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Investment Information (Tables)

12 Months Ended

Dec. 31, 2021

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, 2021
Fixed maturities:
Corporate bonds			$	6,553,333					$	104,170					$	(69,194)					$	(2,037)					$	6,520,394
Mortgage backed securities			408,477						2,825						(5,410)						(48)						411,110
Municipal bonds			404,666						18,724						(1,409)						(2)						387,353
Commercial mortgage backed securities			1,046,484						1,740						(3,117)						(6)						1,047,867
U.S. government and government agencies			4,772,764						10,076						(45,967)						—						4,808,655
Non-U.S. government securities			2,120,294						54,048						(34,749)						(82)						2,101,077
Asset backed securities			2,692,091						6,540						(11,108)						(708)						2,697,367
Total			17,998,109						198,123						(170,954)						(2,883)						17,973,823
Short-term investments			1,734,716						568						(590)						—						1,734,738
Total			$	19,732,825					$	198,691					$	(171,544)					$	(2,883)					$	19,708,561
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

(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.” In 2021, the Company terminated its securities lending program and no longer enters into securities lending agreements with financial institutions.

(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
December 31, 2021
Fixed maturities:
Corporate bonds			$	3,639,582					$	(63,938)					$	98,867					$	(5,256)					$	3,738,449					$	(69,194)
Mortgage backed securities			222,176						(3,545)						46,809						(1,865)						268,985						(5,410)
Municipal bonds			26,665						(385)						16,361						(1,024)						43,026						(1,409)
Commercial mortgage backed securities			675,603						(2,805)						5,908						(312)						681,511						(3,117)
U.S. government and government agencies			4,211,621						(44,180)						33,373						(1,787)						4,244,994						(45,967)
Non-U.S. government securities			1,511,301						(31,983)						62,957						(2,766)						1,574,258						(34,749)
Asset backed securities			1,667,002						(9,853)						33,082						(1,255)						1,700,084						(11,108)
Total			11,953,950						(156,689)						297,357						(14,265)						12,251,307						(170,954)
Short-term investments			284,733						(590)						—						—						284,733						(590)
Total			$	12,238,683					$	(157,279)					$	297,357					$	(14,265)					$	12,536,040					$	(171,544)
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)

(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.” In 2021, the Company terminated its securities lending program and no longer enters into securities lending agreements with financial institutions.

Contractual maturities of the Company's fixed maturities and fixed maturities pledged under securities lending arrangements

						December 31, 2021												December 31, 2020
Maturity						Estimated Fair Value						Amortized Cost						Estimated Fair Value						Amortized Cost
Due in one year or less						$	300,889					$	299,772					$	348,200					$	339,951
Due after one year through five years						8,355,255						8,339,387						10,629,959						10,340,819
Due after five years through 10 years						4,689,155						4,684,393						4,881,564						4,654,754
Due after 10 years						505,758						493,927						482,180						448,139
						13,851,057						13,817,479						16,341,903						15,783,663
Mortgage backed securities						408,477						411,110						630,001						626,368
Commercial mortgage backed securities						1,046,484						1,047,867						389,900						384,254
Asset backed securities						2,692,091						2,697,367						1,634,804						1,627,384
Total (1)						$	17,998,109					$	17,973,823					$	18,996,608					$	18,421,669

(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.” In 2021, the Company terminated its securities lending program and no longer enters into securities lending agreements with financial institutions.

Summary of securities lending transactions accounted for as secured borrowings, with significant investment categories

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 was as follows at December 31, 2020 (no balances at December 31, 2021 due to the termination of the program):

						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

Components of net investment income

The components of net investment income were derived from the following sources:

			Year Ended December 31,
			2021						2020						2019
Fixed maturities			$	330,061					$	412,481					$	505,399
Term loans			34,843						84,149						98,949
Equity securities			42,396						28,958						15,857
Short-term investments			6,928						10,840						15,820
Other (1)			62,895						72,395						80,618
Gross investment income			477,123						608,823						716,643
Investment expenses			(88,005)						(89,215)						(88,905)
Net investment income			$	389,118					$	519,608					$	627,738

(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,
			2021						2020						2019
Available for sale securities:
Gross gains on investment sales			$	313,886					$	595,941					$	235,655
Gross losses on investment sales			(156,791)						(117,282)						(104,612)
Change in fair value of assets and liabilities accounted for using the fair value option:
Fixed maturities			7,953						15,881						41,910
Other investments			116,781						13,656						(35,734)
Equity securities			13,028						14,629						15,869
Short-term investments			601						2,279						3,801
Equity securities, at fair value :
Net realized gains (losses) on securities sold			122,606						26,849						11,313
Net unrealized gains (losses) on equity securities still held at reporting date			48,746						102,394						97,768
Allowance for credit losses:
Investments related			(2,100)						(3,597)						—
Underwriting related			1,062						(10,007)						—
Net impairment losses			—						(533)						(3,165)
Derivative instruments (1)			(32,390)						179,675						119,741
Other (2)			(53,537)						3,575						(19,348)
Net realized gains (losses)			$	379,845					$	823,460					$	363,198

(1)    See Note 11 for information on the Company’s derivative instruments.

