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Adoption of Accounting Pronouncement | 6 Months Ended
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Jun. 30, 2023
Accounting Changes and Error Corrections [Abstract] |
Adoption of Accounting Pronouncement | 2. Adoption of Accounting Pronouncement The following table summarizes future policy benefits and changes to the liability:
(In millions) | Traditional deferred annuities |  | Indexed annuities |  | Payout annuities |  | Reconciling items 1 |  | Total
Balance as of January 1, 2022 | $ | 221 |  |  | $ | 5,389 |  |  | $ | 32,872 |  |  | $ | 8,632 |  |  | $ | 47,114 |
Change in discount rate assumptions | — |  |  | — |  |  | 2,406 |  |  | — |  |  | 2,406 |
Adjustment for removal of balances related to market risk benefits | (221) |  |  | (5,389) |  |  | — |  |  | — |  |  | (5,610) |
Adjustment for offsetting balance in negative VOBA 2 | — |  |  | — |  |  | — |  |  | (2,428) |  |  | (2,428) |
Adjusted balance as of January 1, 2022 | $ | — |  |  | $ | — |  |  | $ | 35,278 |  |  | $ | 6,204 |  |  | $ | 41,482 |
1 Reconciling items primarily include negative VOBA associated with our liability for future policy benefits, as well as reserves for our immaterial lines of business including term and whole life, accident and health and disability, as well as other insurance benefit reserves for our no-lapse guarantees with universal life contracts, all of which are fully ceded.
2 Uneliminated adjustments were recorded to positive VOBA within deferred acquisition costs, deferred sales inducements and value of business acquired on the condensed consolidated balance sheets.
Adjustments to the deferred profit liability were not required as these balances were set to zero on the merger date. Since the liability for future policy benefits was measured at fair value on the merger date, there were no instances upon transition in which net premiums exceeded gross premiums which would have required an immediate loss to be recognized in net income. The following table presents the net liability position of market risk benefits:
(In millions) | Traditional deferred annuities |  | Indexed annuities |  | Total
Balance as of January 1, 2022 | $ | — |  |  | $ | — |  |  | $ | — |
Adjustment for addition of existing balances 1 | 221 |  |  | 5,389 |  |  | 5,610 |
Adjustment to positive VOBA due to fair value adjustment for market risk benefits 2 | 32 |  |  | (1,165) |  |  | (1,133) |
Adjustment to negative VOBA due to fair value adjustment for market risk benefits 3 | — |  |  | (30) |  |  | (30) |
Adjusted balance as of January 1, 2022 | $ | 253 |  |  | $ | 4,194 |  |  | $ | 4,447 |
1 Previously recorded within future policy benefits on the condensed consolidated balance sheets.
2 Previously recorded within deferred acquisition costs, deferred sales inducements and value of business acquired on the condensed consolidated balance sheets.
3 Previously recorded within interest sensitive contract liabilities on the condensed consolidated balance sheets.
The following table represents market risk benefits by asset and liability positions:
(In millions) | Asset 1 |  | Liability |  | Net liability
Traditional deferred annuities | $ | — |  |  | $ | 253 |  |  | $ | 253 |
Indexed annuities | 366 |  |  | 4,560 |  |  | 4,194 |
Adjusted balance as of January 1, 2022 | $ | 366 |  |  | $ | 4,813 |  |  | $ | 4,447 |
