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Investment Information (Tables) | 9 Months Ended
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Sep. 30, 2020
Disclosure Investment Information [Abstract] |
Summary of fair value and cost or amortized cost of available for sale securities | The following table summarizes the fair value and cost or amortized cost of the Company’s securities classified as available for sale:
| Estimated Fair Value |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Allowance for Expected Credit Losses (2) |  | Cost or Amortized Cost |  |
September 30, 2020 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities (1): |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 7,965,599 |  |  | $ | 390,839 |  |  | $ | (40,448) |  |  | $ | (1,742) |  |  | $ | 7,616,950 |  |  |
Mortgage backed securities | 717,081 |  |  | 12,456 |  |  | (3,373) |  |  | (336) |  |  | 708,334 |  |  |
Municipal bonds | 527,410 |  |  | 26,980 |  |  | (877) |  |  | (62) |  |  | 501,369 |  |  |
Commercial mortgage backed securities | 374,360 |  |  | 8,523 |  |  | (4,660) |  |  | (256) |  |  | 370,753 |  |  |
U.S. government and government agencies | 4,861,349 |  |  | 39,350 |  |  | (4,396) |  |  | — |  |  | 4,826,395 |  |  |
Non-U.S. government securities | 2,302,646 |  |  | 86,996 |  |  | (18,294) |  |  | — |  |  | 2,233,944 |  |  |
Asset backed securities | 1,767,192 |  |  | 30,026 |  |  | (21,729) |  |  | (1,537) |  |  | 1,760,432 |  |  |
Total | 18,515,637 |  |  | 595,170 |  |  | (93,777) |  |  | (3,933) |  |  | 18,018,177 |  |  |
Short-term investments | 2,039,097 |  |  | 1,807 |  |  | (954) |  |  | — |  |  | 2,038,244 |  |  |
Total | $ | 20,554,734 |  |  | $ | 596,977 |  |  | $ | (94,731) |  |  | $ | (3,933) |  |  | $ | 20,056,421 |  |  |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities (1): |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 6,406,591 |  |  | $ | 191,889 |  |  | $ | (12,793) |  |  |  |  | $ | 6,227,495 |  |  |
Mortgage backed securities | 562,309 |  |  | 9,669 |  |  | (931) |  |  |  |  | 553,571 |  |  |
Municipal bonds | 881,926 |  |  | 24,628 |  |  | (2,213) |  |  |  |  | 859,511 |  |  |
Commercial mortgage backed securities | 733,108 |  |  | 14,951 |  |  | (2,330) |  |  |  |  | 720,487 |  |  |
U.S. government and government agencies | 4,916,592 |  |  | 36,600 |  |  | (10,134) |  |  |  |  | 4,890,126 |  |  |
Non-U.S. government securities | 2,078,757 |  |  | 48,549 |  |  | (20,330) |  |  |  |  | 2,050,538 |  |  |
Asset backed securities | 1,683,753 |  |  | 24,017 |  |  | (4,724) |  |  |  |  | 1,664,460 |  |  |
Total | 17,263,036 |  |  | 350,303 |  |  | (53,455) |  |  |  |  | 16,966,188 |  |  |
Short-term investments | 956,546 |  |  | 811 |  |  | (1,548) |  |  |  |  | 957,283 |  |  |
Total | $ | 18,219,582 |  |  | $ | 351,114 |  |  | $ | (55,003) |  |  |  |  | $ | 17,923,471 |  |  |
(1) In securities lending transactions, the Company receives collateral in excess of the fair value of the fixed maturities pledged. For purposes of this table, the Company has excluded the collateral received under securities lending, at fair value and included the securities pledged under securities lending, at fair value. See “—Securities Lending Agreements.” (2) Effective January 1, 2020, the Company adopted ASU 2016-13 and as a result any credit impairment losses on the Company’s available-for-sale investments are recorded as an allowance, subject to reversal.
