XML 28 R89.htm IDEA: XBRL DOCUMENT v2.4.0.6
Employee Share-Based Incentive Compensation Plans (OneBeason Peformance Shares) (Details) (USD $)
In Millions, except Share data, unless otherwise specified
3 Months Ended 9 Months Ended 9 Months Ended
Sep. 30, 2012
Dec. 31, 2011
Sep. 30, 2012
One Beacon Long Term Incentive Plan [Member]
Performance Share [Member]
Sep. 30, 2011
One Beacon Long Term Incentive Plan [Member]
Performance Share [Member]
Sep. 30, 2012
One Beacon Long Term Incentive Plan [Member]
Performance Share [Member]
Sep. 30, 2011
One Beacon Long Term Incentive Plan [Member]
Performance Share [Member]
Sep. 30, 2012
Performance cycle 2009-2011
One Beacon Long Term Incentive Plan [Member]
Performance Share [Member]
Sep. 30, 2012
One Beacon Long Term Incentive Plan [Member]
Performance Share [Member]
Sep. 30, 2012
Range of Performance Cycle from 2008 to 2010 [Member]
One Beacon Long Term Incentive Plan [Member]
Performance Share [Member]
Target options outstanding                  
Beginning of period (in shares)     560,577 671,727 642,667 1,464,295      
Shares paid or expired (in shares)     0 [1],[2] 0 [1],[2] (258,901) [1],[2] (936,150) [1],[2]      
New grants (in shares)     0 0 181,290 194,900      
Assumed forfeitures and cancellations     3,354 [3] (19,583) [3] (7,833) [3] (70,901) [3]      
Ending of period (in shares)     557,223 652,144 557,223 652,144      
Expense Amortized                  
Accrued expense at the beginning of period $ 144.7 $ 187.9 $ 3.1 $ 10.0 $ 9.7 $ 18.5      
Payments and deferrals     0 [1],[2] 0 [1],[2] (7.8) [1],[2] (10.5) [1],[2]      
Assumed forfeitures and cancelations     0 [3] 0.1 [3] 0 [3] (0.2) [3]      
Expense recognized     (2.2) (0.5) (1.0) 1.8      
Accrued expense at the end of the period 144.7 187.9 0.9 9.6 0.9 9.6      
Percentage of payout for minimum growth target percentage             138.60%   68.50%
Performance Share Target Vesting Percentage               100.00%  
Additional compensation cost that would be recognized if all outstanding performance shares vested     $ 1.7   $ 1.7        
[1] (2) OneBeacon performance share payments also include accelerated payments resulting from the OneBeacon Personal Lines and Commercial Lines Transactions. The accelerated OneBeacon performance shares payments for the 2009-2011 and 2010-2012 performance cycles were on a pro rata basis and at a performance factor of 100%.
[2] (1) OneBeacon performance share payments in 2012 for the 2009-2011 performance cycle were at 138.6% of target. OneBeacon performance shares payments in 2011 for the 2008-2010 performance cycle were at 68.5% of target. Amounts include deposits into OneBeacon’s deferred compensation plan.
[3] (3) Amounts include changes in assumed forfeitures, as required under GAAP.