1 Included in other assets on the condensed consolidated balance sheets.
The following table summarizes the change in deferred acquisition costs, deferred sales inducements and value of business acquired:
(In millions) | VOBA
Balance as of January 1, 2022 | $ | 4,527 |
Change in discount rate assumptions for future policy benefits | (22) |
Fair value adjustment of market risk benefits | (1,133) |
Adjusted balance as of January 1, 2022 | $ | 3,372 |
The following represents the effects of LDTI adoption on the applicable financial statement lines of our condensed consolidated balance sheet:
| December 31, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Assets |  |  |  |  |
Reinsurance recoverable | $ | 4,367 |  |  | $ | (9) |  |  | $ | 4,358 |
Deferred acquisition costs, deferred sales inducements and value of business acquired | 5,576 |  |  | (1,110) |  |  | 4,466 |
Other assets | 9,690 |  |  | (997) |  |  | 8,693 |
Total assets | $ | 246,047 |  |  | $ | (2,116) |  |  | $ | 243,931 |
Liabilities and Equity |  |  |  |  |
Liabilities |  |  |  |  |
Interest sensitive contract liabilities | $ | 173,653 |  |  | $ | (37) |  |  | $ | 173,616 |
Future policy benefits | 55,328 |  |  | (13,218) |  |  | 42,110 |
Market risk benefits | — |  |  | 2,970 |  |  | 2,970 |
Total liabilities | 243,667 |  |  | (10,285) |  |  | 233,382 |
Equity |  |  |  |  |
Retained deficit | (4,892) |  |  | 1,252 |  |  | (3,640) |
Accumulated other comprehensive income (loss) | (12,311) |  |  | 4,990 |  |  | (7,321) |
Total Athene Holding Ltd. shareholders’ equity | 916 |  |  | 6,242 |  |  | 7,158 |
Noncontrolling interests | 1,464 |  |  | 1,927 |  |  | 3,391 |
Total equity | 2,380 |  |  | 8,169 |  |  | 10,549 |
Total liabilities and equity | $ | 246,047 |  |  | $ | (2,116) |  |  | $ | 243,931 |
The following represents the effects of LDTI adoption on the applicable financial statement lines of our condensed consolidated statements of income (loss):
| Three months ended March 31, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Revenues |  |  |  |  |
Investment related gains (losses) | $ | (4,200) |  |  | $ | (12) |  |  | $ | (4,212) |
Total revenues | (269) |  |  | (12) |  |  | (281) |
Benefits and expenses |  |  |  |  |
Interest sensitive contract benefits | (41) |  |  | (58) |  |  | (99) |
Future policy and other policy benefits | 2,085 |  |  | 99 |  |  | 2,184 |
Market risk benefits remeasurement (gains) losses | — |  |  | (622) |  |  | (622) |
Amortization of deferred acquisition costs, deferred sales inducements and value of business acquired | 125 |  |  | (27) |  |  | 98 |
Policy and other operating expenses | 335 |  |  | 3 |  |  | 338 |
Total benefits and expenses | 2,504 |  |  | (605) |  |  | 1,899 |
Income (loss) before income taxes | (2,773) |  |  | 593 |  |  | (2,180) |
Income tax expense (benefit) | (407) |  |  | 123 |  |  | (284) |
Net income (loss) | (2,366) |  |  | 470 |  |  | (1,896) |
Less: Net income (loss) attributable to noncontrolling interests | (883) |  |  | 2 |  |  | (881) |
Net income (loss) attributable to Athene Holding Ltd. shareholders | (1,483) |  |  | 468 |  |  | (1,015) |
Less: Preferred stock dividends | 35 |  |  | — |  |  | 35 |
Net income (loss) available to Athene Holding Ltd. common shareholder | $ | (1,518) |  |  | $ | 468 |  |  | $ | (1,050) |
| Six months ended June 30, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Revenues |  |  |  |  |
Total revenues | $ | 1,526 |  |  | $ | — |  |  | $ | 1,526 |
Benefits and expenses |  |  |  |  |
Interest sensitive contract benefits | (662) |  |  | (90) |  |  | (752) |
Future policy and other policy benefits | 7,694 |  |  | 266 |  |  | 7,960 |
Market risk benefits remeasurement (gains) losses | — |  |  | (1,231) |  |  | (1,231) |
Amortization of deferred acquisition costs, deferred sales inducements and value of business acquired | 250 |  |  | (44) |  |  | 206 |