Summary of available for sale securities in a continual unrealized loss position | The following table summarizes, for all available for sale securities in an unrealized loss position, the fair value and gross unrealized loss by length of time the security has been in a continual unrealized loss position:
| Less than 12 Months |  | 12 Months or More |  | Total
| Estimated Fair Value |  | Gross Unrealized Losses |  | Estimated Fair Value |  | Gross Unrealized Losses |  | Estimated Fair Value |  | Gross Unrealized Losses
September 30, 2020 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities (1): |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 1,414,931 |  |  | $ | (38,353) |  |  | $ | 4,169 |  |  | $ | (2,095) |  |  | $ | 1,419,100 |  |  | $ | (40,448) |
Mortgage backed securities | 186,860 |  |  | (3,262) |  |  | 690 |  |  | (111) |  |  | 187,550 |  |  | (3,373) |
Municipal bonds | 36,469 |  |  | (877) |  |  | — |  |  | — |  |  | 36,469 |  |  | (877) |
Commercial mortgage backed securities | 179,780 |  |  | (4,601) |  |  | 2,850 |  |  | (59) |  |  | 182,630 |  |  | (4,660) |
U.S. government and government agencies | 1,386,590 |  |  | (4,396) |  |  | — |  |  | — |  |  | 1,386,590 |  |  | (4,396) |
Non-U.S. government securities | 921,890 |  |  | (18,294) |  |  | — |  |  | — |  |  | 921,890 |  |  | (18,294) |
Asset backed securities | 636,373 |  |  | (20,166) |  |  | 39,368 |  |  | (1,563) |  |  | 675,741 |  |  | (21,729) |
Total | 4,762,893 |  |  | (89,949) |  |  | 47,077 |  |  | (3,828) |  |  | 4,809,970 |  |  | (93,777) |
Short-term investments | 81,964 |  |  | (954) |  |  | — |  |  | — |  |  | 81,964 |  |  | (954) |
Total | $ | 4,844,857 |  |  | $ | (90,903) |  |  | $ | 47,077 |  |  | $ | (3,828) |  |  | $ | 4,891,934 |  |  | $ | (94,731) |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities (1): |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 675,131 |  |  | $ | (12,350) |  |  | $ | 37,671 |  |  | $ | (443) |  |  | $ | 712,802 |  |  | $ | (12,793) |
Mortgage backed securities | 102,887 |  |  | (927) |  |  | 203 |  |  | (4) |  |  | 103,090 |  |  | (931) |
Municipal bonds | 220,296 |  |  | (2,213) |  |  | — |  |  | — |  |  | 220,296 |  |  | (2,213) |
Commercial mortgage backed securities | 147,290 |  |  | (2,302) |  |  | 2,683 |  |  | (28) |  |  | 149,973 |  |  | (2,330) |
U.S. government and government agencies | 1,373,127 |  |  | (10,089) |  |  | 32,058 |  |  | (45) |  |  | 1,405,185 |  |  | (10,134) |
Non-U.S. government securities | 1,224,243 |  |  | (20,163) |  |  | 37,610 |  |  | (167) |  |  | 1,261,853 |  |  | (20,330) |
Asset backed securities | 441,522 |  |  | (3,334) |  |  | 48,313 |  |  | (1,390) |  |  | 489,835 |  |  | (4,724) |
Total | 4,184,496 |  |  | (51,378) |  |  | 158,538 |  |  | (2,077) |  |  | 4,343,034 |  |  | (53,455) |
Short-term investments | 95,777 |  |  | (1,548) |  |  | — |  |  | — |  |  | 95,777 |  |  | (1,548) |
Total | $ | 4,280,273 |  |  | $ | (52,926) |  |  | $ | 158,538 |  |  | $ | (2,077) |  |  | $ | 4,438,811 |  |  | $ | (55,003) |
(1) In securities lending transactions, the Company receives collateral in excess of the fair value of the fixed maturities pledged. For purposes of this table, the Company has excluded the collateral received under securities lending, at fair value and included the securities pledged under securities lending, at fair value. See “—Securities Lending Agreements.”
