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General and significant accounting policies (Policies) | 9 Months Ended
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Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Basis of presentation | Basis of presentation Chubb Limited is a holding company incorporated in Zurich, Switzerland. Chubb Limited, through its subsidiaries, provides a broad range of insurance and reinsurance products to insureds worldwide. Our results are reported through the following business segments: North America Commercial P&C Insurance, North America Personal P&C Insurance, North America Agricultural Insurance, Overseas General Insurance, Global Reinsurance, and Life Insurance. Refer to Note 18 for additional information. The interim unaudited consolidated financial statements include the accounts of Chubb Limited and its subsidiaries (collectively, Chubb, we, us, or our), over which Chubb exercises control, including Huatai Group, our majority-owned subsidiary, and minority-owned entities such as variable interest entities (VIEs) in which Chubb is considered the primary beneficiary. Noncontrolling interests on the consolidated financial statements represent the portion of majority-owned subsidiaries and VIEs in which we do not have direct equity ownership. These interim unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and, in the opinion of management, reflect all adjustments necessary for a fair statement of the results and financial position for such periods. All significant intercompany accounts and transactions, including internal reinsurance transactions, have been eliminated. On July 1, 2023, Chubb increased its investment in Huatai Group from approximately 64.2 percent to approximately 69.6 percent. Accordingly, Chubb discontinued the equity method of accounting for its investment in Huatai Group and applied consolidation accounting. Business activity for, and the financial position of, Huatai Group is reported at 100 percent on the Consolidated Financial Statements starting when Chubb obtained control of Huatai Group on July 1, 2023. The relevant amounts attributable to shareholders other than Chubb (representing approximately 30.4 percent of Huatai Group) are reflected under Noncontrolling interests, Net income (loss) attributable to noncontrolling interests, and Comprehensive income (loss) attributable to noncontrolling interests in the Consolidated Financial Statements. Refer to Note 2 for additional information. Huatai Group's life and asset management businesses are included in the Life Insurance segment, and Huatai Group's P&C business is included in the Overseas General Insurance segment. Results for Huatai Group's non-insurance operations, comprising real estate and holding company activity, are included in Corporate. The results of operations and cash flows for any interim period are not necessarily indicative of the results for the full year. These consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in our 2022 Form 10-K.
Accounting guidance adopted | Accounting guidance adopted in 2023 Targeted Improvements to the Accounting for Long-Duration Contracts Effective January 1, 2023, we adopted new guidance on the accounting for long-duration contracts (LDTI). The new accounting guidance requires more frequent updating of assumptions and a standardized discount rate for the future policy benefit liability, a requirement to use the fair value measurement model for policies with market risk benefits, simplified amortization of deferred acquisition costs, and enhanced disclosures. With the exception of market risk benefits, we adopted this guidance on a modified retrospective basis. Under the modified retrospective basis, the liability for future policy benefits is updated to remove any amounts related to changes to the original discount rate at January 1, 2021 (the transition date) in AOCI and future cash flow assumptions are applied to contracts in force. The liability for future policy benefits prior to the transition date continues to use the original discount rate (interest accretion rate). The guidance for long-duration contracts applicable to market risk benefits, primarily assumed reinsurance programs involving minimum benefit guarantees under variable annuity contracts, was adopted on a retrospective transition approach. Under the retrospective transition approach, we calculated the fair value of market risk benefits which were previously accounted for under an insurance accounting model and recognized an adjustment to retained earnings as of January 1, 2021. On January 1, 2021, we recognized a cumulative effect adjustment and increased beginning retained earnings by $52 million, and decreased AOCI by $1.8 billion. Results for the prior reporting periods in this report are presented in accordance with the new guidance. We also adopted the required disclosures in Note 6 Deferred acquisition costs, Note 9 Future policy benefits, Note 10 Policyholders’ account balances, Note 11 Market risk benefits, and Note 12 Separate accounts. The impact of adoption of the new guidance on our historical financial statements is as follows:
| December 31, 2022
(in millions of U.S. dollars) | As Previously Reported |  | LDTI Adoption Adjustment |  | As Adjusted
Consolidated balance sheet |  |  |  |  |
Reinsurance recoverable on losses and loss expenses | $ | 18,901 |  |  | $ | (42) |  |  | $ | 18,859 |
Reinsurance recoverable on policy benefits | 303 |  |  | (1) |  |  | 302 |
Deferred policy acquisition costs | 5,788 |  |  | 243 |  |  | 6,031 |
Value of business acquired | 3,596 |  |  | 106 |  |  | 3,702 |
Prepaid reinsurance premiums | 3,140 |  |  | (4) |  |  | 3,136 |
Investments in partially-owned insurance companies | 2,877 |  |  | (370) |  |  | 2,507 |
Unpaid losses and loss expenses | 76,323 |  |  | (576) |  |  | 75,747 |
Unearned premiums | 20,360 |  |  | (647) |  |  | 19,713 |
Future policy benefits | 10,120 |  |  | 356 |  |  | 10,476 |
Market risk benefits | — |  |  | 800 |  |  | 800 |
Insurance and reinsurance balances payable | 7,795 |  |  | (15) |  |  | 7,780 |
Deferred tax liabilities | 292 |  |  | 85 |  |  | 377 |
Retained Earnings | 48,334 |  |  | (29) |  |  | 48,305 |
Accumulated other comprehensive income (loss) | (10,193) |  |  | 8 |  |  | (10,185) |
Excluded from the table above is the reclassification of Separate account assets, Separate account liabilities, and Policyholders' account balances as separate line items on the Consolidated balance sheets. Separate accounts assets were previously classified in Other assets, and Separate account liabilities and Policyholders' account balances were previously classified in Accounts payable, accrued expenses, and other liabilities.
