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Investment Information (Tables) | 12 Months Ended
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Dec. 31, 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
December 31, 2020 |  |  |  |  |  |  |  |  |
Fixed maturities (1): |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 7,856,571 |  |  | $ | 414,247 |  |  | $ | (34,388) |  |  | $ | (896) |  |  | $ | 7,477,608 |
Mortgage backed securities | 630,001 |  |  | 8,939 |  |  | (5,028) |  |  | (278) |  |  | 626,368 |
Municipal bonds | 494,522 |  |  | 27,291 |  |  | (3,835) |  |  | (11) |  |  | 471,077 |
Commercial mortgage backed securities | 389,900 |  |  | 8,722 |  |  | (2,954) |  |  | (122) |  |  | 384,254 |
U.S. government and government agencies | 5,557,077 |  |  | 22,612 |  |  | (12,611) |  |  | — |  |  | 5,547,076 |
Non-U.S. government securities | 2,433,733 |  |  | 153,891 |  |  | (8,060) |  |  | — |  |  | 2,287,902 |
Asset backed securities | 1,634,804 |  |  | 19,225 |  |  | (10,715) |  |  | (1,090) |  |  | 1,627,384 |
Total | 18,996,608 |  |  | 654,927 |  |  | (77,591) |  |  | (2,397) |  |  | 18,421,669 |
Short-term investments | 1,924,922 |  |  | 2,693 |  |  | (2,063) |  |  | — |  |  | 1,924,292 |
Total | $ | 20,921,530 |  |  | $ | 657,620 |  |  | $ | (79,654) |  |  | $ | (2,397) |  |  | $ | 20,345,961 |
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. See note 3.
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
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities (1): |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 747,442 |  |  | $ | (33,086) |  |  | $ | 3,934 |  |  | $ | (1,302) |  |  | $ | 751,376 |  |  | $ | (34,388) |
Mortgage backed securities | 284,619 |  |  | (4,788) |  |  | 3,637 |  |  | (240) |  |  | 288,256 |  |  | (5,028) |
Municipal bonds | 67,937 |  |  | (3,835) |  |  | — |  |  | — |  |  | 67,937 |  |  | (3,835) |
Commercial mortgage backed securities | 126,624 |  |  | (2,916) |  |  | 2,655 |  |  | (38) |  |  | 129,279 |  |  | (2,954) |
U.S. government and government agencies | 1,285,907 |  |  | (12,611) |  |  | — |  |  | — |  |  | 1,285,907 |  |  | (12,611) |
Non-U.S. government securities | 543,844 |  |  | (7,658) |  |  | 2,441 |  |  | (402) |  |  | 546,285 |  |  | (8,060) |
Asset backed securities | 634,470 |  |  | (9,110) |  |  | 57,737 |  |  | (1,605) |  |  | 692,207 |  |  | (10,715) |
Total | 3,690,843 |  |  | (74,004) |  |  | 70,404 |  |  | (3,587) |  |  | 3,761,247 |  |  | (77,591) |
Short-term investments | 97,920 |  |  | (2,063) |  |  | — |  |  | — |  |  | 97,920 |  |  | (2,063) |
Total | $ | 3,788,763 |  |  | $ | (76,067) |  |  | $ | 70,404 |  |  | $ | (3,587) |  |  | $ | 3,859,167 |  |  | $ | (79,654) |
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 and reinvested and included the fixed maturities pledged. See “—Securities Lending Agreements.”
Contractual maturities of the Company's fixed maturities and fixed maturities pledged under securities lending arrangements |
|  | December 31, 2020 |  | December 31, 2019
Maturity |  | Estimated Fair Value |  | Amortized Cost |  | Estimated Fair Value |  | Amortized Cost
Due in one year or less |  | $ | 348,200 |  |  | $ | 339,951 |  |  | $ | 428,659 |  |  | $ | 423,617 |
Due after one year through five years |  | 10,629,959 |  |  | 10,340,819 |  |  | 10,126,403 |  |  | 9,996,206 |
Due after five years through 10 years |  | 4,881,564 |  |  | 4,654,754 |  |  | 3,317,535 |  |  | 3,219,567 |
Due after 10 years |  | 482,180 |  |  | 448,139 |  |  | 411,269 |  |  | 388,280 |
|  | 16,341,903 |  |  | 15,783,663 |  |  | 14,283,866 |  |  | 14,027,670 |
Mortgage backed securities |  | 630,001 |  |  | 626,368 |  |  | 562,309 |  |  | 553,571 |
Commercial mortgage backed securities |  | 389,900 |  |  | 384,254 |  |  | 733,108 |  |  | 720,487 |
Asset backed securities |  | 1,634,804 |  |  | 1,627,384 |  |  | 1,683,753 |  |  | 1,664,460 |
Total (1) |  | $ | 18,996,608 |  |  | $ | 18,421,669 |  |  | $ | 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 and reinvested and included the fixed maturities pledged. See “—Securities Lending Agreements.”
