Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Investments:
Fixed-maturity securities, available-for-sale, at fair value, net of allowance for credit loss of $86 and $65 (amortized cost of $6,971 and $7,707)	$ 6,267	$ 7,119
Fixed-maturity securities, trading, at fair value	350	303
Short-term investments, at fair value	1,426	810
Other invested assets	765	133
Total investments	8,808	8,365
Cash	108	107
Premiums receivable, net of commissions payable	1,376	1,298
Deferred acquisition costs	158	147
Salvage and subrogation recoverable	282	257
Financial guaranty variable interest entities’ assets (includes $326 and $413, at fair value)	327	416
Assets of consolidated investment vehicles (includes $318 and $5,363, at fair value)	330	5,493
Goodwill and other intangible assets	6	163
Other assets (includes $112 and $148, at fair value)	549	597
Total assets	11,944	16,843
Liabilities
Unearned premium reserve	3,600	3,620
Loss and loss adjustment expense reserve	361	296
Long-term debt	1,693	1,675
Credit derivative liabilities, at fair value	50	163
Financial guaranty variable interest entities’ liabilities, at fair value (with recourse $531 and $702, without recourse $11 and $13)	542	715
Liabilities of consolidated investment vehicles (includes $0 and $4,431, at fair value)	4	4,625
Other liabilities	393	457
Total liabilities	6,643	11,551
Commitments and contingencies (Note 13)
Shareholders’ equity
Common shares ($0.01 par value, 500,000,000 shares authorized; 57,819,732 and 59,013,040 shares issued and outstanding)	1	1
Retained earnings	5,815	5,577
Accumulated other comprehensive income (loss), net of tax of $(97) and $(84)	(565)	(515)
Deferred equity compensation	1	1
Total shareholders’ equity attributable to Assured Guaranty Ltd.	5,252	5,064
Nonredeemable noncontrolling interests (Note 8)	49	228
Total shareholders’ equity	5,301	5,292
Total liabilities and shareholders’ equity	$ 11,944	$ 16,843