| Three Months Ended |  | Nine Months Ended |  |
| September 30, 2022 |  | September 30, 2022 |  |
(in millions of U.S. dollars) | As Previously Reported |  | LDTI Adoption Adjustment |  | As Adjusted |  | As Previously Reported |  | LDTI Adoption Adjustment |  | As Adjusted |  |  |  |  |  |  |
Consolidated statements of operations and comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net premiums written | $ | 12,020 |  |  | $ | (8) |  |  | $ | 12,012 |  |  | $ | 31,521 |  |  | $ | (27) |  |  | $ | 31,494 |  |  |  |  |  |  |  |
Net premiums earned | 11,535 |  |  | (5) |  |  | 11,530 |  |  | 29,838 |  |  | (22) |  |  | 29,816 |  |  |  |  |  |  |  |
Net realized gains (losses) | (384) |  |  | (72) |  |  | (456) |  |  | (787) |  |  | (149) |  |  | (936) |  |  |  |  |  |  |  |
Market risk benefits gains (losses) | — |  |  | 69 |  |  | 69 |  |  | — |  |  | 85 |  |  | 85 |  |  |  |  |  |  |  |
Losses and loss expenses | 7,279 |  |  | (216) |  |  | 7,063 |  |  | 17,474 |  |  | (641) |  |  | 16,833 |  |  |  |  |  |  |  |
Policy benefits | 486 |  |  | 221 |  |  | 707 |  |  | 790 |  |  | 651 |  |  | 1,441 |  |  |  |  |  |  |  |
Policy acquisition costs | 1,975 |  |  | (5) |  |  | 1,970 |  |  | 5,451 |  |  | (36) |  |  | 5,415 |  |  |  |  |  |  |  |
Other (income) expense | 188 |  |  | 14 |  |  | 202 |  |  | (21) |  |  | 12 |  |  | (9) |  |  |  |  |  |  |  |
Income tax expense | 265 |  |  | (2) |  |  | 263 |  |  | 913 |  |  | (6) |  |  | 907 |  |  |  |  |  |  |  |
Net Income | 812 |  |  | (20) |  |  | 792 |  |  | 4,001 |  |  | (66) |  |  | 3,935 |  |  |  |  |  |  |  |
Other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in current discount rate on future policy benefits | — |  |  | 479 |  |  | 479 |  |  | — |  |  | 1,546 |  |  | 1,546 |  |  |  |  |  |  |  |
Change in instrument-specific credit risk on market risk benefits | — |  |  | 8 |  |  | 8 |  |  | — |  |  | 48 |  |  | 48 |  |  |  |  |  |  |  |
Income tax benefit related to OCI items | 165 |  |  | (56) |  |  | 109 |  |  | 1,222 |  |  | (151) |  |  | 1,071 |  |  |  |  |  |  |  |
Comprehensive income (loss) | (3,093) |  |  | 435 |  |  | (2,658) |  |  | (8,529) |  |  | 1,422 |  |  | (7,107) |  |  |  |  |  |  |  |
| Nine Months Ended |  |
| September 30,2022 |  |
(in millions of U.S. dollars) | As Previously Reported |  | LDTI Adoption Adjustment |  | As Adjusted |  |  |  |  |  |  |
Consolidated statement of cash flows |  |  |  |  |  |  |  |  |  |  |  |
Net cash flows from operating activities | $ | 8,592 |  |  | $ | 8 |  |  | $ | 8,600 |  |  |  |  |  |  |  |
Net cash flows used for financing activities | (2,722) |  |  | (8) |  |  | (2,730) |  |  |  |  |  |  |  |
The following table presents a reconciliation of the pre-adoption December 31, 2020, to the post adoption January 1, 2021, balance of future policy benefits:
| Life Insurance |  | Overseas General Insurance |  |  |  | Offsetting Equity Line Classification
(in millions of U.S. dollars) | Term Life |  |  |  | Whole Life |  | A&H |  | Other |  | A&H |  | Total |  |
Future policy benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance – December 31, 2020 (1) | $ | 391 |  |  |  |  | $ | 2,578 |  |  | $ | 2,270 |  |  | $ | 72 |  |  | $ | 754 |  |  | $ | 6,065 |  |  |
Effect of change in current discount rate | 63 |  |  |  |  | 1,189 |  |  | 299 |  |  | 17 |  |  | 19 |  |  | 1,587 |  |  | AOCI
Balance – January 1, 2021 | $ | 454 |  |  |  |  | $ | 3,767 |  |  | $ | 2,569 |  |  | $ | 89 |  |  | $ | 773 |  |  | $ | 7,652 |  |  |
(1) Includes future policy benefits previously included within Unpaid losses on the pre-adoption Consolidated balance sheets, primarily certain international A&H business, and excludes deferred profit liability and certain guaranteed minimum death benefits reclassified to Market risk benefits on the post adoption period balance sheets. The following table presents a reconciliation of the pre-adoption December 31, 2020, to the post adoption January 1, 2021, balance of market risk benefits:
(in millions of U.S. dollars) |  |  |  |  |  |  | Offsetting Equity Line Classification
Market risk benefits |  |  |  |  |  |  |
Balance – December 31, 2020 |  |  | $ | 1,138 |  |  |  |  |
Cumulative effect of changes in instrument-specific credit risk between original contract issuance date and transition date (1) |  |  | 84 |  |  |  |  | AOCI
Other fair value adjustments |  |  | (59) |  |  |  |  | Retained Earnings
Balance – January 1, 2021 |  |  | $ | 1,163 |  |  |  |  |
(1) Includes $77 million of instrument-specific credit risk allocated from retained earnings to AOCI.
Deferred policy acquisition costs and value of business acquired | Deferred policy acquisition costs (DAC) Policy acquisition costs on long-duration contracts are grouped by contract type and issue year into cohorts consistent with the grouping used in estimating the associated liability. Deferred policy acquisition costs are amortized on a constant level basis over the expected term of the related contracts to approximate straight-line amortization. The constant level basis used for amortization is the face amount in force and is projected using the same assumptions used in estimating the liability for future policy benefits. If those projected assumptions change in future periods, they will be reflected in the cohort level amortization basis at that time. Unexpected changes in the in-force portfolio, due to variances in mortality and lapse experience, are recognized over the contract term. Changes in future mortality and lapse assumptions are also recognized prospectively over the remaining expected contract term.
