Fair Value (Tables)

6 Months Ended

Jun. 30, 2013

Financial instruments measured at fair value and categorized between Levels 1, 2 and 3

			Quoted prices in				Significant
			active markets for		Significant other		unobservable
			identical assets		observable inputs		inputs
June 30, 2013			(Level 1)		(Level 2)		(Level 3)		Total
Fixed maturities
	U.S. government and government sponsored enterprises		$	0	$	990,738	$	0	$	990,738
	U.S. states, territories and municipalities			0		17,446		219,163		236,609
	Non-U.S. sovereign government, supranational
		and government related		0		2,139,831		0		2,139,831
	Corporate			0		6,146,284		99,896		6,246,180
	Asset-backed securities			0		424,429		426,288		850,717
	Residential mortgage-backed securities			0		2,873,669		0		2,873,669
	Other mortgage-backed securities			0		41,867		0		41,867
Fixed maturities			$	0	$	12,634,264	$	745,347	$	13,379,611
Short-term investments			$	0	$	29,379	$	0	$	29,379
Equities
	Real estate investment trusts		$	173,606	$	0	$	0	$	173,606
	Energy			161,676		0		0		161,676
	Finance			110,869		12,152		13,000		136,021
	Consumer noncyclical			126,009		0		0		126,009
	Communications			72,282		0		2,040		74,322
	Technology			55,364		0		8,012		63,376
	Industrials			47,066		0		0		47,066
	Consumer cyclical			44,455		0		0		44,455
	Utilities			38,004		0		0		38,004
	Insurance			37,891		0		0		37,891
	Other			21,165		0		0		21,165
	Mutual funds and exchange traded funds			40,190		201,525		7,549		249,264
Equities			$	928,577	$	213,677	$	30,601	$	1,172,855
Other invested assets
	Derivative assets
		Foreign exchange forward contracts	$	0	$	7,486	$	0	$	7,486
		Futures contracts		55,879		0		0		55,879
		Credit default swaps (assumed risks)		0		157		0		157
		Insurance-linked securities		0		0		814		814
		Total return swaps		0		0		3,328		3,328
		Interest rate swaps		0		215		0		215
		TBAs		0		1		0		1
	Other
		Notes and loan receivables and notes securitization		0		0		44,224		44,224
		Annuities and residuals		0		0		30,555		30,555
		Private equities		0		0		21,100		21,100
	Derivative liabilities
		Foreign exchange forward contracts		0		(4,656)		0		(4,656)
		Foreign currency option contracts		0		(3,280)		0		(3,280)
		Futures contracts		(9)		0		0		(9)
		Credit default swaps (protection purchased)		0		(404)		0		(404)
		Insurance-linked securities		0		0		(906)		(906)
		Total return swaps		0		0		(903)		(903)
		Interest rate swaps		0		(4,919)		0		(4,919)
		TBAs		0		(3,805)		0		(3,805)
Other invested assets			$	55,870	$	(9,205)	$	98,212	$	144,877
Funds held – directly managed
	U.S. government and government sponsored enterprises		$	0	$	171,265	$	0	$	171,265
	U.S. states, territories and municipalities			0		0		337		337
	Non-U.S. sovereign government, supranational
		and government related		0		195,914		0		195,914
	Corporate			0		287,183		0		287,183
	Short-term investments			0		293		0		293
	Other invested assets			0		0		15,207		15,207
Funds held – directly managed			$	0	$	654,655	$	15,544	$	670,199
Total			$	984,447	$	13,522,770	$	889,704	$	15,396,921

