Document/ExhibitDescriptionPagesSize
1: 10-Q Quarterly Report HTML 4.14M
2: EX-31.1 Certification -- §302 - SOA'02 HTML 33K
3: EX-31.2 Certification -- §302 - SOA'02 HTML 33K
4: EX-32.1 Certification -- §906 - SOA'02 HTML 30K
5: EX-32.2 Certification -- §906 - SOA'02 HTML 30K
11: R1 Cover Page HTML 88K
12: R2 Consolidated Balance Sheets HTML 170K
13: R3 Consolidated Balance Sheets (Parentheticals) HTML 87K
14: R4 Consolidated Statements of Operations HTML 151K
15: R5 Consolidated Statements of Operations HTML 31K
(Parentheticals)
16: R6 Consolidated Statements of Comprehensive Income HTML 75K
17: R7 Consolidated Statements of Changes in HTML 111K
Stockholders' Equity
18: R8 Consolidated Statements of Cash Flows HTML 189K
19: R9 Significant Accounting Policies HTML 67K
20: R10 Fair Values of Financial Instruments HTML 315K
21: R11 Investments HTML 307K
22: R12 Mortgage Loans on Real Estate HTML 446K
23: R13 Variable Interest Entities HTML 55K
24: R14 Derivative Instruments HTML 154K
25: R15 Deferred Policy Acquisition Costs and Deferred HTML 132K
Sales Inducements
26: R16 Policyholder Liabilities HTML 365K
27: R17 Notes and Loan Payable HTML 45K
28: R18 Commitments and Contingencies HTML 34K
29: R19 Earnings Per Common Share and Stockholders' Equity HTML 59K
30: R20 Pay vs Performance Disclosure HTML 42K
31: R21 Significant Accounting Policies (Policies) HTML 102K
32: R22 Significant Accounting Policies (Tables) HTML 263K
33: R23 Fair Values of Financial Instruments (Tables) HTML 399K
34: R24 Investments (Tables) HTML 302K
35: R25 Mortgage Loans on Real Estate (Tables) HTML 441K
36: R26 Variable Interest Entities (Tables) HTML 54K
37: R27 Derivative Instruments (Tables) HTML 155K
38: R28 Deferred Policy Acquisition Costs and Deferred HTML 89K
Sales Inducements (Tables)
39: R29 Policyholder Liabilities (Tables) HTML 382K
40: R30 Notes and Loan Payable (Tables) HTML 43K
41: R31 Earnings Per Common Share and Stockholders' Equity HTML 52K
(Tables)
42: R32 Significant Accounting Policies (Narrative) HTML 80K
(Details)
43: R33 Significant Accounting Policies (Schedule of HTML 100K
Long-Duration Contracts) (Details)
44: R34 Fair Values of Financial Instruments (Narrative) HTML 128K
(Details)
45: R35 Fair Values of Financial Instruments (Fair Values HTML 87K
and Carrying Amounts of Financial Instruments)
(Details)
46: R36 Fair Values of Financial Instruments (Assets and HTML 161K
Liabilities Measured on a Recurring Basis by Fair
Value Hierarchy) (Details)
47: R37 Fair Values of Financial Instruments (Assumptions HTML 58K
Used in Estimating Fair Value) (Details)
48: R38 Fair Values of Financial Instruments HTML 92K
(Reconciliation of Beginning and Ending Balances
of Level 3 Assets and Liabilities) (Details)
49: R39 Investments (Narrative) (Details) HTML 41K
50: R40 Investments (Schedule of Fixed Maturity HTML 85K
Securities) (Details)
51: R41 Investments (Fixed Maturity Securities by HTML 84K
Contractual Maturity) (Details)
52: R42 Investments (Net Unrealized Gains (Losses) on HTML 37K
Investments Reported as a Separate Component of
Stockholders' Equity) (Details)
53: R43 Investments (Credit Quality of Fixed Maturity HTML 59K
Security Portfolio by NAIC Designation) (Details)
54: R44 Investments (Gross Unrealized Losses on HTML 97K
Investments, By Category and Length of Time)
(Details)
55: R45 Investments (Changes in Net Unrealized HTML 41K
Gains/Losses on Investments) (Details)
56: R46 Investments (Net Realized Gains (Losses) on HTML 64K
Investments) (Details)
57: R47 Investments (Rollforward of Allowance for Credit HTML 57K
Loss) (Details)
58: R48 Mortgage Loans on Real Estate (Narrative) HTML 63K
(Details)
59: R49 Mortgage Loans on Real Estate (Summary of Mortgage HTML 59K
Loan Portfolio) (Details)
60: R50 Mortgage Loans on Real Estate (Commercial Mortgage HTML 70K
Loan Portfolio Summarized by Geographic Region and
Property Type) (Details)
61: R51 Mortgage Loans on Real Estate (Rollforward of HTML 51K
Valuation Allowance on Mortgage Loan Portfolios)
(Details)
62: R52 Mortgage Loans on Real Estate (Summary By Debt HTML 135K
Service Coverage and Loan to Value Ratios)
(Details)
63: R53 Mortgage Loans on Real Estate (Aging of Financing HTML 109K
