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Employee Share-Based Incentive Compensation Plans (Tables)
 3 Months Ended
Mar. 31, 2017
White Mountains  
Share-based compensation arrangement by share-based payment award  
Summary of performance shares outstanding and accrued expense for performance shares awarded under the WTM Incentive Plan
The following table summarizes performance share activity for the three months ended March 31, 2017 and 2016 for performance shares granted under the WTM Incentive Plan:
 
 
Three Months Ended March 31,
 
 
2017
 
2016
Millions, except share amounts
 
Target Performance
Shares Outstanding
 
Accrued
Expense
 
Target Performance
Shares Outstanding
 
Accrued
Expense
Beginning of period
 
80,353

 
$
42.4

 
93,654

 
$
57.7

Shares paid or expired(1)
 
(30,167
)
 
(20.8
)
 
—

 
—

New grants
 
16,460

 
—

 
16,215

 
—

Forfeitures and cancellations(2)
 
(9,841
)
 
(5.7
)
 
(1,186
)
 
(.6
)
Expense recognized
 
—

 
8.1

 
—

 
14.2

End of period(3)
 
56,805

 
$
24.0

 
108,683

 
$
71.3

(1) WTM performance share payments in 2017 for the 2014-2016 performance cycle, which were paid in March 2017, ranged from 34% to 76% of target.  WTM performance share payments in 2016 for the 2013-2015 performance cycle ranged from 140% to 142% of target. 
(2) Amounts include changes in assumed forfeitures, as required under GAAP.
(3) Outstanding performance share awards as of March 31, 2017 and 2016 exclude 2,195 and 10,826 performance share awards granted to employees of Sirius Group.
Share-based Compensation, Performance Shares Award Outstanding Activity [Table Text Block]
The following table summarizes performance shares outstanding and accrued expense for performance shares awarded under the WTM Incentive Plan at March 31, 2017 for each performance cycle:
Millions, except share amounts
 
Target Performance
Shares Outstanding
 
Accrued
Expense
Performance cycle:
 
 

 
 

2017 – 2019
 
16,460

 
$
1.2

2016 – 2018
 
19,415

 
7.3

2015 – 2017
 
21,795

 
15.8

Sub-total
 
57,670

 
24.3

Assumed forfeitures
 
(865
)
 
(.3
)
March 31, 2017
 
56,805

 
$
24.0
Summary of restricted shares activity
The following table summarizes the unrecognized compensation cost associated with the outstanding restricted share awards for the three months ended March 31, 2017 and 2016:
 
 
Three Months Ended March 31,
 
 
2017
 
2016
Millions, except share amounts
 
Restricted
Shares
 
Unamortized
Issue Date Fair Value
 
Restricted
Shares
 
Unamortized
Issue Date Fair Value
Non-vested,
 
 
 
 
 
 
 
 
Beginning of period
 
70,620

 
$
19.7

 
70,675

 
$
15.7

Issued
 
16,735

 
15.8

 
21,215

 
16.8

Vested
 
(22,015
)
 
—

 
(24,620
)
 
—

Forfeited
 
(5,200
)
 
(2.8
)
 
(800
)
 
(.3
)
Expense recognized
 
—

 
(3.6
)
 
—

 
(3.0
)
End of period (1)
 
60,140

 
$
29.1

 
66,470

 
$
29.2


(1) Restricted share awards outstanding as of March 31, 2017 and 2016 include 5,235 and 2,195 restricted shares issued to employees of Sirius Group, which was accounted for as discontinued operations.
OneBeacon [Member]  
Share-based compensation arrangement by share-based payment award  
Summary of performance shares outstanding and accrued expense for performance shares awarded under the WTM Incentive Plan
The following table summarizes performance share activity for the three months ended March 31, 2017 and 2016 for OneBeacon performance shares granted under the OneBeacon Incentive Plan:
 
 
Three Months Ended March 31,
 
 
2017
 
2016
Millions, except share amounts 
 
Target Performance
Shares Outstanding
 
Accrued
Expense
 
Target Performance
Shares Outstanding
 
Accrued
Expense
Beginning of period
 
452,519

 
$
1.6

 
449,435

 
$
1.4

Shares paid or expired(1)
 
(142,710
)
 
—

 
(167,300
)
 
(.7
)
New grants
 
—

 
—

 
163,150

 
—

Assumed forfeitures and cancellations(2)
 
(13
)
 
—

 
(4,079
)
 
—

Expense recognized
 
—

 
.3

 
—

 
.4

End of period
 
309,796

 
$
1.9

 
441,206

 
$
1.1

(1) There were no payments made in 2017 for the 2014-2016 performance cycle; those performance shares did not meet the threshold performance goals and expired. OneBeacon performance share payments in 2016 for the 2013-2015 performance cycle were at 24.3% of target.
(2) Amounts include changes in assumed forfeitures, as required under GAAP.
Share-based Compensation, Performance Shares Award Outstanding Activity [Table Text Block]
The following table summarizes OneBeacon performance shares outstanding awarded under the OneBeacon Incentive Plan at March 31, 2017 for each performance cycle:
Millions, except share amounts
 
Target Performance
Shares Outstanding
 
Accrued Expense
Performance cycle:
 
 

 
 

2016 – 2018
 
163,150

 
$
1.1

2015 – 2017
 
146,646

 
.8

Sub-total
 
309,796

 
1.9

Assumed forfeitures
 
—

 
—

March 31, 2017
 
309,796

 
$
1.9
Summary of restricted shares activity
The following table summarizes the unrecognized compensation cost associated with the outstanding OneBeacon restricted stock awards for the three months ended March 31, 2017 and 2016:
 
 
Three Months Ended March 31,
 
 
2017
 
2016
Millions, except share amounts
 
Restricted
Shares
 
Unamortized
Issue Date Fair Value
 
Restricted
Shares
 
Unamortized
Issue Date Fair Value
Non-vested,
 
 

 
 

 
 

 
 

Beginning of period
 
395,872

 
$
2.1

 
382,722

 
$
2.5

Issued
 
461,160

 
7.4

 
170,650

 
2.3

Vested
 
(157,500
)
 
—

 
(157,500
)
 
—

Forfeited
 
—

 
—

 
—

 
—

Expense recognized
 
—

 
(.9
)
 
—

 
(.5
)
End of period
 
699,532

 
$
8.6

 
395,872

 
$
4.3