AXIS CAPITAL HOLDINGS LTD, 10-K filed on 2/26/2025
Annual Report
v3.25.0.1
COVER - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2024
Feb. 21, 2025
Jun. 30, 2024
Document Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2024    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 001-31721    
Entity Registrant Name AXIS CAPITAL HOLDINGS LIMITED    
Entity Incorporation, State or Country Code D0    
Entity Tax Identification Number 98-0395986    
Entity Address, Address Line One 92 Pitts Bay Road    
Entity Address, City or Town Pembroke    
Entity Address, Country BM    
Entity Address, Postal Zip Code HM 08    
City Area Code 441    
Local Phone Number 496-2600    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filer No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction false    
Entity Shell Company false    
Entity Public Float     $ 5.9
Entity Common Stock, Shares Outstanding   80,786,584  
Documents Incorporated by Reference
Portions of the registrant’s definitive proxy statement to be filed with the Securities and Exchange Commission pursuant to Regulation 14A relating to the annual meeting of shareholders to be held on May 16, 2025 are incorporated by reference in response to items 10, 11, 12, 13 and 14 in Part III of this Form 10-K. The definitive proxy statement will be filed with the Securities and Exchange Commission not later than 120 days after the registrant's fiscal year ended December 31, 2024.
   
Amendment Flag false    
Document Fiscal Year Focus 2024    
Document Fiscal Period Focus FY    
Central Index Key 0001214816    
Common shares      
Document Information [Line Items]      
Title of 12(b) Security Common shares, par value $0.0125 per share    
Trading Symbol AXS    
Security Exchange Name NYSE    
Depositary shares, each representing a 1/100th interest in a 5.50% Series E preferred share      
Document Information [Line Items]      
Title of 12(b) Security Depositary shares, each representing a 1/100th interest in a 5.50% Series E preferred share    
Trading Symbol AXS PRE    
Security Exchange Name NYSE    
v3.25.0.1
AUDIT INFORMATION
12 Months Ended
Dec. 31, 2024
Audit Information [Abstract]  
Auditor Firm ID 5230
Auditor Name Deloitte Ltd.
Auditor Location Hamilton, Bermuda
v3.25.0.1
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Investments:    
Fixed maturities, available for sale, at fair value (Amortized cost 2024: $12,419,905; 2023: $12,634,254 Allowance for expected credit losses 2024: $3,938; 2023: $10,759) $ 12,152,753 $ 12,234,742
Fixed maturities, held to maturity, at amortized cost (Fair value 2024: $436,751; 2023: $675,851 Allowance for expected credit losses 2024: $nil; 2023: $nil) 443,400 686,296
Equity securities, at fair value (Cost 2024: $520,743; 2023: $543,833) 579,274 588,511
Mortgage loans, held for investment, at fair value (Allowance for expected credit losses 2024: $23,378; 2023: $6,220) 505,697 610,148
Other investments, at fair value 930,278 949,413
Equity method investments 206,994 174,634
Short-term investments, at fair value 223,666 17,216
Total investments 15,042,062 15,260,960
Cash and cash equivalents 2,143,471 953,476
Restricted cash and cash equivalents 920,150 430,509
Accrued interest receivable 114,012 106,055
Insurance and reinsurance premium balances receivable (Allowance for expected credit losses 2024: $17,339; 2023: $11,997) 3,169,355 3,067,554
Reinsurance recoverable on unpaid losses and loss expenses (Allowance for expected credit losses 2024: $43,445; 2023: $36,611) 6,840,897 6,323,083
Reinsurance recoverable on paid losses and loss expenses 546,287 575,847
Deferred acquisition costs 524,837 450,950
Prepaid reinsurance premiums 1,936,979 1,916,087
Receivable for investments sold 3,693 8,767
Goodwill 66,498 100,801
Intangible assets 175,967 186,883
Operating lease right-of-use assets 92,516 108,093
Loan advances made 247,775 305,222
Other assets 695,794 456,385
Total assets 32,520,293 30,250,672
Liabilities    
Reserve for losses and loss expenses 17,218,929 16,434,018
Unearned premiums 5,211,865 4,747,602
Insurance and reinsurance balances payable 1,713,798 1,792,719
Debt 1,315,179 1,313,714
Federal Home Loan Bank advances 66,380 85,790
Payable for investments purchased 269,728 26,093
Operating lease liabilities 106,614 123,101
Other liabilities 528,421 464,439
Total liabilities 26,430,914 24,987,476
Commitments and Contingencies
Shareholders' equity    
Preferred shares 550,000 550,000
Common shares (shares issued 2024: 176,580; 2023: 176,580 shares outstanding 2024: 82,984; 2023: 85,286) 2,206 2,206
Additional paid-in capital 2,394,063 2,383,030
Accumulated other comprehensive income (loss) (267,557) (365,836)
Retained earnings 7,341,569 6,440,528
Treasury shares, at cost (2024: 93,596; 2023: 91,294) (3,930,902) (3,746,732)
Total shareholders’ equity 6,089,379 5,263,196
Total liabilities and shareholders’ equity $ 32,520,293 $ 30,250,672
v3.25.0.1
CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
shares in Thousands, $ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Statement of Financial Position [Abstract]        
Fixed maturities, available for sale, amortized cost $ 12,419,905 $ 12,634,254    
Fixed maturities, available for sale, allowance for credit loss 3,938 10,759 $ 11,733 $ 313
Fixed maturities, held to maturity, fair value 436,751 675,851    
Fixed maturities, held to maturity, allowance for credit loss 0 0    
Equity securities, cost 520,743 543,833    
Allowance for expected credit losses 23,378 6,220 0 $ 0
Allowance for credit losses on premium balances receivable 17,339 11,997 9,521  
Allowance for credit losses on reinsurance recoverable for unpaid losses and loss expenses $ 43,445 $ 36,611 $ 30,715  
Common shares, shares issued (in shares) 176,580 176,580    
Common shares, shares outstanding (in shares) 82,984 85,286    
Treasury shares (in shares) 93,596 91,294    
v3.25.0.1
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Revenues      
Net premiums earned $ 5,306,235 $ 5,083,781 $ 5,160,326
Net investment income 759,229 611,742 418,829
Other insurance related income 30,721 22,495 13,073
Net investment gains (losses):      
Increase in allowance for expected credit losses (10,338) (5,246) (11,421)
Impairment losses (408) (12,757) (12,568)
Other realized and unrealized investment gains (losses) (127,788) (56,627) (432,800)
Total net investment gains (losses) (138,534) (74,630) (456,789)
Total revenues 5,957,651 5,643,388 5,135,439
Expenses      
Net losses and loss expenses 3,158,487 3,393,102 3,242,410
Acquisition costs 1,070,551 1,000,945 1,022,017
General and administrative expenses 666,202 684,446 680,343
Foreign exchange losses (gains) (50,822) 58,115 (157,945)
Interest expense and financing costs 67,766 68,421 63,146
Reorganization expenses 26,312 28,997 31,426
Amortization of intangible assets 10,917 10,917 10,917
Total expenses 4,949,413 5,244,943 4,892,314
Income before income taxes and interest in income of equity method investments 1,008,238 398,445 243,125
Income tax (expense) benefit 55,595 (26,316) (22,037)
Interest in income of equity method investments 17,953 4,163 1,995
Net income 1,081,786 376,292 223,083
Preferred share dividends 30,250 30,250 30,250
Net income available to common shareholders $ 1,051,536 $ 346,042 $ 192,833
Earnings per common share:      
Earnings per common share (in dollars per share) $ 12.49 $ 4.06 $ 2.27
Earnings per diluted common share (in dollars per share) $ 12.35 $ 4.02 $ 2.25
Weighted average common shares outstanding (in shares) 84,165 85,142 84,864
Weighted average diluted common shares outstanding (in shares) 85,176 86,012 85,669
v3.25.0.1
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Net income $ 1,081,786 $ 376,292 $ 223,083
Other comprehensive income (loss), net of tax:      
Unrealized gains (losses) arising during the year, net of reclassification adjustment 122,042 396,036 (805,850)
Foreign currency translation adjustment (23,763) (1,572) (10,986)
Total other comprehensive income (loss), net of tax 98,279 394,464 (816,836)
Comprehensive income (loss) 1,180,065 770,756 (593,753)
Unrealized gains (losses) on available for sale investments      
Other comprehensive income (loss), net of tax:      
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss) 155,320 128,513 304,925
Unrealized gains (losses) arising during the year, net of reclassification adjustment 122,042 396,036 (805,850)
Unrealized gains (losses) on available for sale investments | Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized      
Other comprehensive income (loss), net of tax:      
Unrealized gains (losses) arising during the year (33,030) 257,940 (1,043,625)
Unrealized gains (losses) on available for sale investments | Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has been recognized      
Other comprehensive income (loss), net of tax:      
Unrealized gains (losses) arising during the year $ (248) $ 9,583 $ (67,150)
v3.25.0.1
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY - USD ($)
$ in Thousands
Total
Preferred shares
Common shares (par value)
Additional paid-in capital
Accumulated other comprehensive income (loss)
Unrealized gains (losses) on available-for-sale investments, net of tax
Cumulative foreign currency translation adjustments, net of tax
Retained earnings
Treasury shares, at cost
Balance at beginning of year at Dec. 31, 2021   $ 550,000 $ 2,206 $ 2,346,179 $ 56,536 $ 62,155 $ (5,619) $ 6,204,745 $ (3,749,010)
Increase (Decrease) in Stockholders' Equity [Roll Forward]                  
Treasury shares reissued       (31,175)         32,720
Share-based compensation expense       51,249          
Unrealized gains (losses) arising during the year, net of reclassification adjustment $ (805,850)         (805,850)      
Foreign currency translation adjustment (10,986)           (10,986)    
Net income 223,083             223,083  
Preferred share dividends [1]               (30,250)  
Common share dividends [1]               (150,556)  
Shares repurchased                 (48,981)
Balance at end of year at Dec. 31, 2022 4,639,910 550,000 2,206 2,366,253 (760,300) (743,695) (16,605) 6,247,022 (3,765,271)
Increase (Decrease) in Stockholders' Equity [Roll Forward]                  
Treasury shares reissued       (40,430)         42,135
Share-based compensation expense       57,207          
Unrealized gains (losses) arising during the year, net of reclassification adjustment 396,036         396,036      
Foreign currency translation adjustment (1,572)           (1,572)    
Net income 376,292             376,292  
Preferred share dividends [1]               (30,250)  
Common share dividends [1]               (152,536)  
Shares repurchased                 (23,596)
Balance at end of year at Dec. 31, 2023 5,263,196 550,000 2,206 2,383,030 (365,836) (347,659) (18,177) 6,440,528 (3,746,732)
Increase (Decrease) in Stockholders' Equity [Roll Forward]                  
Treasury shares reissued       (29,454)         31,698
Share-based compensation expense       40,487          
Unrealized gains (losses) arising during the year, net of reclassification adjustment 122,042         122,042      
Foreign currency translation adjustment (23,763)           (23,763)    
Net income 1,081,786             1,081,786  
Preferred share dividends [1]               (30,250)  
Common share dividends [1]               (150,495)  
Shares repurchased                 (215,868)
Balance at end of year at Dec. 31, 2024 $ 6,089,379 $ 550,000 $ 2,206 $ 2,394,063 $ (267,557) $ (225,617) $ (41,940) $ 7,341,569 $ (3,930,902)
[1] Refer to Note 15 'Shareholders' Equity' for details on dividends declared and paid related to the Company's common and preferred shares.
v3.25.0.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities:      
Net income $ 1,081,786 $ 376,292 $ 223,083
Adjustments to reconcile net income to net cash provided by operating activities:      
Net investment losses (1) [1] 144,175 74,630 456,789
Net realized and unrealized gains on other investments (47,203) (19,682) (55,757)
Amortization of fixed maturities (38,428) (20,167) 26,138
Interest in income of equity method investments (17,953) (4,163) (1,995)
Other amortization and depreciation 55,306 75,552 68,288
Share-based compensation expense, net of cash payments 42,731 54,120 48,494
Changes in:      
Accrued interest receivable (8,441) (11,777) (30,432)
Reinsurance recoverable on unpaid losses and loss expenses (543,442) (493,831) (825,608)
Reinsurance recoverable on paid losses and loss expenses (3,764) (60,860) 92,781
Deferred acquisition costs (74,506) 21,499 (10,548)
Prepaid reinsurance premiums (31,265) (365,732) (176,498)
Reserve for losses and loss expenses 841,727 1,272,999 544,459
Unearned premiums 482,867 388,747 287,082
Insurance and reinsurance balances, net 118,271 13,813 197,610
Other items (157,048) (45,881) (45,848)
Net cash provided by operating activities 1,844,813 1,255,559 798,038
Purchases of:      
Fixed maturities, available for sale (10,530,382) (6,348,753) (7,476,440)
Fixed maturities, held to maturity (105,755) (37,499) (255,610)
Equity securities (114,519) (89,502) (94,324)
Mortgage loans (17,655) (24,867) (117,023)
Other investments (69,596) (91,010) (147,717)
Equity method investments (14,407) (22,183) 0
Short-term investments (331,267) (247,499) (176,968)
Unsettled payable for reverse repurchase agreements included in cash and cash equivalents 247,495 0 0
Proceeds from the sale of:      
Fixed maturities, available for sale 9,059,672 4,848,826 6,110,148
Equity securities 154,645 55,651 138,542
Other investments 135,975 158,348 156,719
Short-term investments 58,151 227,318 116,752
Proceeds from redemption of fixed maturities, available for sale 1,508,473 934,017 1,018,922
Proceeds from redemption of fixed maturities, held to maturity 348,812 49,609 3,541
Proceeds from redemption of short-term investments 69,010 76,545 20,124
Proceeds from the repayment of mortgage loans 98,241 36,375 84,365
Proceeds from the purchase of other assets, net (17,396) (31,144) (36,829)
Loan advances made (199,045) (349,842) (105,822)
Net cash provided by (used in) investing activities 280,452 (855,610) (761,620)
Cash flows from financing activities:      
Repurchase of common shares - open market (199,944) 0 (34,987)
Taxes paid on withholding shares (15,925) (23,596) (13,994)
Dividends paid - common shares (151,765) (153,775) (149,341)
Dividends paid - preferred shares (30,250) (30,250) (30,250)
Federal Home Loan Bank advances, net (19,410) 5,250 78,950
Net cash used in financing activities (417,294) (202,371) (149,622)
Effect of exchange rate changes on foreign currency cash, cash equivalents and restricted cash (28,335) 11,754 (29,833)
Increase (decrease) in cash, cash equivalents and restricted cash 1,679,636 209,332 (143,037)
Cash, cash equivalents and restricted cash - beginning of year 1,383,985 1,174,653 1,317,690
Cash, cash equivalents and restricted cash - end of year 3,063,621 1,383,985 1,174,653
Supplemental disclosures of cash flow information:      
Income taxes paid 80,557 77,479 33,418
Interest paid $ 64,180 $ 63,596 $ 59,886
[1]
(1) In 2024, net investment losses in the consolidated statement of cash flows included net realized gains on overseas deposits of $6 million that are included in net investment gains (losses) in the consolidated statement of operations.
v3.25.0.1
CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Gain on overseas deposit $ 6,000    
Ceded premiums 3,248,537 $ 3,254,200 $ 2,951,539
Ceded losses and loss expenses 2,039,000 1,754,000 1,754,000
Federal Home Loan Bank advances 66,380 85,790  
Retrocession Agreement with Third Party Reinsurer | Related Party      
Ceded premiums   107,000 88,000
Monarch Point Re | Related Party      
Ceded premiums 323,000 287,000  
Ceded losses and loss expenses 214,000 37,000  
Monarch Point Re | Loan Agreement With Monarch Point Re | Related Party      
Non-cash repayment of advance 236,000 72,000  
Interest received 14,000 12,000  
Monarch Point Re | Retrocession Agreement With Monarch Point Re | Related Party      
Ceded premiums 227,000 66,000  
Ceded losses and loss expenses 32,000 4,000  
Third Party Reinsurer | Related Party      
Non-cash repayment of advance   110,000  
Interest received   4,000  
Third Party Reinsurer | Loan Agreement With Third Party Reinsurer | Related Party      
Non-cash repayment of advance 75,000 82,000 90,000
Interest received 0 1,000 1,000
Third Party Reinsurer | Retrocession Agreement with Third Party Reinsurer | Related Party      
Ceded premiums $ 75,000    
Ceded losses and loss expenses   $ 21,000 9,000
Federal Home Loan Bank of Chicago      
Federal Home Loan Bank advances     81,000
Transfer of FHLB stock     $ 2,000
v3.25.0.1
ORGANIZATION
12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
ORGANIZATION ORGANIZATION
AXIS Capital Holdings Limited ("AXIS Capital" and together with its wholly-owned subsidiaries the "Company"), was incorporated on December 9, 2002, under the laws of Bermuda. The Company is a global specialty underwriter and provider of insurance and reinsurance solutions. The Company's principal operating subsidiaries, located in Bermuda, the United States ("U.S."), Europe, Singapore and Canada, are described below:

AXIS Specialty Limited ("AXIS Specialty Bermuda"), a Bermuda domiciled company, is licensed to provide specialty lines insurance and treaty reinsurance products on a worldwide basis. In addition, AXIS Specialty Bermuda conducts insurance and reinsurance business through its branch in Singapore, AXIS Specialty Limited (Singapore Branch). AXIS Specialty Bermuda ceased writing new business through its branch in Singapore on January 1, 2024, and will close this branch, subject to meeting all regulatory and legal requirements. AXIS Specialty Insurance Limited ("AXIS Specialty Insurance Bermuda"), a Bermuda domiciled company, incorporated on August 19, 2024, was licensed on December 17, 2024 to provide specialty lines insurance and treaty reinsurance products on a worldwide basis.

AXIS Insurance Company, domiciled in Illinois, and AXIS Reinsurance Company, domiciled in New York, together with AXIS Reinsurance Company (Canadian Branch) are licensed to offer a range of specialty lines insurance and treaty reinsurance products to a variety of niche markets on a worldwide basis. AXIS Surplus Insurance Company, domiciled in Illinois, is eligible to write insurance on a surplus lines basis.

AXIS Specialty Europe SE ("AXIS Specialty Europe") is a European public limited liability company, incorporated as a non-life insurer under the laws of Ireland. It is a Societas Europaea (SE), or European society company registered in accordance with company law of the EU. AXIS Specialty Europe also conducts insurance business through its branch in the United Kingdom ("U.K."), AXIS Specialty Europe SE (UK Branch).

The U.K. withdrew from the European Union on January 31, 2020 and is now considered a third-country. Effective October 28, 2022, AXIS Specialty Europe SE (UK Branch) is fully regulated by the Prudential Regulation Authority and the U.K. Financial Conduct Authority as a third-country branch.

AXIS Re SE is a European public limited liability company, incorporated as a reinsurer under the laws of Ireland. AXIS Re SE is also a Societas Europaea (SE), or European society company registered in accordance with company law of the EU. AXIS Re SE also conducts reinsurance business through its branch in Switzerland, AXIS Re SE, Dublin (Zurich Branch).

The Company operates in the Lloyd's of London ("Lloyd's") market through its corporate members AXIS Corporate Capital UK Limited and AXIS Corporate Capital UK II Limited, that provided 70% and 30% capital support, respectively, to AXIS Syndicate 1686 ("Syndicate 1686") through December 31, 2024. AXIS Corporate Capital UK II Limited will provide 100% capital support to Syndicate 1686 for underwriting activities effective January 1, 2025. Syndicate 1686 is managed by AXIS Managing Agency Ltd. ("AXIS Managing Agency").

AXIS Energy Transition Syndicate 2050 ("Syndicate 2050") commenced underwriting on April 1, 2024. AXIS Corporate Capital UK II Limited is the sole corporate member of Syndicate 2050. Syndicate 2050 is managed by AXIS Managing Agency.

AXIS Reinsurance Managers Limited ("AXIS Reinsurance Managers") is regulated by the BMA as an insurance manager and generates fee income from services provided to strategic capital partners.
v3.25.0.1
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and the rules and regulations of the U.S. Securities and Exchange Commission ("SEC") and include AXIS Capital Holdings Limited and its wholly-owned subsidiaries.
All inter-company accounts and transactions have been eliminated.
Tabular dollar and share amounts are in thousands, with the exception of per share amounts. All amounts are reported in U.S. dollars.
Use of Estimates
The preparation of these consolidated financial statements requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. While management believes that the amounts included in the consolidated financial statements reflect its best estimates and assumptions, actual results could differ from those estimates. The Company’s principal estimates include: 
reserve for losses and loss expenses;
reinsurance recoverable on unpaid losses and loss expenses, including the allowance for expected credit losses;
gross premiums written and net premiums earned;
fair value measurements of financial assets and liabilities; and
the allowance for credit losses associated with fixed maturities, available for sale.
The Company's significant accounting policies are as follows:
a)    Investments
Fixed Maturities, Available for Sale, at Fair Value and Fixed Maturities, Held to Maturity, at Amortized Cost
Fixed maturities classified as available for sale are reported at fair value (refer to Note 6 'Fair Value Measurements') and are presented net of an allowance for expected credit losses. The change in fair values of fixed maturities, net of tax is recognized in accumulated other comprehensive income (loss) ("AOCI") in total shareholders’ equity.
Fixed maturities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity or redemption. Fixed maturities classified as held to maturity are reported at amortized cost and are presented net of an allowance for expected credit losses.
Net investment income includes interest income and the amortization of market premiums and discounts and is presented net of investment expenses. Investment income is recognized when earned. Purchases and sales of fixed maturities are recorded on a trade-date basis and realized gains (losses) on sales of fixed maturities are determined based on the specific identification method. Realized gains (losses) on fixed maturities are included in net investment gains (losses) in the consolidated statements of operations.
The Company recognizes investment income from fixed maturities based on the constant effective yield method, which includes an adjustment for estimated principal repayments, if applicable. The effective yield used to determine the amortization of fixed maturities subject to prepayment risk (e.g., asset-backed, mortgage-backed and other structured securities) is recalculated and adjusted periodically based on historical and/or projected future cash flows. Adjustments to the yield for highly rated prepayable fixed maturities are accounted for using the retrospective method. Adjustments to the yield for other prepayable fixed maturities are accounted for using the prospective method.
Credit Losses - Fixed Maturities, Available for Sale
A fixed maturity, available for sale security is impaired if the fair value of the investment is below amortized cost. On a quarterly basis, the Company evaluates all fixed maturities, available for sale securities for impairment losses.
If a fixed maturity, available for sale security is impaired and the Company intends to sell the security or it is more likely than not that the Company will be required to sell the security before its anticipated recovery, the full amount of the impairment loss is charged to net income (loss) and is included in net investment gains (losses).

