XML 63 R48.htm IDEA: XBRL DOCUMENT
v3.22.4

Other Comprehensive Income (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Comprehensive Income Note Disclosure [Abstract] |
Schedule of changes in each component of AOCI | The following table presents the changes in each component of AOCI, net of noncontrolling interests:
| Unrealized Appreciation on Available-For-Sale Investments |  | Foreign Currency Translation Adjustments |  | Total
Year Ended December 31, 2022 |  |  |  |  |
Beginning balance | $ | 13,486 |  |  | $ | (78,086) |  |  | $ | (64,600) |
Other comprehensive income (loss) before reclassifications | (1,772,649) |  |  | (56,720) |  |  | (1,829,369) |
Amounts reclassified from accumulated other comprehensive income | 247,799 |  |  | — |  |  | 247,799 |
Net current period other comprehensive income (loss) | (1,524,850) |  |  | (56,720) |  |  | (1,581,570) |
Ending balance | $ | (1,511,364) |  |  | $ | (134,806) |  |  | $ | (1,646,170) |
Year Ended December 31, 2021 |  |  |  |  |
Beginning balance | $ | 501,295 |  |  | $ | (12,400) |  |  | $ | 488,895 |
Other comprehensive income (loss) before reclassifications | (371,741) |  |  | (65,686) |  |  | (437,427) |
Amounts reclassified from accumulated other comprehensive income | (116,068) |  |  | — |  |  | (116,068) |
Net current period other comprehensive income (loss) | (487,809) |  |  | (65,686) |  |  | (553,495) |
Ending balance | $ | 13,486 |  |  | $ | (78,086) |  |  | $ | (64,600) |
Year Ended December 31, 2020 |  |  |  |  |
Beginning balance | $ | 258,486 |  |  | $ | (46,395) |  |  | $ | 212,091 |
Other comprehensive income (loss) before reclassifications | 668,996 |  |  | 33,995 |  |  | 702,991 |
Amounts reclassified from accumulated other comprehensive income | (426,187) |  |  | — |  |  | (426,187) |
Net current period other comprehensive income (loss) | 242,809 |  |  | 33,995 |  |  | 276,804 |
Ending balance | $ | 501,295 |  |  | $ | (12,400) |  |  | $ | 488,895 |
Details about amounts reclassified from AOCI | The following tables present details about amounts reclassified from accumulated other comprehensive income and the tax effects allocated to each component of other comprehensive income (loss):
|  | Consolidated Statement of Income |  | Amounts Reclassified from AOCI
Details About |  | Line Item That Includes |  | Year Ended December 31,
AOCI Components |  | Reclassification |  | 2022 |  | 2021 |  | 2020
Unrealized appreciation on available-for-sale investments |  |  |  |  |  |
|  | Net realized gains (losses) |  | $ | (235,989) |  |  | $ | 157,095 |  |  | $ | 478,659 |
|  | Provision for credit losses |  | (43,909) |  |  | (2,099) |  |  | (3,597) |
|  | Other-than-temporary impairment losses |  | — |  |  | — |  |  | (533) |
|  | Total before tax |  | (279,898) |  |  | 154,996 |  |  | 474,529 |
|  | Income tax (expense) benefit |  | 32,099 |  |  | (38,928) |  |  | (48,342) |
|  | Net of tax |  | $ | (247,799) |  |  | $ | 116,068 |  |  | $ | 426,187 |
Schedule of tax effects allocated to each component of other comprehensive income (loss) | Following are the related tax effects allocated to each component of other comprehensive income (loss):
| Before Tax |  | Tax Expense |  | Net of Tax
| Amount |  | (Benefit) |  | Amount
Year Ended December 31, 2022 |  |  |  |  |
Unrealized appreciation (decline) in value of investments: |  |  |  |  |
Unrealized holding gains (losses) arising during period | $ | (2,010,443) |  |  | $ | (237,794) |  |  | $ | (1,772,649) |
Less reclassification of net realized gains (losses) included in net income | (279,898) |  |  | (32,099) |  |  | (247,799) |
Foreign currency translation adjustments | (56,554) |  |  | 166 |  |  | (56,720) |
Other comprehensive income (loss) | $ | (1,787,099) |  |  | $ | (205,529) |  |  | $ | (1,581,570) |
Year Ended December 31, 2021 |  |  |  |  |
Unrealized appreciation (decline) in value of investments: |  |  |  |  |
Unrealized holding gains (losses) arising during period | $ | (406,774) |  |  | $ | (19,845) |  |  | $ | (386,929) |
Less reclassification of net realized gains (losses) included in net income | 154,996 |  |  | 38,928 |  |  | 116,068 |
Foreign currency translation adjustments | (64,423) |  |  | 59 |  |  | (64,482) |
Other comprehensive income (loss) | $ | (626,193) |  |  | $ | (58,714) |  |  | $ | (567,479) |
Year Ended December 31, 2020 |  |  |  |  |
Unrealized appreciation (decline) in value of investments: |  |  |  |  |
Unrealized holding gains (losses) arising during period | $ | 754,572 |  |  | $ | 75,855 |  |  | $ | 678,717 |
Less reclassification of net realized gains (losses) included in net income | 474,529 |  |  | 48,342 |  |  | 426,187 |
Foreign currency translation adjustments | 33,706 |  |  | 370 |  |  | 33,336 |
Other comprehensive income (loss) | $ | 313,749 |  |  | $ | 27,883 |  |  | $ | 285,866 |

X
- Definition Comprehensive Income Note Disclosure [Abstract] + References No definition available. + Details
Name: | acgl_ComprehensiveIncomeNoteDisclosureAbstract
Namespace Prefix: | acgl_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI https://asc.fasb.org/extlink&oid=126968391&loc=SL7669686-108580 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=126968391&loc=d3e526-108580 + Details
Name: | us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration