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Deferred Policy Acquisition Costs | 12 Months Ended
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Dec. 31, 2012
Deferred Policy Acquisition Costs [Abstract] |
Deferred Policy Acquisition Costs | Note 8 DEFERRED POLICY ACQUISITION COSTS The following reflects the amounts of policy acquisition costs deferred and amortized (dollars in thousands):
As of December 31, | 2012 |  | 2011
Deferred policy acquisition costs: |  |  |  |  |
| Assumed | $ | 3,677,804 |  | $ | 3,605,611
| Retroceded |  | (58,530) |  |  | (61,686)
|  | Net | $ | 3,619,274 |  | $ | 3,543,925
Years ended December 31, | 2012 |  | 2011 |  | 2010
Balance, beginning of year | $ | 3,543,925 |  | $ | 3,314,715 |  | $ | 3,355,275
Capitalized |  |  |  |  |  |  |  |
| Assumed |  | 1,081,599 |  |  | 947,014 |  |  | 885,450
| Retroceded |  | (11,814) |  |  | (13,411) |  |  | (13,838)
Amortized (including interest): |  |  |  |  |  |  |  |
| Assumed |  | (975,844) |  |  | (820,084) |  |  | (831,979)
| Allocated to change in value of embedded derivatives |  | (42,183) |  |  | 114,877 |  |  | (108,515)
| Retroceded |  | 14,970 |  |  | 14,084 |  |  | 12,390
Attributed to unrealized investment gains (losses) |  | (14,938) |  |  | (7,448) |  |  | (15,671)
Foreign currency changes |  | 23,559 |  |  | (5,822) |  |  | 31,603
Balance, end of year | $ | 3,619,274 |  | $ | 3,543,925 |  | $ | 3,314,715
Some reinsurance agreements involve reimbursing the ceding company for allowances and commissions in excess of first-year premiums. These amounts represent acquisition costs and are capitalized to the extent deemed recoverable from the future premiums and amortized against future profits of the business. This type of agreement presents a risk to the extent that the business lapses faster than originally anticipated, resulting in future profits being insufficient to recover the Company's investment.

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- Definition Disclosure of accounting policy for capitalizing costs incurred to write or acquire insurance contracts, the basis for and methodology for capitalizing such costs, the accounting for such deferred acquisition costs (DAC) when modifications or internal replacements of related insurance contracts occur and the effect on results of operations, and the methodology and amount of amortization. This disclosure addresses the nature, type, and amount of capitalized costs incurred to write or acquire insurance contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6967983&loc=d3e11264-158415 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.7) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 60 -Paragraph 60 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6481813&loc=d3e11407-158417 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 7 -Section 03 -Paragraph 7 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 05-1 -Paragraph 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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