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Investment Information (Tables) | 12 Months Ended
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Dec. 31, 2022
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 |  | Cost or Amortized Cost
December 31, 2022 |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 8,020,128 |  |  | $ | 55,468 |  |  | $ | (781,353) |  |  | $ | (29,950) |  |  | $ | 8,775,963 |
Mortgage backed securities | 795,391 |  |  | 4,933 |  |  | (86,587) |  |  | 2 |  |  | 877,043 |
Municipal bonds | 419,166 |  |  | 3,149 |  |  | (33,360) |  |  | (100) |  |  | 449,477 |
Commercial mortgage backed securities | 1,047,275 |  |  | 608 |  |  | (57,667) |  |  | (3,415) |  |  | 1,107,749 |
U.S. government and government agencies | 5,161,193 |  |  | 14,891 |  |  | (342,963) |  |  | — |  |  | 5,489,265 |
Non-U.S. government securities | 2,312,819 |  |  | 8,870 |  |  | (237,846) |  |  | (1,882) |  |  | 2,543,677 |
Asset backed securities | 1,926,817 |  |  | 761 |  |  | (106,623) |  |  | (6,010) |  |  | 2,038,689 |
Total | 19,682,789 |  |  | 88,680 |  |  | (1,646,399) |  |  | (41,355) |  |  | 21,281,863 |
Short-term investments | 1,331,662 |  |  | 554 |  |  | (1,888) |  |  | — |  |  | 1,332,996 |
Total | $ | 21,014,451 |  |  | $ | 89,234 |  |  | $ | (1,648,287) |  |  | $ | (41,355) |  |  | $ | 22,614,859 |
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 |
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, 2022 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 4,822,624 |  |  | $ | (393,112) |  |  | $ | 2,559,399 |  |  | $ | (388,241) |  |  | $ | 7,382,023 |  |  | $ | (781,353) |
Mortgage backed securities | 545,844 |  |  | (51,673) |  |  | 154,154 |  |  | (34,914) |  |  | 699,998 |  |  | (86,587) |
Municipal bonds | 363,936 |  |  | (29,924) |  |  | 16,282 |  |  | (3,436) |  |  | 380,218 |  |  | (33,360) |
Commercial mortgage backed securities | 598,392 |  |  | (34,899) |  |  | 445,175 |  |  | (22,768) |  |  | 1,043,567 |  |  | (57,667) |
U.S. government and government agencies | 3,556,676 |  |  | (197,259) |  |  | 1,442,542 |  |  | (145,704) |  |  | 4,999,218 |  |  | (342,963) |
Non-U.S. government securities | 1,702,973 |  |  | (153,587) |  |  | 541,652 |  |  | (84,259) |  |  | 2,244,625 |  |  | (237,846) |
Asset backed securities | 1,148,220 |  |  | (65,189) |  |  | 512,376 |  |  | (41,434) |  |  | 1,660,596 |  |  | (106,623) |
Total | 12,738,665 |  |  | (925,643) |  |  | 5,671,580 |  |  | (720,756) |  |  | 18,410,245 |  |  | (1,646,399) |
Short-term investments | 236,735 |  |  | (1,888) |  |  | — |  |  | — |  |  | 236,735 |  |  | (1,888) |
Total | $ | 12,975,400 |  |  | $ | (927,531) |  |  | $ | 5,671,580 |  |  | $ | (720,756) |  |  | $ | 18,646,980 |  |  | $ | (1,648,287) |
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) |
Contractual maturities of the Company's fixed maturities and fixed maturities pledged under securities lending arrangements |
|  | December 31, 2022 |  | December 31, 2021
Maturity |  | Estimated Fair Value |  | Amortized Cost |  | Estimated Fair Value |  | Amortized Cost
Due in one year or less |  | $ | 510,669 |  |  | $ | 536,962 |  |  | $ | 300,889 |  |  | $ | 299,772 |
Due after one year through five years |  | 11,014,753 |  |  | 11,714,427 |  |  | 8,355,255 |  |  | 8,339,387 |
Due after five years through 10 years |  | 3,984,497 |  |  | 4,527,447 |  |  | 4,689,155 |  |  | 4,684,393 |
Due after 10 years |  | 403,387 |  |  | 479,546 |  |  | 505,758 |  |  | 493,927 |
|  | 15,913,306 |  |  | 17,258,382 |  |  | 13,851,057 |  |  | 13,817,479 |
Mortgage backed securities |  | 795,391 |  |  | 877,043 |  |  | 408,477 |  |  | 411,110 |
