v3.2.0.727
Segment Reporting Disclosures (Tables)
6 Months Ended
Jun. 30, 2015
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]  
Company's Segment Disclosures
The following tables summarize the Company's segment disclosures.

 
Quarter Ended June 30, 2015
(dollars in thousands)
U.S.
Insurance
 
International
Insurance
 
Reinsurance
 
Other
Insurance
(Discontinued
Lines)
 
Investing
 
Consolidated
Gross premium volume
$
668,853

 
$
338,159

 
$
258,745

 
$
29

 
$

 
$
1,265,786

Net written premiums
554,638

 
264,129

 
215,520

 
57

 

 
1,034,344

 
 
 
 
 
 
 
 
 
 
 
 
Earned premiums
520,446

 
223,941

 
213,140

 
30

 

 
957,557

Losses and loss adjustment expenses:
 
 
 
 
 
 
 
 
 
 
 
Current accident year
(341,335
)
 
(168,896
)
 
(154,623
)
 

 

 
(664,854
)
Prior accident years
68,620

 
43,373

 
15,118

 
1,549

 

 
128,660

Underwriting, acquisition and insurance expenses
(211,856
)
 
(94,617
)
 
(73,170
)
 
(9
)
 

 
(379,652
)
Underwriting profit
35,875

 
3,801

 
465

 
1,570

 

 
41,711

Net investment income

 

 

 

 
90,586

 
90,586

Net realized investment gains

 

 

 

 
6,105

 
6,105

Other revenues (insurance)
2,203

 
915

 
469

 
350

 

 
3,937

Other expenses (insurance)
(1,284
)
 
(1,318
)
 

 
(3,348
)
 

 
(5,950
)
Segment profit (loss)
$
36,794

 
$
3,398

 
$
934

 
$
(1,428
)
 
$
96,691

 
$
136,389

Other revenues (non-insurance)
 
 
 
 
 
 
 
 
 
 
246,420

Other expenses (non-insurance)
 
 
 
 
 
 
 
 
 
 
(236,286
)
Amortization of intangible assets
 
 
 
 
 
 
 
 
 
 
(16,949
)
Interest expense
 
 
 
 
 
 
 
 
 
 
(29,288
)
Income before income taxes
 
 
 
 
 
 
 
 
 
 
$
100,286

U.S. GAAP combined ratio (1)
93
%
 
98
%
 
100
%
 
NM

(2) 
 
 
96
%


 
Quarter Ended June 30, 2014
(dollars in thousands)
U.S.
Insurance
 
International
Insurance
 
Reinsurance
 
Other
Insurance
(Discontinued
Lines)
 
Investing
 
Consolidated
Gross premium volume
$
681,371

 
$
359,120

 
$
302,950

 
$
(63
)
 
$

 
$
1,343,378

Net written premiums
560,282

 
270,552

 
253,085

 
412

 

 
1,084,331

 
 
 
 
 
 
 
 
 
 
 
 
Earned premiums
499,083

 
239,861

 
226,289

 
366

 

 
965,599

Losses and loss adjustment expenses:
 
 
 
 
 
 
 
 
 
 
 
Current accident year
(336,514
)
 
(171,930
)
 
(161,466
)
 

 

 
(669,910
)
Prior accident years
37,883

 
29,570

 
13,353

 
(21,302
)
 

 
59,504

Underwriting, acquisition and insurance expenses
(198,914
)
 
(88,442
)
 
(78,263
)
 
(368
)
 

 
(365,987
)
Underwriting profit (loss)
1,538

 
9,059

 
(87
)
 
(21,304
)
 

 
(10,794
)
Net investment income

 

 

 

 
92,169

 
92,169

Net realized investment gains

 

 

 

 
7,120

 
7,120

Other revenues (insurance)
660

 
4,357

 
1,032

 
143

 

 
6,192

Other expenses (insurance)
(1,464
)
 
(4,113
)
 
(1,097
)
 
(8,670
)
 

 
(15,344
)
Segment profit (loss)
$
734

 
$
9,303

 
$
(152
)
 
$
(29,831
)
 
$
99,289

 
$
79,343

Other revenues (non-insurance)
 
 
 
 
 
 
 
 
 
 
187,891

Other expenses (non-insurance)
 
 
 
 
 
 
 
 
 
 
(169,598
)
Amortization of intangible assets
 
 
 
 
 
 
 
 
 
 
(13,488
)
Interest expense
 
 
 
 
 
 
 
 
 
 
(29,789
)
Income before income taxes
 
 
 
 
 
 
 
 
 
 
$
54,359

U.S. GAAP combined ratio (1)
100
%
 
96
%
 
100
%
 
NM

(2) 
 
 
101
%

(1) 
The U.S. GAAP combined ratio is a measure of underwriting performance and represents the relationship of incurred losses, loss adjustment expenses and underwriting, acquisition and insurance expenses to earned premiums.
(2) 
NM – Ratio is not meaningful.

