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Investment Information (Tables) | 6 Months Ended
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Jun. 30, 2023
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 |  |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 9,977 |  |  | $ | 54 |  |  | $ | (693) |  |  | $ | (50) |  |  | $ | 10,666 |  |  |
Residential mortgage backed securities | 860 |  |  | 3 |  |  | (87) |  |  | — |  |  | 944 |  |  |
Municipal bonds | 306 |  |  | 1 |  |  | (27) |  |  | — |  |  | 332 |  |  |
Commercial mortgage backed securities | 1,082 |  |  | — |  |  | (49) |  |  | (2) |  |  | 1,133 |  |  |
U.S. government and government agencies | 4,529 |  |  | 4 |  |  | (176) |  |  | — |  |  | 4,701 |  |  |
Non-U.S. government securities | 2,277 |  |  | 20 |  |  | (204) |  |  | (3) |  |  | 2,464 |  |  |
Asset backed securities | 2,403 |  |  | 5 |  |  | (95) |  |  | (6) |  |  | 2,499 |  |  |
Total | 21,434 |  |  | 87 |  |  | (1,331) |  |  | (61) |  |  | 22,739 |  |  |
Short-term investments | 1,702 |  |  | 2 |  |  | (1) |  |  | — |  |  | 1,701 |  |  |
Total | $ | 23,136 |  |  | $ | 89 |  |  | $ | (1,332) |  |  | $ | (61) |  |  | $ | 24,440 |  |  |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 8,020 |  |  | $ | 55 |  |  | $ | (781) |  |  | $ | (30) |  |  | $ | 8,776 |  |  |
Residential mortgage backed securities | 795 |  |  | 5 |  |  | (87) |  |  | — |  |  | 877 |  |  |
Municipal bonds | 419 |  |  | 3 |  |  | (33) |  |  | — |  |  | 449 |  |  |
Commercial mortgage backed securities | 1,047 |  |  | 1 |  |  | (58) |  |  | (3) |  |  | 1,107 |  |  |
U.S. government and government agencies | 5,162 |  |  | 15 |  |  | (343) |  |  | — |  |  | 5,490 |  |  |
Non-U.S. government securities | 2,313 |  |  | 9 |  |  | (238) |  |  | (2) |  |  | 2,544 |  |  |
Asset backed securities | 1,927 |  |  | 1 |  |  | (107) |  |  | (6) |  |  | 2,039 |  |  |
Total | 19,683 |  |  | 89 |  |  | (1,647) |  |  | (41) |  |  | 21,282 |  |  |
Short-term investments | 1,332 |  |  | 1 |  |  | (2) |  |  | — |  |  | 1,333 |  |  |
Total | $ | 21,015 |  |  | $ | 90 |  |  | $ | (1,649) |  |  | $ | (41) |  |  | $ | 22,615 |  |  |
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
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 4,083 |  |  | $ | (118) |  |  | $ | 5,184 |  |  | $ | (575) |  |  | $ | 9,267 |  |  | $ | (693) |
Residential mortgage backed securities | 441 |  |  | (24) |  |  | 330 |  |  | (63) |  |  | 771 |  |  | (87) |
Municipal bonds | 126 |  |  | (7) |  |  | 169 |  |  | (20) |  |  | 295 |  |  | (27) |
Commercial mortgage backed securities | 127 |  |  | (4) |  |  | 892 |  |  | (45) |  |  | 1,019 |  |  | (49) |
U.S. government and government agencies | 3,362 |  |  | (61) |  |  | 1,085 |  |  | (115) |  |  | 4,447 |  |  | (176) |
Non-U.S. government securities | 1,242 |  |  | (61) |  |  | 981 |  |  | (143) |  |  | 2,223 |  |  | (204) |
Asset backed securities | 695 |  |  | (25) |  |  | 1,046 |  |  | (70) |  |  | 1,741 |  |  | (95) |
Total | 10,076 |  |  | (300) |  |  | 9,687 |  |  | (1,031) |  |  | 19,763 |  |  | (1,331) |
Short-term investments | 251 |  |  | (1) |  |  | — |  |  | — |  |  | 251 |  |  | (1) |
Total | $ | 10,327 |  |  | $ | (301) |  |  | $ | 9,687 |  |  | $ | (1,031) |  |  | $ | 20,014 |  |  | $ | (1,332) |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |
Fixed maturities: |  |  |  |  |  |  |  |  |  |  |
Corporate bonds | $ | 4,823 |  |  | $ | (393) |  |  | $ | 2,559 |  |  | $ | (388) |  |  | $ | 7,382 |  |  | $ | (781) |
Residential mortgage backed securities | 546 |  |  | (52) |  |  | 154 |  |  | (35) |  |  | 700 |  |  | (87) |