In instances where the Company intends to hold the impaired fixed maturity, available for sale security the Company determines whether the decline in fair value below the amortized cost basis has resulted from a credit loss or other factors. If the Company does not anticipate to fully recover the amortized cost, an allowance for expected credit losses is established. The allowance for expected credit losses is limited to the difference between a security's amortized cost basis and its fair value. The allowance for expected credit losses is charged to net income (loss) and is included in net investment gains (losses).
On a quarterly basis, the Company assesses whether unrealized losses on fixed maturities, available for sale represent credit impairments by considering the following factors:
a.the extent to which the fair value is less than amortized cost;
b.adverse conditions related to the security, industry, or geographical area;
c.downgrades in the security's credit rating by a credit rating agency; and
d.failure of the issuer to make scheduled principal or interest payments.
The length of time a security has been in an unrealized loss position no longer impacts the determination of whether a credit loss exists.
If a security is assessed to be credit impaired, it is subject to a discounted cash flow analysis by comparing the present value of expected future cash flows with the amortized cost basis. If the present value of expected cash flows is less than the amortized cost, a credit loss exists and an allowance for expected credit losses is recognized. If the present value of expected future cash flows is equal to or greater than the amortized cost basis, an expected credit loss does not exist.

The non-credit impairment amount of the loss (i.e., related to interest rates, market conditions, etc.) is recognized in other comprehensive income (loss).

The Company reports accrued interest receivable related to available for sale debt securities separately and has elected not to measure an allowance for expected credit losses for accrued interest receivable. Write-offs of accrued interest receivable balances are recognized in net investment gains (losses) in the consolidated statements of operations in the period in which they are deemed uncollectible.

Credit Losses - Fixed Maturities, Held to Maturity

A fixed maturity, held to maturity security is impaired if the fair value of the investment is below amortized cost. On a quarterly basis, the Company evaluates all fixed maturities, held to maturity securities for impairment losses.

The Company's fixed maturity, held to maturity securities portfolio consists of asset-backed securities ("ABS") and corporate debt securities.
The Company's ABS, held to maturity consist of CLO debt tranched securities. The Company uses a scenario-based approach to review its CLO debt portfolio and reviews subordination levels of these securities to determine their ability to absorb credit losses of the underlying collateral. If losses are forecast to be below the subordination level for a tranche held by the Company, the security is determined not to have a credit loss.
To estimate expected credit losses for corporate debt securities, held to maturity, the Company's projected cash flows are primarily driven by assumptions regarding the severity of loss, which is a function of the probability of default and projected recovery rates. The Company's default and recovery rates are based on credit ratings, credit analysis and macroeconomic forecasts.
The allowance for expected credit losses is estimated based on the Company’s analysis of projected lifetime losses. The allowance for expected credit losses is charged to net income (loss) and is included in net investment gains (losses). Any adjustment to the allowance for expected credit losses is recognized in the period in which it is determined.
Equity Securities, at Fair Value
Equity securities are reported at fair value. The change in the fair values of equity securities, net of tax is recognized in net investment gains (losses) in the consolidated statements of operations.
Net investment income includes dividend income and is presented net of investment expenses. Investment income is recognized when earned. Purchases and sales of equity securities are recorded on a trade-date basis and realized gains (losses) on sales of equity securities are determined based on the specific identification method. Realized gains (losses) on equity securities are included in net investment gains (losses) in the consolidated statements of operations.
Mortgage Loans, Held for Investment, at Fair Value
Mortgage loans, held for investment are reported at amortized cost which is calculated as the unpaid principal balance, adjusted for any unamortized premium or discount, deferred fees or expenses.
Interest income and prepayment fees are recognized when earned. Interest income is recognized based on an effective yield method which gives effect to the amortization of premiums and accretion of discounts.
Mortgage loans, held for investment are presented net of an allowance for expected credit losses. The allowance for expected credit losses is estimated based on the Company’s analysis of projected lifetime losses. These projections take into account the Company’s experience with credit quality indicators, loan losses, defaults, loss severity, and loss expectations for loans with similar risk characteristics. These evaluations are revised as conditions change and new information becomes available.
The allowance for expected credit losses is recognized in net investment gains (losses) in the consolidated statements of operations. Any adjustment to the allowance for expected credit losses is recognized in the period in which it is determined.
Other Investments
Other investments are recorded at fair value (refer to Note 6 'Fair Value Measurements'). Changes in fair value and realized gains (losses) are reported in net investment income in the consolidated statements of operations.

Equity Method Investments
Investments in which the Company has significant influence over the operating and financial policies of the investee are classified as equity method investments and are accounted for using the equity method of accounting. In applying the equity method of accounting, investments are initially recorded at cost and are subsequently adjusted based on the Company’s proportionate share of net income or loss of the investee. Adjustments are based on the most recently available financial information from the investee. Changes in the carrying value of these investments are recorded in net income (loss) as interest in income (loss) of equity method investments.
Short-term Investments
Short-term investments primarily comprise highly liquid debt securities with maturities greater than three months but less than one year from the date of purchase. These investments are carried at amortized cost, which approximates fair value.
b)    Cash and Cash Equivalents
Cash equivalents include money-market funds, fixed interest deposits and reverse repurchase agreements with a maturity of under 90 days when purchased. Cash and cash equivalents are recorded at amortized cost, which approximates fair value due to the short-term, liquid nature of these securities. Restricted cash primarily relates to funds held in trust to support obligations in regulatory jurisdictions where the Company operates as a non-admitted carrier and to support underwriting activities at Lloyd's. 
c)    Premiums and Acquisition Costs
Premiums
Insurance premiums written are recorded in accordance with the terms of the underlying policies.
Reinsurance premiums are recorded at the inception of the contract based on estimates received from ceding companies.
For multi-year contracts insurance and reinsurance premiums are recorded at the inception of the contract based on management’s best estimate of total premiums to be received. Premiums are recognized on an annual basis for multi-year contracts where the cedant has the ability to unilaterally commute or cancel coverage within the term of the contract.
Any adjustments to insurance and reinsurance premium estimates are recognized in the period in which they are determined.
Insurance and reinsurance premiums are earned over the period during which the Company is exposed to the underlying risk, which is generally one to two years with the exception of multi-year contracts. Unearned premiums represent the portion of premiums which relate to the unexpired term under contracts in force.
Reinstatement premiums are recognized and earned at the time a loss event occurs and losses are recorded, where the coverage limits for the remaining life of the contract are reinstated under pre-defined contract terms. The recognition of reinstatement premiums is based on estimates of losses and loss expenses, which reflects management’s judgment (refer to Note 2(d) 'Losses and Loss Expenses').
Insurance and reinsurance premium balances receivable ("premium balances receivable") are reviewed for impairment at least quarterly and are presented net of an allowance for expected credit losses. The allowance for expected credit losses is estimated based on the Company's analysis of amounts due, historical delinquencies and write-offs, and current economic conditions, together with reasonable and supportable forecasts of short-term economic conditions.
The allowance for expected credit losses is recognized in net income (loss). Any adjustment to the allowance for expected credit losses is recognized in the period in which it is determined.
Write-offs of premium balances receivable, together with associated allowances for expected credit losses, are recognized in the period in which balances are deemed uncollectible. The Company does not have a history of significant write-offs.
Acquisition Costs
Acquisition costs vary with and are directly related to the successful acquisition efforts of acquiring new or renewing existing insurance and reinsurance contracts and consist primarily of fees and commissions paid to brokers and premium taxes. In addition, certain of the Company's contracts include profit commission provisions or other adjustable features that are estimated based on expected losses and loss expenses for those contracts. Acquisition costs are shown net of commissions on reinsurance purchased. Net acquisition costs are deferred and charged to net income (loss) as the related premium is earned.
Insurance and reinsurance premium balances receivable is presented net of acquisition costs when contract terms provide for the right of offset.
Anticipated losses and loss expenses, other costs and investment income related to these premiums are considered in assessing the recoverability of deferred acquisition costs. Deferred acquisition cost amounts that are assessed to be irrecoverable are recognized in net income (loss) in the period in which the determination is made. Compensation expenses for personnel involved in contract acquisition, and advertising costs, are charged to net income (loss) when incurred.
d)    Losses and Loss Expenses
Reserve for losses and loss expenses represents an estimate of the unpaid portion of the ultimate liability for losses and loss expenses for insured and reinsured events that have occurred at or before the balance sheet date. These amounts reflect claims that have been reported ("case reserves") and claims that have been incurred but have not yet been reported ("IBNR") and are reduced for estimated amounts of salvage and subrogation recoveries.
The Company reviews its reserve for losses and loss expenses on a quarterly basis. Case reserves are primarily established based on amounts reported by clients and/or their brokers. Management estimates IBNR after reviewing detailed actuarial analyses and applying informed judgment regarding qualitative factors that may not be fully captured in the actuarial estimates. A variety of actuarial methods are utilized in this process, including the Expected Loss Ratio, Chain Ladder and Bornhuetter-Ferguson methods. The estimate is highly dependent on management’s judgment as to which method(s) are most appropriate for a particular accident/underwriting year and line of business. Historical claims data may be supplemented with industry benchmarks when applying these methodologies.
Any adjustments to estimates of reserve for losses and loss expenses are recognized in the period in which they are determined. While the Company believes that its reserves for losses and loss expenses are adequate, this estimate requires significant judgment and new information, events or circumstances may result in ultimate losses that are materially greater or less than provided for in the consolidated balance sheets.
e)    Reinsurance
In the normal course of business, the Company purchases facultative and treaty reinsurance protection to limit its ultimate losses and to reduce its loss aggregation risk. The premiums paid to reinsurers (i.e., ceded premiums written) are recognized over the coverage period. Prepaid reinsurance premiums represent the portion of premiums ceded which relate to the unexpired term of the contracts in force. Reinstatement premiums are recognized and earned at the time a loss event occurs and losses are recorded, where the coverage limits for the remaining life of the contract are reinstated under pre-defined contract terms.
Reinsurance recoverable on unpaid losses and loss expenses ("reinsurance recoverables") related to case reserves is estimated on a case-by-case basis by applying the terms of applicable reinsurance cover to individual case reserve estimates. Reinsurance recoverables related to IBNR is generally developed as part of the Company's loss reserving process, therefore, its estimation is subject to similar risks and uncertainties as the estimation of IBNR. Estimates of amounts to be ceded under excess of loss reinsurance contracts also take into account pricing information for those contracts and require greater judgment than estimates for proportional contracts.
Reinsurance recoverable balances are reviewed for impairment at least quarterly and are presented net of an allowance for expected credit losses.
A case-specific allowance for expected credit losses against reinsurance recoverables that we deem are unlikely to be collected in full, is estimated based on the Company's analysis of amounts due, historical delinquencies and write-offs. In addition, a default analysis is used to estimate an allowance for expected credit losses on the remainder of the reinsurance recoverable balance. The principal components of the default analysis are reinsurance recoverable balances by reinsurer and default factors applied to estimate uncollectible amounts based on reinsurers’ credit ratings and the length of collection
periods. The default factors are based on a model developed by a major rating agency. The default analysis considers current and forecasted economic conditions.
The allowance for expected credit losses is recognized in net income (loss). Any adjustment to the allowance for expected credit losses is recognized in the period in which it is determined. Write-offs of reinsurance recoverable balances, together with associated allowances for expected credit losses, are recognized in the period in which balances are deemed uncollectible. The Company does not have a history of significant write-offs.
Retroactive Reinsurance
Retroactive reinsurance reimburses a ceding company for liabilities incurred as a result of past insurable events covered under contracts subject to the reinsurance. In certain instances, reinsurance contracts cover losses both on a prospective basis and on a retroactive basis and where practical the Company bifurcates the prospective and retroactive elements of these reinsurance contracts and accounts for each element separately. Initial gains in connection with retroactive reinsurance contracts are deferred and amortized into net income (loss) over the claims settlement period while losses are recognized immediately. When changes in the estimated amount recoverable from the reinsurer or in the timing of receipts related to that amount occur, a cumulative amortization adjustment is recognized in net income (loss) in the period in which the change is determined so that the deferred gain reflects the balance that would have existed had the revised estimate been available at the inception of the reinsurance transaction.
f)    Foreign Exchange
The functional currency of the Company and the majority of its subsidiaries is the U.S. dollar. All foreign currency transactions are initially measured and recorded in functional currency using the rates of exchange prevailing at the transaction date.
Monetary assets and liabilities denominated in foreign currency are remeasured to functional currency at the rates of exchange in effect at the balance sheet date with the resulting foreign exchange losses (gains) generally being recognized in the consolidated statements of operations. Foreign exchange losses (gains) related to available for sale securities denominated in foreign currency represent an unrealized appreciation (depreciation) in the market value of the securities and are included in AOCI in total shareholders’ equity. Non-monetary assets and liabilities denominated in foreign currency are not subsequently remeasured.
The Company’s reporting currency is the U.S. dollar. Assets and liabilities of the Company's subsidiaries and branches where the functional currency is not the U.S. dollar, are translated into U.S. dollars using the rates of exchange in effect at the balance sheet date, and revenue and expenses are translated using the weighted average foreign exchange rates for the period. The effect of translation adjustments is reported as a separate component of AOCI in total shareholders’ equity.
g)    Share-based Compensation
The Company is authorized to issue restricted shares, restricted stock units, performance restricted stock units, stock options, stock appreciation rights and other equity-based awards to its employees and directors. The Company's plan includes share-settled and cash-settled service awards and share-settled performance awards.
Restricted Stock Units - Share-Settled and Cash-Settled
The fair value of share-settled and cash-settled service awards is based on market value of the Company's common shares measured at the grant date and is expensed over the requisite service period. The fair value of the cash-settled service awards is recognized as a liability in the consolidated balance sheets and is remeasured at the end of each reporting period. The Company recognizes forfeitures when they occur.
Performance Restricted Stock Units - Share-Settled
The fair value of share-settled performance awards which include a market condition is measured on the grant date using a Monte Carlo simulation model which requires inputs including share price, expected volatility, expected term, expected dividend yield and risk-free interest rates. The fair value of share-settled performance awards which include a performance condition is based on the closing price of the Company's common shares measured at the grant date.
The fair value of share-settled performance awards is recognized on a straight-line basis over the requisite service period. The Company recognizes forfeitures when they occur.
h)    Derivative Instruments
The Company may enter into derivative instruments such as futures, options, interest rate swaps and foreign currency forward contracts as part of its overall foreign currency risk management strategy, to obtain exposure to a particular financial market or for yield enhancement.
From time to time the Company may also enter into insurance and reinsurance contracts that meet the Financial Accounting Standards Board's ("FASB") definition of a derivative contract.
The Company measures all derivative instruments at fair value (refer to Note 6 'Fair Value Measurements') and recognizes these instruments in either other assets or other liabilities in the consolidated balance sheets. Subsequent changes in fair value and realized gains (losses) are recognized in net income (loss) in the consolidated statements of operations.
i)    Goodwill and Intangible Assets
The Company recognizes goodwill and other intangible assets in connection with certain acquisitions. Goodwill represents the excess of the purchase price paid over the fair value of the net assets acquired in these acquisitions and is not amortized. Other intangible assets with a finite life are amortized over the estimated useful live of the intangible asset. Other intangible assets with an indefinite life are not amortized.
The Company tests goodwill and indefinite-lived intangible assets for potential impairment during the fourth quarter each year and between annual tests if an event occurs or changes in circumstances indicate that the asset is impaired. Such events or circumstances may include an economic downturn in a geographic market or a change in the assessment of future operations.
For the purpose of evaluating goodwill for impairment, the Company may first perform a qualitative assessment to determine whether it is necessary to perform a quantitative goodwill impairment test. If determined to be necessary, the quantitative test compares the fair value of a reporting unit with its carrying amount, including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired. If the carrying amount of the reporting unit exceeds the fair value, an impairment loss is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit.
For the purpose of evaluating indefinite-lived intangibles for impairment, the Company may first perform a qualitative assessment to determine whether it is necessary to perform the quantitative impairment test. If the Company elects to perform a qualitative assessment, it first assesses qualitative factors to determine whether it is more likely than not that an indefinite lived intangible asset is impaired. If the Company determines that it is more likely than not that the indefinite lived intangible asset is impaired, the Company performs the quantitative impairment test.
For the purposes of evaluating goodwill and indefinite-lived intangible assets for impairment, the Company has an unconditional option to bypass the qualitative assessment in any period and proceed directly to performing the quantitative impairment test. The Company may resume performing the qualitative assessment in any subsequent period.
For other finite-lived intangible assets the Company tests for recoverability whenever events or changes in circumstances indicate its carrying amount may not be recoverable. The Company recognizes an impairment loss if the carrying amount of the asset is not recoverable and exceeds its fair value. The carrying amount of a finite-lived intangible asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset.
If goodwill or an intangible asset is impaired, the carrying value of the asset is reduced to fair value and a corresponding expense is recorded in the consolidated statements of operations.
 j)    Income Taxes
Certain subsidiaries and branches of the Company operate in jurisdictions where they are subject to taxation.
Current and deferred income taxes are charged or credited to net income (loss), or in certain cases to AOCI, based on enacted tax laws and rates applicable in the relevant jurisdiction in the period in which the tax becomes accruable or realizable.
Deferred income taxes are provided for all temporary differences between the bases of assets and liabilities reported in the consolidated balance sheets and those reported in the various jurisdictional tax returns. When the assessment indicates that it is more likely than not that a portion of a deferred tax asset will not be realized in the foreseeable future, a valuation allowance against deferred tax assets is recorded. 
The Company recognizes the tax benefits of uncertain tax positions only when the position is more-likely-than-not to be sustained on audit by the relevant taxing authorities.
k)    Treasury Shares
Common shares repurchased by the Company and not subsequently canceled are classified as treasury shares and are recorded at cost. This results in a reduction of shareholders’ equity in the consolidated balance sheets. The Company uses the average cost method to determine the cost of shares reissued from treasury.
l)    Leases
The Company recognizes a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term related to office property and equipment leases.
The Company accounts for non-lease components separately from lease components. As a result, the non-lease components associated with the Company's leases are not included in the lease liabilities and right-of-use assets in the Company's consolidated balance sheets.
The Company does not record office property and equipment leases with an initial term of 12 months or less (short-term) in the Company's consolidated balance sheets.
m)    New Accounting Standards Adopted in 2024
Segment Reporting
Effective October 1, 2024, the Company adopted Accounting Standards Update ("ASU" or "Update") ASU 2023-07 "Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures" which aims to improve reportable segment disclosures, primarily through enhanced disclosures about significant segment expenses. The amendments applicable to the Company require disclosure of significant segment expenses that are regularly provided to the chief operating decision maker ("CODM") and are included within the Company's reported measure of segment profit or loss (collectively referred to as the "significant expense principle"). In addition, the Company is required to disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure of segment profit or loss in assessing segment performance and deciding how to allocate resources (refer to Note 3 'Segment Information').The adoption of this guidance did not impact the Company's results of operations, financial condition, or liquidity.
n) Recently Issued Accounting Standards Not Yet Adopted
Improvements to Income Tax Disclosures
In December 2023, the FASB issued ASU 2023-09 "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures". The amendments in this Update provide more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information as follows:
Rate Reconciliation
The amendments in this Update require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate).
Income Taxes Paid
The amendments in this Update require that all entities disclose on an annual basis (1) the amount of income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign taxes and (2) the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) if equal to or greater than 5 percent of total income taxes paid (net of refunds received)
Other Disclosures
The amendments in this Update require that all entities disclose (1) income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and (2) income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign.

The amendments in this Update eliminate the requirement for all entities to (1) disclose the nature and estimate of the range of the reasonably possible change in the unrecognized tax benefits balance in the next 12 months or (2) make a statement that an estimate of the range cannot be made.

The amendments in this Update remove the requirement to disclose the cumulative amount of each type of temporary difference when a deferred tax liability is not recognized because of the exceptions to comprehensive recognition of deferred taxes related to subsidiaries.

The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The amendments should be applied on a prospective basis. Retrospective application permitted.
Disaggregation of Income Statement Expenses

On November 4, 2024, the FASB issued ASU 2024-03 "Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40) "Disaggregation of Income Statement Expense" which requires disaggregated disclosure of income statement expenses for public business entities. The ASU does not change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense captions into specified categories in disclosures within the footnotes to the financial statements.
The amendments require public business entities to disclose disaggregated information about specific natural expense categories underlying certain income statement expense line items that are considered "relevant" (referred to as "relevant expense captions") because they include one or more of the five natural expense categories. Such disclosures must be made on an annual and interim basis in a tabular format in the footnotes to the financial statements. The ASU requires entities to disaggregate any relevant expense caption presented on the face of the income statement within continuing operations into applicable natural expense categories including (1) employee compensation (2) depreciation and (3) intangible asset amortization.