Commercial mortgage backed securities |  | 1,047,275 |  |  | 1,107,749 |  |  | 1,046,484 |  |  | 1,047,867 |
Asset backed securities |  | 1,926,817 |  |  | 2,038,689 |  |  | 2,692,091 |  |  | 2,697,367 |
Total |  | $ | 19,682,789 |  |  | $ | 21,281,863 |  |  | $ | 17,998,109 |  |  | $ | 17,973,823 |
Components of net investment income | The components of net investment income were derived from the following sources:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Fixed maturities | $ | 468,659 |  |  | $ | 330,061 |  |  | $ | 412,481 |
Term loans | 2,038 |  |  | 34,843 |  |  | 84,149 |
Equity securities | 22,497 |  |  | 42,396 |  |  | 28,958 |
Short-term investments | 29,519 |  |  | 6,928 |  |  | 10,840 |
Other (1) | 44,609 |  |  | 62,895 |  |  | 72,395 |
Gross investment income | 567,322 |  |  | 477,123 |  |  | 608,823 |
Investment expenses | (70,775) |  |  | (88,005) |  |  | (89,215) |
Net investment income | $ | 496,547 |  |  | $ | 389,118 |  |  | $ | 519,608 |
(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,
| 2022 |  | 2021 |  | 2020
Available for sale securities: |  |  |  |  |
Gross gains on investment sales | $ | 81,161 |  |  | $ | 313,886 |  |  | $ | 595,941 |
Gross losses on investment sales | (317,150) |  |  | (156,791) |  |  | (117,282) |
Change in fair value of assets and liabilities accounted for using the fair value option: |  |  |  |  |
Fixed maturities | (70,951) |  |  | 7,953 |  |  | 15,881 |
Other investments | (19,498) |  |  | 116,781 |  |  | 13,656 |
Equity securities | (4,520) |  |  | 13,028 |  |  | 14,629 |
Short-term investments | (3,012) |  |  | 601 |  |  | 2,279 |
Equity securities, at fair value : |  |  |  |  |
Net realized gains (losses) on securities sold | 74,922 |  |  | 122,606 |  |  | 26,849 |
Net unrealized gains (losses) on equity securities still held at reporting date | (267,927) |  |  | 48,746 |  |  | 102,394 |
Allowance for credit losses: |  |  |  |  |
Investments related | (43,909) |  |  | (2,100) |  |  | (3,597) |
Underwriting related | (13,274) |  |  | 1,062 |  |  | (10,007) |
Net impairment losses | — |  |  | — |  |  | (533) |
Derivative instruments (1) | (75,023) |  |  | (32,390) |  |  | 179,675 |
Other (2) | (3,553) |  |  | (53,537) |  |  | 3,575 |
Net realized gains (losses) | $ | (662,734) |  |  | $ | 379,845 |  |  | $ | 823,460 |
(1) See n ote 11, “Derivative Instruments” for information on the Company’s derivative instruments. (2) 2021 period 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,
| 2022 |  | 2021
Fixed maturities | $ | 554,120 |  |  | $ | 416,698 |
Other investments | 1,043,184 |  |  | 1,432,553 |
Short-term investments | 33,101 |  |  | 97,806 |
Equity securities | 13,792 |  |  | 26,493 |
Total other investments | $ | 1,644,197 |  |  | $ | 1,973,550 |
The following table summarizes the Company’s other investments, as detailed in the previous table, by strategy:
| December 31,
| 2022 |  | 2021
Lending | 405,871 |  |  | 536,345 |
Investment grade fixed income | 271,143 |  |  | 147,810 |
Term loan investments | 163,941 |  |  | 484,950 |
Private equity | 123,266 |  |  | 91,126 |
Energy | 22,627 |  |  | 81,692 |
Credit related funds | 56,336 |  |  | 70,278 |
Infrastructure | — |  |  | 20,352 |
Total | $ | 1,043,184 |  |  | $ | 1,432,553 |
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,
| 2022 |  | 2021
Credit related funds | $ | 1,135,818 |  |  | $ | 1,022,334 |
Private equity | 916,534 |  |  | 436,042 |
Real estate | 535,238 |  |  | 396,395 |
Lending | 531,339 |  |  | 376,649 |
Infrastructure | 245,246 |  |  | 230,070 |
Equities | 169,156 |  |  | 395,090 |
Fixed income | 130,062 |  |  | 101,890 |
Energy | 110,917 |  |  | 119,141 |
Total | $ | 3,774,310 |  |  | $ | 3,077,611 |
