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Investments (Tables)

12 Months Ended

Dec. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Summary of Investment Income

The following table summarizes investment income for the twelve months ended December 31, 2023, 2022 and 2021:

						For the Twelve Months Ended
						December 31, 2023						December 31, 2022						December 31, 2021
						($ in millions)
Fixed income securities — Available for sale						$	115.7					$	95.6					$	87.2
Fixed income securities — Trading						98.9						57.0						30.2
Short-term investments — Available for sale						5.3						0.6						0.1
Short-term investments — Trading						0.3						0.1						—
Fixed term deposits (included in cash and cash equivalents)						39.9						6.6						0.7
Catastrophe bonds — Trading						0.2						0.3						0.9
Privately-held investments — Available for sale						0.1						—						—
Privately-held investments — Trading						44.7						24.3						18.2
Other investments, at fair value (1)						(17.8)						13.9						21.9
Total						287.3						198.4						159.2
Investment expenses						(11.6)						(10.3)						(11.7)
Net investment income						$	275.7					$	188.1					$	147.5

_____________

(1)    Other investments primarily represent the Company’s investments in investment funds. The amount reported represents the change in fair value of the investments in the period.

Net Realized and Unrealized Investment Gains and Losses and Change in Unrealized Gains and Losses on Investments

The following table summarizes the net realized and unrealized investment gains and losses recorded in the consolidated statement of operations and the change in unrealized gains and losses on investments recorded in other comprehensive income for the twelve months ended December 31, 2023, 2022 and 2021:

						For the Twelve Months Ended
						December 31, 2023						December 31, 2022						December 31, 2021
						($ in millions)
Available for sale:
Fixed income securities — gross realized gains						$	1.6					$	2.9					$	22.7
Fixed income securities — gross realized (losses)						(41.5)						(58.4)						(3.6)
Short-term investments — gross realized gains						0.6						1.0						2.0
Short-term investments — gross realized (losses)						(0.9)						(0.5)						(0.8)
Net change in expected credit gains/(losses)						4.8						(5.0)						(2.5)
Trading:
Fixed income securities — gross realized gains						1.0						0.2						12.2
Fixed income securities — gross realized (losses)						(3.5)						(1.8)						(2.0)
Short-term investments — gross realized gains						0.1						—						0.1
Short-term investments — gross realized (losses)						(0.3)						—						(0.3)
Privately-held investments — gross realized gains						0.8						0.7						0.6
Privately-held investments — gross realized (losses)						—						(0.1)						(13.8)
Privately-held investments — net unrealized (losses)/gains						(15.2)						(2.5)						18.1
Catastrophe bonds — net unrealized gains/(losses)						0.1						0.2						(0.8)
Fixed income securities — net unrealized gains/(losses)						65.9						(113.9)						(23.4)
Investments — equity method:
Gross realized and unrealized gains in MVI						0.2						—						0.1
Gross unrealized gains/(losses) in Multi-Line Reinsurer						0.8						(0.4)						0.2
Total net realized and unrealized investment gains/(losses) recorded in the consolidated statement of operations						$	14.5					$	(177.6)					$	8.8
Change in available for sale net unrealized gains/(losses):
Available for sale investments						$	126.2					$	(391.7)					$	(157.6)
Income tax (expense)/benefit						(20.6)						23.9						(0.3)
Total change in net unrealized gains/(losses), net of taxes recorded in other comprehensive income						$	105.6					$	(367.8)					$	(157.9)

Cost or Amortized Cost, Unrealized and Realized Gains and Losses and Estimated Fair Value of Available for Sale Investments

The following tables present the cost or amortized cost, gross unrealized gains and losses and estimated fair market value of available for sale investments in fixed income securities, short-term investments and privately-held investments as at December 31, 2023 and December 31, 2022:

						As at December 31, 2023
						Cost or Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Allowance for Credit Losses (1)						Fair Market Value
						($ in millions)
Fixed Income Securities — Available for sale
U.S. government						$	1,224.9					$	4.4					$	(26.7)					$	—					$	1,202.6
U.S. agency						7.5						—						(0.3)						—						7.2
Municipal						133.6						—						(5.0)						(0.5)						128.1
Corporate						2,051.1						12.1						(101.5)						(2.4)						1,959.3
Non-U.S. government-backed corporate						106.5						0.1						(5.9)						—						100.7
Non-U.S. government						279.9						0.6						(6.7)						—						273.8
Agency commercial mortgage-backed						6.6						—						(0.8)						—						5.8
Agency residential mortgage-backed						519.9						0.1						(74.9)						—						445.1
Total fixed income securities — Available for sale						4,330.0						17.3						(221.8)						(2.9)						4,122.6
Short-term investments — Available for sale						93.6						—						—						—						93.6
Privately-held investments — Available for sale
Asset-backed securities						14.7						0.2						—						—						14.9
Total Investments — Available for sale						$	4,438.3					$	17.5					$	(221.8)					$	(2.9)					$	4,231.1

_____________

(1)    For more information on the allowance for expected credit losses, refer to Note 25, “Allowance for Expected Credit Losses”.