The guidance is effective for fiscal years beginning after December 15, 2026 and for interim periods, effective within fiscal years beginning after December 15, 2027.
v3.25.0.1
SEGMENT INFORMATION
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
AXIS Capital's underwriting operations are organized around its global underwriting platforms, AXIS Insurance and AXIS Re. The Company has determined that it has two reportable segments, insurance and reinsurance.
Insurance
The Company's insurance segment offers specialty insurance products to a variety of niche markets on a worldwide basis. The product lines in this segment are professional lines, property, liability, cyber, marine and aviation, accident and health, and credit and political risk.
Reinsurance
The Company's reinsurance segment provides treaty reinsurance to insurance companies on a worldwide basis. The product lines in this segment are liability, accident and health, professional lines, credit and surety, motor, agriculture, marine and aviation, and run-off lines which include catastrophe and property lines of business that the Company placed into run-off in 2022 and engineering lines of business that the Company placed into run-off in 2020.
The Company has identified its President and Chief Executive Officer as its chief operating decision maker ("CODM"). The CODM evaluates performance and decides how to allocate resources based on underwriting income (loss) for each of the Company's reportable segments. During quarterly Results Review meetings, an analysis of each reportable segment's underwriting income (loss) compared to the same period in the prior year, and compared to plan, is provided by business leaders to the CODM to facilitate the evaluation of segment performance.
The Company does not allocate its assets by segment, with the exception of goodwill and intangible assets.
The following tables present the underwriting results of the Company's reportable segments, as well as the carrying amounts of allocated goodwill and intangible assets:
At and year ended December 31, 2024InsuranceReinsuranceTotal
Gross premiums written$6,615,584 $2,390,304 $9,005,888 
Net premiums written4,250,545 1,506,806 5,757,351 
Net premiums earned3,926,036 1,380,199 5,306,235 
Other insurance related income94 30,627 30,721 
Current accident year net losses and loss expenses(2,261,629)(921,181)(3,182,810)
Net favorable prior year reserve development
16,209 8,114 24,323 
Acquisition costs(766,915)(303,636)(1,070,551)
Underwriting-related general and administrative expenses(485,929)(50,513)(536,442)
Underwriting income$427,866 $143,610 571,476 
Net investment income759,229 
Net investment gains (losses)(138,534)
Corporate expenses(129,760)
Foreign exchange gains50,822 
Interest expense and financing costs(67,766)
Reorganization expenses(26,312)
Amortization of intangible assets(10,917)
Income before income taxes and interest in income of equity method investments1,008,238 
Income tax benefit55,595 
Interest in income of equity method investments17,953 
Net income1,081,786 
Preferred share dividends30,250 
Net income available to common shareholders$1,051,536 
Current accident year loss ratio57.6 %66.7 %60.0 %
Prior year reserve development ratio(0.4 %)(0.5 %)(0.5 %)
Net losses and loss expenses ratio57.2 %66.2 %59.5 %
Acquisition cost ratio19.5 %22.0 %20.2 %
General and administrative expense ratio 12.4 %3.6 %12.6 %
Combined ratio89.1 %91.8 %92.3 %
Goodwill and intangible assets$242,465 $ $242,465 
At and year ended December 31, 2023InsuranceReinsuranceTotal
Gross premiums written$6,140,764 $2,215,761 $8,356,525 
Net premiums written3,758,720 1,343,605 5,102,325 
Net premiums earned3,461,700 1,622,081 5,083,781 
Other insurance related income (loss)(198)22,693 22,495 
Current accident year net losses and loss expenses(1,903,648)(1,077,572)(2,981,220)
Net favorable (adverse) prior year reserve development
(176,353)(235,529)(411,882)
Acquisition costs(648,463)(352,482)(1,000,945)
Underwriting-related general and administrative expenses(472,094)(79,373)(551,467)
Underwriting income (loss)$260,944 $(100,182)160,762 
Net investment income611,742 
Net investment gains (losses)(74,630)
Corporate expenses(132,979)
Foreign exchange (losses) gains(58,115)
Interest expense and financing costs(68,421)
Reorganization expenses(28,997)
Amortization of intangible assets(10,917)
Income before income taxes and interest in income of equity method investments398,445 
Income tax (expense) benefit(26,316)
Interest in income of equity method investments4,163 
Net income376,292 
Preferred share dividends30,250 
Net income available to common shareholders$346,042 
Current accident year loss ratio55.0 %66.4 %58.6 %
Prior year reserve development ratio5.1 %14.6 %8.1 %
Net losses and loss expenses ratio60.1 %81.0 %66.7 %
Acquisition cost ratio18.7 %21.7 %19.7 %
General and administrative expense ratio13.7 %4.9 %13.5 %
Combined ratio92.5 %107.6 %99.9 %
Goodwill and intangible assets$287,684 $— $287,684 
At and year ended December 31, 2022InsuranceReinsuranceTotal
Gross premiums written$5,585,581 $2,629,014 $8,214,595 
Net premiums written3,377,906 1,885,150 5,263,056 
Net premiums earned3,134,155 2,026,171 5,160,326 
Other insurance related income559 12,514 13,073 
Current accident year net losses and loss expenses(1,802,204)(1,465,739)(3,267,943)
Net favorable prior year reserve development
16,350 9,183 25,533 
Acquisition costs(577,838)(444,179)(1,022,017)
Underwriting-related general and administrative expenses(443,704)(106,585)(550,289)
Underwriting income$327,318 $31,365 358,683 
Net investment income418,829 
Net investment gains (losses)(456,789)
Corporate expenses(130,054)
Foreign exchange gains157,945 
Interest expense and financing costs(63,146)
Reorganization expenses(31,426)
Amortization of intangible assets(10,917)
Income before income taxes and interest in income of equity method investments243,125 
Income tax (expense) benefit(22,037)
Interest in income of equity method investments1,995 
Net income223,083 
Preferred share dividends30,250 
Net income available to common shareholders$192,833 
Current accident year loss ratio57.5 %72.3 %63.3 %
Prior year reserve development ratio(0.5 %)(0.4 %)(0.5 %)
Net losses and loss expenses ratio57.0 %71.9 %62.8 %
Acquisition cost ratio18.4 %21.9 %19.8 %
General and administrative expense ratio 14.2 %5.3 %13.2 %
Combined ratio89.6 %99.1 %95.8 %
Goodwill and intangible assets$298,601 $— $298,601 
 
The following table presents gross premiums written by the geographical location of the Company's subsidiaries:
Years ended December 31,202420232022
U.S.$4,864,074 $4,484,789 $4,342,707 
Ireland1,923,006 1,837,177 1,931,815 
Lloyd's of London1,998,217 1,759,990 1,567,458 
Bermuda220,591 274,569 372,615 
Gross premiums written$9,005,888 $8,356,525 $8,214,595 
The following table presents net premiums earned by segment and line of business:    
Years ended December 31,202420232022
Insurance
Professional lines$817,535 $764,558 $817,924 
Property1,139,308 878,849 755,986 
Liability494,561 496,381 459,775 
Cyber347,842 323,025 309,004 
Marine and aviation614,826 567,292 479,499 
Accident and health360,894 306,061 209,548 
Credit and political risk151,070 125,534 102,419 
Total Insurance3,926,036 3,461,700 3,134,155 
Reinsurance
Liability309,265 403,239 484,681 
Accident and health322,932 341,806 368,747 
Professional lines169,074 205,404 250,911 
Credit and surety231,780 236,408 192,926 
Motor123,545 155,942 205,774 
Agriculture126,549 121,628 122,289 
Marine and aviation64,609 65,658 78,504 
Run-off lines
Catastrophe13,412 33,963 156,232 
Property6,266 44,508 135,480 
Engineering12,767 13,525 30,627 
Total run-off lines32,445 91,996 322,339 
Total Reinsurance1,380,199 1,622,081 2,026,171 
Total$5,306,235 $5,083,781 $5,160,326 
v3.25.0.1
GOODWILL AND INTANGIBLE ASSETS
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL AND INTANGIBLE ASSETS GOODWILL AND INTANGIBLE ASSETS
The table below provides details of goodwill and intangible assets related to the Company's insurance segment:
GoodwillIntangible
assets with an
indefinite life
Intangible
assets with a
finite life
Total
At December 31, 2022
Gross amount$95,890 $120,785 $394,604 $611,279 
Accumulated amortizationn/an/a(306,671)(306,671)
Accumulated translation adjustment4,911 — — 4,911 
100,801 120,785 87,933 309,519 
Amortizationn/an/a(10,917)(10,917)
Impairment charges— — — — 
At December 31, 2023
Gross amount95,890 120,785 394,604 611,279 
Accumulated amortizationn/an/a(317,588)(317,588)
Accumulated translation adjustment4,911 — — 4,911 
100,801 120,785 77,016 298,602 
Amortizationn/an/a(10,917)(10,917)
Impairment charges— — — — 
At December 31, 2024
Gross amount95,890 120,785 394,604 611,279 
Accumulated amortizationn/an/a(328,505)(328,505)
Accumulated translation adjustment4,911   4,911 
100,801 120,785 66,099 287,685 
Amortizationn/an/a(10,917)(10,917)
Impairment charges    
Tax-related adjustments
(34,303)  (34,303)
$66,498 $120,785 $55,182 $242,465 
n/a – not applicable
Intangible Assets with an Indefinite Life
Intangible assets with an indefinite life include U.S. state licenses that provide a legal right to transact business indefinitely and the value of Lloyd's syndicate capacity, which represents the right to underwrite a certain allocated limit of premium in the Lloyd's market.
Impairment Review
For the years ended December 31, 2024, 2023 and 2022, the Company's impairment review of goodwill did not result in the recognition of an impairment loss.
Tax-related Adjustments
During the year ended December 31, 2024, the Company assessed that certain deferred tax assets and deferred tax liabilities were no longer required and recognized a tax-related adjustment of $34 million.
The tables below provide details of the gross amount and accumulated amortization by category of value of business acquired ("VOBA") and intangible assets:
VOBA and intangible assets
At December 31, 2024
Gross amountAccumulated amortizationTotal
U.S. state licenses$26,036 n/a$26,036 
Syndicate capacity (2)
94,748 n/a94,748 
Customer relationships and customers lists (1)
13,330 (12,993)337 
VOBA(2)
256,942 (256,942)— 
Coverholders (2)
63,565 (38,408)25,157 
Large brokers (2)
46,641 (22,545)24,096 
SME brokers (2)
14,126 (8,533)5,593 
$515,388 $(339,421)$175,967 
n/a – not applicable
(1)    On April 1, 2015, the Company completed its acquisition of Ternian Insurance Group LLC and recognized the definite life intangible assets detailed above.
(2)    On October 2, 2017, the Company acquired Novae and recognized finite lived intangible assets, including VOBA, distribution networks, and indefinite lived intangible assets related to Lloyd's syndicate capacity, all detailed above.

VOBA and intangible assets
At December 31, 2023
Gross amountAccumulated amortizationTotal
U.S. state licenses$26,036 n/a$26,036 
Syndicate capacity (2)
94,748 n/a94,748 
Customer relationships and customers lists (1)
13,330 (11,661)1,669 
VOBA(2)
256,942 (256,942)— 
Coverholders (2)
63,565 (33,110)30,455 
Large brokers (2)
46,641 (19,435)27,206 
SME brokers (2)
14,126 (7,357)6,769 
$515,388 $(328,505)$186,883 
n/a – not applicable
(1)     On April 1, 2015, the Company completed its acquisition of Ternian Insurance Group LLC (renamed AXIS Group Benefits LLC in 2022) and recognized the definite life intangible assets detailed above.
(2)    On October 2, 2017, the Company acquired Novae Group plc ("Novae") and recognized finite lived intangible assets, including VOBA, distribution networks, and indefinite lived intangible assets related to Lloyd's syndicate capacity, all detailed above.
The table below provides details of estimated amortization expense of intangible assets with a finite life:
Total
2025
$9,921 
2026
9,583 
2027
9,583 
2028
9,583 
2029
7,965 
After 2029
8,547 
Total remaining amortization expense55,182 
Indefinite lived intangible assets120,785 
Total intangible assets$175,967 
The estimated remaining average useful life of finite lived intangible assets is 6 years.
v3.25.0.1
INVESTMENTS
12 Months Ended
Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]  
INVESTMENTS INVESTMENTS
a)    Fixed Maturities, Available for Sale

The following table provides the amortized cost and fair values of the Company's fixed maturities classified as available for sale:
Amortized
cost
Allowance for expected credit lossesGross
unrealized
gains
Gross
unrealized
losses
Fair
value
At December 31, 2024
Available for sale
U.S. government and agency$2,830,111 $ $6,011 $(33,136)$2,802,986 
Non-U.S. government753,315  2,584 (25,960)729,939 
Corporate debt4,941,510 (3,690)30,594 (126,224)4,842,190 
Agency RMBS(1)
1,245,681  1,154 (61,990)1,184,845 
CMBS(2)
852,534  1,244 (34,170)819,608 
Non-agency RMBS132,116 (195)597 (9,982)122,536 
ABS(3)
1,547,350 (53)5,812 (13,277)1,539,832 
Municipals(4)
117,288  125 (6,596)110,817 
Total fixed maturities, available for sale$12,419,905 $(3,938)$48,121 $(311,335)$12,152,753 
At December 31, 2023
Available for sale
U.S. government and agency$3,049,445 $— $13,211 $(55,128)$3,007,528 
Non-U.S. government729,761 (30)13,089 (18,861)723,959 
Corporate debt4,651,654 (10,438)49,434 (216,478)4,474,172 
Agency RMBS(1)
1,706,204 — 11,495 (83,038)1,634,661 
CMBS(2)
897,553 — 551 (58,408)839,696 
Non-agency RMBS165,910 (194)713 (13,033)153,396 
ABS(3)
1,265,187 (50)2,855 (25,021)1,242,971 
Municipals(4)
168,540 (47)414 (10,548)158,359 
Total fixed maturities, available for sale$12,634,254 $(10,759)$91,762 $(480,515)$12,234,742 
(1)Residential mortgage-backed securities ("RMBS") originated by U.S. government-sponsored agencies.
(2)Commercial mortgage-backed securities ("CMBS").
(3)Asset-backed securities ("ABS") include debt tranched securities collateralized primarily by auto loans, student loans, credit card receivables and collateralized loan obligations ("CLOs").
(4)Municipals include bonds issued by states, municipalities and political subdivisions.
 
Contractual Maturities
Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.
The table below provides the contractual maturities of fixed maturities classified as available for sale:
Amortized
cost
Fair
value
% of Total
fair value
At December 31, 2024
Maturity
Due in one year or less$895,177 $885,866 7.4 %
Due after one year through five years5,637,336 5,567,905 45.8 %
Due after five years through ten years1,895,116 1,826,564 15.0 %
Due after ten years214,595 205,597 1.7 %
8,642,224 8,485,932 69.9 %
Agency RMBS1,245,681 1,184,845 9.7 %
CMBS852,534 819,608 6.7 %
Non-agency RMBS132,116 122,536 1.0 %
ABS1,547,350 1,539,832 12.7 %
Total$12,419,905 $12,152,753 100.0 %
At December 31, 2023
Maturity
Due in one year or less$474,557 $463,789 3.6 %
Due after one year through five years5,902,571 5,790,493 47.3 %
Due after five years through ten years2,064,619 1,954,449 16.0 %
Due after ten years157,653 155,287 1.3 %
8,599,400 8,364,018 68.2 %
Agency RMBS1,706,204 1,634,661 13.4 %
CMBS897,553 839,696 6.9 %
Non-agency RMBS165,910 153,396 1.3 %
ABS1,265,187 1,242,971 10.2 %
Total$12,634,254 $12,234,742 100.0 %
Gross Unrealized Losses
The following table summarizes fixed maturities, available for sale in an unrealized loss position and the aggregate fair value and gross unrealized loss by length of time the security has continuously been in an unrealized loss position:
  12 months or greaterLess than 12 monthsTotal
  Fair
value
Unrealized
losses
Fair
value
Unrealized
losses
Fair
value
Unrealized
losses
At December 31, 2024
Fixed maturities, available for sale
U.S. government and agency$262,368 $(17,515)$1,026,139 $(15,621)$1,288,507 $(33,136)
Non-U.S. government98,846 (9,179)457,889 (16,781)556,735 (25,960)
Corporate debt934,975 (78,979)2,032,254 (47,245)2,967,229 (126,224)
Agency RMBS280,550 (35,333)749,040 (26,657)1,029,590 (61,990)
CMBS410,213 (22,334)260,411 (11,836)670,624 (34,170)
Non-agency RMBS69,418 (9,900)8,302 (82)77,720 (9,982)
ABS147,281 (8,471)295,897 (4,806)443,178 (13,277)
Municipals49,495 (4,198)51,002 (2,398)100,497 (6,596)
Total fixed maturities, available for sale$2,253,146 $(185,909)$4,880,934 $(125,426)$7,134,080 $(311,335)
At December 31, 2023
Fixed maturities, available for sale
U.S. government and agency$846,503 $(42,465)$867,733 $(12,663)$1,714,236 $(55,128)
Non-U.S. government233,038 (18,178)115,112 (683)348,150 (18,861)
Corporate debt2,623,304 (210,512)240,813 (5,966)2,864,117 (216,478)
Agency RMBS778,656 (80,070)218,606 (2,968)997,262 (83,038)
CMBS703,411 (54,856)75,242 (3,552)778,653 (58,408)
Non-agency RMBS98,483 (13,013)10,017 (20)108,500 (13,033)
ABS879,743 (24,747)83,582 (274)963,325 (25,021)
Municipals129,969 (10,156)6,238 (392)136,207 (10,548)
Total fixed maturities, available for sale$6,293,107 $(453,997)$1,617,343 $(26,518)$7,910,450 $(480,515)

At December 31, 2024, 3,994 fixed maturities (2023: 3,535) were in an unrealized loss position of $311 million (2023: $481 million) of which $14 million (2023: $13 million) was related to securities below investment grade or not rated.

At December 31, 2024, 2,108 fixed maturities (2023: 3,212) had been in a continuous unrealized loss position for twelve months or greater and had a fair value of $2,253 million (2023: $6,293 million).

The unrealized losses of $311 million (2023: $481 million) were due to non-credit factors and were expected to be recovered as the related securities approach maturity.

At December 31, 2024, the Company did not intend to sell the securities in an unrealized loss position and it is more likely than not that the Company will not be required to sell these securities before the anticipated recovery of their amortized costs.
b)    Fixed Maturities, Held to Maturity
The following table provides the amortized cost and fair values of the Company's fixed maturities classified as held to maturity:
Amortized
cost
Allowance for expected credit lossesNet carrying valueGross
unrealized
gains
Gross
unrealized
losses
Fair
value
At December 31, 2024
Held to maturity
Corporate debt$122,706 $ $122,706 $675 $(7,764)$115,617 
ABS(1)
320,694  320,694 560 (120)321,134 
Total fixed maturities, held to maturity$443,400 $ $443,400 $1,235 $(7,884)$436,751 
At December 31, 2023    
Held to maturity
Corporate debt$95,200 $— $95,200 $298 $(8,827)$86,671 
ABS(1)
591,096 — 591,096 (1,921)589,180 
Total fixed maturities, held to maturity$686,296 $— $686,296 $303 $(10,748)$675,851 
(1)Asset-backed securities ("ABS") include debt tranched securities collateralized primarily by collateralized loan obligations ("CLOs").

At December 31, 2024, fixed maturities, held to maturity of $443 million (2023: $686 million) were presented net of an allowance for expected credit losses of $nil (2023: $nil).

The Company's ABS, held to maturity consist of CLO debt tranched securities ("CLO Debt"). The Company uses a scenario-based approach to review its CLO Debt portfolio and reviews subordination levels of these securities to determine their ability to absorb credit losses of the underlying collateral. If losses are forecast to be below the subordination level for a tranche held by the Company, the security is determined not to have a credit loss. At December 31, 2024 and 2023, the allowance for credit losses expected to be recognized over the life of the Company's ABS, held to maturity was $nil.

To estimate expected credit losses for corporate debt securities, held to maturity, the Company's projected cash flows are primarily driven by assumptions regarding the severity of loss, which is a function of the probability of default and projected recovery rates. The Company's default and recovery rates are based on credit ratings, credit analysis and macroeconomic forecasts. At December 31, 2024 and 2023, the allowance for credit losses expected to be recognized over the life of the Company's corporate debt, held to maturity was $nil.
Contractual Maturities
Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. ABS classified as held to maturity had a net carrying value of $321 million (2023: $591 million).

Corporate debt classified as held to maturity with a net carrying value of $28 million (2023: $nil) is due between 1 year and 3 years and corporate debt classified as held to maturity with a net carrying value of $95 million (2023: $95 million) is due between 3 years and 10 years.
c)    Equity Securities

The following table provides the cost and fair values of the Company's equity securities:
CostGross
unrealized
gains
Gross
unrealized
losses
Fair
value
At December 31, 2024
Equity securities
Common stocks$3,061 $65 $(488)$2,638 
Preferred stocks5,843 136 (112)5,867 
Exchange-traded funds188,771 126,477 (1,206)314,042 
Bond mutual funds323,068 540 (66,881)256,727 
Total equity securities$520,743 $127,218 $(68,687)$579,274 
At December 31, 2023
Equity securities
Common stocks$2,843 $101 $(398)$2,546 
Preferred stocks5,496 218 (113)5,601 
Exchange-traded funds182,989 105,858 (1,572)287,275 
Bond mutual funds352,505 4,119 (63,535)293,089 
Total equity securities$543,833 $110,296 $(65,618)$588,511 
d)    Mortgage Loans

The following table provides details of the Company's mortgage loans, held for investment:
  
December 31, 2024December 31, 2023
  
Carrying value% of TotalCarrying value% of Total
Mortgage loans held for investment:
Commercial$529,075 105 %$616,368 101 %
Allowance for expected credit losses
(23,378)(5 %)(6,220)(1 %)
Total mortgage loans held for investment$505,697 100 %$610,148 100 %

The primary credit quality indicators for commercial mortgage loans are the debt service coverage ratio which compares a property’s net operating income to amounts needed to service the principal and interest due under the loan, (generally, the lower the debt service coverage ratio, the higher the risk of experiencing a credit loss) and the loan-to-value ratio which compares the unpaid principal balance of the loan to the estimated fair value of the underlying collateral (generally, the higher the loan-to-value ratio, the higher the risk of experiencing a credit loss). The debt service coverage ratio and loan-to-value ratio, as well as the values utilized in calculating these ratios, are updated quarterly.

The Company has a high quality commercial mortgage loan portfolio with a weighted average debt service coverage ratio of 1.7x (2023: 1.9x) and a weighted average loan-to-value ratio of 78% (2023: 71%). At December 31, 2024 and 2023, there were no past due amounts associated with the commercial mortgage loans held by the Company.

On a quarterly basis, the Company's exposure to commercial mortgage loans in the office sector, that represents 43% (2023: 41%) of the total mortgage loan portfolio, is evaluated for credit losses based on inputs unique to this sector. This assessment utilizes historical credit loss experience adjusted to reflect current conditions and management forecasts. Further, collateral dependent commercial mortgage loans (e.g., when the borrower is experiencing financial difficulty, including when foreclosure is reasonably possible or probable) are evaluated individually for credit losses. The allowance for expected credit losses for a collateral dependent loan is established as the excess of amortized cost over the estimated fair value of the loan's underlying collateral, less selling cost when foreclosure is probable.

Accordingly, any change in estimated credit losses is recognized as a change in the allowance for expected credit losses and is recorded in net investment gains (losses).

At December 31, 2024, the Company's mortgage loan portfolio had an allowance for expected credit losses of $23 million (2023: $6 million).
e)    Other Investments
The following table provides a summary of the Company's other investments, together with additional information relating to the liquidity of each category:
  Fair valueRedemption frequency
(if currently eligible)
Redemption
notice period
At December 31, 2024
Multi-strategy funds$24,919 3 %Quarterly
60-90 days
Direct lending funds171,048 18 %
Quarterly(1)
90 days
Private equity funds320,690 35 %n/an/a
Real estate funds291,640 31 %
Quarterly(2), Annually(3)
45-90 days
CLO-Equities  %n/an/a
Other privately held investments121,981 13 %n/an/a
Total other investments$930,278 100 %
At December 31, 2023
Multi-strategy funds$24,619 %Quarterly
60-90 days
Direct lending funds192,270 20 %
Quarterly(1)
90 days
Private equity funds301,712 32 %n/an/a
Real estate funds317,325 33 %
Quarterly(2), Annually(3)
45-90 days
CLO-Equities5,300 %n/an/a
Other privately held investments108,187 11 %n/an/a
Total other investments$949,413 100 %
n/a – not applicable
(1)Applies to one fund with a fair value of $3 million (2023: $17 million).
(2)Applies to one fund with a fair value of $51 million (2023: $66 million).
(3)Applies to one fund with a fair value of $21 million (2023: $25 million).
 
