 89.3 Insurance and investment product fees and other — — — — 6.1 6.1 Total revenues 4,429.1 144.3 53.5 — 7.8 4,634.7 Operating costs and expenses: Cost of consumer products and other goods sold 2,860.3 — 15.3 — — 2,875.6 Benefits and other changes in policy reserves — 92.8 — — (25.9 ) 66.9 Selling, acquisition, operating and general expenses 1,005.2 11.4 163.0 — 1.4 1,181.0 Impairments and bad debt expense — — 2.3 — (0.2 ) 2.1 Amortization of intangibles 81.7 — — — — 81.7 Total operating costs and expenses 3,947.2 104.2 180.6 — (24.7 ) 4,207.3 Operating income 481.9 40.1 (127.1 ) — 32.5 427.4 Equity in net income of subsidiaries — — 251.6 — (251.6 ) — Interest expense (202.1 ) — (89.7 ) — (7.0 ) (298.8 ) Affiliated interest expense — — (15.6 ) — 15.6 — Loss from the change in the fair value of the equity conversion feature of preferred stock — — (12.7 ) — — (12.7 ) Other income (expense), net (6.3 ) — (5.4 ) — (0.2 ) (11.9 ) Income (loss) from continuing operations before income taxes 273.5 40.1 1.1 — (210.7 ) 104.0 Income tax expense (benefit) 59.0 15.7 1.2 — 13.7 89.6 Net income (loss) from continuing operations 214.5 24.4 (0.1 ) — (224.4 ) 14.4 (Loss) income from discontinued operations, net of tax — — — 87.3 — 87.3 Net (loss) income 214.5 24.4 (0.1 ) 87.3 (224.4 ) 101.7 Less: Net income attributable to noncontrolling interest 88.9 — 10.2 12.9 — 112.0 Net loss attributable to controlling interest 125.6 24.4 (10.3 ) 74.4 (224.4 ) (10.3 ) Less: Preferred stock dividends, accretion and loss on conversion — — 73.6 — — 73.6 Net loss attributable to common and participating preferred stockholders $ 125.6 $ 24.4 $ (83.9 ) $ 74.4 $ (224.4 ) $ (83.9 )

Quarterly Results (Unaudited) Q

Quarterly Results (Unaudited) Quarterly Results (Unaudited) (Tables)	12 Months Ended
	Sep. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Quarter Ended June 30, 2016 Quarter Ended June 30, 2015 Reported Adjustment As Revised Reported Adjustment As Revised Net consumer and other product sales $ 1,361.6 $ — $ 1,361.6 $ 1,249.7 $ — $ 1,249.7 Total revenues 1,447.1 (9.7 ) 1,437.4 1,227.2 (24.3 ) 1,202.9 Net consumer and other product gross profit 530.7 — 530.7 458.4 — 458.4 Net income (loss) from continuing operations 115.4 26.1 141.5 (144.3 ) 119.6 (24.7 ) (Loss) income from discontinued operations, net of tax (208.4 ) (26.1 ) (234.5 ) 102.9 (119.6 ) (16.7 ) Net (loss) income (93.0 ) — (93.0 ) (41.4 ) — (41.4 ) Net loss attributable to controlling interest (132.9 ) — (132.9 ) (75.6 ) — (75.6 ) Net loss per common share attributable to controlling interest: Basic income (loss) from continuing operations $ 0.39 $ 0.13 $ 0.52 $ (0.82 ) $ 0.61 $ (0.21 ) Basic (loss) income from discontinued operations (1.06 ) (0.13 ) (1.19 ) 0.44 (0.61 ) (0.17 ) Basic $ (0.67 ) $ — $ (0.67 ) $ (0.38 ) $ — $ (0.38 ) Diluted income (loss) from continuing operations $ 0.38 $ 0.13 $ 0.51 $ (0.82 ) $ 0.61 $ (0.21 ) Diluted (loss) income from discontinued operations (1.04 ) (0.13 ) (1.17 ) 0.44 (0.61 ) (0.17 ) Diluted $ (0.66 ) $ — $ (0.66 ) $ (0.38 ) $ — $ (0.38 ) Quarter Ended March 31, 2016 Quarter Ended March 31, 2015 Reported Adjustment (a) As Revised Reported Adjustment As Revised Net consumer and other product sales $ 1,209.6 $ — $ 1,209.6 $ 1,086.5 $ — $ 1,086.5 Total revenues 1,269.5 (9.5 ) 1,260.0 1,143.8 (26.0 ) 1,117.8 Net consumer and other product gross profit 462.8 — 462.8 379.5 — 379.5 Net income (loss) from continuing operations 11.6 44.9 56.5 (243.3 ) 158.2 (85.1 ) (Loss) income from discontinued operations, net of tax (13.1 ) (27.5 ) (40.6 ) 5.8 (158.2 ) (152.4 ) Net (loss) income (1.5 ) 17.4 15.9 (237.5 ) — (237.5 ) Net loss attributable to controlling interest (34.8 ) 10.1 (24.7 ) (228.3 ) — (228.3 ) Net loss per common share attributable to controlling interest: Basic income (loss) from continuing operations $ (0.10 ) $ 0.19 $ 0.09 $ (1.20 ) $ 0.80 $ (0.40 ) Basic (loss) income from discontinued operations (0.08 ) (0.14 ) (0.22 ) 0.04 (0.80 ) (0.76 ) Basic $ (0.18 ) $ 0.05 $ (0.13 ) $ (1.16 ) $ — $ (1.16 ) Diluted income (loss) from continuing operations $ (0.10 ) $ 0.19 $ 0.09 $ (1.20 ) $ 0.80 $ (0.40 ) Diluted (loss) income from discontinued operations (0.08 ) (0.14 ) (0.22 ) 0.04 (0.80 ) (0.76 ) Diluted $ (0.18 ) $ 0.05 $ (0.13 ) $ (1.16 ) $ — $ (1.16 ) Quarter Ended September 30, June 30, March 31, December 31, 2016 2015 2016 2015 2016 2015 2015 2014 Net consumer and other product sales $ 1,249.7 $ 1,308.1 $ 1,361.6 $ 1,249.7 $ 1,209.6 $ 1,086.5 $ 1,218.8 $ 1,088.8 Total revenues 1,308.6 1,281.5 1,437.4 1,202.9 1,260.0 1,117.8 1,209.4 1,107.5 Net consumer and other product gross profit 485.7 467.5 530.7 458.4 462.8 379.5 440.7 376.8 Net income (loss) from continuing operations (9.6 ) (95.0 ) 141.5 (24.7 ) 56.5 (85.1 ) 2.0 (86.1 ) (Loss) income from discontinued operations, net of tax 45.8 (32.1 ) (234.5 ) (16.7 ) (40.6 ) (152.4 ) 5.0 (20.3 ) Net (loss) income 36.2 (127.1 ) (93.0 ) (41.4 ) 15.9 (237.5 ) 7.0 (106.4 ) Net loss attributable to controlling interest (7.3 ) (143.1 ) (132.9 ) (75.6 ) (24.7 ) (228.3 ) (33.9 ) (109.8 ) Net loss per common share attributable to controlling interest: Basic income (loss) from continuing operations $ (0.24 ) $ (0.53 ) $ 0.52 $ (0.21 ) $ 0.09 $ (0.40 ) $ (0.15 ) $ (0.44 ) Basic (loss) income from discontinued operations 0.20 (0.20 ) (1.19 ) (0.17 ) (0.22 ) (0.76 ) (0.02 ) (0.12 ) Basic $ (0.04 ) $ (0.73 ) $ (0.67 ) $ (0.38 ) $ (0.13 ) $ (1.16 ) $ (0.17 ) $ (0.56 ) Diluted income (loss) from continuing operations $ (0.24 ) $ (0.53 ) $ 0.51 $ (0.21 ) $ 0.09 $ (0.40 ) $ (0.15 ) $ (0.44 ) Diluted (loss) income from discontinued operations 0.20 (0.20 ) (1.17 ) (0.17 ) (0.22 ) (0.76 ) (0.02 ) (0.12 ) Diluted $ (0.04 ) $ (0.73 ) $ (0.66 ) $ (0.38 ) $ (0.13 ) $ (1.16 ) $ (0.17 ) $ (0.56 ) Quarter Ended December 31, 2015 Quarter Ended December 31, 2014 Reported Adjustment As Revised Reported Adjustment As Revised Net consumer and other product sales $ 1,218.8 $ — $ 1,218.8 $ 1,088.8 $ — $ 1,088.8 Total revenues 1,226.2 (16.8 ) 1,209.4 1,141.8 (34.3 ) 1,107.5 Net consumer and other product gross profit 440.7 — 440.7 376.8 — 376.8 Net income (loss) from continuing operations 42.6 (40.6 ) 2.0 (123.4 ) 37.3 (86.1 ) (Loss) income from discontinued operations, net of tax (35.6 ) 40.6 5.0 17.0 (37.3 ) (20.3 ) Net (loss) income 7.0 — 7.0 (106.4 ) — (106.4 ) Net loss attributable to controlling interest (33.9 ) — (33.9 ) (109.8 ) — (109.8 ) Net loss per common share attributable to controlling interest: Basic income (loss) from continuing operations $ 0.06 $ (0.21 ) $ (0.15 ) $ (0.63 ) $ 0.19 $ (0.44 ) Basic (loss) income from discontinued operations (0.23 ) 0.21 (0.02 ) 0.07 (0.19 ) (0.12 ) Basic $ (0.17 ) $ — $ (0.17 ) $ (0.56 ) $ — $ (0.56 ) Diluted income (loss) from continuing operations $ 0.06 $ (0.21 ) $ (0.15 ) $ (0.63 ) $ 0.19 $ (0.44 ) Diluted (loss) income from discontinued operations (0.23 ) 0.21 (0.02 ) 0.07 (0.19 ) (0.12 ) Diluted $ (0.17 ) $ — $ (0.17 ) $ (0.56 ) $ — $ (0.56 )
Quarterly Results (Unaudited)	As previously discussed in Note 2 , Significant Accounting Policies and Practices and Recent Accounting Pronouncements , the Company adopted ASU 2016-09. The Company has elected to early adopt ASU 2016-09 effective as if adopted the first day of the fiscal year, October 1, 2015. For the three months ended December 31, 2015, there was an additional $4.3 of unrecognized deferred tax assets attributable to excess tax benefits that were not previously recognized. The Company did not record an adjustment for the adoption of ASU 2016-09 as the incremental deferred tax assets were also fully offset by a corresponding increase in the deferred tax asset valuation allowance as of December 31, 2015. The impact of the adoption of ASU 2016-09 to the Company’s previously reported quarterly results for the quarter ended March 31, 2016 was increases to Net income (loss) from continuing operations , Net (loss) income , Net loss attributable to controlling interest , and Basic and Diluted income (loss) from continuing operations per share of $17.4 , $17.4 , $10.1 , and $0.05 , respectively and is reflected in the table above. As previously discussed in Note 1 , Basis of Presentation and Nature of Operations , and Note 4 , Divestitures , during the fourth quarter of Fiscal 2016 , the Company completed the sale of its equity interests in Compass. As a result, Compass was presented as discontinued operations in the accompanying Consolidated Statements of Operations . The impact of the adoption of classifying the results of operations of Compass as discontinued operations and to the Company’s previously reported quarterly results for the quarters ended June 30, 2016 and 2015, March 31, 2016 and 2015, and December 31, 2016 and 2015 is presented below.

Schedule II - Condensed Finan65

Schedule II - Condensed Financial Information of Registrant Schedule II - Condensed Financial Information of Registrant (Tables)	12 Months Ended
	Sep. 30, 2016
Condensed Financial Statements, Captions [Line Items]
Condensed Financial Statements [Table Text Block]	September 30, 2016 2015 ASSETS Cash and cash equivalents $ 170.9 $ 297.2 Receivables, net 0.1 0.8 Total current assets 171.0 298.0 Investments in consolidated subsidiaries (a) 1,870.1 2,040.8 Advances to consolidated subsidiaries 9.6 9.5 Deferred tax assets 351.2 2.0 Properties, net 1.1 1.3 Other assets 0.6 1.1 Total assets $ 2,403.6 $ 2,352.7 LIABILITIES AND EQUITY Accounts payable $ 0.2 $ 1.6 Accrued and other current liabilities 48.2 51.8 Total current liabilities 48.4 53.4 Long-term debt 1,711.2 1,705.1 Employee benefit obligations 5.2 4.7 Deferred tax liabilities — 2.0 Other liabilities 0.7 0.8 Total liabilities 1,765.5 1,766.0 Shareholders’ equity: Common stock 2.0 2.0 Additional paid-in capital 1,447.1 1,458.5 Accumulated deficit (1,031.9 ) (833.1 ) Accumulated other comprehensive income 220.9 (40.7 ) Total shareholders’ equity 638.1 586.7 Total liabilities and equity $ 2,403.6 $ 2,352.7 (a) Includes $1,259.6 at September 30, 2016 related to the Company’s investment in FGL and $1,209.9 at September 30, 2015 related to the Company’s investments in FGL and Compass, which were classified as business held for sale and business in discontinued operations, respectively. See accompanying Report of Independent Registered Public Accounting Firm. SCHEDULE II (continued) HRG GROUP, INC. (Registrant Only) STATEMENTS OF OPERATIONS (In millions) Fiscal 2016 2015 2014 Revenues $ — $ — $ — Cost of revenues — — — Gross profit — — — Operating expenses: General and administrative 50.7 100.2 111.1 Acquisition related charges 0.2 0.4 4.2 Total operating expenses 50.9 100.6 115.3 Operating loss (50.9 ) (100.6 ) (115.3 ) Other income (expense): Equity in net (loss) income of subsidiaries (a) (214.8 ) (357.2 ) 207.7 Interest expense (143.1 ) (124.2 ) (89.7 ) Loss from the change in the fair value of the equity conversion feature of preferred stock — — (12.7 ) Gain on contingent purchase price reduction — 8.5 0.5 Other, net 2.0 15.2 0.1 Loss before income taxes (406.8 ) (558.3 ) (9.4 ) Income tax (benefit) expense (b) (208.0 ) (1.5 ) 0.9 Net (loss) (198.8 ) (556.8 ) (10.3 ) Less: Preferred stock dividends and accretion and loss on conversion — — 73.6 Net loss attributable to common and participating preferred stockholders $ (198.8 ) $ (556.8 ) $ (83.9 ) (a) Includes $(243.4) , $(243.5) , and $74.4 for Fiscal 2016 , 2015 and 2014 , respectively, related to the Company’s investments in FGL and Compass, which were classified as discontinued operations. (b) Includes income tax benefit of $( 206.2 ) for Fiscal 2016 related to classifying the Company’s ownership interest in FGL as held for sale See accompanying Report of Independent Registered Public Accounting Firm. SCHEDULE II (continued) HRG GROUP, INC. (Registrant Only) STATEMENTS OF CASH FLOWS (In millions) Fiscal 2016 2015 2014 Cash flows from operating activities: Net loss $ (198.8 ) $ (556.8 ) $ (10.3 ) Adjustments to reconcile net loss to net cash used in operating activities: Equity in net income of subsidiaries 214.8 357.2 (207.7 ) Dividends from subsidiaries 63.5 65.7 118.0 Depreciation of properties 0.3 0.5 0.2 Stock-based compensation 13.7 25.0 27.0 Amortization of debt issuance costs 2.7 4.4 3.5 Amortization of debt discount 3.3 1.8 1.5 Deferred income taxes (205.8 ) — — Loss from the change in the fair value of the equity conversion feature of preferred stock — — 12.7 Gain on contingent purchase price reduction — (8.5 ) (0.5 ) Changes in operating assets and liabilities: Accounts payable and accrued and other current liabilities (5.4 ) (35.4 ) 43.5 Other operating activities 1.8 64.4 (0.7 ) Net change in cash due to operating activities (109.9 ) (81.7 ) (12.8 ) Cash flows from investing activities: Capital contributions to consolidated subsidiaries (2.9 ) (406.4 ) (115.5 ) Capital expenditures (0.1 ) (1.2 ) (0.3 ) Net change in cash due to investing activities (3.0 ) (407.6 ) (115.8 ) Cash flows from financing activities: Dividends paid on preferred stock — — (28.6 ) Proceeds from senior secured notes — 409.6 400.0 Debt issuance costs — (6.8 ) (10.4 ) Common stock repurchased — (22.1 ) (65.6 ) Share based award tax withholding payments (17.8 ) (18.3 ) (6.5 ) Other financing activities 4.4 4.1 2.8 Net change in cash due to financing activities (13.4 ) 366.5 291.7 Net increase in cash and cash equivalents (126.3 ) (122.8 ) 163.1 Cash and cash equivalents at beginning of period 297.2 420.0 256.9 Cash and cash equivalents at end of period $ 170.9 $ 297.2 $ 420.0

Schedule III - Supplemental I66

Schedule III - Supplemental Insurance Information Supplementary Insurance Information (Tables)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Supplementary Insurance Information [Abstract]
Supplementary Insurance Information, for Insurance Companies Disclosure [Text Block]	HRG GROUP, INC. AND SUBSIDIARIES Supplementary Insurance Information (In millions) As of or for the year ended 2016 2015 2014 Life Insurance (single segment): Future policy benefits, losses, claims and loss expenses $ 1,751.3 $ 1,856.0 $ 1,418.4 Net investment income 63.5 68.2 61.7 Benefits, claims, losses and settlement expenses (103.0 ) (70.6 ) (66.9 ) Other operating expenses (9.6 ) (13.4 ) (11.4 ) See accompanying Report of Independent Registered Public Accounting Firm.	Supplementary Insurance Information (In millions) As of or for the year ended 2016 2015 2014 Life Insurance (single segment): Future policy benefits, losses, claims and loss expenses $ 1,751.3 $ 1,856.0 $ 1,418.4 Net investment income 97.1 (114.0 ) 89.3 Benefits, claims, losses and settlement expenses 103.0 70.6 66.9 Other operating expenses (9.6 ) (13.4 ) (11.4 )

Basis of Preparation and Natu67

Basis of Preparation and Nature of Operations Additional Information (Detail) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended			6 Months Ended	12 Months Ended
	Sep. 30, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Mar. 31, 2017USD ($)	Sep. 30, 2016USD ($)$ / shares	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Jul. 01, 2016$ / shares	Nov. 08, 2015$ / shares	Jan. 16, 2015USD ($)	Oct. 31, 2014USD ($)	Oct. 06, 2014	Oct. 01, 2014USD ($)	Dec. 13, 2013$ / sharesshares	Sep. 30, 2013USD ($)	Feb. 28, 2013USD ($)
Business Acquisition [Line Items]
Number of reporting segments					2
Proceeds from Sale of Oil and Gas Property and Equipment		$ 153.4
Deconsolidation, Gain (Loss), Amount					$ 0	$ 38.5	$ 0
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.01				$ 0.01
Less: Preferred stock dividends, accretion and loss on conversion							73.6
Long-term debt	$ 5,540.7				$ 5,540.7	$ 6,112.1
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	$ 100				$ 100
Compass Production Partners G.P. [Member]
Business Acquisition [Line Items]
Business Acquisition, Share Price | $ / shares								$ 145,000,000
Spectrum Brands [Member] | Six Point Seven Five Percentage Senior Notes [Member] | Secured Debt [Member]
Business Acquisition [Line Items]
Long-term debt, interest rate	6.625%				6.625%	6.60%
Spectrum Brands [Member] | 6.375% Senior Notes due 2020 | Secured Debt [Member]
Business Acquisition [Line Items]
Long-term debt, interest rate	6.375%				6.375%
Debt Instrument, Unamortized Premium, Current	$ 4.6				$ 4.6
Debt Instrument, Repurchase Amount	390.3				390.3
Long-term debt	129.7				129.7	$ 520
Long-term Debt, Maturities, Repayments of Principal in Year Five	129.7				129.7
Spectrum Brands [Member] | Four Point Zero Percent Senior Notes [Member]
Business Acquisition [Line Items]
Long-term debt	$ 425				$ 425
Spectrum Brands [Member] | Four Point Zero Percent Senior Notes [Member] | Secured Debt [Member]
Business Acquisition [Line Items]
Long-term debt, interest rate	4.00%				4.00%	0.00%
Long-term debt	$ 477				$ 477	$ 0
Salus Capital Partners LLC | Variable Interest Entity, Primary Beneficiary
Business Acquisition [Line Items]
Asset-based loans															$ 331.1	$ 175.5
HGI
Business Acquisition [Line Items]
Less: Preferred stock dividends, accretion and loss on conversion					0	0	$ 73.6
Long-term debt	$ 1,711.2				$ 1,711.2	$ 1,705.1
HGI | 7.875% Senior Secured Notes, due July 15, 2019 | Secured Debt [Member]
Business Acquisition [Line Items]
Long-term debt, interest rate	7.875%				7.875%	7.90%
Long-term debt	$ 864.4				$ 864.4
Long-term Debt, Maturities, Repayments of Principal in Year Five						$ 864.4
HGI | Seven Point Seven Five Percent Senior Unsecured Notes [Member]
Business Acquisition [Line Items]
Long-term debt, interest rate	7.75%				7.75%	7.75%
Long-term debt	$ 890				$ 890	$ 890
FOH [Member]
Business Acquisition [Line Items]
Impaired Financing Receivable, Recorded Investment						16.2
Compass Production Partners [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred					118.8
Compass Production Partners [Member] | Compass Credit Agreement
Business Acquisition [Line Items]
Line of Credit Facility, Fair Value of Amount Outstanding	$ 125.2				$ 125.2
FGL [Member]
Business Acquisition [Line Items]
Shares Offered To Public In Initial Offering | shares														9.8
Sale of Stock, Price Per Share | $ / shares														$ 17
Shares Offered To Underwriters In Initial Offering | shares														1.5
CorAmerica [Member]
Business Acquisition [Line Items]
Percentage Of Ownership Interest	51.00%				51.00%
Goodwill and Intangible Asset Impairment					$ 10.7	28.3
Proceeds from Divestiture of Interest in Consolidated Subsidiaries	$ 0.5
Compass | HGI
Business Acquisition [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired	74.40%				74.40%
Ability Re [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net											$ 19.2
Business Combination, Consideration Transferred			$ 19.2
Payments to Acquire Businesses, Gross			17.9
European IAMS and Eukanuba [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net			115.7
Business Combination, Consideration Transferred			115.7
Tell Manufacturing [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred			$ 30.3
Business combination, assets acquired													$ 30.3
Zap Com Corporation [Member]
Business Acquisition [Line Items]
Percentage Of Ownership Interest	97.90%				97.90%
Compass Production Partners [Member]
Business Acquisition [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired												25.50%
Compass Production Partners [Member] | Compass Production Partners [Member]
Business Acquisition [Line Items]
Percentage Of Ownership Interest	99.80%				99.80%
Salix Animal Health LLC [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net										$ 148.3
Business Combination, Consideration Transferred					$ 148.3
Payments to Acquire Businesses, Gross					146.8
AAG Acquisition [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	$ 929.3				929.3
Business Combination, Consideration Transferred					929.3
Euro Member Countries, Euro | Spectrum Brands [Member] | Four Point Zero Percent Senior Notes [Member] | Secured Debt [Member]
Business Acquisition [Line Items]
Long-term debt	$ 425				425
Common Stock | Spectrum Brands [Member]
Business Acquisition [Line Items]
Proceeds from Issuance of Common Stock						$ 575
FGL [Member] | Anbang Insurance Group Co., Ltd. [Member]
Business Acquisition [Line Items]
Business Acquisition, Share Price | $ / shares									$ 26.80
Severance Cost, one time payments [Member] | Subsequent Event [Member]
Business Acquisition [Line Items]
Officers' Compensation				$ 3
Severance Costs, Contingent Payments [Member] | Subsequent Event [Member]
Business Acquisition [Line Items]
Officers' Compensation				$ 3
Chief Executive Officer [Member]
Business Acquisition [Line Items]
Officers' Compensation					$ 8

Significant Accounting Polici68

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - Additional Details (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2015
Subsidiary or Equity Method Investee [Line Items]
Insurance Reserves	$ 1,751.3	$ 1,856
Impairment of Intangible Assets, Finite-lived	(15.4)	(60.2)	$ 0
Debt Issuance Costs, Net	87
Available For Sale Securities Carrying Value	52.2
Asset Impairment Charges	$ 27.1	153.3	2.1
FGL [Member]
Subsidiary or Equity Method Investee [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	19.60%
Spectrum Brands [Member]
Subsidiary or Equity Method Investee [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	42.20%
HGI
Subsidiary or Equity Method Investee [Line Items]
Gain On Contingent Purchase Price Adjustment	$ 0	8.5	$ 0.5
Building and Building Improvements | Minimum [Member]
Subsidiary or Equity Method Investee [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	20 years
Building and Building Improvements | Maximum
Subsidiary or Equity Method Investee [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	40 years
Machinery, equipment and other | Minimum [Member]
Subsidiary or Equity Method Investee [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	2 years
Machinery, equipment and other | Maximum
Subsidiary or Equity Method Investee [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	15 years
Compass | HGI
Subsidiary or Equity Method Investee [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired	74.40%
Customer Relationships [Member] | Minimum [Member]
Subsidiary or Equity Method Investee [Line Items]
Amortization period, intangible asset	2 years
Customer Relationships [Member] | Maximum
Subsidiary or Equity Method Investee [Line Items]
Amortization period, intangible asset	20 years
Technology Assets [Member] | Minimum [Member]
Subsidiary or Equity Method Investee [Line Items]
Amortization period, intangible asset	4 years
Technology Assets [Member] | Maximum
Subsidiary or Equity Method Investee [Line Items]
Amortization period, intangible asset	18 years
Trade Name [Member] | Minimum [Member]
Subsidiary or Equity Method Investee [Line Items]
Amortization period, intangible asset	8 years
Trade Name [Member] | Maximum
Subsidiary or Equity Method Investee [Line Items]
Amortization period, intangible asset	17 years
Global Auto Care [Member]
Subsidiary or Equity Method Investee [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	12.00%
FGL [Member] | Majority-Owned Subsidiary, Unconsolidated [Member]
Subsidiary or Equity Method Investee [Line Items]
Insurance Reserves	$ 1,119.5	1,226.8
Fixed Maturities Available For Sale [Member]
Subsidiary or Equity Method Investee [Line Items]
Available For Sale Securities Carrying Value	1,535.1	1,638.1
Fixed Maturities Available For Sale [Member] | Third party cedants [Member]
Subsidiary or Equity Method Investee [Line Items]
Available For Sale Securities Carrying Value	$ 654.3	624.5
Accounting Standards Update 2015-03 [Member]
Subsidiary or Equity Method Investee [Line Items]
Debt Issuance Costs, Net		101.8
Adjustments for New Accounting Principle, Early Adoption [Member]
Subsidiary or Equity Method Investee [Line Items]
Unrecognized Tax Benefits that Would Result in Deferred Tax Assets		0
Accounting Standards Update 2016-09 [Member]
Subsidiary or Equity Method Investee [Line Items]
Unrecognized Tax Benefits that Would Result in Deferred Tax Assets		(28.4)		$ (4.3)
Accounting Standards Update 2015-17 [Member]
Subsidiary or Equity Method Investee [Line Items]
Deferred Tax Assets, Net		39.1
Discontinued Operations, Held-for-sale [Member] | Accounting Standards Update 2015-03 [Member]
Subsidiary or Equity Method Investee [Line Items]
Debt Issuance Costs, Net		$ 4.1

Significant Accounting Polici69

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - Properties (Details)	12 Months Ended
	Sep. 30, 2016
Building and Building Improvements | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	20 years
Building and Building Improvements | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	40 years
Machinery, equipment and other | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	2 years
Machinery, equipment and other | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	15 years

Significant Accounting Polici70

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - Goodwill and Intangibles (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Funds Withheld Receivable	$ 1,650.4	$ 1,710.1
Asset Backed Loans And Other Invested Assets Gross	46	274.6
Asset Backed Loans And Other Invested Assets	35	226.7
Available For Sale Securities Carrying Value	$ 52.2
Indefinite-lived Intangible Assets Acquired			$ 341.5
Goodwill, Acquired During Period			$ 1,054.7
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		31.9
Customer Relationships [Member] | Weighted average
Finite-Lived Intangible Assets [Line Items]
Amortization period, intangible asset	18 years 6 months
Customer Relationships [Member] | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period, intangible asset	20 years
Technology Assets [Member] | Weighted average
Finite-Lived Intangible Assets [Line Items]
Amortization period, intangible asset	11 years 2 months 6 days
Technology Assets [Member] | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period, intangible asset	18 years
Trade Names [Member] | Weighted average
Finite-Lived Intangible Assets [Line Items]
Amortization period, intangible asset	11 years 4 months 12 days
Global batteries and appliances [Member]
Finite-Lived Intangible Assets [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	157.00%
Hardware and home improvement [Member]
Finite-Lived Intangible Assets [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	110.00%
Global Pet Supplies [Member]
Finite-Lived Intangible Assets [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	58.00%
Home and Garden [Member]
Finite-Lived Intangible Assets [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	326.00%
Spectrum Brands [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	$ 4.7
FOH [Member] | Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets Acquired		9.9
Goodwill, Acquired During Period		$ 16.2

Significant Accounting Polici71

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - Contractholder Funds and Furutre Policy Benefits (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Available For Sale Securities Carrying Value		$ 52.2
Liability for Future Policy Benefits, Other Increase (Decrease)		1	$ 0.8	$ 0.4
Insurance Reserves		1,751.3	$ 1,856
Life Contingent Payout Annuity [Member] | Minimum [Member]
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Long-Duration Contracts, Assumptions by Product and Guarantee, Estimated Average Investment Yield			0.80%
Life Contingent Payout Annuity [Member] | Maximum
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Long-Duration Contracts, Assumptions by Product and Guarantee, Estimated Average Investment Yield			6.00%
Fixed Maturities Available For Sale [Member]
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Available For Sale Securities Carrying Value		1,535.1	$ 1,638.1
Fixed Maturities Available For Sale [Member] | Third party cedants [Member]
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Available For Sale Securities Carrying Value		654.3	624.5
Liability for Future Policy Benefits, Other Increase (Decrease)		1.6	12
Fixed Maturities Available For Sale [Member] | Other Third Party Cedants [Member]
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Available For Sale Securities Carrying Value		250.2	146.3
Insurance Reserves		241.3	135.1
Fixed Maturities Available For Sale [Member] | Ability Re [Member]
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Available For Sale Securities Carrying Value		295.6	357.5
Insurance Reserves		271.5	348.4
Fixed Maturities Available For Sale [Member] | Bankers Life Insurance Company [Member]
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Available For Sale Securities Carrying Value		125.8	148.3
Insurance Reserves		$ 119	$ 145.7
Front Street Future Policyholder Benefits Reserve [Member]
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Change In Fair Value Of Derivatives	$ 7

Significant Accounting Polici72

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - Foreign Currency Translation (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	$ 220.9	$ (40.7)	$ 243.6
Conversion Gains and Losses on Foreign Investments	(6.8)	(26.8)	(7.6)
Accumulated Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	$ (92.4)	$ (87.3)	$ (23.2)

Significant Accounting Polici73

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - Shipping and Handling Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Accounting Policies [Abstract]
Shipping, Handling and Transportation Costs	$ 294.7	$ 272.9	$ 260.3

Significant Accounting Polici74

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - Advertising Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Accounting Policies [Abstract]
Advertising expense	$ 39.8	$ 35.1	$ 21.5

Significant Accounting Polici75

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - Research and Development (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Accounting Policies [Abstract]
Research and development expense	$ 58.7	$ 51.3	$ 47.9

Significant Accounting Polici76

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - Benefit Expense and Other Changes in Policy Reserves (Details) - FIA embedded derivatives, included in contractholder funds	12 Months Ended
	Sep. 30, 2016
Minimum [Member]
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Interest Crediting Rates for Funds at Subsidiaries	0.00%
Maximum
Schedule of Benefits and Other Changes in Policy Reserves [Line Items]
Interest Crediting Rates for Funds at Subsidiaries	6.00%

Significant Accounting Polici77

Significant Accounting Policies and Practices and Recent Accounting Pronouncements - New Accounting Pronouncements (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt Issuance Costs, Net	$ 87
Accounting Standards Update 2015-03 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt Issuance Costs, Net			$ 101.8
Accounting Standards Update 2015-17 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred Tax Assets, Net			39.1
Accounting Standards Update 2016-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Unrecognized Tax Benefits that Would Result in Deferred Tax Assets		$ (4.3)	$ (28.4)
Goodwill [Member] | Accounting Standards Update 2015-16 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Goodwill, Purchase Accounting Adjustments	$ 3.3

Acquisitions - Armored AutoGro

Acquisitions - Armored AutoGroup acquisition (Detail) - USD ($) $ / shares in Thousands, $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	May 21, 2015	Sep. 30, 2013
Business Acquisition [Line Items]
Goodwill (Note 12)	$ 2,478.4	$ 2,487.4			$ 1,524.8
AAG Acquisition [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Revenue		4,985.5	$ 5,078
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	30.9
Goodwill (Note 12)	975.4
Business Combination, Consideration Transferred	929.3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	156.5
Inventory	82.5
Property, plant and equipment	37.6
Goodwill (Note 12)	418			$ 418
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	24.7
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable	(119.2)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt	(540)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other	(137.1)
Business Acquisition, Pro Forma Net Income (Loss)		$ (517.5)	$ (71.4)
Business Acquisition, Pro Forma Earnings Per Share, Basic		$ (2,610)	$ (440)
Pro forma diluted net income per common share (in dollars per share)		$ (2,610)	$ (440)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	$ 929.3
Tradenames Trademarks And Patents [Member] | AAG Acquisition [Member]
Business Acquisition [Line Items]
Goodwill (Note 12)				295
Technology-Based Intangible Assets [Member] | AAG Acquisition [Member]
Business Acquisition [Line Items]
Goodwill (Note 12)				41
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Licensing Agreements [Member] | AAG Acquisition [Member]
Business Acquisition [Line Items]
Goodwill (Note 12)				19
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Customer Relationships [Member] | AAG Acquisition [Member]
Business Acquisition [Line Items]
Goodwill (Note 12)				$ 63
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	15 years
Share-based compensation [Member] | AAG Acquisition [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block]	10.4