Municipal bonds | 364 |  |  | (30) |  |  | 16 |  |  | (3) |  |  | 380 |  |  | (33) |
Commercial mortgage backed securities | 598 |  |  | (35) |  |  | 445 |  |  | (23) |  |  | 1,043 |  |  | (58) |
U.S. government and government agencies | 3,557 |  |  | (197) |  |  | 1,443 |  |  | (146) |  |  | 5,000 |  |  | (343) |
Non-U.S. government securities | 1,703 |  |  | (154) |  |  | 542 |  |  | (84) |  |  | 2,245 |  |  | (238) |
Asset backed securities | 1,148 |  |  | (66) |  |  | 512 |  |  | (41) |  |  | 1,660 |  |  | (107) |
Total | 12,739 |  |  | (927) |  |  | 5,671 |  |  | (720) |  |  | 18,410 |  |  | (1,647) |
Short-term investments | 237 |  |  | (2) |  |  | — |  |  | — |  |  | 237 |  |  | (2) |
Total | $ | 12,976 |  |  | $ | (929) |  |  | $ | 5,671 |  |  | $ | (720) |  |  | $ | 18,647 |  |  | $ | (1,649) |
Contractual maturities of the Company's fixed maturities | 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.
|  | June 30, 2023 |  | December 31, 2022
Maturity |  | Estimated Fair Value |  | Amortized Cost |  | Estimated Fair Value |  | Amortized Cost
Due in one year or less |  | $ | 576 |  |  | $ | 603 |  |  | $ | 511 |  |  | $ | 537 |
Due after one year through five years |  | 12,033 |  |  | 12,606 |  |  | 11,016 |  |  | 11,715 |
Due after five years through 10 years |  | 4,449 |  |  | 4,889 |  |  | 3,984 |  |  | 4,527 |
Due after 10 years |  | 31 |  |  | 65 |  |  | 403 |  |  | 480 |
|  | 17,089 |  |  | 18,163 |  |  | 15,914 |  |  | 17,259 |
Residential mortgage backed securities |  | 860 |  |  | 944 |  |  | 795 |  |  | 877 |
Commercial mortgage backed securities |  | 1,082 |  |  | 1,133 |  |  | 1,047 |  |  | 1,107 |
Asset backed securities |  | 2,403 |  |  | 2,499 |  |  | 1,927 |  |  | 2,039 |
Total |  | $ | 21,434 |  |  | $ | 22,739 |  |  | $ | 19,683 |  |  | $ | 21,282 |
Summary of other investments and other investable assets | The following table summarizes the Company’s other investments and other investable assets:
| June 30, 2023 |  | December 31, 2022
Fixed maturities | $ | 659 |  |  | $ | 554 |
Other investments | 1,172 |  |  | 1,043 |
Short-term investments | 8 |  |  | 33 |
Equity securities | 7 |  |  | 14 |
Total | $ | 1,846 |  |  | $ | 1,644 |
The following table summarizes the Company’s other investments, as detailed in the previous table, by strategy:
| June 30, 2023 |  | December 31, 2022
Lending | $ | 451 |  |  | $ | 406 |
Investment grade fixed income | 265 |  |  | 271 |
Term loan investments | 228 |  |  | 164 |
Private equity | 149 |  |  | 123 |
Credit related funds | 60 |  |  | 56 |
Energy | 19 |  |  | 23 |
Total | $ | 1,172 |  |  | $ | 1,043 |
Summary of investments accounted for using equity method | The following table summarizes the Company’s investments accounted for using the equity method, by strategy:
| June 30, 2023 |  | December 31, 2022
Credit related funds | $ | 1,200 |  |  | $ | 1,136 |
Private equity | 1,028 |  |  | 917 |
Real estate | 590 |  |  | 535 |
Lending | 567 |  |  | 531 |
Infrastructure | 280 |  |  | 245 |
Equities | 168 |  |  | 169 |
Fixed income | 134 |  |  | 130 |
Energy | 106 |  |  | 111 |
Total | $ | 4,073 |  |  | $ | 3,774 |
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:
| June 30, 2023 |  | December 31, 2022
Investments accounted for using the equity method (1) | $ | 4,073 |  |  | $ | 3,774 |
Investments accounted for using the fair value option (2) | 127 |  |  | 131 |
Total | $ | 4,200 |  |  | $ | 3,905 |
(1) Aggregate unfunded commitments were $2.5 billion at June 30, 2023, compared with $2.6 billion at December 31, 2022. (2) Aggregate unfunded commitments were $66 million at June 30, 2023, compared to $17 million at December 31, 2022.