Contractual maturities of the Company's fixed maturities and fixed maturities pledged under securities lending arrangements | The contractual maturities of the Company’s fixed maturities are shown in the following table. Expected maturities, which are management’s best estimates, will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.
|  | September 30, 2020 |  | December 31, 2019
Maturity |  | Estimated Fair Value |  | Amortized Cost |  | Estimated Fair Value |  | Amortized Cost
Due in one year or less |  | $ | 318,767 |  |  | $ | 312,569 |  |  | $ | 428,659 |  |  | $ | 423,617 |
Due after one year through five years |  | 9,937,129 |  |  | 9,698,743 |  |  | 10,126,403 |  |  | 9,996,206 |
Due after five years through 10 years |  | 4,849,248 |  |  | 4,641,483 |  |  | 3,317,535 |  |  | 3,219,567 |
Due after 10 years |  | 551,860 |  |  | 525,863 |  |  | 411,269 |  |  | 388,280 |
|  | 15,657,004 |  |  | 15,178,658 |  |  | 14,283,866 |  |  | 14,027,670 |
Mortgage backed securities |  | 717,081 |  |  | 708,334 |  |  | 562,309 |  |  | 553,571 |
Commercial mortgage backed securities |  | 374,360 |  |  | 370,753 |  |  | 733,108 |  |  | 720,487 |
Asset backed securities |  | 1,767,192 |  |  | 1,760,432 |  |  | 1,683,753 |  |  | 1,664,460 |
Total (1) |  | $ | 18,515,637 |  |  | $ | 18,018,177 |  |  | $ | 17,263,036 |  |  | $ | 16,966,188 |
(1) In securities lending transactions, the Company receives collateral in excess of the fair value of the fixed maturities pledged. For purposes of this table, the Company has excluded the collateral received under securities lending, at fair value and included the securities pledged under securities lending, at fair value. See “—Securities Lending Agreements.”
Securities lending transactions accounted for as secured borrowings, by significant investment category | The carrying value of collateral held under the Company’s securities lending transactions by significant investment category and remaining contractual maturity of the underlying agreements is as follows:
|  | Remaining Contractual Maturity of the Agreements
|  | Overnight and Continuous |  | Less than 30 Days |  | 30-90 Days |  | 90 Days or More |  | Total
September 30, 2020 |  |  |  |  |  |  |  |  |  |
U.S. government and government agencies |  | $ | 64,251 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 64,251 |
Corporate bonds |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Equity securities |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 64,251 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 64,251 |
Gross amount of recognized liabilities for securities lending in offsetting disclosure in note 9 |  | $ | — |
Amounts related to securities lending not included in offsetting disclosure in note 9 |  | $ | 64,251 |
December 31, 2019 |  |  |  |  |  |  |  |  |  |
U.S. government and government agencies |  | $ | 240,332 |  |  | $ | — |  |  | $ | 115,973 |  |  | $ | — |  |  | $ | 356,305 |
Corporate bonds |  | 2,570 |  |  | — |  |  | — |  |  | — |  |  | 2,570 |
Equity securities |  | 29,491 |  |  | — |  |  | — |  |  | — |  |  | 29,491 |
Total |  | $ | 272,393 |  |  | $ | — |  |  | $ | 115,973 |  |  | $ | — |  |  | $ | 388,366 |
Gross amount of recognized liabilities for securities lending in offsetting disclosure in note 9 |  | $ | — |
Amounts related to securities lending not included in offsetting disclosure in note 9 |  | $ | 388,366 |
Summary of other investments | The following table summarizes the Company’s other investments which are included in investments accounted for using the fair value option, by strategy:
| September 30, 2020 |  | December 31, 2019
Term loan investments | $ | 1,202,526 |  |  | $ | 1,326,018 |
Lending | 575,623 |  |  | 602,841 |
Credit related funds | 98,121 |  |  | 123,020 |
Energy | 65,330 |  |  | 97,402 |
Investment grade fixed income | 114,784 |  |  | 151,594 |
Infrastructure | 60,579 |  |  | 61,786 |
Private equity | 34,983 |  |  | 49,376 |
Real estate | 17,951 |  |  | 17,279 |
Total | $ | 2,169,897 |  |  | $ | 2,429,316 |
Summary of investments accounted for using equity method | The following table summarizes the Company’s investments accounted for using the equity method, by strategy:
| September 30, 2020 |  | December 31, 2019
Credit related funds | $ | 687,178 |  |  | $ | 428,437 |
Equities | 323,670 |  |  | 293,686 |
Real estate | 246,998 |  |  | 246,851 |
Lending | 141,305 |  |  | 202,690 |
Private equity | 214,357 |  |  | 144,983 |
Infrastructure | 156,029 |  |  | 235,033 |
Energy | 114,165 |  |  | 108,716 |
Total | $ | 1,883,702 |  |  | $ | 1,660,396 |