Acquisitions - Other insignfic

Acquisitions - Other insignficant acquisitions (Detail) - USD ($) $ in Millions

Jan. 16, 2015

Dec. 31, 2014

Oct. 01, 2014

Dec. 31, 2014

Sep. 30, 2016

Sep. 30, 2014

Sep. 30, 2015

Oct. 31, 2014

Oct. 06, 2014

Jan. 02, 2014

Sep. 30, 2013

Feb. 14, 2013

Business Acquisition [Line Items]

Estimated Income tax rate

35.00%

35.00%

Oil and natural gas properties

Goodwill (Note 12)

$ 2,478.4

$ 2,487.4

$ 1,524.8

The Liquid Fence Company [Member]

Business Acquisition [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents

$ 0.1

Payments to Acquire Businesses, Gross

$ 24.8

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Inventory

2.1

Goodwill (Note 12)

$ 26.9

26.9

Oil and natural gas properties

Property, plant and equipment

0.1

Goodwill (Note 12)

7.1

Business Combination Purchase Consideration Transferred

35.8

Business Combination, Consideration Transferred, Liabilities Incurred

$ 9.5

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables

1.1

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable

1.6

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

$ 35.8

Compass Production Partners [Member]

Oil and natural gas properties

Business Acquisition Percentage Of Equity Interests Acquired

25.50%

Ability Re [Member]

Business Acquisition [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Insurance Reserves

$ (346.9)

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents

8.5

Payments to Acquire Businesses, Gross

$ 17.9

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Funds Withheld

359.5

Oil and natural gas properties

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets

368

Business Combination Purchase Consideration Transferred

19.2

Business Combination, Consideration Transferred, Liabilities Incurred

2.8

Business Combination, Consideration Transferred, Other

(1.5)

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other

(1.9)

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

$ 19.2

Tell Manufacturing [Member]

Business Acquisition [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents

1.1

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Inventory

7.2

Property, plant and equipment

1.5

Goodwill (Note 12)

12.5

Oil and natural gas properties

Property, plant and equipment

12.5

Goodwill (Note 12)

7.1

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets

0.6

Business Combination Purchase Consideration Transferred

30.3

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables

6

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable

(5.7)

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net

30.3

European IAMS and Eukanuba [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Inventory

$ 16.3

16.3

Goodwill (Note 12)

39.6

39.6

Oil and natural gas properties

Property, plant and equipment

58.3

58.3

Goodwill (Note 12)

4

4

Business Combination Purchase Consideration Transferred

115.7

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other

(2.7)

(2.7)

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets

2.9

2.9

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable

2.7

2.7

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

115.7

115.7

Salix Animal Health LLC [Member]

Business Acquisition [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents

$ 0.5

Payments to Acquire Businesses, Gross

146.8

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Inventory

17

Goodwill (Note 12)

55.5

Oil and natural gas properties

Property, plant and equipment

1.2

Goodwill (Note 12)

71.5

Business Combination Purchase Consideration Transferred

148.3

Business Combination, Consideration Transferred, Liabilities Incurred

$ 1.5

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables

10.7

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other

(2.1)

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets

2.5

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable

8.5

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

148.3

Compass | EXCO [Member]

Oil and natural gas properties

Business Acquisition Percentage Of Equity Interests Acquired

24.50%

Compass | HGI

Oil and natural gas properties

Business Acquisition Percentage Of Equity Interests Acquired

74.40%

Tradenames Trademarks And Patents [Member] | The Liquid Fence Company [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

5.1

Tradenames Trademarks And Patents [Member] | Tell Manufacturing [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

4

Tradenames Trademarks And Patents [Member] | European IAMS and Eukanuba [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

25.5

25.5

Tradenames Trademarks And Patents [Member] | Salix Animal Health LLC [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

17

Technology-Based Intangible Assets [Member] | The Liquid Fence Company [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

$ 20.5

Oil and natural gas properties

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

17 years

Technology-Based Intangible Assets [Member] | European IAMS and Eukanuba [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

$ 3.6

$ 3.6

Oil and natural gas properties

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

8 years

Technology-Based Intangible Assets [Member] | Salix Animal Health LLC [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

$ 2.1

Oil and natural gas properties

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

17 years

Licensing Agreements [Member] | Salix Animal Health LLC [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

$ 1

Oil and natural gas properties

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

13 years

Customer Relationships [Member]

Business Acquisition [Line Items]

Estimated Income tax rate

38.00%

Customer Relationships [Member] | The Liquid Fence Company [Member]

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

$ 1.3

Oil and natural gas properties

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

15 years

Customer Relationships [Member] | Tell Manufacturing [Member]

Business Acquisition [Line Items]

Estimated Income tax rate

38.00%

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

$ 8.5

Oil and natural gas properties

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

13 years

Customer Relationships [Member] | European IAMS and Eukanuba [Member]

Business Acquisition [Line Items]

Estimated Income tax rate

25.00%

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

$ 10.5

$ 10.5

Oil and natural gas properties

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

15 years

Customer Relationships [Member] | Salix Animal Health LLC [Member]

Business Acquisition [Line Items]

Estimated Income tax rate

38.00%

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]

Goodwill (Note 12)

$ 35.4

Oil and natural gas properties

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

13 years

Minimum [Member] | Customer Relationships [Member]

Oil and natural gas properties

Amortization period, intangible asset

2 years

Maximum | Customer Relationships [Member]

Oil and natural gas properties

Amortization period, intangible asset

20 years

Acquisitions - Summary of Acqu

Acquisitions - Summary of Acquisition and Integration Related Charges Incurred (Detail) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Business Acquisition [Line Items]
Total acquisition and integration related charges	$ 37,300,000	$ 61,100,000	$ 24,400,000
AAG Acquisition [Member]
Business Acquisition [Line Items]
Total acquisition and integration related charges	14,600,000	21,800,000	0
HHI Business
Business Acquisition [Line Items]
Total acquisition and integration related charges	13,300,000	12,000,000	11,100,000
Salix Animal Health LLC [Member]
Business Acquisition [Line Items]
Total acquisition and integration related charges	2,100,000	10,700,000	0
European IAMS and Eukanuba [Member]
Business Acquisition [Line Items]
Total acquisition and integration related charges	3,500,000	9,300,000	0
Other
Business Acquisition [Line Items]
Total acquisition and integration related charges	$ 3,800,000	$ 7,300,000	$ 13,300,000

Acquisitions - Additional Info

Acquisitions - Additional Information (Detail) - USD ($) $ in Millions

Jan. 16, 2015

Dec. 31, 2014

Oct. 01, 2014

Dec. 31, 2014

Mar. 31, 2015

Sep. 30, 2016

Sep. 30, 2015

Sep. 30, 2014

May 21, 2015

Oct. 31, 2014

Oct. 06, 2014

Jan. 02, 2014

Sep. 30, 2013

Feb. 14, 2013

Business Acquisition [Line Items]

Goodwill (Note 12)

$ 2,478.4

$ 2,487.4

$ 1,524.8

Estimated Income tax rate

35.00%

35.00%

Cash consideration

1,328.4

$ 27.3

HGI

Business Acquisition [Line Items]

Acquisition related charges

$ 0.2

0.4

4.2

Compass Production Partners [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

$ 118.8

Technology Assets [Member] | Minimum [Member]

Business Acquisition [Line Items]

Amortization period, intangible asset

4 years

Technology Assets [Member] | Maximum

Business Acquisition [Line Items]

Amortization period, intangible asset

18 years

Customer Relationships [Member]

Business Acquisition [Line Items]

Retention Rate

95.00%

Estimated Income tax rate

38.00%

Business Acquisition Contingent Consideration Key Assumptions Discount Rate

9.50%

Customer Relationships [Member] | Minimum [Member]

Business Acquisition [Line Items]

Amortization period, intangible asset

2 years

Customer Relationships [Member] | Maximum

Business Acquisition [Line Items]

Amortization period, intangible asset

20 years

Compass Production Partners G.P. [Member]

Business Acquisition [Line Items]

Business Acquisition Percentage Of Equity Interests Acquired

100.00%

AAG Acquisition [Member]

Business Acquisition [Line Items]

Goodwill (Note 12)

$ 975.4

Property, plant and equipment

37.6

Goodwill (Note 12)

418

$ 418

Inventory

82.5

Business Combination, Consideration Transferred

929.3

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

$ 929.3

Business Acquisition, Pro Forma Net Income (Loss)

$ (517.5)

(71.4)

Business Acquisition, Goodwill, Expected Tax Deductible Amount

4.9

AAG Acquisition [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

15 years

Goodwill (Note 12)

63

AAG Acquisition [Member] | Customer Relationships [Member] | Minimum [Member]

Business Acquisition [Line Items]

Fair Value Inputs, Long-term Revenue Growth Rate

2.00%

AAG Acquisition [Member] | Customer Relationships [Member] | Maximum

Business Acquisition [Line Items]

Fair Value Inputs, Long-term Revenue Growth Rate

12.10%

AAG Acquisition [Member] | Tradenames Trademarks And Patents [Member]

Business Acquisition [Line Items]

Goodwill (Note 12)

$ 295

Compass | EXCO [Member]

Business Acquisition [Line Items]

Business Acquisition Percentage Of Equity Interests Acquired

24.50%

Compass | HGI

Business Acquisition [Line Items]

Business Acquisition Percentage Of Equity Interests Acquired

74.40%

Compass | HGI Energy Holdings, LLC

Business Acquisition [Line Items]

Business Acquisition Percentage Of Equity Interests Acquired

73.50%

Compass | EXCO/HGI General Partner

Business Acquisition [Line Items]

Business Acquisition Percentage Of Equity Interests Acquired

2.00%

The Liquid Fence Company [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred, Other

1.5

Goodwill (Note 12)

$ 7.1

Property, plant and equipment

0.1

Business Combination, Consideration Transferred, Liabilities Incurred

9.5

Goodwill (Note 12)

$ 26.9

26.9

Inventory

2.1

Business Combination, Consideration Transferred

35.8

Payments to Acquire Businesses, Gross

$ 24.8

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

$ 35.8

The Liquid Fence Company [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

15 years

Goodwill (Note 12)

1.3

The Liquid Fence Company [Member] | Tradenames Trademarks And Patents [Member]

Business Acquisition [Line Items]

Goodwill (Note 12)

5.1

Compass Production Partners [Member]

Business Acquisition [Line Items]

Business Acquisition Percentage Of Equity Interests Acquired

25.50%

Compass Production Partners [Member] | Compass Production Partners [Member]

Business Acquisition [Line Items]

Percentage Of Ownership Interest

99.80%

Salix Animal Health LLC [Member]

Business Acquisition [Line Items]

Goodwill (Note 12)

$ 71.5

Property, plant and equipment

1.2

Business Combination, Consideration Transferred, Liabilities Incurred

$ 1.5

Goodwill (Note 12)

55.5

Inventory

17

Business Combination, Consideration Transferred

148.3

Payments to Acquire Businesses, Gross

$ 146.8

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

148.3

Business Acquisition, Goodwill, Expected Tax Deductible Amount

$ 24.7

Salix Animal Health LLC [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

Retention Rate

92.50%

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

13 years

Estimated Income tax rate

38.00%

Goodwill (Note 12)

$ 35.4

Salix Animal Health LLC [Member] | Customer Relationships [Member] | Minimum [Member]

Business Acquisition [Line Items]

Fair Value Inputs, Long-term Revenue Growth Rate

0.00%

Business Acquisition Contingent Consideration Key Assumptions Discount Rate

12.00%

Salix Animal Health LLC [Member] | Customer Relationships [Member] | Maximum

Business Acquisition [Line Items]

Fair Value Inputs, Long-term Revenue Growth Rate

12.10%

Business Acquisition Contingent Consideration Key Assumptions Discount Rate

13.00%

Salix Animal Health LLC [Member] | Tradenames Trademarks And Patents [Member]

Business Acquisition [Line Items]

Goodwill (Note 12)

$ 17

European IAMS and Eukanuba [Member]

Business Acquisition [Line Items]

Goodwill (Note 12)

$ 4

$ 4

Property, plant and equipment

58.3

58.3

Goodwill (Note 12)

39.6

39.6

Inventory

16.3

16.3

Business Combination, Consideration Transferred

115.7

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

$ 115.7

115.7

European IAMS and Eukanuba [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

15 years

Estimated Income tax rate

25.00%

Goodwill (Note 12)

$ 10.5

$ 10.5

Business Acquisition Contingent Consideration Key Assumptions Discount Rate

12.50%

European IAMS and Eukanuba [Member] | Customer Relationships [Member] | Minimum [Member]

Business Acquisition [Line Items]

Fair Value Inputs, Long-term Revenue Growth Rate

0.00%

Retention Rate

90.00%

90.00%

European IAMS and Eukanuba [Member] | Customer Relationships [Member] | Maximum

Business Acquisition [Line Items]

Fair Value Inputs, Long-term Revenue Growth Rate

5.60%

Retention Rate

100.00%

100.00%

European IAMS and Eukanuba [Member] | Tradenames Trademarks And Patents [Member]

Business Acquisition [Line Items]

Goodwill (Note 12)

$ 25.5

$ 25.5

Tell Manufacturing [Member]

Business Acquisition [Line Items]

Goodwill (Note 12)

7.1

Property, plant and equipment

12.5

Goodwill (Note 12)

12.5

Inventory

7.2

Business combination, assets acquired

30.3

Business Combination, Consideration Transferred

$ 30.3

Business Acquisition, Goodwill, Expected Tax Deductible Amount

$ 7.1

Tell Manufacturing [Member] | Customer Relationships [Member]

Business Acquisition [Line Items]

Retention Rate

90.00%

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

13 years

Estimated Income tax rate

38.00%

Goodwill (Note 12)

$ 8.5

Business Acquisition Contingent Consideration Key Assumptions Discount Rate

20.00%

Tell Manufacturing [Member] | Customer Relationships [Member] | Minimum [Member]

Business Acquisition [Line Items]

Fair Value Inputs, Long-term Revenue Growth Rate

2.50%

Tell Manufacturing [Member] | Customer Relationships [Member] | Maximum

Business Acquisition [Line Items]

Fair Value Inputs, Long-term Revenue Growth Rate

7.10%

Tell Manufacturing [Member] | Tradenames Trademarks And Patents [Member]

Business Acquisition [Line Items]

Goodwill (Note 12)

$ 4

Ability Re [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred, Liabilities Incurred

$ 2.8

Business Combination, Consideration Transferred

19.2

Payments to Acquire Businesses, Gross

$ 17.9

Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net

$ 19.2

Interest Expense [Member] | AAG Acquisition [Member]

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Net Income (Loss)

$ 35.7

Acquisition-related Costs [Member] | AAG Acquisition [Member]

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Net Income (Loss)

47.3

Fair Value Adjustment to Inventory [Member] | AAG Acquisition [Member]

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Net Income (Loss)

$ 18.8

Share-based compensation [Member] | AAG Acquisition [Member]

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block]

10.4

Cost Approach Valuation Technique [Member] | Salix Animal Health LLC [Member]

Business Acquisition [Line Items]

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment, Measurement Basis, Percentage of Total

98.00%

Cost Approach Valuation Technique [Member] | Tell Manufacturing [Member]

Business Acquisition [Line Items]

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment, Measurement Basis, Percentage of Total

97.00%

Market Approach Valuation Technique [Member] | Salix Animal Health LLC [Member]

Business Acquisition [Line Items]

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment, Measurement Basis, Percentage of Total

2.00%

Market Approach Valuation Technique [Member] | Tell Manufacturing [Member]

Business Acquisition [Line Items]

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment, Measurement Basis, Percentage of Total

3.00%

Divestitures - Disposal Groups

Divestitures - Disposal Groups, Including Discontinued Operations, Disclosure (Details) - USD ($) $ in Millions		3 Months Ended								12 Months Ended
		Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents		$ 497.3				$ 661.2				$ 497.3	$ 661.2	$ 728.8	$ 677
Receivables, net (Note 9)		556.3				613.9				556.3	613.9
Other assets (Note 13)		172.6				412				172.6	412
Assets		35,792.8				35,031.5				35,792.8	35,031.5
Disposal group, Discontinued Operation, Assets, Current		0				343.1				0	343.1
Disposal Group, Including Discontinued Operation, Assets, Current		26,738.7				24,976.5				26,738.7	24,976.5
Debt (Note 15)		5,430.9				5,984.6				5,430.9	5,984.6
Accounts payable and other current liabilities (Note 14)		989.8				1,062				989.8	1,062
Selling, acquisition, operating and general expenses										1,243.6	1,301.3	1,181
Asset Impairment Charges										27.1	153.3	2.1
Costs and Expenses										4,587.4	4,663.9	4,207.3
Consolidated operating income										628	45.8	427.4
Interest Expense										397.1	401.6	298.8
Less: Net income attributable to noncontrolling interest										164.9	44.4	112
Other income (expense), net										1	10.2	(11.9)
Net (loss) income		36.2	$ (93)	$ 15.9	$ 7	(127.1)	$ (41.4)	$ (237.5)	$ (106.4)	(33.9)	(512.4)	101.7
Net Income (Loss) Attributable to Parent		(7.3)	(132.9)	(24.7)	(33.9)	(143.1)	(75.6)	(228.3)	(109.8)	(198.8)	(556.8)	(10.3)
Other liabilities		32				56.3				32	56.3
Liabilities		33,975.6				33,443.4				33,975.6	33,443.4
Disposal group, Discontinued Operation, Liabilities, Current						398.6					398.6
Disposal Group, Including Discontinued Operation, Liabilities, Current		25,100.2				23,418.5				25,100.2	23,418.5
Stockholders' Equity Attributable to Parent		638.1				586.7				638.1	586.7
Noncontrolling interest		1,179.1				1,001.4				1,179.1	1,001.4
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		$ 45.8	$ (234.5)	$ (40.6)	$ 5	(32.1)	$ (16.7)	$ (152.4)	$ (20.3)	(224.3)	(221.5)	87.3
FGL [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Other Income										4.8
Disposal Group, Including Discontinued Operation, Revenue										1,147	996.5	1,190.8
Disposal Group, Including Discontinued Operation, Benefits and other changes in policy reserves										790.9	578.4	787.5
Disposal Group, Including Discontinued Operation, General and Administrative Expense										118.3	112.8	102.3
Disposal Group, Including Discontinued Operation, Depreciation and Amortization										78.6	41.8	97.5
Disposal Group, Including Discontinued Operation, Operating Expense										987.8	733	987.3
Disposal Group, Including Discontinued Operation, Operating Income (Loss)										159.2	263.5	203.5
Disposal Group, Including Discontinued Operation, Interest Expense										22	23.6	22.5
Disposal Group, Including Discontinued Operation, Other Expense											5	4
Discontinued Operation, Provision for Loss (Gain) on Disposal, Net of Tax	[1]									362.8	0	0
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax										(220.8)	234.9	177
Discontinued Operation, Tax Effect of Discontinued Operation	[2]									44.3	87.8	22
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest										(265.1)	147.1	155
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest										19	23.1	12.9
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent										(284.1)	124	142.1
FGL [Member] | Insurance Premiums [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Revenue										69.9	58.5	55.6
FGL [Member] | Net Investment Income
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Revenue	[3]									922.7	850.8	760.2
FGL [Member] | Gain (Loss) on Investments [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Revenue	[4]									27.6	(2)	306.7
FGL [Member] | Insurance and investment product fees [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Revenue										126.8	89.2	68.3
Compass Production Partners G.P. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents						34					34
Receivables, net (Note 9)						19.1					19.1
Property, Plant and Equipment including Oil and Gas Property, Net						288.9					288.9
Other assets (Note 13)						1.1					1.1
Debt (Note 15)						325.9					325.9
Accounts payable and other current liabilities (Note 14)						33.6					33.6
Oil and Gas Production Expense										38.2	85.9	69.6
Selling, acquisition, operating and general expenses										22.8	62	50
Disposal Group, Including Discontinued Operation, Revenue										40.2	107.4	147
Asset Impairment Charges										93.2	485.1	81
Costs and Expenses										154.2	633	200.6
Consolidated operating income										(114)	(525.6)	(53.6)
Interest Expense										5.9	9.9	7.7
Gain (Loss) on Disposition of Oil and Gas Property										105.6	0	0
Less: Net income attributable to noncontrolling interest										0.1	(1.1)
Other income (expense), net										1.5	25.7	(6.4)
Net (loss) income										40.8	(368.6)	(67.7)
Net Income (Loss) Attributable to Parent										40.7	(367.5)	(67.7)
Other liabilities						$ 39.1					39.1
Discontinued Operation, Provision for Loss (Gain) on Disposal, Net of Tax										$ 53.6	$ 0	$ 0
[1]	(c) FGL’s net income during Fiscal 2016 and the increase in unrealized gains on FGL’s investment portfolio resulted in an increase of the Company’s carrying value in FGL that was above the fair value that the Company expects to receive as part of the sale which write-down of carrying value of the assets of business held for sale to fair value less cost to sell of $362.8. Such write-down could be partially reversed if the carrying value of FGL decreases in future reporting periods. Upon completion of the FGL Merger, the amount of AOCI related to FGL will be recognized through (loss) income from discontinued operations on the statement of operations and could result in a gain from discontinued operations.
[2]	(d) Included in the income tax expense for Fiscal 2016 was $15.2 of income tax expense primarily related to the establishment of a deferred tax liability of $367.9 at September 30, 2016 as a result of classifying HRG’s ownership interest in FGL as held for sale, partially offset by the recognition of a $94.7 deferred tax asset related to realized capital losses primarily from the Compass Sale and $258.0 reduction of valuation allowances on HRG’s net operating and capital loss carryforwards expected to offset the tax effects of the FGL Merger. The excess deferred tax liability of $15.2 was mainly related to the Company’s estimated alternative minimum taxes.
[3]	(a) Included in the net investment income attributable to FGL is interest income of $4.1, $4.5 and $4.5 for Fiscal 2016, 2015 and 2014, respectively, on debt instruments issued by entities consolidated by HRG as they will continue to exist following the closing of the FGL Merger. The corresponding interest expense is recorded in continuing operations in the accompanying Consolidated Statements of Operations.
[4]	(b) Included in “Net investment gains (losses)” are charges related to the change in expected recovery rates of asset-based loans. Such charges are presented as “Impairments and bad debt expense” on the Company’s accompanying Consolidated Statements of Operations.

Divestitures - Schedule of Ass

Divestitures - Schedule of Assets and Liabilities of Business Held for Sale (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal group, Discontinued Operation, Liabilities, Current		$ 398.6
Disposal group, Discontinued Operation, Assets, Current	$ 0	343.1
Cash and cash equivalents	497.3	661.2	$ 728.8	$ 677
Receivables, net (Note 9)	556.3	613.9
Other assets (Note 13)	172.6	412
Debt (Note 15)	5,430.9	5,984.6
Accounts payable and other current liabilities (Note 14)	989.8	1,062
Other liabilities	32	56.3
Compass Production Partners G.P. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents		34
Receivables, net (Note 9)		19.1
Property, Plant and Equipment including Oil and Gas Property, Net		288.9
Other assets (Note 13)		1.1
Debt (Note 15)		325.9
Accounts payable and other current liabilities (Note 14)		33.6
Other liabilities		39.1
FGL [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Investment	21,140.9	19,206.7
Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents	863.9	501.8
Disposal Group, Including Discontinued Operation, Accrued Investment Income	213.7	191.2
Disposal Group, Including Discontinued Operation, Reinsurance Recoverable	3,463.9	3,578.7
Disposal Group, Including Discontinued Operation, Deferred Tax Assets	0	189.1
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment	18.5	14.4
Disposal Group, Including Discontinued Operation, Intangible Assets	1,065.5	1,048.6
Disposal Group, Including Discontinued Operation, Other Assets	335.1	246
Disposal Group, Including Discontinued Operation, Write-down of assets held for sale to fair value less costs to sell	(362.8)	0
Disposal Group, Including Discontinued Operation, Assets	26,738.7	24,976.5
Disposal Group, Including Discontinued Operation, Insurance Reserves	23,944.6	22,560.1
Disposal Group, Including Discontinued Operation, Debt	398.8	295.9
Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities	57	43.7
Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities, Current	9.9	0
Disposal Group, Including Discontinued Operation, Other Liabilities	689.9	518.8
Disposal Group, Including Discontinued Operation, Liabilities	$ 25,100.2	$ 23,418.5

Divestitures - Schedule of Int

Divestitures - Schedule of Intercompany Assets and Liabilities of Business Held for Sale (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Funds Withheld Receivable	$ 1,650.4	$ 1,710.1
Other assets (Note 13)	172.6	412
Disposal Group, Including Discontinued Operation, Assets, Current	26,738.7	24,976.5
Assets	35,792.8	35,031.5
Insurance Reserves	1,751.3	1,856
Debt (Note 15)	5,430.9	5,984.6
Accounts payable and other current liabilities (Note 14)	989.8	1,062
Other liabilities	32	56.3
Disposal Group, Including Discontinued Operation, Liabilities, Current	25,100.2	23,418.5
Liabilities	33,975.6	33,443.4
Majority-Owned Subsidiary, Unconsolidated [Member] | FGL [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Funds Withheld Receivable	978.8	1,058
Other assets (Note 13)	15.1	15.9
Disposal Group, Including Discontinued Operation, Assets, Current	1,375.5	1,769.8
Assets	2,369.4	2,843.7
Insurance Reserves	1,119.5	1,226.8
Debt (Note 15)	63	330.7
Accounts payable and other current liabilities (Note 14)		1.6
Other liabilities		11
Disposal Group, Including Discontinued Operation, Liabilities, Current	1,186.9	1,273.6
Liabilities	$ 2,369.4	$ 2,843.7

Divestitures - Schedule of (lo

Divestitures - Schedule of (loss) income for discontinued operations (Details) - USD ($) $ in Millions		3 Months Ended								12 Months Ended
		Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		$ 45.8	$ (234.5)	$ (40.6)	$ 5	$ (32.1)	$ (16.7)	$ (152.4)	$ (20.3)	$ (224.3)	$ (221.5)	$ 87.3
Net Income (Loss) Attributable to Parent		(7.3)	(132.9)	(24.7)	(33.9)	(143.1)	(75.6)	(228.3)	(109.8)	(198.8)	(556.8)	(10.3)
Less: Net income attributable to noncontrolling interest										164.9	44.4	112
Net (loss) income		$ 36.2	$ (93)	$ 15.9	$ 7	$ (127.1)	$ (41.4)	$ (237.5)	$ (106.4)	(33.9)	(512.4)	101.7
Other income (expense), net										1	10.2	(11.9)
Interest Expense										(397.1)	(401.6)	(298.8)
Consolidated operating income										628	45.8	427.4
Costs and Expenses										4,587.4	4,663.9	4,207.3
Asset Impairment Charges										27.1	153.3	2.1
Selling, acquisition, operating and general expenses										1,243.6	1,301.3	1,181
Compass Production Partners G.P. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Revenue										40.2	107.4	147
Discontinued Operation, Provision for Loss (Gain) on Disposal, Net of Tax										53.6	0	0
Oil and Gas Production Expense										38.2	85.9	69.6
Gain (Loss) on Disposition of Oil and Gas Property										105.6	0	0
Equity Method Investment, Realized Gain (Loss) Upon Step Acquisition										0	141.2	0
Net Income (Loss) Attributable to Parent										40.7	(367.5)	(67.7)
Less: Net income attributable to noncontrolling interest										0.1	(1.1)
Net (loss) income										40.8	(368.6)	(67.7)
Other income (expense), net										1.5	25.7	(6.4)
Interest Expense										(5.9)	(9.9)	(7.7)
Consolidated operating income										(114)	(525.6)	(53.6)
Costs and Expenses										154.2	633	200.6
Asset Impairment Charges										93.2	485.1	81
Selling, acquisition, operating and general expenses										22.8	62	50
FGL [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Other Income										4.8
Disposal Group, Including Discontinued Operation, Revenue										1,147	996.5	1,190.8
Disposal Group, Including Discontinued Operation, Benefits and other changes in policy reserves										790.9	578.4	787.5
Disposal Group, Including Discontinued Operation, General and Administrative Expense										118.3	112.8	102.3
Disposal Group, Including Discontinued Operation, Depreciation and Amortization										78.6	41.8	97.5
Disposal Group, Including Discontinued Operation, Operating Expense										987.8	733	987.3
Disposal Group, Including Discontinued Operation, Operating Income (Loss)										159.2	263.5	203.5
Disposal Group, Including Discontinued Operation, Interest Expense										22	23.6	22.5
Disposal Group, Including Discontinued Operation, Other Expense											5	4
Discontinued Operation, Provision for Loss (Gain) on Disposal, Net of Tax	[1]									362.8	0	0
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax										(220.8)	234.9	177
Discontinued Operation, Tax Effect of Discontinued Operation	[2]									44.3	87.8	22
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest										(265.1)	147.1	155
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest										19	23.1	12.9
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent										(284.1)	124	142.1
FGL [Member] | Insurance Premiums [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Revenue										69.9	58.5	55.6
FGL [Member] | Net Investment Income
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Revenue	[3]									922.7	850.8	760.2
FGL [Member] | Gain (Loss) on Investments [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Revenue	[4]									27.6	(2)	306.7
FGL [Member] | Insurance and investment product fees [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Revenue										$ 126.8	$ 89.2	$ 68.3
[1]	(c) FGL’s net income during Fiscal 2016 and the increase in unrealized gains on FGL’s investment portfolio resulted in an increase of the Company’s carrying value in FGL that was above the fair value that the Company expects to receive as part of the sale which write-down of carrying value of the assets of business held for sale to fair value less cost to sell of $362.8. Such write-down could be partially reversed if the carrying value of FGL decreases in future reporting periods. Upon completion of the FGL Merger, the amount of AOCI related to FGL will be recognized through (loss) income from discontinued operations on the statement of operations and could result in a gain from discontinued operations.
[2]	(d) Included in the income tax expense for Fiscal 2016 was $15.2 of income tax expense primarily related to the establishment of a deferred tax liability of $367.9 at September 30, 2016 as a result of classifying HRG’s ownership interest in FGL as held for sale, partially offset by the recognition of a $94.7 deferred tax asset related to realized capital losses primarily from the Compass Sale and $258.0 reduction of valuation allowances on HRG’s net operating and capital loss carryforwards expected to offset the tax effects of the FGL Merger. The excess deferred tax liability of $15.2 was mainly related to the Company’s estimated alternative minimum taxes.
[3]	(a) Included in the net investment income attributable to FGL is interest income of $4.1, $4.5 and $4.5 for Fiscal 2016, 2015 and 2014, respectively, on debt instruments issued by entities consolidated by HRG as they will continue to exist following the closing of the FGL Merger. The corresponding interest expense is recorded in continuing operations in the accompanying Consolidated Statements of Operations.
[4]	(b) Included in “Net investment gains (losses)” are charges related to the change in expected recovery rates of asset-based loans. Such charges are presented as “Impairments and bad debt expense” on the Company’s accompanying Consolidated Statements of Operations.

