other material
confidence medium
sentiment neutral
materiality 0.60
Lincoln National restates Q4 2022 financials due to adoption of LDTI accounting standard
LINCOLN NATIONAL CORP
- Restated condensed Q4 2022 Statistical Supplement reflects adoption of LDTI (ASU 2018-12) as of Jan 1, 2023.
- Restated financials cover years ended Dec 31, 2022 and 2021, with retroactive restatement of all prior periods.
- Supplement replaces original Q4 2022 supplement filed Feb 8, 2023; current data is unaudited.
- Company expects to file audited restated financials later this quarter after Q1 2023 10-Q.