The investment strategies for the above funds are as follows:
 
Multi-strategy funds: Seek to achieve above-market returns by pursuing multiple investment strategies to diversify risks and reduce volatility. This category includes funds of hedge funds which invest in a large pool of hedge funds across a diversified range of hedge fund strategies.
Direct lending funds: Seek to achieve attractive risk-adjusted returns, including current income generation, by investing in funds which provide financing directly to borrowers.
Private equity funds: Seek to achieve attractive risk-adjusted returns by investing in private transactions over the course of several years.
Real estate funds: Seek to achieve attractive risk-adjusted returns by making and managing investments in real estate and real estate securities and businesses.
Two common redemption restrictions which may impact the Company's ability to redeem multi-strategy funds are gates and lockups. A gate is a suspension of redemptions which may be implemented by the general partner or investment manager of the fund in order to defer, in whole or in part, the redemption request in the event the aggregate amount of redemption requests exceeds a predetermined percentage of the fund’s net assets which may otherwise hinder the general partner or investment manager’s ability to liquidate holdings in an orderly fashion in order to generate the cash necessary to fund extraordinarily large redemption payouts. A lockup period is the initial amount of time an investor is contractually required to hold the security before having the ability to redeem. During 2024 and 2023, neither of these restrictions impacted the Company's redemption requests. At December 31, 2024, there were no multi-strategy fund holdings (2023: nil) where the Company is still within the lockup period.
At December 31, 2024, the Company had $28 million (2023: $28 million) of unfunded commitments as a limited partner in multi-strategy funds. Once the full amount of committed capital has been called by the General Partner of each of these funds, the assets will not be fully returned until after the completion of the funds' investment term. These funds have investment terms ranging from two years to the dissolution of the underlying fund.
At December 31, 2024, the Company had $170 million (2023: $192 million) of unfunded commitments as a limited partner in direct lending funds. Once the full amount of committed capital has been called by the General Partner of each of these funds, the assets will not be fully returned until the completion of the fund's investment term. These funds have investment terms ranging from three to ten years and the General Partners of certain funds have the option to extend the term by up to three years.
At December 31, 2024, the Company had $215 million (2023: $145 million) of unfunded commitments as a limited partner in private equity funds. The life of the funds is subject to the dissolution of the underlying funds. The Company expects the overall holding period to be over six years.

At December 31, 2024, the Company had $91 million (2023: $107 million) of unfunded commitments as a limited partner in real estate funds. These funds include an open-ended fund and funds with investment terms ranging from two years to the dissolution of the underlying fund.

At December 31, 2024, the Company had $21 million (2023: $30 million) of unfunded commitments as a limited partner in three private company investment funds focusing on financial services technology companies with an emphasis on insurance technology companies ("private company investment funds"). Two of these funds have investment terms of five years and one fund has an investment term of ten years.

f)    Equity Method Investments

During 2023, the Company paid $22 million to acquire 18% of the common equity of Monarch Point Re (ISAC) Ltd. and Monarch Point Re (ISA 2023) Ltd., a collateralized reinsurance company formed under the laws of Bermuda as an incorporated segregated accounts company under the Incorporated Segregated Accounts Companies Act 2019, as amended (the "ISAC Act"). During 2024, the Company paid $14 million to acquire 18% of the common equity of Monarch Point Re (ISA 2024) Ltd., (Monarch Point Re (ISAC) Ltd., Monarch Point Re (ISA 2023) Ltd. and Monarch Point Re (ISA 2024) Ltd., individually or collectively "Monarch Point Re").

The Company retrocedes a diversified portfolio of casualty reinsurance business to Monarch Point Re and Stone Point Credit Adviser LLC, a wholly owned subsidiary of Stone Point Capital, LLC ("Stone Point" refer to Note 18 'Related Party Transactions') serves as its investment manager. As an investor, the Company expects to benefit from underwriting fees generated by Monarch Point Re and the income and capital appreciation Stone Point seeks to deliver through its investment management services.

Monarch Point Re is not a Variable Interest Entity ("VIE") that is required to be included in the Company's consolidated financial statements. The Company accounts for its ownership interest in Monarch Point Re under the equity method of accounting.
During 2016, the Company paid $108 million including direct transaction costs to acquire 19% of the common equity of Harrington Reinsurance Holdings Limited ("Harrington"), the parent company of Harrington Re Ltd. ("Harrington Re"), an independent reinsurance company jointly sponsored by the Company and The Blackstone Group L.P. ("Blackstone"). Following share tender offers in 2024 and 2023, the Company's ownership interest in Harrington increased to 22% and 20%, respectively.

Through long-term service agreements, the Company serves as Harrington Re's reinsurance underwriting manager and Blackstone serves as exclusive investment management service provider. As an investor, the Company expects to benefit from underwriting profit generated by Harrington Re and the income and capital appreciation Blackstone seeks to deliver through its investment management services. In addition, the Company has entered into an arrangement with Blackstone under which underwriting and investment related fees will be shared equally.

The Company accounts for its ownership interest in Harrington under the equity method of accounting. The Company's proportionate share of the underlying equity in net assets resulted in a basis difference of $5 million which represents initial transactions costs.

g)    Variable Interest Entities

In the normal course of investing activities, the Company actively manages allocations to non-controlling tranches of structured securities which are variable interests issued by VIEs. These structured securities include RMBS, CMBS and ABS.

The Company also invests in limited partnerships which represent 74% of the Company's other investments. The investments in limited partnerships include multi-strategy funds, direct lending funds, private equity funds and real estate funds, that are variable interests issued by VIEs (refer to Note 5(e) 'Other Investments').

The Company does not have the power to direct the activities that are most significant to the economic performance of these VIEs. Therefore, the Company is not the primary beneficiary of these VIEs. The maximum exposure to loss on these interests is limited to the amount of commitment made by the Company. The Company has not provided financial or other support to these structured securities other than the original investment.

h)    Net Investment Income
Net investment income was derived from the following sources:
Year ended December 31,202420232022
Fixed maturities$620,704 $514,842 $329,858 
Other investments48,666 20,411 57,043 
Equity securities12,922 12,088 10,390 
Mortgage loans34,028 35,312 23,407 
Cash and cash equivalents59,600 50,261 20,273 
Short-term investments12,569 8,924 3,535 
Gross investment income788,489 641,838 444,506 
Investment expenses(29,260)(30,096)(25,677)
Net investment income$759,229 $611,742 $418,829 
 
i)    Net Investment Gains (Losses)
The following table provides an analysis of net investment gains (losses):
Year ended December 31,202420232022
Gross realized investment gains
Fixed maturities, short-term investments, and cash and cash equivalents
$77,525 $32,920 $16,671 
Equity securities32,292 16,847 7,687 
Gross realized investment gains109,817 49,767 24,358 
Gross realized investment losses
Fixed maturities, short-term investments, and cash and cash equivalents
(230,774)(158,080)(328,493)
Equity securities(15,251)(639)(406)
Mortgage loans
(7,215)— — 
Gross realized investment losses(253,240)(158,719)(328,899)
(Increase) decrease in allowance for expected credit losses, fixed maturities, available for sale
6,821 974 (11,421)
(Increase) decrease in allowance for expected credit losses, mortgage loans
(17,159)(6,220)— 
Impairment losses(1)
(408)(12,757)(12,568)
Change in fair value of investment derivatives(2)
1,783 (1,456)7,656 
Net unrealized gains (losses) on equity securities13,852 53,781 (135,915)
Net investment losses$(138,534)$(74,630)$(456,789)
(1)Related to instances where the Company intends to sell securities or it is more likely than not that the Company will be required to sell securities before their anticipated recovery.
(2)Refer to Note 7 'Derivative Instruments'.

The following table provides a reconciliation of the beginning and ending balances of the allowance for expected credit losses on fixed maturities classified as available for sale:
Year ended December 31,202420232022
Balance at beginning of period$10,759 $11,733 $313 
Expected credit losses on securities where credit losses were not previously recognized
926 5,200 17,830 
Additions (reductions) for expected credit losses on securities where credit losses were previously recognized
(2,319)4,934 (3,831)
Impairments of securities which the Company intends to sell or more likely than not will be required to sell — — 
Securities sold/redeemed/matured(5,428)(11,108)(2,579)
Balance at end of period$3,938 $10,759 $11,733 
The following table provides a reconciliation of the beginning and ending balances of the allowance for expected credit losses on mortgage loans:
Year ended December 31,202420232022
Balance at beginning of period$6,220 $— $— 
Expected credit losses on loans where credit losses were not previously recognized
21,757 6,220 — 
Additions (reductions) for expected credit losses on loans where credit losses were previously recognized
2,616 — — 
Loans sold/redeemed/matured
(7,215)— — 
Balance at end of period$23,378 $6,220 $— 
Fixed Maturities
The Company evaluates available for sale securities for expected credit losses when fair value is below amortized cost. If the Company intends to sell or will be required to sell the security before its anticipated recovery, the full amount of the impairment loss is charged to net income (loss). If the Company does not intend to sell or will not be required to sell the security before its anticipated recovery, an allowance for expected credit losses is established and the portion of the loss that relates to credit losses is recorded in net income (loss).
A summary of credit loss activity by asset class, the significant inputs and the methodology used to estimate credit losses are described below.
U.S. Government, U.S. Agency and U.S. Agency RMBS
Unrealized losses on securities issued or backed, either explicitly or implicitly by the U.S. government are not analyzed for credit losses. The Company has concluded that the possibility of a credit loss on these securities is highly unlikely due to the explicit U.S. government guarantee related to certain securities (e.g., Government National Mortgage Association issuances) and the implicit guarantee related to other securities that has been validated by past actions (e.g., U.S. government bailout of Federal National Mortgage Association and Federal Home Loan Mortgage Corporation during the 2008 credit crisis).
Although these securities are not analyzed for credit losses, they are evaluated for intention to sell and likely requirement to sell.
Non-U.S. Government
Non-U.S. government securities are evaluated for expected credit losses primarily through qualitative assessments of the likelihood of credit losses using information such as severity of unrealized losses, credit ratings and price volatility. At December 31, 2024, the gross unrealized losses of $26 million included foreign exchange losses of $19 million.
At December 31, 2023, the gross unrealized losses of $19 million included foreign exchange losses of $6 million. At December 31, 2023, the allowance for expected credit losses on non-U.S. government fixed maturities related to loss severity where the forecasted recovery to amortized cost is uncertain.
Corporate Debt
To estimate expected credit losses for corporate debt securities, the Company's projected cash flows are primarily driven by assumptions regarding the severity of loss, probability of default and projected recovery rates. The Company's default and loss severity rates are based on credit rating, credit analysis and macroeconomic forecasts. At December 31, 2024 and 2023, the allowance for expected credit losses on corporate debt securities mainly related to loss severity where the forecasted recovery to amortized cost was uncertain.
 
CMBS
The Company's investments in CMBS are diversified and primarily rated AA or better. At December 31, 2024, CMBS had a weighted average estimated subordination percentage of 34% (2023: 37%). Based on discounted cash flows at December 31, 2024 and 2023, the current level of subordination is sufficient to cover the estimated loan losses on the underlying collateral of the CMBS.

Non-agency RMBS
To estimate expected credit losses for non-agency RMBS, the Company's projected cash flows incorporated underlying data from widely accepted third-party data sources along with certain internal assumptions and judgments regarding the future performance of the security. These assumptions included default, delinquency, loss severity and prepayment rates.
At December 31, 2024, the fair value of the Company's non-agency RMBS was $123 million (2023: $153 million), consisting primarily of $15 million (2023: $34 million) of Prime and $92 million (2023: $100 million) of Alt-A, Non-qualified, and Home Equity MBS. At December 31, 2024 and 2023, the allowance for expected credit losses on non-agency RMBS related to loss severity where the forecasted recovery to amortized cost is uncertain.
ABS

The Company's investments in ABS consist mainly of CLO Debt purchased primarily as new issues between 2018 and 2024. Substantially all of these new issues had credit ratings of AA or better. The Company utilizes a scenario-based approach to review its CLO Debt portfolio based on the current asset market price. The Company also reviews subordination levels of these securities to determine their ability to absorb credit losses of underlying collateral. If losses are forecast to be below the subordination level for a tranche held by the Company, the security is determined not to have a credit loss. At December 31, 2024 and 2023, the allowance for expected credit losses on ABS related to loss severity where the forecasted recovery to amortized cost is uncertain.

Municipals

Municipal securities are evaluated for expected credit losses primarily through qualitative assessments of the likelihood of credit losses using information such as severity of unrealized losses, credit ratings and price volatility. At December 31, 2024 and 2023, the allowance for expected credit losses on municipals related to loss severity where the forecasted recovery to amortized cost is uncertain.
j)    Restricted Assets
In order to support the Company's obligations in regulatory jurisdictions where it operates as a non-admitted carrier, the Company provides collateral in the form of assets held in trust including $2 billion related to AXIS Specialty Insurance Bermuda (refer to Note 1 'Organization') and, to a lesser extent, letters of credit (refer to Note 10(c) 'Debt and Financing Arrangements').
In addition, the Company operates in the Lloyd’s market through its corporate members, AXIS Corporate Capital UK Limited and AXIS Corporate Capital UK II Limited (refer to Note 1 'Organization'). Lloyd’s sets capital requirements for corporate members annually through the application of a capital model that is based on regulatory rules pursuant to Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking up and pursuit of business of Insurance and Reinsurance (Solvency II) ("Solvency II").
The capital provided to support underwriting, or Funds at Lloyd’s ("FAL"), may be satisfied by cash, certain investments and letters of credit provided by approved banks (refer to Note 12 'Commitments and Contingencies' and Note 22 'Statutory Financial Information').
At December 31, 2024, collateral held in trust for third-party agreements of $2,602 million (2023: $2,598 million) included $572 million (2023: $550 million) of fixed maturities, and cash of $237 million (2023: $296 million) held on deposit to support the underwriting activities of Syndicate 1686.
The Company's restricted investments and cash primarily consist of high-quality fixed maturity and short-term investment securities.
The table below provides the fair values of the Company's restricted investments and cash:
At December 31,20242023
Collateral in trust for inter-company agreements$2,549,220 $614,089 
Collateral for secured letter of credit facility208,090 423,522 
Funds at Lloyd's883,362 893,177 
Collateral in trust for third-party agreements
2,602,306 2,597,633 
Securities on deposit or in trust with regulatory authorities632,268 772,472 
Total restricted investments and cash$6,875,246 $5,300,893 

 k)    Reverse Repurchase Agreements
At December 31, 2024, the Company held $543 million (2023: $12 million) of reverse repurchase agreements. These loans are fully collateralized, are generally outstanding for a short period of time and are presented on a gross basis as part of cash and cash equivalents in the Company's consolidated balance sheets. The required collateral for these loans is either cash or U.S. Treasuries at a minimum rate of 102% of the loan principal. Upon maturity, the Company receives principal and interest income. The Company monitors the estimated fair value of the securities loaned and borrowed on a daily basis with additional collateral obtained as necessary throughout the duration of the transaction.
v3.25.0.1
FAIR VALUE MEASUREMENTS
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS
Fair Value Hierarchy

Fair value is defined as the price to sell an asset or transfer a liability (i.e., the "exit price") in an orderly transaction between market participants. U.S. GAAP prescribes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets and the lowest priority to unobservable data. The level in the hierarchy within which a given fair value measurement falls is determined based on the lowest level input that is significant to the measurement. The hierarchy is broken down into three levels as follows:

Level 1 - Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access.

Level 2 - Valuations based on quoted prices in active markets for similar assets or liabilities, quoted prices for identical assets or liabilities in inactive markets, or for which significant inputs are observable (e.g., interest rates, yield curves, prepayment speeds, default rates, loss severities, etc.) or can be corroborated by observable market data.

Level 3 - Valuations based on inputs that are unobservable and significant to the overall fair value measurement. The unobservable inputs reflect the Company's judgments about assumptions that market participants might use.

The availability of observable inputs can vary from financial instrument to financial instrument and is affected by a wide variety of factors including, for example, the type of financial instrument, whether the financial instrument is new and not yet established in the marketplace, and other characteristics particular to the transaction. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires significantly more judgment.

Accordingly, the degree of judgment exercised by management in determining fair value is greatest for financial instruments categorized as Level 3. In periods of market dislocation, the observability of prices and inputs may be reduced for many financial instruments. This may lead the Company to change the selection of valuation technique (from market to cash flow approach) or may cause the Company to use multiple valuation techniques to estimate the fair value of a financial instrument. This circumstance could cause an instrument to be reclassified between levels within the fair value hierarchy.

Valuation Techniques

The valuation techniques, including significant inputs and assumptions generally used to determine the fair values of the Company's financial instruments as well as the classification of the fair values of its financial instruments in the fair value hierarchy are described in detail below.

Fixed Maturities

At each valuation date, the Company uses the market approach valuation technique to estimate the fair value of its fixed maturities portfolio, where possible. The market approach includes, but is not limited to, prices obtained from third-party pricing services for identical or comparable securities and the use of "pricing matrix models" using observable market inputs such as yield curves, credit risks and spreads, measures of volatility, and prepayment speeds. Pricing from third-party pricing services is sourced from multiple vendors, where available, and the Company maintains a vendor hierarchy by asset type based on historical pricing experience and vendor expertise. Where prices are unavailable from pricing services, the Company obtains non-binding quotes from broker-dealers who are active in the corresponding markets. The valuation techniques including significant inputs and assumptions generally used to determine the fair values of the Company's fixed maturities by asset class as well as the classifications of the fair values of these securities in the fair value hierarchy are described in detail below.
U.S. Government and Agency

U.S. government and agency securities consist primarily of bonds issued by the U.S. Treasury and mortgage pass-through agencies such as the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation and the Government National Mortgage Association. As the fair values of U.S. Treasury securities are based on unadjusted quoted market prices in active markets, the fair values of these securities are classified as Level 1. The fair values of U.S. government agency securities are determined using the spread above the risk-free yield curve. As the yields for the risk-free yield curve and the spreads are observable market inputs, the fair values of U.S. government agency securities are classified as Level 2.

Non-U.S. Government

Non-U.S. government securities include bonds issued by non-U.S. governments and their agencies along with supranational organizations (collectively also known as sovereign debt securities). The fair values of these securities are based on prices obtained from international indices or valuation models that include inputs such as interest rate yield curves, cross-currency basis index spreads and country credit spreads for structures similar to the sovereign bond in terms of issuer, maturity and seniority. As the significant inputs used to price these securities are observable market inputs, the fair values of non-U.S. government securities are classified as Level 2.

Corporate Debt

Corporate debt securities consist primarily of investment grade debt of a wide variety of corporate issuers and industries. The fair values of these securities are generally determined using the spread above the risk-free yield curve. These spreads are generally obtained from the new issue market, secondary trading and broker-dealer quotes. As the yields for the risk-free yield curve and the spreads are observable market inputs, the fair values of corporate debt securities are generally classified as Level 2. Where pricing is unavailable from pricing services, the Company obtains non-binding quotes from broker-dealers to estimate fair value. This is generally the case when there is a low volume of trading activity and current transactions are not orderly. In this event, the fair values of these securities are classified as Level 3.

Agency RMBS

Agency RMBS consist of bonds issued by the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation and the Government National Mortgage Association. The fair values of these securities are priced using a mortgage pool specific model which uses daily inputs from the active to be announced market and the spread associated with each mortgage pool based on vintage. As the significant inputs used to price these securities are observable market inputs, the fair values of Agency RMBS are classified as Level 2.

CMBS

CMBS mainly include investment grade bonds originated by non-agencies. The fair values of these securities are determined using a pricing model which uses dealer quotes and other available trade information along with security level characteristics to determine deal specific spreads. As the significant inputs used to price these securities are observable market inputs, the fair values of CMBS are generally classified as Level 2. Where pricing is unavailable from pricing services, the Company obtains non-binding quotes from broker-dealers to estimate fair value. This is generally the case when there is a low volume of trading activity and current transactions are not orderly. In this event, the fair values of these securities are classified as Level 3.
Non-agency RMBS

Non-agency RMBS mainly include investment grade bonds originated by non-agencies. The fair values of these securities are determined using an option adjusted spread model or other relevant models, which use inputs including available trade information or broker quotes, prepayment and default projections based on historical statistics of the underlying collateral and current market data. As the significant inputs used to price these securities are observable market inputs, the fair values of non-agency RMBS are generally classified as Level 2. Where pricing is unavailable from pricing services, the Company obtains non-binding quotes from broker-dealers to estimate fair value. This is generally the case when there is a low volume of trading activity and current transactions are not orderly. In this event, the fair values of these securities are classified as Level 3.

ABS

ABS mainly include investment grade bonds backed by pools of loans with a variety of underlying collateral, including auto loans, student loans, credit card receivables and collateralized loan obligations ("CLOs"), originated by a variety of financial institutions. The fair values of these securities are determined using a model which uses prepayment speeds and spreads sourced primarily from the new issue market. As the significant inputs used to price these securities are observable market inputs, the fair values of ABS are generally classified as Level 2. Where pricing is unavailable from pricing services, the Company obtains non-binding quotes from broker-dealers to estimate fair value. This is generally the case when there is a low volume of trading activity and current transactions are not orderly. In this event, the fair values of these securities are classified as Level 3.

Municipals

Municipals comprise revenue bonds and general obligation bonds issued by U.S. domiciled state and municipal entities. The fair values of these securities are determined using spreads obtained from the new issue market, trade prices and broker-dealers quotes. As the significant inputs used to price these securities are observable market inputs, the fair values of municipals are classified as Level 2.

Equity Securities

Equity securities include common stocks, preferred stocks, exchange-traded funds and bond mutual funds. As the fair values of common stocks and exchange-traded funds are based on unadjusted quoted market prices in active markets, the fair values of these securities are classified as Level 1. As the significant inputs used to price preferred stocks are observable market inputs, the fair value of these securities are classified as Level 2. As bond mutual funds have daily liquidity, the fair values of these securities are classified as Level 2.

Other Investments

The fair value of an indirect investment in CLO-Equities is estimated using an income approach valuation technique, specifically an externally developed discounted cash flow model due to the lack of observable and relevant trades in secondary markets. As the significant inputs used to price this security are unobservable, the fair value of the indirect investment in CLO-Equities is classified as Level 3.

Other privately held investments include common shares, preferred shares, convertible notes, convertible preferred shares, a variable yield security and private company investment funds.
These investments are initially valued at cost, which approximates fair value. In subsequent measurement periods, the fair values of these investments are generally derived from one or a combination of valuation methodologies which consider factors including recent capital raises by the investee companies, comparable precedent transaction multiples, comparable publicly traded multiples, third-party valuations, discounted cash-flow models, and other techniques that consider the industry and development stage of each investee company. The fair value of the variable yield security is determined using an externally developed discounted cash flow model. In order to assess the reasonableness of the information received from investee companies, the Company maintains an understanding of current market conditions, historical results, and emerging trends that may impact the results of operations, financial condition or liquidity of these companies. In addition, the Company engages in regular communication with management at investee companies.

