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Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2024

Fair Value Disclosures [Abstract]

Financial Assets Measured on Recurring Basis

The following tables present the level within the fair value hierarchy at which the Company’s financial assets and liabilities are measured on a recurring basis as at December 31, 2023 and December 31, 2022:

			As at December 31, 2023
			Level 1						Level 2						Level 3						Total
			($ in millions)
Available for sale financial assets, at fair value
U.S. government			$	1,202.6					$	—					$	—					$	1,202.6
U.S. agency			—						7.2						—						7.2
Municipal			—						128.1						—						128.1
Corporate			—						1,959.3						—						1,959.3
Non-U.S. government-backed corporate			—						100.7						—						100.7
Non-U.S. government			200.4						73.4						—						273.8
Agency commercial mortgage-backed			—						5.8						—						5.8
Agency residential mortgage-backed			—						445.1						—						445.1
Total fixed income securities available for sale, at fair value			1,403.0						2,719.6						—						4,122.6
Short-term investments available for sale, at fair value			86.7						6.9						—						93.6
Privately-held investments available for sale, at fair value			—						—						14.9						14.9
Held for trading financial assets, at fair value
U.S. government			245.5						—						—						245.5
Municipal			—						3.1						—						3.1
Corporate			—						171.5						—						171.5
Non-U.S. government-backed corporate			—						8.3						—						8.3
High yield loans			—						92.1						—						92.1
Non-U.S. government			13.0						21.8						—						34.8
Asset-backed			—						908.2						—						908.2
Agency mortgage-backed			—						22.2						—						22.2
Total fixed income securities trading, at fair value			258.5						1,227.2						—						1,485.7
Short-term investments trading, at fair value			0.2						1.9						—						2.1
Catastrophe bonds trading, at fair value			—						1.6						—						1.6
Privately-held investments trading, at fair value			—						—						475.0						475.0
Other investments (1)			—						—						—						209.3
Other financial assets and liabilities, at fair value
Derivative assets — foreign exchange contracts			—						31.7						—						31.7
Derivative liabilities — foreign exchange contracts			—						(9.3)						—						(9.3)
Derivative liabilities — loss portfolio transfer (2)			—												(16.5)						(16.5)
Total			1,748.4						3,979.6						473.4						6,410.7

________________

(1)Other investments represents our investments in investment funds operating strategies in real estate, infrastructure and lending and are measured at fair value using the net asset value per share practical expedient. As a result the investments are not classified in the fair value hierarchy. The fair value amounts presented in the table above are intended to permit

reconciliation of the fair value hierarchy to the amounts presented in the consolidated balance sheets. The investment in the funds is subject to restrictions as detailed in Note 21(a), “Commitments and Contingent Liabilities.”

(2)The loss portfolio transfer contract includes a funds withheld arrangement that provides variable interest expense based on Aspen’s investment performance. As a result, the funds withheld arrangement is considered an embedded derivative and accounted for as an option-based derivative.

			At December 31, 2022
			Level 1						Level 2						Level 3						Total
			($ in millions)
Available for sale financial assets, at fair value
U.S. government			$	953.0					$	—					$	—					$	953.0
U.S. agency			—						8.8						—						8.8
Municipal			—						149.5						—						149.5
Corporate			—						1,845.0						—						1,845.0
Non-U.S. government-backed corporate			—						110.4						—						110.4
Non-U.S. government			145.3						68.3						—						213.6
Non-agency commercial mortgage-backed			—						5.6						—						5.6
Agency mortgage-backed			—						502.7						—						502.7
Total fixed income securities available for sale, at fair value			1,098.3						2,690.3						—						3,788.6
Short-term investments available for sale, at fair value			51.9						0.1						—						52.0
Held for trading financial assets, at fair value
U.S. government			261.6						—						—						261.6
Municipal			—						3.6						—						3.6
Corporate			—						162.1						—						162.1
Non-U.S. government-backed corporate			—						11.6						—						11.6
High yield loans			—						88.3						—						88.3
Non-U.S. government			10.6						19.8						—						30.4
Asset-backed			—						896.5						—						896.5
Agency mortgage-backed			—						21.4						—						21.4
Total fixed income securities trading, at fair value			272.2						1,203.3						—						1,475.5
Short-term investments trading, at fair value			6.3						—						—						6.3
Catastrophe bonds trading, at fair value			—						2.9						—						2.9
Privately-held investments			—						—						533.0						533.0
Other investments (1)			—						—						—						221.3
Other financial assets and liabilities, at fair value
Derivative assets — foreign exchange contracts			—						56.2						—						56.2
Derivative liabilities — foreign exchange contracts			—						(3.2)						—						(3.2)
Derivative liabilities — loss portfolio transfer(2)			—						—						(31.7)						(31.7)
Total			$	1,428.7					$	3,949.6					$	501.3					$	6,100.9

