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Adoption of Accounting Pronouncement (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Changes and Error Corrections [Abstract]

Accounting Standards Update and Change in Accounting Principle

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)

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 year1			10,429						—						10,429
Cash and cash equivalents at end of period1			$	9,878					$	—					$	9,878
1 Includes cash and cash equivalents, restricted cash and cash and cash equivalents of consolidated variable interest entities.

Liability for Future Policy Benefit, Activity

The following table summarizes future policy benefits and changes to the liability:

(In millions)			Traditional deferred annuities						Indexed annuities						Payout annuities						Reconciling items1						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 VOBA2			—						—						—						(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.

The following is a rollforward of the expected value of future policy benefits:

			Payout annuities with life contingencies
			Six months ended June 30,
(In millions)			2023						2022
Present value of expected future policy benefits
Beginning balance			$	36,422					$	35,278
Effect of changes in discount rate assumptions			8,425						—
Beginning balance at original discount rate			44,847						35,278
Effect of actual experience compared to expected experience			(60)						(91)
Adjusted beginning balance			44,787						35,187
Issuances			9,097						7,624
Interest accrual			751						483
Benefit payments			(1,748)						(1,480)
Foreign exchange			18						(58)
Ending balance at original discount rate			52,905						41,756
Effect of changes in discount rate assumptions			(8,436)						(6,459)
Ending balance			$	44,469					$	35,297

The following is a reconciliation of premiums to the condensed consolidated statements of income (loss):

			Six months ended June 30,
(In millions)			2023						2022
Payout annuities with life contingencies			$	9,123					$	7,708
Reconciling items1			14						16
Premiums			$	9,137					$	7,724
1 Reconciling items premiums related to our immaterial lines of business including term and whole life, and accident and health and disability.

The following represents the undiscounted and discounted expected future benefit payments for the liability for future policy benefits. As these relate to payout annuities for single premium immediate annuities with life contingencies, there are no expected future gross premiums.

			June 30, 2023												June 30, 2022
(In millions)			Undiscounted						Discounted						Undiscounted						Discounted
Expected future benefit payments			$	77,248					$	52,905					$	60,043					$	41,756

The following represents the weighted-average durations and the weighted-average interest rates of future policy benefits:

			June 30,
			2023						2022
Weighted-average liability duration (in years)			9.6						10.4
Weighted-average interest accretion rate			3.5		%				3.0		%
Weighted-average current discount rate			5.5		%				4.8		%

Market Risk Benefit, Activity

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 balances1			221						5,389						5,610
Adjustment to positive VOBA due to fair value adjustment for market risk benefits2			32						(1,165)						(1,133)
Adjustment to negative VOBA due to fair value adjustment for market risk benefits3			—						(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)			Asset1						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 is a rollfoward of net market risk benefit liabilities by product:

			Six months ended June 30, 2023
(In millions)			Traditional deferred annuities						Indexed annuities												Total
Balance at December 31, 2022			$	170					$	2,319											$	2,489
Effect of changes in instrument-specific credit risk			13						353												366
Balance, beginning of period, before changes in instrument-specific credit risk			183						2,672												2,855
Issuances			—						31												31
Interest accrual			5						70												75
Attributed fees collected			1						165												166
Benefit payments			(1)						(15)												(16)
Effect of changes in interest rates			3						71												74
Effect of changes in equity			—						(61)												(61)
Effect of actual behavior compared to expected behavior			3						35												38
Balance, end of period, before changes in instrument-specific credit risk			194						2,968												3,162
Effect of changes in instrument-specific credit risk			(15)						(385)												(400)
Balance at June 30, 2023			$	179					$	2,583											$	2,762
			June 30, 2023
Net amount at risk			$	424					$	14,158											$	14,582
Weighted-average attained age of contract holders (in years)			75						69												69

			Six months ended June 30, 2022
(In millions)			Traditional deferred annuities						Indexed annuities												Total
Balance at January 1, 2022			$	253					$	4,194											$	4,447
Issuances			—						31												31
Interest accrual			—						4												4
Attributed fees collected			1						161												162
Benefit payments			(1)						(27)												(28)
Effect of changes in interest rates			(56)						(1,502)												(1,558)
Effect of changes in equity			1						164												165
Effect of actual behavior compared to expected behavior			3						24												27
Balance, end of period, before changes in instrument-specific credit risk			201						3,049												3,250
Effect of changes in instrument-specific credit risk			(20)						(556)												(576)
Balance at June 30, 2022			$	181					$	2,493											$	2,674
			June 30, 2022
Net amount at risk			$	419					$	12,788											$	13,207
Weighted-average attained age of contract holders (in years)			75						69												69

The following is a reconciliation of market risk benefits to the condensed consolidated balance sheets. Market risk benefit assets are included in other assets on the condensed consolidated balance sheets.

			June 30, 2023																		June 30, 2022
(In millions)			Asset						Liability						Net liability						Asset						Liability						Net liability
Traditional deferred annuities			$	—					$	179					$	179					$	—					$	181					$	181
Indexed annuities			433						3,016						2,583						489						2,982						2,493
Total			$	433					$	3,195					$	2,762					$	489					$	3,163					$	2,674

Deferred Acquisition Costs

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 a rollforward of DAC and DSI by product, and a rollforward of VOBA. See Note 9 – Long-duration Contracts for more information on our products.

			Six months ended June 30, 2023
			DAC																								DSI						VOBA						Total DAC, DSI and VOBA
(In millions)			Traditional deferred annuities						Indexed annuities						Funding agreements						Other investment-type						Indexed annuities
Balance at December 31, 2022			$	304					$	755					$	11					$	9					$	399					$	2,988					$	4,466
Additions			298						405						1						2						285						—						991
Amortization			(42)						(41)						(2)						—						(23)						(183)						(291)
Balance at June 30, 2023			$	560					$	1,119					$	10					$	11					$	661					$	2,805					$	5,166

			Six months ended June 30, 2022
			DAC																								DSI						VOBA						Total DAC, DSI and VOBA
(In millions)			Traditional deferred annuities						Indexed annuities						Funding agreements						Other investment-type						Indexed annuities
Balance at January 1, 2022			$	—					$	—					$	—					$	—					$	—					$	3,372					$	3,372
Additions			58						358						13						5						160						—						594
Amortization			(1)						(8)						(1)						—						(1)						(195)						(206)
Balance at June 30, 2022			$	57					$	350					$	12					$	5					$	159					$	3,177					$	3,760

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Tabular disclosure of beginning balance to ending balance for contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk.

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X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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