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FAIR VALUE MEASUREMENTS (Changes in Level 3 for Financial Instruments (Details) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2019 | Mar. 31, 2018
Total liabilities |  |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | $ 10,299 | $ 11,510
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in earnings | (66) | (568)
Included in OCI | 0 | 0
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | 0 | 0
Closing balance | 10,233 | 10,942
Change in unrealized investment gain/loss relating to assets held at the reporting date | (66) | (568)
Fixed maturities |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 86,679 | 52,897
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | (21,169) | (4,279)
Included in net income | (696) | (118)
Included in OCI | 929 | 1,403
Purchases | 9,750 | 0
Sales | (5,547) | (2,536)
Settlements/ distributions | (5,633) | (3,896)
Closing balance | 64,313 | 43,471
Change in unrealized investment gain/loss relating to assets held at the reporting date | 0 | 0
Other investments |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 65,789 | 77,843
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 1,082 | 2,362
Included in OCI | 0 | 0
Purchases | 2,500 | 3,111
Sales | 0 | (1,500)
Settlements/ distributions | (3,664) | (4,473)
Closing balance | 65,707 | 77,343
Change in unrealized investment gain/loss relating to assets held at the reporting date | 1,082 | 2,362
Other assets |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 0 | 25,090
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 0 | (90)
Included in OCI | 0 | 0
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | 0 | 0
Closing balance | 0 | 25,000
Change in unrealized investment gain/loss relating to assets held at the reporting date | 0 | (90)
Total assets |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 152,468 | 155,830
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | (21,169) | (4,279)
Included in net income | 386 | 2,154
Included in OCI | 929 | 1,403
Purchases | 12,250 | 3,111
Sales | (5,547) | (4,036)
Settlements/ distributions | (9,297) | (8,369)
Closing balance | 130,020 | 145,814
Change in unrealized investment gain/loss relating to assets held at the reporting date | 1,082 | 2,272
Corporate debt | Fixed maturities |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 49,012 | 52,897
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | (4,279)
Included in net income | (696) | (118)
Included in OCI | 624 | 1,403
Purchases | 0 | 0
Sales | (5,547) | (2,536)
Settlements/ distributions | (2,268) | (3,896)
Closing balance | 41,125 | 43,471
Change in unrealized investment gain/loss relating to assets held at the reporting date | 0 | 0
CMBS | Fixed maturities |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 19,134 | 0
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | (4,767) | 0
Included in net income | 0 | 0
Included in OCI | 143 | 0
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | (3,365) | 0
Closing balance | 11,145 | 0
Change in unrealized investment gain/loss relating to assets held at the reporting date | 0 | 0
ABS | Fixed maturities |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 18,533 | 0
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | (16,402) | 0
Included in net income | 0 | 0
Included in OCI | 162 | 0
Purchases | 9,750 | 0
Sales | 0 | 0
Settlements/ distributions | 0 | 0
Closing balance | 12,043 | 0
Change in unrealized investment gain/loss relating to assets held at the reporting date | 0 | 0
Other privately held investments | Other investments |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 44,518 | 46,430
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 667 | 746
Included in OCI | 0 | 0
Purchases | 2,500 | 3,111
Sales | 0 | (1,500)
Settlements/ distributions | 0 | 0
Closing balance | 47,685 | 48,787
Change in unrealized investment gain/loss relating to assets held at the reporting date | 667 | 746
CLO-Equities | Other investments |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 21,271 | 31,413
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 415 | 1,616
Included in OCI | 0 | 0
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | (3,664) | (4,473)
Closing balance | 18,022 | 28,556
Change in unrealized investment gain/loss relating to assets held at the reporting date | 415 | 1,616
Derivative instruments | Other liabilities |  |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 10,299 | 11,510
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in earnings | (66) | (568)
Included in OCI | 0 | 0
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | 0 | 0
Closing balance | 10,233 | 10,942
Change in unrealized investment gain/loss relating to assets held at the reporting date | (66) | (568)
Insurance-linked securities | Other assets |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 0 | 25,090
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 0 | (90)
Included in OCI | 0 | 0
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | 0 | 0
Closing balance | 0 | 25,000
Change in unrealized investment gain/loss relating to assets held at the reporting date | $ 0 | $ (90)

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