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FAIR VALUE MEASUREMENTS - Changes in Level 3 for Financial Instruments (Details) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2022 | Mar. 31, 2021
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | $ 153,325 | $ 91,093
Transfers into Level 3 | 0 | 6,184
Transfers out of Level 3 | 0 | (9,203)
Included in net income | 2,490 | 19,049
Included in OCI | (2,794) | (56)
Purchases | 30,797 | 273
Sales | 0 | (26,980)
Settlements/ distributions | (2,573) | (1,823)
Closing balance | 181,245 | 78,537
Change in unrealized investment gains/(losses) | 2,490 | 1,668
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 5,630 | 9,122
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | (556) | (660)
Included in OCI | 0 | 0
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | 0 | 0
Closing balance | 5,074 | 8,462
Change in unrealized investment gains/(losses) | (556) | (660)
Other liabilities | Derivative instruments |  |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 5,630 | 9,122
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | (556) | (660)
Included in OCI | 0 | 0
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | 0 | 0
Closing balance | 5,074 | 8,462
Change in unrealized investment gains/(losses) | (556) | (660)
Fixed maturities, available for sale |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 42,894 | 14,909
Transfers into Level 3 | 0 | 6,184
Transfers out of Level 3 | 0 | (9,203)
Included in net income | 0 | 0
Included in OCI | (2,794) | (56)
Purchases | 21,462 | 0
Sales | 0 | 0
Settlements/ distributions | (672) | (1,349)
Closing balance | 60,890 | 10,485
Change in unrealized investment gains/(losses) | 0 | 0
Fixed maturities, available for sale | Corporate debt |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 42,894 | 2,504
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 0 | 0
Included in OCI | (2,794) | (99)
Purchases | 21,462 | 0
Sales | 0 | 0
Settlements/ distributions | (672) | 0
Closing balance | 60,890 | 2,405
Change in unrealized investment gains/(losses) | 0 | 0
Fixed maturities, available for sale | CMBS |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 0 | 1,740
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 0 | 0
Included in OCI | 0 | 14
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | 0 | (849)
Closing balance | 0 | 905
Change in unrealized investment gains/(losses) | 0 | 0
Fixed maturities, available for sale | ABS |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 0 | 10,665
Transfers into Level 3 | 0 | 6,184
Transfers out of Level 3 | 0 | (9,203)
Included in net income | 0 | 0
Included in OCI | 0 | 29
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | 0 | (500)
Closing balance | 0 | 7,175
Change in unrealized investment gains/(losses) | 0 | 0
Other investments |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 110,431 | 76,184
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 2,490 | 19,049
Included in OCI | 0 | 0
Purchases | 9,335 | 273
Sales | 0 | (26,980)
Settlements/ distributions | (1,901) | (474)
Closing balance | 120,355 | 68,052
Change in unrealized investment gains/(losses) | 2,490 | 1,668
Other investments | CLO-Equities |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 5,910 | 6,173
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 872 | 570
Included in OCI | 0 | 0
Purchases | 0 | 0
Sales | 0 | 0
Settlements/ distributions | (1,901) | (474)
Closing balance | 4,881 | 6,269
Change in unrealized investment gains/(losses) | 872 | 570
Other investments | Other privately held investments |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |
Opening balance | 104,521 | 70,011
Transfers into Level 3 | 0 | 0
Transfers out of Level 3 | 0 | 0
Included in net income | 1,618 | 18,479
Included in OCI | 0 | 0
Purchases | 9,335 | 273
Sales | 0 | (26,980)
Settlements/ distributions | 0 | 0
Closing balance | 115,474 | 61,783
Change in unrealized investment gains/(losses) | $ 1,618 | $ 1,098

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