Health Net 2013 Annual Report Download - page 138

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HEALTH NET, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Continued)
F-34
The changes in the balance of the Level 3 financial liability for the years ended December 31, 2013 and 2012
were as follows (dollars in millions):
Year Ended December 31,
2013 2012
Embedded Contractual Derivative
Opening balance................................................................................. $ 3.2 $
Transfers into Level 3................................................................ — —
Transfers out of Level 3 ............................................................ — —
Total gains or losses for the period:
Realized in net income.............................................................. (3.2) 3.2
Unrealized in accumulated other comprehensive income......... — —
Purchases, issues, sales and settlements:
Purchases................................................................................... — —
Issues......................................................................................... — —
Sales .......................................................................................... — —
Settlements ................................................................................ — —
Closing balance .................................................................................. $ $ 3.2