Summary of securities lending transactions accounted for as secured borrowings, with significant investment categories | The Company’s securities lending transactions were accounted for as secured borrowings with significant investment categories as follows:
|  | Remaining Contractual Maturity of the Agreements
|  | Overnight and Continuous |  | Less than 30 Days |  | 30-90 Days |  | 90 Days or More |  | Total
December 31, 2020 |  |  |  |  |  |  |  |  |  |
U.S. government and government agencies |  | $ | 142,317 |  |  | $ | — |  |  | $ | 139,290 |  |  | $ | — |  |  | $ | 281,607 |
Corporate bonds |  | 3,021 |  |  | — |  |  | — |  |  | — |  |  | 3,021 |
Equity securities |  | 16,461 |  |  | — |  |  | — |  |  | — |  |  | 16,461 |
Total |  | $ | 161,799 |  |  | $ | — |  |  | $ | 139,290 |  |  | $ | — |  |  | $ | 301,089 |
Gross amount of recognized liabilities for securities lending in offsetting disclosure in Note 11 |  | — |
Amounts related to securities lending not included in offsetting disclosure in Note 11 |  | $ | 301,089 |
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 11 |  | — |
Amounts related to securities lending not included in offsetting disclosure in Note 11 |  | $ | 388,366 |
Summary of other investments, including available for sale and fair value option components | The following table summarizes the Company’s other investments, as detailed in the previous table, by strategy:
| December 31,
| 2020 |  | 2019
Term loan investments | 1,231,731 |  |  | 1,326,018 |
Lending | 572,636 |  |  | 602,841 |
Credit related funds | 90,780 |  |  | 123,020 |
Energy | 65,813 |  |  | 97,402 |
Investment grade fixed income | 138,646 |  |  | 151,594 |
Infrastructure | 165,516 |  |  | 61,786 |
Private equity | 48,750 |  |  | 49,376 |
Real estate | 18,013 |  |  | 17,279 |
Total | $ | 2,331,885 |  |  | $ | 2,429,316 |
Summary information for investments accounted for using the equity method | The following table summarizes the Company’s investments accounted for using the equity method, by strategy:
| December 31,
| 2020 |  | 2019
Credit related funds | $ | 740,060 |  |  | $ | 428,437 |
Equities | 343,058 |  |  | 293,686 |
Real estate | 258,518 |  |  | 246,851 |
Lending | 179,629 |  |  | 202,690 |
Private equity | 235,289 |  |  | 144,983 |
Infrastructure | 175,882 |  |  | 235,033 |
Energy | 115,453 |  |  | 108,716 |
Total | $ | 2,047,889 |  |  | $ | 1,660,396 |
In applying the equity method, investments are initially recorded at cost and are subsequently adjusted based on the Company’s proportionate share of the net income or loss of the funds (which include changes in the fair value of the underlying securities in the funds). Such investments are generally recorded on a one to three month lag based on the availability of reports from the investment funds. A summary of financial information for the Company’s investment funds accounted for using the equity method is as follows:
| December 31,
| 2020 |  | 2019
Invested assets | $ | 44,131,377 |  |  | $ | 26,383,370 |
Total assets | 49,078,464 |  |  | 28,039,181 |
Total liabilities | 6,054,189 |  |  | 3,595,695 |
Net assets | $ | 43,024,275 |  |  | $ | 24,443,486 |
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
Total revenues | $ | 5,762,098 |  |  | $ | 164,669 |  |  | $ | 4,565,354 |
Total expenses | 1,656,029 |  |  | 528,762 |  |  | 1,135,602 |
Net income (loss) | $ | 4,106,069 |  |  | $ | (364,093) |  |  | $ | 3,429,752 |
Summary of assets and liabilities accounted for using the fair value option | The following table summarizes the Company’s other investments and other investable assets:
| December 31,
| 2020 |  | 2019
Fixed maturities | $ | 843,354 |  |  | $ | 754,452 |
Other investments | 2,331,885 |  |  | 2,429,316 |
Short-term investments | 557,008 |  |  | 377,014 |
Equity securities | 92,549 |  |  | 102,695 |
Investments accounted for using the fair value option | 3,824,796 |  |  | 3,663,477 |
Other investable assets (1) | 500,000 |  |  | — |
Total other investments | $ | 4,324,796 |  |  | $ | 3,663,477 |
(1) Participation interests in a receivable of a reverse repurchase agreement
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 item:
| December 31,
| 2020 |  | 2019
Investments accounted for using the equity method (1) | $ | 2,047,889 |  |  | $ | 1,660,396 |
Investments accounted for using the fair value option (2) | 184,720 |  |  | 188,283 |
Total | $ | 2,232,609 |  |  | $ | 1,848,679 |
(1) Aggregate unfunded commitments were $1.8 billion at December 31, 2020, compared to $1.4 billion at December 31, 2019. (2) Aggregate unfunded commitments were $35.6 million at December 31, 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:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
Fixed maturities | $ | 412,481 |  |  | $ | 505,399 |  |  | $ | 470,912 |
Term loans | 84,149 |  |  | 98,949 |  |  | 87,926 |
Equity securities | 28,958 |  |  | 15,857 |  |  | 13,154 |
Short-term investments | 10,840 |  |  | 15,820 |  |  | 18,793 |
Other (1) | 72,395 |  |  | 80,618 |  |  | 64,942 |
Gross investment income | 608,823 |  |  | 716,643 |  |  | 655,727 |
Investment expenses | (89,215) |  |  | (88,905) |  |  | (92,094) |
Net investment income | $ | 519,608 |  |  | $ | 627,738 |  |  | $ | 563,633 |
(1) Includes income distributions from investment funds and other items.
