F&G updates non-GAAP methodology and adopts new LDTI accounting standard, restating prior periods

F&G Annuities & Life, Inc.

Changed methodology for market related liability adjustment in adjusted net earnings (ANE), restating all prior periods in Q1 2023 supplement.
Adopted ASU 2018-12 (long-duration contracts) using full retrospective method, restating 2022 and 2021 financials in updated 10-K.
Updated investor presentation and financial supplement furnished as exhibits; no change to GAAP net income or cash flows.
Restated figures affect adjusted EPS, adjusted ROE, and adjusted ROA for prior periods.

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