2.4.0.8010901 - Disclosure - Shareholders' Equitytruefalsefalse1false falsefalseFROM_Jan01_2013_TO_Jun30_2013http://www.sec.gov/CIK0001163348duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_StockholdersEquityNoteAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Shareholders' Equity [Abstract]2false 2us-gaap_StockholdersEquityNoteDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse009. SHAREHOLDERS' EQUITY  a) Authorized shares  The issued share capital consists of the following: <div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 10px"><td style="width: 542px; text-align:left;border-color:#000000;min-width:542px;"> </td><td colspan="2" style="width: 84px; text-align:center;border-color:#000000;min-width:84px;">June 30,</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td colspan="2" style="width: 84px; text-align:center;border-color:#000000;min-width:84px;">December 31,</td></tr><tr style="height: 10px"><td style="width: 542px; text-align:left;border-color:#000000;min-width:542px;"> </td><td colspan="2" style="width: 84px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:84px;">2013</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td colspan="2" style="width: 84px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:84px;">2012</td></tr><tr style="height: 18px"><td style="width: 542px; text-align:left;border-color:#000000;min-width:542px;">Common shares issued and fully paid, 2013: CHF 12.30 per share; 2012: CHF 12.64 per share</td><td style="width: 8px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:8px;"> </td><td style="width: 76px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:76px;">35,429,423</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:8px;"> </td><td style="width: 76px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:76px;">36,369,868</td></tr><tr style="height: 19px"><td style="width: 542px; text-align:left;border-color:#000000;min-width:542px;">Share capital at end of period</td><td style="width: 8px; border-top-style:double;border-top-width:3px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; border-top-style:double;border-top-width:3px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:76px;">430,397</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; border-top-style:double;border-top-width:3px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; border-top-style:double;border-top-width:3px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:76px;">454,980</td></tr></table></div><div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 10px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;"> </td><td style="width: 84px; text-align:center;border-color:#000000;min-width:84px;">Six Months</td></tr><tr style="height: 10px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;"> </td><td style="width: 84px; text-align:center;border-color:#000000;min-width:84px;">Ended</td></tr><tr style="height: 10px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;"> </td><td style="width: 84px; text-align:center;border-color:#000000;min-width:84px;">June 30,</td></tr><tr style="height: 10px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;"> </td><td style="width: 84px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:84px;">2013</td></tr><tr style="height: 17px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;">Shares issued at beginning of period</td><td style="width: 84px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:84px;">36,369,868</td></tr><tr style="height: 17px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;">Shares cancelled</td><td style="width: 84px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:84px;">(940,445)</td></tr><tr style="height: 17px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;">Total shares issued at end of period</td><td style="width: 84px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:84px;">35,429,423</td></tr><tr style="height: 8px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;"> </td><td style="width: 84px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:84px;"> </td></tr><tr style="height: 17px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;">Treasury shares issued at beginning of period</td><td style="width: 84px; text-align:right;border-color:#000000;min-width:84px;">1,572,087</td></tr><tr style="height: 17px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;">Shares repurchased</td><td style="width: 84px; text-align:right;border-color:#000000;min-width:84px;">940,445</td></tr><tr style="height: 17px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;">Shares issued out of treasury</td><td style="width: 84px; text-align:right;border-color:#000000;min-width:84px;">(318,495)</td></tr><tr style="height: 17px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;">Shares cancelled</td><td style="width: 84px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:84px;">(940,445)</td></tr><tr style="height: 17px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;">Total treasury shares at end of period</td><td style="width: 84px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:84px;">1,253,592</td></tr><tr style="height: 18px"><td style="width: 636px; text-align:left;border-color:#000000;min-width:636px;">Total shares outstanding at end of period</td><td style="width: 84px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:84px;">34,175,831</td></tr></table></div>During the six months ended June 30, 2013, 940,445 voting shares repurchased and designated for cancellation were constructively retired and cancelled. Allied World Switzerland's articles of association authorized its Board of Directors to increase the share capital by a maximum of up to CHF 92,259 or 7,500,728 voting shares. b) Dividends  The Company paid the following dividend during the six months ended June 30, 2013:<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 10px"><td style="width: 442px; text-align:left;border-color:#000000;min-width:442px;"> </td><td colspan="2" style="width: 93px; text-align:center;border-color:#000000;min-width:93px;">Partial</td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td colspan="2" style="width: 82px; text-align:center;border-color:#000000;min-width:82px;"> </td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td colspan="2" style="width: 82px; text-align:center;border-color:#000000;min-width:82px;"> </td></tr><tr style="height: 10px"><td style="width: 442px; text-align:left;border-color:#000000;min-width:442px;"> </td><td colspan="2" style="width: 93px; text-align:center;border-color:#000000;min-width:93px;">Par Value</td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td colspan="2" style="width: 82px; text-align:center;border-color:#000000;min-width:82px;">Dividend</td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td colspan="2" style="width: 82px; text-align:center;border-color:#000000;min-width:82px;">Total</td></tr><tr style="height: 10px"><td style="width: 442px; text-align:left;border-color:#000000;min-width:442px;"> </td><td colspan="2" style="width: 93px; text-align:center;border-color:#000000;min-width:93px;">Reduction</td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td colspan="2" style="width: 82px; text-align:center;border-color:#000000;min-width:82px;">Per</td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td