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FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2018

Fair Value Disclosures [Abstract]

FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE ON A RECURRING BASIS

The tables below present the financial instruments measured at fair value on a recurring basis for the periods indicated:

		Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)				Fair value based on NAV practical expedient				Total Fair Value
	At September 30, 2018
	Assets
	Fixed maturities
	U.S. government and agency	$	1,579,758			$	25,707			$	—			$	—			$	1,605,465
	Non-U.S. government	—				548,125				—				—				548,125
	Corporate debt	—				5,027,985				53,100				—				5,081,085
	Agency RMBS	—				1,639,231				—				—				1,639,231
	CMBS	—				1,066,184				10,771				—				1,076,955
	Non-Agency RMBS	—				41,786				—				—				41,786
	ABS	—				1,642,154				3,657				—				1,645,811
	Municipals	—				129,239				—				—				129,239
		1,579,758				10,120,411				67,528				—				11,767,697
	Equity securities
	Common stocks	13,505				—				—				—				13,505
	Exchange-traded funds	273,448				—				—				—				273,448
	Bond mutual funds	—				146,358				—				—				146,358
		286,953				146,358				—				—				433,311
	Other investments
	Hedge funds (1)	—				—				—				251,932				251,932
	Direct lending funds	—				—				—				268,210				268,210
	Private equity funds	—				—				—				67,840				67,840
	Real estate funds	—				—				—				63,764				63,764
	Other privately held investments	—				—				47,389				—				47,389
	CLO-Equities	—				—				24,264				—				24,264
	Overseas deposits	—				110,164				—				—				110,164
		—				110,164				71,653				651,746				833,563
	Short-term investments	—				156,090				—				—				156,090
	Other assets
	Derivative instruments (see Note 5)	—				3,383				—				—				3,383
	Total Assets	$	1,866,711			$	10,536,406			$	139,181			$	651,746			$	13,194,044
	Liabilities
	Derivative instruments (see Note 5)	$	—			$	4,908			$	10,212			$	—			$	15,120
	Cash settled awards (see Note 8)	—				19,096				—				—				19,096
	Total Liabilities	$	—			$	24,004			$	10,212			$	—			$	34,216

(1) Includes Long/short equity, Multi-strategy and Event-driven funds.

		Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)				Fair value based on NAV practical expedient				Total Fair Value
	At December 31, 2017
	Assets
	Fixed maturities
	U.S. government and agency	$	1,658,622			$	53,847			$	—			$	—			$	1,712,469
	Non-U.S. government	—				806,299				—				—				806,299
	Corporate debt	—				5,244,969				52,897				—				5,297,866
	Agency RMBS	—				2,395,152				—				—				2,395,152
	CMBS	—				777,728				—				—				777,728
	Non-Agency RMBS	—				46,831				—				—				46,831
	ABS	—				1,436,281				—				—				1,436,281
	Municipals	—				149,380				—				—				149,380
		1,658,622				10,910,487				52,897				—				12,622,006
	Equity securities
	Common stocks	25,658				—				—				—				25,658
	Exchange-traded funds	427,633				—				—				—				427,633
	Bond mutual funds	—				182,220				—				—				182,220
		453,291				182,220				—				—				635,511
	Other investments
	Hedge funds (1)	—				—				—				363,811				363,811
	Direct lending funds	—				—				—				250,681				250,681
	Private equity funds	—				—				—				68,812				68,812
	Real estate funds	—				—				—				50,009				50,009
	Other privately held investments	—				—				46,430				—				46,430
	CLO-Equities	—				—				31,413				—				31,413
	Overseas deposits	—				198,217				—				—				198,217
		—				198,217				77,843				733,313				1,009,373
	Short-term investments	—				83,661				—				—				83,661
	Other assets
	Derivative instruments (see Note 5)	—				5,125				—				—				5,125
	Insurance-linked securities	—				—				25,090				—				25,090
	Total Assets	$	2,111,913			$	11,379,710			$	155,830			$	733,313			$	14,380,766
	Liabilities
	Derivative instruments (see Note 5)	$	—			$	2,876			$	11,510			$	—			$	14,386
	Cash settled awards (see Note 8)	—				21,535				—				—				21,535
	Total Liabilities	$	—			$	24,411			$	11,510			$	—			$	35,921

(1) Includes Long/short equity, Multi-strategy and Event-driven funds.