As the significant inputs used to price these investments are unobservable, the fair values of other privately held investments are classified as Level 3. The fair values of private company investment funds are estimated using net asset valuations ("NAVs") as advised by external fund managers or third-party administrators.
Short-term Investments

Short-term investments primarily comprise highly liquid securities with maturities greater than three months but less than one year from the date of purchase. These securities are typically not actively traded due to their approaching maturity, therefore their amortized cost approximates fair value. The fair values of short-term investments are classified as Level 2.

Derivative Instruments

Derivative instruments include foreign exchange forward contracts that are customized to the Company's economic hedging strategies and trade in the over-the-counter derivative market. The fair values of these derivatives are determined using a market approach valuation technique based on significant observable market inputs from third-party pricing vendors, non-binding broker-dealer quotes and/or recent trading activity. As the significant inputs used to price these derivatives are observable market inputs, the fair values of these derivatives are classified as Level 2.
The tables below present the financial instruments measured at fair value on a recurring basis for the periods indicated:
Quoted prices in active markets
for identical assets (Level 1)
Significant other observable
inputs (Level 2)
Significant unobservable inputs (Level 3)Fair value based on NAV practical expedientTotal fair value
At December 31, 2024
Assets
Fixed maturities, available for sale
U.S. government and agency$2,767,315 $35,671 $ $ $2,802,986 
Non-U.S. government 729,939   729,939 
Corporate debt 4,715,799 126,391  4,842,190 
Agency RMBS 1,184,845   1,184,845 
CMBS 819,608   819,608 
Non-agency RMBS 122,536   122,536 
ABS 1,519,000 20,832  1,539,832 
Municipals 110,817   110,817 
 2,767,315 9,238,215 147,223 — 12,152,753 
Equity securities
Common stocks2,638    2,638 
Preferred stocks3 5,864   5,867 
Exchange-traded funds314,042    314,042 
Bond mutual funds 256,727   256,727 
 316,683 262,591   579,274 
Other investments
Multi-strategy funds
   24,919 24,919 
Direct lending funds   171,048 171,048 
Private equity funds   320,690 320,690 
Real estate funds   291,640 291,640 
CLO-Equities     
Other privately held investments  92,230 29,751 121,981 
  92,230 838,048 930,278 
Short-term investments 223,666   223,666 
Other assets
Derivative instruments (refer to Note 7) 9,439   9,439 
Total Assets$3,083,998 $9,733,911 $239,453 $838,048 $13,895,410 
Liabilities
Derivative instruments (refer to Note 7)$ $3,100 $ $ $3,100 
Total Liabilities$ $3,100 $ $ $3,100 
Quoted prices in active markets
for identical assets (Level 1)
Significant other observable
inputs (Level 2)
Significant unobservable inputs (Level 3)Fair value based on NAV practical expedientTotal fair value
At December 31, 2023
Assets
Fixed maturities, available for sale
U.S. government and agency$2,989,612 $17,916 $— $— $3,007,528 
Non-U.S. government— 723,959 — — 723,959 
Corporate debt— 4,338,419 135,753 — 4,474,172 
Agency RMBS— 1,634,661 — — 1,634,661 
CMBS— 839,696 — — 839,696 
Non-agency RMBS— 153,396 — — 153,396 
ABS— 1,242,971 — — 1,242,971 
Municipals— 158,359 — — 158,359 
 2,989,612 9,109,377 135,753 — 12,234,742 
Equity securities
Common stocks2,546 — — — 2,546 
Preferred stocks5,600 — — 5,601 
Exchange-traded funds287,275 — — — 287,275 
Bond mutual funds— 293,089 — — 293,089 
 289,822 298,689 — — 588,511 
Other investments
Multi-strategy funds
— — — 24,619 24,619 
Direct lending funds— — — 192,270 192,270 
Private equity funds— — — 301,712 301,712 
Real estate funds— — — 317,325 317,325 
CLO-Equities— — 5,300 — 5,300 
Other privately held investments— — 87,289 20,898 108,187 
— — 92,589 856,824 949,413 
Short-term investments— 17,216 — — 17,216 
Other assets
Derivative instruments (refer to Note 7)— 4,424 — — 4,424 
Total Assets$3,279,434 $9,429,706 $228,342 $856,824 $13,794,306 
Liabilities
Derivative instruments (refer to Note 7)$— $10,165 $— $— $10,165 
Total Liabilities$— $10,165 $— $— $10,165 

 
The following table quantifies the significant unobservable inputs used in estimating fair values at December 31, 2024 of investments classified as Level 3 in the fair value hierarchy:
Asset fair valueValuation techniqueUnobservable inputAmount /RangeWeighted
average
Other investments - Other privately
    held investments
$14,912 Discounted cash flowDiscount rate5.7%5.7%
Default rate0.5%0.5%
Loss absorption yield1.0%1.0%
Estimated maturity date
0 - 1 year
1 year
Note: Fixed maturities of $147 million that are classified as Level 3 are excluded from the above table as these securities are priced using broker-dealer quotes. In addition, other privately held investments of $77 million that are classified as Level 3 are excluded from the above table as these investments are priced using capital statements received from investee companies.

Other Investments - Other Privately Held Securities

Other privately held securities are initially valued at cost which approximates fair value. In subsequent measurement periods, the fair value of the variable yield security was determined using an externally developed discounted cash flow model. This model includes inputs that are specific to that investment. The inputs used in the fair value measurement include an appropriate discount rate, default rate, loss absorption rate and estimated maturity date. The selection of an appropriate discount rate is judgmental and is the most significant unobservable input used in the valuation of this investment. A significant increase (decrease) in this input in isolation could result in significantly lower (higher) fair value measurement for this investment. In order to assess the reasonableness of the inputs the Company uses in the discounted cash flow model, the Company maintains an understanding of current market conditions, historical results, as well as investee specific information that may impact future cash flows.
The following table presents changes in Level 3 for financial instruments measured at fair value on a recurring basis:
Opening
balance
Transfers
into
Level 3
Transfers
out of
Level 3
Included in net income(1)
Included
in OCI (2)
PurchasesSalesSettlements/
distributions
Closing
balance
Change in
unrealized
gains/(losses) (3)
Year ended December 31, 2024
Fixed maturities, available for sale         
Corporate debt$135,753 $ $(20,832)$(1,347)$2,051 $35,744 $(165)$(24,813)$126,391 $ 
ABS 20,832       20,832  
 135,753 20,832 (20,832)(1,347)2,051 35,744 (165)(24,813)147,223  
Other investments
CLO-Equities5,300   849    (6,149)  
Other privately held investments87,289  (6,899)4,024  12,238  (4,422)92,230 4,024 
 92,589  (6,899)4,873  12,238  (10,571)92,230 4,024 
Total assets$228,342 $20,832 $(27,731)$3,526 $2,051 $47,982 $(165)$(35,384)$239,453 $4,024 
Year ended December 31, 2023
Fixed maturities, available for sale         
Corporate debt$119,104 $— $— $(8,527)$2,438 $38,173 $(770)$(14,665)$135,753 $— 
ABS— — — — — — — — — — 
 119,104 — — (8,527)2,438 38,173 (770)(14,665)135,753 — 
Other investments
CLO-Equities5,016 — — 2,395 — — — (2,111)5,300 2,395 
Other privately held investments136,158 — (25,510)(9,904)— 21,077 (34,532)— 87,289 (17,986)
 141,174 — (25,510)(7,509)— 21,077 (34,532)(2,111)92,589 (15,591)
Total assets$260,278 $— $(25,510)$(16,036)$2,438 $59,250 $(35,302)$(16,776)$228,342 $(15,591)
(1)    Realized gains (losses) on fixed maturities and realized and unrealized gains (losses) on other assets and other liabilities included in net income are included in net investment gains (losses). Realized and unrealized gains (losses) on other investments included in net income are included in net investment income.
(2)    Unrealized gains (losses) on fixed maturities are included in other comprehensive income ("OCI").
(3)    Change in unrealized gains (losses) relating to assets and liabilities held at the reporting date.
Transfers into Level 3 from Level 2
There were no transfers into Level 3 from Level 2 during 2024 and 2023.
Transfers out of Level 3 into Level 2
There were no transfers out of Level 3 into Level 2 during 2024 and 2023.
During 2024 there was a change in an asset classification that resulted in a Level 3 corporate bond being reclassified as a Level 3 ABS.
Other Transfers out of Level 3
During 2024, one private company investment fund included in other privately held investments in the consolidated balance sheets was transferred from Level 3 to the NAV practical expedient.
During 2023, two private company investment funds included in other privately held investments in the consolidated balance sheets were transferred from Level 3 to the NAV practical expedient. In addition, the Company's investment in Monarch Point Re was transferred from Level 3 to equity method investments (refer to Note 5(f) 'Equity Method Investments').
Measuring the Fair Value of Other Investments Using Net Asset Valuations
The fair values of multi-strategy funds, direct lending funds, private equity funds, real estate funds and private company investment funds are estimated using NAVs as advised by external fund managers or third-party administrators. For these funds, NAVs are based on the manager's or administrator's valuation of the underlying holdings in accordance with the fund's governing documents and in accordance with U.S. GAAP.
For multi-strategy funds, direct lending funds, private equity funds, real estate funds and private company investment funds, valuation statements are typically released on a reporting lag. Therefore, the Company estimates the fair value of these funds by starting with the most recent fund valuations and adjusting for capital calls, redemptions, drawdowns and distributions. Return estimates are not available from the relevant fund managers for these funds, therefore the Company typically has a reporting lag in its fair value measurements of these funds. At December 31, 2024 and 2023, all funds measured at fair value using NAVs are reported generally on a one quarter lag.
The Company often does not have access to financial information relating to the underlying securities held within the funds, therefore, management is unable to corroborate the fair values placed on the securities underlying the asset valuations provided by fund managers or fund administrators. In order to assess the reasonableness of the NAVs, the Company performs a number of monitoring procedures on a quarterly basis, to assess the quality of the information provided by fund managers and fund administrators. These procedures include, but are not limited to, regular review and discussion of each fund's performance with its manager, regular evaluation of fund performance against applicable benchmarks and the backtesting of the Company's fair value estimates against subsequently received NAVs. Backtesting involves comparing the Company's previously reported fair values for each fund against NAVs per audited financial statements (for year-end values) and final NAVs from fund managers and fund administrators (for interim values).
The fair values of multi-strategy funds, direct lending funds, private equity funds, real estate funds and private company investment funds, are measured using the NAV practical expedient, therefore the fair values of these funds have not been categorized within the fair value hierarchy.
Financial Instruments Disclosed, But Not Carried, at Fair Value
The fair value of financial instruments accounting guidance also applies to financial instruments disclosed, but not carried, at fair value, except for certain financial instruments, including insurance contracts.
At December 31, 2024, the carrying values of cash and cash equivalents including restricted amounts, accrued investment income, receivable for investments sold, certain other assets, payable for investments purchased and certain other liabilities approximated fair values due to their short maturities. As these financial instruments are not actively traded, their fair values are classified as Level 2.
At December 31, 2024, the Company's fixed maturities, held to maturity, were recorded at amortized cost with a carrying value of $443 million (2023: $686 million) and a fair value of $437 million (2023: $676 million). The fair values of these securities are determined using a model which uses prepayment speeds and spreads sourced primarily from the new issue market. As the significant inputs used to price these securities are observable market inputs, their fair values are classified as Level 2.
At December 31, 2024, the carrying value of mortgage loans, held for investment, approximated fair value. The fair values of mortgage loans are primarily determined by estimating expected future cash flows and discounting them using current interest rates for similar mortgage loans with similar credit risk or are determined from pricing for similar loans. As mortgage loans are not actively traded, their fair values are classified as Level 3.
At December 31, 2024, the Company's debt was recorded at amortized cost with a carrying value of $1,315 million (2023: $1,314 million) and a fair value of $1,247 million (2023: $1,198 million). The fair value of the Company's debt is based on prices obtained from a third-party pricing service and is determined using the spread above the risk-free yield curve. These spreads are generally obtained from the new issue market, secondary trading and broker-dealer quotes. As the yields for the risk-free yield curve and the spreads are observable market inputs, the fair value of this debt is classified as Level 2.
At December 31, 2024, Federal Home Loan Bank advances were recorded at amortized cost with a carrying value of $66 million (2023: $86 million) and a fair value of $66 million (2023: $86 million). As these advances are not actively traded, their fair values are classified as Level 2.
v3.25.0.1
DERIVATIVE INSTRUMENTS
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
DERIVATIVE INSTRUMENTS DERIVATIVE INSTRUMENTS
The following table provides the balance sheet classifications of derivatives recorded at fair value:
  December 31, 2024December 31, 2023
  Derivative
notional
amount
Derivative asset
fair
value(1)
Derivative liability
fair
value(1)
Derivative
notional
amount
Derivative asset
fair
value(1)
Derivative liability
fair
value(1)
Relating to investment portfolio:
Foreign exchange forward contracts$17,655 $323 $ $49,307 $66 $274 
Relating to underwriting portfolio:
Foreign exchange forward contracts1,323,714 9,116 3,100 1,347,559 4,358 9,891 
Total derivatives$9,439 $3,100 $4,424 $10,165 
(1)Derivative assets and derivative liabilities are classified within other assets and other liabilities in the consolidated balance sheets.
The notional amounts of derivative contracts represent the basis on which amounts paid or received are calculated and are presented in the above table to quantify the volume of the Company's derivative activities. Notional amounts are not reflective of credit risk.
None of the Company's derivative instruments are designated as hedges.
Offsetting Assets and Liabilities

The Company's derivative instruments are generally traded under International Swaps and Derivatives Association master netting agreements which establish terms that apply to all transactions. In the event of a bankruptcy or other stipulated event, master netting agreements provide that individual positions be replaced with a new amount, usually referred to as the termination amount, determined by taking into account market prices and converting into a single currency. Effectively, this contractual close-out netting reduces credit exposure from gross to net exposure.

The following table provides a reconciliation of gross derivative assets and liabilities to the net amounts presented in the consolidated balance sheets, with the difference being attributable to the impact of master netting agreements:
December 31, 2024December 31, 2023
Gross amountsGross amounts offset
Net
amounts(1)
Gross amountsGross amounts offset
Net
amounts(1)
Derivative assets$20,067 $(10,628)$9,439 $8,708 $(4,284)$4,424 
Derivative liabilities$13,728 $(10,628)$3,100 $14,449 $(4,284)$10,165 
(1)Net asset and liability derivatives are classified within other assets and other liabilities in the consolidated balance sheets.

Refer to Note 5 'Investments' for information on reverse repurchase agreements.

a)     Relating to Investment Portfolio
Foreign Currency Risk
The Company's investment portfolio is exposed to foreign currency risk. Therefore, the fair values of its investments are partially influenced by changes in foreign currency exchange rates. The Company may enter into foreign exchange forward contracts to manage the effect of this foreign currency risk. These foreign currency hedging activities are not designated as specific hedges for financial reporting purposes.
b)     Relating to Underwriting Portfolio
Foreign Currency Risk
The Company's insurance and reinsurance subsidiaries and branches operate in various countries. Some of its business is written in currencies other than the U.S. dollar, therefore the underwriting portfolio is exposed to significant foreign currency risk. The Company manages foreign currency risk by seeking to match its foreign-denominated net liabilities under insurance and reinsurance contracts with cash and investments that are denominated in the same currencies. The Company uses derivative instruments, specifically, forward contracts to economically hedge foreign currency exposures.
Other Underwriting-related Risks

The Company enters into insurance and reinsurance contracts that are accounted for as derivatives. These insurance or reinsurance contracts provide indemnification to an insured or cedant as a result of a change in a variable as opposed to an identifiable insurable event. The Company considers these contracts to be part of its underwriting operations.

The following table provides the total unrealized and realized gains (losses) recognized in net income (loss) for derivatives not designated as hedges:
  Consolidated statement of operations line item that includes gain (loss) recognized
in net income (loss)
Amount of gain (loss) recognized in
net income (loss)
  202420232022
Relating to investment portfolio:
Foreign exchange forward contractsNet investment gains (losses)$1,783 $(1,456)$7,656 
Relating to underwriting portfolio:
Foreign exchange forward contractsForeign exchange (losses) gains13,399 8,121 (31,609)
Other underwriting-related contracts
Other insurance related income
 — 3,542 
Total$15,182 $6,665 $(20,411)
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES
12 Months Ended
Dec. 31, 2024
Insurance Loss Reserves [Abstract]  
RESERVE FOR LOSSES AND LOSS EXPENSES RESERVE FOR LOSSES AND LOSS EXPENSES
Reserving Methodology
Sources of Information
The Company's loss reserving process begins with the collection and analysis of paid and incurred claim data for each of the Company's segments. The segment data is disaggregated by line of business and further disaggregated by underwriting year and accident year. Underwriting year or accident year information is used to analyze the Company's business and to estimate reserves for losses and loss expenses. Lines of business are reviewed to ensure that the underlying contracts have homogeneous loss development characteristics, while remaining large enough to make the estimation of trends credible. The Company's lines of business are reviewed on a regular basis and adjusted over time as the Company's business evolves. The paid and incurred claim data serves as a key input to many of the methods employed by the Company's actuaries.
Actuarial Analysis
Multiple actuarial methods are available to estimate ultimate losses. Each method has its own assumptions and its own advantages and disadvantages, with no single estimation method being better than the others in all situations and no one set of assumption variables being meaningful for all lines of business. The relative strengths and weaknesses of the particular estimation methods when applied to a particular group of claims can also change over time.
The following is a brief description of the reserve estimation methods commonly employed by the Company's actuaries including a discussion of their particular strengths and weaknesses: 
Expected Loss Ratio Method ("ELR Method"): This method estimates ultimate losses for an accident year or underwriting year by applying an expected loss ratio ("ELR") to the earned or written premium for that year. Generally, expected loss ratios are based on one or more of (a) an analysis of historical loss experience to date, (b) pricing information and (c) industry benchmark information, adjusted as appropriate, to reflect premium rate changes, loss and exposure trends, and terms and conditions. This method is insensitive to actual incurred losses for the accident year or underwriting year in question and is, therefore, often useful in the early stages of development when very few losses have been incurred. Conversely, the lack of sensitivity to incurred/paid losses for the accident year or underwriting year in question means that this method is usually inappropriate in later stages of an accident year or underwriting year’s development.
Loss Development Method (also referred to as the "Chain Ladder Method" or "Link Ratio Method"): This method assumes that the losses incurred/paid for each accident year or underwriting year at a particular development stage follow a relatively similar pattern. It assumes that on average, every accident year or underwriting year will display the same percentage of ultimate losses incurred/paid at the same point in time after the inception of that year. The percentages incurred/paid are established for each development stage (e.g., 12 months, 24 months, etc.) after examining averages from historical loss development data and/or, in limited instances, industry benchmark information. Ultimate losses are then estimated by multiplying the actual incurred/paid losses by the reciprocal of the established incurred/paid percentage. The strengths of this method are that it reacts to loss emergence/payments and that it makes full use of historical claim emergence/payment experience. However, this method has weaknesses when the underlying assumption of stable loss development/payment patterns is not valid. This could be the consequence of changes in business mix, claim inflation trends or claim reporting practices and/or the presence of large claims, among other things. Furthermore, this method tends to produce volatile estimates of ultimate losses where there is volatility in the underlying incurred/paid patterns. In particular, where the expected percentage of incurred/paid losses is low, small deviations between actual and expected claims can lead to very volatile estimates of ultimate losses. As a result, this method is often unsuitable at early development stages for an accident year or underwriting year.
Bornhuetter-Ferguson Method ("BF Method"): This method can be seen as a combination of the ELR and Loss Development Methods, under which the Loss Development Method is given progressively more weight as an accident year or underwriting year matures. The main advantage of the BF Method is that it provides a more stable estimate of ultimate losses than the Loss Development Method at earlier stages of development, while remaining more responsive to emerging loss development than the ELR Method. In addition, the BF Method allows for the incorporation of external market information through the use of expected loss ratios, whereas the Loss Development Method does not incorporate such information.
As part of the loss reserving process, the Company's actuaries employ the estimation method(s) that they believe will produce the most reliable estimate of ultimate losses, at that particular evaluation date, for each line of business and accident year or underwriting year combination. Often, this is a blend (i.e., weighted average) of the results of two or more appropriate actuarial methods.
These ultimate loss estimates are generally utilized to evaluate the adequacy of ultimate loss estimates for previous accident or underwriting years, established in the prior reporting period. For the initial estimate of the current accident or underwriting year, the available claim data is typically insufficient to produce a reliable estimate of ultimate losses. As a result, initial estimates for an accident or underwriting year are generally based on the ELR Method for longer tailed lines and a BF Method for shorter tailed lines.
The initial ELR for each line of business is established by the Company's actuaries at the start of the year as part of the planning process, taking into consideration prior accident years’ or underwriting years' experience and industry benchmark information, adjusted after considering factors such as loss and exposure trends, rate differences, changes in contract terms and conditions, business mix changes and other known differences between the current and prior accident or underwriting years. The initial expected loss ratios for a given accident or underwriting year may be modified over time if the underlying assumptions, such as loss development or premium rate changes, differ from the original assumptions.
Key Actuarial Assumptions
The use of the above actuarial methods requires the Company to make certain explicit assumptions, the most significant of which are expected loss ratios and loss development patterns and the Company relies on historical loss experience in establishing these assumptions. In establishing expected loss ratios for the insurance segment, consideration is given to a number of other factors, including exposure trends, rate adequacy on new and renewal business, ceded reinsurance costs, changes in claims emergence and the Company's underwriters’ view of terms and conditions in the market environment. For the reinsurance segment, expected loss ratios are based on a contract-by-contract review, which considers information provided by clients together with estimates provided by the Company's underwriters and actuaries about the impact of changes in pricing, terms and conditions and coverage. Market experience for some lines of business as compiled and analyzed by an independent actuarial firm is also considered, as appropriate.
Reserving for Catastrophic Events

The Company cannot estimate losses from widespread catastrophic events, such as hurricanes and earthquakes, using the traditional actuarial methods described above. The magnitude and complexity of losses associated with certain of these events inherently increase the level of uncertainty and, therefore, the level of management judgment involved in arriving at estimated net reserves for losses and loss expenses. As a result, actual losses for these events may ultimately differ materially from the Company's current estimates.
Net reserves for losses and loss expenses related to catastrophes represent the Company's best estimate of losses and loss expenses that have been incurred at December 31, 2024. The determination of these net reserves for losses and loss expenses is estimated by management after a catastrophe occurs by completing an in-depth analysis of individual contracts which may potentially have been impacted by the catastrophic event. This in-depth analysis may rely on several sources of information including:
estimates of the size of insured industry losses from the catastrophic event and the Company's corresponding market share;
a review of the Company's portfolio of contracts to identify those contracts which may be exposed to the catastrophic event;
a review of the Company's claims notifications
a review of modeled loss estimates based on information previously reported by customers and brokers, including exposure data obtained during the underwriting process;
a review of the coverage provided by the Company's ceded reinsurance;
discussions of the impact of the event with customers and brokers; and
catastrophe bulletins published by various independent statistical reporting agencies.
A blend of these information sources is generally used to arrive at aggregate estimates of the ultimate losses arising from these catastrophic events.
While the Company believes its estimate of net reserves for losses and loss expenses is adequate for losses and loss expenses that have been incurred at December 31, 2024 based on current facts and circumstances, the Company monitors changes in paid and incurred losses in relation to each catastrophe in subsequent reporting periods and adjustments are made to estimates of ultimate losses for each event if there are developments that are different from previous expectations. Adjustments are recorded in the period in which they are identified. Actual losses for these events may ultimately differ materially from the Company's current estimates.
Selection of Reported Reserves – Management’s Best Estimate
The Company's loss reserving process involves the collaboration of its underwriting, claims, actuarial, ceded reinsurance and finance departments, including multiple committee meetings and culminates with the approval of a single point best estimate by the Company's Group Reserving Committee, which comprises senior management. In selecting this best estimate, management considers actuarial estimates and applies informed judgment regarding qualitative factors that may not be fully captured in these actuarial estimates. Such factors include, but are not limited to, the timing of the emergence of claims, volume and complexity of claims, social and judicial trends, potential severity of individual claims and the extent of Company historical loss data versus industry benchmark information. While these qualitative factors are considered in arriving at the point estimate, no specific provisions for qualitative factors are established.