________________

(1)Other investments represents our investments in investment funds operating strategies in real estate, infrastructure and lending and are measured at fair value using the net asset value per share practical expedient. As a result the investments are not classified in the fair value hierarchy. The fair value amounts presented in the table above are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the consolidated balance sheets. The investment in the funds is subject to restrictions as detailed in Note 21(a), “Commitments and Contingent Liabilities.”

(2)The loss portfolio transfer contract includes a funds withheld arrangement that provides variable interest expense based on Aspen’s investment performance. As a result, the funds withheld arrangement is considered an embedded derivative and accounted for as an option-based derivative.

The following tables present the level within the fair value hierarchy at which the Company’s financial assets and liabilities are measured on a recurring basis as at September 30, 2024 and December 31, 2023:

			As at September 30, 2024
			Level 1						Level 2						Level 3						Total
			($ in millions)
Fixed income securities, available for sale
U.S. government			$	1,326.4					$	—					$	—					$	1,326.4
U.S. agency			—						7.4						—						7.4
Municipal			—						79.4						—						79.4
Corporate			—						1,964.2						—						1,964.2
Non-U.S. government-backed corporate			—						144.2						—						144.2
Non-U.S. government			214.2						58.7						—						272.9
Asset-backed			—						200.1						—						200.1
Agency commercial mortgage-backed			—						4.5						—						4.5
Agency residential mortgage-backed			—						556.7						—						556.7
Total fixed income securities, available for sale			1,540.6						3,015.2						—						4,555.8
Short-term investments, available for sale			64.0						2.5						—						66.5
Privately-held investments, available for sale			—						—						25.3						25.3
Fixed income securities, trading
U.S. government			267.1						—						—						267.1
Municipal			—						2.0						—						2.0
Corporate			—						152.6						—						152.6
Non-U.S. government-backed corporate			—						6.3						—						6.3
High yield loans			—						107.0						—						107.0
Non-U.S. government			10.3						13.9						—						24.2
Asset-backed			—						688.7						—						688.7
Agency mortgage-backed			—						33.4						—						33.4
Total fixed income securities, trading			277.4						1,003.9						—						1,281.3
Short-term investments, trading			3.2						—						—						3.2
Privately-held investments, trading			—						—						341.2						341.2
Catastrophe bonds, trading			—						1.0						—						1.0
Other investments (1)			—						—						—						204.7
Other financial assets and liabilities
Derivative assets — foreign exchange contracts			—						26.0						—						26.0
Derivative liabilities — foreign exchange contracts			—						(3.1)						—						(3.1)
Derivative liabilities — loss portfolio transfer (2)			—						—						(4.6)						(4.6)
Total			$	1,885.2					$	4,045.5					$	361.9					$	6,497.3

________________

(1)Other investments represents our investments in investment funds operating strategies in real estate, infrastructure and lending and are measured at fair value using the net asset value per share practical expedient. As a result the investments are not classified in the fair value hierarchy. The fair value amounts presented in the table above are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the consolidated balance sheets. The investment in the funds is subject to restrictions as detailed in Note 13(a), “Commitments and Contingent Liabilities.”

(2)The loss portfolio transfer contract includes a funds withheld arrangement that provides variable interest expense based on Aspen’s investment performance. As a result, this funds withheld arrangement is considered an embedded derivative and accounted for as an option-based derivative.