Components of net investment income | The components of net investment income were derived from the following sources:
| June 30,
| 2023 |  | 2022
Three Months Ended |  |  |
Fixed maturities | $ | 214 |  |  | $ | 105 |
Equity securities | 6 |  |  | 6 |
Short-term investments | 15 |  |  | 4 |
Other (1) | 25 |  |  | 8 |
Gross investment income | 260 |  |  | 123 |
Investment expenses | (18) |  |  | (17) |
Net investment income | $ | 242 |  |  | $ | 106 |
Six Months Ended |  |  |
Fixed maturities | $ | 402 |  |  | $ | 187 |
Equity securities | 10 |  |  | 12 |
Short-term investments | 29 |  |  | 7 |
Other (1) | 38 |  |  | 20 |
Gross investment income | 479 |  |  | 226 |
Investment expenses | (38) |  |  | (40) |
Net investment income | $ | 441 |  |  | $ | 186 |
(1) Amounts include dividends and other distributions on investment funds, term loan investments, funds held balances, cash balances and other items.
Summary of net realized gains (losses), including change in allowance for credit losses on financial assets and net impairment losses recognized in earnings | 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:
| June 30,
| 2023 |  | 2022
Three Months Ended |  |  |
Available for sale securities: |  |  |
Gross gains on investment sales | $ | 22 |  |  | $ | 15 |
Gross losses on investment sales | (169) |  |  | (57) |
Change in fair value of assets and liabilities accounted for using the fair value option: |  |  |
Fixed maturities | (2) |  |  | (39) |
Other investments | 5 |  |  | (23) |
Equity securities | — |  |  | (2) |
Short-term investments | — |  |  | (2) |
Equity securities, at fair value: |  |  |
Net realized gains (losses) on sales during the period | 17 |  |  | 17 |
Net unrealized gains (losses) on equity securities still held at reporting date | 25 |  |  | (106) |
Allowance for credit losses: |  |  |
Investments related | (7) |  |  | (25) |
Underwriting related | (1) |  |  | 1 |
Derivative instruments (1) | (15) |  |  | (46) |
Other | 2 |  |  | — |
Net realized gains (losses) | $ | (123) |  |  | $ | (267) |
Six Months Ended |  |  |
Available for sale securities: |  |  |
Gross gains on investment sales | $ | 39 |  |  | $ | 35 |
Gross losses on investment sales | (280) |  |  | (165) |
Change in fair value of assets and liabilities accounted for using the fair value option: |  |  |
Fixed maturities | 4 |  |  | (70) |
Other investments | 14 |  |  | (19) |
Equity securities | 1 |  |  | (5) |
Short-term investments | — |  |  | (2) |
Equity securities, at fair value: |  |  |
Net realized gains (losses) on sales during the period | 36 |  |  | 82 |
Net unrealized gains (losses) on equity securities still held at reporting date | 63 |  |  | (282) |
Allowance for credit losses: |  |  |
Investments related | (23) |  |  | (57) |
Underwriting related | (1) |  |  | (3) |
Derivative instruments (1) | 41 |  |  | (70) |
Other | — |  |  | (3) |
Net realized gains (losses) | $ | (106) |  |  | $ | (559) |
(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:
|  | Structured Securities (1) |  |  |  | Corporate Bonds |  |  |  | Non-U.S. Government Securities |  | Total
Three Months Ended June 30, 2023 |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 8 |  |  |  |  | $ | 45 |  |  |  |  | $ | 3 |  |  | $ | 56 |