colspan="2" style="width: 82px; text-align:center;border-color:#000000;min-width:82px;">Amount</td></tr><tr style="height: 10px"><td style="width: 442px; text-align:left;border-color:#000000;min-width:442px;">Dividend Paid</td><td colspan="2" style="width: 93px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:93px;">Per Share</td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td colspan="2" style="width: 82px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:82px;">Share</td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td colspan="2" style="width: 82px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:82px;">Paid</td></tr><tr style="height: 17px"><td style="width: 442px; text-align:left;border-color:#000000;min-width:442px;">March 12, 2013</td><td style="width: 44px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:44px;">CHF</td><td style="width: 49px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:49px;">0.34</td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td style="width: 8px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 74px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:74px;">0.375</td><td style="width: 11px; text-align:left;border-color:#000000;min-width:11px;"> </td><td style="width: 8px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 74px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:74px;">12,981</td></tr></table></div>On May 3, 2012, the shareholders approved the Company's proposal to pay cash dividends in the form of a distribution by way of par value reductions. The aggregate reduction amount was paid to shareholders in four installments of $0.375 per share, with the last of such quarterly dividend payments being made on March 12, 2013. On May 2, 2013, the shareholders approved the Company's proposal to pay cash dividends in the form of a distribution out of general legal reserve from capital contributions. The distribution amount will be paid to shareholders in quarterly installments of $0.50 per share. The first installment of the dividend was paid on July 3, 2013. The Company expects to distribute the remaining installments of the dividend in October 2013, January 2014 and April 2014. c) Share Repurchases  In May 2012, the Company established a new share repurchase program in order to repurchase up to $500,000 of its common shares. Repurchases may be effected from time to time through open market purchases, privately negotiated transactions, tender offers or otherwise. The timing, form and amount of the share repurchases under the program will depend on a variety of factors, including market conditions, the Company's capital position, legal requirements and other factors. Under the terms of this new share repurchase program, common shares repurchased shall be designated for cancellation at acquisition and shall be cancelled upon shareholder approval. Shares repurchased by the Company and not designated for cancellation are classified as “Treasury shares, at cost” on the consolidated balance sheets. The Company will issue shares out of treasury principally related to the Company's employee benefit plans. Shares repurchased and designated for cancellation are constructively retired and recorded as a share cancellation. The Company's share repurchases were as follows: <div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 10px"><td style="width: 354px; text-align:left;border-color:#000000;min-width:354px;"> </td><td colspan="5" style="width: 178px; text-align:center;border-color:#000000;min-width:178px;">Three Months Ended</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td colspan="5" style="width: 178px; text-align:center;border-color:#000000;min-width:178px;">Six Months Ended</td></tr><tr style="height: 10px"><td style="width: 354px; text-align:left;border-color:#000000;min-width:354px;"> </td><td colspan="5" style="width: 178px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:178px;">June 30,</td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td colspan="5" style="width: 178px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:178px;">June 30,</td></tr><tr style="height: 10px"><td style="width: 354px; text-align:left;border-color:#000000;min-width:354px;"> </td><td colspan="2" style="width: 84px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:84px;">2013</td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td colspan="2" style="width: 84px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:84px;">2012</td><td style="width: 10px; text-align:center;border-color:#000000;min-width:10px;"> </td><td colspan="2" style="width: 84px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:84px;">2013</td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td colspan="2" style="width: 84px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:84px;">2012</td></tr><tr style="height: 17px"><td style="width: 354px; text-align:left;border-color:#000000;min-width:354px;">Common shares repurchased</td><td style="width: 8px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:8px;"> </td><td style="width: 76px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:76px;">508,328</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:8px;"> </td><td style="width: 76px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:76px;">905,383</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:8px;"> </td><td style="width: 76px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:76px;">940,445</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:8px;"> </td><td style="width: 76px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:76px;">2,336,187</td></tr><tr style="height: 17px"><td style="width: 354px; text-align:left;border-color:#000000;min-width:354px;">Total cost of shares repurchased</td><td style="width: 8px; text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; text-align:right;border-color:#000000;min-width:76px;">46,326</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; text-align:right;border-color:#000000;min-width:76px;">66,435</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; text-align:right;border-color:#000000;min-width:76px;">82,571</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; text-align:right;border-color:#000000;min-width:76px;">159,458</td></tr><tr style="height: 17px"><td style="width: 354px; text-align:left;border-color:#000000;min-width:354px;">Average price per share</td><td style="width: 8px; text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; text-align:right;border-color:#000000;min-width:76px;">91.13</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; text-align:right;border-color:#000000;min-width:76px;">73.38</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; text-align:right;border-color:#000000;min-width:76px;">87.80</td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 8px; text-align:left;border-color:#000000;min-width:8px;">$</td><td style="width: 76px; text-align:right;border-color:#000000;min-width:76px;">68.26</td></tr></table></div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section B -Paragraph 7, 11A -Chapter 1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d),(e)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 129 -Paragraph 2, 3, 4, 5, 6, 7, 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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