			Quoted prices in				Significant
			active markets for		Significant other		unobservable
			identical assets		observable inputs		inputs
December 31, 2012			(Level 1)		(Level 2)		(Level 3)		Total
Fixed maturities
	U.S. government and government sponsored enterprises		$	0	$	1,130,924	$	0	$	1,130,924
	U.S. states, territories and municipalities			0		10,151		233,235		243,386
	Non-U.S. sovereign government, supranational
		and government related		0		2,375,673		0		2,375,673
	Corporate			0		6,554,934		100,904		6,655,838
	Asset-backed securities			0		400,336		323,134		723,470
	Residential mortgage-backed securities			0		3,199,924		0		3,199,924
	Other mortgage-backed securities			0		66,100		0		66,100
Fixed maturities			$	0	$	13,738,042	$	657,273	$	14,395,315
Short-term investments			$	0	$	150,552	$	0	$	150,552
Equities
	Consumer noncyclical		$	130,526	$	0	$	0	$	130,526
	Energy			118,213		0		0		118,213
	Finance			79,456		7,472		13,477		100,405
	Technology			71,927		0		6,987		78,914
	Real estate investment trusts			66,846		0		0		66,846
	Communications			65,722		0		0		65,722
	Consumer cyclical			62,526		0		0		62,526
	Industrials			59,242		0		0		59,242
	Insurance			39,132		0		0		39,132
	Other			60,913		0		0		60,913
	Mutual funds and exchange traded funds			34,053		270,246		7,264		311,563
Equities			$	788,556	$	277,718	$	27,728	$	1,094,002
Other invested assets
	Derivative assets
		Foreign exchange forward contracts	$	0	$	7,889	$	0	$	7,889
		Foreign currency option contracts		0		1,410		0		1,410
		Futures contracts		1,956		0		0		1,956
		Credit default swaps (protection purchased)		0		6		0		6
		Credit default swaps (assumed risks)		0		512		0		512
		Total return swaps		0		0		6,630		6,630
		TBAs		0		115		0		115
	Other
		Notes and loan receivables and notes securitization		0		0		34,902		34,902
		Annuities and residuals		0		0		46,882		46,882
		Private equities		0		0		1,404		1,404
	Derivative liabilities
		Foreign exchange forward contracts		0		(17,395)		0		(17,395)
		Foreign currency option contracts		0		(186)		0		(186)
		Futures contracts		(1,352)		0		0		(1,352)
		Credit default swaps (protection purchased)		0		(807)		0		(807)
		Insurance-linked securities		0		0		(2,173)		(2,173)
		Total return swaps		0		0		(546)		(546)
		Interest rate swaps		0		(7,880)		0		(7,880)
		TBAs		0		(163)		0		(163)
Other invested assets			$	604	$	(16,499)	$	87,099	$	71,204
Funds held – directly managed
	U.S. government and government sponsored enterprises		$	0	$	218,696	$	0	$	218,696
	U.S. states, territories and municipalities			0		0		345		345
	Non-U.S. sovereign government, supranational
		and government related		0		233,987		0		233,987
	Corporate			0		362,243		0		362,243
	Other invested assets			0		0		17,976		17,976
Funds held – directly managed			$	0	$	814,926	$	18,321	$	833,247
Total			$	789,160	$	14,964,739	$	790,421	$	16,544,320

Reconciliation of beginning and ending balances for all financial instruments measured at fair value using Level 3 inputs

															Change in
						Realized and										unrealized
						unrealized										investment
						investment						Net				(losses) gains
				Balance at		(losses) gains		Purchases		Settlements		transfers		Balance		relating to
For the three months ended			beginning		included in		and		and		into/ (out of)		at end		assets held at
June 30, 2013			of period		net loss		issuances ⁽¹⁾		sales		Level 3		of period		end of period
Fixed maturities
	U.S. states, territories
		and municipalities	$	232,292	$	(13,009)	$	0	$	(120)	$	0	$	219,163	$	(13,009)
	Corporate			100,716		(820)		0		0		0		99,896		(820)
	Asset-backed securities			325,659		(6,063)		128,009		(21,317)		0		426,288		(5,921)
Fixed maturities			$	658,667	$	(19,892)	$	128,009	$	(21,437)	$	0	$	745,347	$	(19,750)
Equities
	Finance		$	12,553	$	447	$	0	$	0	$	0	$	13,000	$	447
	Technology			7,647		365		0		0		0		8,012		365
	Communications			0		0		2,040		0		0		2,040		0
	Mutual funds and exchange
		traded funds		7,442		107		0		0		0		7,549		107
Equities			$	27,642	$	919	$	2,040	$	0	$	0	$	30,601	$	919
Other invested assets
	Derivatives, net		$	2,732	$	(520)	$	121	$	0	$	0	$	2,333	$	(3,020)
	Notes and loan receivables and
		notes securitization		34,058		(1,322)		11,990		(502)		0		44,224		(1,322)
	Annuities and residuals			35,656		(243)		0		(4,858)		0		30,555		(510)
	Private equities			17,764		(447)		3,783		0		0		21,100		(447)
Other invested assets			$	90,210	$	(2,532)	$	15,894	$	(5,360)	$	0	$	98,212	$	(5,299)
Funds held – directly managed
	U.S. states, territories
		and municipalities	$	341	$	(4)	$	0	$	0	$	0	$	337	$	(4)
	Other invested assets			15,468		(261)		0		0		0		15,207		(261)
Funds held – directly managed			$	15,809	$	(265)	$	0	$	0	$	0	$	15,544	$	(265)
Total			$	792,328	$	(21,770)	$	145,943	$	(26,797)	$	0	$	889,704	$	(24,395)

Purchases and issuances of derivatives includes issuances of $0.8 million.