			As at December 31, 2023
			Level 1						Level 2						Level 3						Total
			($ in millions)
Fixed income securities, available for sale
U.S. government			$	1,202.6					$	—					$	—					$	1,202.6
U.S. agency			—						7.2						—						7.2
Municipal			—						128.1						—						128.1
Corporate			—						1,959.3						—						1,959.3
Non-U.S. government-backed corporate			—						100.7						—						100.7
Non-U.S. government			200.4						73.4						—						273.8
Agency commercial mortgage-backed			—						5.8						—						5.8
Agency residential mortgage-backed			—						445.1						—						445.1
Total fixed income securities, available for sale			1,403.0						2,719.6						—						4,122.6
Short-term investments, available for sale			86.7						6.9						—						93.6
Privately-held investments, available for sale			—						—						14.9						14.9
Fixed income securities, trading
U.S. government			245.5						—						—						245.5
Municipal			—						3.1						—						3.1
Corporate			—						171.5						—						171.5
Non-U.S. government-backed corporate			—						8.3						—						8.3
High yield loans			—						92.1						—						92.1
Non-U.S. government			13.0						21.8						—						34.8
Asset-backed			—						908.2						—						908.2
Agency mortgage-backed			—						22.2						—						22.2
Total fixed income securities, trading			258.5						1,227.2						—						1,485.7
Short-term investments, trading			0.2						1.9						—						2.1
Privately-held investments, trading			—						—						475.0						475.0
Catastrophe bonds, trading			—						1.6						—						1.6
Other investments (1)			—						—						—						209.3
Other financial assets and liabilities
Derivative assets — foreign exchange contracts			—						31.7						—						31.7
Derivative liabilities — foreign exchange contracts			—						(9.3)						—						(9.3)
Derivative liabilities — loss portfolio transfer (2)			—						—						(16.5)						(16.5)
Total			$	1,748.4					$	3,979.6					$	473.4					$	6,410.7

________________

(1)Other investments represents our investments in real estate, infrastructure and direct lending funds and are measured at fair value using the net asset value per share practical expedient. As a result this has not been classified in the fair value hierarchy. The fair value amounts presented in the table above are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the consolidated balance sheets. The investment in the real estate funds is subject to restrictions as detailed in Note 13(a), “Commitments and Contingent Liabilities.”

(2)The loss portfolio transfer contract includes a funds withheld arrangement that provides variable interest expense based on Aspen’s investment performance. As a result, this funds withheld arrangement is considered an embedded derivative and accounted for as an option-based derivative.

Fair Value, Measured on a Recurring Basis, Gain (Loss) Included in Earnings

The following table presents a reconciliation of the beginning and ending balances for all assets and liabilities measured at fair value on a recurring basis using Level 3 inputs for the twelve months ended December 31, 2023 and December 31, 2022:

Twelve Months Ended December 31, 2023						Balance at beginning of year						Purchases and issuances						Transfers in						Transfers (out)						Settlements and sales						Increase/(decrease) in fair value included in net income(1) / OCI(2)						Balance at end of year						Change in unrealized gains (losses) relating to assets held at end of year (1) (2)
Assets
Privately-held investments — available for sale
Asset-backed securities						$	—					$	14.7					$	—					$	—					$	—					$	0.2					$	14.9					$	0.2
Privately-held investments — trading
Commercial mortgage loans						$	312.1					$	40.6					$	—					$	—					$	(61.5)					$	(16.3)					$	274.9					$	(17.9)
Middle market loans and other private debt						106.9						18.3						—						—						(41.9)						1.5						84.8						0.5
Asset-backed securities						66.8						21.9						5.3						(5.5)						(7.6)						2.0						82.9						1.7
Global corporate securities						15.0						—						—						—						(0.4)						(0.2)						14.4						(0.2)
Equity securities						6.6						—						—						(6.6)						—						—						—						—
Short-term investments						25.6						18.2						—						—						(25.8)						—						18.0						—
Total Level 3 assets						$	533.0					$	113.7					$	5.3					$	(12.1)					$	(137.2)					$	(12.8)					$	489.9					$	(15.7)
Liabilities
Derivative liabilities — loss portfolio transfer						$	(31.7)					$	—					$	—					$	—					$	—					$	15.2					$	(16.5)					$	15.2
Total Level 3 liabilities						$	(31.7)					$	—					$	—					$	—					$	—					$	15.2					$	(16.5)					$	15.2
Twelve Months Ended December 31, 2022
Assets
Privately-held investments — trading
Commercial mortgage loans						$	211.5					$	215.7					$	—					$	—					$	(113.1)					$	(2.0)					$	312.1					$	(0.5)
Middle market loans and other private debt						65.3						61.8						—						—						(19.3)						(0.9)						106.9						(2.1)
Asset-backed securities						26.7						54.5						—						—						(12.6)						(1.8)						66.8						(2.0)
Global corporate securities						—						15.1						—						—						—						(0.1)						15.0						—
Equity securities						3.6						5.5						—						—						(2.4)						(0.1)						6.6						—
Short-term investments						—						25.6						—						—						—						—						25.6						—
Total Level 3 assets						$	307.1					$	378.2					$	—					$	—					$	(147.4)					$	(4.9)					$	533.0					$	(4.6)
Liabilities
Derivative liabilities — loss portfolio transfer						$	—					$	(17.2)					$	—					$	—					$	—					$	(14.5)					$	(31.7)					$	—
Total Level 3 liabilities						$	—					$	(17.2)					$	—					$	—					$	—					$	(14.5)					$	(31.7)					$	—