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,
| 2022 |  | 2021
Invested assets | $ | 74,960,738 |  |  | $ | 58,508,009 |
Total assets | 88,062,991 |  |  | 69,648,905 |
Total liabilities | 27,553,307 |  |  | 17,944,325 |
Net assets | $ | 60,509,684 |  |  | $ | 51,704,580 |
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Total revenues | $ | 12,305,082 |  |  | $ | 11,785,949 |  |  | $ | 5,762,098 |
Total expenses | 5,374,047 |  |  | 3,238,606 |  |  | 1,656,029 |
Net income (loss) | $ | 6,931,035 |  |  | $ | 8,547,343 |  |  | $ | 4,106,069 |
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,
| 2022 |  | 2021
Investments accounted for using the equity method (1) | $ | 3,774,310 |  |  | $ | 3,077,611 |
Investments accounted for using the fair value option (2) | 130,466 |  |  | 170,595 |
Total | $ | 3,904,776 |  |  | $ | 3,248,206 |
(1) Aggregate unfunded commitments were $2.6 billion at December 31, 2022, consistent with $2.6 billion at December 31, 2021. (2) Aggregate unfunded commitments were $16.7 million at December 31, 2022, compared to $18.8 million at December 31, 2021.
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, 2022 |  | Structured Securities (1) |  | Municipal Bonds |  | Non-U.S. Government Securities |  | Corporate Bonds |  |  |  | Total
Balance at beginning of period |  | $ | 802 |  |  | $ | 2 |  |  | $ | 82 |  |  | $ | 1,997 |  |  |  |  | $ | 2,883 |
Additions for current-period provision for expected credit losses |  | 14,184 |  |  | 359 |  |  | 1,616 |  |  | 39,477 |  |  |  |  | 55,636 |
Additions (reductions) for previously recognized expected credit losses |  | (3,184) |  |  | (261) |  |  | 275 |  |  | (8,619) |  |  |  |  | (11,789) |
Reductions due to disposals |  | (2,379) |  |  | — |  |  | (91) |  |  | (2,905) |  |  |  |  | (5,375) |
Balance at end of period |  | $ | 9,423 |  |  | $ | 100 |  |  | $ | 1,882 |  |  | $ | 29,950 |  |  |  |  | $ | 41,355 |
Year Ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 1,490 |  |  | $ | 11 |  |  | $ | — |  |  | $ | 896 |  |  |  |  | $ | 2,397 |
Additions for current-period provision for expected credit losses |  | 602 |  |  | — |  |  | 82 |  |  | 2,858 |  |  |  |  | 3,542 |
Additions (reductions) for previously recognized expected credit losses |  | (847) |  |  | (9) |  |  | — |  |  | (402) |  |  |  |  | (1,258) |
Reductions due to disposals (2) |  | (443) |  |  | — |  |  | — |  |  | (1,355) |  |  |  |  | (1,798) |
Balance at end of period |  | $ | 802 |  |  | $ | 2 |  |  | $ | 82 |  |  | $ | 1,997 |  |  |  |  | $ | 2,883 |
(1) Includes asset backed securities, mortgage backed securities and commercial mortgage backed (2) 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,
| 2022 |  | 2021
Assets used for collateral or guarantees: |  |  |
Affiliated transactions | $ | 4,254,398 |  |  | $ | 4,223,955 |
Third party agreements | 2,632,892 |  |  | 2,289,631 |
Deposits with U.S. regulatory authorities | 776,342 |  |  | 798,100 |
Other (1) | 1,037,848 |  |  | 938,046 |
Total restricted assets | $ | 8,701,480 |  |  | $ | 8,249,732 |
(1) Primarily includes Funds at Lloyds, deposits with non-U.S. regulatory authorities and other restricted assets.
Reconciliation of cash and restricted cash | The following table details reconciliation of cash and restricted cash within the Consolidated Balance Sheets:
| December 31,
| 2022 |  | 2021 |  | 2020
Cash | $ | 855,118 |  |  | $ | 858,668 |  |  | $ | 906,448 |
Restricted cash (included in ‘other assets’) | 418,210 |  |  | 456,103 |  |  | 384,096 |
Cash and restricted cash | $ | 1,273,328 |  |  | $ | 1,314,771 |  |  | $ | 1,290,544 |

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