					Realized and										Change in
						unrealized										unrealized
						investment						Net				investment gains
				Balance at		gains (losses)		Purchases		Settlements		transfers		Balance		(losses) relating
For the three months ended			beginning		included in		and		and		into/ (out of)		at end of		to assets held
June 30, 2012			of period		net income		issuances ⁽¹⁾		sales		Level 3		period		at end of period
Fixed maturities
	U.S. states, territories
		and municipalities	$	115,580	$	1,744	$	0	$	(89)	$	0	$	117,235	$	1,744
	Corporate			111,951		(897)		16		0		0		111,070		(897)
	Asset-backed securities			264,456		9,512		32,470		(16,067)		0		290,371		9,296
Fixed maturities			$	491,987	$	10,359	$	32,486	$	(16,156)	$	0	$	518,676	$	10,143
Equities
	Finance		$	12,730	$	(108)	$	6,800	$	0	$	0	$	19,422	$	(108)
	Technology			0		0		7,192		0		0		7,192		0
	Mutual funds and exchange
		traded funds		6,649		111		0		0		0		6,760		111
Equities			$	19,379	$	3	$	13,992	$	0	$	0	$	33,374	$	3
Other invested assets
	Derivatives, net		$	2,585	$	742	$	(2,120)	$	0	$	0	$	1,207	$	(99)
	Notes and loan receivables and
		notes securitization		58,127		4,077		7,319		(25,219)		0		44,304		(3,126)
	Annuities and residuals			28,408		912		0		(2,095)		0		27,225		509
	Private equities			0		0		1,000		0		0		1,000		0
Other invested assets			$	89,120	$	5,731	$	6,199	$	(27,314)	$	0	$	73,736	$	(2,716)
Funds held – directly managed
	U.S. states, territories
		and municipalities	$	329	$	(8)	$	0	$	0	$	0	$	321	$	(8)
	Other invested assets			17,683		(2,607)		0		0		0		15,076		(2,607)
Funds held – directly managed			$	18,012	$	(2,615)	$	0	$	0	$	0	$	15,397	$	(2,615)
Total			$	618,498	$	13,478	$	52,677	$	(43,470)	$	0	$	641,183	$	4,815

Purchases and issuances of derivatives includes issuances of $2.4 million.

															Change in
						Realized and										unrealized
						unrealized										investment
						investment						Net				(losses) gains
				Balance at		(losses) gains		Purchases		Settlements		transfers		Balance		relating to
For the six months ended			beginning		included in		and		and		into/ (out of)		at end		assets held at
June 30, 2013			of period		net income		issuances ⁽¹⁾		sales ⁽²⁾		Level 3		of period		end of period
Fixed maturities
	U.S. states, territories
		and municipalities	$	233,235	$	(13,858)	$	0	$	(214)	$	0	$	219,163	$	(13,858)
	Corporate			100,904		(1,008)		0		0		0		99,896		(1,008)
	Asset-backed securities			323,134		(4,322)		155,165		(47,689)		0		426,288		(4,140)
Fixed maturities			$	657,273	$	(19,188)	$	155,165	$	(47,903)	$	0	$	745,347	$	(19,006)
Equities
	Finance		$	13,477	$	(477)	$	0	$	0	$	0	$	13,000	$	(477)
	Technology			6,987		1,025		0		0		0		8,012		1,025
	Communications			0		0		2,040		0		0		2,040		0
	Mutual funds and exchange
		traded funds		7,264		285		0		0		0		7,549		285
Equities			$	27,728	$	833	$	2,040	$	0	$	0	$	30,601	$	833
Other invested assets
	Derivatives, net		$	3,911	$	(4,199)	$	121	$	2,500	$	0	$	2,333	$	(3,698)
	Notes and loan receivables and
		notes securitization		34,902		(1,383)		13,350		(2,645)		0		44,224		(1,383)
	Annuities and residuals			46,882		93		0		(16,420)		0		30,555		316
	Private equities			1,404		(3,512)		23,208		0		0		21,100		(3,512)
Other invested assets			$	87,099	$	(9,001)	$	36,679	$	(16,565)	$	0	$	98,212	$	(8,277)
Funds held – directly managed
	U.S. states, territories
		and municipalities	$	345	$	(8)	$	0	$	0	$	0	$	337	$	(8)
	Other invested assets			17,976		(2,698)		0		(71)		0		15,207		(1,634)
Funds held – directly managed			$	18,321	$	(2,706)	$	0	$	(71)	$	0	$	15,544	$	(1,642)
Total			$	790,421	$	(30,062)	$	193,884	$	(64,539)	$	0	$	889,704	$	(28,092)

