{"schema_version":"secwatch.filing_event.v1","accession":"0001934850-23-000048","form_type":"8-K","ticker":"FG","cik":"0001934850","company_name":"F&G Annuities & Life, Inc.","filed_at":"2023-07-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.090631+00:00","generated_at":"2026-06-13T09:00:10.137575+00:00","sec_items":["7.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"F&G updates non-GAAP methodology and adopts new LDTI accounting standard, restating prior periods","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001934850-23-000048","json":"https://secwatch.observer/filing/0001934850-23-000048.json","markdown":"https://secwatch.observer/filing/0001934850-23-000048.md","text":"https://secwatch.observer/filing/0001934850-23-000048.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1934850/000193485023000048/0001934850-23-000048-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1934850/000193485023000048/fg-20230713.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T09:00:10.137575+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}