______________

(1)Increases/(decreases) in the fair value of privately-held investments - trading are included in realized and unrealized investment losses in the consolidated statements of operations and other comprehensive (loss). Increases/(decreases) in the fair value of derivative liabilities - loss portfolio transfer are included within change in fair value of derivatives in the consolidated statements of operations and other comprehensive (loss).

(2)Increases/(decreases) in the fair value of privately-held investments - available for sale are included in other comprehensive income (“OCI”).

The following tables present a reconciliation of the beginning and ending balances for all assets and liabilities measured at fair value on a recurring basis using Level 3 inputs for the three and nine months ended September 30, 2024 and 2023:

Three Months Ended September 30, 2024						Balance at beginning of period						Purchases and issuances						Transfers in / (out)						Reclassifications						Settlements and sales						Increase/(decrease) in fair value included in net income (1) / OCI (2)						Balance at end of period						Change in unrealized gains (losses) relating to assets/liabilities held at end of period (1) (2)
Assets
Privately-held investments, available for sale
Asset-backed securities						$	14.8					$	10.0					$	—					$	—					$	—					$	0.5					$	25.3					$	(0.1)
Privately-held investments, trading
Commercial mortgage loans						240.4						—						—						—						(101.6)						(5.1)						133.7						5.7
Middle market loans and other private debt						57.3						0.3						—						10.9						(4.8)						0.3						64.0						0.3
Asset-backed securities						133.5						0.1						—						—						(4.8)						0.4						129.2						0.5
Global corporate securities						14.1						—						—						—						(0.1)						0.3						14.3						0.3
Short-term investments						14.1						—						—						(10.9)						(3.2)						—						—						—
Total Level 3 assets						$	474.2					$	10.4					$	—					$	—					$	(114.5)					$	(3.6)					$	366.5					$	6.7
Liabilities
Derivative liabilities - loss portfolio transfer						$	(9.7)					$	—					$	—					$	—					$	—					$	5.1					$	(4.6)					$	5.1
Total Level 3 liabilities						$	(9.7)					$	—					$	—					$	—					$	—					$	5.1					$	(4.6)					$	5.1

Nine Months Ended September 30, 2024
Assets
Privately-held investments, available for sale
Asset-backed securities						$	14.9					$	10.0					$	—					$	—					$	—					$	0.4					$	25.3					$	0.2
Privately-held investments, trading
Commercial mortgage loans						274.9						0.4						—						—						(118.8)						(22.8)						133.7						(12.0)
Middle market loans						84.8						0.3						—						10.9						(32.6)						0.6						64.0						0.3
Asset-backed securities						82.9						54.1						—						—						(8.1)						0.3						129.2						0.4
Global corporate securities						14.4						—						—						—						(0.3)						0.2						14.3						0.2
Short-term investments						18.0						—						—						(10.9)						(7.1)						—						—						—
Total Level 3 assets						$	489.9					$	64.8					$	—					$	—					$	(166.9)					$	(21.3)					$	366.5					$	(10.9)
Liabilities
Derivative liabilities - loss portfolio transfer						$	(16.5)					$	—					$	—					$	—					$	—					$	11.9					$	(4.6)					$	11.9
Total Level 3 liabilities						$	(16.5)					$	—					$	—					$	—					$	—					$	11.9					$	(4.6)					$	11.9

Three Months Ended September 30, 2023						Balance at beginning of period						Purchases and issuances						Transfers in						Transfers out						Settlements and sales						Increase/(decrease) in fair value included in net income (1)						Balance at end of period						Change in unrealized gains (losses) relating to assets/liabilities held at end of period (1)
Assets
Privately-held investments, trading
Commercial mortgage loans						$	295.0					$	23.5					$	—					$	—					$	(26.0)					$	(4.4)					$	288.1					$	(3.7)
Middle market loans and other private debt						102.1						4.0						—						—						(21.3)						—						84.8						—
Asset-backed securities						58.4						31.2						—						—						(29.0)						—						60.6						—
Global corporate securities						14.8						—						—						—						(0.1)						(0.3)						14.4						(0.2)
Equity securities						12.1						2.4						—						—						—						0.3						14.8						0.3

