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Commitments and Contingent Liabilities (Tables)

3 Months Ended

Mar. 31, 2019

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 March 31, 2019 and December 31, 2018:

	As at March 31, 2019				As at December 31, 2018
	($ in millions, except percentages)
Regulatory trusts and deposits:
Affiliated transactions	$	922.5			$	1,033.9
Third party	2,745.7				2,511.7
Letters of credit / guarantees (1)	792.4				771.1
Investment commitment — real estate fund	—				—
Other investments — real estate fund	104.0				102.5
Total restricted assets	$	4,564.6			$	4,419.2
Total as percent of investable assets(2)	58.5		%		56.4		%

⁽¹⁾  As at March 31, 2019, the Company had pledged funds in the amount of $792.4 million (December 31, 2018 — $771.1 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.

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- References

No definition available.

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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 20
-Section 55
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6588021&loc=d3e7104-158389

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 80
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=6484115&loc=d3e19393-158473

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 80
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=6484115&loc=d3e19393-158473

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