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Commitments and Contingent Liabilities (Tables)

9 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

Schedule of Company's Restricted Assets

The following table details the forms and value of the Company’s restricted assets as at September 30, 2018 and December 31, 2017:

	As at September 30, 2018				As at December 31, 2017
	($ in millions, except percentages)
Regulatory trusts and deposits:
Affiliated transactions	$	1,154.5			$	1,455.0
Third party	2,431.1				2,425.3
Letters of credit / guarantees (1)	840.3				658.5
Investment commitment — real estate fund	—				100.0
Other investments — real estate fund	100.5				—
Total restricted assets	$	4,526.4			$	4,638.8
Total as percent of investable assets(2)	56.0		%		53.4		%

⁽¹⁾  As at September 30, 2018, the Company had pledged funds in the amount of $840.3 million (December 31, 2017 — $658.5 million) as collateral for the secured letters of credit.

⁽²⁾  Investable assets comprise total investments, cash and cash equivalents, accrued interest, receivables for securities sold and payables for securities purchased.

Amounts Outstanding under Operating Leases

Amounts outstanding under operating leases net of subleases as at September 30, 2018 were:

	2018				2019				2020				2021				2022				Later Years				Total
	($ in millions)
Operating Lease Obligations	$	6.6			$	16.0			$	15.4			$	10.9			$	8.9			$	74.6			$	132.4

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Tabular disclosure for lessee's operating leases. Includes, but is not limited to, description of lessee's operating lease, existence and terms of renewal or purchase options and escalation clauses, restrictions imposed by lease, such as those concerning dividends, additional debt, and further leasing, rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions.

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Tabular disclosure of the fair value of assets, by major investment asset category, supporting separate accounts with additional insurance benefits and minimum investment return guarantees as of each date for which a statement of financial position is presented. The taxonomy for investment disclosures is utilized to tag elements that represent more detailed breakdowns of the major investment categories specified in reporting regulations.

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