Receivables) (Details)
64: R54 Variable Interest Entities (Narrative) (Details) HTML 43K
65: R55 Variable Interest Entities (Consolidated VIEs) HTML 62K
(Details)
66: R56 Variable Interest Entities (Unconsolidated VIEs) HTML 46K
(Details)
67: R57 Derivative Instruments (Narrative) (Details) HTML 37K
68: R58 Derivative Instruments (Notional and Fair Value of HTML 66K
Derivative Instruments) (Details)
69: R59 Derivative Instruments (Carrying Amount and HTML 41K
Cumulative Fair Value Hedging Adjustments)
(Details)
70: R60 Derivative Instruments (Gains (Losses) Related to HTML 44K
Derivatives and Hedged Items) (Details)
71: R61 Derivative Instruments (Change in Fair Value of HTML 51K
Derivatives Not Designated as Hedging) (Details)
72: R62 Derivative Instruments (Derivative Call Options HTML 81K
and Interest Rate Swaps by Counterparty) (Details)
73: R63 Deferred Policy Acquisition Costs and Deferred HTML 60K
Sales Inducements (Schedule of Deferred Policy
Acquisition Costs) (Details)
74: R64 Deferred Policy Acquisition Costs and Deferred HTML 50K
Sales Inducements (Schedule of Deferred Sales
Inducements) (Details)
75: R65 Policyholder Liabilities (Schedule of Present HTML 58K
Value of Expected Future Policy Benefits)
(Details)
76: R66 Policyholder Liabilities (Summary of Liability For HTML 62K
Future Policy Benefits Activity) (Details)
77: R67 Policyholder Liabilities (Schedule of Changes in HTML 93K
the Liability for Market Risk Benefits) (Details)
78: R68 Policyholder Liabilities (Reconciliation of Market HTML 44K
Risk Benefits in an Asset Position and in a
Liability Position) (Details)
79: R69 Policyholder Liabilities (Schedule of Reinsured HTML 65K
Market Risk Benefits) (Details)
80: R70 Policyholder Liabilities (Schedule of HTML 40K
Reconciliation of Reinsurance Market Risk Benefits
by Assets and Liabilities) (Details)
81: R71 Policyholder Liabilities (Significant Inputs and HTML 65K
Assumptions) (Details)
82: R72 Policyholder Liabilities (Changes in Policyholder HTML 65K
Account Balances) (Details)
83: R73 Policyholder Liabilities (Reconciliation of HTML 47K
Policyholders? Account Balances to the
Policyholders? Account Balances? Liability)
(Details)
84: R74 Policyholder Liabilities (Account Balances by HTML 179K
Guaranteed Minimum Interest Rates) (Details)
85: R75 Notes and Loan Payable (Schedule of Notes and Loan HTML 53K
Payable) (Details)
86: R76 Notes and Loan Payable (2027 Notes Narrative) HTML 46K
(Details)
87: R77 Notes and Loan Payable (Term Loan Narrative) HTML 49K
(Details)
88: R78 Commitments and Contingencies (Narrative) HTML 41K
(Details)
89: R79 Earnings Per Common Share and Stockholders' Equity HTML 68K
(Schedule of Earnings Per Common Share, Basic and
Diluted) (Details)
90: R80 Earnings Per Common Share and Stockholders' Equity HTML 61K
(Stockholders' Equity) (Details)
91: R81 Earnings Per Common Share and Stockholders' Equity HTML 44K
(Brookfield) (Details)
92: R82 Earnings Per Common Share and Stockholders' Equity HTML 55K
(Share Repurchase Program and Treasury Stock)
(Details)
95: XML IDEA XML File -- Filing Summary XML 192K
93: XML XBRL Instance -- ael-20230930_htm XML 7.17M
94: EXCEL IDEA Workbook of Financial Report Info XLSX 273K
7: EX-101.CAL XBRL Calculations -- ael-20230930_cal XML 287K
8: EX-101.DEF XBRL Definitions -- ael-20230930_def XML 1.33M
9: EX-101.LAB XBRL Labels -- ael-20230930_lab XML 2.74M
10: EX-101.PRE XBRL Presentations -- ael-20230930_pre XML 1.78M
6: EX-101.SCH XBRL Schema -- ael-20230930 XSD 248K
96: JSON XBRL Instance as JSON Data -- MetaLinks 721± 1.13M
97: ZIP XBRL Zipped Folder -- 0001039828-23-000178-xbrl Zip 643K
1.I have reviewed this quarterly report on Form 10-Q of American Equity Investment Life Holding Company;
2.Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.The registrant's other certifying officer(s) and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)Disclosed in this report any change in the registrant's
internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5.The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's
auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
(a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