Policy and other operating expenses | 693 |  |  | 2 |  |  | 695 |
Total benefits and expenses | 7,975 |  |  | (1,097) |  |  | 6,878 |
Income (loss) before income taxes | (6,449) |  |  | 1,097 |  |  | (5,352) |
Income tax expense (benefit) | (891) |  |  | 229 |  |  | (662) |
Net income (loss) | (5,558) |  |  | 868 |  |  | (4,690) |
Less: Net loss attributable to noncontrolling interests | (1,955) |  |  | (15) |  |  | (1,970) |
Net income (loss) attributable to Athene Holding Ltd. shareholders | (3,603) |  |  | 883 |  |  | (2,720) |
Less: Preferred stock dividends | 70 |  |  | — |  |  | 70 |
Net income (loss) available to Athene Holding Ltd. common shareholder | $ | (3,673) |  |  | $ | 883 |  |  | $ | (2,790) |
| Nine months ended September 30, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Revenues |  |  |  |  |
Investment related gains (losses) | $ | (12,812) |  |  | $ | 1 |  |  | $ | (12,811) |
Total revenues | 3,835 |  |  | 1 |  |  | 3,836 |
Benefits and expenses |  |  |  |  |
Interest sensitive contract benefits | (573) |  |  | (8) |  |  | (581) |
Future policy and other policy benefits | 10,988 |  |  | 242 |  |  | 11,230 |
Market risk benefits remeasurement (gains) losses | — |  |  | (1,689) |  |  | (1,689) |
Amortization of deferred acquisition costs, deferred sales inducements and value of business acquired | 375 |  |  | (57) |  |  | 318 |
Policy and other operating expenses | 1,081 |  |  | 2 |  |  | 1,083 |
Total benefits and expenses | 11,871 |  |  | (1,510) |  |  | 10,361 |
Income (loss) before income taxes | (8,036) |  |  | 1,511 |  |  | (6,525) |
Income tax expense (benefit) | (1,101) |  |  | 318 |  |  | (783) |
Net income (loss) | (6,935) |  |  | 1,193 |  |  | (5,742) |
Less: Net income (loss) attributable to noncontrolling interests | (2,431) |  |  | (4) |  |  | (2,435) |
Net income (loss) attributable to Athene Holding Ltd. shareholders | (4,504) |  |  | 1,197 |  |  | (3,307) |
Less: Preferred stock dividends | 105 |  |  | — |  |  | 105 |
Net income (loss) available to Athene Holding Ltd. common shareholder | $ | (4,609) |  |  | $ | 1,197 |  |  | $ | (3,412) |
| Year ended December 31, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Revenues |  |  |  |  |
Total revenues | $ | 7,623 |  |  | $ | — |  |  | $ | 7,623 |
Benefits and expenses |  |  |  |  |
Interest sensitive contract benefits | 541 |  |  | (3) |  |  | 538 |
Future policy and other policy benefits | 12,310 |  |  | 155 |  |  | 12,465 |
Market risk benefits remeasurement (gains) losses | — |  |  | (1,657) |  |  | (1,657) |
Amortization of deferred acquisition costs, deferred sales inducements and value of business acquired | 509 |  |  | (65) |  |  | 444 |
Policy and other operating expenses | 1,493 |  |  | 2 |  |  | 1,495 |
Total benefits and expenses | 14,853 |  |  | (1,568) |  |  | 13,285 |
Income (loss) before income taxes | (7,230) |  |  | 1,568 |  |  | (5,662) |
Income tax expense (benefit) | (976) |  |  | 330 |  |  | (646) |
Net income (loss) | (6,254) |  |  | 1,238 |  |  | (5,016) |
Less: Net loss attributable to noncontrolling interests | (2,092) |  |  | (14) |  |  | (2,106) |
Net income (loss) attributable to Athene Holding Ltd. shareholders | (4,162) |  |  | 1,252 |  |  | (2,910) |
Less: Preferred stock dividends | 141 |  |  | — |  |  | 141 |
Net income (loss) available to Athene Holding Ltd. common shareholder | $ | (4,303) |  |  | $ | 1,252 |  |  | $ | (3,051) |
The following represents the effects of LDTI adoption on the applicable financial statement lines of our condensed consolidated statements of comprehensive income (loss):
| Three months ended March 31, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Net income (loss) | $ | (2,366) |  |  | $ | 470 |  |  | $ | (1,896) |
Other comprehensive income (loss), before tax |  |  |  |  |
Unrealized investment gains (losses) on available-for-sale securities | (6,430) |  |  | (267) |  |  | (6,697) |