LEVEL 3 FAIR VALUE MEASUREMENT INPUTS

Except certain fixed maturities and insurance-linked securities priced using broker-dealer quotes (underlying inputs are not available), the following table quantifies the significant unobservable inputs used in estimating fair values at September 30, 2018 of investments classified as Level 3 in the fair value hierarchy.

		Fair Value			Valuation Technique	Unobservable Input	Range	Weighted Average
	Other investments - CLO-Equities	$	24,264		Discounted cash flow	Default rates	3.0%	3.0%
						Loss severity rate	35.0%	35.0%
						Collateral spreads	3.0%	3.0%
						Estimated maturity dates	7 years	7 years
	Other investments - Other privately held investments	$	47,389		Discounted cash flow	Discount rate	3.0% - 8.5%	7.2%
	Derivatives - Other underwriting-related derivatives	$	(10,212	)	Discounted cash flow	Discount rate	3.0%	3.0%

CHANGES IN LEVEL 3 FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE ON A RECURRING BASIS, ASSETS

The following tables present changes in Level 3 for financial instruments measured at fair value on a recurring basis for the periods indicated:

		Opening Balance				Transfers into Level 3				Transfers out of Level 3				Included in net income(1)				Included in OCI (2)				Purchases				Sales				Settlements/ Distributions				Closing Balance				Change in unrealized investment gains/(losses) (3)
	Three months ended September 30, 2018
	Fixed maturities
	Corporate debt	$	42,553			$	1,346			$	—			$	(579	)		$	4,962			$	13,871			$	(3,960	)		$	(5,093	)		$	53,100			$	—
	Non-Agency RMBS	903				—				(790		)		—				(1		)		—				—				(112		)		—				—
	CMBS	18,149				3,160				(10,422		)		—				(55		)		—				—				(61		)		10,771				—
	ABS	—				3,657				—				—				—				—				—				—				3,657				—
		61,605				8,163				(11,212		)		(579		)		4,906				13,871				(3,960		)		(5,266		)		67,528				—
	Other investments
	Other privately held investments	47,613				—				—				(224		)		—				—				—				—				47,389				(224		)
	CLO - Equities	26,153				—				—				2,035				—				—				—				(3,924		)		24,264				2,035
		73,766				—				—				1,811				—				—				—				(3,924		)		71,653				1,811
	Other assets
	Insurance-linked securities	—				—				—				—				—				—				—				—				—				—
		—				—				—				—				—				—				—				—				—				—
	Total assets	$	135,371			$	8,163			$	(11,212	)		$	1,232			$	4,906			$	13,871			$	(3,960	)		$	(9,190	)		$	139,181			$	1,811
	Other liabilities
	Derivative instruments	$	10,589			$	—			$	—			$	(377	)		$	—			$	—			$	—			$	—			$	10,212			$	(377	)
	Total liabilities	$	10,589			$	—			$	—			$	(377	)		$	—			$	—			$	—			$	—			$	10,212			$	(377	)
	Nine months ended September 30, 2018
	Fixed maturities
	Corporate debt	$	52,897			$	2,935			$	(4,279	)		$	(698	)		$	5,977			$	17,056			$	(9,714	)		$	(11,074	)		$	53,100			$	—
	Non-Agency RMBS	—				—				(789		)		—				1				900				—				(112		)		—				—
	CMBS	—				5,096				(10,422		)		—				(57		)		16,215				—				(61		)		10,771				—
	ABS	—				3,657				—				—				—				—				—				—				3,657				—
		52,897				11,688				(15,490		)		(698		)		5,921				34,171				(9,714		)		(11,247		)		67,528				—
	Other investments
	Other privately held investments	46,430				—				—				(652		)		—				3,111				(1,500		)		—				47,389				(652		)
	CLO - Equities	31,413				—				—				6,719				—				—				—				(13,868		)		24,264				6,719
		77,843				—				—				6,067				—				3,111				(1,500		)		(13,868		)		71,653				6,067
	Other assets
	Insurance-linked securities	25,090				—				—				(90		)		—				—				—				(25,000		)		—				—
		25,090				—				—				(90		)		—				—				—				(25,000		)		—				—
	Total assets	$	155,830			$	11,688			$	(15,490	)		$	5,279			$	5,921			$	37,282			$	(11,214	)		$	(50,115	)		$	139,181			$	6,067
	Other liabilities
	Derivative instruments	$	11,510			$	—			$	—			$	(1,298	)		$	—			$	—			$	—			$	—			$	10,212			$	(1,298	)
	Total liabilities	$	11,510			$	—			$	—			$	(1,298	)		$	—			$	—			$	—			$	—			$	10,212			$	(1,298	)

