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Debt (Tables)

12 Months Ended

Dec. 31, 2017

The debt outstanding and the carrying value recorded in the Consolidated Balance Sheets at December 31, 2017 and 2016 was comprised as follows (in thousands):



			December 31, 2017				December 31, 2016
Issuer	Commitment		Carrying Value		Fair Value		Carrying Value		Fair Value		Interest rate		Issue Date	Redemption or Maturity Date
PartnerRe Finance A LLC	$	250,000	$	—	$	—	$	—	$	—	6.875	%	May 2008	redeemed November 1, 2016
PartnerRe Finance B LLC	500,000		500,000		534,179		500,000		547,145		5.500	%	March 2010	June 1, 2020
PartnerRe Ireland Finance DAC	€	750,000	884,824		882,717		773,883		753,499		1.250	%	September 2016	September 15, 2026
			$	1,384,824	$	1,416,896	$	1,273,883	$	1,300,644
PartnerRe Finance II Inc.	$	63,384	$	70,989	61,271		$	70,989	$	66,817	see Note 1		November 2006	see Note 1

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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-Publisher FASB
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+ Details