Divestitures - Additional Infor

Divestitures - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								9 Months Ended	12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Jun. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Nov. 08, 2015	Feb. 14, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	$ 45.8	$ (234.5)	$ (40.6)	$ 5	$ (32.1)	$ (16.7)	$ (152.4)	$ (20.3)		$ (224.3)	$ (221.5)	$ 87.3
Net (loss) income	36.2	(93)	$ 15.9	$ 7	(127.1)	$ (41.4)	$ (237.5)	$ (106.4)		(33.9)	(512.4)	101.7
Deferred Tax Assets, Valuation Allowance	512.1				894.2					512.1	894.2
Compass Production Partners G.P. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net (loss) income										40.8	(368.6)	(67.7)
Gain (Loss) on Disposition of Oil and Gas Property										105.6	0	0
FGL [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities, Current	9.9				0					9.9	0
Disposal Group, Including Discontinued Operation, Write-down of assets held for sale to fair value less costs to sell	(362.8)				0					(362.8)	0
Discontinued Operation, Tax Effect of Discontinued Operation, Deferred Taxes, Current									$ 15.2
Deferred Tax Liabilities, Parent's Basis in Discontinued Operation		367.9							367.9
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest										(265.1)	147.1	155
Deferred Tax Assets, Valuation Allowance		$ 94.7							$ 94.7
Business Acquisition, Termination Fee Payable for Termination of Merger Agreement	$ 51.5									51.5
Majority-Owned Subsidiary, Unconsolidated [Member] | FGL [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Interest Income										$ 4.1	4.5	4.5
Compass Production Partners G.P. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired	100.00%									100.00%
HGI Energy Holdings, LLC | Compass
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired														73.50%
EXCO [Member] | Compass
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired														24.50%
EXCO/HGI General Partner | Compass
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired														2.00%
HGI
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net (loss) income										$ (198.8)	(556.8)	$ (10.3)
Deferred Tax Assets, Valuation Allowance	$ 266.4				$ 594.5					$ 266.4	$ 594.5
HGI | Compass
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Business Acquisition Percentage Of Equity Interests Acquired	74.40%									74.40%
Compass Production Partners [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Business Combination, Consideration Transferred										$ 118.8
FGL [Member] | Anbang Insurance Group Co., Ltd. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Business Acquisition, Share Price													$ 26.80

Derivative Financial Instrume87

Derivative Financial Instruments - Fair Value of Outstanding Derivative Contracts in Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Millions	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015
Derivatives designated as hedging instruments
Derivatives, Fair Value [Line Items]
Total asset derivatives	$ 8.5		$ 5.6
Total liability derivatives	3		9.6
Derivatives designated as hedging instruments | Interest Rate Contract [Member] | Accounts payable and other current liabilities
Derivatives, Fair Value [Line Items]
Total liability derivatives	0.7		1.4
Derivatives designated as hedging instruments | Interest Rate Contract [Member] | Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	0.4		1.2
Derivatives designated as hedging instruments | Commodity swap and option agreements | Receivables, net
Derivatives, Fair Value [Line Items]
Total asset derivatives	2.9		0
Derivatives designated as hedging instruments | Foreign exchange forward agreements | Other assets
Derivatives, Fair Value [Line Items]
Total asset derivatives	0.1		0.4
Derivatives designated as hedging instruments | Foreign exchange contracts | Receivables, net
Derivatives, Fair Value [Line Items]
Total asset derivatives	5.5		5.2
Derivatives designated as hedging instruments | Foreign exchange contracts | Accounts payable and other current liabilities
Derivatives, Fair Value [Line Items]
Total liability derivatives	1.7		1.5
Derivatives designated as hedging instruments | Foreign exchange contracts | Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	0.1		0
Derivatives designated as hedging instruments | Commodity contracts | Accounts payable and other current liabilities
Derivatives, Fair Value [Line Items]
Total liability derivatives	0.1		4.7
Derivatives designated as hedging instruments | Commodity contracts | Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	0		0.8
Derivatives not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Total asset derivatives	25.9		12.4
Total liability derivatives	134.4		163.1
Derivatives not designated as hedging instrument | Foreign exchange forward agreements | Accounts payable and other current liabilities
Derivatives, Fair Value [Line Items]
Total liability derivatives	0.2		0.1
Derivatives not designated as hedging instrument | Foreign exchange contracts | Receivables, net
Derivatives, Fair Value [Line Items]
Total asset derivatives	0.2		0.4
Derivatives not designated as hedging instrument | Foreign exchange contracts | Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liability derivatives	0		11
Derivatives not designated as hedging instrument | Commodity contracts | Accounts payable and other current liabilities
Derivatives, Fair Value [Line Items]
Total liability derivatives	0		0.1
Derivatives not designated as hedging instrument | Call options | Other assets
Derivatives, Fair Value [Line Items]
Total asset derivatives	5.9		1
Derivatives not designated as hedging instrument | Call options | Funds withheld for reinsurance liability [Member]
Derivatives, Fair Value [Line Items]
Total asset derivatives	$ 11.3		5.4
Derivatives not designated as hedging instrument | Futures contracts | Accounts payable and other current liabilities
Derivatives, Fair Value [Line Items]
Total liability derivatives		$ 131.2	$ 142.3

Derivative Financial Instrume88

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	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Impact of effective and ineffective portions of cash flow hedges and gain (loss) realized in statement of operations [Table Text Block]	he following tables summarize the impact of the effective and ineffective portions of designated hedges and the gain (loss) recognized in the accompanying Consolidated Statements of Operations for Fiscal 2016 , 2015 and 2014 : Fiscal 2016 Classification Effective Portion Gain (Loss) in AOCI Gain (Loss) reclassified to Earnings Interest rate swaps Interest expense $ (0.4 ) $ (1.9 ) Commodity swaps Cost of consumer products and other goods sold 4.5 (3.7 ) Net investment hedge Other income (expense), net 0.6 — Foreign exchange contracts Net consumer and other product sales (0.4 ) (0.2 ) Foreign exchange contracts Cost of consumer products and other goods sold 6.8 6.9 $ 11.1 $ 1.1 Fiscal 2015 Classification Effective Portion Gain (Loss) in AOCI Gain (Loss) reclassified to Earnings Interest rate swaps Interest expense $ (3.4 ) $ (1.9 ) Commodity swaps Cost of consumer products and other goods sold (7.1 ) (0.7 ) Foreign exchange contracts Net consumer and other product sales 0.1 0.1 Foreign exchange contracts Cost of consumer products and other goods sold 21.8 30.0 $ 11.4 $ 27.5 Fiscal 2014 Classification Effective Portion Gain (Loss) in AOCI Gain (Loss) reclassified to Earnings Interest rate swaps Interest expense $ (1.6 ) $ (0.9 ) Commodity swaps Cost of consumer products and other goods sold 1.9 0.7 Foreign exchange contracts Net consumer and other product sales 0.1 0.2 Foreign exchange contracts Cost of consumer products and other goods sold 12.7 (2.6 ) $ 13.1 $ (2.6 )
Spectrum Brands [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	$ 11.1	$ 11.4	$ 13.1
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	1.1	27.5	(2.6)
Spectrum Brands [Member] | Interest Rate Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	0.4
Spectrum Brands [Member] | Sales Revenue, Net [Member] | Foreign exchange contracts
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	(0.4)	0.1	0.1
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(0.2)	0.1	0.2
Spectrum Brands [Member] | Consumer products cost of goods sold classification | Commodity contracts
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	4.5	(7.1)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(3.7)	(0.7)	0.7
Spectrum Brands [Member] | Consumer products cost of goods sold classification | Foreign exchange contracts
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	6.8	21.8	12.7
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	6.9	30	(2.6)
Spectrum Brands [Member] | Consumer products cost of goods sold classification | Commodity Option [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net			1.9
Spectrum Brands [Member] | Other (expense) income, net | Net Investment Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	0.6
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	0
Spectrum Brands [Member] | Interest Expense [Member] | Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	(0.4)	(3.4)	(1.6)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ (1.9)	$ (1.9)	$ (0.9)

Derivative Financial Instrume89

Derivative Financial Instruments - Summary of Gain (Loss) Recognized in Income on Derivatives (Detail) - USD ($) $ in Millions		12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Increase Decrease In Fair Value Of Equity Conversion Feature Of Preferred Stock			$ 0	$ 12.7
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net	[1]	$ 49.4	(91.1)	41.6
Bronze Commodity Contract [Member] | Consumer products cost of goods sold
Derivative Instruments, Gain (Loss) [Line Items]
Gain Recognized in Income on Derivatives		0	0.1	(1)
Foreign exchange contracts | Other (expense) income, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain Recognized in Income on Derivatives		(5.5)	13.5	3.1
Call options | Net investment gains
Derivative Instruments, Gain (Loss) [Line Items]
Gain Recognized in Income on Derivatives		(3.8)	7.6	(25.7)
FIA embedded derivatives | Benefits and other changes in policy reserves
Derivative Instruments, Gain (Loss) [Line Items]
Gain Recognized in Income on Derivatives		$ (11.1)	$ (8.5)	$ (10.3)
[1]	(a) The modified coinsurance arrangement between FGL Insurance and Front Street created an obligation for the parties to settle a payable or receivable at a later date, which resulted in an embedded derivative. This embedded derivative is considered a total return swap with contractual returns that are attributable to the assets and liabilities associated with this reinsurance arrangement. The fair value of the total return swap is based on the change in fair value of the underlying assets held in the funds withheld portfolio. Investment results for the assets that support the coinsurance with funds withheld reinsurance arrangement, including gains and losses from sales, are passed directly to the reinsurer pursuant to contractual terms of the reinsurance arrangement. The reinsurance related embedded derivative is expected to continue to exist after the disposal of FGL and is therefore not eliminated to appropriately reflect the continuing operations and balances held for sale. It is embedded in the funds withheld receivables with a corresponding asset in business held for sale on the Consolidated Balance Sheets and the related gains or losses are reported in net investment gains with corresponding income (loss) from discontinued operations on the Consolidated Statements of Operations.

Derivative Financial Instrume90

Derivative Financial Instruments - Additional Information (Detail)	12 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)oztT	Sep. 30, 2015USD ($)oztT	Sep. 30, 2014USD ($)	Sep. 30, 2012USD ($)
Derivative Financial Instruments [Line Items]
Long-term debt		$ 5,540,700,000	$ 6,112,100,000
Spectrum Brands [Member]
Derivative Financial Instruments [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net		1,100,000	27,500,000	$ (2,600,000)
Cash Collateral for Borrowed Securities			3,500,000
Spectrum Brands [Member] | Standby Letters of Credit
Derivative Financial Instruments [Line Items]
Letters of Credit Outstanding, Amount				$ 0	$ 0
Spectrum Brands [Member] | Interest Rate Contract [Member]
Derivative Financial Instruments [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net		$ 400,000
Derivative, Fixed Interest Rate		0.00%
Derivative, Notional Amount		$ 300,000,000	$ 300,000,000
Derivative, Remaining Maturity		6 months	1 year 6 months
Spectrum Brands [Member] | Foreign exchange contracts
Derivative Financial Instruments [Line Items]
Accumulated Other Comprehensive Income Loss Cumulative Gain Loss From Derivative Instrument Before Tax		$ 1,900,000
Contract value		224,800,000	$ 300,600,000
Spectrum Brands [Member] | Foreign exchange forward agreements
Derivative Financial Instruments [Line Items]
Contract value		131,400,000	$ 126,800,000
Spectrum Brands [Member] | ERROR in label resolution.
Derivative Financial Instruments [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net		$ 1,100,000
Weight Of Raw Material Under Derivative Contract | T		6.7	10.8
Contract value		$ 12,800,000	$ 22,200,000
Spectrum Brands [Member] | ERROR in label resolution.
Derivative Financial Instruments [Line Items]
Derivative, Nonmonetary Notional Amount | ozt		31	25
Contract value		$ 600,000	$ 400,000
Spectrum Brands [Member] | Bronze Commodity Contract [Member]
Derivative Financial Instruments [Line Items]
Weight Of Raw Material Under Derivative Contract | T		1	1.8
Contract value		$ 4,000,000	$ 8,500,000
Other Liabilities [Member]
Derivative Financial Instruments [Line Items]
Unrealized Gain (Loss) on Foreign Currency Derivatives, Net, before Tax		11,000,000
Derivatives not designated as hedging instrument
Derivative Financial Instruments [Line Items]
Derivative Asset, Fair Value, Gross Asset		25,900,000	12,400,000
Derivatives not designated as hedging instrument | Other assets | Call options
Derivative Financial Instruments [Line Items]
Derivative Asset, Fair Value, Gross Asset		5,900,000	1,000,000
Other (expense) income, net | Currency Swap [Member]
Derivative Financial Instruments [Line Items]
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments		$ 2,400,000	$ (11,000,000)
Subsequent Event [Member] | Spectrum Brands [Member]
Derivative Financial Instruments [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ 5,900,000

Derivative Financial Instrume91

Derivative Financial Instruments - FGL's Exposure to Credit Loss on Call Options Held (Detail) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Derivatives not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	$ 25.9	$ 12.4

Securitizations and Variable 92

Securitizations and Variable Interest Entities - Schedule of Interest in Variable Interest Entity (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2013	Feb. 28, 2013
Variable Interest Entity [Line Items]
Variable Interest Entity, Consolidated, Carrying Amount, Asset-Backed Loans Receivable, Portion Sellers Interest	$ 96.3	$ 317.3
Salus Capital Partners LLC | Unaffiliated long-term debt of consolidated variable-interest entity
Variable Interest Entity [Line Items]
VIE, consolidated carrying amount obligations	38.9	39.5
Salus Capital Partners LLC | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Asset-based loans			$ 331.1	$ 175.5
Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount	29.3	197.8
Variable Interest Entity, Consolidated, Carrying Amount, Asset-Backed Loans Receivable	29.3	197.8
Variable Interest Entity, Consolidated, Carrying Amount, Other Assets	13.7	85.8
Variable Interest Entity, Consolidated, Carrying Amount, Assets	43	283.6
VIE, consolidated carrying amount obligations	135.2	356.8
Variable Interest Entity, Consolidated, Carrying Amount, Other Liabilities	0	0.7
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	135.2	357.5
Salus Capital Partners LLC | Variable Interest Entity, Primary Beneficiary | Secured Debt [Member]
Variable Interest Entity [Line Items]
VIE, consolidated carrying amount obligations	0	219.2
Salus Capital Partners LLC | Variable Interest Entity, Primary Beneficiary | Unsecured Debt [Member]
Variable Interest Entity [Line Items]
VIE, consolidated carrying amount obligations	$ 135.2	$ 137.6

Securitizations and Variable 93

Securitizations and Variable Interest Entities - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2013	Feb. 28, 2013
Variable Interest Entity [Line Items]
Variable Interest Entity, Consolidated, Carrying Amount, Asset-Backed Loans Receivable, Portion Sellers Interest	$ 96.3	$ 317.3
Variable Interest Entity, Primary Beneficiary | Salus Capital Partners LLC
Variable Interest Entity [Line Items]
Asset-based loans			$ 331.1	$ 175.5
Variable Interest Entity, Consolidated, Carrying Amount, Asset-Backed Loans Receivable	29.3	197.8
VIE, consolidated carrying amount obligations	135.2	356.8
Unaffiliated long-term debt of consolidated variable-interest entity | Salus Capital Partners LLC
Variable Interest Entity [Line Items]
VIE, consolidated carrying amount obligations	38.9	39.5
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ 0.8	$ 0.9

Fair Value of Financial Instr94

Fair Value of Financial Instruments - Assets and Liabilities Carrying at Fair Value on Recurring Basis (Detail) - USD ($) $ in Millions		12 Months Ended
		Sep. 30, 2016		Sep. 30, 2015		Sep. 30, 2014	Sep. 30, 2013
Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net		$ 5.2	[1]	$ 19.1	[2]	$ 0
Assets
Cash and cash equivalents		497.3		661.2		728.8	$ 677
Fixed maturity securities, available-for-sale:
Asset Backed Loans And Other Invested Assets		35		226.7
Funds Withheld Receivable		1,650.4		1,710.1
Assets, Fair Value Disclosure		78.1		91.6
Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net						0
Other invested assets
Fair Value Assets And Liabilities Measured On Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net		0	[1]	19.1	[2]
Estimate of Fair Value Measurement [Member]
Fixed maturity securities, available-for-sale:
Policy loans and other invested assets	[3]	8.5
Asset Backed Loans And Other Invested Assets	[3]	35		226.7
Liabilities
Debt Instrument, Fair Value Disclosure	[3],[4]	5,729.2		6,170.1
Derivatives, Liabilities
Liabilities Related to Investment Contracts, Fair Value Disclosure	[3]	922.9		960.3
Reported Value Measurement [Member]
Fixed maturity securities, available-for-sale:
Policy loans and other invested assets	[3]	8.5
Asset Backed Loans And Other Invested Assets	[3]	35		226.7
Liabilities
Debt Instrument, Fair Value Disclosure	[3],[4]	5,430.9		5,984.6
Derivatives, Liabilities
Liabilities Related to Investment Contracts, Fair Value Disclosure	[3]	988.3		1,084.5
Policy Loans [Member] | Estimate of Fair Value Measurement [Member]
Fixed maturity securities, available-for-sale:
Policy loans and other invested assets	[3]			9
Policy Loans [Member] | Reported Value Measurement [Member]
Fixed maturity securities, available-for-sale:
Policy loans and other invested assets	[3]			9
Other invested assets | Estimate of Fair Value Measurement [Member]
Fixed maturity securities, available-for-sale:
Policy loans and other invested assets	[3]			2.5
Other invested assets | Reported Value Measurement [Member]
Fixed maturity securities, available-for-sale:
Policy loans and other invested assets	[3]			2.5
Fair Value, Inputs, Level 2 [Member]
Liabilities
Debt Instrument, Fair Value Disclosure	[3],[4]	5,700.1		6,071
Fair Value, Inputs, Level 3 [Member]
Fixed maturity securities, available-for-sale:
Policy loans and other invested assets	[3]	8.5
Asset Backed Loans And Other Invested Assets	[3]	35		226.7
Liabilities
Debt Instrument, Fair Value Disclosure	[3],[4]	29.1		99.1
Derivatives, Liabilities
Liabilities Related to Investment Contracts, Fair Value Disclosure	[3]	922.9		960.3
Fair Value, Inputs, Level 3 [Member] | Policy Loans [Member]
Fixed maturity securities, available-for-sale:
Policy loans and other invested assets	[3]			9
Fair Value, Inputs, Level 3 [Member] | Other invested assets
Fixed maturity securities, available-for-sale:
Policy loans and other invested assets	[3]			2.5
Fair Value, Measurements, Recurring
Fixed maturity securities, available-for-sale:
Funds Withheld Receivable		1,535.1		1,638.1
Fair Value, Measurements, Recurring | Corporate Debt Securities [Member]
Fixed maturity securities, available-for-sale:
Available-for-sale Securities		0		14.1
Fair Value, Measurements, Recurring | Call Options Within Funds Withheld Receivable [Member]
Derivatives, Assets
Derivatives		11.3		5.4
Fair Value, Measurements, Recurring | Foreign exchange forward agreements
Derivatives, Liabilities
Derivative Liability		2		12.6
Fair Value, Measurements, Recurring | Commodity Option [Member]
Derivatives, Assets
Derivatives		2.9		0
Derivatives, Liabilities
Derivative Liability		0.1		5.6
Fair Value, Measurements, Recurring | Call options
Derivatives, Assets
Derivatives		5.9		1
Fair Value, Measurements, Recurring | Interest Rate Swap [Member]
Derivatives, Liabilities
Derivative Liability		1.1		2.6
Fair Value, Measurements, Recurring | Estimate of Fair Value Measurement [Member]
Fixed maturity securities, available-for-sale:
Assets, Fair Value Disclosure, Recurring		1,561		1,700.2
Derivatives, Liabilities
Liabilities, Fair Value Disclosure, Recurring		766.2		792.3
Fair Value, Measurements, Recurring | Estimate of Fair Value Measurement [Member] | Front Street Future Policyholder Benefits Reserve [Member]
Derivatives, Liabilities
Derivative Liability		631.8		629.2
Fair Value, Measurements, Recurring | Foreign exchange contracts | Foreign exchange forward agreements
Derivatives, Assets
Derivatives		5.8		6
Fair Value, Measurements, Recurring | Equity securities
Fixed maturity securities, available-for-sale:
Trading Securities		0		32.8
Fair Value, Measurements, Recurring | Other invested assets
Fixed maturity securities, available-for-sale:
Other invested assets		0		2.8
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1
Fixed maturity securities, available-for-sale:
Funds Withheld Receivable		69.9		8.4
Assets, Fair Value Disclosure, Recurring		69.9		41.2
Derivatives, Liabilities
Liabilities, Fair Value Disclosure, Recurring		0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 | Call Options Within Funds Withheld Receivable [Member]
Derivatives, Assets
Derivatives		0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 | Call options
Derivatives, Assets
Derivatives		0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 | FIA embedded derivatives, included in contractholder funds
Derivatives, Liabilities
Derivative Liability		131.2		142.3
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 | Front Street Future Policyholder Benefits Reserve [Member]
Derivatives, Liabilities
Derivative Liability				0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 | Equity securities
Fixed maturity securities, available-for-sale:
Trading Securities		0		32.8
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 | Other invested assets
Fixed maturity securities, available-for-sale:
Other invested assets		0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member]
Fixed maturity securities, available-for-sale:
Funds Withheld Receivable		1,387.1		1,555
Assets, Fair Value Disclosure, Recurring		1,413		1,567.4
Derivatives, Liabilities
Liabilities, Fair Value Disclosure, Recurring		3.2		20.8
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Fixed maturity securities, available-for-sale:
Available-for-sale Securities		0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member] | Call Options Within Funds Withheld Receivable [Member]
Derivatives, Assets
Derivatives		11.3		5.4
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member] | Foreign exchange forward agreements
Derivatives, Liabilities
Derivative Liability		2		12.6
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member] | Commodity Option [Member]
Derivatives, Assets
Derivatives		2.9		0
Derivatives, Liabilities
Derivative Liability		0.1		5.6
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member] | Call options
Derivatives, Assets
Derivatives		5.9		1
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Derivatives, Liabilities
Derivative Liability		1.1		2.6
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member] | Foreign exchange contracts | Foreign exchange forward agreements
Derivatives, Assets
Derivatives		5.8		6
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member]
Fixed maturity securities, available-for-sale:
Funds Withheld Receivable		78.1		74.7
Assets, Fair Value Disclosure, Recurring		78.1		91.6
Derivatives, Liabilities
Liabilities, Fair Value Disclosure, Recurring		763		771.5
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]
Fixed maturity securities, available-for-sale:
Available-for-sale Securities		0		14.1
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member] | Call Options Within Funds Withheld Receivable [Member]
Derivatives, Assets
Derivatives		0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member] | Call options
Derivatives, Assets
Derivatives		0		0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member] | FIA embedded derivatives, included in contractholder funds
Derivatives, Liabilities
Derivative Liability		131.2		142.3
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member] | Foreign exchange contracts | Foreign exchange forward agreements
Derivatives, Assets
Derivatives				0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member] | Other invested assets | Other invested assets
Fixed maturity securities, available-for-sale:
Other invested assets		0
Discounted Cash Flow [Member] | Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member]
Fixed maturity securities, available-for-sale:
Other invested assets		0		2.8
Funds Withheld Receivable		5.4		19.2
Discounted Cash Flow [Member] | Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 [Member] | Front Street Future Policyholder Benefits Reserve [Member]
Derivatives, Liabilities
Derivative Liability		631.8		629.2
Broker Quoted [Member] | Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]
Fixed maturity securities, available-for-sale:
Assets, Fair Value Disclosure		$ 0		$ 14.1
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, Transfers, Net						$ 0
[1]	(a) During Fiscal 2016, the net transfer to Level 3 was exclusively from Level 2. The transfers into Level 3 were related to changes in the primary pricing source and changes in the observability of external information used in determining the fair value.
[2]	(a) During Fiscal 2015, the net transfer to Level 3 was related to a loan receivable previously classified as a related party loan.
[3]	The carrying amounts of cash and cash equivalents, trade receivables, accounts payable and accrued investment income 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.
[4]	The fair values of debt set forth above are generally based on quoted or observed market prices.

Fair Value of Financial Instr95

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		12 Months Ended
		Sep. 30, 2016		Sep. 30, 2015		Sep. 30, 2014	Sep. 30, 2013
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value		$ 763		$ 771.5		$ 302.1	$ 471.3
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings		48.4		15.8		30
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases		0		444.2		150.6
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Sales		0		0		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements		56.9		(9.4)		349.8
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Transfers, Net		0	[1]	0	[2]	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings		(1.4)		(10.5)		3.3
Funds Withheld Receivable		1,650.4		1,710.1
Assets, Fair Value Disclosure		78.1		91.6
Liabilities
Liabilities, Fair Value Disclosure		763		771.5
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)						0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases		36.2		30.4		41.3
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales		48		14.1		0.7
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements		5.5		50		13.5
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net		5.2	[1]	19.1	[2]	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value		78.1		91.6		116.7	86.3
Funds Withheld Receivables [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings				(0.5)		1.5
Liabilities
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases				30.4		23.5
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales				14.1		0.7
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value				74.7		58.9	34.6
Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings		(3.6)
Liabilities
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases		36.2
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales		34.4
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net	[1]	5.2
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value		78.1		74.7
Corporate Debt Securities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings		(0.5)		(2.2)		0
Liabilities
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)						0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases		0				16.3
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales		13.6				0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements		0				0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net						0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value				14.1		16.3	0
Other invested assets
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings		2.7		(16.3)
Liabilities
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)		0		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases		0		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales		0		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements		5.5		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net		0	[1]	19.1	[2]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value		0		2.8		0
Fair Value, Measurements, Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Funds Withheld Receivable		1,535.1		1,638.1
Fair Value, Measurements, Recurring | Corporate Debt Securities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Available-for-sale Securities		$ 0		14.1
Contingent Purchase Price Reduction Receivable [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings				8.5		0.5
Liabilities
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)						0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases						0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales						0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements				$ 50		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net						0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value						41.5	$ 41
Minimum [Member] | FIA embedded derivatives, included in contractholder funds
Liabilities
Market value of option		0.00%		0.00%
Maximum | FIA embedded derivatives, included in contractholder funds
Liabilities
Market value of option		27.00%		32.00%
Weighted average | Other invested assets
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Probability of collection		0.00%		50.00%
Fair Value Inputs, Discount Rate		0.00%		10.00%
Weighted average | FIA embedded derivatives, included in contractholder funds
Liabilities
Market value of option		2.00%		1.00%
SWAP rates		1.00%		2.00%
Mortality multiplier		80.00%		80.00%
Non-performance spread		0.25%		0.25%
Broker Quoted [Member] | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Valuation Technique		Broker-quoted
Broker Quoted [Member] | Corporate Debt Securities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Valuation Technique		Broker-quoted
Broker Quoted [Member] | Minimum [Member] | Corporate Debt Securities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Offered quotes		0.00%		0.00%
Broker Quoted [Member] | Minimum [Member] | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		97.00%		99.00%
Broker Quoted [Member] | Maximum | Corporate Debt Securities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Offered quotes		0.00%		0.00%
Broker Quoted [Member] | Maximum | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		100.00%		103.00%
Broker Quoted [Member] | Weighted average | Corporate Debt Securities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Offered quotes		0.00%		83.00%
Broker Quoted [Member] | Weighted average | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		100.00%		101.00%
Discounted Cash Flow [Member] | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Valuation Technique		Loan Recovery Value
Discounted Cash Flow [Member] | Other invested assets
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Valuation Technique		Discounted Cash Flow
Discounted Cash Flow [Member] | FIA embedded derivatives, included in contractholder funds
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Valuation Technique		Discounted cash flow
Discounted Cash Flow [Member] | Minimum [Member] | FIA embedded derivatives, included in contractholder funds
Liabilities
Surrender rates		0.50%		0.50%
Discounted Cash Flow [Member] | Maximum | FIA embedded derivatives, included in contractholder funds
Liabilities
Surrender rates		75.00%		75.00%
Discounted Cash Flow [Member] | Weighted average | FIA embedded derivatives, included in contractholder funds
Liabilities
Surrender rates		10.00%		13.00%
Matrix Pricing [Member] | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Valuation Technique		Matrix pricing
Matrix Pricing [Member] | Minimum [Member] | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		98.00%		100.00%
Matrix Pricing [Member] | Maximum | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		122.00%		122.00%
Matrix Pricing [Member] | Weighted average | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		109.00%		112.00%
Cost Approach Valuation Technique [Member] | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Valuation Technique		Loan Recovery Value
Cost Approach Valuation Technique [Member] | Minimum [Member] | Loan Participations and Assignments [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		52.00%
Cost Approach Valuation Technique [Member] | Minimum [Member] | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		56.00%		6.00%
Cost Approach Valuation Technique [Member] | Maximum | Loan Participations and Assignments [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		100.00%
Cost Approach Valuation Technique [Member] | Maximum | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		100.00%		12.00%
Cost Approach Valuation Technique [Member] | Weighted average | Loan Participations and Assignments [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		71.00%		100.00%
Cost Approach Valuation Technique [Member] | Weighted average | Funds withheld for reinsurance liability [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Inputs, Discount Rate		82.00%		8.00%
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Funds Withheld Receivable		$ 78.1		$ 74.7
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring | Corporate Debt Securities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Available-for-sale Securities		0		14.1
Fair Value, Inputs, Level 3 [Member] | FIA embedded derivatives, included in contractholder funds | Fair Value, Measurements, Recurring
Liabilities
Derivative Liability		131.2		142.3
Fair Value, Inputs, Level 3 [Member] | Broker Quoted [Member] | Funds Withheld Receivables [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets, Fair Value Disclosure		35.7		6.7
Fair Value, Inputs, Level 3 [Member] | Broker Quoted [Member] | Corporate Debt Securities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets, Fair Value Disclosure		0		14.1
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow [Member] | Fair Value, Measurements, Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Funds Withheld Receivable		5.4		19.2
Other invested assets		$ 0		2.8
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow [Member] | Front Street Future Policyholder Benefits Reserve [Member] | Fair Value, Measurements, Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Valuation Technique		Discounted cash flow
Liabilities
Derivative Liability		$ 631.8		629.2
Fair Value, Inputs, Level 3 [Member] | Matrix Pricing [Member] | Funds Withheld Receivables [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets, Fair Value Disclosure		35.2		39.1
Fair Value, Inputs, Level 3 [Member] | Cost Approach Valuation Technique [Member] | Funds Withheld Receivables [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets, Fair Value Disclosure		1.8		9.7
Other invested assets | Fair Value, Measurements, Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Other invested assets		0		2.8
Other invested assets | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring | Other invested assets
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Other invested assets		0
Other invested assets | Fair Value, Inputs, Level 3 [Member] | Option Pricing [Member] | Fair Value, Measurements, Recurring | Other invested assets
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Other invested assets				2.8
Front Street Future Policyholder Benefits Reserve [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value		631.8		629.2		151.3
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings		59.5		24.3		7
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases				444.2		150.6
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements		$ (56.9)		$ (9.4)		$ 6.3
Front Street Future Policyholder Benefits Reserve [Member] | Minimum [Member]
Liabilities
Non-performance spread				0.16%
Risk margin for uncertainty				0.50%
Front Street Future Policyholder Benefits Reserve [Member] | Maximum
Liabilities
Non-performance spread				0.46%
Risk margin for uncertainty				1.00%
Front Street Future Policyholder Benefits Reserve [Member] | Weighted average
Liabilities
Non-performance spread		0.32%
Risk margin for uncertainty		0.50%
[1]	(a) During Fiscal 2016, the net transfer to Level 3 was exclusively from Level 2. The transfers into Level 3 were related to changes in the primary pricing source and changes in the observability of external information used in determining the fair value.
[2]	(a) During Fiscal 2015, the net transfer to Level 3 was related to a loan receivable previously classified as a related party loan.

Fair Value of Financial Instr96

Fair Value of Financial Instruments - Changes in Fair Value of Financial Instruments (Detail) - USD ($)		12 Months Ended
		Sep. 30, 2016		Sep. 30, 2015		Sep. 30, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value Assets, level 1 to level 2 transfers		$ 0				$ 0
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at Beginning of Period		91,600,000		$ 116,700,000		86,300,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings		(1,400,000)		(10,500,000)		3,300,000
Total Gains (Losses) Included in AOCI						0
Purchases		36,200,000		30,400,000		41,300,000
Sales		(48,000,000)		(14,100,000)		(700,000)
Settlements		(5,500,000)		(50,000,000)		(13,500,000)
Net transfer In (Out) of Level 3 (a)		5,200,000	[1]	19,100,000	[2]	0
Balance at End of Period		78,100,000		91,600,000		116,700,000
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at Beginning of Period		771,500,000		302,100,000		471,300,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings		48,400,000		15,800,000		30,000,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases		0		444,200,000		150,600,000
Sales		0		0		0
Settlements		(56,900,000)		9,400,000		(349,800,000)
Net transfer In (Out) of Level 3		0	[1]	0	[2]	0
Balance at End of Period		763,000,000		771,500,000		302,100,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Transfers Into Level 3				0		30,900,000	[1]
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				150,800,000		140,500,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings						10,300,000
Balance at End of Period						150,800,000
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		629,200,000		151,300,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings		59,500,000		24,300,000		7,000,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases				444,200,000		150,600,000
Settlements		56,900,000		9,400,000		(6,300,000)
Balance at End of Period		631,800,000		629,200,000		151,300,000
Equity Conversion Features Of Preferred Stock [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at Beginning of Period				0		330,800,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings						12,700,000
Sales						0
Balance at End of Period						0
Available-for-sale embedded derivatives
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)				0		0
FIA embedded derivatives, included in contractholder funds
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at Beginning of Period		142,300,000		150,800,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings		(11,100,000)		(8,500,000)
Balance at End of Period		131,200,000		142,300,000		150,800,000
Equity Conversion Features Of Preferred Stock [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Total Gains (Losses) Included in AOCI						0
Net transfer In (Out) of Level 3 (a)						0
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases						0
Settlements						(343,500,000)
Corporate Debt Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at Beginning of Period		14,100,000		16,300,000		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings		(500,000)		(2,200,000)		0
Total Gains (Losses) Included in AOCI						0
Purchases		0				16,300,000
Sales		(13,600,000)				0
Settlements		0				0
Net transfer In (Out) of Level 3 (a)						0
Balance at End of Period				14,100,000		16,300,000
Equity Securities Classified As Held For Trading [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at Beginning of Period				0		10,700,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings						1,300,000
Total Gains (Losses) Included in AOCI						0
Purchases						1,500,000
Sales						0
Settlements						(13,500,000)
Net transfer In (Out) of Level 3 (a)						0
Balance at End of Period						0
Other invested assets
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at Beginning of Period		2,800,000		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings		2,700,000		(16,300,000)
Total Gains (Losses) Included in AOCI		0		0
Purchases		0		0
Sales		0		0
Settlements		(5,500,000)		0
Net transfer In (Out) of Level 3 (a)		0	[1]	19,100,000	[2]
Balance at End of Period		0		2,800,000		0
Funds withheld for reinsurance liability [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at Beginning of Period		74,700,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings		(3,600,000)
Total Gains (Losses) Included in AOCI		0
Purchases		36,200,000
Sales		(34,400,000)
Settlements		0
Net transfer In (Out) of Level 3 (a)	[1]	5,200,000
Balance at End of Period		78,100,000		74,700,000
Embedded Derivatives Included In Contractholder Funds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Total Gains (Losses) Included in AOCI						0
Net transfer In (Out) of Level 3 (a)						0
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases						0
Sales						0
Settlements						0
Funds Withheld Receivables [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at Beginning of Period		$ 74,700,000		58,900,000		34,600,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings				(500,000)		1,500,000
Purchases				30,400,000		23,500,000
Sales				(14,100,000)		(700,000)
Balance at End of Period				74,700,000		58,900,000
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
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings				8,500,000		500,000
Total Gains (Losses) Included in AOCI						0
Purchases						0
Sales						0
Settlements				$ (50,000,000)		0
Net transfer In (Out) of Level 3 (a)						0
Balance at End of Period						$ 41,500,000
[1]	(a) During Fiscal 2016, the net transfer to Level 3 was exclusively from Level 2. The transfers into Level 3 were related to changes in the primary pricing source and changes in the observability of external information used in determining the fair value.
[2]	(a) During Fiscal 2015, the net transfer to Level 3 was related to a loan receivable previously classified as a related party loan.

