F&G restates prior-period financials for new accounting standard and changes non-GAAP metric calculation

Fidelity National Financial, Inc.

F&G adopted ASU 2018-12 on long-duration contracts effective Jan 1, 2023, with full retrospective restatement for 2022 and 2021.
Methodology changed for market-related liability adjustment within non-GAAP adjusted net earnings (ANE), impacting related metrics.
Updated quarterly financial supplement as of March 31, 2023 and Spring 2023 investor presentation filed as exhibits.
No specific dollar impact of the accounting changes disclosed in the 8-K text.

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