Remeasurement gains (losses) on future policy benefits related to discount rate | — |  |  | 3,562 |  |  | 3,562 |
Remeasurement gains (losses) on market risk benefits related to credit risk | — |  |  | 397 |  |  | 397 |
Foreign currency translation and other adjustments | 4 |  |  | (6) |  |  | (2) |
Other comprehensive income (loss), before tax | (6,555) |  |  | 3,686 |  |  | (2,869) |
Income tax expense (benefit) related to other comprehensive income (loss) | (1,170) |  |  | 555 |  |  | (615) |
Other comprehensive income (loss) | (5,385) |  |  | 3,131 |  |  | (2,254) |
Comprehensive income (loss) | (7,751) |  |  | 3,601 |  |  | (4,150) |
Less: Comprehensive income (loss) attributable to noncontrolling interests | (1,594) |  |  | 777 |  |  | (817) |
Comprehensive income (loss) attributable to Athene Holding Ltd. shareholders | $ | (6,157) |  |  | $ | 2,824 |  |  | $ | (3,333) |
| Six months ended June 30, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Net income (loss) | $ | (5,558) |  |  | $ | 868 |  |  | $ | (4,690) |
Other comprehensive income (loss), before tax |  |  |  |  |
Unrealized investment gains (losses) on available-for-sale securities | (13,703) |  |  | (547) |  |  | (14,250) |
Remeasurement gains (losses) on future policy benefits related to discount rate | — |  |  | 6,459 |  |  | 6,459 |
Remeasurement gains (losses) on market risk benefits related to credit risk | — |  |  | 576 |  |  | 576 |
Foreign currency translation and other adjustments | (54) |  |  | (27) |  |  | (81) |
Other comprehensive income (loss), before tax | (13,805) |  |  | 6,461 |  |  | (7,344) |
Income tax expense (benefit) related to other comprehensive income (loss) | (2,453) |  |  | 960 |  |  | (1,493) |
Other comprehensive income (loss) | (11,352) |  |  | 5,501 |  |  | (5,851) |
Comprehensive income (loss) | (16,910) |  |  | 6,369 |  |  | (10,541) |
Less: Comprehensive income (loss) attributable to noncontrolling interests | (3,520) |  |  | 1,397 |  |  | (2,123) |
Comprehensive income (loss) attributable to Athene Holding Ltd. shareholders | $ | (13,390) |  |  | $ | 4,972 |  |  | $ | (8,418) |
| Nine months ended September 30, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Net income (loss) | $ | (6,935) |  |  | $ | 1,193 |  |  | $ | (5,742) |
Other comprehensive income (loss), before tax |  |  |  |  |
Unrealized investment gains (losses) on available-for-sale securities | (19,414) |  |  | (764) |  |  | (20,178) |
Remeasurement gains (losses) on future policy benefits related to discount rate | — |  |  | 8,833 |  |  | 8,833 |
Remeasurement gains (losses) on market risk benefits related to credit risk | — |  |  | 524 |  |  | 524 |
Foreign currency translation and other adjustments | (13) |  |  | (59) |  |  | (72) |
Other comprehensive income (loss), before tax | (19,555) |  |  | 8,534 |  |  | (11,021) |
Income tax expense (benefit) related to other comprehensive income (loss) | (3,444) |  |  | 1,224 |  |  | (2,220) |
Other comprehensive income (loss) | (16,111) |  |  | 7,310 |  |  | (8,801) |
Comprehensive income (loss) | (23,046) |  |  | 8,503 |  |  | (14,543) |
Less: Comprehensive income (loss) attributable to noncontrolling interests | (4,787) |  |  | 2,024 |  |  | (2,763) |
Comprehensive income (loss) attributable to Athene Holding Ltd. shareholders | $ | (18,259) |  |  | $ | 6,479 |  |  | $ | (11,780) |
| Year ended December 31, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Net income (loss) | $ | (6,254) |  |  | $ | 1,238 |  |  | $ | (5,016) |
Other comprehensive income (loss), before tax |  |  |  |  |
Unrealized investment gains (losses) on available-for-sale securities | (17,457) |  |  | (699) |  |  | (18,156) |
Remeasurement gains (losses) on future policy benefits related to discount rate | — |  |  | 8,425 |  |  | 8,425 |
Remeasurement gains (losses) on market risk benefits related to credit risk | — |  |  | 366 |  |  | 366 |
