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v3.22.2.2

SEGMENT REPORTING (Details) $ in Millions | 3 Months Ended | 6 Months Ended |  |
--- | --- | --- | --- | ---
Jun. 30, 2022 USD ($) segment | Mar. 31, 2022 segment | Jun. 30, 2021 USD ($) | Jun. 30, 2022 USD ($) segment | Jun. 30, 2021 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($)
Disclosure of operating segments [abstract] |  |  |  |  |  |  |
Number of operating segment | segment | 3 | 2 |  | 3 |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |  |
Net premiums | $ 1,423 |  | $ 50 | $ 1,737 | $ 52 |  |
Segment revenues | 1,284 |  | 89 | 1,583 | 28 |  |
Proportionate share of equity accounted investment adjusted earnings | 72 |  | 0 | 86 | 0 |  |
Changes in deferred acquisition costs | 52 |  | 0 | 76 | 0 |  |
Interest expense | (34) |  | 0 | (43) | 0 |  |
Income tax expenses | (6) |  | (1) | (11) | (2) |  |
Depreciation expense |  |  |  | (3) | 0 |  |
Income tax expense | (6) |  | (1) | (11) | (2) |  |
Proportionate share of equity accounted investment adjusted earnings | (72) |  | 0 | (86) | 0 |  |
Add: Income from equity accounted investments |  |  |  | 86 | 0 |  |
Net income | 1 |  | 2 | 129 | 5 |  |
Ceded premiums | 81 |  | 0 | 82 | 0 |  |
Assets | 41,019 |  |  | 41,019 |  | $ 11,493 |
Liabilities | 39,711 |  |  | 39,711 |  | 10,058 |
Equity | 1,308 |  | 1,252 | 1,308 | 1,252 | 1,435 | $ 83
Material reconciling items [member] |  |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |  |
Proportionate share of equity accounted investment adjusted earnings | 15 |  |  | 31 |  |  |
Income tax expenses | (7) |  | 0 | (12) | 0 |  |
Corporate expenses | (9) |  |  | (13) |  |  |
Interest expense on junior preferred shares | (11) |  |  | (11) |  |  |
Depreciation expense | (3) |  |  | (3) |  |  |
Income tax expense | (7) |  | 0 | (12) | 0 |  |
Other mark-to-market on investments and derivatives | (20) |  | 3 | 90 | 7 |  |
Other corporate activities | (38) |  |  | 11 |  |  |
Transaction costs | 0 |  |  | 24 | 1 |  |
Proportionate share of equity accounted investment adjusted earnings | (15) |  |  | (31) |  |  |
Add: Income from equity accounted investments | 49 |  |  | 62 |  |  |
Total |  |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |  |
Net premiums | 1,454 |  | 50 | 1,768 | 52 |  |
Other net investment income, including funds withheld | 174 |  | 9 | 245 | 20 |  |
Segment revenues | 1,628 |  | 59 | 2,013 | 72 |  |
Proportionate share of equity accounted investment adjusted earnings | 15 |  |  | 31 |  |  |
Benefits paid on insurance contracts, net | (284) |  | (15) | (418) | (26) |  |
Changes in insurance reserves, net | (1,203) |  | (39) | (1,448) | (40) |  |
Changes in deferred acquisition costs | 52 |  |  | 76 |  |  |
Interest credited to other policyholder account balances | (5) |  |  | (5) |  |  |
Other reinsurance expenses | (90) |  | 0 | (117) | 0 |  |
Operating expenses excluding transactions costs | (49) |  | (6) | (57) | (9) |  |
Interest expense | (10) |  |  | (16) |  |  |
Income tax expenses | 1 |  |  | 1 |  |  |
Segment DOE | 55 |  | (1) | 60 | (3) |  |
Income tax expense | 1 |  |  | 1 |  |  |
Proportionate share of equity accounted investment adjusted earnings | (15) |  |  | (31) |  |  |
Assets | 41,019 |  |  | 41,019 |  | 11,493 |
Liabilities | 39,711 |  |  | 39,711 |  | 10,058 |
Equity | 1,308 |  |  | 1,308 |  | 1,435 |
Reinsurance |  |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |  |
Net premiums | 221 |  | 0 | 426 | 0 |  |
Other net investment income, including funds withheld | 49 |  | 0 | 86 | 0 |  |