						As at December 31, 2022
						Cost or Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Allowance for Credit Losses						Fair Market Value
						($ in millions)
Fixed Income Securities — Available for sale
U.S. government						$	1,003.7					$	—					$	(50.7)					$	—					$	953.0
U.S. agency						9.2						—						(0.4)						—						8.8
Municipal						159.9						—						(9.4)						(1.0)						149.5
Corporate						2,016.9						3.5						(169.1)						(6.3)						1,845.0
Non-U.S. government-backed corporate						119.4						—						(8.8)						(0.2)						110.4
Non-U.S. government						225.2						0.1						(11.5)						(0.2)						213.6
Non-agency commercial mortgage-backed						6.6						—						(1.0)						—						5.6
Agency mortgage-backed						590.4						—						(87.7)						—						502.7
Total fixed income securities — Available for sale						4,131.3						3.6						(338.6)						(7.7)						3,788.6
Short-term investments — Available for sale						52.4						—						(0.4)						—						52.0
Total Investments — Available for sale						$	4,183.7					$	3.6					$	(339.0)					$	(7.7)					$	3,840.6

Cost, Gross Unrealized Gains and Losses, and Estimated Fair Value of Trading Investments in Fixed Income Maturities

The following tables present the cost or amortized cost, gross unrealized gains and losses, and estimated fair market value of trading investments in fixed income securities, short-term investments, catastrophe bonds and privately-held investments as at December 31, 2023 and December 31, 2022:

						As at December 31, 2023
						Cost or Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Fair Market Value
						($ in millions)
Fixed Income Securities — Trading
U.S. government						$	248.7					$	0.5					$	(3.7)					$	245.5
Municipal						3.3						—						(0.2)						3.1
Corporate						178.8						0.7						(8.0)						171.5
High yield loans						90.8						1.3						—						92.1
Non-U.S. government-backed corporate						8.6						—						(0.3)						8.3
Non-U.S. government						35.8						0.1						(1.1)						34.8
Asset-backed						936.0						2.1						(29.9)						908.2
Agency mortgage-backed						25.0						—						(2.8)						22.2
Total fixed income securities — Trading						1,527.0						4.7						(46.0)						1,485.7
Short-term investments — Trading						2.1						—						—						2.1
Catastrophe bonds — Trading						1.6						—						—						1.6
Privately-held investments — Trading
Commercial mortgage loans						293.2						1.0						(19.3)						274.9
Middle market loans and other private debt						85.9						—						(1.1)						84.8
Asset-backed securities						83.1						0.4						(0.6)						82.9
Global corporate securities						14.7						—						(0.3)						14.4
Short-term investments						18.0						—						—						18.0
Total privately-held investments — Trading						494.9						1.4						(21.3)						475.0
Total Investments — Trading						$	2,025.6					$	6.1					$	(67.3)					$	1,964.4

						As at December 31, 2022
						Cost or Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Fair Market Value
						($ in millions)
Fixed Income Securities — Trading
U.S. government						$	267.9					$	—					$	(6.3)					$	261.6
Municipal						3.9						—						(0.3)						3.6
Corporate						175.3						0.3						(13.5)						162.1
High yield loans						90.2						0.2						(2.1)						88.3
Non-U.S. government-backed corporate						12.2						—						(0.6)						11.6
Non-U.S. government						32.2						—						(1.8)						30.4
Asset-backed						970.3						0.2						(74.0)						896.5
Agency mortgage-backed						24.7						—						(3.3)						21.4
Total fixed income securities — Trading						1,576.7						0.7						(101.9)						1,475.5
Short-term investments — Trading						6.3						—						—						6.3
Catastrophe bonds — Trading						5.1						—						(2.2)						2.9
Privately-held investments — Trading
Commercial mortgage loans						312.6						0.6						(1.1)						312.1
Middle market loans and other private debt						109.0						—						(2.1)						106.9
Asset-backed securities						68.8						—						(2.0)						66.8
Global corporate securities						15.1						—						(0.1)						15.0
Equity securities						6.6						—						—						6.6
Short-term investments						25.6						—						—						25.6
Total privately-held investments — Trading						537.7						0.6						(5.3)						533.0
Total Investments — Trading						$	2,125.8					$	1.3					$	(109.4)					$	2,017.7

Other Investments

The table below shows the Company’s investments in MVI, Multi-Line Reinsurer and Digital Re for the twelve months ended December 31, 2023 and 2022:

						MVI						Multi-Line Reinsurer						Digital Re						Total
						($ in millions)
Opening undistributed value of investment as at January 1, 2023						$	0.8					$	5.2					$	0.2					$	6.2
Investment in the period						—						0.4						—						0.4
Distribution received						—						—						—						—
Unrealized gain for the twelve months to December 31, 2023						0.2						0.8						—						1.0
Closing value of investment as at December 31, 2023						1.0						6.4						0.2						7.6
Opening undistributed value of investment as at January 1, 2022						$	0.5					$	3.2					$	0.2					$	3.9
Investment in the period						0.4						1.6						—						2.0
Distribution received						—						—						—						—
Unrealized (loss)/gain for the twelve months to December 31, 2022						(0.1)						0.4						—						0.3
Closing value of investments at December 31, 2022						$	0.8					$	5.2					$	0.2					$	6.2

Summary of Fixed Maturities

The scheduled maturity distribution of the Company’s available for sale securities as at December 31, 2023 and December 31, 2022 is set forth below. Actual maturities may differ from contractual maturities because issuers of securities may have the right to call or prepay obligations with or without call or prepayment penalties.

						As at December 31, 2023
						Amortized Cost or Cost						Fair Market Value
						($ in millions)
Due one year or less						$	512.0					$	505.8
Due after one year through five years						2,889.0						2,818.9
Due after five years through ten years						495.1						440.3
Due after ten years						15.7						15.2
						3,911.8						3,780.2
Agency commercial mortgage-backed						6.6						5.8
Agency residential mortgage-backed						519.9						445.1
Total Investments — Available for sale						$	4,438.3					$	4,231.1

						At December 31, 2022
						Amortized Cost or Cost						Fair Market Value
						($ in millions)
Due one year or less						$	231.5					$	228.0
Due after one year through five years						2,526.9						2,385.7
Due after five years through ten years						815.1						707.7
Due after ten years						13.2						10.9
						3,586.7						3,332.3
Non-agency commercial mortgage-backed						6.6						5.6
Agency mortgage-backed						590.4						502.7
Total Investments — Available for sale						$	4,183.7					$	3,840.6

Aggregate Fair Value and Gross Unrealized Loss by Type of Security

The following tables summarize, by type of security, the aggregate fair value and gross unrealized loss by length of time the security has been in an unrealized loss position for the Company’s available for sale portfolio as at December 31, 2023 and December 31, 2022:

						December 31, 2023
						0-12 months												Over 12 months												Total
						Fair Market Value						Gross Unrealized Losses						Fair Market Value						Gross Unrealized Losses						Fair Market Value						Gross Unrealized Losses						Number of Securities
						($ in millions)
U.S. government						$	105.5					$	(0.5)					$	673.3					$	(26.2)					$	778.8					$	(26.7)					74
U.S. agency						—						—						7.2						(0.3)						7.2						(0.3)						1
Municipal						11.1						(1.0)						117.0						(4.0)						128.1						(5.0)						54
Corporate						46.7						(0.4)						1,287.2						(101.1)						1,333.9						(101.5)						558
Non-U.S. government-backed corporate						0.2						—						95.5						(5.9)						95.7						(5.9)						12
Non-U.S. government						32.9						(0.2)						180.1						(6.5)						213.0						(6.7)						53
Agency commercial mortgage-backed						—						—						5.8						(0.8)						5.8						(0.8)						1
Agency residential mortgage-backed						0.1						—						435.9						(74.9)						436.0						(74.9)						197
Total						$	196.5					$	(2.1)					$	2,802.0					$	(219.7)					$	2,998.5					$	(221.8)					950

						December 31, 2022
						0-12 months												Over 12 months												Total
						Fair Market Value						Gross Unrealized Losses						Fair Market Value						Gross Unrealized Losses						Fair Market Value						Gross Unrealized Losses						Number of Securities
						($ in millions)
U.S. government						$	741.1					$	(30.6)					$	203.4					$	(20.1)					$	944.5					$	(50.7)					118
U.S. agency						7.1						(0.4)						1.7						—						8.8						(0.4)						5
Municipal						133.1						(7.1)						16.4						(2.3)						149.5						(9.4)						59
Corporate						1,104.7						(77.6)						568.2						(91.5)						1,672.9						(169.1)						701
Non-U.S. government-backed corporate						11.3						(0.5)						99.0						(8.3)						110.3						(8.8)						16
Non-U.S. government						63.8						(2.9)						135.9						(8.6)						199.7						(11.5)						45
Non-agency commercial mortgage-backed securities						5.6						(1.0)						—						—						5.6						(1.0)						1
Agency mortgage-backed						202.8						(24.9)						299.1						(62.8)						501.9						(87.7)						220
Total fixed income securities — Available for sale						2,269.5						(145.0)						1,323.7						(193.6)						3,593.2						(338.6)						1,165
Total short-term investments — Available for sale						51.9						(0.4)						—						—						51.9						(0.4)						1
Total						$	2,321.4					$	(145.4)					$	1,323.7					$	(193.6)					$	3,645.1					$	(339.0)					1,166

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- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 5A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-5A

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-9

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-4

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-6

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- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in net income (trading) and investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

+ References

No definition available.

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