(1) Purchases and issuances of derivatives includes issuances of $0.8 million.

(2) Settlements and sales of annuities and residuals include sales of $6.3 million.

															Change in
						Realized and										unrealized
						unrealized										investment
						investment						Net				gains (losses)
				Balance at		gains (losses)		Purchases		Settlements		transfers		Balance		relating to
For the six months ended			beginning		included in		and		and		into/ (out of)		at end		assets held at
June 30, 2012			of period		net income		issuances ⁽¹⁾		sales		Level 3		of period		end of period
Fixed maturities
	U.S. states, territories
		and municipalities	$	111,415	$	1,282	$	4,700	$	(162)	$	0	$	117,235	$	1,282
	Corporate			111,700		(570)		64		(124)		0		111,070		(570)
	Asset-backed securities			257,415		8,193		82,590		(57,827)		0		290,371		8,032
Fixed maturities			$	480,530	$	8,905	$	87,354	$	(58,113)	$	0	$	518,676	$	8,744
Equities
	Finance		$	9,670	$	2,952	$	6,800	$	0	$	0	$	19,422	$	2,952
	Technology			0		0		7,192		0		0		7,192		0
	Mutual funds and exchange
		traded funds		6,495		265		0		0		0		6,760		265
Equities			$	16,165	$	3,217	$	13,992	$	0	$	0	$	33,374	$	3,217
Other invested assets
	Derivatives, net		$	5,622	$	1,005	$	(5,420)	$	0	$	0	$	1,207	$	164
	Notes and loan receivables
		and notes securitization		63,565		6,471		35,625		(61,357)		0		44,304		1,474
	Annuities and residuals			27,840		2,347		1,423		(4,385)		0		27,225		1,633
	Private equities			0		0		1,000		0		0		1,000		0
Other invested assets			$	97,027	$	9,823	$	32,628	$	(65,742)	$	0	$	73,736	$	3,271
Funds held – directly managed
	U.S. states, territories
		and municipalities	$	334	$	(13)	$	0	$	0	$	0	$	321	$	(13)
	Other invested assets			15,433		(357)		0		0		0		15,076		(357)
Funds held – directly managed			$	15,767	$	(370)	$	0	$	0	$	0	$	15,397	$	(370)
Total			$	609,489	$	21,575	$	133,974	$	(123,855)	$	0	$	641,183	$	14,862

Purchases and issuances of derivatives includes issuances of $5.7 million.

Fair Value Inputs Assets Quantitative Information [Table Text Block]

Range

June 30, 2013

Fair value

Valuation techniques

Unobservable inputs

(Weighted average)

Fixed maturities

U.S. states, territories and municipalities

219,163

Discounted cash flow

Credit spreads

3.1% - 4.6% (3.9%)

Asset-backed securities – interest only

11,489

Discounted cash flow

Credit spreads

7.0% - 12.1% (9.5%)

Prepayment speed

20.0% (20.0%)

Asset-backed securities – other

414,799

Discounted cash flow

Credit spreads

4.0% - 12.3% (7.5%)

Equities

Finance

13,000

Weighted market

Net income multiple

14.6 (14.6)

comparables

Tangible book value multiple

1.1 (1.1)

Liquidity discount

25.0% (25.0%)

Comparable return

3.6% (3.6%)

Technology

8,012

Weighted market

Revenue multiple

2.0 (2.0)

comparables

Adjusted earnings multiple

12.9 (12.9)

Liquidity discount

25.0% (25.0%)

Comparable return

4.8% (4.8%)

Communications

2,040

Weighted market

Adjusted earnings multiple

10.0 (10.0)

comparables

Comparable return

0% (0%)

Other invested assets

Total return swaps

2,425

Discounted cash flow

Credit spreads

3.1% - 4.6% (3.6%)