Short-term investments						—						18.2						—						—						—						—						18.2						—
Total Level 3 assets						$	482.4					$	79.3					$	—					$	—					$	(76.4)					$	(4.4)					$	480.9					$	(3.6)
Liabilities
Derivative liabilities - loss portfolio transfer						$	(23.4)					$	—					$	—					$	—					$	—					$	—					$	(23.4)					$	—
Total Level 3 liabilities						$	(23.4)					$	—					$	—					$	—					$	—					$	—					$	(23.4)					$	—
Nine Months Ended September 30, 2023
Assets
Privately-held investments — trading
Commercial mortgage loans						$	312.1					$	39.4					$	—					$	—					$	(49.2)					$	(14.2)					$	288.1					$	(14.1)
Middle market loans						106.9						4.1						—						—						(26.7)						0.5						84.8						0.2
Asset-backed securities						66.8						31.2						—						(5.5)						(32.8)						0.9						60.6						0.4
Global corporate securities						15.0						—						—						—						(0.3)						(0.3)						14.4						(0.2)
Equity securities						6.6						9.4						—						(1.2)						(0.2)						0.2						14.8						0.3
Short-term investments						25.6						18.2						—						—						(25.6)						—						18.2						—
Total Level 3 assets						$	533.0					$	102.3					$	—					$	(6.7)					$	(134.8)					$	(12.9)					$	480.9					$	(13.4)
Liabilities
Derivative liabilities - loss portfolio transfer						$	(31.7)					$	—					$	—					$	—					$	—					$	8.3					$	(23.4)					$	8.3
Total Level 3 liabilities						$	(31.7)					$	—					$	—					$	—					$	—					$	8.3					$	(23.4)					$	8.3

________________

(1)Increases/(decreases) in the fair value of privately-held investments - trading are included in realized and unrealized investment losses in the consolidated statements of operations and other comprehensive (loss). Increases/(decreases) in the fair value of derivative liabilities - loss portfolio transfer are included within change in fair value of derivatives in the consolidated statements of operations and other comprehensive (loss).

(2)Increases/(decreases) in the fair value of privately-held investments - available for sale are included in other comprehensive income (“OCI”).

Fair Value Inputs, and Valuation Techniques

The following table summarizes the quantitative inputs and assumptions used for financial assets and liabilities investments categorized as Level 3 under the fair value hierarchy as at December 31, 2023:

At December 31, 2023						Fair Value Level 3						Valuation Techniques						Unobservable (U) inputs						Ranges												Weighted Average
			($ in millions)
Privately-held investments — Trading
Commercial mortgage loans						$	274.9					Discounted cash flow						Discount rate						3.8		%	–			20.0		%				7.7		%
Middle market loans and other private debt						84.8						Discounted cash flow						Discount rate						7.7		%				18.5		%				11.0		%
Asset-backed securities						82.9						Discounted cash flow						Discount rate						5.9		%	–			9.7		%				7.0		%
Global corporate securities						14.4						Discounted cash flow						Discount rate						6.6		%	–			6.6		%				6.6		%
Short-term investments						18.0						Discounted cash flow						Discount rate						9.3		%				18.5		%				9.3		%
Privately-held investments — Available for sale
Asset-backed securities						14.9						Transaction value						n/a						n/a						n/a						n/a
Total						$	489.9

The following table summarizes the quantitative inputs and assumptions used for financial assets and liabilities investments categorized as Level 3 under the fair value hierarchy as at September 30, 2024:

As at September 30, 2024						Fair Value Level 3						Valuation Techniques						Unobservable Inputs						Ranges												Weighted Average
						($ in millions)
Privately-held investments, available for sale
Asset-backed securities						$	15.3					Discounted cash flow						Discount rate						4.9		%				8		%				6.8		%
Asset-backed securities						10.0						Transaction Value						n/a						n/a						n/a						n/a
Privately-held investments, trading
Commercial mortgage loans						133.7						Discounted cash flow						Discount rate						3.8		%				26.0		%				9.0		%
Middle market loans and other private debt						64.0						Discounted cash flow						Discount rate						6.9		%				16.8		%				9.4		%
Asset-backed securities						129.2						Discounted cash flow						Discount rate						4.9		%				8.0		%				6.8		%
Global corporate securities						14.3						Discounted cash flow						Discount rate						6.4		%				6.4		%				6.4		%
Total						$	366.5

X

- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

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-Topic 820
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- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

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- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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