(2)    2021 periods reflected $33.1 million of losses related to the Company’s

deconsolidation of Somers.

Other investments

The following table summarizes the Company’s other investments and other investable assets:

			December 31,
			2021						2020
Fixed maturities			$	416,698					$	843,354
Other investments			1,432,553						2,331,885
Short-term investments			97,806						557,008
Equity securities			26,493						92,549
Investments accounted for using the fair value option			1,973,550						3,824,796
Other investable assets (1)			—						500,000
Total other investments			$	1,973,550					$	4,324,796

(1) Participation interests in a receivable of a reverse repurchase agreement.

The following table summarizes the Company’s other investments, as detailed in the previous table, by strategy:

			December 31,
			2021						2020
Lending			536,345						572,636
Term loan investments			484,950						1,231,731
Investment grade fixed income			147,810						138,646
Private equity			91,126						48,750
Energy			81,692						65,813
Credit related funds			70,278						90,780
Infrastructure			20,352						165,516
Real estate			—						18,013
Total			$	1,432,553					$	2,331,885

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,
			2021						2020
Credit related funds			$	1,022,334					$	740,060
Private equity			436,042						235,289
Real estate			396,395						258,518
Equities			395,090						343,058
Lending			376,649						179,629
Infrastructure			230,070						175,882
Energy			119,141						115,453
Fixed income			101,890						—
Total			$	3,077,611					$	2,047,889

A summary of financial information for the Company’s investment funds and operating affiliates accounted for using the equity method is as follows:

			December 31,
			2021						2020
Invested assets			$	58,508,009					$	44,131,377
Total assets			69,648,905						49,078,464
Total liabilities			17,944,325						6,054,189
Net assets			$	51,704,580					$	43,024,275

			Year Ended December 31,
			2021						2020						2019
Total revenues			$	11,785,949					$	5,762,098					$	164,669
Total expenses			3,238,606						1,656,029						528,762
Net income (loss)			$	8,547,343					$	4,106,069					$	(364,093)

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,
			2021						2020
Investments accounted for using the equity method (1)			$	3,077,611					$	2,047,889
Investments accounted for using the fair value option (2)			170,595						184,720
Total			$	3,248,206					$	2,232,609

(1)     Aggregate unfunded commitments were $2.6 billion at December 31, 2021, compared to $1.8 billion at December 31, 2020.

(2)    Aggregate unfunded commitments were $18.8 million at December 31, 2021, compared to $35.6 million at December 31, 2020.

Roll forward 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, 2021						Structured Securities (1)						Municipal Bonds						Corporate Bonds												Total
Balance at beginning of period						$	1,490					$	11					$	896											$	2,397
Additions for current-period provision for expected credit losses						602						—						2,858												3,460
Additions (reductions) for previously recognized expected credit losses						(847)						(9)						(320)												(1,176)
Reductions due to disposals (3)						(443)						—						(1,355)												(1,798)
Balance at end of period						$	802					$	2					$	2,079											$	2,883
Year Ended December 31, 2020
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)
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)”.

(3)    Reduction for the 2021 periods primarily related to the Company’s deconsolidation of Somers.

Summary of restricted assets

The following table details the value of the Company’s restricted assets:

			December 31,
			2021						2020
Assets used for collateral or guarantees:
Affiliated transactions			$	4,223,955					$	4,643,334
Third party agreements			2,721,160						3,083,324
Deposits with U.S. regulatory authorities			798,100						827,552
Deposits with non-U.S. regulatory authorities			506,517						179,099
Total restricted assets (1)			$	8,249,732					$	8,733,309

(1) 2020 balances included $1.036 billion related to Somers. See note 12.

Reconciliation of cash and restricted cash

The following table details reconciliation of cash and restricted cash within the Consolidated Balance Sheets:

			December 31,
			2021						2020						2019
Cash			$	858,668					$	906,448					$	726,230
Restricted cash (included in ‘other assets’)			456,103						384,096						177,468
Cash and restricted cash			$	1,314,771					$	1,290,544					$	903,698

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Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=123419778&loc=SL6759159-111685

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=123419778&loc=d3e5747-111685

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=123419778&loc=SL6228884-111685

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=123419778&loc=d3e5728-111685

+ Details

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