Foreign currency translation and other adjustments | (16) |  |  | (11) |  |  | (27) |
Other comprehensive income (loss), before tax | (17,471) |  |  | 8,081 |  |  | (9,390) |
Income tax expense (benefit) related to other comprehensive income (loss) | (3,083) |  |  | 1,150 |  |  | (1,933) |
Other comprehensive income (loss) | (14,388) |  |  | 6,931 |  |  | (7,457) |
Comprehensive income (loss) | (20,642) |  |  | 8,169 |  |  | (12,473) |
Less: Comprehensive income (loss) attributable to noncontrolling interests | (4,169) |  |  | 1,927 |  |  | (2,242) |
Comprehensive income (loss) attributable to Athene Holding Ltd. shareholders | $ | (16,473) |  |  | $ | 6,242 |  |  | $ | (10,231) |
We made corresponding adjustments to the condensed consolidated statements of equity for the relevant periods to reflect the changes to net loss and comprehensive loss, as presented above. The following represents the effects of LDTI adoption on the applicable financial statement lines of our condensed consolidated statements of cash flows:
| Three months ended March 31, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Net income (loss) | $ | (2,366) |  |  | $ | 470 |  |  | $ | (1,896) |
Adjustments to reconcile net income (loss) to net cash provided by operating activities: |  |  |  |  |
Amortization of deferred acquisition costs, deferred sales inducements and value of business acquired | 125 |  |  | (27) |  |  | 98 |
Net recognized (gains) losses on investments and derivatives | 1,813 |  |  | 12 |  |  | 1,825 |
Changes in operating assets and liabilities: |  |  |  |  |
Interest sensitive contract liabilities | (480) |  |  | (68) |  |  | (548) |
Future policy benefits, market risk benefits and reinsurance recoverable | (266) |  |  | (510) |  |  | (776) |
Other assets and liabilities | (734) |  |  | 123 |  |  | (611) |
Net cash provided by operating activities | 155 |  |  | — |  |  | 155 |
Net cash used in investing activities | (6,165) |  |  | — |  |  | (6,165) |
Net cash provided by financing activities | 5,463 |  |  | — |  |  | 5,463 |
Effect of exchange rate changes on cash and cash equivalents | (4) |  |  | — |  |  | (4) |
Net decrease in cash and cash equivalents | (551) |  |  | — |  |  | (551) |
Cash and cash equivalents at beginning of year 1 | 10,429 |  |  | — |  |  | 10,429 |
Cash and cash equivalents at end of period 1 | $ | 9,878 |  |  | $ | — |  |  | $ | 9,878 |
1 Includes cash and cash equivalents, restricted cash and cash and cash equivalents of consolidated variable interest entities.
| Six months ended June 30, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Net income (loss) | $ | (5,558) |  |  | $ | 868 |  |  | $ | (4,690) |
Adjustments to reconcile net income (loss) to net cash provided by operating activities: |  |  |  |  |
Amortization of deferred acquisition costs, deferred sales inducements and value of business acquired | 250 |  |  | (44) |  |  | 206 |
Changes in operating assets and liabilities: |  |  |  |  |
Interest sensitive contract liabilities | (1,604) |  |  | (120) |  |  | (1,724) |
Future policy benefits, market risk benefits and reinsurance recoverable | 3,933 |  |  | (933) |  |  | 3,000 |
Other assets and liabilities | (1,139) |  |  | 229 |  |  | (910) |
Net cash provided by operating activities | 4,726 |  |  | — |  |  | 4,726 |
Net cash used in investing activities | (11,719) |  |  | — |  |  | (11,719) |
Net cash provided by financing activities | 8,707 |  |  | — |  |  | 8,707 |
Effect of exchange rate changes on cash and cash equivalents | (20) |  |  | — |  |  | (20) |
Net increase in cash and cash equivalents | 1,694 |  |  | — |  |  | 1,694 |
Cash and cash equivalents at beginning of year 1 | 10,429 |  |  | — |  |  | 10,429 |
Cash and cash equivalents at end of period 1 | $ | 12,123 |  |  | $ | — |  |  | $ | 12,123 |
1 Includes cash and cash equivalents, restricted cash and cash and cash equivalents of consolidated variable interest entities.