Segment revenues | 270 |  | 0 | 512 | 0 |  |
Proportionate share of equity accounted investment adjusted earnings | 15 |  |  | 31 |  |  |
Benefits paid on insurance contracts, net | (69) |  | 0 | (173) | 0 |  |
Changes in insurance reserves, net | (210) |  | 0 | (346) | 0 |  |
Changes in deferred acquisition costs | 35 |  |  | 59 |  |  |
Interest credited to other policyholder account balances | 0 |  |  | 0 |  |  |
Other reinsurance expenses | (28) |  | 0 | (55) | 0 |  |
Operating expenses excluding transactions costs | (2) |  | 0 | (7) | 0 |  |
Interest expense | (5) |  |  | (11) |  |  |
Income tax expenses | 0 |  |  | 0 |  |  |
Segment DOE | 6 |  | 0 | 10 | 0 |  |
Income tax expense | 0 |  |  | 0 |  |  |
Proportionate share of equity accounted investment adjusted earnings | (15) |  |  | (31) |  |  |
Assets | 7,782 |  |  | 7,782 |  | 7,921 |
Liabilities | 6,806 |  |  | 6,806 |  | 6,803 |
Equity | 976 |  |  | 976 |  | 1,118 |
Pension Risk Transfer |  |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |  |
Net premiums | 1,010 |  | 50 | 1,119 | 52 |  |
Other net investment income, including funds withheld | 24 |  | 9 | 58 | 20 |  |
Segment revenues | 1,034 |  | 59 | 1,177 | 72 |  |
Proportionate share of equity accounted investment adjusted earnings | 0 |  |  | 0 |  |  |
Benefits paid on insurance contracts, net | (34) |  | (15) | (64) | (26) |  |
Changes in insurance reserves, net | (992) |  | (39) | (1,101) | (40) |  |
Changes in deferred acquisition costs | 0 |  |  | 0 |  |  |
Interest credited to other policyholder account balances | 0 |  |  | 0 |  |  |
Other reinsurance expenses | 0 |  | 0 | 0 | 0 |  |
Operating expenses excluding transactions costs | (3) |  | (6) | (6) | (9) |  |
Interest expense | 0 |  |  | 0 |  |  |
Income tax expenses | 0 |  |  | 0 |  |  |
Segment DOE | 5 |  | (1) | 6 | (3) |  |
Income tax expense | 0 |  |  | 0 |  |  |
Proportionate share of equity accounted investment adjusted earnings | 0 |  |  | 0 |  |  |
Ceded premiums | 1 |  |  | 1 |  |  |
Assets | 3,119 |  |  | 3,119 |  | 2,473 |
Liabilities | 2,828 |  |  | 2,828 |  | 2,269 |
Equity | 291 |  |  | 291 |  | 204 |
Direct Insurance |  |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |  |
Net premiums | 223 |  | 0 | 223 | 0 |  |
Other net investment income, including funds withheld | 101 |  | 0 | 101 | 0 |  |
Segment revenues | 324 |  | 0 | 324 | 0 |  |
Proportionate share of equity accounted investment adjusted earnings | 0 |  |  | 0 |  |  |
Benefits paid on insurance contracts, net | (181) |  | 0 | (181) | 0 |  |
Changes in insurance reserves, net | (1) |  | 0 | (1) | 0 |  |
Changes in deferred acquisition costs | 17 |  |  | 17 |  |  |
Interest credited to other policyholder account balances | (5) |  |  | (5) |  |  |
Other reinsurance expenses | (62) |  | 0 | (62) | 0 |  |
Operating expenses excluding transactions costs | (44) |  | 0 | (44) | 0 |  |
Interest expense | (5) |  |  | (5) |  |  |
Income tax expenses | 1 |  |  | 1 |  |  |
Segment DOE | 44 |  | $ 0 | 44 | $ 0 |  |
Income tax expense | 1 |  |  | 1 |  |  |
Proportionate share of equity accounted investment adjusted earnings | 0 |  |  | 0 |  |  |
Ceded premiums | 81 |  |  | 81 |  |  |
Assets | 28,912 |  |  | 28,912 |  | 0 |
Liabilities | 25,359 |  |  | 25,359 |  | 0 |
Equity | 3,553 |  |  | 3,553 |  | 0 |
Other |  |  |  |  |  |  |
Disclosure of operating segments [line items] |  |  |  |  |  |  |
Assets | 1,206 |  |  | 1,206 |  | 1,099 |
Liabilities | 4,718 |  |  | 4,718 |  | 986 |
Equity | $ (3,512) |  |  | $ (3,512) |  | $ 113 |

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