Additions for current-period provision for expected credit losses |  | — |  |  |  |  | — |  |  |  |  | — |  |  | — |
Additions (reductions) for previously recognized expected credit losses |  | — |  |  |  |  | 6 |  |  |  |  | — |  |  | 6 |
Reductions due to disposals |  | — |  |  |  |  | (1) |  |  |  |  | — |  |  | (1) |
Balance at end of period |  | $ | 8 |  |  |  |  | $ | 50 |  |  |  |  | $ | 3 |  |  | $ | 61 |
Three Months Ended June 30, 2022 |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 7 |  |  |  |  | $ | 27 |  |  |  |  | $ | — |  |  | $ | 34 |
Additions for current-period provision for expected credit losses |  | 5 |  |  |  |  | 13 |  |  |  |  | — |  |  | 18 |
Additions (reductions) for previously recognized expected credit losses |  | 7 |  |  |  |  | — |  |  |  |  | — |  |  | 7 |
Reductions due to disposals |  | — |  |  |  |  | — |  |  |  |  | — |  |  | — |
Balance at end of period |  | $ | 19 |  |  |  |  | $ | 40 |  |  |  |  | $ | — |  |  | $ | 59 |
Six Months Ended June 30, 2023 |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 9 |  |  |  |  | $ | 30 |  |  |  |  | $ | 2 |  |  | $ | 41 |
Additions for current-period provision for expected credit losses |  | — |  |  |  |  | 1 |  |  |  |  | — |  |  | 1 |
Additions (reductions) for previously recognized expected credit losses |  | (1) |  |  |  |  | 21 |  |  |  |  | 1 |  |  | 21 |
Reductions due to disposals |  | — |  |  |  |  | (2) |  |  |  |  | — |  |  | (2) |
Balance at end of period |  | $ | 8 |  |  |  |  | $ | 50 |  |  |  |  | $ | 3 |  |  | $ | 61 |
Six Months Ended June 30, 2022 |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 1 |  |  |  |  | $ | 2 |  |  |  |  | $ | — |  |  | $ | 3 |
Additions for current-period provision for expected credit losses |  | 11 |  |  |  |  | 38 |  |  |  |  | — |  |  | 49 |
Additions (reductions) for previously recognized expected credit losses |  | 7 |  |  |  |  | — |  |  |  |  | — |  |  | 7 |
Reductions due to disposals |  | — |  |  |  |  | — |  |  |  |  | — |  |  | — |
Balance at end of period |  | $ | 19 |  |  |  |  | $ | 40 |  |  |  |  | $ | — |  |  | $ | 59 |
(1) Includes asset backed securities, residential mortgage backed securities and commercial mortgage backed securities.
Summary of restricted assets | The following table details the value of the Company’s restricted assets:
| June 30, 2023 |  | December 31, 2022
Assets used for collateral or guarantees: |  |  |
Affiliated transactions | $ | 4,477 |  |  | $ | 4,254 |
Third party agreements | 2,822 |  |  | 2,633 |
Deposits with U.S. regulatory authorities | 797 |  |  | 776 |
Other (1) | 1,217 |  |  | 1,038 |
Total restricted assets | $ | 9,313 |  |  | $ | 8,701 |
(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:
| June 30, 2023 |  | December 31, 2022
Cash | $ | 904 |  |  | $ | 855 |
Restricted cash (included in ‘other assets’) | 449 |  |  | 418 |
Cash and restricted cash | $ | 1,353 |  |  | $ | 1,273 |

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- Definition 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 -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-5A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-9 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-6 + Details
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