Notes and loan receivables

24,265

Discounted cash flow

Credit spreads

17.5% (17.5%)

Gross revenue/fair value

1.6 - 1.7 (1.6)

Notes securitization

19,959

Discounted cash flow

Credit spreads

6.7% (6.7%)

Annuities and residuals

30,555

Discounted cash flow

Credit spreads

6.2% - 8.7% (7.2%)

Prepayment speed

0% - 15.0% (7.4%)

Constant default rate

0.3% - 35.0% (13.5%)

Private equity

15,635

Liquidation analysis

Net assets, as reported

100.0% (100.0%)

Recoverability of intangible assets

0% (0%)

Private equity fund

5,465

Lag reported market value

Net asset value, as reported

100.0% (100.0%)

Market adjustments

-13.0% - 0% (-4.0%)

Funds held – directly managed

Other invested assets

15,207

Lag reported market value

Net asset value, as reported

100.0% (100.0%)

Market adjustments

-20.1% - 0% (-15.1%)

Range

December 31, 2012

Fair value

Valuation techniques

Unobservable inputs

(Weighted average)

Fixed maturities

U.S. states, territories and municipalities

233,235

Discounted cash flow

Credit spreads

2.8% - 4.5% (3.7%)

Asset-backed securities – interest only

12,625

Discounted cash flow

Credit spreads

6.8% - 11.7% (9.1%)

Prepayment speed

20.0% (20.0%)

Asset-backed securities – other

310,509

Discounted cash flow

Credit spreads

4.0% - 12.2% (7.6%)

Equities

Finance

13,477

Weighted market

comparables

Comparable return

0.8% (0.8%)

Technology

6,987

Weighted market

comparables

Comparable return

-1.5% (-1.5%)

Other invested assets

Total return swaps

6,084

Discounted cash flow

Credit spreads

2.6% - 4.6% (3.2%)

Notes and loan receivables

24,902

Discounted cash flow

Credit spreads

17.5% (17.5%)

Gross revenue/fair value

1.7 - 2.1 (1.8)

Notes securitization

10,000

Discounted cash flow

Credit spreads

6.5% (6.5%)

Annuities and residuals

46,882

Discounted cash flow

Credit spreads

4.7% - 9.9% (7.2%)

Prepayment speed

0% - 15.0% (7.6%)

Constant default rate

2.3% - 35.0% (13.2%)

Private equity fund

1,404

Lag reported market value

Net asset value, as reported

100.0% (100.0%)

Market adjustments

7.3% (7.3%)

Funds held – directly managed

Other invested assets

17,976

Lag reported market value

Net asset value, as reported

100.0% (100.0%)

Market adjustments

-38.1% - 0% (-12.1%)

Change in fair value of financial instruments subject to fair value option

	For the three		For the three		For the six		For the six
	months ended		months ended		months ended		months ended
	June 30, 2013		June 30, 2012		June 30, 2013		June 30, 2012
Fixed maturities and short-term investments	$	(395,757)	$	32,995	$	(467,427)	$	80,815
Equities		(57,715)		(32,963)		(7,649)		17,808
Other invested assets		(2,234)		13,610		(7,068)		18,160
Funds held – directly managed		(15,372)		1,675		(21,415)		8,791
Total	$	(471,078)	$	15,317	$	(503,559)	$	125,574

Carrying values and fair values of financial instrument liabilities

	June 30, 2013				December 31, 2012
	Carrying Value		Fair Value		Carrying Value		Fair Value
Debt related to senior notes⁽¹⁾	$	750,000	$	836,101	$	750,000	$	859,367
Debt related to capital efficient notes ⁽²⁾		63,384		65,929		63,384		66,990

(1) PartnerRe Finance A LLC and PartnerRe Finance B LLC, the issuers of the Senior Notes, do not meet consolidation requirements under U.S. GAAP. Accordingly, the Company shows the related intercompany debt of $750 million in its Condensed Consolidated Balance Sheets at June 30, 2013 and December 31, 2012.

(2) PartnerRe Finance II Inc., the issuer of the CENts, does not meet consolidation requirements under U.S. GAAP. Accordingly, the Company shows the related intercompany debt of $71 million in its Condensed Consolidated Balance Sheets at June 30, 2013 and December 31, 2012.

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

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- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

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- Definition

Tabular disclosure of the application of the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, provide the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (b) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (c) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) for loans and other receivables held as assets, the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk; and (3) certain other disclosures as required or determined to be provided.

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