| Nine months ended September 30, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Net income (loss) | $ | (6,935) |  |  | $ | 1,193 |  |  | $ | (5,742) |
Adjustments to reconcile net income (loss) to net cash provided by operating activities: |  |  |  |  |
Amortization of deferred acquisition costs, deferred sales inducements and value of business acquired | 375 |  |  | (57) |  |  | 318 |
Net recognized (gains) losses on investments and derivatives | 5,958 |  |  | (1) |  |  | 5,957 |
Changes in operating assets and liabilities: |  |  |  |  |
Interest sensitive contract liabilities | (2,002) |  |  | (50) |  |  | (2,052) |
Future policy benefits, market risk benefits and reinsurance recoverable | 5,240 |  |  | (1,403) |  |  | 3,837 |
Other assets and liabilities | (1,586) |  |  | 318 |  |  | (1,268) |
Net cash provided by operating activities | 6,077 |  |  | — |  |  | 6,077 |
Net cash used in investing activities | (22,338) |  |  | — |  |  | (22,338) |
Net cash provided by financing activities | 17,115 |  |  | — |  |  | 17,115 |
Effect of exchange rate changes on cash and cash equivalents | (18) |  |  | — |  |  | (18) |
Net increase in cash and cash equivalents | 836 |  |  | — |  |  | 836 |
Cash and cash equivalents at beginning of year 1 | 10,429 |  |  | — |  |  | 10,429 |
Cash and cash equivalents at end of period 1 | $ | 11,265 |  |  | $ | — |  |  | $ | 11,265 |
1 Includes cash and cash equivalents, restricted cash and cash and cash equivalents of consolidated variable interest entities.
| Year ended December 31, 2022
(In millions) | Reported |  | Adoption |  | Adjusted
Net income (loss) | $ | (6,254) |  |  | $ | 1,238 |  |  | $ | (5,016) |
Adjustments to reconcile net income (loss) to net cash provided by operating activities: |  |  |  |  |
Amortization of deferred acquisition costs, deferred sales inducements and value of business acquired | 509 |  |  | (65) |  |  | 444 |
Changes in operating assets and liabilities: |  |  |  |  |
Interest sensitive contract liabilities | (1,269) |  |  | (68) |  |  | (1,337) |
Future policy benefits, market risk benefits and reinsurance recoverable | 5,339 |  |  | (1,438) |  |  | 3,901 |
Other assets and liabilities | (1,527) |  |  | 333 |  |  | (1,194) |
Net cash provided by operating activities | 6,258 |  |  | — |  |  | 6,258 |
Net cash used in investing activities | (34,375) |  |  | — |  |  | (34,375) |
Net cash provided by financing activities | 26,472 |  |  | — |  |  | 26,472 |
Effect of exchange rate changes on cash and cash equivalents | (15) |  |  | — |  |  | (15) |
Net decrease in cash and cash equivalents | (1,660) |  |  | — |  |  | (1,660) |
Cash and cash equivalents at beginning of year 1 | 10,429 |  |  | — |  |  | 10,429 |
Cash and cash equivalents at end of year 1 | $ | 8,769 |  |  | $ | — |  |  | $ | 8,769 |
1 Includes cash and cash equivalents, restricted cash and cash and cash equivalents of consolidated variable interest entities.

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Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
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Period Type: | duration

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- Definition The entire disclosure for change in accounting principle. 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