Reserve for Losses and Loss Expenses

Reserve for losses and loss expenses comprise the following:
At December 31,20242023
Reserve for reported losses and loss expenses$5,433,903 $5,559,261 
Reserve for losses incurred but not reported11,785,026 10,874,757 
Reserve for losses and loss expenses$17,218,929 $16,434,018 
Reserve Roll-forward
The following table presents a reconciliation of the Company's beginning and ending gross reserves for losses and loss expenses and net reserves for unpaid losses and loss expenses:
Year ended December 31,202420232022
Gross reserve for losses and loss expenses, beginning of year$16,434,018 $15,168,863 $14,653,094 
Less reinsurance recoverable on unpaid losses and loss expenses, beginning of year(6,323,083)(5,831,172)(5,017,611)
Net reserve for unpaid losses and loss expenses, beginning of year10,110,935 9,337,691 9,635,483 
Net incurred losses and loss expenses related to:
Current year3,182,810 2,981,220 3,267,943 
Prior years(24,323)411,882 (25,533)
 3,158,487 3,393,102 3,242,410 
Net paid losses and loss expenses related to:
Current year(538,709)(488,016)(457,857)
Prior years(2,360,100)(2,185,588)(2,397,213)
 (2,898,809)(2,673,604)(2,855,070)
Foreign exchange and other7,419 53,746 (685,132)
Net reserve for unpaid losses and loss expenses, end of year10,378,032 10,110,935 9,337,691 
Reinsurance recoverable on unpaid losses and loss expenses, end of year6,840,897 6,323,083 5,831,172 
Gross reserve for losses and loss expenses, end of year$17,218,929 $16,434,018 $15,168,863 
The Company writes business with loss experience generally characterized as low frequency and high severity in nature, which can result in volatility in its financial results. During 2024, 2023 and 2022, the Company recognized catastrophe and weather-related losses, net of reinstatement premiums, of $226 million, $138 million and $403 million.
On September 22, 2023, the Company entered into a retrocession reinsurance agreement with a third-party reinsurer which was deemed to have met the established criteria for retroactive reinsurance accounting. At December 31, 2023, foreign exchange and other included an increase in reinsurance recoverable on unpaid losses of $74 million related to this transaction.
On December 9, 2022, the Company entered into loss portfolio transfer reinsurance agreements with a third-party reinsurer which were deemed to have met the established criteria for retroactive reinsurance accounting. At December 31, 2022, foreign exchange and other included an increase in reinsurance recoverable on unpaid losses of $422 million related to this transaction.
Estimates for Catastrophe Events
At December 31, 2024, net reserves for losses and loss expenses included estimated amounts for numerous catastrophe events. The magnitude and complexity of losses arising from certain of these events inherently increase the level of uncertainty and, therefore, the level of management judgment involved in arriving at estimated net reserves for losses and loss expenses. These events include Hurricane Milton and Hurricane Helene in 2024, Cyclone Gabrielle in 2023, Hurricane Ian, Winter Storm Elliot, June European Convective Storms, the Russia-Ukraine war and COVID-19 in 2022. As a result, actual losses for these events may ultimately differ materially from the Company's current estimates.
Prior Year Reserve Development
The Company's net favorable (adverse) prior year reserve development arises from changes to estimates for losses and loss expenses related to loss events that occurred in previous calendar years. The following table presents net favorable (adverse) prior year reserve development by segment:
Favorable (Adverse)
Insurance ReinsuranceTotal
Year ended December 31, 2024$16,209 $8,114 $24,323 
Year ended December 31, 2023$(176,353)$(235,529)$(411,882)
Year ended December 31, 2022$16,350 $9,183 $25,533 
The following sections provide further details on net favorable (adverse) prior year reserve development by segment, line of business and accident year.
Insurance Segment:
Favorable (Adverse)
Years ended December 31,202420232022
Property $17,718 $16,195 $52,512 
Accident and health4,191 (10,236)(12,856)
Marine and aviation(10,656)26,977 27,927 
Cyber 35,579 8,416 
Professional lines (41,243)(29,093)
Credit and political risk4,956 31,691 24,361 
Liability (235,316)(54,917)
Total$16,209 $(176,353)$16,350 

In 2024, we recognized $16 million of net favorable prior year reserve development, the principal components of which were:

$18 million of net favorable prior year reserve development on property business primarily due to better than expected loss emergence mainly related to the 2022 accident year.

$5 million of net favorable prior year reserve development on credit and political risk business primarily due to better than expected loss emergence related to 2013 and older accident years and 2019 through 2022 accident years.

$4 million of net favorable prior year development on accident and health business primarily due to better than expected loss emergence related to pet insurance business.
$11 million of net adverse prior year reserve development on marine and aviation business primarily due to an increase in the loss estimate attributable to a specific large claim related to the 2019 accident year.

In 2023, we recognized $176 million of net adverse prior year reserve development, the principal components of which were:

$235 million of net adverse prior year reserve development on liability business primarily due to reserve strengthening within the U.S. primary casualty book of business mainly related to 2022 and older accident years and U.S. programs books of business mainly related to 2017 through 2022 accident years. The reserve strengthening was attributable to updated trend assumptions, emerging development patterns and new industry data reflecting the impact of current economic and social inflation trends in the U.S. casualty market.

$41 million of net adverse prior year reserve development on professional lines business primarily due to reserve strengthening within the U.S. financial institutions, U.S. commercial management solutions, U.S. design professional and environmental, and the international book of business related to 2019 and older accident years, and increases in loss estimates attributable to specific large claims within the international book of business related to 2012 and older accident years.

$10 million of net adverse prior year development on accident and health business primarily due to reserve strengthening within the international book of business mainly related to the 2021 and 2022 accident years.

$36 million of net favorable prior year reserve development on cyber business primarily due to better than expected loss emergence related to most accident years, partially offset by increases in loss estimates attributable to specific large claims related to the 2020 accident year.

$32 million of net favorable prior year reserve development on credit and political risk business primarily due to a decrease in the loss estimate attributable to a specific large claim related to the 2020 accident year and better than expected loss emergence related to several accident years.

$27 million of net favorable prior year reserve development on marine and aviation business primarily due to better than expected loss emergence attributable to the marine cargo and aviation books of business related to several accident years and better than expected loss emergence attributable to several catastrophe events.

$16 million of net favorable prior year reserve development on property business primarily due to better than expected loss emergence mainly related to 2017 through 2019 accident years and better than expected loss emergence attributable to 2022 catastrophe events, partially offset by increases in loss estimates attributable to two specific large claims within the E&S book of business related to the 2016 and 2022 accident years.

In 2022, we recognized $16 million of net favorable prior year reserve development, the principal components of which were:

$53 million of net favorable prior year reserve development on property business primarily due to better than expected loss emergence attributable to 2018 and 2020 catastrophe events and decreases in loss estimates attributable to specific large claims related to 2012 and older accident years.

$28 million of net favorable prior year reserve development on marine and aviation business primarily due to better than expected loss emergence attributable to the marine cargo and specie, and marine offshore energy books of business mainly related to the 2018, 2019 and 2021 accident years, and better than expected loss emergence attributable to aviation business mainly related to the 2021 accident year.

$24 million of net favorable prior year reserve development on credit and political risk business primarily due to better than expected loss emergence mainly related to 2017 through 2021 accident years.
$8 million of net favorable prior year reserve development on cyber business primarily due to better than expected loss emergence mainly related to 2020 and older accident years, partially offset by reserve strengthening related to the 2021 accident year.

$55 million of net adverse prior year reserve development on liability business primarily due to reserve strengthening within the U.S. programs book of business mainly related to 2016 through 2021 accident years, and the U.S. primary casualty book of business mainly related to 2015 through 2018 and the 2021 accident years.

$29 million of net adverse prior year reserve development on professional lines business primarily due to reserve strengthening within the U.S. commercial management solutions book of business mainly related to the 2015, 2018 and 2019 accident years.

$13 million of net adverse prior year development on accident and health business primarily due to reserve strengthening mainly related to 2019 through 2021 accident years.
Reinsurance Segment:
Favorable (Adverse)
Years ended December 31,202420232022
Accident and health$ $29,947 $14,199 
Agriculture 10,781 11,703 
Marine and aviation4,111 12,595 2,597 
Professional lines (92,181)(54,820)
Credit and surety4,003 8,306 43,567 
Motor (9,653)18,161 
Liability (262,114)(58,148)
Run-off lines
Catastrophe 46,297 (504)
Property 15,225 42,523 
Engineering 5,268 (10,095)
Total run-off lines 66,790 31,924 
Total$8,114 $(235,529)$9,183 
In 2024, we recognized $8 million of net favorable prior year reserve development, the principal components of which were:

$4 million of net favorable prior year reserve development on marine and aviation business primarily due to better than expected loss emergence mainly related to the 2022 accident year.

$4 million of net favorable prior year reserve development on credit and surety business primarily due to better than expected loss emergence attributable to the mortgage book of business mainly related to the 2020 accident year.
In 2023, we recognized $236 million of net adverse prior year reserve development, the principal components of which were:
$262 million of net adverse prior year reserve development on liability business primarily due to reserve strengthening within the U.S. casualty and U.S. multiline/regional books of business related to all accident years. The reserve strengthening was attributable to updated trend assumptions, emerging development patterns and new industry data reflecting the impact of current economic and social inflation trends in the U.S. casualty market.
$92 million of net adverse prior year reserve development on professional lines business primarily due to reserve strengthening within the U.S. proportional book of business mainly related to 2019 and older accident years, partially offset by better than expected loss emergence mainly related to the 2021 and 2022 accident years.

$10 million of net adverse prior year reserve development on motor business primarily due to reserve strengthening to reflect increased estimates of future loss trend due to inflation and reserve strengthening attributable to the proportional book of business mainly related to 2018 through 2022 accident years.
$30 million of net favorable prior year reserve development on accident and health business primarily due to better than expected loss emergence mainly related to 2018 through 2021 accident years.

$13 million of net favorable prior year reserve development on marine and aviation business primarily due to better than expected loss emergence mainly related to the 2021 and 2022 accident years.
$11 million of net favorable prior year reserve development on agriculture business primarily due to better than expected loss emergence mainly related to the 2022 accident year.

$8 million of net favorable prior year reserve development on credit and surety business primarily due to better than expected loss emergence attributable to the international credit and mortgage books of business mainly related to the 2018 and 2019 accident years and the 2021 and 2022 accident years, partially offset by increases in loss estimates attributable to specific large claims related to the 2020 accident year.

Run-off lines

$46 million of net favorable prior year reserve development on catastrophe business primarily due to better than expected loss emergence mainly attributable to 2022 events.

$15 million of net favorable prior year reserve development on property business primarily due to better than expected loss emergence mainly attributable to 2022 catastrophe events.

$5 million of net favorable prior year reserve development on engineering business primarily due to better than expected loss emergence mainly related to older accident years.

In 2022, we recognized $9 million of net favorable prior year reserve development, the principal components of which were:

$44 million of net favorable prior year reserve development on credit and surety business primarily due to better than expected loss emergence mainly related to 2015 through 2021 accident years, most notably within the mortgage book of business related to the 2020 and 2021 accident years.

$18 million of net favorable prior year reserve development on motor business primarily due to better than expected loss emergence mainly related to 2017 through 2020 accident years.

$14 million of net favorable prior year reserve development on accident and health business primarily due to better than expected loss emergence mainly related to 2019 through 2021 accident years.

$12 million of net favorable prior year reserve development on agriculture business primarily due to better than expected loss emergence mainly related to the 2019 and 2021 accident years.

$58 million of net adverse prior year reserve development on liability business primarily due to increases in loss estimates attributable to specific large claims related to the 2018 and 2021 accident years and reserve strengthening within the U.S. non-proportional book of business related to 2016 through 2019 accident years.

$55 million of net adverse prior year reserve development on professional lines business primarily due to increases in loss estimates attributable to one cedant related to several accident years, and reserve strengthening within the U.S. public D&O proportional book of business related to 2017 and older accident years.

Run-off lines

$43 million of net favorable prior year reserve development on property business primarily due to better than expected loss emergence attributable to 2017 through 2021 catastrophe events and better than expected attritional loss emergence related to the 2021 accident year.

$10 million of net adverse prior year reserve development on engineering business primarily due to increases in loss estimates attributable to specific large claims mainly related to the 2011, 2018 and 2019 accident years.
Net Incurred and Paid Claims Development Tables by Accident Year
The following tables present net incurred and paid claims development by accident year, total incurred-but-not-reported liabilities plus expected development on reported claims, cumulative reported claims frequency and average annual percentage payout of incurred claims by age for each line of business. The loss development tables are presented on an accident year basis for each line of business in the insurance and reinsurance segments. The Company does not discount reserves for losses and loss expenses.
Non-U.S. dollar denominated loss data is converted to U.S. dollar at the rates of exchange in effect at the balance sheet date for material underlying currencies. Fluctuations in foreign currency exchange rates may cause material shifts in loss development. Reserves for losses and loss expenses disclosed in the consolidated balance sheets are also remeasured using the rates of exchange in effect at the balance sheet date.
There are many considerations in establishing net reserves for losses and loss expenses. An attempt to evaluate net reserves for losses and loss expenses using solely the paid losses and claim counts presented in these tables could be misleading. When projecting net reserves for losses and loss expenses, the Company relies on several inputs in addition to the information presented in this disclosure including case incurred loss projections, changes in mix of business, external trends, and additional qualitative information. The Company cautions against mechanical application of standard actuarial methodologies to project ultimate losses using data presented in this disclosure.
Insurance Segment
The reporting of cumulative claims frequency for the lines of business within the insurance segment has been measured by counting the number of unique claim references including claim references assigned to nil and nominal case reserves. Claim references are grouped by claimant by loss event for each line of business. For certain insurance facilities and business produced by managing general agents where underlying data is reported to the Company in an aggregated format, the information necessary to provide cumulative claims frequency is not available therefore reporting of claims frequency is deemed to be impracticable.
Insurance Property
The property line of business provides physical loss or damage, business interruption and machinery breakdown cover for virtually all types of property, including commercial buildings, residential premises, construction projects, property in transit, onshore renewable energy installations, and physical damage and business interruption following an act of terrorism. This line of business includes primary and excess risks, some of which are catastrophe-exposed.
In general, reporting and payment patterns are relatively short although they can be volatile due to the incidence of catastrophe events.
Insurance property
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$207,189 $199,448 $191,577 $189,373 $186,032 $187,860 $177,908 $180,172 $180,785 $184,012 $1,053 4,199
2016261,565 284,462 276,891 262,436 256,514 256,766 256,192 261,379 260,698 (854)6,685
2017789,318 694,953 682,582 673,336 668,663 668,986 663,510 662,072 11,091 10,117
2018600,141 629,218 608,937 601,674 600,469 591,064 585,484 5,167 9,701
2019368,594 357,615 349,495 360,367 343,816 343,852 1,904 9,630
2020644,750 627,229 575,827 584,608 590,238 15,480 12,528
2021375,981 370,445 366,781 366,639 10,732 7,943
2022411,156 413,181 396,296 27,546 7,707
2023395,636 392,842 95,149 7,143
2024539,252 274,741 6,578
Total$4,321,385 
Insurance property
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$67,399 $144,389 $165,268 $178,896 $178,566 $184,856 $176,079 $180,900 $180,576 $182,683 
201682,296 204,637 240,568 248,054 248,118 252,951 250,353 256,535 260,805 
2017190,148 509,202 616,838 644,936 639,939 629,525 641,640 642,182 
2018218,293 461,816 554,132 564,129 581,594 567,762 576,747 
2019145,556 251,877 298,564 335,077 323,935 328,429 
2020181,138 420,774 474,714 523,474 553,239 
2021133,671 284,332 319,737 338,393 
202296,815 259,261 323,805 
202390,343 206,885 
2024111,368 
Total3,524,536 
All outstanding liabilities before 2015, net of reinsurance13,825 
Liabilities for claims and claim adjustment expenses, net of reinsurance$810,674 
Insurance property
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
31.2%40.2%13.2%5.7%0.6%0.5%(0.6%)1.7%0.7%1.1%
Insurance Accident and Health
The accident and health line of business includes personal accident, travel insurance and specialty health products for employer and affinity groups, and pet insurance.
In general, reporting and payment patterns are relatively short although they can be volatile due to the incidence of catastrophe events. An increase in limited benefits medical business written in 2017 resulted in a significant increase in reported claims observed in that year and subsequent years.
Insurance accident and health
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$70,003 $68,570 $65,066 $63,278 $63,844 $63,527 $62,860 $63,519 $60,850 $60,933 $1,075 44,138
201684,654 84,824 85,219 86,343 86,029 87,038 86,822 86,249 85,654 860 87,001
2017113,374 119,968 117,761 115,848 115,913 115,798 116,916 117,082 74 688,000
2018110,256 114,418 113,478 111,552 112,563 113,253 114,193 130 745,012
201973,130 74,067 64,562 68,028 67,110 69,578 556 675,633
202069,137 62,944 66,164 62,922 64,902 555 718,518
202168,873 70,639 76,918 75,036 1,664 440,175
202297,576 98,228 95,259 2,660 400,429
2023170,186 163,983 19,627 406,521
2024207,466 74,872 365,749
Total$1,054,086 
Insurance accident and health
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$31,140 $56,263 $59,293 $60,154 $61,163 $61,032 $61,684 $61,775 $59,672 $59,820 
201641,127 78,239 82,003 82,836 83,897 84,288 84,989 84,125 84,869 
201762,733 108,219 113,393 114,788 115,890 115,070 116,933 117,122 
201861,218 105,324 107,655 111,312 112,202 113,014 114,104 
201944,652 60,623 62,033 66,971 66,828 68,263 
202036,035 51,481 59,608 57,944 61,786 
202138,828 60,470 68,183 69,489 
202245,663 80,164 87,242 
202393,765 135,134 
2024122,628 
Total920,457 
All outstanding liabilities before 2015, net of reinsurance
656 
Liabilities for claims and claim adjustment expenses, net of reinsurance$134,285 
Insurance accident and health
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
54.2%33.2%6.0%1.9%1.7%0.5%1.1%(0.2%)(1.3%)0.2%
Insurance Marine and Aviation
The marine line of business provides cover for a range of exposures including offshore energy, renewable offshore energy, cargo, liability including kidnap and ransom, fine art, specie, and hull war. Offshore energy coverages include physical damage, business interruption, operator's extra expense and liability coverage for all aspects of offshore upstream energy from exploration and construction through the operation and distribution phases.

The complex nature of claims arising under marine policies tends to result in reporting and payment patterns that are longer than those of the property line of business with marine liability exhibiting the longest reporting and payment patterns as claims involve passengers and third parties. Exposure to natural perils such as windstorm and earthquake can result in volatility.
The aviation line of business provides cover for hull and liability, and specific war cover primarily for passenger airlines but also for cargo operations, general aviation operations, airports, aviation authorities, security firms and product manufacturers.
The claims reporting pattern varies by insurance coverage provided. Losses arising from war or terrorism and damage to hulls of aircraft are generally reported quickly compared with liability claims which involve passengers and third parties and generally exhibit longer reporting and payment patterns.
Insurance marine and aviation
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$186,023 $164,397 $159,304 $151,503 $138,907 $144,418 $143,385 $143,359 $141,862 $141,557 $4,316
2016115,442 111,630 109,092 101,322 100,703 99,830 100,732 101,680 100,809 2,930 4,898
2017260,225 227,207 224,246 222,060 213,940 213,545 212,002 211,499 5,926 8,589
2018234,768 251,517 237,372 230,422 223,605 225,057 225,769 11,695 8,787
2019213,917 208,026 210,690 223,032 221,512 246,540 4,556 7,755
2020207,122 178,537 161,953 163,264 167,229 9,134 6,533
2021238,454 219,002 201,232 222,356 20,126 6,922
2022263,742 254,138 255,744 68,596 7,650
2023297,529 261,711 99,643 7,266
2024341,298 185,817 6,103
Total$2,174,512 
Insurance marine and aviation
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$29,464 $68,918 $123,818 $128,652 $131,418 $134,176 $140,256 $140,443 $140,449 $140,441 
201622,868 50,881 82,738 89,721 91,648 93,576 96,663 97,321 96,224 
201734,748 104,908 137,887 169,479 178,013 181,766 193,220 198,539 
201846,694 121,096 156,641 169,862 181,261 193,550 199,341 
201953,526 101,596 143,642 168,768 176,353 189,630 
202044,330 83,545 105,145 117,734 131,309 
202126,424 68,306 106,333 144,284 
202229,699 99,980 138,256 
202336,159 91,653 
202462,738 
Total1,392,415 
All outstanding liabilities before 2015, net of reinsurance13,787 
Liabilities for claims and claim adjustment expenses, net of reinsurance$795,884 
Insurance marine and aviation
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
18.5%25.8%20.5%9.4%4.0%3.3%3.9%1.1%(0.6%)—%
Insurance Cyber

The cyber line of business provides cover for cyber, technology errors and omissions, media and miscellaneous professional liability. Cover is provided for a range of risks including data recovery and bricking, cyber-crime, liability and regulatory actions, business interruption, extortion, reputational harm, Payment Card Industry Data Security Standard and media liability.