Fair Value of Financial Instr97

Fair Value of Financial Instruments - Financial Assets and Liabilities Not Measured at Fair Value (Details) - USD ($) $ in Millions		Sep. 30, 2016	Sep. 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value		$ 1,650.4
Asset Backed Loans And Other Invested Assets		35	$ 226.7
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets Fair Value Disclosure And Measurement	[1]	0	0
Financial Liabilities Fair Value Disclosure	[1]	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets Fair Value Disclosure And Measurement	[1]	0	0
Debt Instrument, Fair Value Disclosure	[1],[2]	5,700.1	6,071
Financial Liabilities Fair Value Disclosure	[1]	5,700.1	6,071
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Policy loans and other invested assets	[1]	8.5
Asset Backed Loans And Other Invested Assets	[1]	35	226.7
Assets Fair Value Disclosure And Measurement	[1]	43.5	238.2
Debt Instrument, Fair Value Disclosure	[1],[2]	29.1	99.1
Liabilities Related to Investment Contracts, Fair Value Disclosure	[1]	922.9	960.3
Financial Liabilities Fair Value Disclosure	[1]	952	1,059.4
Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Policy loans and other invested assets	[1]	8.5
Asset Backed Loans And Other Invested Assets	[1]	35	226.7
Assets Fair Value Disclosure And Measurement	[1]	43.5	238.2
Debt Instrument, Fair Value Disclosure	[1],[2]	5,729.2	6,170.1
Liabilities Related to Investment Contracts, Fair Value Disclosure	[1]	922.9	960.3
Financial Liabilities Fair Value Disclosure	[1]	6,652.1	7,130.4
Reported Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Policy loans and other invested assets	[1]	8.5
Asset Backed Loans And Other Invested Assets	[1]	35	226.7
Assets Fair Value Disclosure And Measurement	[1]	43.5	238.2
Debt Instrument, Fair Value Disclosure	[1],[2]	5,430.9	5,984.6
Liabilities Related to Investment Contracts, Fair Value Disclosure	[1]	988.3	1,084.5
Financial Liabilities Fair Value Disclosure	[1]	6,419.2	7,069.1
Other invested assets | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Policy loans and other invested assets	[1]		2.5
Other invested assets | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Policy loans and other invested assets	[1]		2.5
Other invested assets | Reported Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Policy loans and other invested assets	[1]		2.5
Policy Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value		8.5
Policy Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Policy loans and other invested assets	[1]		9
Policy Loans [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Policy loans and other invested assets	[1]		9
Policy Loans [Member] | Reported Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Policy loans and other invested assets	[1]		$ 9
Fixed Maturities Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value		$ 1,526.9
[1]	The carrying amounts of cash and cash equivalents, trade receivables, accounts payable and accrued investment income 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.
[2]	The fair values of debt set forth above are generally based on quoted or observed market prices.

Fair Value of Financial Instr98

Fair Value of Financial Instruments - Additional Information (Detail) - USD ($)	12 Months Ended
	Sep. 30, 2016		Sep. 30, 2015		Sep. 30, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value Assets, level 1 to level 2 transfers	$ 0				$ 0
Net transfer In (Out) of Level 3 (a)	5,200,000	[1]	$ 19,100,000	[2]	0
Transfers, assets, level 2 to 1			0		0
Transfers, liabilities, level 1 to 2			0		0
Transfers, liabilities, level 2 to 1			0		0
Net transfer level 3			0		30,900,000	[1]
Asset Backed Securities and Corporate Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Available-for-sale Securities, Amortized Cost Basis	15,500,000		4,800,000		13,100,000
Available-for-sale Securities	$ 8,100,000		$ 2,500,000		$ 10,100,000
Front Street Future Policyholder Benefits Reserve [Member] | Minimum [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Risk margin for uncertainty			0.50%
Front Street Future Policyholder Benefits Reserve [Member] | Maximum
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Risk margin for uncertainty			1.00%
[1]	(a) During Fiscal 2016, the net transfer to Level 3 was exclusively from Level 2. The transfers into Level 3 were related to changes in the primary pricing source and changes in the observability of external information used in determining the fair value.
[2]	(a) During Fiscal 2015, the net transfer to Level 3 was related to a loan receivable previously classified as a related party loan.

Funds Withheld Receivables Sche

Funds Withheld Receivables Schedule of Investments underlying the funds withheld receivables (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Amortized Cost Basis	$ 12.8
Available For Sale Securities Carrying Value	52.2
Insurance Reserves	1,751.3	$ 1,856
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Fair Value	11.9
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Amortized Cost Basis	231.4
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Fair Value	228.2
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	420.8
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Fair Value	429.3
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	487.1
Available-for-sale Securities, Debt Maturities, after Ten Years, Fair Value	493.3
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	1,152.1
Available For Sale Securities Debt Maturities Fair Value Excluding Single Maturity Date	1,162.7
Mortgage Backed Securities, Other [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	357.5
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Fair Value	350.4
Structured hybrids
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	22.2
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Fair Value	22
Fixed Maturities Available For Sale [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	1,531.8	1,721.3
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	46.2	13.2
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(42.9)	(96.4)
Available-for-sale Securities, Debt Securities	1,535.1	1,638.1
Available For Sale Securities Carrying Value	1,535.1	1,638.1
Fixed Maturities Available For Sale [Member] | Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	14.1
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0
Available For Sale Securities Carrying Value		14.1
Accrued Income Receivable [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	17.8	20.5
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0	0
Available-for-sale Securities, Debt Securities	17.8	20.5
Available For Sale Securities Carrying Value	17.8	20.5
Receivables, net
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	77.7	41.1
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0	0
Available-for-sale Securities, Debt Securities	77.7	41.1
Available For Sale Securities Carrying Value	77.7	41.1
Policy Loans [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	8.5	5
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0	0
Available-for-sale Securities, Debt Securities	8.5	5
Available For Sale Securities Carrying Value	8.5	5
Funds Withheld Receivables [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	1,645.6	1,800.2
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	47.7	13.2
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(42.9)	(103.3)
Available-for-sale Securities, Debt Securities	1,650.4	1,710.1
Available For Sale Securities Carrying Value	1,650.4	1,710.1
Bankers Life Insurance Company [Member] | Fixed Maturities Available For Sale [Member]
Schedule of Available-for-sale Securities [Line Items]
Available For Sale Securities Carrying Value	125.8	148.3
Insurance Reserves	119	145.7
FGL [Member] | Fixed Maturities Available For Sale [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	899.3	1,082.4
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	19.8	7.3
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(38.3)	(76.1)
Available-for-sale Securities, Debt Securities	880.8	1,013.6
Available For Sale Securities Carrying Value	880.8	1,013.6
FGL [Member] | Fixed Maturities Available For Sale [Member] | Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	638.5	740.4
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	18.2	4.5
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(29.5)	(67.9)
Available-for-sale Securities, Debt Securities	627.2	677
Available For Sale Securities Carrying Value	627.2	677
FGL [Member] | Fixed Maturities Available For Sale [Member] | Mortgage Backed Securities, Other [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	238.8	274.6
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0.6	1.3
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(7.9)	(6.6)
Available-for-sale Securities, Debt Securities	231.5	269.3
Available For Sale Securities Carrying Value	231.5	269.3
FGL [Member] | Fixed Maturities Available For Sale [Member] | Municipal Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	12.1	28.5
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0.7	0.1
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0	(0.6)
Available-for-sale Securities, Debt Securities	12.8	28
Available For Sale Securities Carrying Value	12.8	28
FGL [Member] | Fixed Maturities Available For Sale [Member] | United States Government and government agencies and authorities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	1.1
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0
Available-for-sale Securities, Debt Securities	1.1
Available For Sale Securities Carrying Value	1.1
FGL [Member] | Fixed Maturities Available For Sale [Member] | Preferred Stock [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	8.8	38.9
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0.3	1.4
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(0.9)	(1)
Available-for-sale Securities, Debt Securities	8.2	39.3
Available For Sale Securities Carrying Value	8.2	39.3
FGL [Member] | Derivative Financial Instruments, Assets [Member] | Call options
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	9.8	12.3
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	1.5	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0	(6.9)
Available-for-sale Securities, Debt Securities	11.3	5.4
Available For Sale Securities Carrying Value	11.3	5.4
Third party cedants [Member] | Fixed Maturities Available For Sale [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	632.5	638.9
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	26.4	5.9
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(4.6)	(20.3)
Available-for-sale Securities, Debt Securities	654.3	624.5
Available For Sale Securities Carrying Value	654.3	624.5
Third party cedants [Member] | Fixed Maturities Available For Sale [Member] | Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	390	420.8
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	18.8	3.7
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(2.7)	(18.5)
Available-for-sale Securities, Debt Securities	406.1	406
Available For Sale Securities Carrying Value	406.1	406
Third party cedants [Member] | Fixed Maturities Available For Sale [Member] | Mortgage Backed Securities, Other [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	118.7	125.4
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	1.9	1.3
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(1.7)	(1)
Available-for-sale Securities, Debt Securities	118.9	125.7
Available For Sale Securities Carrying Value	118.9	125.7
Third party cedants [Member] | Fixed Maturities Available For Sale [Member] | Municipal Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	49.5	72.9
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	4.1	0.8
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0	(0.7)
Available-for-sale Securities, Debt Securities	53.6	73
Available For Sale Securities Carrying Value	53.6	73
Third party cedants [Member] | Fixed Maturities Available For Sale [Member] | United States Government and government agencies and authorities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	67.7	8.3
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	1.3	0.1
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(0.2)	0
Available-for-sale Securities, Debt Securities	68.8	8.4
Available For Sale Securities Carrying Value	68.8	8.4
Third party cedants [Member] | Fixed Maturities Available For Sale [Member] | Agency Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	6.6	11.5
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0.3	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0	(0.1)
Available-for-sale Securities, Debt Securities	6.9	11.4
Available For Sale Securities Carrying Value	$ 6.9	$ 11.4

Funds Withheld Receivables Inve

Funds Withheld Receivables Investments Underlying Funds Withheld Receivables by Contractual Maturity (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Amortized Cost Basis	$ 12.8
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Fair Value	11.9
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Amortized Cost Basis	231.4
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Fair Value	228.2
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	420.8
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Fair Value	429.3
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	487.1
Available-for-sale Securities, Debt Maturities, after Ten Years, Fair Value	493.3
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	1,152.1
Available For Sale Securities Debt Maturities Fair Value Excluding Single Maturity Date	1,162.7
Mortgage Backed Securities, Other [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	357.5
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Fair Value	350.4
Structured hybrids
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	22.2
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Fair Value	22
Fixed Maturities Available For Sale [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	1,531.8	$ 1,721.3
Available-for-sale Securities, Debt Securities	$ 1,535.1	$ 1,638.1

Funds Withheld Receivables Avai

Funds Withheld Receivables Available-for-sale Securities, Continuous Unrealized Loss (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	$ 406.7	$ 765.6
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	38.3	76.1
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	216	549.7
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	15.7	52
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	190.7	215.9
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	22.6	24.1
Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	229.5	531.2
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	29.5	67.9
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	137.8	417.4
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	12.6	46.9
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	91.7	113.8
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	16.9	21
Mortgage Backed Securities, Other [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	172.3	209.5
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	7.9	6.6
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	73.3	120.8
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	2.2	3.8
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	99	88.7
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	5.7	2.8
Municipal Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	1	19.3
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	0	0.7
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1	5.9
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0.4
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	13.4
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	0.3
United States Government and government agencies and authorities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	0.2
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0.2
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Preferred Stock [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	3.7	5.6
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	0.9	0.9
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	3.7	5.6
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0.9	0.9
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 0	$ 0

Funds Withheld Receivables Othe

Funds Withheld Receivables Other Than Temporary Impairment, Credit Losses Recognized in Earnings (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Available-for-sale Securities [Line Items]
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Available-for-sale Securities	$ 7.4	$ 2.3	$ 3
Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	7.4	2.2	3
Mortgage Backed Securities, Other [Member]
Schedule of Available-for-sale Securities [Line Items]
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	$ 0	$ 0.1	$ 0

Funds Withheld Receivables Net

Funds Withheld Receivables Net Investment Income (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Available-for-sale Securities [Line Items]
Gross Investment Income	$ 67	$ 84.3	$ 90.1
Fixed Maturity Available For Sale Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Investment Income	56	58.6	55.7
Equity Securities Available For Sale [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Investment Income	2.1	2.6	4.1
Asset based loan receivables [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Investment Income	3.5	16.1	28.4
Other Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Investment Income	$ 5.4	$ 7	$ 1.9

Funds Withheld Receivables Gain

Funds Withheld Receivables Gain (Loss) on Investments (Details) - USD ($) $ in Millions		12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Available-for-sale Securities [Line Items]
Gain (Loss) on Sale of Equity Investments		$ 3	$ (4.9)	$ 14.6
Gain (Loss) on Sale of Derivatives		3.8	(7.6)	25.7
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net	[1]	49.4	(91.1)	41.6
Gain (Loss) on Sale of Other Investments		49.7	(13.8)	9.9
Net investment gains (losses)		101.1	(114)	89.3
Fixed Maturity Available For Sale Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Gain Loss On Sale Of Available For Sale Securities		$ (4.8)	$ 3.4	$ (2.5)
[1]	(a) The modified coinsurance arrangement between FGL Insurance and Front Street created an obligation for the parties to settle a payable or receivable at a later date, which resulted in an embedded derivative. This embedded derivative is considered a total return swap with contractual returns that are attributable to the assets and liabilities associated with this reinsurance arrangement. The fair value of the total return swap is based on the change in fair value of the underlying assets held in the funds withheld portfolio. Investment results for the assets that support the coinsurance with funds withheld reinsurance arrangement, including gains and losses from sales, are passed directly to the reinsurer pursuant to contractual terms of the reinsurance arrangement. The reinsurance related embedded derivative is expected to continue to exist after the disposal of FGL and is therefore not eliminated to appropriately reflect the continuing operations and balances held for sale. It is embedded in the funds withheld receivables with a corresponding asset in business held for sale on the Consolidated Balance Sheets and the related gains or losses are reported in net investment gains with corresponding income (loss) from discontinued operations on the Consolidated Statements of Operations.

Funds Withheld Receivables Addi

Funds Withheld Receivables Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2016
Additional Information [Line Items]
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Available-for-sale Securities	$ 7.4	$ 2.3	$ 3
Equity Securities Holdings Exposure Amount of Single Issuer Greater than Stated Percentage of Total Investments				10.00%
Insurance Segment [Member]
Additional Information [Line Items]
Fair value on securities	$ 39.6	$ 84.4
Fair Value, Concentration of Risk, All Financial Instruments [Member]
Additional Information [Line Items]
Percentage Of Investments Fair Value In Relation To Invested Assets Portfolio		24.00%		40.90%
Fair Value, Concentration of Risk, All Financial Instruments [Member] | Financial Services Sector [Member]
Additional Information [Line Items]
Number Of Investment Holdings In Industry	81	107
Equity Securities Holdings Exposure Amount of Single Issuer Greater than Stated Percentage of Total Investments	48.00%	41.00%
Fair Value, Concentration of Risk, All Financial Instruments [Member] | Energy, Mining and Metals Sector [Member]
Additional Information [Line Items]
Number Of Investment Holdings In Industry	74	98
Equity Securities Holdings Exposure Amount of Single Issuer Greater than Stated Percentage of Total Investments	43.40%	39.70%
Fair Value, Concentration of Risk, All Financial Instruments [Member] | Funds Withheld Receivables [Member] | Financial Services Sector [Member]
Additional Information [Line Items]
Percentage Of Investments Fair Value In Relation To Invested Assets Portfolio	14.10%	15.80%
Fair Value, Concentration of Risk, All Financial Instruments [Member] | Funds Withheld Receivables [Member] | Financial Services Sector [Member] | Asset-backed securities
Additional Information [Line Items]
Investment Securities Held by Subsidiaries Subject to Specialized Industry Accounting Principles at Fair Value	$ 232.8	$ 269.7
Fair Value, Concentration of Risk, All Financial Instruments [Member] | Funds Withheld Receivables [Member] | Energy, Mining and Metals Sector [Member]
Additional Information [Line Items]
Percentage Of Investments Fair Value In Relation To Invested Assets Portfolio	11.40%	13.80%
Fair Value, Concentration of Risk, All Financial Instruments [Member] | Funds Withheld Receivables [Member] | Energy, Mining and Metals Sector [Member] | Asset-backed securities
Additional Information [Line Items]
Investment Securities Held by Subsidiaries Subject to Specialized Industry Accounting Principles at Fair Value	$ 188.6	$ 236.6

Receivables, net - Schedule of

Receivables, net - Schedule of Receivables (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 529.4	$ 542.8
Less: Allowance for doubtful trade accounts receivable	46.8	44	$ 48.6	$ 37.4
Total trade accounts receivable, net	482.6	498.8
Other receivables	73.7	115.1
Total receivables, net	556.3	613.9
Consumer Products Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total receivables, net	538.2	586.6
Spectrum Brands [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Transfer of Financial Assets Accounted for as Sales, Amount Derecognized	2,055	1,938	1,575
Transfer of Financial Assets Accounted for as Sales, Cost of Factoring	$ 10.1	$ 6.5	$ 9.7

Receivables, net - Summary of A

Receivables, net - Summary of Analysis of Allowance for Doubtful Trade Accounts Receivables (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at Beginning of Period	$ 44	$ 48.6	$ 37.4
Charged to Costs and Expenses	15.6	6	7.4
Deductions	(12)	(6.3)	(2.4)
Other Adjustments	(0.8)	(4.3)	6.2
Balance at End of Period	$ 46.8	$ 44	$ 48.6

Receivables, net - Additional

Receivables, net - Additional Information (Details) - Credit Concentration Risk [Member]	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of net sales from major customer	15.20%	14.70%	15.70%
Sales Outside Domestic Country as Percentage of Net Sales	36.10%	37.70%	40.20%

Inventories, net Inventories109

Inventories, net Inventories, net (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Components of Inventory [Abstract]
Raw materials	$ 127.5	$ 132.4
Work-in-process	43.6	37.9
Finished goods	569.5	610.5
Total inventories, net	$ 740.6	$ 780.8

Property, Plant and Equipment

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Line Items]
Asset Impairment Charges	$ 27.1	$ 153.3	$ 2.1
Land, buildings and improvements	937.7	836.4
Less: Accumulated depreciation	394.3	326.9
Property, plant and equipment, net (Note 11)	543.4	509.5
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Land, buildings and improvements	196.9	192.2
Machinery, equipment and other
Property, Plant and Equipment [Line Items]
Land, buildings and improvements	553.1	495.1
Assets Held under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Land, buildings and improvements	$ 57.7	$ 51.8

Property, Plant and Equipment s

Property, Plant and Equipment schedule of property, plant and equipment (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Property, Plant and Equipment [Line Items]
Land, buildings and improvements	$ 937.7	$ 836.4
Less: Accumulated depreciation	394.3	326.9
Property, plant and equipment, net (Note 11)	543.4	509.5
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Land, buildings and improvements	196.9	192.2
Machinery, equipment and other
Property, Plant and Equipment [Line Items]
Land, buildings and improvements	553.1	495.1
Other Capitalized Property Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Land, buildings and improvements	130	97.3
Assets Held under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Land, buildings and improvements	$ 57.7	$ 51.8

Goodwill and Intangibles, net

Goodwill and Intangibles, net - Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Goodwill And Intangible Assets [Line Items]
Deconsolidation, Gain (Loss), Amount	$ 0	$ 38.5	$ 0
Cost	1,387.7	1,389.2
Intangible Assets, Including Goodwill [Roll Forward]
Beginning Balance, Goodwill	2,487.4		1,524.8
Beginning Balance, Indefinite Lived Intangible Assets	1,490.3		1,215.9
Beginning Balance, Finite Lived Intangible Assets	990
Beginning Balance, Intangible Assets, Excluding Goodwill	2,480.3		2,133.1
Goodwill, Acquired During Period			1,054.7
Indefinite-lived Intangible Assets Acquired			341.5
Acquisitions (Note 13)			526.4
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		(31.9)
Impairment of Intangible Assets, Finite-lived	(15.4)	(60.2)	0
Impairment of Intangible Assets (Excluding Goodwill)	(4.7)	(31.9)
Goodwill, Written off Related to Sale of Business Unit		(16.2)
Indefinite-lived Intangible Assets, Written off Related to Sale of Business Unit		(9.9)
Definite-lived Intangible Assets, Written off Related to Sale of Business Unit	0
Intangible assets written off related to sale of business unit		(9.9)
Less: Components of amortization:
Amortization of Intangible Assets	(93.9)	(87.8)	(81.7)
Effect of translation, Goodwill	(1.6)	(47.6)
Effect of translation, Indefinite Lived intangible assets		(25.3)
Effect of translation, Finite Lived intangible assets	(13.4)	(49.6)
Ending Balance, Goodwill	2,478.4	2,487.4
Ending Balance, Indefinite Lived Intangible Assets	1,473.5	1,490.3
Ending Balance, Finite Lived Intangible Assets	899	990
Ending Balance, Intangible Assets, Excluding Goodwill	2,372.5	2,480.3
Finite-Lived Intangible Assets, Accumulated Amortization	488.7	399.2
Intangible Assets, Purchase Accounting Adjustments	4.2
Periodic amortization
Less: Components of amortization:
Amortization of Intangible Assets	(93.9)	(87.8)
Customer Relationships [Member]
Goodwill And Intangible Assets [Line Items]
Cost	984.8	985.2
Intangible Assets, Including Goodwill [Roll Forward]
Beginning Balance, Finite Lived Intangible Assets	737.8
Less: Components of amortization:
Amortization of Intangible Assets			(81.7)
Ending Balance, Finite Lived Intangible Assets	681.9	737.8
Finite-Lived Intangible Assets, Accumulated Amortization	302.9	247.4
Definite Lived Intangible Assets
Intangible Assets, Including Goodwill [Roll Forward]
Beginning Balance, Finite Lived Intangible Assets	990		917.2
Acquisitions (Note 3), Finite-Lived Intangible Assets			$ 184.9
Impairment of Intangible Assets, Finite-lived	0	0
Less: Components of amortization:
Amortization of Intangible Assets	(93.9)	(87.8)
Effect of translation, Finite Lived intangible assets	(0.3)	(24.3)
Ending Balance, Finite Lived Intangible Assets	899	990
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	3.2
Definite Lived Intangible Assets | Periodic amortization
Less: Components of amortization:
Amortization of Intangible Assets	(93.9)	(87.8)
Trade Names [Member]
Goodwill And Intangible Assets [Line Items]
Cost	165.7	165.4
Intangible Assets, Including Goodwill [Roll Forward]
Beginning Balance, Finite Lived Intangible Assets	91.7
Less: Components of amortization:
Ending Balance, Finite Lived Intangible Assets	76.6	91.7
Finite-Lived Intangible Assets, Accumulated Amortization	89.1	73.7
CorAmerica [Member]
Intangible Assets, Including Goodwill [Roll Forward]
Goodwill and Intangible Asset Impairment	(10.7)	$ (28.3)
Spectrum Brands [Member]
Intangible Assets, Including Goodwill [Roll Forward]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	(4.7)
Indefinite Lived Intangible Assets Excluding Goodwill [Member]
Less: Components of amortization:
Effect of translation, Indefinite Lived intangible assets	(13.1)
Indefinite-lived Intangible Assets, Purchase Accounting Adjustments	$ 1

Goodwill and Intangibles, ne113

Goodwill and Intangibles, net - Summary of Definite Lived Intangible Assets (Detail) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Finite-Lived Intangible Assets [Line Items]
Cost	$ 1,387.7	$ 1,389.2
Accumulated Amortization	(488.7)	(399.2)
Net	899	990
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	984.8	985.2
Accumulated Amortization	(302.9)	(247.4)
Net	681.9	737.8
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	165.7	165.4
Accumulated Amortization	(89.1)	(73.7)
Net	76.6	91.7
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	237.2	238.6
Accumulated Amortization	(96.7)	(78.1)
Net	$ 140.5	$ 160.5

Goodwill and Intangibles, ne114

Goodwill and Intangibles, net - Summary of Amortization Expense of Definite Lived Intangible Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 93.9	$ 87.8	$ 81.7
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles			$ 81.7
VOBA
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Amortization Expense, Year Two	85.7
Finite-Lived Intangible Assets, Amortization Expense, Year Two	91.9
Finite-Lived Intangible Assets, Amortization Expense, Year Three	85.4
Finite-Lived Intangible Assets, Amortization Expense, Year Four	85.2
Finite-Lived Intangible Assets, Amortization Expense, Year Five	81.9
Definite Lived Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Amortization of intangibles	$ 93.9	$ 87.8

Goodwill and Intangibles, ne115

Goodwill and Intangibles, net - Estimated Amortization Expense in Future Fiscal Periods (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule Of Amortization Expense And Weighted Average Lives Of Identified Intangible Assets [Line Items]
Amortization of intangibles	$ 93.9	$ 87.8	$ 81.7
Finite-Lived Intangible Assets, Accumulated Amortization	488.7	$ 399.2
VOBA
Schedule Of Amortization Expense And Weighted Average Lives Of Identified Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Amortization Expense, Year Two	91.9
Finite-Lived Intangible Assets, Amortization Expense, Year Two	85.7
Finite-Lived Intangible Assets, Amortization Expense, Year Three	85.4
Finite-Lived Intangible Assets, Amortization Expense, Year Four	85.2
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 81.9

Goodwill and Intangibles, ne116

Goodwill and Intangibles, net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Goodwill, Acquired During Period			$ 1,054.7
Amortization of intangibles	$ 93.9	$ 87.8	$ 81.7
Finite-Lived Intangible Assets, Accumulated Amortization	488.7	399.2
VOBA
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Amortization Expense, Year Two	91.9
Finite-Lived Intangible Assets, Amortization Expense, Year Two	85.7
Finite-Lived Intangible Assets, Amortization Expense, Year Three	85.4
Finite-Lived Intangible Assets, Amortization Expense, Year Four	85.2
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 81.9
FOH [Member]
Finite-Lived Intangible Assets [Line Items]
Impaired Financing Receivable, Recorded Investment		$ 16.2

Other Assets - Schedule of Oth

Other Assets - Schedule of Other Assets (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Schedule of Other Assets [Line Items]
Prepaid Expense and Other Assets, Current	$ 137.6	$ 133.1
Asset Backed Loans And Other Invested Assets	35	226.7
Other Investments	0	52.2
Other assets (Note 13)	$ 172.6	$ 412

Other Assets - Schedule of Ass

Other Assets - Schedule of Asset-based loans by Industry (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Loans and Leases Receivable Disclosure [Line Items]
Asset Backed Loans And Other Invested Assets Gross	$ 46	$ 274.6
Allowance For Credit Losses	11	47.9
Asset Backed Loans And Other Invested Assets	35	226.7
Apparel [Member]
Loans and Leases Receivable Disclosure [Line Items]
Asset Backed Loans And Other Invested Assets Gross	18.8	66
Manufacturing [Member]
Loans and Leases Receivable Disclosure [Line Items]
Asset Backed Loans And Other Invested Assets Gross	10.9	32.7
Jewelry [Member]
Loans and Leases Receivable Disclosure [Line Items]
Asset Backed Loans And Other Invested Assets Gross	7.2	36.9
Electronics [Member]
Loans and Leases Receivable Disclosure [Line Items]
Asset Backed Loans And Other Invested Assets Gross	3.1	45.9
Other
Loans and Leases Receivable Disclosure [Line Items]
Asset Backed Loans And Other Invested Assets Gross	$ 6	$ 93.1

Other Assets - Schedule of Act

Other Assets - Schedule of Activity in Allowance for Loan Loss (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing Receivable, Allowance for Credit Losses	$ 11	$ 47.9	$ 5.5	$ 4
Provision for Loan, Lease, and Other Losses	12.8	93.5	1.5
Radioshack [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing Receivable, Allowance for Credit Losses, Recovery	2.9	0	0
Radioshack [Member] | Radioshack [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Financing Receivable, Allowance for Credit Losses, Write-downs	$ (52.6)	$ (51.1)	$ 0

Other Assets - Schedule of 120

Other Assets - Schedule of Asset Based Loans by Internal Risk Rating (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Financing Receivable, Recorded Investment [Line Items]
Asset Backed Loans And Other Invested Assets Gross	$ 46	$ 274.6
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Asset Backed Loans And Other Invested Assets Gross		69
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Asset Backed Loans And Other Invested Assets Gross	1.1	32.4
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Asset Backed Loans And Other Invested Assets Gross	14.8	74
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Asset Backed Loans And Other Invested Assets Gross	$ 30.1	$ 99.2

Other Assets - Schedule of 121

Other Assets - Schedule of Other Investments (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Schedule of Available-for-sale Securities [Line Items]
Available For Sale Securities Carrying Value	$ 52.2
Unrealized Amortized Cost On Securities	38.1
Investments, Unrealized Gains	14.1
Investments, Unrealized Losses	0
Fixed Maturities Available For Sale [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	1,531.8	$ 1,721.3
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	46.2	13.2
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	42.9	96.4
Available-for-sale Securities, Debt Securities	1,535.1	1,638.1
Available For Sale Securities Carrying Value	1,535.1	1,638.1
Fixed Maturities Available For Sale [Member] | Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Debt Securities, Amortized Cost Basis	14.1
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	0
Available For Sale Securities Carrying Value		14.1
Estimate of Fair Value Measurement [Member]
Schedule of Available-for-sale Securities [Line Items]
Available For Sale Securities Fair Value	52.2
Estimate of Fair Value Measurement [Member] | Fixed Maturities Available For Sale [Member] | Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Debt Securities	14.1
Equity Securities Classified As Held For Trading [Member] | Equity Securities
Schedule of Available-for-sale Securities [Line Items]
Available For Sale Securities Carrying Value		32.8
Available-for-sale Equity Securities, Amortized Cost Basis		$ 18.7
Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax	14.1
Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax	0
Equity Securities Classified As Held For Trading [Member] | Estimate of Fair Value Measurement [Member] | Equity Securities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Equity Securities	32.8
Other invested assets | Other Investments Asset [Member] | All Other Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Other invested assets	5.3
Other Investments Gross Unrealized Gain	0
Other Short Term Investments Gross Unrealized Losses	0
Trading Securities	5.3
Other invested assets | Estimate of Fair Value Measurement [Member] | Other Investments Asset [Member] | All Other Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Trading Securities	$ 5.3

Other Assets - Additional Info

Other Assets - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Asset Backed Loans And Other Invested Assets Gross	$ 46	$ 274.6
Long-term debt	5,540.7	6,112.1
Equity Securities Holdings Exposure Amount of Single Issuer Greater than Stated Percentage of Total Investments				10.00%
Provision for Loan, Lease, and Other Losses	12.8	93.5	$ 1.5
Unrealized Amortized Cost On Securities	38.1
Investments, Unrealized Gains	14.1
Investments, Unrealized Losses	0
Available For Sale Securities Carrying Value	52.2
Prepaid Expense and Other Assets, Current	137.6	133.1
Asset Backed Loans And Other Invested Assets	35	226.7
Other Investments	0	52.2
Other assets (Note 13)	172.6	412
Salus Capital Partners LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for Loan and Lease Losses, Loans Acquired	45.4
Provision for Loan, Lease, and Other Losses	30.8
Salus Capital Partners LLC | Radioshack [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Long-term debt	250
Front Street RE (Cayman) Ltd. [Member] | Radioshack [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Long-term debt		7
Doubtful [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent Amount at End of Period on Loans Managed and Securitized or Asset-backed Financing Arrangement	30.1	79.8
Asset Backed Loans And Other Invested Assets Gross	30.1	99.2
Radioshack [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Long-term debt		250
Financing Receivable, Allowance for Credit Losses, Period Increase (Decrease)	(19.2)
Allowance for Loan and Lease Loss, Recovery of Bad Debts	18
Radioshack [Member] | Loan Participations and Assignments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Long-term debt		50
Allowance for Loan and Lease Loss, Recovery of Bad Debts	9
Radioshack [Member] | Non-Qualifying Participation [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Long-term debt		100
Radioshack [Member] | FGL [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from Recoveries of Loans Previously Charged off	22.7
Radioshack [Member] | Salus Capital Partners LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Long-term debt		93
Radioshack [Member] | Radioshack [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Allowance for Credit Losses, Write-downs	(52.6)	(51.1)	$ 0
Asset based loan receivables [Member] | Radioshack [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trading Securities	3
Asset based loan receivables [Member] | Radioshack [Member] | FGL [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trading Securities	$ 1.5
Credit Concentration Risk [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage Of Accounts Receivable Major Customers	13.10%
Credit Concentration Risk [Member] | Asset based loan receivables [Member] | Salus Capital Partners LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage Of Accounts Receivable Major Customers	29.60%
Inventories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Asset-based loan, Collateral Type, Percent	52.00%
Receivables, net
Accounts, Notes, Loans and Financing Receivable [Line Items]
Asset-based loan, Collateral Type, Percent	12.00%
Other assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Asset-based loan, Collateral Type, Percent	36.00%
Apparel [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Asset Backed Loans And Other Invested Assets Gross	$ 18.8	$ 66
Fair Value, Concentration of Risk, All Financial Instruments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage Of Investments Fair Value In Relation To Invested Assets Portfolio		24.00%		40.90%