Summary of net realized gains (losses) | Net realized gains (losses) were as follows:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
Available for sale securities: |  |  |  |  |
Gross gains on investment sales | $ | 595,941 |  |  | $ | 235,655 |  |  | $ | 69,299 |
Gross losses on investment sales | (117,282) |  |  | (104,612) |  |  | (223,123) |
Change in fair value of assets and liabilities accounted for using the fair value option: |  |  |  |  |
Fixed maturities | 15,881 |  |  | 41,910 |  |  | (90,898) |
Other investments | 13,656 |  |  | (35,734) |  |  | (90,778) |
Equity securities | 14,629 |  |  | 15,869 |  |  | (5,984) |
Short-term investments | 2,279 |  |  | 3,801 |  |  | (461) |
Equity securities, at fair value (1): |  |  |  |  |
Net realized gains (losses) on securities sold | 26,849 |  |  | 11,313 |  |  | (40,117) |
Net unrealized gains (losses) on equity securities still held at reporting date | 102,394 |  |  | 97,768 |  |  | (22,828) |
Allowance for credit losses:(3) |  |  |  |  |
Investments related | (3,597) |  |  | — |  |  | — |
Underwriting related | (10,007) |  |  | — |  |  | — |
Net impairment losses | (533) |  |  | (3,165) |  |  | (2,829) |
Derivative instruments (2) | 179,675 |  |  | 119,741 |  |  | 15,636 |
Other | 3,575 |  |  | (19,348) |  |  | (16,090) |
Net realized gains (losses) | $ | 823,460 |  |  | $ | 363,198 |  |  | $ | (408,173) |
(1) Effective January 1, 2018, changes in fair value on equity securities are recorded through net income. (2) See Note 11 for information on the Company’s derivative instruments. (3) Adoption of ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326)” See note 3.
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:
|  | Year Ended December 31, 2020
|  | Structured Securities (1) |  | Municipal Bonds |  | Corporate Bonds |  |  |  | Total
Balance at beginning of period |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | — |
Cumulative effect of accounting change (2) |  | 517 |  |  | — |  |  | 117 |  |  |  |  | 634 |
Additions for current-period provision for expected credit losses |  | 2,942 |  |  | 67 |  |  | 7,644 |  |  |  |  | 10,653 |
Additions (reductions) for previously recognized expected credit losses |  | (1,398) |  |  | 6 |  |  | (5,638) |  |  |  |  | (7,030) |
Reductions due to disposals |  | (571) |  |  | (62) |  |  | (1,227) |  |  |  |  | (1,860) |
Write-offs charged against the allowance |  | — |  |  | — |  |  | — |  |  |  |  | — |
Balance at end of period |  | $ | 1,490 |  |  | $ | 11 |  |  | $ | 896 |  |  |  |  | $ | 2,397 |
(1) Includes asset backed securities, mortgage backed securities and commercial mortgage backed securities. (2) Adoption of ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326)” See note 3
Summary of restricted assets | The following table details the value of the Company’s restricted assets:
| December 31,
| 2020 |  | 2019
Assets used for collateral or guarantees: |  |  |
Affiliated transactions | $ | 4,643,334 |  |  | $ | 4,526,761 |
Third party agreements | 3,083,324 |  |  | 2,278,248 |
Deposits with U.S. regulatory authorities | 827,552 |  |  | 797,371 |
Deposits with non-U.S. regulatory authorities | 179,099 |  |  | 119,238 |
Total restricted assets | $ | 8,733,309 |  |  | $ | 7,721,618 |
Reconciliation of cash and restricted cash | The following table details reconciliation of cash and restricted cash within the Consolidated Balance Sheets:
| December 31,
| 2020 |  | 2019 |  | 2018
Cash | $ | 906,448 |  |  | $ | 726,230 |  |  | $ | 646,556 |
Restricted cash (included in ‘other assets’) | 384,096 |  |  | 177,468 |  |  | 78,087 |
Cash and restricted cash | $ | 1,290,544 |  |  | $ | 903,698 |  |  | $ | 724,643 |

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