		Opening Balance				Transfers into Level 3				Transfers out of Level 3				Included in net income(1)				Included in OCI (2)				Purchases				Sales				Settlements/ Distributions				Closing Balance				Change in unrealized investment gains/(losses) (3)
	Three months ended September 30, 2017
	Fixed maturities
	Corporate debt	$	68,320			$	—			$	(1,208	)		$	(835	)		$	(9	)		$	—			$	(2,274	)		$	(2,978	)		$	61,016			$	—
	CMBS	—				—				—				—				—				—				—				—				—				—
	ABS	5,999				—				(6,001		)		—				10				24,007				—				—				24,015				—
		74,319				—				(7,209		)		(835		)		1				24,007				(2,274		)		(2,978		)		85,031				—
	Other investments
	Other privately held investments	42,938				—				—				460				—				—				—				—				43,398				460
	CLO - Equities	47,076				—				—				1,402				—				—				—				(11,696		)		36,782				1,402
		90,014				—				—				1,862				—				—				—				(11,696		)		80,180				1,862
	Other assets
	Derivative instruments	—				—				—				—				—				—				—				—				—				—
	Insurance-linked securities	25,047				—				—				(71		)		—				—				—				—				24,976				(71		)
		25,047				—				—				(71		)		—				—				—				—				24,976				(71		)
	Total assets	$	189,380			$	—			$	(7,209	)		$	956			$	1			$	24,007			$	(2,274	)		$	(14,674	)		$	190,187			$	1,791
	Other liabilities
	Derivative instruments	$	12,209			$	—			$	—			$	(291	)		$	—			$	—			$	—			$	(74	)		$	11,844			$	(291	)
	Total liabilities	$	12,209			$	—			$	—			$	(291	)		$	—			$	—			$	—			$	(74	)		$	11,844			$	(291	)
	Nine months ended September 30, 2017
	Fixed maturities
	Corporate debt	$	75,875			$	1,536			$	(3,112	)		$	(762	)		$	(392	)		$	19,181			$	(21,475	)		$	(9,835	)		$	61,016			$	—
	Non-Agency RMBS	—				—				—				—				—				—				—				—				—				—
	CMBS	3,061				—				(9,418		)		—				17				9,400				—				(3,060		)		—				—
	ABS	17,464				—				(24,949		)		—				1,493				30,007				—				—				24,015				—
		96,400				1,536				(37,479		)		(762		)		1,118				58,588				(21,475		)		(12,895		)		85,031				—
	Other investments
	Other privately held investments	42,142				—				—				1,256				—				—				—				—				43,398				1,256
	CLO - Equities	60,700				—				—				3,930				—				—				—				(27,848		)		36,782				3,930
		102,842				—				—				5,186				—				—				—				(27,848		)		80,180				5,186
	Other assets
	Derivative instruments	2,532				—				—				653				—				—				—				(3,185		)		—				—
	Insurance-linked securities	25,023				—				—				(47		)		—				—				—				—				24,976				(47		)
		27,555				—				—				606				—				—				—				(3,185		)		24,976				(47		)
	Total assets	$	226,797			$	1,536			$	(37,479	)		$	5,030			$	1,118			$	58,588			$	(21,475	)		$	(43,928	)		$	190,187			$	5,139
	Other liabilities
	Derivative instruments	$	6,500			$	—			$	—			$	9,991			$	—			$	12,135			$	—			$	(16,782	)		$	11,844			$	(291	)
	Total liabilities	$	6,500			$	—			$	—			$	9,991			$	—			$	12,135			$	—			$	(16,782	)		$	11,844			$	(291	)

(1) Realized gains (losses) on fixed maturities, and realized and unrealized gains (losses) on other assets and other liabilities included in net income are included in net investment gains (losses). Realized and unrealized gains (losses) on other investments included in net income are included in net investment income.