Accounts Payable and Other C123

Accounts Payable and Other Current Liabilities - Schedule of Other Payables and Current Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Other Liabilities Disclosure [Abstract]
Accounts Payable	$ 583.5	$ 623.9
Accrued expenses and other	172.9	196.7
Accrued interest	146.5	123.9
Income taxes payable	68.3	93.4
Accrued Income Taxes, Current	16	16
Restructuring and related charges	2.6	8.1
Accounts payable and other current liabilities (Note 14)	$ 989.8	$ 1,062

Accounts Payable and Other C124

Accounts Payable and Other Current Liabilities - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Accounts Payable and Other Current Liabilities [Abstract]
Accounts Payable	$ 583.5	$ 623.9
Accrued interest	146.5	123.9
Income taxes payable	68.3	93.4
Accrued expenses and other	172.9	196.7
Restructuring and related charges	2.6	8.1
Total accounts payable and other current liabilities	$ 989.8	$ 1,062

Debt - Summary of Debt (Detail

Debt - Summary of Debt (Detail) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015	Jun. 23, 2015
Debt Instrument [Line Items]
Long-term debt	$ 5,540.7	$ 6,112.1
Original issuance (discounts) premiums on debt, net	(22.8)	(25.7)
Debt Issuance Costs, Net	(87)
Total Debt	5,430.9	5,984.6
Less current maturities	166	45.1
Non-current portion of debt	5,264.9	5,939.5
HGI
Debt Instrument [Line Items]
Long-term debt	1,711.2	1,705.1
HGI | Seven Point Seven Five Percent Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Long-term debt	$ 890	$ 890
Long-term debt, interest rate	7.75%	7.75%
Spectrum Brands [Member] | Four Point Zero Percent Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt	$ 425
Spectrum Brands [Member] | Other notes and obligations
Debt Instrument [Line Items]
Long-term debt	$ 16.8	$ 11.2
Long-term debt, interest rate	9.80%	10.20%
Spectrum Brands [Member] | Capitalized lease obligations
Debt Instrument [Line Items]
Long-term debt	$ 114.7	$ 88.2
Long-term debt, interest rate	5.50%	5.70%
Spectrum Brands [Member] | Six Point One Two Five Percentage Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt	$ 250	$ 250
Long-term debt, interest rate	6.125%	6.10%
Spectrum Brands [Member] | Five Point Seven Five Percent Senior Notes Due July 15 2025 [Member]
Debt Instrument [Line Items]
Long-term debt	$ 1,000	$ 1,000
Long-term debt, interest rate	5.80%	5.80%
Salus Capital Partners LLC | Unaffiliated long-term debt of consolidated variable-interest entity
Debt Instrument [Line Items]
Long-term debt	$ 39.7	$ 40.4
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	0.00%	0.00%
Salus Capital Partners LLC | Secured Borrowings Related to non-qualifying participating loan interests [Member]
Debt Instrument [Line Items]
Long-term debt	$ 2	$ 8.8
Long-term debt, interest rate	0.00%	10.50%
Secured Debt [Member] | HGI | 7.875% Senior Secured Notes, due July 15, 2019
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Year Five		$ 864.4
Long-term debt	$ 864.4
Long-term debt, interest rate	7.875%	7.90%
Secured Debt [Member] | Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member]
Debt Instrument [Line Items]
Debt Issuance Costs, Net	$ (8.1)
Secured Debt [Member] | Spectrum Brands [Member] | Four Point Zero Percent Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt	$ 477	$ 0
Long-term debt, interest rate	4.00%	0.00%
Secured Debt [Member] | Spectrum Brands [Member] | Six Point Seven Five Percentage Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt, interest rate	6.625%	6.60%
Secured Debt [Member] | Spectrum Brands [Member] | 6.375% Senior Notes due 2020
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Year Five	$ 129.7
Long-term debt	$ 129.7	$ 520
Long-term debt, interest rate	6.375%
Secured Debt [Member] | Spectrum Brands [Member] | 6.625% Senior Notes, due November 15, 2022
Debt Instrument [Line Items]
Long-term debt	$ 570	$ 570
Long-term debt, interest rate		6.40%
Secured Debt [Member] | United States of America, Dollars | Spectrum Brands [Member] | CAD Term Loan, Due June 23, 2022 [Member]
Debt Instrument [Line Items]
Long-term debt	54.9	$ 55.7
Secured Debt [Member] | United States of America, Dollars | Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member]
Debt Instrument [Line Items]
Long-term debt	$ 1,005.5	$ 1,226.9	$ 1,450
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	3.60%	3.90%
Secured Debt [Member] | United States of America, Dollars | Spectrum Brands [Member] | Euro Term Loan, Due June 23, 2022 [Member]
Debt Instrument [Line Items]
Long-term debt	$ 63
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	3.50%	3.50%
Secured Debt [Member] | Euro Member Countries, Euro | Spectrum Brands [Member] | Euro Term Loan, Due June 23, 2022 [Member]
Debt Instrument [Line Items]
Long-term debt	$ 300	$ 255.8
Secured Debt [Member] | Euro Member Countries, Euro | Spectrum Brands [Member] | Four Point Zero Percent Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt	425
Secured Debt [Member] | Canada, Dollars | Spectrum Brands [Member] | CAD Term Loan, Due June 23, 2022 [Member]
Debt Instrument [Line Items]
Long-term debt	$ 75
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	4.60%	4.40%
Revolving Credit Facility [Member] | Spectrum Brands [Member] | Abl Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 0
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	0.00%	0.00%
FGL [Member] | Salus Capital Partners LLC | Unaffiliated long-term debt of consolidated variable-interest entity
Debt Instrument [Line Items]
Long-term debt	$ 63	$ 274
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	0.00%	3.90%
FGL [Member] | Salus Capital Partners LLC | Secured Borrowings Related to non-qualifying participating loan interests [Member]
Debt Instrument [Line Items]
Long-term debt		$ 4.2
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate		4.50%
FGL [Member] | Salus Capital Partners LLC | Salus Promissory Note [Member]
Debt Instrument [Line Items]
Long-term debt		$ 2.5
Long-term debt, interest rate		5.30%

Debt - Scheduled Maturities of

Debt - Scheduled Maturities of Debt and Capital Lease Payments (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Debt Instrument [Line Items]
Capital Leases, Future Minimum Payments Due, Next Twelve Months	$ 10
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four	19.9
Capital Leases, Future Minimum Payments Due in Five Years	10
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three	884.6
Capital Leases, Future Minimum Payments Due in Four Years	8.5
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two	24.8
Capital Leases, Future Minimum Payments Due in Three Years	8.8
Long-term Debt and Capital Lease Obligations, Repayments of Principal in Next Twelve Months	166
Capital Leases, Future Minimum Payments Due in Two Years	9.5
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five	124
Capital Leases, Future Minimum Payments Due Thereafter	67.9
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five	4,321.4
Capital Leases, Future Minimum Payments Due	114.7
Long-term Debt	5,540.7	$ 6,112.1
Long-term Debt and Capital Lease Obligations	5,540.7
HGI
Debt Instrument [Line Items]
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four	0
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two	0
Long-term Debt and Capital Lease Obligations, Repayments of Principal in Next Twelve Months	0
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five	0
Long-term Debt	1,711.2	1,705.1
Long-term Debt and Capital Lease Obligations	1,754.4
HGI | 7.875% Senior Secured Notes, due July 15, 2019
Debt Instrument [Line Items]
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three	864.4
HGI | Seven Point Seven Five Percent Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five	890
Long-term Debt	890	890
Secured Debt [Member] | HGI | 7.875% Senior Secured Notes, due July 15, 2019
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Year Five		864.4
Long-term Debt	864.4
Secured Debt [Member] | Spectrum Brands [Member] | 6.375% Senior Notes due 2020
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Year Five	129.7
Long-term Debt	$ 129.7	$ 520

Debt - Additional Information

Debt - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Jun. 23, 2015	Feb. 27, 2015	Dec. 13, 2013	Sep. 30, 2013	Feb. 28, 2013
Debt Instrument [Line Items]
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options				$ 4.1	$ 2.8
Long-term debt			$ 5,540.7	6,112.1
Repayments of Other Debt			1,090.8	3,050.5	770.9
Write-off of discounts and debt issuance costs on retired debt			5.8	12.8	9.2
Amortization of debt issuance costs			18.3	17.2	16.2
Payments of Debt Issuance Costs			9.3	44.8	15.8
Other assets (Note 13)			172.6	412
Interest Expense			397.1	401.6	298.8
Debt Instrument, Unamortized Discount (Premium), Net			22.8	25.7
Other Deferred Costs, Gross			87
Amortization of debt discount			$ 2.8	4.8	4.6
Euro Term Loan, Due June 23, 2022 [Member] | Interest Rate Cap [Member]
Debt Instrument [Line Items]
Basis spread on variable rate			2.75%
FGL [Member]
Debt Instrument [Line Items]
Sale of Stock, Price Per Share								$ 17
HGI
Debt Instrument [Line Items]
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options			$ 4.4
Long-term debt			1,711.2	1,705.1
Amortization of debt issuance costs			2.7	4.4	3.5
Payments of Debt Issuance Costs			0	6.8	10.4
Interest Expense			143.1	124.2	89.7
Amortization of debt discount			$ 3.3	$ 1.8	$ 1.5
HGI | 7.875% Senior Secured Notes, due July 15, 2019
Debt Instrument [Line Items]
Debt instrument principal amount redemption percentage			35.00%
Original maturity date			90 days
Required Debt Principal Outstanding Subsequent to Equity Financed Redemption, Percent			65.00%
HGI | 7.875% Senior Secured Notes, due July 15, 2019 | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			$ 864.4
Long-term debt, interest rate			7.875%	7.90%
Long-term Debt, Maturities, Repayments of Principal in Year Five				$ 864.4
HGI | Seven Point Seven Five Percent Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Long-term debt			$ 890	$ 890
Long-term debt, interest rate			7.75%	7.75%
Redemption price of debt instrument to percentage of principal amount			100.00%
Proceeds from repurchase of equity, percentage	107.75%
Spectrum Brands [Member] | Letter of Credit [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount			$ 466.2
Spectrum Brands [Member] | Four Point Zero Percent Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt			$ 425
Redemption price of debt instrument to percentage of principal amount			100.00%
Debt instrument principal amount redemption percentage			35.00%
Minimum percentage of aggregate outstanding principal held by registered holders			25.00%
Spectrum Brands [Member] | Four Point Zero Percent Senior Notes [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			$ 477	$ 0
Long-term debt, interest rate			4.00%	0.00%
Deferred Finance Costs, Gross			$ 7.7
Spectrum Brands [Member] | CAD Term Loan, Due June 23, 2022 [Member] | Interest Rate Floor [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			0.75%
Spectrum Brands [Member] | CAD Term Loan, Due June 23, 2022 [Member] | Interest Rate Cap [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			3.50%
Spectrum Brands [Member] | CAD Term Loan, Due June 23, 2022 [Member] | ABR
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			2.50%
Spectrum Brands [Member] | Euro Term Loan, Due June 23, 2022 [Member] | Interest Rate Floor [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			0.75%
Spectrum Brands [Member] | Revolving Credit Facility [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Amortization of debt issuance costs			$ 1.1
Deferred Finance Costs, Gross			$ 5.7
Spectrum Brands [Member] | Revolving Credit Facility [Member] | Minimum [Member] | Interest Rate Cap [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			2.75%
Spectrum Brands [Member] | Revolving Credit Facility [Member] | Minimum [Member] | ABR
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			1.75%
Spectrum Brands [Member] | Revolving Credit Facility [Member] | Maximum | Interest Rate Cap [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			3.00%
Spectrum Brands [Member] | Revolving Credit Facility [Member] | Maximum | ABR
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			2.00%
Spectrum Brands [Member] | 6.375% Senior Notes due 2020
Debt Instrument [Line Items]
Write-off of discounts and debt issuance costs on retired debt			$ 5.8
Spectrum Brands [Member] | 6.375% Senior Notes due 2020 | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			$ 129.7	$ 520
Long-term debt, interest rate			6.375%
Debt Instrument, Repurchase Amount			$ 390.3
Long-term Debt, Maturities, Repayments of Principal in Year Five			129.7
Debt Instrument, Unamortized Premium, Current			4.6
Deferred Finance Costs, Gross			12.9
Spectrum Brands [Member] | 6.625% Notes | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			570	$ 570
Long-term debt, interest rate				6.40%
Deferred Finance Costs, Gross			14.1
Spectrum Brands [Member] | Five Point Seven Five Percentage Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt			1,000
Spectrum Brands [Member] | Five Point Seven Five Percentage Senior Notes [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Deferred Finance Costs, Gross			19.7
Spectrum Brands [Member] | 6.375% Notes and 6.625% Notes
Debt Instrument [Line Items]
Minimum percentage of aggregate outstanding principal held by registered holders		25.00%
Spectrum Brands [Member] | Six Point One Two Five Percentage Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt			$ 250	$ 250
Long-term debt, interest rate			6.125%	6.10%
Redemption price of debt instrument to percentage of principal amount			100.00%
Debt instrument principal amount redemption percentage			35.00%
Spectrum Brands [Member] | Six Point One Two Five Percentage Senior Notes [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Deferred Finance Costs, Gross			$ 4.6
Spectrum Brands [Member] | Six Point Seven Five Percentage Senior Notes [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt, interest rate			6.625%	6.60%
Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount, Noncurrent			$ 5.1
Deferred Finance Costs, Gross			18.5
Other Deferred Costs, Gross			8.1
Amortization of Financing Costs and Discounts			10.4
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net			$ 7.7
Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member] | Interest Rate Floor [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			0.75%
Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member] | Interest Rate Cap [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			2.50%
Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member] | ABR
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			1.50%
Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member] | Minimum [Member] | Interest Rate Cap [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			2.75%
Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member] | Minimum [Member] | ABR
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			1.75%
Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member] | Maximum | Interest Rate Cap [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			3.00%
Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member] | Maximum | ABR
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			2.00%
Spectrum Brands [Member] | Abl Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity			$ 24.6
Spectrum Brands [Member] | Abl Revolving Credit Facility [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt			0	$ 0
Revolving Loan Facility			$ 500
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			0.00%	0.00%
Spectrum Brands Foreign Subsidiaries [Member] | Abl Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity			$ 9.2
HGI Energy Holdings, LLC | Nine point zero percent senior secured notes [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt				$ 50
Gain (Loss) on Extinguishment of Debt			$ 4
Extinguishment of Debt, Gain (Loss), Per Share, Net of Tax			$ 0.02
Long-term debt, interest rate				9.00%
HGI Energy Holdings, LLC | Zero point zero seven one percent [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			$ 46
Salus Capital Partners LLC | Variable Interest Entity, Primary Beneficiary
Debt Instrument [Line Items]
VIE, consolidated carrying amount obligations			135.2	$ 356.8
Asset-based loans									$ 331.1	$ 175.5
Salus Capital Partners LLC | Unaffiliated long-term debt of consolidated variable-interest entity
Debt Instrument [Line Items]
Long-term debt			$ 39.7	$ 40.4
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			0.00%	0.00%
VIE, consolidated carrying amount obligations			$ 38.9	$ 39.5
Salus Capital Partners LLC | Secured Borrowings Related to non-qualifying participating loan interests [Member]
Debt Instrument [Line Items]
Long-term debt			$ 2	$ 8.8
Long-term debt, interest rate			0.00%	10.50%
Salus Capital Partners LLC | Collateralized Loan Obligations [Member]
Debt Instrument [Line Items]
Long-term debt							$ 578.5
Euro Member Countries, Euro | Spectrum Brands [Member] | Four Point Zero Percent Senior Notes [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			$ 425
Euro Member Countries, Euro | Spectrum Brands [Member] | Euro Term Loan, Due June 23, 2022 [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			300	$ 255.8
United States of America, Dollars | Spectrum Brands [Member] | CAD Term Loan, Due June 23, 2022 [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			54.9	$ 55.7
United States of America, Dollars | Spectrum Brands [Member] | Euro Term Loan, Due June 23, 2022 [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			$ 63
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			3.50%	3.50%
United States of America, Dollars | Spectrum Brands [Member] | Term Loan, Due June 23, 2022 [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			$ 1,005.5	$ 1,226.9		$ 1,450
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			3.60%	3.90%
Canada, Dollars | Spectrum Brands [Member] | CAD Term Loan, Due June 23, 2022 [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt			$ 75
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			4.60%	4.40%
6.375% Senior Notes due 2020 | Spectrum Brands [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Deferred Finance Costs, Gross			$ 6.5
Debt Instrument, Unamortized Premium, Noncurrent			15.6
FGL [Member] | Salus Capital Partners LLC | Unaffiliated long-term debt of consolidated variable-interest entity
Debt Instrument [Line Items]
Long-term debt			$ 63	$ 274
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate			0.00%	3.90%
FGL [Member] | Salus Capital Partners LLC | Secured Borrowings Related to non-qualifying participating loan interests [Member]
Debt Instrument [Line Items]
Long-term debt				$ 4.2
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate				4.50%
FGL [Member] | Salus Capital Partners LLC | Salus Promissory Note [Member]
Debt Instrument [Line Items]
Long-term debt				$ 2.5
Long-term debt, interest rate				5.30%

Shareholders' Equity - Accumul

Shareholders' Equity - Accumulated Other Comprehensive Income (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross amounts (after reclassification adjustments)	$ 693,200,000	$ (60,900,000)	$ 695,300,000
Intangible assets adjustments	(258,200,000)	100,000	(219,600,000)
Tax effects	(225,100,000)	(47,300,000)	(189,500,000)
Noncontrolling interest	11,000,000	67,400,000	(42,600,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	220,900,000	(40,700,000)	243,600,000
Accumulated Net Unrealized Investment Gain (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross amounts (after reclassification adjustments)	940,500,000	147,200,000	762,200,000
Intangible assets adjustments	(258,600,000)	(300,000)	(220,000,000)
Tax effects	(237,100,000)	(51,400,000)	(190,100,000)
Noncontrolling interest	(86,000,000)	(17,400,000)	(68,500,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	358,800,000	78,100,000	283,600,000
Accumulated Other-than-Temporary Impairment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross amounts (after reclassification adjustments)	(2,400,000)	(1,000,000)	(1,000,000)
Intangible assets adjustments	400,000	400,000	400,000
Tax effects	200,000	200,000	200,000
Noncontrolling interest	0	0	0
Accumulated Other Comprehensive Income (Loss), Net of Tax	(1,800,000)	(400,000)	(400,000)
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross amounts (after reclassification adjustments)	7,000,000	(3,000,000)	13,100,000
Intangible assets adjustments	0	0	0
Tax effects	(3,800,000)	(900,000)	(3,900,000)
Noncontrolling interest	(1,700,000)	1,300,000	(3,800,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	1,500,000	(2,600,000)	5,400,000
Accumulated Defined Benefit Plans Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross amounts (after reclassification adjustments)	(87,700,000)	(48,400,000)	(36,200,000)
Intangible assets adjustments	0	0	0
Tax effects	12,100,000	1,300,000	800,000
Noncontrolling interest	30,400,000	18,600,000	13,600,000
Accumulated Other Comprehensive Income (Loss), Net of Tax	(45,200,000)	(28,500,000)	(21,800,000)
Accumulated Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross amounts (after reclassification adjustments)	(164,200,000)	(155,700,000)	(42,800,000)
Intangible assets adjustments	0	0	0
Tax effects	3,500,000	3,500,000	3,500,000
Noncontrolling interest	68,300,000	64,900,000	16,100,000
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (92,400,000)	$ (87,300,000)	$ (23,200,000)

Shareholders' Equity - Share R

Shareholders' Equity - Share Repurchase Plan (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Equity, Class of Treasury Stock [Line Items]
Stock Repurchased During Period, Shares	6,900	6,900	5,197
Stock Repurchased During Period, Weighted Average Price, Per Share	$ 12.71	$ 12.71	$ 12.62
Stock Redeemed or Called During Period, Value	$ 87.7	$ 87.7	$ 65.5

Shareholders' Equity - Additio

Shareholders' Equity - Additional Information (Details) $ in Millions	Sep. 30, 2016USD ($)
Equity [Abstract]
Equity in restricted net assets of consolidated subsidiaries	$ 2,656.4
Restricted Net Assets For Consolidated And Unconsolidated Subsidiaries Pecentage of Stockholders Equity	416.29839%
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	$ 100

Employee Benefit Obligations -

Employee Benefit Obligations - Components of Consolidated Net Periodic Benefit and Deferred Compensation Benefit Costs and Contributions Made (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 192.7	$ 189.5
Components of net periodic benefit cost:
Accrued Benefit Cost / Funded Status		(116.6)	$ (88.1)
Non-US [Member]
Defined Benefit Plan Disclosure [Line Items]
Employee benefit obligations	210.6	184.4	196.2
Defined Benefit Plan, Fair Value of Plan Assets	115	116.9	126.5
Components of net periodic benefit cost:
Service cost	2.6	2.6
Interest cost	5.7	6.2
Recognized net actuarial loss	(36)	(10.6)
Contributions made during period	6.6	7.8
Obligations assumed from acquisitions	0	0.6
Defined Benefit Plan, Other Changes	0	(1.8)
Curtailments	0	0.9
Benefits paid	6.1	11.8
Foreign currency exchange rate changes	(12)	(17.3)
Actual return on plan assets	8.9	3.6
Foreign currency exchange rate changes	(11.3)	(9.2)
Accrued Benefit Cost / Funded Status	(95.6)	(67.5)
Non-US [Member] | Pension Plan [Member]
Components of net periodic benefit cost:
Service cost	2.6	2.6	3
Interest cost	5.7	6.2	7.4
Expected return on assets	(4.2)	(5.2)	(5.8)
Recognized net actuarial loss	0.8	1.3	1.4
Net periodic cost (benefit)	5	5.6	5.9
Amortization of transition obligation	0.1	0.7	(0.1)
UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Employee benefit obligations	98.7	93.2	91
Defined Benefit Plan, Fair Value of Plan Assets	77.7	72.6	78
Components of net periodic benefit cost:
Service cost	0.6	0.8
Interest cost	3.7	3.7
Recognized net actuarial loss	(6.8)	(3.1)
Contributions made during period	4.2	1
Obligations assumed from acquisitions	0	0
Defined Benefit Plan, Other Changes	0	0
Curtailments	0	0
Benefits paid	5.6	5.4
Foreign currency exchange rate changes	0	0
Actual return on plan assets	6.5	(1)
Foreign currency exchange rate changes	0	0
Accrued Benefit Cost / Funded Status	(21)	(20.6)
UNITED STATES | Pension Plan [Member]
Components of net periodic benefit cost:
Service cost	0.6	0.8	0.5
Interest cost	3.7	3.7	3.8
Expected return on assets	(5.2)	(5.6)	(5.2)
Recognized net actuarial loss	0.7	0.2	0.1
Net periodic cost (benefit)	(0.2)	(0.9)	(0.8)
Amortization of transition obligation	$ 0	$ 0	$ 0
Minimum [Member] | UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate		3.40%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets		7.00%
Minimum [Member] | UNITED STATES | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	2.80%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	7.00%	7.30%	7.30%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets	7.00%
Minimum [Member] | Spectrum Brands [Member] | Non-US [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	1.00%	1.80%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	1.80%	2.00%	4.00%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets	1.00%	3.50%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	2.25%	2.25%	2.30%
Maximum | UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate		4.30%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets		7.30%
Maximum | UNITED STATES | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.50%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	7.30%	7.50%	7.80%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets	7.00%
Maximum | Spectrum Brands [Member] | Non-US [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	13.50%	13.80%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	4.50%	5.26%	5.80%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets	3.70%	5.30%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	5.50%	5.50%	5.50%

Employee Benefit Obligations132

Employee Benefit Obligations - Schedule of Pension and Other Post-retirement benefit plans (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accrued Benefit Cost / Funded Status		$ (116.6)	$ (88.1)
Defined Benefit Plan, Fair Value of Plan Assets	$ 192.7	189.5
Accumulated other comprehensive income (loss)	220.9	(40.7)	243.6
Tax effects	(225.1)	(47.3)	(189.5)
Noncontrolling interest	11	$ 67.4	(42.6)
Defined Benefit Plan, Target Plan Asset Allocations		100.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	12.1	$ 11.7	12.5
Accumulated Defined Benefit Plans Adjustment
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accumulated other comprehensive income (loss)	(45.2)	(28.5)	(21.8)
Tax effects	12.1	1.3	0.8
Noncontrolling interest	30.4	18.6	13.6
Non-US [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accrued Benefit Cost / Funded Status	(95.6)	(67.5)
Employee benefit obligations	210.6	184.4	196.2
Obligations assumed from acquisitions	0	0.6
Defined Benefit Plan, Other Changes	0	(1.8)
Service cost	2.6	2.6
Interest cost	5.7	6.2
Recognized net actuarial (gain) loss	36	10.6
Benefits paid	(6.1)	(11.8)
Defined Benefit Plan, Curtailments	0	(0.9)
Foreign currency exchange rate changes	(12)	(17.3)
Defined Benefit Plan, Fair Value of Plan Assets	115	116.9	126.5
Actual return on plan assets	8.9	3.6
Employer contributions	6.6	7.8
Foreign currency exchange rate changes	(11.3)	(9.2)
Non-US [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	2.6	2.6	3
Interest cost	5.7	6.2	7.4
Recognized net actuarial (gain) loss	(0.8)	(1.3)	(1.4)
UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accrued Benefit Cost / Funded Status	(21)	(20.6)
Employee benefit obligations	98.7	93.2	91
Obligations assumed from acquisitions	0	0
Defined Benefit Plan, Other Changes	0	0
Service cost	0.6	0.8
Interest cost	3.7	3.7
Recognized net actuarial (gain) loss	6.8	3.1
Benefits paid	(5.6)	(5.4)
Defined Benefit Plan, Curtailments	0	0
Foreign currency exchange rate changes	0	0
Defined Benefit Plan, Fair Value of Plan Assets	77.7	72.6	78
Actual return on plan assets	6.5	(1)
Employer contributions	4.2	1
Foreign currency exchange rate changes	0	0
UNITED STATES | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.6	0.8	0.5
Interest cost	3.7	3.7	3.8
Recognized net actuarial (gain) loss	$ (0.7)	$ (0.2)	$ (0.1)
UNITED STATES | Minimum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate		3.40%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets		7.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase
UNITED STATES | Minimum [Member] | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	2.80%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets	7.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	3.40%	3.50%	3.60%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	7.00%	7.30%	7.30%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase
UNITED STATES | Maximum
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate		4.30%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets		7.30%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase
UNITED STATES | Maximum | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.50%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets	7.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	4.30%	4.20%	4.70%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	7.30%	7.50%	7.80%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase
Equity Securities | Minimum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations		0.00%
Equity Securities | Maximum
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations		60.00%
Fixed income securities | Minimum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations		0.00%
Fixed income securities | Maximum
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations		40.00%
Other plan asset investments | Minimum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations		0.00%
Other plan asset investments | Maximum
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations		100.00%
Spectrum Brands [Member] | Non-US [Member] | Minimum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	1.00%	1.80%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets	1.00%	3.50%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	1.80%	2.00%	2.30%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	1.80%	2.00%	4.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	2.25%	2.25%
Spectrum Brands [Member] | Non-US [Member] | Maximum
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	13.50%	13.80%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Expected Return on Plan Assets	3.70%	5.30%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	13.80%	13.50%	12.50%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	4.50%	5.26%	5.80%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	7.00%	5.50%

Employee Benefit Obligations133

Employee Benefit Obligations - Components of net periodic benefit cost (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
UNITED STATES
Components of net periodic benefit cost:
Service cost	$ 0.6	$ 0.8
Interest cost	3.7	3.7
Recognized net actuarial (gain) loss	(6.8)	(3.1)
UNITED STATES | Pension Plan [Member]
Components of net periodic benefit cost:
Service cost	0.6	0.8	$ 0.5
Interest cost	3.7	3.7	3.8
Expected return on assets	(5.2)	(5.6)	(5.2)
Amortization of transition obligation	0	0	0
Recognized net actuarial (gain) loss	0.7	0.2	0.1
Non-US [Member]
Components of net periodic benefit cost:
Service cost	2.6	2.6
Interest cost	5.7	6.2
Recognized net actuarial (gain) loss	(36)	(10.6)
Non-US [Member] | Pension Plan [Member]
Components of net periodic benefit cost:
Service cost	2.6	2.6	3
Interest cost	5.7	6.2	7.4
Expected return on assets	(4.2)	(5.2)	(5.8)
Amortization of transition obligation	0.1	0.7	(0.1)
Recognized net actuarial (gain) loss	$ 0.8	$ 1.3	$ 1.4
Minimum [Member] | UNITED STATES | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	3.40%	3.50%	3.60%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	7.00%	7.30%	7.30%
Maximum | UNITED STATES | Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	4.30%	4.20%	4.70%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	7.30%	7.50%	7.80%
Spectrum Brands [Member] | Minimum [Member] | Non-US [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	1.80%	2.00%	2.30%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	1.80%	2.00%	4.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	2.25%	2.25%	2.30%
Spectrum Brands [Member] | Maximum | Non-US [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	13.80%	13.50%	12.50%
Components of net periodic benefit cost:
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	4.50%	5.26%	5.80%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	5.50%	5.50%	5.50%

Employee Benefit Obligations134

Employee Benefit Obligations - Summary of Pension Plan Assets as of Measurement Date (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation, target		100.00%
Minimum [Member] | Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation, target		0.00%
Minimum [Member] | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation, target		0.00%
Minimum [Member] | Other plan asset investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation, target		0.00%
Maximum | Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation, target		60.00%
Maximum | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation, target		40.00%
Maximum | Other plan asset investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocation, target		100.00%
Non-US [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 2.6	$ 2.6
Pension plan asset allocations	100.00%	100.00%
Interest cost	$ 5.7	$ 6.2
Recognized net actuarial (gain) loss	$ 36	$ 10.6
Non-US [Member] | Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	0.00%	6.00%
Non-US [Member] | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	23.00%	25.00%
Non-US [Member] | Other plan asset investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	77.00%	69.00%
UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0.6	$ 0.8
Pension plan asset allocations	100.00%	100.00%
Interest cost	$ 3.7	$ 3.7
Recognized net actuarial (gain) loss	$ 6.8	$ 3.1
UNITED STATES | Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	61.00%	62.00%
UNITED STATES | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	36.00%	35.00%
UNITED STATES | Other plan asset investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	3.00%	3.00%
Pension Plan [Member] | Non-US [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 2.6	$ 2.6	$ 3
Interest cost	5.7	6.2	7.4
Expected return on assets	4.2	5.2	5.8
Amortization of transition obligation	0.1	0.7	(0.1)
Recognized net actuarial (gain) loss	(0.8)	(1.3)	(1.4)
Net periodic cost (benefit)	5	5.6	5.9
Pension Plan [Member] | UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.6	0.8	0.5
Interest cost	3.7	3.7	3.8
Expected return on assets	5.2	5.6	5.2
Amortization of transition obligation	0	0	0
Recognized net actuarial (gain) loss	(0.7)	(0.2)	(0.1)
Net periodic cost (benefit)	$ (0.2)	$ (0.9)	$ (0.8)

Employee Benefit Obligations135

Employee Benefit Obligations - Expected Future Pension Benefit Payments (Details) - Pension Plan [Member] $ in Millions	Sep. 30, 2016USD ($)
Non-US [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months	$ 5.4
Defined Benefit Plan, Expected Future Benefit Payments, Year Two	5.7
Defined Benefit Plan, Expected Future Benefit Payments, Year Three	6.4
Defined Benefit Plan, Expected Future Benefit Payments, Year Four	6.8
Defined Benefit Plan, Expected Future Benefit Payments, Year Five	7
Defined Benefit Plan, Expected Future Benefit Payments, Five Fiscal Years Thereafter	40
UNITED STATES
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months	5.2
Defined Benefit Plan, Expected Future Benefit Payments, Year Two	5.3
Defined Benefit Plan, Expected Future Benefit Payments, Year Three	5.4
Defined Benefit Plan, Expected Future Benefit Payments, Year Four	5.5
Defined Benefit Plan, Expected Future Benefit Payments, Year Five	5.6
Defined Benefit Plan, Expected Future Benefit Payments, Five Fiscal Years Thereafter	$ 27.5