Future policy benefits | Future policy benefits For traditional and limited-payment contracts, contracts are grouped into cohorts by contract type and issue year to determine a liability for future policy benefits. The future policy benefit liability (FPBL) is the present value of estimated future policy benefits to be paid to or on behalf of policyholders and certain related expenses less the present value of estimated future net premiums to be collected from policyholders, and is accrued as premium revenue is recognized. The valuation of this liability requires management to make estimates and assumptions regarding expenses, mortality, and persistency. Estimates are primarily based on historical experience. Actual results could differ materially from these estimates. The liability is adjusted for differences between actual and expected experience. With the exception of the expense assumption, we review our future cash flow assumptions at least annually to determine if the net premium ratio (NPR), the mechanism used to record the liability as premium is earned, used to calculate the liability should be changed at that time. We have elected to use expense assumptions that are locked in at contract inception and are not subsequently reviewed or updated. Each quarter, we update the cash flows expected over the entire life of each cohort for actual historical experience and projected future cash flows. These updated cash flows are used to calculate the revised NPR, which is used to derive an updated FPBL as of the beginning of the current reporting period, discounted at the original contract issuance discount rate. This amount is then compared to the carrying amount of the liability as of that same date, but before the updating of cash flow assumptions, to determine the current period change in FPBL. This current period change in the liability is the liability remeasurement gain or loss and is recorded in Policy benefits in the Consolidated statements of operations. In subsequent periods, the revised NPR is used to measure the FPBL until future revisions become required. For traditional and limited-payment contracts, the discount rate assumption based on an upper-medium grade fixed-income instrument yield. An equivalent rate is derived based on A-credit-rated fixed-income instruments with similar duration to the liability. The discount rate assumption is updated quarterly and used to remeasure the liability at each reporting date, with the resulting change reflected in Other comprehensive income. For liability cash flows that are projected beyond the duration of market-observable A-credit-rated fixed-income instruments, we use the last market-observable yield level, as the basis for a linear interpolation to determine yield assumptions for durations that do not have market-observable yields. Deferred profit liability For limited-payment products, gross premiums received in excess of net premiums are deferred at initial recognition as a deferred profit liability (DPL) and recorded as a component of Future policy benefits in the Consolidated balance sheets. Net premiums are measured using actual cash flows and future cash flow assumptions consistent with those used in the measurement of the liability for future policy benefits and remeasured quarterly. The DPL is amortized in proportion to the discounted in-force policies. Interest is accreted on the balance of the DPL using the discount rate consistent with the interest accretion on the FPBL. The recalculated DPL, including adjusted amortization through the current period, is compared to the current carrying amount and the difference is recognized as an adjustment to Policy benefits in the Consolidated statements of operations as a remeasurement gain or loss.
Market Risk Benefit | Market risk benefits Chubb reinsures various death and living benefit guarantees associated with variable annuities issued primarily in the United States, which are referred to as market risk benefits. These reinsurance contracts provide both protection to the ceding entity from other-than-nominal capital market risk and expose us to other-than-nominal capital market risk. Market risk benefits are measured at fair value using a valuation model based on current net exposures, market data, our experience, and other factors. Changes in fair value are recognized in Market risk benefits gains (losses) in the Consolidated statements of operations, except the change in fair value due to a change in the instrument-specific credit risk, which is recognized in other comprehensive income. Refer to Note 11 for additional information.
Huatai asset management non-premium revenue | Asset management and performance fee revenue and expensesHuatai's asset management companies recognize revenue and expenses unrelated to Chubb's core insurance operations from the management of third-party assets. These revenues include fixed-rate management fees, which are recognized in the period in which the services are performed, and asset performance fees, which are recognized to the extent it is probable that a significant reversal will not occur. These fees and expenses are included in Other (income) expense on the Consolidated statements of operations. Refer to Note 17 for additional information.
loans and leases receivable policy | Private debt held-for-investment, at amortized costPrivate debt held-for-investment are investments related principally to the funding of public and private projects that are mostly infrastructure related, and were acquired as part of Huatai’s investment portfolio upon consolidation. They have stated interest rates and maturity dates with fixed or determinable payments. Private debt held-for-investment are carried at amortized cost, net of a valuation allowance for credit losses. Interest income is recorded when earned.
Other Investment | Other investments Chubb consolidates entities in which it has a controlling interest or is a primary beneficiary of a VIE. Huatai’s asset management businesses create investment entities known as sponsored investment products which include mutual funds with primary holdings in fixed maturities. Other investments principally comprised these fixed maturities. These securities are reported at fair value with changes in fair value reported through the Consolidated statements of operations within Net realized gains (losses) as required under investment company accounting standards.
Consolidation, Variable Interest Entity, Policy | Consolidation of variable interest entities (VIEs)Chubb consolidates entities in which it has a controlling interest or is a primary beneficiary of a VIE. Huatai's asset management businesses create investment entities known as sponsored investment products which include mutual funds with primary holdings in fixed maturities. These entities are created for varied purposes during the ordinary course of business, such as to obtain returns from investments, and to collect management fees for the assets managed on behalf of the third party investors. While many investors may not be related parties, Huatai invests in these funds at various ownership percentages. We determined that we are the primary beneficiary of these VIEs and generally consolidate when we hold an economic interest of 10 percent or more. The consolidation of VIEs records 100 percent of the underlying assets and liabilities of the mutual funds within the Consolidated balance sheets. The relevant amounts attributable to investors other than Chubb are reflected as Noncontrolling interests. Where Huatai's ownership in these sponsored investment products is less than 10 percent, we generally would not expect to be the primary beneficiary of these VIEs. Refer to Note 3 g) for additional information.

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