Typically, this line of business takes longer to develop but specific first party coverages tend to develop more quickly than third party coverages.
Insurance cyber
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$65,231 $63,595 $63,066 $51,250 $50,357 $50,758 $52,526 $49,795 $48,042 $48,036 $2,226 1,428
201658,741 56,565 58,261 40,266 37,322 29,929 27,873 25,258 25,254 1,079 1,671
201753,187 50,794 56,783 51,931 50,910 48,696 48,343 46,036 (4)1,817
201833,429 31,966 33,962 30,558 26,168 23,902 29,447 1,845 2,156
201954,237 56,994 80,098 80,157 71,246 63,767 3,608 2,904
2020113,305 104,869 101,604 124,751 133,525 24,605 2,880
2021124,709 133,593 104,732 105,722 21,145 2,450
2022128,483 119,436 119,484 61,903 1,766
2023126,838 126,343 57,395 2,336
2024158,180 138,542 1,325
Total$855,794 
Insurance cyber
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$5,572 $15,333 $25,544 $28,501 $30,865 $39,470 $42,515 $43,635 $45,432 $45,318 
20161,348 4,637 14,141 18,502 21,333 23,136 23,207 24,054 24,054 
20179,354 19,165 28,331 35,897 38,029 40,554 39,997 47,274 
20182,171 7,327 9,874 14,790 19,226 18,329 26,263 
20192,764 20,249 31,445 58,696 54,986 55,026 
202017,700 49,529 62,548 81,129 102,650 
202124,077 65,332 74,856 82,803 
20227,796 37,446 52,479 
20239,094 45,086 
202411,906 
Total492,859 
All outstanding liabilities before 2015, net of reinsurance
7,614 
Liabilities for claims and claim adjustment expenses, net of reinsurance$370,549 
Insurance cyber
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
10.6%24.0%17.1%17.2%7.7%5.5%8.1%7.2%1.9%(0.2%)
Insurance Professional Lines
The professional lines line of business provides directors’ and officers’ liability, errors and omissions liability, employment practices liability, fiduciary liability, crime, professional indemnity, medical malpractice and other financial insurance related covers for public and private commercial enterprises, financial institutions, not-for-profit organizations and other professional service providers. This business is predominantly written on a claims-made basis.
Typically, this line of business is anticipated to exhibit longer reporting and payment patterns than most other insurance lines of business.
Insurance professional lines
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$308,206 $308,832 $315,378 $301,759 $288,635 $271,774 $270,615 $281,645 $280,054 $285,261 $12,111 9,662
2016287,119 291,739 295,992 314,273 326,544 336,376 337,725 354,094 359,445 21,448 10,949
2017336,606 339,010 371,856 372,365 388,467 386,243 390,818 395,866 37,337 12,966
2018323,638 339,960 388,834 419,568 445,299 464,430 467,834 32,176 15,537
2019345,193 360,720 375,361 408,326 455,966 466,546 74,818 14,793
2020320,300 318,886 299,016 290,925 292,430 92,856 9,634
2021375,982 366,527 323,579 320,376 157,986 8,656
2022457,637 443,592 437,668 297,452 8,740
2023438,129 440,324 335,563 10,252
2024488,514 459,342 7,556
Total$3,954,264 
Insurance professional lines
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$14,128 $51,028 $110,043 $138,151 $169,386 $199,105 $211,577 $223,040 $247,794 $253,620 
201614,341 65,656 130,951 171,190 209,142 233,400 274,502 288,796 315,673 
201711,401 51,055 107,721 165,829 196,246 266,159 287,549 313,285 
201818,147 74,121 141,470 203,168 263,460 333,899 380,200 
201924,714 75,980 132,159 204,491 287,110 333,147 
20208,542 43,600 96,537 124,128 168,911 
20219,677 38,157 82,947 126,636 
202210,815 45,645 100,835 
202312,057 55,586 
202415,815 
Total2,063,708 
All outstanding liabilities before 2015, net of reinsurance143,974 
Liabilities for claims and claim adjustment expenses, net of reinsurance$2,034,530 
Insurance professional lines
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
3.5%11.0%15.5%12.5%12.5%12.0%7.8%4.8%8.1%2.0%
Insurance Credit and Political Risk
The credit and political risk line of business provides credit and political risk insurance products for banks, commodity traders, corporations and multilateral and export credit agencies. Cover is provided for a range of risks including sovereign and corporate credit default, political violence, currency inconvertibility and non-transfer, expropriation, aircraft non-repossession and contract frustration due to political events. Surety bonds are also provided to large corporate and commercial clients and to mid to large sized construction clients.
The credit insurance coverage is primarily for lenders seeking to mitigate the risk of non-payment from their borrowers. In order to claim compensation under a credit insurance contract, the insured (most often a bank) cannot assign, without the Company's prior agreement, the insured contract (most often a loan) to any third-party and is normally obliged to hold a material portion of insured asset on their books, unhedged and uninsured. Claims for this business tend to be characterized by their severity risk, as opposed to their frequency risk.
Given the nature of the business, under the notification provisions of credit insurance policies issued by the Company, it anticipates being advised of an insured event within a relatively short time period. Consequently, the Company generally estimates ultimate losses based on a contract-by-contract analysis which considers the contracts’ terms, the facts and circumstances of underlying loss events and qualitative input from claims managers. Despite notification, credit and political risk claim reporting and payment patterns are anticipated to be volatile and can take longer to develop due to the complex nature of claims and the potential additional time that may be required to realize subrogation assets.

Insurance credit and political risk
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$30,329 $30,368 $27,524 $26,012 $25,930 $24,851 $24,189 $23,309 $23,309 $23,309 $— 2
201643,327 45,899 43,409 43,980 27,766 26,785 25,705 25,705 25,703 (2)2
201747,743 32,467 25,783 18,118 15,867 10,904 8,404 7,744 3,167 4
201842,339 33,166 32,057 24,093 20,464 23,774 24,379 5,084 2
201952,570 80,386 75,270 73,703 70,922 69,499 10,431 33
202060,857 69,650 60,212 49,018 47,927 18,124 44
202142,063 36,817 26,140 26,769 12,908 24
202245,035 44,078 43,030 34,088 27
202358,702 59,525 40,167 31
202471,968 67,838 20
Total$399,853 
Insurance credit and political risk
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$— $23,309 $23,309 $23,309 $23,309 $23,309 $23,309 $23,309 $23,309 $23,309 
2016— 25,705 25,705 25,705 25,705 25,705 25,705 25,705 25,705 
2017397 3,985 9,138 11,573 10,786 10,237 8,514 5,940 
20185,327 13,300 15,299 11,376 19,486 23,362 22,928 
201915,859 46,227 53,489 56,682 54,747 53,948 
20209,416 88,017 55,084 50,349 50,018 
20212,769 (378)8,207 12,683 
20222,798 8,096 7,007 
20232,738 16,261 
20244,019 
Total221,818 
All outstanding liabilities before 2015, net of reinsurance5,977 
Liabilities for claims and claim adjustment expenses, net of reinsurance$184,012 
Insurance credit and political risk
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
9.6%56.7%5.8%3.8%3.3%1.5%(6.0%)(11.1%)—%—%
Insurance Liability
The liability line of business primarily targets primary and low to mid-level excess and umbrella commercial liability, and environmental liability risks in the U.S. wholesale markets in addition to primary and excess of loss employers, public, and products liability business predominately in the U.K. Target industry sectors include construction, manufacturing, transportation and trucking and other services.
Typically, this line of business is anticipated to exhibit longer claim reporting and payment patterns than most other insurance lines of business and claims are often reported and ultimately paid or settled years, or even decades, after the related loss events occur.
Insurance liability
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$128,433 $127,087 $137,188 $164,685 $182,354 $187,650 $186,575 $187,816 $189,335 $194,101 $21,585 6,886
2016124,296 130,074 128,697 127,257 119,989 119,993 125,396 124,751 124,707 11,666 7,755
2017166,690 165,181 183,687 199,054 203,242 213,374 249,403 247,666 27,690 8,903
2018166,951 167,040 189,916 203,849 215,235 250,910 258,462 34,684 8,731
2019191,681 192,509 221,935 236,977 299,503 300,576 42,047 8,398
2020223,954 224,321 230,122 248,412 245,534 54,701 6,408
2021231,577 244,781 301,010 292,933 75,781 7,246
2022322,623 356,752 357,079 162,714 8,258
2023363,821 360,192 255,535 7,085
2024379,635 351,221 3,727
Total$2,760,885 
Insurance liability
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$5,436 $22,200 $39,394 $92,350 $119,836 $140,484 $150,293 $158,595 $162,235 $166,225 
20166,299 23,211 36,317 56,319 66,157 79,396 95,615 102,588 106,095 
20175,354 29,185 58,560 114,856 142,497 167,554 189,184 201,124 
20189,252 34,843 72,057 118,847 158,255 188,416 200,368 
20197,787 39,694 83,412 138,666 191,870 223,818 
20208,129 25,094 75,733 118,034 155,974 
202113,384 51,736 103,537 166,205 
202213,191 53,365 124,788 
20239,829 54,318 
202412,241 
Total1,411,156 
All outstanding liabilities before 2015, net of reinsurance59,273 
Liabilities for claims and claim adjustment expenses, net of reinsurance$1,409,002 
Insurance liability
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
3.4%10.7%14.8%20.2%13.6%10.7%7.9%4.9%2.4%2.1%
Reinsurance Segment
The presentation of net incurred and paid claims development tables by accident year for the reinsurance segment is challenging due to the need to allocate loss information related to proportional treaties to the appropriate accident years. Information related to proportional treaty reinsurance contracts is generally submitted to the Company via quarterly bordereaux reporting by underwriting year, with a supplemental listing of large losses. Large losses can be allocated to the corresponding accident years accurately. The remaining losses can generally only be allocated to accident years based on estimated premiums earned and loss reporting patterns. To the extent management’s assumptions and allocation procedures differ from the actual loss development patterns, the actual loss development may differ materially from the net incurred and paid claims development presented in the tables below.
The reporting of cumulative claims frequency for the lines of business within the reinsurance segment is deemed to be impracticable as the information necessary to provide cumulative claims frequency for these lines of business is not available to the Company.
Reinsurance Accident and Health
The accident and health line of business includes personal accident, specialty health, accidental death, travel, life and disability reinsurance products which are offered on a proportional and catastrophic or per life excess of loss basis.
In general, reporting and payment patterns are relatively short although they can be volatile due to the incidence of catastrophe events.
Reinsurance accident and health
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$93,754 $100,350 $93,862 $93,627 $92,906 $93,243 $92,251 $92,221 $92,966 $92,914 $84 
2016170,604 191,077 188,189 189,806 189,280 190,290 190,190 190,319 190,971 655 
2017183,761 189,292 183,173 182,013 183,023 182,973 181,916 182,326 384 
2018193,622 200,151 197,880 200,611 199,949 196,940 197,152 1,119 
2019217,364 211,873 207,308 204,907 198,928 199,155 1,108 
2020226,693 220,449 213,245 199,261 198,843 504 
2021231,917 226,777 222,084 218,106 3,442 
2022267,051 262,981 256,577 19,738 
2023242,835 251,034 43,093 
2024215,960 77,080 
Total$2,003,038 
Reinsurance accident and health
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$23,392 $77,212 $88,583 $91,789 $91,895 $92,362 $93,787 $93,599 $92,328 $92,314 
201650,017 149,814 180,891 187,052 189,036 188,632 189,558 189,146 189,131 
201779,215 156,941 171,794 178,569 179,075 179,725 179,491 179,715 
201872,826 164,972 191,414 190,959 194,064 194,539 194,680 
201967,755 169,294 195,595 196,317 194,411 199,235 
202081,783 171,822 210,093 191,899 192,168 
202168,549 179,195 209,615 212,355 
2022101,488 213,363 234,448 
2023130,720 199,466 
2024123,147 
Total1,816,659 
All outstanding liabilities before 2015, net of reinsurance
1,291 
Liabilities for claims and claim adjustment expenses, net of reinsurance$187,670 
Reinsurance accident and health
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
38.7%46.4%13.1%0.4%0.4%0.7%0.5%(0.1%)(0.7%)—%
Reinsurance Agriculture
The agriculture line of business provides protection for risks associated with the production of food and fiber on a global basis for primary insurance companies writing multi-peril crop insurance, crop hail, and named peril covers, as well as custom risk transfer mechanisms for agricultural dependent industries with exposures to crop yield and/or price deviations. This business is written on a proportional and aggregate stop loss reinsurance basis.
In general, reporting and payment patterns are relatively short although they can be volatile due to the incidence of extreme weather events and in some territories take longer to settle due to government involvement in the loss adjustment process.
Reinsurance agriculture
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$103,144 $95,576 $95,321 $95,308 $95,314 $95,492 $95,476 $95,608 $96,225 $96,287 $(3)
2016123,359 117,045 110,207 108,795 109,042 108,219 108,167 108,912 108,701 14 
2017151,526 144,159 138,274 139,344 138,810 137,342 136,483 133,371 36 
2018140,830 147,182 140,727 140,457 139,823 142,610 146,050 399 
2019182,793 185,089 187,599 183,213 182,923 184,383 323 
202062,506 62,636 63,702 61,801 59,833 153 
202169,694 61,057 57,608 56,784 3,740 
2022101,001 91,299 90,378 3,573 
2023103,003 104,308 45,157 
202490,163 82,981 
Total$1,070,258 
Reinsurance agriculture
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$1,716 $65,845 $92,954 $94,511 $94,848 $95,442 $95,431 $95,586 $96,198 $96,237 
20169,489 61,772 107,559 109,092 108,564 108,324 108,364 108,915 108,609 
20177,444 124,429 137,338 138,468 137,308 137,255 136,431 133,133 
20185,115 127,449 135,514 141,607 138,233 143,905 144,073 
201928,854 154,426 174,094 178,098 177,587 179,673 
202017,454 47,254 54,101 55,182 55,589 
20212,952 32,715 45,895 48,518 
202215,344 55,371 75,383 
202314,591 47,580 
20243,654 
Total892,449 
All outstanding liabilities before 2015, net of reinsurance
162 
Liabilities for claims and claim adjustment expenses, net of reinsurance$177,971 
Reinsurance agriculture
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
10.5%59.2%19.1%2.4%(0.5%)1.1%(0.1%)(0.6%)0.2%—%
Reinsurance Marine and Aviation
The marine line of business includes specialty marine exposures such as cargo, hull, pleasure craft, marine liability, inland marine and offshore energy. The principal perils covered by policies in this portfolio include physical loss, damage and/or liability arising from natural perils of the seas or land, man-made events including fire and explosion, stranding/sinking/salvage, pollution, shipowners and maritime employers liability. This business is written on a non-proportional and proportional basis.
The aviation line of business provides cover for airline, aerospace and general aviation exposures. This business is written on a proportional and non-proportional basis. The Company exited Aviation business effective January 1, 2023.
Losses arising from marine and aviation lines of business are generally reported quickly with the exception of marine and aviation liability claims which tend to exhibit longer reporting and payment patterns as claims involve passengers and third parties.
Reinsurance marine and aviation
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$10,360 $9,193 $10,777 $14,938 $12,589 $12,220 $11,986 $11,937 $11,993 $11,964 $441 
201632,111 34,714 35,092 36,486 34,982 35,309 35,715 35,208 35,920 131 
201754,853 42,541 40,935 46,176 42,787 40,443 40,366 41,445 78 
201818,797 27,331 26,877 43,264 46,729 48,103 47,392 1,198 
201969,487 81,921 79,650 81,494 84,590 86,262 4,059 
202040,006 41,273 37,298 36,464 37,990 1,803 
202143,366 40,438 35,108 38,786 1,642 
202268,401 58,762 49,649 17,062 
202340,526 37,916 20,892 
202448,826 41,877 
Total$436,150 
Reinsurance marine and aviation
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$416 $2,646 $6,417 $8,620 $10,177 $10,972 $10,798 $10,879 $11,012 $11,274 
20162,626 18,704 25,747 29,664 32,375 33,422 34,013 34,223 34,605 
20172,674 23,370 28,664 33,578 36,600 36,708 37,610 39,064 
20181,776 10,815 24,223 30,639 34,252 37,601 39,599 
201910,672 27,031 34,246 52,675 67,673 72,288 
20203,983 16,455 23,525 29,316 32,332 
20215,407 12,160 20,118 27,671 
20227,732 18,402 24,732 
20231,472 6,902 
20242,045 
Total290,512 
All outstanding liabilities before 2015, net of reinsurance
3,706 
Liabilities for claims and claim adjustment expenses, net of reinsurance$149,344 
Reinsurance marine and aviation
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
8.2%26.4%19.1%15.8%10.1%4.4%1.6%1.6%1.1%2.2%
Reinsurance Professional Lines
The professional lines line of business provides protection for directors' and officers' liability, employment practices liability, medical malpractice, professional indemnity, cyber, and miscellaneous errors and omissions insurance risks. The underlying business is predominantly written on a claims-made basis. This business is written on a proportional and excess of loss basis.
Typically, this line of business is anticipated to exhibit longer claim reporting and payment patterns than most other reinsurance lines of business.
Reinsurance professional lines
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$211,361 $211,024 $213,232 $223,865 $230,444 $227,420 $233,925 $239,843 $250,896 $250,292 $15,211 
2016194,564 195,543 198,934 226,305 253,676 253,578 265,439 277,105 276,527 18,210 
2017154,215 154,560 160,679 176,245 185,849 208,425 237,237 237,500 27,326 
2018144,599 146,713 153,514 164,134 172,179 193,077 190,588 (677)
2019135,866 135,003 138,634 143,617 154,826 149,984 15,699 
2020138,881 138,846 133,815 131,679 135,632 55,500 
2021147,464 139,462 134,870 135,793 77,868 
2022168,535 152,352 152,014 99,800 
2023135,093 135,427 106,522 
2024106,558 96,010 
Total$1,770,315 
Reinsurance professional lines
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$3,134 $13,502 $41,440 $79,127 $111,504 $131,185 $151,960 $169,894 $183,371 $199,230 
20161,752 20,397 52,347 94,682 124,288 152,878 180,296 201,985 222,284 
20172,812 14,746 39,723 62,483 88,279 115,586 136,560 165,728 
2018273 2,495 30,964 56,426 81,129 112,549 137,940 
2019362 13,463 33,104 52,368 74,942 97,450 
20203,820 13,773 26,460 40,009 57,776 
20214,337 11,320 22,453 38,523 
20223,233 11,684 28,924 
20233,452 12,388 
20242,962 
Total963,205 
All outstanding liabilities before 2015, net of reinsurance136,065 
Liabilities for claims and claim adjustment expenses, net of reinsurance$943,175 
Reinsurance professional lines
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
1.7%5.6%11.3%12.6%12.6%12.2%10.1%9.1%6.4%6.3%
Reinsurance Credit and Surety
The credit and surety line of business which provides protection for trade credit insurance and credit and political risk insurance. Trade credit insurance protects sellers of goods and services in the event of a non-payment by the buyer of those goods and services. Credit and political risk insurance covers a range of risks predominantly corporate and sovereign non-payment. Surety reinsurance provides protection for losses arising from a broad array of surety bonds issued by insurers to satisfy regulatory demands, contract, and commercial obligations in a variety of jurisdictions around the world. Mortgage reinsurance is provided to mortgage guaranty insurers, U.S. government-sponsored entities and other mortgage participants. These entities seek to manage their credit risk exposure emanating from defined pools of mortgage loans.
Initial and most recent underwriting year loss projections are generally based on the ELR Method, with consideration given to qualitative factors. Given that there is a quicker and more stable reporting pattern for trade credit and mortgage business, the Company generally commences the transition to experience-based methods sooner for these lines of business than for surety business.
Reinsurance credit and surety
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$156,256 $159,662 $154,425 $150,883 $132,750 $133,679 $134,817 $129,441 $125,761 $125,755 $1,361 
2016138,199 136,760 144,405 119,427 112,113 109,778 107,428 109,579 111,169 592 
2017135,014 128,141 122,255 113,551 111,099 110,948 111,360 110,277 2,239 
2018108,874 115,673 109,266 106,339 101,044 87,774 87,535 3,276 
201972,245 64,952 64,711 62,649 54,467 54,501 3,369 
202076,156 82,568 68,240 94,044 89,395 13,239 
202151,523 43,356 40,832 41,061 13,639 
202263,310 50,474 50,203 30,771 
202385,730 85,451 45,993 
202479,933 54,383 
Total$835,280 
Reinsurance credit and surety
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$32,721 $78,814 $95,640 $111,972 $113,904 $117,515 $118,370 $117,224 $114,711 $115,099 
201641,639 70,896 88,974 98,411 99,415 97,926 97,638 99,762 99,527 
201737,018 71,362 87,088 98,480 96,569 99,473 100,308 100,954 
201838,619 65,916 69,263 80,736 82,379 83,859 84,092 
201919,163 29,432 42,248 44,277 46,442 46,199 
202025,277 33,572 38,972 43,304 48,666 
20214,460 8,909 16,768 18,726 
20226,845 10,916 13,259 
202310,314 20,167 
202411,398 
Total558,087 
All outstanding liabilities before 2015, net of reinsurance28,849 
Liabilities for claims and claim adjustment expenses, net of reinsurance$306,042 
Reinsurance credit and surety
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
25.6%20.4%12.6%8.3%2.1%1.1%0.4%0.5%(1.1%)0.3%
Reinsurance Motor
The motor line of business provides protection to insurers for motor liability and motor property damage losses arising out of any one occurrence. A loss occurrence can involve one or many claimants where the ceding insurer aggregates the claims from the occurrence. The Company offers traditional non-proportional and proportional reinsurance as well as structured solutions predominantly relating to European exposures.
The motor non-proportional business consists of standard excess of loss contracts written for cedants in several European countries with most of the premium related to two major markets, U.K. and France. Since 2009/2010, an increasing number of large bodily injury settlements in the U.K. market were settled using indexed annuities (Periodical Payment Orders "PPOs"). This led to a materially longer development tail on the older accident years for the U.K. non-proportional motor book. This also resulted in the inclusion of capitalization clauses on a number of U.K. motor treaties which allow reinsurers to settle claims arising under PPOs with a lump sum payment, to help mitigate the lengthening of the development tail on more recent accident years.
In 2017, the U.K. Ministry of Justice announced a decrease in the discount rate to be used to calculate lump sum awards in U.K. bodily injury cases, known as the Ogden Rate. Effective March 20, 2017, the Ogden rate changed from plus 2.5% to minus 0.75%. This resulted in a trend toward a lower number of claims settlements using PPOs and an increase in projected ultimate losses, particularly related to recent accident years.
Effective August 5, 2019, the Ogden rate changed from minus 0.75% to minus 0.25%. This resulted in a decrease in projected ultimate losses, particularly related to recent accident years.
The motor proportional business generally has a shorter reported and payment pattern, relative to the motor non-proportional business.
Reinsurance motor
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$215,985 $208,783 $212,699 $214,510 $204,009 $203,169 $200,453 $200,843 $199,519 $199,471 $10,658 
2016239,098 252,847 254,013 244,592 236,810 234,357 238,113 238,717 238,942 1,903 
2017353,883 358,716 347,805 348,494 349,584 344,966 351,598 351,699 21,818 
2018348,090 343,752 354,625 351,594 339,260 351,737 350,894 17,085 
2019331,840 330,204 330,904 321,798 326,641 326,155 7,574 
2020209,930 212,344 208,823 192,333 192,990 7,877 
2021176,116 176,135 178,461 178,561 22,550 
2022154,073 166,810 158,097 24,177 
2023121,411 128,732 23,925 
202484,425 50,610 
Total$2,209,966 
Reinsurance motor
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$57,035 $90,219 $109,330 $126,014 $141,391 $141,761 $164,226 $169,228 $171,272 $175,513 
201660,117 101,425 124,192 141,526 153,840 177,453 184,773 193,160 202,406 
201771,292 130,330 159,573 193,899 215,552 238,380 256,263 266,624 
201883,155 138,377 201,610 210,849 234,853 254,645 273,683 
201989,950 182,006 198,344 219,950 238,617 257,423 
202043,468 94,350 113,316 125,200 134,082 
202141,657 74,997 92,381 104,602 
202235,075 51,509 63,668 
202325,966 44,970 
202415,114 
Total1,538,085 
All outstanding liabilities before 2015, net of reinsurance262,566 
Liabilities for claims and claim adjustment expenses, net of reinsurance$934,447 
Reinsurance motor
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
23.2%18.3%9.7%6.8%6.0%5.6%6.2%3.0%2.5%2.1%
Reinsurance Liability
The liability line of business provides protection to insurers of admitted casualty business, excess and surplus lines casualty business and specialty casualty programs. The primary focus of the underlying business is general liability, workers' compensation, auto liability, environmental liability, and excess casualty.
Typically, this line of business is anticipated to exhibit longer claim reporting and payment patterns than most other reinsurance lines of business and claims are often reported and ultimately paid or settled years, or even decades, after the related loss events occur.
Reinsurance liability
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$213,111 $213,356 $214,303 $214,193 $212,052 $212,453 $202,266 $205,170 $215,869 $215,609 $12,588 
2016238,237 243,345 248,154 251,425 260,727 264,490 271,912 311,876 313,766 30,063 
2017273,121 267,788 276,627 285,245 294,535 303,916 339,798 338,776 25,655 
2018262,170 266,567 271,505 284,659 304,407 349,520 349,317 47,871 
2019262,105 270,541 272,501 271,351 329,313 334,773 82,959 
2020282,298 282,700 277,534 303,976 307,787 104,900 
2021302,849 310,334 343,399 334,588 139,743 
2022346,756 341,727 334,639 165,420 
2023273,950 273,571 170,489 
2024247,866 217,212 
Total$3,050,692 
Reinsurance liability
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$7,266 $27,432 $54,372 $80,691 $108,548 $130,417 $141,135 $151,506 $166,279 $178,276 
201611,837 37,527 69,136 111,165 142,074 165,531 188,319 215,185 234,297 
201712,394 41,984 78,240 120,145 157,920 192,427 223,321 250,245 
201819,352 49,673 84,839 127,457 165,827 206,294 244,159 
201919,288 45,132 79,439 119,854 158,542 201,377 
202016,930 48,916 82,113 119,248 152,616 
202110,882 58,253 98,671 145,566 
202218,024 51,960 102,346 
202314,979 45,121 
202413,368 
Total1,567,371 
All outstanding liabilities before 2015, net of reinsurance127,910 
Liabilities for claims and claim adjustment expenses, net of reinsurance$1,611,231 
Reinsurance liability
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
4.7%9.8%11.5%12.6%11.2%10.4%8.1%7.1%6.5%5.6%
Reinsurance Run-off lines
Run-off lines include catastrophe, property, and engineering lines of business.
The catastrophe line of business provides protection for most catastrophic losses that are covered in the underlying insurance policies written by the Company's cedants. The underlying policies principally cover property-related exposures but other exposures including worker's compensation and personal accident are also covered. The principal perils covered by policies in this portfolio include hurricane and windstorm, earthquake, flood, tornado, hail and fire. In some instances, terrorism may be a covered peril or the only peril. This business is written on a proportional and an excess of loss basis. The Company exited this line of business in June 2022.
The property line of business provides protection for property damage and related losses resulting from natural and man-made perils that are covered in underlying personal and commercial lines insurance policies written by the Company's cedants. The predominant exposure is to property damage, but other risks, including business interruption and other non-property losses, may also be covered when arising from a covered peril. The most significant perils covered by policies in this portfolio include windstorm, tornado and earthquake, but other perils such as freezes, riots, flood, industrial explosions, fire, hail and a number of other loss events are also included. This business is written on a proportional and excess of loss basis. The Company exited this line of business in June 2022.
The engineering line of business provides protection for all types of construction risks and risks associated with erection, testing and commissioning of machinery and plants during the construction stage. This line of business also includes cover for losses arising from operational failures of machinery, plant and equipment, and electronic equipment as well as business interruption. The Company exited this line of business in 2020.