Summary of assets and liabilities accounted for using the fair value option | The following table summarizes the Company’s assets which are accounted for using the fair value option:
| September 30, 2020 |  | December 31, 2019
Fixed maturities | $ | 1,019,529 |  |  | $ | 754,452 |
Other investments | 2,169,897 |  |  | 2,429,316 |
Short-term investments | 468,704 |  |  | 377,014 |
Equity securities | 91,445 |  |  | 102,695 |
Investments accounted for using the fair value option | $ | 3,749,575 |  |  | $ | 3,663,477 |
Summary of investments in limited partnership interests where the Company has a variable interest | The following table summarizes investments in limited partnership interests where the Company has a variable interest by balance sheet line item:
| September 30, 2020 |  | December 31, 2019
Investments accounted for using the equity method (1) | 1,883,702 |  |  | 1,660,396 |
Investments accounted for using the fair value option (2) | 180,409 |  |  | 188,283 |
Total | $ | 2,064,111 |  |  | $ | 1,848,679 |
(1) Aggregate unfunded commitments were $1.59 billion at September 30, 2020, compared to $1.36 billion at December 31, 2019. (2) Aggregate unfunded commitments were $36.7 million at September 30, 2020, compared to $41.7 million at December 31, 2019.
Components of net investment income | The components of net investment income were derived from the following sources:
| September 30,
| 2020 |  | 2019
Three Months Ended |  |  |
Fixed maturities | $ | 98,344 |  |  | $ | 126,889 |
Term loans | 22,459 |  |  | 24,236 |
Equity securities | 6,659 |  |  | 3,992 |
Short-term investments | 1,332 |  |  | 3,834 |
Other (1) | 22,060 |  |  | 22,704 |
Gross investment income | 150,854 |  |  | 181,655 |
Investment expenses | (22,342) |  |  | (20,167) |
Net investment income | $ | 128,512 |  |  | $ | 161,488 |
Nine Months Ended |  |  |
Fixed maturities | $ | 318,582 |  |  | $ | 381,706 |
Term loans | 66,141 |  |  | 73,582 |
Equity securities | 18,885 |  |  | 11,348 |
Short-term investments | 9,611 |  |  | 11,872 |
Other (1) | 57,926 |  |  | 62,423 |
Gross investment income | 471,145 |  |  | 540,931 |
Investment expenses | (65,995) |  |  | (67,456) |
Net investment income | $ | 405,150 |  |  | $ | 473,475 |
(1) Includes income distributions from investment funds and other items.
Summary of net realized gains (losses), excluding other-than-temporary impairment provisions | Net realized gains (losses), which include changes in the allowance for credit losses on financial assets and net impairment losses recognized in earnings were as follows:
| September 30,
| 2020 |  | 2019
Three Months Ended |  |  |
Available for sale securities: |  |  |
Gross gains on investment sales | $ | 104,733 |  |  | $ | 73,685 |
Gross losses on investment sales | (16,862) |  |  | (30,561) |
Change in fair value of assets and liabilities accounted for using the fair value option: |  |  |
Fixed maturities | 34,115 |  |  | (3,895) |
Other investments | 61,622 |  |  | (21,778) |
Equity securities | 4,048 |  |  | (1,231) |
Short-term investments | 3,377 |  |  | (1,941) |
Equity securities, at fair value: |  |  |
Net realized gains (losses) on sales during the period | 26,549 |  |  | 5,217 |
Net unrealized gains (losses) on equity securities still held at reporting date | 33,562 |  |  | (1,206) |
Allowance for credit losses: |  |  |
Investments related | 1,332 |  |  | — |
Underwriting related | 351 |  |  | — |
Net impairment losses | — |  |  | (1,163) |
Derivative instruments (1) | 20,369 |  |  | 42,893 |
Other | 7,303 |  |  | 1,335 |
Net realized gains (losses) | $ | 280,499 |  |  | $ | 61,355 |
Nine Months Ended |  |  |
Available for sale securities: |  |  |
Gross gains on investment sales | $ | 515,086 |  |  | $ | 192,140 |
Gross losses on investment sales | (98,654) |  |  | (77,498) |
Change in fair value of assets and liabilities accounted for using the fair value option: |  |  |
Fixed maturities | (25,370) |  |  | 38,682 |
Other investments | (67,608) |  |  | (37,363) |
Equity securities | 5,803 |  |  | 9,449 |
Short-term investments | (1,936) |  |  | (2,613) |
Equity securities, at fair value: |  |  |
Net realized gains (losses) on sales during the period | 7,760 |  |  | 9,503 |
Net unrealized gains (losses) on equity securities still held at reporting date | 3,682 |  |  | 58,562 |
Allowance for credit losses: |  |  |
Investments related | (4,763) |  |  | — |
Underwriting related | (8,753) |  |  | — |
Net impairments losses | (533) |  |  | (2,521) |
Derivative instruments (1) | 146,722 |  |  | 142,730 |
Other | (1,309) |  |  | (8,703) |
Net realized gains (losses) | $ | 470,127 |  |  | $ | 322,368 |
(1) See note 9 for information on the Company’s derivative instruments.