Employee Benefit Obligations136

Employee Benefit Obligations - Schedule of Plan Assets (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 192.7	$ 189.5
Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	69.5	59.6
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	123.2	129.9
Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	34	31.6
Common Stock [Member] | Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	22.2	18.6
Common Stock [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Common Stock [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	11.8	13
Equity Securities, Foreign-listed [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	12.7	18.9
Equity Securities, Foreign-listed [Member] | Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	10.4	10.5
Equity Securities, Foreign-listed [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Equity Securities, Foreign-listed [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	2.3	8.4
Life insurance contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	37	35.5
Life insurance contracts [Member] | Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Life insurance contracts [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Life insurance contracts [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	37	35.5
Other benefit plan assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	35.1	33.9
Other benefit plan assets [Member] | Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Other benefit plan assets [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Other benefit plan assets [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	35.1	33.9
U.S. Corporate and Government Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	26.7	25
U.S. Corporate and Government Bonds [Member] | Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	19.6	18.2
U.S. Corporate and Government Bonds [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
U.S. Corporate and Government Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	7.1	6.8
Benefit Plan Assets, Foreign Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	13.7	8.1
Benefit Plan Assets, Foreign Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	13.7	8.1
Benefit Plan Assets, Foreign Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Benefit Plan Assets, Foreign Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Foreign Government Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		11.2
Foreign Government Bonds [Member] | Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		0
Foreign Government Bonds [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		0
Foreign Government Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets		11.2
Real Estate Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	7.5	7.2
Real Estate Investments [Member] | Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	1.7	1.2
Real Estate Investments [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Real Estate Investments [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	5.8	6
Foreign Corporate Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	26	18.1
Foreign Corporate Bonds [Member] | Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	1.9	3
Foreign Corporate Bonds [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Foreign Corporate Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 24.1	$ 15.1
UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	100.00%	100.00%
Defined Benefit Plan, Fair Value of Plan Assets	$ 77.7	$ 72.6	$ 78
UNITED STATES | Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	61.00%	62.00%
UNITED STATES | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	36.00%	35.00%
UNITED STATES | Other plan asset investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	3.00%	3.00%
Non-US [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	100.00%	100.00%
Defined Benefit Plan, Fair Value of Plan Assets	$ 115	$ 116.9	$ 126.5
Non-US [Member] | Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	0.00%	6.00%
Non-US [Member] | Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	23.00%	25.00%
Non-US [Member] | Other plan asset investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan asset allocations	77.00%	69.00%

Employee Benefit Obligations137

Employee Benefit Obligations - Additional details (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 12.1	$ 11.7	$ 12.5
Accumulated other comprehensive income (loss)	220.9	(40.7)	243.6
Noncontrolling interest	11	67.4	(42.6)
Accrued Benefit Cost / Funded Status		(116.6)	(88.1)
Tax effects	$ (225.1)	$ (47.3)	$ (189.5)
Subsequent Event [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accumulated other comprehensive income (loss)				$ 3.1

Stock-based Compensation - Con

Stock-based Compensation - Consolidated Stock-based Compensation Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation	$ 78	$ 72.6	$ 73.7

Stock-based Compensation - Sum

Stock-based Compensation - Summary of Stock Options Outstanding and Related Activity (Detail) - Employee Stock Option - HGI - $ / shares shares in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Options (in shares):
Stock options outstanding at September 30, 2015	4,770
Granted	28	977	1,356
Exercised	(567)
Stock options outstanding at September 30, 2016	4,231	4,770
Stock options vested and exercisable at September 30, 2016	3,273
Stock options outstanding and expected to vest	4,231
Weighted Average Exercise Price (in dollars per share):
Stock options outstanding at September 30, 2015	$ 9.25
Granted	13.93
Exercised	7.82
Stock options outstanding at September 30, 2016	9.48	$ 9.25
Stock options vested and exercisable at September 30, 2016	8.56
Stock options outstanding and expected to vest	9.48
Weighted Average Grant Date Fair Value (in dollars per share):
Stock options outstanding at September 30, 2015	3.70
Granted	5.07
Exercised	3.05
Stock options outstanding at September 30, 2016	3.80	$ 3.70
Stock options vested and exercisable at September 30, 2016	3.42
Stock options outstanding and expected to vest	$ 3.80

Stock-based Compensation - 140

Stock-based Compensation - Summary of Restricted Stock and Restricted Stock Units Outstanding and Related Activity (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Weighted Average Grant Date Fair Value (in dollars per share):
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 4	$ 3.6
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options		$ 4.1	$ 2.8
HGI
Weighted Average Grant Date Fair Value (in dollars per share):
Granted	$ 1,600,000	$ 30,800,000	$ 46,700,000
Exercised / Released	$ 31,700,000	$ 32,000,000	$ 15,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 3.3
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options	$ 4.4
HGI | Employee Stock Option
Shares:
Restricted award expected to vest	4,231
Weighted Average Grant Date Fair Value (in dollars per share):
Restricted award expected to vest	$ 3.80
HGI | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Period Increase (Decrease)		4,283
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Period Increase (Decrease)	1,975
Shares:
Granted	99	1,885	3,325
Exercised / Released	(2,407)
Weighted Average Grant Date Fair Value (in dollars per share):
Granted	$ 13.93
Exercised / Released	11.01
Restricted award expected to vest	$ 12.74	$ 11.74
HGI | Restricted Stock Units (RSUs) [Member]
Shares:
Nonvested awards at beginning of period	42
Granted	6	48	7
Exercised / Released	(6)
Forfeited	0
Nonvested awards at end of period	42	42
Weighted Average Grant Date Fair Value (in dollars per share):
Nonvested awards at beginning of period (in dollars per share)	$ 12.33
Granted	13.93
Exercised / Released	13.93
Forfeited	0
Nonvested awards at end of period (in dollars per share)		$ 12.33
Restricted award expected to vest	$ 12.33
Spectrum Brands [Member] | Time Based Restricted Stock Units [Member]
Weighted Average Grant Date Fair Value (in dollars per share):
Stock Issued During Period, Shares, Restricted Stock Award, Gross			143
Spectrum Brands [Member] | Performance Based Vesting [Member]
Weighted Average Grant Date Fair Value (in dollars per share):
Stock Issued During Period, Shares, Restricted Stock Award, Gross			323
Spectrum Brands [Member] | Employee Stock Option
Shares:
Granted		573	669
Spectrum Brands [Member] | Restricted Stock Units (RSUs) [Member]
Shares:
Nonvested awards at beginning of period	608
Granted	590
Exercised / Released	(549)
Forfeited	(72)
Nonvested awards at end of period	577	608
Weighted Average Grant Date Fair Value (in dollars per share):
Nonvested awards at beginning of period (in dollars per share)	$ 87.50
Granted	94.88
Exercised / Released	86.97
Forfeited	92.26
Nonvested awards at end of period (in dollars per share)		$ 87.50
Restricted award expected to vest	$ 94.97
Stock Issued During Period, Value, Restricted Stock Award, Gross	$ 56	$ 52.9	$ 50.5
Minimum [Member] | Spectrum Brands [Member] | Time Based Restricted Stock Units [Member]
Weighted Average Grant Date Fair Value (in dollars per share):
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms		1 year
Minimum [Member] | Spectrum Brands [Member] | Performance-based and Time-based Shares
Weighted Average Grant Date Fair Value (in dollars per share):
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms	2 years		2 years
Maximum | Spectrum Brands [Member] | Time Based Restricted Stock Units [Member]
Weighted Average Grant Date Fair Value (in dollars per share):
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms			1 year
Maximum | Spectrum Brands [Member] | Performance-based and Time-based Shares
Weighted Average Grant Date Fair Value (in dollars per share):
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms		2 years
Share-based Compensation Award, Tranche One [Member] | Spectrum Brands [Member] | Performance-based and Time-based Shares
Weighted Average Grant Date Fair Value (in dollars per share):
Stock Issued During Period, Shares, Restricted Stock Award, Gross	423	119
Share-based Compensation Award, Tranche Two [Member] | Spectrum Brands [Member] | Performance-based and Time-based Shares
Weighted Average Grant Date Fair Value (in dollars per share):
Stock Issued During Period, Shares, Restricted Stock Award, Gross	167	160
Share-based Compensation Award, Tranche Three [Member] | Spectrum Brands [Member] | Performance-based and Time-based Shares
Weighted Average Grant Date Fair Value (in dollars per share):
Stock Issued During Period, Shares, Restricted Stock Award, Gross		294

Stock-based Compensation - 141

Stock-based Compensation - Summary of Warrant Awards (Details) - HGI - Warrant [Member] - $ / shares shares in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,200	1,800
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 13.13
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Options Nonvested Weighted Average Grant Date Fair Value		$ 3.22
Granted	$ 13.13
Granted	$ 3.22
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	600
Exercised	$ 13.13
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value	$ 3.22
Stock options vested and exercisable at September 30, 2016	0
Stock options vested and exercisable at September 30, 2016	$ 0
Stock options vested and exercisable at September 30, 2016	$ 0
Stock options outstanding and expected to vest	1,200
Stock options outstanding and expected to vest	$ 13.13
Restricted award expected to vest	$ 3.22

Stock-based Compensation - Ass

Stock-based Compensation - Assumptions Used in Determination of Grant Date Fair Values Using Black-Scholes Option Pricing Model (Detail)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
FGL [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected option term
FGL [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected option term
FGLH [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected option term
Employee Stock Option | HGI
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Assumed dividend yield	0.00%	0.00%	0.00%
Employee Stock Option | Fidelity And Guaranty Life Holdings | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.48%	0.65%
Expected option term	1 year 6 months	2 years
Employee Stock Option | Fidelity And Guaranty Life Holdings | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.74%	1.02%
Expected option term	2 years 3 months	2 years 9 months
Employee Stock Option | HGI | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.65454%	1.57%	0.84%
Expected option term	5 years	5 years	5 years 4 months
Volatility	37.38387%	36.30%	41.90%
Employee Stock Option | HGI | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.74249%	1.87%	1.86%
Expected option term	5 years 6 months	6 years 6 months	6 years 2 months
Volatility	37.88565%	39.00%	44.00%
Employee Stock Option | FGL [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility
Employee Stock Option | FGL [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate
Assumed dividend yield
Employee Stock Option | FGL [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate
Assumed dividend yield
Volatility
Employee Stock Option | FGLH [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility
Employee Stock Option | FGLH [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility

Stock-based Compensation - Sch

Stock-based Compensation - Schedule of Incentive Plan Activity (Details) - 2011 HGI Plan, as amended [Member] shares in Millions	Sep. 30, 2016shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized, Additional Amount	7
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	17

Stock-based Compensation - Add

Stock-based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 78	$ 72.6	$ 73.7
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		4	3.6
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options		$ 4.1	$ 2.8
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years	3 years	3 years
Warrant [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
HGI
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 13.7	$ 25	$ 27
Common Stock, Capital Shares Reserved for Future Issuance	9,065
Granted	$ 1,600,000	$ 30,800,000	$ 46,700,000
Exercised / Released	$ 31,700,000	$ 32,000,000	$ 15,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 3.3
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options	4.4
Compensation cost not yet recognized	$ 4.7
Unrecognized compensation cost expected to recognized, years	11 months 8 days
HGI | Stock option awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining contractual term of outstanding stock option awards	6 years 8 months 11 days
HGI | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted	28	977	1,356
Granted	$ 13.93
HGI | Restricted stock awards
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, Vested in Period	2,407
Equity intruments other than options granted	99	1,885	3,325
Granted	$ 13.93
Exercised / Released	$ 11.01
HGI | Restricted Stock Units (RSUs) [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, Vested in Period	6
Equity intruments other than options granted	6	48	7
Granted	$ 13.93
Exercised / Released	13.93
HGI | Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted	9,600,000
Granted	$ 13.13
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	600
Spectrum Brands [Member] | Immediate Vest Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			203
Spectrum Brands [Member] | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted	590
Equity intruments other than options granted		573	669
Spectrum Brands [Member] | Restricted Stock Units (RSUs) [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, Vested in Period	549
Equity intruments other than options granted	590
Granted	$ 94.88
Exercised / Released	$ 86.97
Equity instruments other than options, grant date fair value	$ 56	$ 52.9	$ 50.5
Spectrum Brands [Member] | Time Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			143
Spectrum Brands [Member] | Time Based Restricted Stock Units [Member] | Minimum [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, Outstanding, Weighted Average Remaining Contractual Terms		1 year
Spectrum Brands [Member] | Time Based Restricted Stock Units [Member] | Maximum
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, Outstanding, Weighted Average Remaining Contractual Terms			1 year
Spectrum Brands [Member] | Performance-based and Time-based Shares | Minimum [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, Outstanding, Weighted Average Remaining Contractual Terms	2 years		2 years
Spectrum Brands [Member] | Performance-based and Time-based Shares | Maximum
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, Outstanding, Weighted Average Remaining Contractual Terms		2 years
Spectrum Brands [Member] | Performance Based Vesting [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			323
2011 HGI Plan, as amended [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized, Additional Amount	7,000
2011 HGI Plan, as amended [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	17,000
2014 HGI Warrant Plan [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	3,000
2014 HGI Warrant Plan [Member] | Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	600
Spectrum Brands 2011 Plan [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	5,626
Share-based Compensation Award, Tranche Two [Member] | Spectrum Brands [Member] | Performance-based and Time-based Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross	167	160

Income Taxes - Schedule of Inc

Income Taxes - Schedule of Income Tax Expense by Jurisdiction (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Income Taxes [Line Items]
Income (loss) from continuing operations before income taxes	$ 231.9	$ (307.1)	$ 104
UNITED STATES
Income Taxes [Line Items]
Income (loss) from continuing operations before income taxes	31.7	(497.1)	(100)
Outside of the United States [Member]
Income Taxes [Line Items]
Income (loss) from continuing operations before income taxes	$ 200.2	$ 190	$ 204

Income Taxes - Schedule of Com

Income Taxes - Schedule of Components of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Income (loss) from continuing operations before income taxes	$ 231.9	$ (307.1)	$ 104
Deferred income taxes	(4.8)	(46.4)	23.4
Reported income tax expense (benefit)	41.5	(16.2)	89.6
H G I [Member]
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Current Federal Tax Expense (Benefit)	(16.3)	(14.7)	13.4
Deferred income taxes	(4.8)	(46.4)	23.4
Reported income tax expense (benefit)	41.5	(16.2)	89.6
Current Foreign Tax Expense (Benefit)	60.2	40.4	46.6
Current State and Local Tax Expense (Benefit)	2.4	4.5	6.2
Current Income Tax Expense (Benefit)	46.3	30.2	66.2
Deferred Federal Income Tax Expense (Benefit)	(6.5)	(54.1)	41.3
Deferred Foreign Income Tax Expense (Benefit)	(1.1)	11.2	(8.3)
Deferred State and Local Income Tax Expense (Benefit)	2.8	(3.5)	(9.6)
Outside of the United States [Member]
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Income (loss) from continuing operations before income taxes	200.2	190	204
UNITED STATES
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Income (loss) from continuing operations before income taxes	$ 31.7	$ (497.1)	$ (100)

Income Taxes - Reconciliation

Income Taxes - Reconciliation to effective income tax rate (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	$ 81.2	$ (107.5)	$ 36.4
Reported income tax expense (benefit)	41.5	(16.2)	89.6
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount	12.3	(5.1)	1.5
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	(42.3)	190.8	(31.8)
Income Tax Reconciliation Preferred Stock Equity Conversion Feature Amount	0	0	4.4
Effective Income Tax Rate Reconciliation, Residual Tax on Foreign Earnings, Amount	19.7	24.8	90.9
Foreign rate differential	(38.9)	(29)	(23.1)
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, oreign Jurisdictions, Amount	(3.7)	0	(7.7)
Effective income tax rate reconciliation, impact of IRC Section 9100 relief	(16.4)	0	0
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount	(3.4)	0	0
Effective income tax rate reconciliation, benefit from adjustment to tax basis in assets	(8.4)	0	0
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount	(4.3)	(0.7)	14.6
Effective income tax reconciliation, provision to return adjustment	4.9	0	0
Income Tax Reconciliation Permanent Items Amount	12.9	14.4	7.9
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Amount	0	4.7	5.7
Effective Income Tax Rate Reconciliation, Tax Contingency, Amount	33	(1.5)	2.2
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	0	(54.5)	0
Effective Income Tax Rate Reconciliation, Deduction, Other, Amount	0	9.2	0
Income Tax Reconciliation Gain on Contingent Purchase Price Reduction	0	23.3	0
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Impairment Losses, Amount	0	9.9	0
Effective Income Tax Rate Reconciliation, Purchase Accounting Benefit, Amount	0	22.8	0
Outside basis difference	$ 5.1	$ 16.2	$ 0
Effective Income Tax Rate Reconciliation, Percent	17.90%	5.30%	86.20%

Income Taxes - Components of D

Income Taxes - Components of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Income Taxes [Line Items]
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation	$ 101.6	$ 84.2
Deferred Tax Assets, Valuation Allowance	512.1	894.2
Deferred Tax Assets, Insurance Receivables	0	21.2
Deferred Tax Assets, Investment in Subsidiaries	51.1	217.3
Deferred tax liabilities (Note 19)	546	574.5
Deferred tax assets (Note 19)	798.7	548.6
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Restructuring Charges	8.9	4.1
Deferred Tax Assets, Inventory	32.6	35.3
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Other	17.6	14.4
Deferred Tax Assets, Operating Loss Carryforwards	992.3	871.4
Deferred Tax Assets Prepaid Royalties	6	6.3
Deferred Tax Assets, Unrealized Losses on Trading Securities	16.4	19.9
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Policyholder Liabilities	23.3	43.3
Deferred Tax Assets, Goodwill and Intangible Assets	3.7	6.1
Deferred Tax Assets, Investments	0	13.1
Deferred Tax Assets, Other	57.3	106.2
Deferred Tax Assets, Gross	1,310.8	1,442.8
Deferred Tax Liabilities, Property, Plant and Equipment	20.1	15.1
Deferred Tax Liabilities, Unrealized Gains on Trading Securities	367.8	23.8
Deferred Tax Liabilities, Intangible Assets	813.4	841.1
Deferred Tax Liabilities, Investments	39.3	87.4
Deferred Tax Liabilities, Insurance Reserves	5	14.9
Deferred Tax Liability, Redemption of Long Term Debt	10.2	11.8
Deferred Tax Liabilities, Other	46.3	72.3
Deferred Tax Liabilities, Gross	1,302.1	1,066.4
Deferred Tax Liabilities, Net	$ 503.4	$ 517.8

Income Taxes - Summary of Chan

Income Taxes - Summary of Changes to Unrecognized Tax Benefits Reserves Excluding Related Interest and Penalties (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits	$ 47.9	$ 16.1	$ 12.6	$ 13.8
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	29.9	4.7	2.7
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	2.3	1.9	1.4
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions	4.8	1.8	0.8
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	0.6	0.8	2.5
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	$ 0	$ 0.3	$ 0.8

Income Taxes - Additional Info

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2015	Sep. 30, 2013
Income Taxes [Line Items]
Income Tax Examination, Penalties and Interest Accrued	$ 3.2	$ 2.8
Unrecognized Tax Benefits	47.9	16.1	$ 12.6		$ 13.8
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	331.6	309
Deferred Tax Assets, Valuation Allowance	512.1	894.2
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ (42.3)	190.8	$ (31.8)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%		35.00%
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Impairment Losses, Amount	$ 0	(9.9)	$ 0
Operating Loss Carryforwards	25.6
Deferred income taxes	$ (4.8)	$ (46.4)	$ 23.4
Effective Income Tax Rate Reconciliation, Percent	17.90%	5.30%	86.20%
Deferred Tax Assets, Investment in Subsidiaries	$ 51.1	$ 217.3
Increase Decrease Interest And Penalties	0.4	0.9
Discontinued Operations [Member]
Income Taxes [Line Items]
Operating Loss Carryforwards	5.9
FOH [Member]
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Impairment Losses, Amount		(22.8)
HGI
Income Taxes [Line Items]
Deferred Tax Assets, Valuation Allowance	266.4	594.5
Spectrum Brands [Member]
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Tax Contingency, Other, Amount	25.5
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	59.7	27.7	$ 121.5
Tax Adjustments, Settlements, and Unusual Provisions	87.8
Deferred income taxes	38.4
Deferred Tax Assets, Investment in Subsidiaries		23.3
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Amount	14.4
Foreign Earnings Repatriated	102
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount	36.7	0.3
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	460.4
Deferred Federal, State and Local, Tax Expense (Benefit)	$ 7.6
Operating Loss Carryforwards, Expiration Date	Jan. 1, 2036
U S Federal [Member] | HGI
Income Taxes [Line Items]
Operating Loss Carryforwards	$ 1,170.5	815.3
Capital Loss Carryforwards		77.8
U S Federal [Member] | Spectrum Brands [Member]
Income Taxes [Line Items]
Deferred income taxes	265.6
State and Local Jurisdiction [Member] | HGI
Income Taxes [Line Items]
Operating Loss Carryforwards	93.9	109.8
Domestic Tax Authority [Member] | HGI
Income Taxes [Line Items]
Capital Loss Carryforwards	322.4
Deferred Tax Assets, Valuation Allowance, Domestic Income Taxes [Member]
Income Taxes [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	373.8	248.6
Deferred Tax Assets, Valuation Allowance, Domestic Income Taxes [Member] | Spectrum Brands [Member]
Income Taxes [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	65	30.4	122.6
Deferred Tax Assets, Valuation Allowance, Foreign Income Taxes [Member] | Spectrum Brands [Member]
Income Taxes [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	5.3	2.7	1.1
Deferred Tax Assets, Valuation Allowance, US State and Local Income Taxes [Member]
Income Taxes [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		60.4
Deferred Tax Assets, Valuation Allowance, Asset Impairments [Member]
Income Taxes [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	89.5
Deferred Tax Assets, Valuation Allowance, Restructuring Related Charges [Member] | Spectrum Brands [Member]
Income Taxes [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		22.8	$ 62.6
Deferred Tax Assets, Valuation Allowance, Business Combinations [Member] | Spectrum Brands [Member]
Income Taxes [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		17
Spectrum Brands [Member]
Income Taxes [Line Items]
Deferred Tax Assets, Valuation Allowance	245.7	305.4
Foreign Earnings Repatriated		37.5
Cumulative Unremitted Earnings	93.6
Undistributed Earnings of Foreign Subsidiaries	219.4
Spectrum Brands [Member] | Accounting Standards Update 2016-09 [Member]
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	25.1
Spectrum Brands [Member] | U S Federal [Member]
Income Taxes [Line Items]
Deferred Tax Assets, Valuation Allowance	203.7	268.7		$ 16.2
Operating Loss Carryforwards	758.9
Spectrum Brands [Member] | Foreign Tax Authority [Member]
Income Taxes [Line Items]
Deferred Tax Assets, Valuation Allowance	42	$ 36.7		$ 3.1
Operating Loss Carryforwards	136.3
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	35.4
Spectrum Brands [Member] | State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Operating Loss Carryforwards	60.6
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	16.7
Spectrum Brands [Member] | Domestic Tax Authority [Member]
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	111.1
Capital Loss Carryforwards	19.8
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	161.1
Additional Paid-in Capital | Spectrum Brands [Member] | U S Federal [Member]
Income Taxes [Line Items]
Operating Loss Carryforwards	$ 4.3

Restructuring and related ch151

Restructuring and related charges - Summarization of Restructuring and Related Charges (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 15.2	$ 28.7	$ 22.9
Consumer products cost of goods sold classification
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.5	2.1	3.7
Selling, acquisition, operating and general expenses classification
Restructuring Cost and Reserve [Line Items]
Restructuring charges	14.7	26.6	19.2
Global Cost Reduction Initiatives
Restructuring Cost and Reserve [Line Items]
Restructuring charges	5.2	$ 17.1	13.4
Total Projected Costs	20
Expected Completion Date		Sep. 30, 2017
HHI Business Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1.8	$ 10.3	4.5
Expected Completion Date		Sep. 30, 2016
Global Expense Rationalization Initiatives
Restructuring Cost and Reserve [Line Items]
Restructuring charges	5.3	$ 0	0
Expected Completion Date		Sep. 30, 2016
Other initiatives
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 2.9	$ 1.3	$ 5

Restructuring and related ch152

Restructuring and related charges - Summary of restructuring and related charges by type and classification (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	$ 15.2	$ 28.7	$ 22.9
Restructuring and Related Cost, Cost Incurred to Date	71.8
Global Expense Rationalization Initiatives
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	5.3	0	0
Restructuring and Related Cost, Cost Incurred to Date	47
Global Cost Reduction Initiatives
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	5.2	17.1	13.4
Restructuring and Related Cost, Cost Incurred to Date	5.3
Special Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	4.3	7	11.2
Restructuring and Related Cost, Cost Incurred to Date	32.4
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	10.9	$ 21.7	$ 11.7
Restructuring and Related Cost, Cost Incurred to Date	$ 39.4

Restructuring and related ch153

Restructuring and related charges - Summarization of Remaining Accrual Balance Associated with Initiatives and Activity (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Restructuring Reserve [Roll Forward]
Non-Cash Items	$ (6.4)	$ (20.1)	$ (9.2)

Restructuring and related ch154

Restructuring and related charges - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Cost Incurred to Date	$ 71.8
Restructuring charges	15.2	$ 28.7	$ 22.9
Consumer products cost of goods sold classification
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.5	2.1	3.7
Selling, acquisition, operating and general expenses classification
Restructuring Cost and Reserve [Line Items]
Restructuring charges	14.7	26.6	19.2
HHI Business Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Cost Incurred to Date	16.6
Restructuring charges	$ 1.8	$ 10.3	$ 4.5
Restructuring and Related Activities, Completion Date		Sep. 30, 2016

Earnings Per Share - Summary of

Earnings Per Share - Summary of Basic and Diluted EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent									$ 44.6	$ (313.3)	$ (158.3)
Weighted Average Number of Shares Outstanding, Diluted									201,588	198,142	162,941
Income (Loss) from Continuing Operations, Per Basic Share	$ (0.24)	$ 0.52	$ 0.09	$ (0.15)	$ (0.53)	$ (0.21)	$ (0.40)	$ (0.44)	$ 0.23	$ (1.58)	$ (0.97)
Income (Loss) from Continuing Operations, Per Diluted Share	(0.24)	0.51	0.09	(0.15)	(0.53)	(0.21)	(0.40)	(0.44)	0.22	(1.58)	(0.97)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	0.20	(1.17)	(0.22)	(0.02)	(0.20)	(0.17)	(0.76)	(0.12)	(1.21)	(1.23)	0.46
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	$ 0.20	$ (1.19)	$ (0.22)	$ (0.02)	$ (0.20)	$ (0.17)	$ (0.76)	$ (0.12)	$ (1.23)	$ (1.23)	$ 0.46
Net Income (Loss) Attributable to Parent	$ (7.3)	$ (132.9)	$ (24.7)	$ (33.9)	$ (143.1)	$ (75.6)	$ (228.3)	$ (109.8)	$ (198.8)	$ (556.8)	$ (10.3)
Net loss attributable to controlling interest									$ (198.8)	$ (556.8)	$ (83.9)
Participating shares at end of period:
Participating common shares at the end of period									198,814	197,106	196,878
Dilutive adjustments to loss attributable to common shares from assumed conversion of preferred shares, net of tax:
Weighted-average common shares outstanding - basic									198,374	198,142	162,941
Net loss per common share attributable to controlling interest:
Earnings Per Share, Basic	$ (0.04)	$ (0.67)	$ (0.13)	$ (0.17)	$ (0.73)	$ (0.38)	$ (1.16)	$ (0.56)	$ (1)	$ (2.81)	$ (0.51)
Earnings Per Share, Diluted	$ (0.04)	$ (0.66)	$ (0.13)	$ (0.17)	$ (0.73)	$ (0.38)	$ (1.16)	$ (0.56)	$ (0.99)	$ (2.81)	$ (0.51)
HGI
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net loss attributable to controlling interest									$ (198.8)	$ (556.8)	$ (83.9)
Dilutive adjustments to loss attributable to common shares from assumed conversion of preferred shares, net of tax:
Reversal of income related to fair value of preferred stock conversion feature									0	0	(12.7)
HGI | Discontinued Operations, Held-for-sale [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net Income (Loss) Attributable to Parent									$ (243.4)	$ (243.5)	74.4
Net loss attributable to controlling interest											$ 74.4
Restricted stock awards
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Incremental Common Shares Attributable To Conversion Of Restricted Stock Units									1,914
Stock option awards
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements									1,300

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Income (Loss) from Continuing Operations, Per Diluted Share	$ (0.24)	$ 0.51	$ 0.09	$ (0.15)	$ (0.53)	$ (0.21)	$ (0.40)	$ (0.44)	$ 0.22	$ (1.58)	$ (0.97)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	0.20	(1.17)	(0.22)	(0.02)	(0.20)	(0.17)	(0.76)	(0.12)	(1.21)	(1.23)	0.46
Income (Loss) from Continuing Operations, Per Basic Share	(0.24)	0.52	0.09	(0.15)	(0.53)	(0.21)	(0.40)	(0.44)	0.23	(1.58)	(0.97)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	$ 0.20	$ (1.19)	$ (0.22)	$ (0.02)	$ (0.20)	$ (0.17)	$ (0.76)	$ (0.12)	$ (1.23)	$ (1.23)	$ 0.46
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent									$ 44.6	$ (313.3)	$ (158.3)
Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from the calculation of “Diluted net loss per common share attributable to controlling interest”									0	0	37,990
Restricted Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from the calculation of “Diluted net loss per common share attributable to controlling interest”									0	2,667	2,580
Equity Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from the calculation of “Diluted net loss per common share attributable to controlling interest”									0	1,334	1,330
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from the calculation of “Diluted net loss per common share attributable to controlling interest”									1,200	1,800	3,000

Commitments and Contingencies

Commitments and Contingencies - Lease Commitments (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Fiscal Year
Operating leases, rent expense	$ 49.7	$ 40.9	$ 44.7
Gross Lease Obligation [Member]
Other Commitments [Line Items]
2,016	44.3
2,017	34.3
2,018	25
2,019	19.5
2,020	13.8
Thereafter	20.2
Total minimum lease payments	157.1
FGL [Member] | Gross Lease Obligation [Member]
Other Commitments [Line Items]
2,016	1.9
2,017	1.8
2,018	1.8
2,019	1.9
2,020	1
Thereafter	0
Total minimum lease payments	$ 8.4

Commitments and Contingencie158

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2014	Jun. 30, 2016	Sep. 30, 2015
Commitment And Contingencies [Line Items]
Reserves for legal, environmental and regulatory matters	$ 8.2
Commitments and contingencies (Note 22)
Long-term debt	$ 5,540.7			$ 6,112.1
Maximum
Commitment And Contingencies [Line Items]
Expiry Date Of Remainder Part Of Notional Amount	1 year
FGLH
Commitment And Contingencies [Line Items]
Accrued amount of guaranty fund assessments	$ 3
Estimated future premium tax deductions	2.8
Spectrum Brands [Member]
Commitment And Contingencies [Line Items]
Environmental costs recognized, capitalized	4.4
Haverhill Retirement vs HRG [Member]
Commitment And Contingencies [Line Items]
Litigation Settlement, Expense	0.2
Cressy Plaintiff [Member]
Commitment And Contingencies [Line Items]
Litigation Settlement, Amount	1.3	$ 5.3
Loss Contingency Accrual, Provision	9.2
Estimated Litigation Liability			$ 0.4
Loss Contingency, Receivable	3.6
Eddie L. Cressy v. Fidelity Guaranty [sic] Life Insurance Company, et. al. [Member]
Commitment And Contingencies [Line Items]
Legal Fees	5.5
Litigation Settlement, Expense	3.3
Dale R. Ludwick, on behalf of Herself and All Others Similarly Situated v. Harbinger Group Inc., Fidelity & Guaranty Life Insurance Company, Raven Reinsurance Company, and Front Street Re (Cayman) Ltd [Member]
Commitment And Contingencies [Line Items]
Estimated Litigation Liability	1.6
Proposed Settlement [Member] | Kahn v. Philip A. Falcone et al [Member]
Commitment And Contingencies [Line Items]
Litigation Settlement, Amount	3.8
Salus Capital Partners LLC | Radioshack [Member]
Commitment And Contingencies [Line Items]
Long-term debt	250
Revolving Loan Facility	585
FGL [Member]
Commitment And Contingencies [Line Items]
Reserves for legal, environmental and regulatory matters	3.8
Commitments Partially Amount Of Notional Amount Of Unfunded Legally Binding Lending	103
Standby Letters of Credit
Commitment And Contingencies [Line Items]
Commitments and contingencies (Note 22)	2.3
Asset based loan receivables [Member] | Salus Capital Partners LLC
Commitment And Contingencies [Line Items]
Commitments Partially Amount Of Notional Amount Of Unfunded Legally Binding Lending	$ 6.2

Insurance Subsidiary - Finan159

Insurance Subsidiary - Financial Information Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 06, 2011
Statutory Accounting Practices [Line Items]
Dividends Declared But Not Paid	$ 123.9
Payments of Dividends	123.9
Statutory Accounting Practices, Statutory Capital and Surplus, Unassigned Balance Netted Against Additional Paid in Capital					$ 805.8
Statutory Accounting Practices, Statutory Capital and Surplus, Increase (Decrease) as a Result of ReDomestication by Entity			$ 4.1	$ 17.3
Statutory Accounting Practices, Non-Permitted Practice, Change in Statutory Capital and Surplus			(13.7)	(75.1)
IOWA
Statutory Accounting Practices [Line Items]
Statutory Accounting Practices, Permitted Practice, Change in Statutory Capital and Surplus			46.8	(5)
Raven Re [Member]
Statutory Accounting Practices [Line Items]
Statutory Accounting Practices Statutory Capital And Surplus Change			220	245
Statutory Accounting Practices, Statutory Capital and Surplus, Balance			$ 210.3	$ 187.3
Non Agency Residential Mortgage Backed Securities [Member]
Statutory Accounting Practices [Line Items]
Other Marketable Securities, Current	$ 16,012.3	$ 18,074.6

Insurance Subsidiary - Finan160

Insurance Subsidiary - Financial Information Statutory Financial Information (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fidelity & Guaranty Life Insurance Company [Member] | NEW YORK
Statutory Accounting Practices [Line Items]
Statutory Accounting Practices, Statutory Net Income Amount	[1]	$ (1.2)	$ 1.9
Statutory Accounting Practices, Statutory Capital and Surplus, Balance	[1]	59.5	61.2
Fidelity & Guaranty Life Insurance Company [Member] | MARYLAND
Statutory Accounting Practices [Line Items]
Statutory Accounting Practices, Statutory Net Income Amount	[1],[2]		104.6	$ 118.2
Fidelity & Guaranty Life Insurance Company [Member] | IOWA
Statutory Accounting Practices [Line Items]
Statutory Accounting Practices, Statutory Net Income Amount	[1],[2]	(52.9)
Statutory Accounting Practices, Statutory Capital and Surplus, Balance	[1],[2]	$ 1,239	$ 1,211.6
FGL NY Insurance [Member] | NEW YORK
Statutory Accounting Practices [Line Items]
Statutory Accounting Practices, Statutory Net Income Amount	[1]			$ 1.3
[1]	(a) FGL NY Insurance is a subsidiary of FGL Insurance, and the columns should not be added together.
[2]	(b) FGL Insurance Company re-domesticated to Iowa effective November 1, 2013. Prior to November 1, 2013, the Company was domiciled in the state of Maryland.

