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Reserve for Unpaid Losses and Loss Adjustment Expenses (Tables) | 3 Months Ended
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Mar. 31, 2021
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block] | Unfavorable (Favorable) Prior Accident Year Development
|  | For the three months ended March 31,
|  |  | 2021 | 2020
Workers’ compensation |  |  | $ | (40) |  | $ | (17) |
Workers’ compensation discount accretion |  |  | 9 |  | 9 |
General liability |  |  | 307 |  | 12 |
Marine |  |  | 6 |  | — |
Package business |  |  | (27) |  | 1 |
Commercial property |  |  | (13) |  | (7) |
Professional liability |  |  | (1) |  | 1 |
Bond |  |  | — |  | — |
Assumed reinsurance |  |  | 2 |  | — |
Automobile liability - Commercial Lines |  |  | — |  | 5 |
Automobile liability - Personal Lines |  |  | (23) |  | (6) |
Homeowners |  |  | (3) |  | (2) |
Catastrophes |  |  | (16) |  | (13) |
Uncollectible reinsurance |  |  | (9) |  | — |
Other reserve re-estimates, net |  |  | 31 |  | 11 |
Prior accident year development before change in deferred gain |  |  | 223 |  | (6) |
Change in deferred gain on retroactive reinsurance included in other liabilities [1] |  |  | 6 |  | 29 |
Total prior accident year development |  |  | $ | 229 |  | $ | 23 |
[1] The change in deferred gain for the three months ended March 31, 2021 and 2020 included $6 and $29, respectively, of adverse development on Navigators 2018 and prior accident year reserves, primarily driven by marine for both periods and due to commercial automobile liability in the 2021 period and prior accident year catastrophes in the 2020 period.
Property, Liability and Casualty Insurance Product Line |
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block] | Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses
| For the three months ended March 31,
| 2021 | 2020 |
Beginning liabilities for unpaid losses and loss adjustment expenses, gross | $ | 29,622 |  | $ | 28,261 |  |
Reinsurance and other recoverables | 5,725 |  | 5,275 |  |
Beginning liabilities for unpaid losses and loss adjustment expenses, net | 23,897 |  | 22,986 |  |
Provision for unpaid losses and loss adjustment expenses |  |  |
Current accident year | 1,924 |  | 1,883 |  |
Prior accident year development [1] | 229 |  | 23 |  |
Total provision for unpaid losses and loss adjustment expenses | 2,153 |  | 1,906 |  |
Change in deferred gain on retroactive reinsurance included in other liabilities [1] | (6) |  | (29) |  |
Payments |  |  |
Current accident year | (292) |  | (304) |  |
Prior accident years | (1,221) |  | (1,491) |  |
Total payments | (1,513) |  | (1,795) |  |
Net change in reserves transferred to liabilities held for sale | (1) |  | — |  |
Foreign currency adjustment | (6) |  | (20) |  |
Ending liabilities for unpaid losses and loss adjustment expenses, net | 24,524 |  | 23,048 |  |
Reinsurance and other recoverables | 5,808 |  | 5,332 |  |
Ending liabilities for unpaid losses and loss adjustment expenses, gross | $ | 30,332 |  | $ | 28,380 |  |
[1] Prior accident year development does not include the benefit of a portion of losses ceded under the Navigators and A&E ADC which, under retroactive reinsurance accounting, is deferred and is recognized over the period the ceded losses are recovered in cash from NICO. For additional information regarding the two adverse development cover reinsurance agreements, refer to Adverse Development Covers discussion below.
Group Benefits |
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block] | Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses
| For the three months ended March 31,
| 2021 | 2020
Beginning liabilities for unpaid losses and loss adjustment expenses, gross | $ | 8,233 |  | $ | 8,256 |
Reinsurance recoverables [1] | 237 |  | 246 |
Beginning liabilities for unpaid losses and loss adjustment expenses, net | 7,996 |  | 8,010 |
Provision for unpaid losses and loss adjustment expenses |  |
Current incurral year | 1,325 |  | 1,148 |
Prior year's discount accretion | 55 |  | 57 |
Prior incurral year development [2] | (151) |  | (163) |
Total provision for unpaid losses and loss adjustment expenses [3] | 1,229 |  | 1,042 |
Payments |  |
Current incurral year | (350) |  | (278) |
Prior incurral years | (914) |  | (821) |
Total payments | (1,264) |  | (1,099) |
Ending liabilities for unpaid losses and loss adjustment expenses, net | 7,961 |  | 7,953 |
Reinsurance recoverables | 247 |  | 249 |
Ending liabilities for unpaid losses and loss adjustment expenses, gross | $ | 8,208 |  | $ | 8,202 |
[1]Includes a cumulative effect adjustment of $(1) representing an adjustment to the ACL recorded on adoption of accounting guidance for credit losses on January 1, 2020. For further information refer to 2020 10-K, Note 1 - Basis of Presentation and Significant Accounting Policies. [2]Prior incurral year development represents the change in estimated ultimate incurred losses and loss adjustment expenses for prior incurral years on a discounted basis. [3]Includes unallocated loss adjustment expenses ("ULAE") of $43 and $44 for the three months ended March 31, 2021 and 2020, respectively, that are recorded in insurance operating costs and other expenses in the Condensed Consolidated Statements of Operations

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- Definition Tabular disclosure of the activity in the reserve for settling insured claims and expenses incurred in the claims settlement process for the period. The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claim adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 + Details
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