Rollforward of the allowance for expected credit losses of securities classified as available for sale | The following table provides a roll forward of the allowance for expected credit losses of the Company’s securities classified as available for sale:
|  | September 30, 2020
|  | Structured Securities (1) |  | Municipal Bonds |  | Corporate Bonds |  | Short Term Investments |  | Total
Three Months Ended |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 1,726 |  |  | $ | 28 |  |  | $ | 4,115 |  |  | $ | — |  |  | $ | 5,869 |
Cumulative effect of accounting change |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Additions for current-period provision for expected credit losses |  | 27 |  |  | — |  |  | 202 |  |  | — |  |  | 229 |
Additions (reductions) for previously recognized expected credit losses |  | 403 |  |  | 33 |  |  | (1,996) |  |  | — |  |  | (1,560) |
Reductions due to disposals |  | (28) |  |  | — |  |  | (577) |  |  | — |  |  | (605) |
Write-offs charged against the allowance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at end of period |  | $ | 2,128 |  |  | $ | 61 |  |  | $ | 1,744 |  |  | $ | — |  |  | $ | 3,933 |
Nine Months Ended |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Cumulative effect of accounting change |  | 517 |  |  | — |  |  | 117 |  |  | — |  |  | 634 |
Additions for current-period provision for expected credit losses |  | 2,868 |  |  | 67 |  |  | 7,643 |  |  | — |  |  | 10,578 |
Additions (reductions) for previously recognized expected credit losses |  | (903) |  |  | 8 |  |  | (4,920) |  |  | — |  |  | (5,815) |
Reductions due to disposals |  | (354) |  |  | (14) |  |  | (1,096) |  |  | — |  |  | (1,464) |
Write-offs charged against the allowance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at end of period |  | $ | 2,128 |  |  | $ | 61 |  |  | $ | 1,744 |  |  | $ | — |  |  | $ | 3,933 |
(1) Includes asset backed securities, mortgage backed securities and commercial mortgage backed securities.
Summary of restricted assets | The following table details the value of the Company’s restricted assets:
| September 30, 2020 |  | December 31, 2019
Assets used for collateral or guarantees: |  |  |
Affiliated transactions | $ | 4,829,252 |  |  | $ | 4,526,761 |
Third party agreements | 2,636,097 |  |  | 2,278,248 |
Deposits with U.S. regulatory authorities | 942,480 |  |  | 797,371 |
Deposits with non-U.S. regulatory authorities | 179,726 |  |  | 119,238 |
Total restricted assets | $ | 8,587,555 |  |  | $ | 7,721,618 |
Reconciliation of cash and restricted cash | The following table details reconciliation of cash and restricted cash within the Consolidated Balance Sheets:
| September 30, 2020 |  | December 31, 2019
Cash | $ | 976,398 |  |  | $ | 726,230 |
Restricted cash (included in ‘other assets’) | $ | 210,575 |  |  | $ | 177,468 |
Cash and restricted cash | $ | 1,186,973 |  |  | $ | 903,698 |

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