Related Party Transactions Addt

Related Party Transactions Addtional Information (Detail) - USD ($) $ / shares in Units, $ in Millions		9 Months Ended	12 Months Ended
		Jun. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	May 21, 2015	Dec. 13, 2013	Sep. 30, 2013
Related Party Transaction [Line Items]
Common stock repurchased				$ (22.2)	$ (65.8)
Common stock, shares, issued			200,789,100	201,383,800
Long-term debt			$ 5,540.7	$ 6,112.1
Jefferies [Member]
Related Party Transaction [Line Items]
Expense Related to Distribution or Servicing and Underwriting Fees			12.9
FGL [Member]
Related Party Transaction [Line Items]
Sale of Stock, Price Per Share							$ 17
Shares Offered To Public In Initial Offering							9,800,000
Shares Offered To Underwriters In Initial Offering							1,500,000
HCP Stockholders [Member]
Related Party Transaction [Line Items]
Expenses related to Services Agreement				3.3	5.7
HGI
Related Party Transaction [Line Items]
Common stock repurchased			0	(22.1)	(65.6)
Long-term debt			$ 1,711.2	1,705.1
HC2 Holdings Inc. [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Sale of Stock, Number of Shares Issued in Transaction			1,200,000
Sale of Stock, Consideration Received on Transaction			$ 35.1
Proceeds from sale of equity securities, price per share			$ 7.50
HC2 Holdings Inc. [Member] | Harbinger Capital Partners [Member]
Related Party Transaction [Line Items]
Sale of Stock, Number of Shares Issued in Transaction			540,000
Front Street RE (Cayman) Ltd. [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Sale of Stock, Consideration Received on Transaction			$ 14
Preferred Stock [Member] | HCP Stockholders [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, Acquisitions		23,000,000
Funds Withheld Receivables [Member] | Front Street Re (Delaware) Ltd. [Member] | Fortress Investment Group [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party, Noncurrent			18	18.2
Fixed Maturities Securities | Fortress Investment Group [Member]
Related Party Transaction [Line Items]
Net Investment Income			11	9.5	1.6
Related Party Transaction, Due from (to) Related Party, Noncurrent			203.2	182.6
Severance Cost, one time payments [Member]
Related Party Transaction [Line Items]
Severance Costs				20.5
Severance Cost, Accrued Bonus [Member]
Related Party Transaction [Line Items]
Severance Costs				16.5
Severance Cost, Future Bonus [Member]
Related Party Transaction [Line Items]
Severance Costs				3.3
Bridge Loan [Member] | Spectrum Brands [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Long-term debt						$ 1,500
Five Point Seven Five Percentage Senior Notes [Member] | Spectrum Brands [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Payments for Commissions			2.6
Seven Point Seven Five Percent Senior Unsecured Notes [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Payments for Commissions				0.3
7.875% Senior Secured Notes, due July 15, 2019 | Jefferies [Member]
Related Party Transaction [Line Items]
Payments for Commissions				0.7
Public offering of common stock [Member] | Spectrum Brands [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Payments for Commissions			1.5
AAG Acquisition [Member] | Spectrum Brands [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Payments for Commissions				2.1
Four Point Zero Percent Senior Notes [Member] | Spectrum Brands [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Payments for Commissions			0.3
Real Estate Investments [Member] | Spectrum Brands [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Asset Management Fees			0.4
Fortress Investment Group [Member]
Related Party Transaction [Line Items]
Net Investment Income			$ 1.1	$ 1.4	$ 0.2
Common Stock
Related Party Transaction [Line Items]
Common stock, shares, issued			200,800,000	201,400,000	202,300,000			142,400,000
Common Stock | Spectrum Brands [Member]
Related Party Transaction [Line Items]
Proceeds from Issuance of Common Stock				$ 575
7.875% Senior Secured Notes, due July 15, 2019 | Secured Debt [Member] | HGI
Related Party Transaction [Line Items]
Long-term debt, interest rate			7.875%	7.90%
Long-term debt			$ 864.4
Four Point Zero Percent Senior Notes [Member] | Spectrum Brands [Member]
Related Party Transaction [Line Items]
Long-term debt			$ 425
Four Point Zero Percent Senior Notes [Member] | Secured Debt [Member] | Spectrum Brands [Member]
Related Party Transaction [Line Items]
Long-term debt, interest rate			4.00%	0.00%
Long-term debt			$ 477	$ 0
Seven Point Seven Five Percent Senior Unsecured Notes [Member] | HGI
Related Party Transaction [Line Items]
Long-term debt, interest rate			7.75%	7.75%
Long-term debt			$ 890	$ 890
FGL [Member]
Related Party Transaction [Line Items]
Disposal Group, Including Discontinued Operation, Revenue			1,147	996.5	$ 1,190.8
FGL [Member] | Jefferies [Member]
Related Party Transaction [Line Items]
Disposal Group, Including Discontinued Operation, Interest Income					1.2
Disposal Group, Including Discontinued Operation, Revenue	[1]		5.8
FGL [Member] | Fortress Investment Group [Member]
Related Party Transaction [Line Items]
Disposal Group, Including Discontinued Operation, Interest Income				8.1	1.4
FGL [Member] | Leucadia [Member]
Related Party Transaction [Line Items]
Disposal Group, Including Discontinued Operation, Interest Income					1.1
Disposal Group, Including Discontinued Operation, Revenue	[1]		1.6
Net Investment Income | FGL [Member]
Related Party Transaction [Line Items]
Disposal Group, Including Discontinued Operation, Revenue	[2]		922.7	$ 850.8	$ 760.2
Net Investment Income | FGL [Member] | Fortress Investment Group [Member]
Related Party Transaction [Line Items]
Disposal Group, Including Discontinued Operation, Interest Income			$ 9.9
[1]	(b) Included in “Net investment gains (losses)” are charges related to the change in expected recovery rates of asset-based loans. Such charges are presented as “Impairments and bad debt expense” on the Company’s accompanying Consolidated Statements of Operations.
[2]	(a) Included in the net investment income attributable to FGL is interest income of $4.1, $4.5 and $4.5 for Fiscal 2016, 2015 and 2014, respectively, on debt instruments issued by entities consolidated by HRG as they will continue to exist following the closing of the FGL Merger. The corresponding interest expense is recorded in continuing operations in the accompanying Consolidated Statements of Operations.

Related Party Transactions Sche

Related Party Transactions Schedule of Transactions with Related Parties (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Related Party Transaction [Line Items]
Earnings Per Share, Diluted	$ (0.04)	$ (0.66)	$ (0.13)	$ (0.17)	$ (0.73)	$ (0.38)	$ (1.16)	$ (0.56)	$ (0.99)	$ (2.81)	$ (0.51)
Fixed Maturities Securities | Fortress Investment Group [Member]
Related Party Transaction [Line Items]
Net Investment Income									$ 11	$ 9.5	$ 1.6
Related Party Transaction, Due from (to) Related Party, Noncurrent	$ 203.2				$ 182.6				$ 203.2	182.6
HCP Stockholders [Member]
Related Party Transaction [Line Items]
Expenses related to Services Agreement										$ 3.3	$ 5.7

Segment and Georgraphic Data -

Segment and Georgraphic Data - Segment Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Net Cash Provided by (Used in) Operating Activities, Continuing Operations									$ 558.2	$ 300.3	$ 476.9
Revenues:
Consolidated segment revenues									5,215.4	4,709.7	4,634.7
Depreciation and amortization									183.7	171	158.2
Operating income (loss):
Consolidated operating income									628	45.8	427.4
Interest expense									(397.1)	(401.6)	(298.8)
Loss from the change in the fair value of the equity conversion feature of preferred stock										0	(12.7)
Deconsolidation, Gain (Loss), Amount									0	38.5	0
Other income (expense), net									1	10.2	(11.9)
Income (loss) from continuing operations before income taxes									231.9	(307.1)	104
Capital expenditures									95.4	90.6	75.5
Total assets:
Assets	$ 35,792.8				$ 35,031.5				35,792.8	35,031.5
Net change in cash due to operating activities
Net sales to external customers	1,249.7	$ 1,361.6	$ 1,209.6	$ 1,218.8	1,308.1	$ 1,249.7	$ 1,086.5	$ 1,088.8	5,039.7	4,733.1	4,449.2
Long-Lived Assets	543.4				509.5				543.4	509.5
Income tax expense (benefit)									41.5	(16.2)	89.6
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	(9.6)	141.5	56.5	2	(95)	(24.7)	(85.1)	(86.1)	190.4	(290.9)	14.4
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	45.8	(234.5)	(40.6)	5	(32.1)	(16.7)	(152.4)	(20.3)	(224.3)	(221.5)	87.3
Net (loss) income	36.2	(93)	15.9	7	(127.1)	(41.4)	(237.5)	(106.4)	(33.9)	(512.4)	101.7
Less: Net income attributable to noncontrolling interest									164.9	44.4	112
Net Income (Loss) Attributable to Parent	(7.3)	$ (132.9)	$ (24.7)	$ (33.9)	(143.1)	$ (75.6)	$ (228.3)	$ (109.8)	(198.8)	(556.8)	(10.3)
Consumer Products Segment
Segment Reporting Information [Line Items]
Net Cash Provided by (Used in) Operating Activities, Continuing Operations									615	444.9	432.7
Revenues:
Consolidated segment revenues									5,039.7	4,690.4	4,429.1
Depreciation and amortization									183	170	157.7
Operating income (loss):
Consolidated operating income									656.3	474.1	481.9
Interest expense									(250)	(271.9)	(202.1)
Loss from the change in the fair value of the equity conversion feature of preferred stock											0
Deconsolidation, Gain (Loss), Amount										0
Other income (expense), net									(8.6)	(8.9)	(6.3)
Income (loss) from continuing operations before income taxes									397.7	193.3	273.5
Capital expenditures									95.2	89.1	73.4
Total assets:
Assets	7,069.1				7,193.8				7,069.1	7,193.8
Net change in cash due to operating activities
Net sales to external customers									5,039.7	4,690.4	4,429.1
Long-Lived Assets	542.1				507.1				542.1	507.1
Income tax expense (benefit)									40	43.9	59
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									0	0	0
Net (loss) income									357.7	149.4	214.5
Less: Net income attributable to noncontrolling interest									151.1	62.7	88.9
Net Income (Loss) Attributable to Parent									206.6	86.7	125.6
Insurance Segment [Member]
Segment Reporting Information [Line Items]
Net Cash Provided by (Used in) Operating Activities, Continuing Operations									(12.3)	(51.2)	(18.3)
Revenues:
Consolidated segment revenues									150.4	(98.8)	144.3
Operating income (loss):
Consolidated operating income									(12.4)	(68.7)	40.1
Interest expense											0
Loss from the change in the fair value of the equity conversion feature of preferred stock											0
Deconsolidation, Gain (Loss), Amount										0
Other income (expense), net											0
Income (loss) from continuing operations before income taxes									(12.4)	(68.7)	40.1
Total assets:
Assets	1,824.9				1,883.8				1,824.9	1,883.8
Net change in cash due to operating activities
Income tax expense (benefit)									(2.4)	(24)	15.7
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									0	0	0
Net (loss) income									(10)	(44.7)	24.4
Less: Net income attributable to noncontrolling interest											0
Net Income (Loss) Attributable to Parent									(10)	(44.7)	24.4
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net Cash Provided by (Used in) Operating Activities, Continuing Operations									142.6	91.1	231.6
Revenues:
Consolidated segment revenues									16.4	54.7	7.8
Operating income (loss):
Consolidated operating income									68.1	(62.9)	32.5
Interest expense									(4)	(5.5)	(7)
Loss from the change in the fair value of the equity conversion feature of preferred stock											0
Deconsolidation, Gain (Loss), Amount										0
Other income (expense), net									(1.5)	(10.7)	(0.2)
Income (loss) from continuing operations before income taxes									31.8	182.9	(210.7)
Net change in cash due to operating activities
Income tax expense (benefit)									(15)	(18.6)	13.7
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									0	0	0
Net (loss) income									46.8	201.5	(224.4)
Less: Net income attributable to noncontrolling interest											0
Net Income (Loss) Attributable to Parent									46.8	201.5	(224.4)
Total segments
Segment Reporting Information [Line Items]
Net Cash Provided by (Used in) Operating Activities, Continuing Operations									745.3	484.8	646
Revenues:
Consolidated segment revenues									5,206.5	4,646.3	4,581.2
Operating income (loss):
Consolidated operating income									712	342.5	554.5
Corporate Segment
Segment Reporting Information [Line Items]
Net Cash Provided by (Used in) Operating Activities, Continuing Operations									(187.1)	(184.5)	(169.1)
Revenues:
Depreciation and amortization									0.7	1	0.5
Operating income (loss):
Capital expenditures									0.2	1.5	2.1
Corporate expenses
Revenues:
Consolidated segment revenues									8.9	63.4	53.5
Operating income (loss):
Consolidated operating income									(84)	(296.7)	(127.1)
Interest expense									(143.1)	(124.2)	(89.7)
Loss from the change in the fair value of the equity conversion feature of preferred stock											(12.7)
Deconsolidation, Gain (Loss), Amount										38.5
Other income (expense), net									11.1	29.8	(5.4)
Income (loss) from continuing operations before income taxes									(185.2)	(614.6)	1.1
Total assets:
Assets	2,632				2,833.9				2,632	2,833.9
Net change in cash due to operating activities
Net sales to external customers										42.7	20.1
Income tax expense (benefit)									18.9	(17.5)	1.2
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									0	0	0
Net (loss) income									(204.1)	(597.1)	(0.1)
Less: Net income attributable to noncontrolling interest									(5.3)	(40.3)	10.2
Net Income (Loss) Attributable to Parent									(198.8)	(556.8)	(10.3)
Corporate assets
Net change in cash due to operating activities
Long-Lived Assets	1.3				2.4				1.3	2.4
UNITED STATES
Operating income (loss):
Income (loss) from continuing operations before income taxes									31.7	(497.1)	(100)
Net change in cash due to operating activities
Net sales to external customers									3,217.9	2,950.6	2,660.8
Long-Lived Assets	323.4				313.5				323.4	313.5
Outside of the United States [Member]
Operating income (loss):
Income (loss) from continuing operations before income taxes									200.2	190	204
Net change in cash due to operating activities
Net sales to external customers									1,821.8	1,782.5	$ 1,788.4
Long-Lived Assets	$ 220				$ 196				$ 220	$ 196

Segment and Georgraphic Data -

Segment and Georgraphic Data - Additional Information (Detail) $ in Millions	12 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Segment Reporting Information [Line Items]
Asset Impairment Charges	$ 27.1	$ 153.3	$ 2.1
Consolidated operating income	$ 628	45.8	427.4
Number of reporting segments	2
Insurance Segment [Member]
Segment Reporting Information [Line Items]
Asset Impairment Charges		57.1	0
Consolidated operating income	$ (12.4)	(68.7)	40.1
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Asset Impairment Charges	(1.1)	5.2	(0.2)
Consolidated operating income	68.1	(62.9)	32.5
Front Street Re (Delaware) Ltd. [Member] | Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Consolidated operating income	$ 59.7	$ (115.4)	$ 45.1

Consolidating Financial Info165

Consolidating Financial Information - Schedule of Balance Sheet Information (Detail) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Assets:
Cash and cash equivalents	$ 497.3	$ 661.2	$ 728.8	$ 677
Funds Withheld Receivable	1,650.4	1,710.1
Receivables, net (Note 9)	556.3	613.9
Inventories, net (Note 10)	740.6	780.8
Deferred tax assets (Note 19)	798.7	548.6
Goodwill (Note 12)	2,478.4	2,487.4		1,524.8
Intangibles, net (Note 12)	2,372.5	2,480.3		2,133.1
Other assets (Note 13)	172.6	412
Disposal Group, Including Discontinued Operation, Assets, Current	26,738.7	24,976.5
Assets	35,792.8	35,031.5
Liabilities and Equity:
Debt	5,264.9	5,939.5
Employee benefit obligations (Note 17)	125.4	92.9
Deferred tax liabilities (Note 19)	546	574.5
Disposal Group, Including Discontinued Operation, Liabilities, Current	25,100.2	23,418.5
Liabilities	33,975.6	33,443.4
Stockholders' Equity Attributable to Parent	638.1	586.7
Noncontrolling interests	1,179.1	1,001.4
Total permanent equity	1,817.2	1,588.1	$ 2,257	$ 1,133.5
Total liabilities and equity	35,792.8	35,031.5
Consumer Products Segment
Assets:
Cash and cash equivalents	275.3	247.9
Funds Withheld Receivable	0	0
Receivables, net (Note 9)	538.2	586.6
Inventories, net (Note 10)	740.6	780.8
Deferred tax assets (Note 19)	18.3	9.3
Property, Plant and Equipment including Oil and Gas Property, Net	542.1	507.1
Goodwill (Note 12)	2,478.4	2,476.7
Intangibles, net (Note 12)	2,372.5	2,480.3
Other assets (Note 13)	103.7	105.1
Disposal Group, Including Discontinued Operation, Assets, Current	0	0
Assets	7,069.1	7,193.8
Liabilities and Equity:
Debt	3,620.2	3,905.9
Accounts payable and other current liabilities	931.6	993
Employee benefit obligations (Note 17)	120.2	88.1
Deferred tax liabilities (Note 19)	532.7	572.6
Other liabilities	20.4	27.3
Disposal Group, Including Discontinued Operation, Liabilities, Current	0	0
Liabilities	5,225.1	5,586.9
Stockholders' Equity Attributable to Parent	1,040.4	900.4
Noncontrolling interests	803.6	706.5
Total permanent equity	1,844	1,606.9
Total liabilities and equity	7,069.1	7,193.8
Insurance Segment [Member]
Assets:
Investments in subsidiaries and affiliates	3.4	10.6
Affiliated loans and receivables	20.3	31.1
Cash and cash equivalents	32.1	18
Funds Withheld Receivable	1,725	1,743.8
Receivables, net (Note 9)	17.4	25.6
Deferred tax assets (Note 19)	8.6	23.6
Other assets (Note 13)	18.1	31.1
Disposal Group, Including Discontinued Operation, Assets, Current	0	0
Assets	1,824.9	1,883.8
Liabilities and Equity:
Insurance reserves	1,685.9	1,731.9
Debt	0
Accounts payable and other current liabilities	6.1	5.4
Employee benefit obligations (Note 17)	0
Deferred tax liabilities (Note 19)	0
Other liabilities	3.5	7.1
Affiliated debt and payables	0.2
Disposal Group, Including Discontinued Operation, Liabilities, Current	0	0
Liabilities	1,695.7	1,744.4
Stockholders' Equity Attributable to Parent	129.2	139.4
Noncontrolling interests	0
Total permanent equity	129.2	139.4
Total liabilities and equity	1,824.9	1,883.8
Corporate and Other
Assets:
Investments in subsidiaries and affiliates	2,405.3	2,152.9
Affiliated loans and receivables	0.2	1.2
Cash and cash equivalents	189.9	395.3
Funds Withheld Receivable	0	0
Receivables, net (Note 9)	0.7	1.5
Deferred tax assets (Note 19)		9.6
Property, Plant and Equipment including Oil and Gas Property, Net	1.3	2.4
Goodwill (Note 12)		10.7
Other assets (Note 13)	34.6	260.3
Disposal Group, Including Discontinued Operation, Assets, Current	0	0
Assets	2,632	2,833.9
Liabilities and Equity:
Debt	1,747.7	1,748
Accounts payable and other current liabilities	51.6	61.4
Employee benefit obligations (Note 17)	5.2	4.8
Deferred tax liabilities (Note 19)	13.3	1.9
Other liabilities	8.3	13.5
Affiliated debt and payables	171.2	415.3
Disposal Group, Including Discontinued Operation, Liabilities, Current	0	0
Liabilities	1,997.3	2,244.9
Stockholders' Equity Attributable to Parent	638.1	586.7
Noncontrolling interests	(3.4)	2.3
Total permanent equity	634.7	589
Total liabilities and equity	2,632	2,833.9
Discontinued Operations, Held-for-sale [Member]
Assets:
Funds Withheld Receivable	0	0
Disposal Group, Including Discontinued Operation, Assets, Current	26,738.7	24,976.5
Assets	26,738.7	25,319.6
Liabilities and Equity:
Debt	0
Employee benefit obligations (Note 17)	0
Deferred tax liabilities (Note 19)	0
Other liabilities	0
Affiliated debt and payables	0
Disposal Group, Including Discontinued Operation, Liabilities, Current	25,100.2	23,418.5
Liabilities	25,100.2	23,817.1
Stockholders' Equity Attributable to Parent	1,259.6	1,209.9
Noncontrolling interests	378.9	292.6
Total permanent equity	1,638.5	1,502.5
Total liabilities and equity	26,738.7	25,319.6
Consolidation, Eliminations
Assets:
Investments in subsidiaries and affiliates	(2,408.7)	(2,163.5)
Affiliated loans and receivables	(20.5)	(32.3)
Funds Withheld Receivable	(74.6)	(33.7)
Receivables, net (Note 9)		0.2
Deferred tax assets (Note 19)	15.7	14.2
Other assets (Note 13)	16.2	15.5
Disposal Group, Including Discontinued Operation, Assets, Current	0	0
Assets	(2,471.9)	(2,199.6)
Liabilities and Equity:
Insurance reserves	65.4	124.1
Debt	63	330.7
Accounts payable and other current liabilities	0.5	2.2
Employee benefit obligations (Note 17)	0
Other liabilities	(0.2)	8.4
Affiliated debt and payables	(171.4)	(415.3)
Disposal Group, Including Discontinued Operation, Liabilities, Current	0	0
Liabilities	(42.7)	50.1
Stockholders' Equity Attributable to Parent	(2,429.2)	(2,249.7)
Noncontrolling interests	0
Total permanent equity	(2,429.2)	(2,249.7)
Total liabilities and equity	(2,471.9)	(2,199.6)
Consolidated Entities
Assets:
Cash and cash equivalents	497.3	661.2
Funds Withheld Receivable	1,650.4	1,710.1
Receivables, net (Note 9)	556.3	613.9
Inventories, net (Note 10)	740.6	780.8
Deferred tax assets (Note 19)	42.6	56.7
Property, Plant and Equipment including Oil and Gas Property, Net	543.4	509.5
Goodwill (Note 12)	2,478.4	2,487.4
Intangibles, net (Note 12)	2,372.5	2,480.3
Other assets (Note 13)	172.6	412
Disposal Group, Including Discontinued Operation, Assets, Current	26,738.7	24,976.5
Assets	35,792.8	35,031.5
Liabilities and Equity:
Insurance reserves	1,751.3	1,856
Debt	5,430.9	5,984.6
Accounts payable and other current liabilities	989.8	1,062
Employee benefit obligations (Note 17)	125.4	92.9
Deferred tax liabilities (Note 19)	546	574.5
Other liabilities	32	56.3
Disposal Group, Including Discontinued Operation, Liabilities, Current	25,100.2	23,418.5
Liabilities	33,975.6	33,443.4
Stockholders' Equity Attributable to Parent	638.1	586.7
Noncontrolling interests	1,179.1	1,001.4
Total permanent equity	1,817.2	1,588.1
Total liabilities and equity	$ 35,792.8	35,031.5
Compass Production Partners G.P. [Member]
Assets:
Cash and cash equivalents		34
Receivables, net (Note 9)		19.1
Property, Plant and Equipment including Oil and Gas Property, Net		288.9
Other assets (Note 13)		1.1
Compass Production Partners G.P. [Member] | Consumer Products Segment
Assets:
Disposal Group, Including Discontinued Operation, Assets, Current		0
Liabilities and Equity:
Disposal Group, Including Discontinued Operation, Liabilities, Current		0
Compass Production Partners G.P. [Member] | Insurance Segment [Member]
Assets:
Disposal Group, Including Discontinued Operation, Assets, Current		0
Liabilities and Equity:
Disposal Group, Including Discontinued Operation, Liabilities, Current		0
Compass Production Partners G.P. [Member] | Corporate and Other
Assets:
Disposal Group, Including Discontinued Operation, Assets, Current		0
Liabilities and Equity:
Disposal Group, Including Discontinued Operation, Liabilities, Current		0
Compass Production Partners G.P. [Member] | Consolidation, Eliminations
Assets:
Disposal Group, Including Discontinued Operation, Assets, Current		0
Liabilities and Equity:
Disposal Group, Including Discontinued Operation, Liabilities, Current		0
Compass Production Partners G.P. [Member] | Consolidated Entities
Assets:
Disposal Group, Including Discontinued Operation, Assets, Current		343.1
Liabilities and Equity:
Disposal Group, Including Discontinued Operation, Liabilities, Current		$ 398.6

Consolidating Financial Info166

Consolidating Financial Information - Schedule of Income Statement Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Net consumer and other product sales	$ 1,249.7	$ 1,361.6	$ 1,209.6	$ 1,218.8	$ 1,308.1	$ 1,249.7	$ 1,086.5	$ 1,088.8	$ 5,039.7	$ 4,733.1	$ 4,449.2
Net investment income									67	84.3	90.1
Net investment gains (losses)									101.1	(114)	89.3
Insurance and investment product fees and other									7.6	6.3	6.1
Total revenues									5,215.4	4,709.7	4,634.7
Operating costs and expenses:
Cost of consumer products and other goods sold									3,119.8	3,050.9	2,875.6
Benefits and other changes in policy reserves									(103)	(70.6)	(66.9)
Selling, acquisition, operating and general expenses									1,243.6	1,301.3	1,181
Asset Impairment Charges									27.1	153.3	2.1
Amortization of intangibles									93.9	87.8	81.7
Total operating costs and expenses									4,587.4	4,663.9	4,207.3
Operating income									628	45.8	427.4
Interest expense									(397.1)	(401.6)	(298.8)
Loss from the change in the fair value of the equity conversion feature of preferred stock										0	(12.7)
Deconsolidation, Gain (Loss), Amount									0	38.5	0
Other income (expense), net									1	10.2	(11.9)
Income (loss) from continuing operations before income taxes									231.9	(307.1)	104
Income tax expense (benefit)									41.5	(16.2)	89.6
Net income (loss) from continuing operations	36.2	(93)	15.9	7	(127.1)	(41.4)	(237.5)	(106.4)	(33.9)	(512.4)	101.7
Less: Net income attributable to noncontrolling interest									164.9	44.4	112
Net loss attributable to controlling interest	(7.3)	(132.9)	(24.7)	(33.9)	(143.1)	(75.6)	(228.3)	(109.8)	(198.8)	(556.8)	(10.3)
Less: Preferred stock dividends, accretion and loss on conversion											73.6
Net loss attributable to common and participating preferred stockholders									(198.8)	(556.8)	(83.9)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	45.8	(234.5)	(40.6)	5	(32.1)	(16.7)	(152.4)	(20.3)	(224.3)	(221.5)	87.3
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	$ (9.6)	$ 141.5	$ 56.5	$ 2	$ (95)	$ (24.7)	$ (85.1)	$ (86.1)	190.4	(290.9)	14.4
Consumer Products Segment
Revenues:
Net consumer and other product sales									5,039.7	4,690.4	4,429.1
Total revenues									5,039.7	4,690.4	4,429.1
Operating costs and expenses:
Cost of consumer products and other goods sold									3,119.8	3,020	2,860.3
Selling, acquisition, operating and general expenses									1,165	1,108.5	1,005.2
Asset Impairment Charges									4.7		0
Amortization of intangibles									93.9	87.8	81.7
Total operating costs and expenses									4,383.4	4,216.3	3,947.2
Operating income									656.3	474.1	481.9
Equity in net income of subsidiaries											0
Interest expense									(250)	(271.9)	(202.1)
Interest Income From Affiliates											0
Loss from the change in the fair value of the equity conversion feature of preferred stock											0
Deconsolidation, Gain (Loss), Amount										0
Other income (expense), net									(8.6)	(8.9)	(6.3)
Income (loss) from continuing operations before income taxes									397.7	193.3	273.5
Income tax expense (benefit)									40	43.9	59
Net income (loss) from continuing operations									357.7	149.4	214.5
Less: Net income attributable to noncontrolling interest									151.1	62.7	88.9
Net loss attributable to controlling interest									206.6	86.7	125.6
Less: Preferred stock dividends, accretion and loss on conversion											0
Net loss attributable to common and participating preferred stockholders											125.6
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									0	0	0
Insurance Segment [Member]
Revenues:
Net investment income									2.4	8.9	9.3
Net investment gains (losses)									148	(107.7)	135
Total revenues									150.4	(98.8)	144.3
Operating costs and expenses:
Benefits and other changes in policy reserves									(153.2)	(43.5)	(92.8)
Selling, acquisition, operating and general expenses									9.6	13.4	11.4
Asset Impairment Charges										57.1	0
Total operating costs and expenses									162.8	(30.1)	104.2
Operating income									(12.4)	(68.7)	40.1
Equity in net income of subsidiaries											0
Interest expense											0
Interest Income From Affiliates											0
Loss from the change in the fair value of the equity conversion feature of preferred stock											0
Deconsolidation, Gain (Loss), Amount										0
Other income (expense), net											0
Income (loss) from continuing operations before income taxes									(12.4)	(68.7)	40.1
Income tax expense (benefit)									(2.4)	(24)	15.7
Net income (loss) from continuing operations									(10)	(44.7)	24.4
Less: Net income attributable to noncontrolling interest											0
Net loss attributable to controlling interest									(10)	(44.7)	24.4
Less: Preferred stock dividends, accretion and loss on conversion											0
Net loss attributable to common and participating preferred stockholders											24.4
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									0	0	0
Corporate and Other
Revenues:
Net consumer and other product sales										42.7	20.1
Net investment income									8	20.6	33.4
Insurance and investment product fees and other									0.9	0.1
Total revenues									8.9	63.4	53.5
Operating costs and expenses:
Cost of consumer products and other goods sold										30.9	15.3
Selling, acquisition, operating and general expenses									69.4	181.1	163
Asset Impairment Charges									23.5	148.1	2.3
Total operating costs and expenses									92.9	360.1	180.6
Operating income									(84)	(296.7)	(127.1)
Equity in net income of subsidiaries									43	(232.4)	251.6
Interest expense									(143.1)	(124.2)	(89.7)
Interest Income From Affiliates									(12.2)	(29.6)	(15.6)
Loss from the change in the fair value of the equity conversion feature of preferred stock											(12.7)
Deconsolidation, Gain (Loss), Amount										38.5
Other income (expense), net									11.1	29.8	(5.4)
Income (loss) from continuing operations before income taxes									(185.2)	(614.6)	1.1
Income tax expense (benefit)									18.9	(17.5)	1.2
Net income (loss) from continuing operations									(204.1)	(597.1)	(0.1)
Less: Net income attributable to noncontrolling interest									(5.3)	(40.3)	10.2
Net loss attributable to controlling interest									(198.8)	(556.8)	(10.3)
Less: Preferred stock dividends, accretion and loss on conversion											73.6
Net loss attributable to common and participating preferred stockholders											(83.9)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									0	0	0
Discontinued Operations, Held-for-sale [Member]
Revenues:
Total revenues									0	0
Operating costs and expenses:
Operating income									0	0
Deconsolidation, Gain (Loss), Amount										0
Net income (loss) from continuing operations									(224.3)	(221.5)
Less: Net income attributable to noncontrolling interest									19.1	22
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									(224.3)	(221.5)
Intersegment Eliminations [Member]
Revenues:
Net investment income									56.6	54.8	47.4
Net investment gains (losses)									(46.9)	(6.3)	(45.7)
Insurance and investment product fees and other									6.7	6.2	6.1
Total revenues									16.4	54.7	7.8
Operating costs and expenses:
Benefits and other changes in policy reserves									50.2	(114.1)	25.9
Selling, acquisition, operating and general expenses									(0.4)	(1.7)	1.4
Asset Impairment Charges									(1.1)	5.2	(0.2)
Total operating costs and expenses									(51.7)	117.6	(24.7)
Operating income									68.1	(62.9)	32.5
Equity in net income of subsidiaries									(43)	232.4	(251.6)
Interest expense									(4)	(5.5)	(7)
Interest Income From Affiliates									12.2	29.6	15.6
Loss from the change in the fair value of the equity conversion feature of preferred stock											0
Deconsolidation, Gain (Loss), Amount										0
Other income (expense), net									(1.5)	(10.7)	(0.2)
Income (loss) from continuing operations before income taxes									31.8	182.9	(210.7)
Income tax expense (benefit)									(15)	(18.6)	13.7
Net income (loss) from continuing operations									46.8	201.5	(224.4)
Less: Net income attributable to noncontrolling interest											0
Net loss attributable to controlling interest									46.8	201.5	(224.4)
Less: Preferred stock dividends, accretion and loss on conversion											0
Net loss attributable to common and participating preferred stockholders											(224.4)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									0	0	0
Consolidated Entities
Revenues:
Net consumer and other product sales									5,039.7	4,733.1	4,449.2
Net investment income									67	84.3	90.1
Net investment gains (losses)									101.1	(114)	89.3
Insurance and investment product fees and other									7.6	6.3	6.1
Total revenues									5,215.4	4,709.7	4,634.7
Operating costs and expenses:
Cost of consumer products and other goods sold									3,119.8	3,050.9	2,875.6
Benefits and other changes in policy reserves									(103)	(70.6)	(66.9)
Selling, acquisition, operating and general expenses									1,243.6	1,301.3	1,181
Asset Impairment Charges									27.1	153.3	2.1
Amortization of intangibles									93.9	87.8	81.7
Total operating costs and expenses									4,587.4	4,663.9	4,207.3
Operating income									628	45.8	427.4
Equity in net income of subsidiaries											0
Interest expense									(397.1)	(401.6)	(298.8)
Interest Income From Affiliates											0
Loss from the change in the fair value of the equity conversion feature of preferred stock											(12.7)
Deconsolidation, Gain (Loss), Amount										38.5
Other income (expense), net									1	10.2	(11.9)
Income (loss) from continuing operations before income taxes									231.9	(307.1)	104
Income tax expense (benefit)									41.5	(16.2)	89.6
Net income (loss) from continuing operations									(33.9)	(512.4)	101.7
Less: Net income attributable to noncontrolling interest									164.9	44.4	112
Net loss attributable to controlling interest									(198.8)	(556.8)	(10.3)
Less: Preferred stock dividends, accretion and loss on conversion											73.6
Net loss attributable to common and participating preferred stockholders											(83.9)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									(224.3)	(221.5)
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									190.4	(290.9)
HGI
Revenues:
Total revenues									0	0	0
Operating costs and expenses:
Operating income									(50.9)	(100.6)	(115.3)
Equity in net income of subsidiaries									(214.8)	(357.2)	207.7
Interest expense									(143.1)	(124.2)	(89.7)
Loss from the change in the fair value of the equity conversion feature of preferred stock									0	0	(12.7)
Other income (expense), net									2	15.2	0.1
Income (loss) from continuing operations before income taxes									(406.8)	(558.3)	(9.4)
Income tax expense (benefit)									(208)	(1.5)	0.9
Net income (loss) from continuing operations									(198.8)	(556.8)	(10.3)
Less: Preferred stock dividends, accretion and loss on conversion									0	0	73.6
Net loss attributable to common and participating preferred stockholders									(198.8)	(556.8)	(83.9)
HGI | Discontinued Operations, Held-for-sale [Member]
Revenues:
Net consumer and other product sales											0
Net investment income											0
Net investment gains (losses)											0
Insurance and investment product fees and other											0
Total revenues											0
Operating costs and expenses:
Cost of consumer products and other goods sold											0
Benefits and other changes in policy reserves											0
Selling, acquisition, operating and general expenses											0
Asset Impairment Charges											0
Amortization of intangibles											0
Total operating costs and expenses											0
Operating income											0
Equity in net income of subsidiaries											0
Interest expense											0
Interest Income From Affiliates											0
Loss from the change in the fair value of the equity conversion feature of preferred stock											0
Other income (expense), net											0
Income (loss) from continuing operations before income taxes											0
Income tax expense (benefit)											0
Net income (loss) from continuing operations											87.3
Less: Net income attributable to noncontrolling interest											12.9
Net loss attributable to controlling interest									$ (243.4)	$ (243.5)	74.4
Less: Preferred stock dividends, accretion and loss on conversion											0
Net loss attributable to common and participating preferred stockholders											74.4
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest											87.3
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest											$ 0

