STATUTORY FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2017

STATUTORY FINANCIAL INFORMATION [Abstract]

STATUTORY CAPITAL AND SURPLUS BY JURISDICTION

At December 31, 2017 and 2016, the statutory capital and surplus in each of the Company's most significant regulatory jurisdictions are shown in the following table:




	Bermuda				Ireland				U.S.
At December 31,	2017		2016		2017		2016		2017		2016

Required statutory capital and surplus	$	1,800,064	$	1,835,279	$	613,923	$	552,678	$	488,560	$	430,145
Available statutory capital and surplus	$	3,641,279	$	4,055,252	$	906,512	$	925,164	$	1,511,480	$	1,470,772

- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

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