(2) Unrealized gains (losses) on fixed maturities are included in other comprehensive income ("OCI").

(3) Change in unrealized investment gains (losses) relating to assets held at the reporting date.

CHANGES IN LEVEL 3 FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE ON A RECURRING BASIS, LIABILITIES

The following tables present changes in Level 3 for financial instruments measured at fair value on a recurring basis for the periods indicated:

		Opening Balance				Transfers into Level 3				Transfers out of Level 3				Included in net income(1)				Included in OCI (2)				Purchases				Sales				Settlements/ Distributions				Closing Balance				Change in unrealized investment gains/(losses) (3)
	Three months ended September 30, 2018
	Fixed maturities
	Corporate debt	$	42,553			$	1,346			$	—			$	(579	)		$	4,962			$	13,871			$	(3,960	)		$	(5,093	)		$	53,100			$	—
	Non-Agency RMBS	903				—				(790		)		—				(1		)		—				—				(112		)		—				—
	CMBS	18,149				3,160				(10,422		)		—				(55		)		—				—				(61		)		10,771				—
	ABS	—				3,657				—				—				—				—				—				—				3,657				—
		61,605				8,163				(11,212		)		(579		)		4,906				13,871				(3,960		)		(5,266		)		67,528				—
	Other investments
	Other privately held investments	47,613				—				—				(224		)		—				—				—				—				47,389				(224		)
	CLO - Equities	26,153				—				—				2,035				—				—				—				(3,924		)		24,264				2,035
		73,766				—				—				1,811				—				—				—				(3,924		)		71,653				1,811
	Other assets
	Insurance-linked securities	—				—				—				—				—				—				—				—				—				—
		—				—				—				—				—				—				—				—				—				—
	Total assets	$	135,371			$	8,163			$	(11,212	)		$	1,232			$	4,906			$	13,871			$	(3,960	)		$	(9,190	)		$	139,181			$	1,811
	Other liabilities
	Derivative instruments	$	10,589			$	—			$	—			$	(377	)		$	—			$	—			$	—			$	—			$	10,212			$	(377	)
	Total liabilities	$	10,589			$	—			$	—			$	(377	)		$	—			$	—			$	—			$	—			$	10,212			$	(377	)
	Nine months ended September 30, 2018
	Fixed maturities
	Corporate debt	$	52,897			$	2,935			$	(4,279	)		$	(698	)		$	5,977			$	17,056			$	(9,714	)		$	(11,074	)		$	53,100			$	—
	Non-Agency RMBS	—				—				(789		)		—				1				900				—				(112		)		—				—
	CMBS	—				5,096				(10,422		)		—				(57		)		16,215				—				(61		)		10,771				—
	ABS	—				3,657				—				—				—				—				—				—				3,657				—
		52,897				11,688				(15,490		)		(698		)		5,921				34,171				(9,714		)		(11,247		)		67,528				—
	Other investments
	Other privately held investments	46,430				—				—				(652		)		—				3,111				(1,500		)		—				47,389				(652		)
	CLO - Equities	31,413				—				—				6,719				—				—				—				(13,868		)		24,264				6,719
		77,843				—				—				6,067				—				3,111				(1,500		)		(13,868		)		71,653				6,067
	Other assets
	Insurance-linked securities	25,090				—				—				(90		)		—				—				—				(25,000		)		—				—
		25,090				—				—				(90		)		—				—				—				(25,000		)		—				—
	Total assets	$	155,830			$	11,688			$	(15,490	)		$	5,279			$	5,921			$	37,282			$	(11,214	)		$	(50,115	)		$	139,181			$	6,067
	Other liabilities
	Derivative instruments	$	11,510			$	—			$	—			$	(1,298	)		$	—			$	—			$	—			$	—			$	10,212			$	(1,298	)
	Total liabilities	$	11,510			$	—			$	—			$	(1,298	)		$	—			$	—			$	—			$	—			$	10,212			$	(1,298	)