 
Six Months Ended June 30, 2015
(dollars in thousands)
U.S.
Insurance
 
International
Insurance
 
Reinsurance
 
Other
Insurance
(Discontinued
Lines)
 
Investing
 
Consolidated
Gross premium volume
$
1,254,218

 
$
627,386

 
$
636,582

 
$
73

 
$

 
$
2,518,259

Net written premiums
1,050,807

 
486,837

 
531,732

 
398

 

 
2,069,774

 
 
 
 
 
 
 
 
 
 
 
 
Earned premiums
1,035,000

 
429,902

 
435,894

 
411

 

 
1,901,207

Losses and loss adjustment expenses:
 
 
 
 
 
 
 
 
 
 
 
Current accident year
(658,092
)
 
(317,740
)
 
(303,363
)
 

 

 
(1,279,195
)
Prior accident years
136,201

 
120,023

 
41,505

 
(1,723
)
 

 
296,006

Underwriting, acquisition and insurance expenses
(397,116
)
 
(173,411
)
 
(149,723
)
 
(87
)
 

 
(720,337
)
Underwriting profit (loss)
115,993

 
58,774

 
24,313

 
(1,399
)
 

 
197,681

Net investment income

 

 

 

 
183,461

 
183,461

Net realized investment gains

 

 

 

 
11,676

 
11,676

Other revenues (insurance)
3,605

 
6,302

 
892

 
327

 

 
11,126

Other expenses (insurance)
(2,189
)
 
(2,722
)
 

 
(10,697
)
 

 
(15,608
)
Segment profit (loss)
$
117,409

 
$
62,354

 
$
25,205

 
$
(11,769
)
 
$
195,137

 
$
388,336

Other revenues (non-insurance)
 
 
 
 
 
 
 
 
 
 
499,289

Other expenses (non-insurance)
 
 
 
 
 
 
 
 
 
 
(457,629
)
Amortization of intangible assets
 
 
 
 
 
 
 
 
 
 
(31,589
)
Interest expense
 
 
 
 
 
 
 
 
 
 
(58,600
)
Income before income taxes
 
 
 
 
 
 
 
 
 
 
$
339,807

U.S. GAAP combined ratio (1)
89
%
 
86
%
 
94
%
 
NM

(2) 
 
 
90
%


 
Six Months Ended June 30, 2014
(dollars in thousands)
U.S.
Insurance
 
International
Insurance
 
Reinsurance
 
Other
Insurance
(Discontinued
Lines)
 
Investing
 
Consolidated
Gross premium volume
$
1,256,604

 
$
653,356

 
$
792,911

 
$
264

 
$

 
$
2,703,135

Net written premiums
1,034,336

 
499,672

 
689,082

 
552

 

 
2,223,642

 
 
 
 
 
 
 
 
 
 
 
 
Earned premiums
982,818

 
462,008

 
469,604

 
544

 

 
1,914,974

Losses and loss adjustment expenses:
 
 
 
 
 
 
 
 
 
 
 
Current accident year
(648,927
)
 
(335,309
)
 
(335,366
)
 

 

 
(1,319,602
)
Prior accident years
81,437

 
71,867

 
41,553

 
(27,964
)
 

 
166,893

Underwriting, acquisition and insurance expenses
(392,443
)
 
(168,451
)
 
(160,235
)
 
(363
)
 

 
(721,492
)
Underwriting profit (loss)
22,885

 
30,115

 
15,556

 
(27,783
)
 

 
40,773

Net investment income

 

 

 

 
178,884

 
178,884

Net realized investment gains

 

 

 

 
24,514

 
24,514

Other revenues (insurance)
2,770

 
11,705

 
3,168

 
186

 

 
17,829

Other expenses (insurance)
(3,111
)
 
(7,708
)
 
(1,097
)
 
(17,285
)
 

 
(29,201
)
Segment profit (loss)
$
22,544

 
$
34,112

 
$
17,627

 
$
(44,882
)
 
$
203,398

 
$
232,799

Other revenues (non-insurance)
 
 
 
 
 
 
 
 
 
 
362,425

Other expenses (non-insurance)
 
 
 
 
 
 
 
 
 
 
(337,909
)
Amortization of intangible assets
 
 
 
 
 
 
 
 
 
 
(27,487
)
Interest expense
 
 
 
 
 
 
 
 
 
 
(59,488
)
Income before income taxes
 
 
 
 
 
 
 
 
 
 
$
170,340

U.S. GAAP combined ratio (1)
98
%
 
93
%
 
97
%
 
NM

(2) 
 
 
98
%

(1) 
The U.S. GAAP combined ratio is a measure of underwriting performance and represents the relationship of incurred losses, loss adjustment expenses and underwriting, acquisition and insurance expenses to earned premiums.
(2) 
NM – Ratio is not meaningful.
Reconciliation Of Segment Assets To The Company's Consolidated Balance Sheets
The following table reconciles segment assets to the Company's consolidated balance sheets.

(dollars in thousands)
June 30, 2015
 
December 31, 2014
Segment assets:
 
 
 
Investing
$
18,335,222

 
$
18,531,150

Underwriting
5,800,178

 
5,422,445

Total segment assets
24,135,400

 
23,953,595

Non-insurance operations
1,230,740

 
1,246,762

Total assets
$
25,366,140

 
$
25,200,357