Quarterly Results (Unaudited)

Quarterly Results (Unaudited) - Schedule of Quarterly Results (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Quarterly Financial Information [Line Items]
Net consumer and other product sales	$ 1,249.7	$ 1,361.6	$ 1,209.6	$ 1,218.8	$ 1,308.1	$ 1,249.7	$ 1,086.5	$ 1,088.8	$ 5,039.7	$ 4,733.1	$ 4,449.2
Revenue, Net	1,308.6	1,437.4	1,260	1,209.4	1,281.5	1,202.9	1,117.8	1,107.5
Gross profit	485.7	530.7	462.8	440.7	467.5	458.4	379.5	376.8
Consolidated operating income									628	45.8	427.4
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	(9.6)	141.5	56.5	2	(95)	(24.7)	(85.1)	(86.1)	190.4	(290.9)	14.4
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	45.8	(234.5)	(40.6)	5	(32.1)	(16.7)	(152.4)	(20.3)	(224.3)	(221.5)	87.3
Net (loss) income	36.2	(93)	15.9	7	(127.1)	(41.4)	(237.5)	(106.4)	(33.9)	(512.4)	101.7
Net Income (Loss) Attributable to Parent	$ (7.3)	$ (132.9)	$ (24.7)	$ (33.9)	$ (143.1)	$ (75.6)	$ (228.3)	$ (109.8)	(198.8)	(556.8)	(10.3)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent									44.6	(313.3)	(158.3)
Net Income Loss Attributable To Common And Participating Preferred Stockholders									$ (198.8)	$ (556.8)	$ (83.9)
Income (Loss) from Continuing Operations, Per Basic Share	$ (0.24)	$ 0.52	$ 0.09	$ (0.15)	$ (0.53)	$ (0.21)	$ (0.40)	$ (0.44)	$ 0.23	$ (1.58)	$ (0.97)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	0.20	(1.19)	(0.22)	(0.02)	(0.20)	(0.17)	(0.76)	(0.12)	(1.23)	(1.23)	0.46
Earnings Per Share, Basic	(0.04)	(0.67)	(0.13)	(0.17)	(0.73)	(0.38)	(1.16)	(0.56)	(1)	(2.81)	(0.51)
Income (Loss) from Continuing Operations, Per Diluted Share	(0.24)	0.51	0.09	(0.15)	(0.53)	(0.21)	(0.40)	(0.44)	0.22	(1.58)	(0.97)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	0.20	(1.17)	(0.22)	(0.02)	(0.20)	(0.17)	(0.76)	(0.12)	(1.21)	(1.23)	0.46
Earnings Per Share, Diluted	$ (0.04)	$ (0.66)	$ (0.13)	$ (0.17)	$ (0.73)	$ (0.38)	$ (1.16)	$ (0.56)	$ (0.99)	$ (2.81)	$ (0.51)
Discontinued Operations, Held-for-sale [Member]
Schedule of Quarterly Financial Information [Line Items]
Consolidated operating income									$ 0	$ 0
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									(224.3)	(221.5)
Net (loss) income									$ (224.3)	$ (221.5)

Quarterly Results (Unaudited168

Quarterly Results (Unaudited) - Schedule of Adjustments to Previously Reported Quarterly Results (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Adjustments to Previously Reported Quarterly Results [Line Items]
Net consumer and other product sales	$ 1,249.7	$ 1,361.6	$ 1,209.6	$ 1,218.8	$ 1,308.1	$ 1,249.7	$ 1,086.5	$ 1,088.8	$ 5,039.7	$ 4,733.1	$ 4,449.2
Revenue, Net	1,308.6	1,437.4	1,260	1,209.4	1,281.5	1,202.9	1,117.8	1,107.5
Gross profit	485.7	530.7	462.8	440.7	467.5	458.4	379.5	376.8
Consolidated operating income									628	45.8	427.4
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	(9.6)	141.5	56.5	2	(95)	(24.7)	(85.1)	(86.1)	190.4	(290.9)	14.4
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	45.8	(234.5)	(40.6)	5	(32.1)	(16.7)	(152.4)	(20.3)	(224.3)	(221.5)	87.3
Net (loss) income	36.2	(93)	15.9	7	(127.1)	(41.4)	(237.5)	(106.4)	(33.9)	(512.4)	101.7
Net Income (Loss) Attributable to Parent	$ (7.3)	$ (132.9)	$ (24.7)	$ (33.9)	$ (143.1)	$ (75.6)	$ (228.3)	$ (109.8)	(198.8)	(556.8)	(10.3)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent									$ 44.6	$ (313.3)	$ (158.3)
Income (Loss) from Continuing Operations, Per Basic Share	$ (0.24)	$ 0.52	$ 0.09	$ (0.15)	$ (0.53)	$ (0.21)	$ (0.40)	$ (0.44)	$ 0.23	$ (1.58)	$ (0.97)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	0.20	(1.19)	(0.22)	(0.02)	(0.20)	(0.17)	(0.76)	(0.12)	(1.23)	(1.23)	0.46
Earnings Per Share, Basic	(0.04)	(0.67)	(0.13)	(0.17)	(0.73)	(0.38)	(1.16)	(0.56)	(1)	(2.81)	(0.51)
Income (Loss) from Continuing Operations, Per Diluted Share	(0.24)	0.51	0.09	(0.15)	(0.53)	(0.21)	(0.40)	(0.44)	0.22	(1.58)	(0.97)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	0.20	(1.17)	(0.22)	(0.02)	(0.20)	(0.17)	(0.76)	(0.12)	(1.21)	(1.23)	0.46
Earnings Per Share, Diluted	$ (0.04)	$ (0.66)	$ (0.13)	$ (0.17)	$ (0.73)	$ (0.38)	$ (1.16)	$ (0.56)	$ (0.99)	$ (2.81)	$ (0.51)
Discontinued Operations, Held-for-sale [Member]
Schedule of Adjustments to Previously Reported Quarterly Results [Line Items]
Consolidated operating income									$ 0	$ 0
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									(224.3)	(221.5)
Net (loss) income									$ (224.3)	$ (221.5)
Scenario, Previously Reported [Member]
Schedule of Adjustments to Previously Reported Quarterly Results [Line Items]
Net consumer and other product sales		$ 1,361.6	$ 1,209.6	$ 1,218.8		$ 1,249.7	$ 1,086.5	$ 1,088.8
Revenue, Net		1,447.1	1,269.5	1,226.2		1,227.2	1,143.8	1,141.8
Gross profit		530.7	462.8	440.7		458.4	379.5	376.8
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		115.4	11.6	42.6		(144.3)	(243.3)	(123.4)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		(208.4)	(13.1)	(35.6)		102.9	5.8	17
Net (loss) income		(93)	(1.5)	7		(41.4)	(237.5)	(106.4)
Net Income (Loss) Attributable to Parent		$ (132.9)	$ (34.8)	$ (33.9)		$ (75.6)	$ (228.3)	$ (109.8)
Income (Loss) from Continuing Operations, Per Basic Share		$ 0.39	$ (0.10)	$ 0.06		$ (0.82)	$ (1.20)	$ (0.63)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share		(1.06)	(0.08)	(0.23)		0.44	0.04	0.07
Earnings Per Share, Basic		(0.67)	(0.18)	(0.17)		(0.38)	(1.16)	(0.56)
Income (Loss) from Continuing Operations, Per Diluted Share		0.38	(0.10)	0.06		(0.82)	(1.20)	(0.63)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share		(1.04)	(0.08)	(0.23)		0.44	0.04	0.07
Earnings Per Share, Diluted		$ (0.66)	$ (0.18)	$ (0.17)		$ (0.38)	$ (1.16)	$ (0.56)
Restatement Adjustment [Member]
Schedule of Adjustments to Previously Reported Quarterly Results [Line Items]
Net consumer and other product sales		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0
Revenue, Net		(9.7)	(9.5)	(16.8)		(24.3)	(26)	(34.3)
Gross profit		0	0	0		0	0	0
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		26.1	44.9	(40.6)		119.6	158.2	37.3
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		(26.1)	(27.5)	40.6		(119.6)	(158.2)	(37.3)
Net (loss) income		0	17.4	0		0	0	0
Net Income (Loss) Attributable to Parent		$ 0	$ 10.1	$ 0		$ 0	$ 0	$ 0
Income (Loss) from Continuing Operations, Per Basic Share		$ 0.13	$ 0.19	$ (0.21)		$ 0	$ 0.80	$ 0.19
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share		(0.13)	(0.14)	0.21		0	(0.80)	(0.19)
Earnings Per Share, Basic		0	0.05	0		0	0	0
Income (Loss) from Continuing Operations, Per Diluted Share		0.13	0.19	(0.21)		0.61	0.80	0.19
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share		(0.13)	(0.14)	0.21		(0.61)	(0.80)	(0.19)
Earnings Per Share, Diluted		$ 0	$ 0.05	$ 0		$ 0	$ 0	$ 0

Quarterly Results (Unaudited169

Quarterly Results (Unaudited) - Additonal Information (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Schedule of Quarterly Financial Information [Line Items]
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	$ (9.6)	$ 141.5	$ 56.5	$ 2	$ (95)	$ (24.7)	$ (85.1)	$ (86.1)	$ 190.4	$ (290.9)	$ 14.4
Net consumer and other product sales	1,249.7	1,361.6	1,209.6	1,218.8	1,308.1	1,249.7	1,086.5	1,088.8	5,039.7	4,733.1	4,449.2
Revenue, Net	1,308.6	1,437.4	1,260	1,209.4	1,281.5	1,202.9	1,117.8	1,107.5
Consolidated segment revenues									5,215.4	4,709.7	4,634.7
Gross profit	485.7	530.7	462.8	440.7	467.5	458.4	379.5	376.8
Operating income									628	45.8	427.4
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	45.8	(234.5)	(40.6)	5	(32.1)	(16.7)	(152.4)	(20.3)	(224.3)	(221.5)	87.3
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent									44.6	(313.3)	(158.3)
Net loss attributable to common and participating preferred stockholders									(198.8)	(556.8)	(83.9)
Net loss attributable to controlling interest	$ (7.3)	$ (132.9)	$ (24.7)	$ (33.9)	$ (143.1)	$ (75.6)	$ (228.3)	$ (109.8)	$ (198.8)	$ (556.8)	$ (10.3)
Income (Loss) from Continuing Operations, Per Basic Share	$ (0.24)	$ 0.52	$ 0.09	$ (0.15)	$ (0.53)	$ (0.21)	$ (0.40)	$ (0.44)	$ 0.23	$ (1.58)	$ (0.97)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	0.20	(1.19)	(0.22)	(0.02)	(0.20)	(0.17)	(0.76)	(0.12)	(1.23)	(1.23)	0.46
Basic (in dollars per share)	$ (0.04)	$ (0.67)	$ (0.13)	$ (0.17)	$ (0.73)	$ (0.38)	$ (1.16)	$ (0.56)	$ (1)	$ (2.81)	$ (0.51)
Net (loss) income	$ 36.2	$ (93)	$ 15.9	$ 7	$ (127.1)	$ (41.4)	$ (237.5)	$ (106.4)	$ (33.9)	$ (512.4)	$ 101.7
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	$ 0.20	$ (1.17)	$ (0.22)	$ (0.02)	$ (0.20)	$ (0.17)	$ (0.76)	$ (0.12)	$ (1.21)	$ (1.23)	$ 0.46
Earnings Per Share, Diluted	$ (0.04)	$ (0.66)	$ (0.13)	$ (0.17)	$ (0.73)	$ (0.38)	$ (1.16)	$ (0.56)	$ (0.99)	$ (2.81)	$ (0.51)
Adjustments for New Accounting Principle, Early Adoption [Member]
Schedule of Quarterly Financial Information [Line Items]
Unrecognized Tax Benefits that Would Result in Deferred Tax Assets					$ 0					$ 0
Accounting Standards Update 2016-09 [Member]
Schedule of Quarterly Financial Information [Line Items]
Unrecognized Tax Benefits that Would Result in Deferred Tax Assets				$ (4.3)	$ (28.4)					(28.4)
Discontinued Operations, Held-for-sale [Member]
Schedule of Quarterly Financial Information [Line Items]
Consolidated segment revenues									$ 0	0
Operating income									0	0
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									(224.3)	(221.5)
Net (loss) income									$ (224.3)	$ (221.5)
Scenario, Previously Reported [Member]
Schedule of Quarterly Financial Information [Line Items]
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		$ 115.4	$ 11.6	42.6		$ (144.3)	$ (243.3)	$ (123.4)
Net consumer and other product sales		1,361.6	1,209.6	1,218.8		1,249.7	1,086.5	1,088.8
Revenue, Net		1,447.1	1,269.5	1,226.2		1,227.2	1,143.8	1,141.8
Gross profit		530.7	462.8	440.7		458.4	379.5	376.8
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		(208.4)	(13.1)	(35.6)		102.9	5.8	17
Net loss attributable to controlling interest		$ (132.9)	$ (34.8)	$ (33.9)		$ (75.6)	$ (228.3)	$ (109.8)
Income (Loss) from Continuing Operations, Per Basic Share		$ 0.39	$ (0.10)	$ 0.06		$ (0.82)	$ (1.20)	$ (0.63)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share		(1.06)	(0.08)	(0.23)		0.44	0.04	0.07
Basic (in dollars per share)		$ (0.67)	$ (0.18)	$ (0.17)		$ (0.38)	$ (1.16)	$ (0.56)
Net (loss) income		$ (93)	$ (1.5)	$ 7		$ (41.4)	$ (237.5)	$ (106.4)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share		$ (1.04)	$ (0.08)	$ (0.23)		$ 0.44	$ 0.04	$ 0.07
Earnings Per Share, Diluted		$ (0.66)	$ (0.18)	$ (0.17)		$ (0.38)	$ (1.16)	$ (0.56)
Restatement Adjustment [Member]
Schedule of Quarterly Financial Information [Line Items]
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		$ 26.1	$ 44.9	$ (40.6)		$ 119.6	$ 158.2	$ 37.3
Net consumer and other product sales		0	0	0		0	0	0
Revenue, Net		(9.7)	(9.5)	(16.8)		(24.3)	(26)	(34.3)
Gross profit		0	0	0		0	0	0
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		(26.1)	(27.5)	40.6		(119.6)	(158.2)	(37.3)
Net loss attributable to controlling interest		$ 0	$ 10.1	$ 0		$ 0	$ 0	$ 0
Income (Loss) from Continuing Operations, Per Basic Share		$ 0.13	$ 0.19	$ (0.21)		$ 0	$ 0.80	$ 0.19
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share		(0.13)	(0.14)	0.21		0	(0.80)	(0.19)
Basic (in dollars per share)		$ 0	$ 0.05	$ 0		$ 0	$ 0	$ 0
Net (loss) income		$ 0	$ 17.4	$ 0		$ 0	$ 0	$ 0
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share		$ (0.13)	$ (0.14)	$ 0.21		$ (0.61)	$ (0.80)	$ (0.19)
Earnings Per Share, Diluted		$ 0	$ 0.05	$ 0		$ 0	$ 0	$ 0
Restatement Adjustment [Member] | Accounting Standards Update 2016-09 [Member]
Schedule of Quarterly Financial Information [Line Items]
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest			$ 17.4
Net loss attributable to controlling interest			$ 10.1
Basic (in dollars per share)			$ 0.05
Net (loss) income			$ 17.4

Schedule I - Summary of Inve170

Schedule I - Summary of Investments, Other Than Investments in Related Parties Schedule I - Summary of Investments, Other Than Investments in Related Parties (Details) $ in Millions	Sep. 30, 2016USD ($)
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	$ 1,645.6	[1]
Fair Value	1,650.4
Amount at which shown in the balance sheet	1,650.4
Policy Loans [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	8.5	[1]
Fair Value	8.5
Amount at which shown in the balance sheet	8.5
United States Government and government agencies and authorities
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	72.8	[1]
Fair Value	74
Amount at which shown in the balance sheet	74
States, municipalities and political subdivisions
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	61.6	[1]
Fair Value	66.4
Amount at which shown in the balance sheet	66.4
Foreign governments
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	2.6	[1]
Fair Value	2.8
Amount at which shown in the balance sheet	2.8
Public utilities
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	146.8	[1]
Fair Value	145.5
Amount at which shown in the balance sheet	145.5
All other corporate bonds
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	881.7	[1]
Fair Value	887.8
Amount at which shown in the balance sheet	887.8
Mortgage Backed Securities, Other [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	357.5	[1]
Fair Value	350.4
Amount at which shown in the balance sheet	350.4
Total fixed maturities
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	1,523	[1]
Fair Value	1,526.9
Amount at which shown in the balance sheet	1,526.9
Nonredeemable preferred stock
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	8.8	[1]
Fair Value	8.2
Amount at which shown in the balance sheet	8.2
Short-term Investments [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	95.5	[1]
Fair Value	95.5
Amount at which shown in the balance sheet	95.5
Other invested assets
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	0	[1]
Fair Value	0
Amount at which shown in the balance sheet	0
Derivative Financial Instruments, Assets [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Amortized Cost	9.8	[1]
Fair Value	11.3
Amount at which shown in the balance sheet	$ 11.3
[1]	(a)Represents (i) original cost reduced by repayments and other-than-temporary impairments and adjusted for amortization of premiums and accrual of discounts for fixed maturity securities, (ii) original cost reduced by other-than-temporary impairments for equity securities, (iii) original cost for derivative investments, and (iv) unpaid principal balance reduced by an allowance for credit losses for commercial-mortgage and asset-based loans.

Schedule II - Condensed Fina171

Schedule II - Condensed Financial Information of Registrant - Condensed Balance Sheet of Registrant (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
ASSETS
Cash and cash equivalents	$ 497.3	$ 661.2	$ 728.8	$ 677
Receivables, net	556.3	613.9
Property, plant and equipment, net (Note 11)	543.4	509.5
Assets	35,792.8	35,031.5
LIABILITIES AND EQUITY
Long-term debt	5,540.7	6,112.1
Deferred tax liabilities (Note 19)	546	574.5
Other liabilities	32	56.3
Total liabilities	33,975.6	33,443.4
Stockholders’ equity:
Common stock, $0.01 par; 500,000.0 thousand shares authorized; 200,789.1 thousand and 201,383.8 thousand shares issued and outstanding at September 30, 2016 and 2015, respectively.	2	2
Accumulated deficit	(1,031.9)	(833.1)
Accumulated other comprehensive income (loss)	220.9	(40.7)	243.6
Total permanent equity	1,817.2	1,588.1	2,257	1,133.5
Total liabilities and equity	35,792.8	35,031.5
HGI
ASSETS
Cash and cash equivalents	170.9	297.2	$ 420	$ 256.9
Receivables, net	0.1	0.8
Total current assets	171	298
Investments in subsidiaries and affiliates	1,870.1	2,040.8
Advances to consolidated subsidiaries	9.6	9.5
Deferred Tax Assets, Net, Current	351.2	2
Property, plant and equipment, net (Note 11)	1.1	1.3
Deferred charges and other assets	0.6	1.1
Assets	2,403.6	2,352.7
LIABILITIES AND EQUITY
Accounts payable	0.2	1.6
Accrued and other current liabilities	48.2	51.8
Total current liabilities	48.4	53.4
Long-term debt	1,711.2	1,705.1
Employee benefit obligations	5.2	4.7
Deferred tax liabilities (Note 19)	0	2
Other liabilities	0.7	0.8
Total liabilities	1,765.5	1,766
Stockholders’ equity:
Common stock, $0.01 par; 500,000.0 thousand shares authorized; 200,789.1 thousand and 201,383.8 thousand shares issued and outstanding at September 30, 2016 and 2015, respectively.	2	2
Additional paid-in capital	1,447.1	1,458.5
Accumulated deficit	(1,031.9)	(833.1)
Accumulated other comprehensive income (loss)	220.9	(40.7)
Total permanent equity	638.1	586.7
Total liabilities and equity	$ 2,403.6	$ 2,352.7

Schedule II - Condensed Fina172

Schedule II - Condensed Financial Information of Registrant - Condensed Statements of Operations of Registrant (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Condensed Income Statements, Captions [Line Items]
Stockholders' Equity Attributable to Parent	$ 638.1				$ 586.7				$ 638.1	$ 586.7
Consolidated segment revenues									5,215.4	4,709.7	$ 4,634.7
Gross profit	485.7	$ 530.7	$ 462.8	$ 440.7	467.5	$ 458.4	$ 379.5	$ 376.8
Operating expenses:
Operating income									628	45.8	427.4
Other income (expense):
Interest Expense									(397.1)	(401.6)	(298.8)
Loss from the change in the fair value of the equity conversion feature of preferred stock										0	(12.7)
Other income (expense), net									1	10.2	(11.9)
Income (loss) from continuing operations before income taxes									231.9	(307.1)	104
Income tax expense (benefit)									41.5	(16.2)	89.6
Net income (loss) from continuing operations	36.2	(93)	15.9	7	(127.1)	(41.4)	(237.5)	(106.4)	(33.9)	(512.4)	101.7
Less: Preferred stock dividends, accretion and loss on conversion											73.6
Net loss attributable to common and participating preferred stockholders									(198.8)	(556.8)	(83.9)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	45.8	(234.5)	(40.6)	5	(32.1)	(16.7)	(152.4)	(20.3)	(224.3)	(221.5)	87.3
Net Income (Loss) Attributable to Parent	(7.3)	$ (132.9)	$ (24.7)	$ (33.9)	(143.1)	$ (75.6)	$ (228.3)	$ (109.8)	(198.8)	(556.8)	(10.3)
HGI
Condensed Income Statements, Captions [Line Items]
Consolidated segment revenues									0	0	0
Cost of revenues									0	0	0
Gross profit									0	0	0
Operating expenses:
General and administrative									50.7	100.2	111.1
Acquisition related charges									0.2	0.4	4.2
Total operating expenses									50.9	100.6	115.3
Operating income									(50.9)	(100.6)	(115.3)
Other income (expense):
Equity in net income (losses) of subsidiaries									(214.8)	(357.2)	207.7
Interest Expense									(143.1)	(124.2)	(89.7)
Loss from the change in the fair value of the equity conversion feature of preferred stock									0	0	(12.7)
Gain On Contingent Purchase Price Adjustment									0	8.5	0.5
Other income (expense), net									2	15.2	0.1
Income (loss) from continuing operations before income taxes									(406.8)	(558.3)	(9.4)
Income tax expense (benefit)									(208)	(1.5)	0.9
Net income (loss) from continuing operations									(198.8)	(556.8)	(10.3)
Less: Preferred stock dividends, accretion and loss on conversion									0	0	73.6
Net loss attributable to common and participating preferred stockholders									(198.8)	(556.8)	(83.9)
Discontinued Operations, Held-for-sale [Member]
Condensed Income Statements, Captions [Line Items]
Stockholders' Equity Attributable to Parent	$ 1,259.6				$ 1,209.9				1,259.6	1,209.9
Consolidated segment revenues									0	0
Operating expenses:
Operating income									0	0
Other income (expense):
Net income (loss) from continuing operations									(224.3)	(221.5)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest									(224.3)	(221.5)
Discontinued Operations, Held-for-sale [Member] | HGI
Condensed Income Statements, Captions [Line Items]
Consolidated segment revenues											0
Operating expenses:
Operating income											0
Other income (expense):
Interest Expense											0
Loss from the change in the fair value of the equity conversion feature of preferred stock											0
Other income (expense), net											0
Income (loss) from continuing operations before income taxes											0
Income tax expense (benefit)											0
Net income (loss) from continuing operations											87.3
Less: Preferred stock dividends, accretion and loss on conversion											0
Net loss attributable to common and participating preferred stockholders											74.4
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest											87.3
Net Income (Loss) Attributable to Parent									$ (243.4)	$ (243.5)	$ 74.4

Schedule II - Condensed Fina173

Schedule II - Condensed Financial Information of Registrant - Condensed Statements of Cash Flows of Registrant (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net (loss) income	$ 36.2	$ (93)	$ 15.9	$ 7	$ (127.1)	$ (41.4)	$ (237.5)	$ (106.4)	$ (33.9)	$ (512.4)	$ 101.7
Adjustments to reconcile net income (loss) to operating cash flows from continuing operations:
Depreciation and amortization									183.7	171	158.2
Stock-based compensation									78	72.6	73.7
Amortization of debt issuance costs									18.3	17.2	16.2
Amortization of debt discount									2.8	4.8	4.6
Write-off of discounts and debt issuance costs on retired debt									5.8	12.8	9.2
Changes in operating assets and liabilities:
Net change in cash due to continuing operating activities									913.3	316.8	704.1
Cash flows from investing activities:
Proceeds from investments sold, matured or repaid									53.7	86.6	54.9
Cost of investments acquired									(5.2)	(5.4)	(101.7)
Capital expenditures									(95.4)	(90.6)	(75.5)
Net change in cash due to continuing investing activities									(891.4)	(2,141.3)	(1,941.9)
Cash flows from financing activities:
Dividends paid on preferred stock											(28.6)
Payments of Debt Issuance Costs									(9.3)	(44.8)	(15.8)
Common stock repurchased										(22.2)	(65.8)
Share based award tax withholding payments									(28.7)	(21)	(31.5)
Other financing activities, net									1.3	4.1	2.8
Net change in cash due to continuing financing activities									148.7	1,730.8	666
Cash and cash equivalents at beginning of period				661.2				728.8	661.2	728.8	677
Cash and cash equivalents at end of period	497.3				661.2				497.3	661.2	728.8
HGI
Cash flows from operating activities:
Net (loss) income									(198.8)	(556.8)	(10.3)
Adjustments to reconcile net income (loss) to operating cash flows from continuing operations:
Depreciation and amortization									0.3	0.5	0.2
Stock-based compensation									13.7	25	27
Amortization of debt issuance costs									2.7	4.4	3.5
Amortization of debt discount									3.3	1.8	1.5
Equity in net income of subsidiaries									214.8	357.2	(207.7)
Dividends from subsidiaries									63.5	65.7	118
Deferred income taxes									205.8	0	0
Loss from the change in the fair value of the equity conversion feature of preferred stock									0	0	12.7
Gain On Contingent Purchase Price Adjustment									0	(8.5)	(0.5)
Changes in operating assets and liabilities:
Accounts payable and accrued and other current liabilities									(5.4)	(35.4)	43.5
Other operating									1.8	64.4	(0.7)
Net change in cash due to continuing operating activities									(109.9)	(81.7)	(12.8)
Cash flows from investing activities:
Capital contributions to consolidated subsidiaries									(2.9)	(406.4)	(115.5)
Capital expenditures									(0.1)	(1.2)	(0.3)
Net change in cash due to continuing investing activities									(3)	(407.6)	(115.8)
Cash flows from financing activities:
Dividends paid on preferred stock									0	0	(28.6)
Proceeds from senior secured notes									0	409.6	400
Payments of Debt Issuance Costs									0	(6.8)	(10.4)
Common stock repurchased									0	(22.1)	(65.6)
Share based award tax withholding payments									(17.8)	(18.3)	(6.5)
Other financing activities, net									4.4	4.1	2.8
Net change in cash due to continuing financing activities									(13.4)	366.5	291.7
Net change in cash and cash equivalents									(126.3)	(122.8)	163.1
Cash and cash equivalents at beginning of period				$ 297.2				$ 420	297.2	420	256.9
Cash and cash equivalents at end of period	$ 170.9				$ 297.2				$ 170.9	$ 297.2	$ 420

Schedule III - Supplemental 174

Schedule III - Supplemental Insurance Information Schedule III - Supplemental Insurance Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Supplementary Insurance Information [Abstract]
Future policy benefits, losses, claims and loss expenses	$ 1,751.3	$ 1,856	$ 1,418.4
Benefits, claims, losses and settlement expenses	63.5	68.2	61.7
Amortization of deferred acquisition costs	(103)	(70.6)	(66.9)
Supplementary Insurance Information, Other Operating Expense	$ 9.6	$ 13.4	$ 11.4

Schedule IV - Reinsurance Sched

Schedule IV - Reinsurance Schedule IV - Reinsurance (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]
Gross Amount, life insurance in force	$ 0	$ 0	$ 0
Ceded to other companies, life insurance in force	0	0	0
Assumed from other companies, life insurance in force	244.5	255.5	0
Net Amount, life insurance in force	$ 244.5	$ 255.5	$ 0
Percentage of amount assumed to net, life insurance in force	100.00%	100.00%	0.00%
Gross Amount, premiums and other considerations	$ 0	$ 0	$ 0
Ceded to other companies, premiums and other considerations	0	0	0
Assumed from other companies, premiums and other considerations	102	98.1	6.2
Total Premiums and Other Considerations, net	$ 102	$ 98.1	$ 6.2
Percentage of amount assumed to net, premiums and other considerations	100.00%	100.00%	100.00%
Life Insurance Product Line [Member]
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]
Gross Amount, premiums and other considerations	$ 0	$ 0	$ 0
Ceded to other companies, premiums and other considerations	0	0	0
Assumed from other companies, premiums and other considerations	5.7	3.9	0.9
Net Amount, premiums and other considerations	$ 5.7	$ 3.9	$ 0.9
Percentage of amount assumed to net, premiums and other considerations	100.00%	100.00%	100.00%
Annuity product line
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]
Gross Amount, premiums and other considerations	$ 0	$ 0	$ 0
Ceded to other companies, premiums and other considerations	0	0	0
Assumed from other companies, premiums and other considerations	96.3	94.2	5.3
Net Amount, premiums and other considerations	$ 96.3	$ 94.2	$ 5.3
Percentage of amount assumed to net, premiums and other considerations	100.00%	100.00%	100.00%