		Opening Balance				Transfers into Level 3				Transfers out of Level 3				Included in net income(1)				Included in OCI (2)				Purchases				Sales				Settlements/ Distributions				Closing Balance				Change in unrealized investment gains/(losses) (3)
	Three months ended September 30, 2017
	Fixed maturities
	Corporate debt	$	68,320			$	—			$	(1,208	)		$	(835	)		$	(9	)		$	—			$	(2,274	)		$	(2,978	)		$	61,016			$	—
	CMBS	—				—				—				—				—				—				—				—				—				—
	ABS	5,999				—				(6,001		)		—				10				24,007				—				—				24,015				—
		74,319				—				(7,209		)		(835		)		1				24,007				(2,274		)		(2,978		)		85,031				—
	Other investments
	Other privately held investments	42,938				—				—				460				—				—				—				—				43,398				460
	CLO - Equities	47,076				—				—				1,402				—				—				—				(11,696		)		36,782				1,402
		90,014				—				—				1,862				—				—				—				(11,696		)		80,180				1,862
	Other assets
	Derivative instruments	—				—				—				—				—				—				—				—				—				—
	Insurance-linked securities	25,047				—				—				(71		)		—				—				—				—				24,976				(71		)
		25,047				—				—				(71		)		—				—				—				—				24,976				(71		)
	Total assets	$	189,380			$	—			$	(7,209	)		$	956			$	1			$	24,007			$	(2,274	)		$	(14,674	)		$	190,187			$	1,791
	Other liabilities
	Derivative instruments	$	12,209			$	—			$	—			$	(291	)		$	—			$	—			$	—			$	(74	)		$	11,844			$	(291	)
	Total liabilities	$	12,209			$	—			$	—			$	(291	)		$	—			$	—			$	—			$	(74	)		$	11,844			$	(291	)
	Nine months ended September 30, 2017
	Fixed maturities
	Corporate debt	$	75,875			$	1,536			$	(3,112	)		$	(762	)		$	(392	)		$	19,181			$	(21,475	)		$	(9,835	)		$	61,016			$	—
	Non-Agency RMBS	—				—				—				—				—				—				—				—				—				—
	CMBS	3,061				—				(9,418		)		—				17				9,400				—				(3,060		)		—				—
	ABS	17,464				—				(24,949		)		—				1,493				30,007				—				—				24,015				—
		96,400				1,536				(37,479		)		(762		)		1,118				58,588				(21,475		)		(12,895		)		85,031				—
	Other investments
	Other privately held investments	42,142				—				—				1,256				—				—				—				—				43,398				1,256
	CLO - Equities	60,700				—				—				3,930				—				—				—				(27,848		)		36,782				3,930
		102,842				—				—				5,186				—				—				—				(27,848		)		80,180				5,186
	Other assets
	Derivative instruments	2,532				—				—				653				—				—				—				(3,185		)		—				—
	Insurance-linked securities	25,023				—				—				(47		)		—				—				—				—				24,976				(47		)
		27,555				—				—				606				—				—				—				(3,185		)		24,976				(47		)
	Total assets	$	226,797			$	1,536			$	(37,479	)		$	5,030			$	1,118			$	58,588			$	(21,475	)		$	(43,928	)		$	190,187			$	5,139
	Other liabilities
	Derivative instruments	$	6,500			$	—			$	—			$	9,991			$	—			$	12,135			$	—			$	(16,782	)		$	11,844			$	(291	)
	Total liabilities	$	6,500			$	—			$	—			$	9,991			$	—			$	12,135			$	—			$	(16,782	)		$	11,844			$	(291	)

(1) Realized gains (losses) on fixed maturities, and realized and unrealized gains (losses) on other assets and other liabilities included in net income are included in net investment gains (losses). Realized and unrealized gains (losses) on other investments included in net income are included in net investment income.

(2) Unrealized gains (losses) on fixed maturities are included in other comprehensive income ("OCI").

(3) Change in unrealized investment gains (losses) relating to assets held at the reporting date.

X

- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

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Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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