In general, reporting and payment patterns are relatively short although they can be volatile due to the incidence of catastrophe events. Losses from engineering exposures tend to develop slower than the other reinsurance run-off lines of business.
Reinsurance run-off
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$264,343 $252,265 $252,266 $243,094 $241,916 $246,713 $244,566 $242,674 $240,289 $240,152 $1,636 
2016278,963 277,871 275,202 269,952 273,294 273,472 273,184 266,307 265,991 3,048 
2017701,995 702,732 743,852 744,427 742,270 733,045 725,458 729,636 23,633 
2018518,635 603,305 617,932 603,972 589,801 589,927 587,086 14,977 
2019431,902 407,538 387,635 372,883 366,152 368,869 14,143 
2020509,942 538,067 533,206 537,210 533,431 31,778 
2021419,674 427,037 422,974 421,678 28,832 
2022260,346 218,849 221,806 43,059 
202363,904 60,979 21,860 
202428,826 7,873 
Total$3,458,454 
Reinsurance run-off
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$46,281 $117,515 $175,420 $200,069 $210,135 $214,446 $228,479 $230,094 $231,029 $232,580 
201663,381 137,032 195,162 225,752 239,689 246,337 251,662 250,127 252,695 
2017163,739 419,762 533,804 591,946 615,721 650,897 661,617 672,949 
2018116,822 326,092 419,373 471,002 517,408 538,362 546,510 
201955,275 199,958 256,712 291,464 315,548 329,517 
2020104,927 234,874 316,569 383,462 429,759 
202187,733 230,145 292,521 341,460 
202249,727 101,413 133,777 
202322,862 29,381 
202411,372 
Total2,980,000 
All outstanding liabilities before 2015, net of reinsurance38,605 
Liabilities for claims and claim adjustment expenses, net of reinsurance$517,059 
Reinsurance run-off
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
24.0%28.8%17.2%10.3%6.0%3.3%2.7%0.6%0.7%0.6%
Reconciliation of Loss Development Tables to Consolidated Balance Sheet
The following table reconciles the reserve for losses and loss expenses at December 31, 2024, included in the loss development tables to the reserve for losses and loss expenses reported in the consolidated balance sheet:
Reconciliation of the disclosure of incurred and paid claims development to the liability
for unpaid claims and claim adjustment expenses
At December 31, 2024
Net outstanding liabilitiesReinsurance recoverable on unpaid claimsGross outstanding liabilities
Insurance segment
Property$810,674 $476,362 $1,287,036 
Accident and health134,285 9,565 143,850 
Marine and aviation795,884 348,062 1,143,946 
Cyber370,549 455,301 825,850 
Professional lines2,034,530 1,365,043 3,399,573 
Credit and political risk184,012 35,302 219,314 
Liability1,409,002 2,106,520 3,515,522 
Total insurance segment5,738,936 4,796,155 10,535,091 
Reinsurance segment
Accident and health187,670 61,724 249,394 
Agriculture177,971 10,917 188,888 
Marine and aviation149,344 26,273 175,617 
Professional lines943,175 440,572 1,383,747 
Credit and surety306,042 132,474 438,516 
Motor934,447 352,438 1,286,885 
Liability1,611,231 813,796 2,425,027 
Run-off lines517,059 206,548 723,607 
Total reinsurance segment4,826,939 2,044,742 6,871,681 
Total$10,565,875 $6,840,897 17,406,772 
Unallocated claims adjustment expenses212,623 
Foreign exchange and other(1)
(10,992)
Ceded reserves related to retroactive transactions (389,474)
Total liability for unpaid claims and claims adjustment expense$17,218,929 
(1)    Non-U.S. dollar denominated loss data is converted to U.S dollar at the rates of exchange in effect at the balance sheet date for material underlying currencies. Fluctuations in currency exchange rates may cause material shifts in loss development. Reserves for losses and loss expenses disclosed in the consolidated balance sheets are also remeasured using rates of exchange in effect at the balance sheet date.
v3.25.0.1
REINSURANCE
12 Months Ended
Dec. 31, 2024
Reinsurance Disclosures [Abstract]  
REINSURANCE REINSURANCE
In the normal course of business, the Company purchases facultative and treaty reinsurance protection to limit ultimate losses and reduce loss aggregation risk.

Facultative reinsurance provides cover for all or a portion of the losses incurred for a single policy and the Company separately negotiates each facultative contract.

Treaty reinsurance provides cover for a specified type or category of risks. The Company's treaty reinsurance agreements provide this cover on either an excess of loss or a proportional basis. Excess of loss covers provide a contractually set amount of coverage after a specified loss amount has been reached. These treaties can provide cover for a number of lines of business within one contract. Under proportional reinsurance, the Company cedes an agreed percentage of the premiums and the losses and loss expenses on the policies it underwrites. These treaties provide the Company with a specified percentage of coverage from the first dollar of loss.
All of these reinsurance contracts provide the Company with the right to recover a specified amount of losses and loss expenses from reinsurers. To the extent that reinsurers do not meet their obligations under these agreements due to solvency issues, contractual disputes over contract language or coverage and/or other reasons, the Company remains liable.
The following table presents gross and net premiums written and earned:
Year ended December 31,202420232022
  Premiums
written
Premiums
earned
Premiums
written
Premiums
earned
Premiums
written
Premiums
earned
Gross$9,005,888 $8,529,567 $8,356,525 $7,973,577 $8,214,595 $7,936,382 
Ceded(3,248,537)(3,223,332)(3,254,200)(2,889,796)(2,951,539)(2,776,056)
Net$5,757,351 $5,306,235 $5,102,325 $5,083,781 $5,263,056 $5,160,326 
For the year ended December 31, 2024, the Company recognized ceded losses and loss expenses of $2,039 million (2023: $1,754 million; 2022: $1,754 million).
At December 31, 2024, the Company’s reinsurance recoverable on unpaid and paid losses and loss expenses was $7.4 billion (2023: $6.9 billion).
At December 31, 2024, the Company's allowance for expected credit losses to be recognized over the life of the Company’s reinsurance recoverables balance was $43 million (2023: $37 million; 2022: $31 million).
The following table provides a reconciliation of the beginning and ending balances of the allowance for expected credit losses related to the Company’s reinsurance recoverable balance:
Year ended December 31,20242023
Beginning balance
$36,611 $30,715 
Increase (decrease) in allowance for expected credit losses6,834 5,896 
Ending Balance
$43,445 $36,611 
Loss Portfolio Transfer Reinsurance Agreement
On December 13, 2024, the Company entered into a loss portfolio transfer reinsurance agreement with Cavello Bay Reinsurance Limited, a wholly-owned subsidiary of Enstar Group Limited ("Enstar") to retrocede a portfolio of reinsurance business predominantly related to 2021 and prior underwriting years (refer to Note 18 'Related Party Transactions'). The transaction is subject to regulatory approvals and other customary conditions and is expected to close during the first half of 2025.
The transaction is structured as a 75% ground-up quota share retrocession of net reserves for losses and loss expenses of approximately $3.1 billion at September 30, 2024 and provides cover up to a policy limit of approximately $940 million. Pursuant to the LPT Agreement, the Company will maintain responsibility for claims management subject to certain administrative rights of Enstar and will enter into collateral agreements with the Reinsurer under which the Company may be obligated to maintain certain types of eligible assets as partial collateral securing the Reinsurer’s obligations with respect to the Subject Business.
The transaction is deemed to have met the established criteria for retroactive reinsurance accounting.
v3.25.0.1
DEBT AND FINANCING ARRANGEMENTS
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
DEBT AND FINANCING ARRANGEMENTS DEBT AND FINANCING ARRANGEMENTS
a)    Debt

The following table summarizes the Company's debt:
Year ended December 31,20242023
5.150% Senior Notes
$246,873 $246,789 
4.000% Senior Notes
348,774 348,389 
3.900% Senior Notes
297,556 297,076 
Junior Subordinated Notes421,976 421,460 
Total Debt$1,315,179 $1,313,714 

The tables below provide the key terms of the Company's debt:
DescriptionIssuance DateAggregate PrincipalIssue PriceNet ProceedsMaturity Date
5.150% Senior Notes
March 13, 2014$250,000 99.474 %$246,000 April 1, 2045
4.000% Senior Notes
December 6, 2017$350,000 99.780 %$347,000 December 6, 2027
3.900% Senior Notes
June 19, 2019$300,000 99.360 %$296,000 July 15, 2029
Junior Subordinated NotesDecember 10, 2019$425,000 99.000 %$420,750 January 15, 2040

DescriptionInterest RateInterest Payments Due
5.150% Senior Notes
5.150 %Semi-annually in arrears on April 1 and October 1 of each year
4.000% Senior Notes
4.000 % Semi-annually in arrears on June 6 and December 6 of each year
3.900% Senior Notes
3.900 %Semi-annually in arrears on January 15 and July 15 of each year
Junior Subordinated Notes(1)
4.900 %Semi-annually on January 15 and July 15 of each year
(1)    The Junior Subordinated Notes accrue interest from the date of issuance to, but excluding, January 15, 2030 (the "Par Call Date") at the fixed rate of 4.900% and from, and including, the Par Call Date, at a rate equal to the Five-Year Treasury Rate as of the Reset Interest Determination Date, plus 3.186%. Interest on the Junior Notes is payable semi-annually on January 15 and July 15 of each year, beginning on July 15, 2020.
5.150% Senior Notes
The 5.150% Senior Notes are ranked as unsecured senior obligations of AXIS Specialty Finance PLC, a 100% owned finance subsidiary. AXIS Capital has fully and unconditionally guaranteed all obligations of AXIS Specialty Finance PLC under the 5.150% Senior Notes. AXIS Capital's obligations under this guarantee are unsecured senior obligations and rank equally with all other senior obligations of AXIS Capital.
4.000% Senior Notes
The 4.000% Senior Notes are ranked as unsecured senior obligations of AXIS Specialty Finance PLC, a 100% owned finance subsidiary. AXIS Capital has fully and unconditionally guaranteed all obligations of AXIS Specialty Finance PLC under the 4.000% Senior Notes. AXIS Capital's obligations under this guarantee are unsecured senior obligations and rank equally with all other senior obligations of AXIS Capital.
3.900% Senior Notes
The 3.900% Senior Notes are ranked as unsecured senior obligations of AXIS Specialty Finance LLC, a 100% owned finance subsidiary. AXIS Capital has fully and unconditionally guaranteed all obligations of AXIS Specialty Finance LLC under the 3.900% Senior Notes. AXIS Capital's obligations under this guarantee are unsecured senior obligations and rank equally with all other senior obligations of AXIS Capital.
The Company has the option to redeem the Senior Notes at any time and from time to time, in whole or in part, at a ''make-whole'' redemption price, which is equal to the greater of the aggregate principal amount or the sum of the present values of the remaining scheduled payments of principal and interest. The related indentures contain various covenants, including limitations on liens on the stock of restricted subsidiaries, restrictions as to the disposition of the stock of restricted subsidiaries and limitations on mergers and consolidations. The Company was in compliance with all the covenants contained in the indentures at December 31, 2024.
Interest expense recognized in relation to the Senior Notes includes interest payable, amortization of the offering discounts and amortization of debt offering expenses. The offering discounts and debt offering expenses are amortized over the period of time during which the Senior Notes are outstanding. For the year ended December 31, 2024, the Company incurred interest expense of $40 million (2023: $40 million, 2022: $40 million).
Junior Subordinated Notes
The 4.900% Fixed-Rate Reset Junior Notes are ranked as unsecured junior subordinated obligations of AXIS Specialty Finance LLC, a 100% owned finance subsidiary. AXIS Capital has fully and unconditionally guaranteed all obligations of AXIS Specialty Finance LLC under the Junior Notes. AXIS Capital's obligation under this guarantee is an unsecured junior subordinated obligation and ranks equally with all future unsecured junior subordinated obligations of AXIS Capital, and junior in right of payment to all outstanding and future senior obligations of AXIS Capital.
Interest expense recognized in relation to the Junior Notes includes interest payable and amortization of debt offering expenses. The debt offering expenses are amortized over the period of time during which the Junior Notes are outstanding. For the year ended December 31, 2024, the Company incurred interest expense of $21 million (2023: $21 million, 2022: $21 million).

Scheduled Debt Maturity
The following table provides the scheduled maturity of the Company's debt obligations at December 31, 2024:
Year ended December 31,
2025$— 
2026— 
2027350,000 
2028
— 
2029
300,000 
After 2029
675,000 
Unamortized discount and debt issuance expenses(9,821)
Total senior notes and notes payable$1,315,179 
b)    Loan Advances made to a Third Party Reinsurer
During 2024, the Company advanced $nil (2023: $102 million) to a third party reinsurer. Loans advanced in prior years are being repaid in a manner consistent with the timing of amounts due to the third party reinsurer under retrocession agreements. At December 31, 2024, $75 million (2023: $82 million) was repaid and was treated as a non-cash activity in the consolidated statement of cash flows. Loan advances made are expected to be repaid in full by February 15, 2026 (2023: February 15, 2026). The loan balance receivable at December 31, 2024, of $5 million (2023: $80 million) is included in loan advances made in the consolidated balance sheets. At December 31, 2023, the Company had committed to advance a further $26 million to the third party reinsurer. During 2024, the third party reinsurer advised the Company that this advance was no longer required.

Interest on this loan is payable at an interest rate of 5.4% (2023: interest rates between 0.8% and 4.0%). Interest of $nil (2023: $1 million) related to this loan was received in advance and is included in other liabilities in the consolidated balance sheets and was treated as a non-cash activity in the consolidated statement of cash flows.

c)    Letter of Credit Facility
At December 31, 2023, certain of AXIS Capital’s operating subsidiaries (the "Participating Subsidiaries") had a $500 million letter of credit facility available from Citibank Europe plc ("Citibank") (the "$500 million Facility"), pursuant to a Master Reimbursement Agreement May 14, 2010, as amended, and Committed Letter of Credit Facility Letter dated December 18, 2015, as amended. (together, the "LOC Facility Documents").
Under the terms of the $500 million Facility, letters of credit to a maximum aggregate amount of $500 million are available for issuance on behalf of the Participating Subsidiaries. These letters of credit are principally used to support the reinsurance obligations of the Participating Subsidiaries. The $500 million Facility is subject to certain covenants, including the requirement to maintain sufficient collateral, as defined in the LOC Facility Documents to cover all of the obligations under the $500 million Facility. Such obligations include contingent reimbursement obligations for outstanding letters of credit and fees payable to Citibank. In the event of default, Citibank may exercise certain remedies, including the exercise of control over pledged collateral and the termination of the availability of the $500 million Facility to any or all of the Participating Subsidiaries.
On March 26, 2024, the $500 million Facility was amended to reduce the committed utilization capacity available under the Facility to $300 million (the "$300 million Facility"), enter into an uncommitted secured letter of credit facility with Citibank Europe plc, extend the tenors of issuable letters of credit to March 31, 2026 and make certain updates to the facility's collateral and fee arrangements.

At December 31, 2024, letters of credit outstanding under the LOC Facility were $235 million (2023: $325 million). At December 31, 2024, the Participating Subsidiaries were in compliance with all LOC Facility covenants.
v3.25.0.1
FEDERAL HOME LOAN BANK ADVANCES
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
FEDERAL HOME LOAN BANK ADVANCES FEDERAL HOME LOAN BANK ADVANCES
The Company's subsidiaries, AXIS Insurance Company and AXIS Surplus Insurance Company, are members of the Federal Home Loan Bank of Chicago ("FHLB").

Members may borrow from the FHLB at competitive rates subject to certain conditions. At December 31, 2024, the companies had admitted assets of approximately $3.2 billion (2023: $3.0 billion) which provides borrowing capacity of up to approximately $798 million (2023: $759 million). Conditions of membership include maintaining sufficient collateral deposits for funding, a requirement to maintain member stock at 0.4% of mortgage-related assets at December 31st of the prior year, and a requirement to purchase additional member stock of 2.0% or 4.5% of any amount borrowed.

At December 31, 2024, the Company had borrowings under the FHLB program of $66 million (2023: $86 million). On September 11, 2024, the Company repaid borrowings under the FHLB program of $10 million, at their stated maturity. On October 31, 2024, the Company repaid borrowings under the FHLB program of $9 million, at their stated maturity.
The FHLB advances have maturities in 2025 and interest payable at interest rates between 4.5% and 5.5% (2023: 5.6% and 5.9%). For the year ended December 31, 2024, the Company incurred interest expense of $4 million (2023: $5 million). The borrowings under the FHLB program are secured by cash and investments with a fair value of $72 million (2023: $95 million).
v3.25.0.1
COMMITMENTS AND CONTINGENCIES
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES COMMITMENTS AND CONTINGENCIES
a)    Concentrations of Credit Risk
Credit Risk Aggregation
The Company monitors and manages the aggregation of credit risk on a group-wide basis allowing it to consider exposure management strategies for individual companies, countries, regions, sectors and any other relevant inter-dependencies. The Company's credit exposures are aggregated based on the origin of risk. Credit risk aggregation is also managed through minimizing overlaps in underwriting, financing and investing activities. As part of its credit aggregation framework, the Company also assigns aggregate credit limits by country and by single counterparty (or parent of affiliated counterparties). These limits are based on and adjusted for a variety of factors including the prevailing economic environment and the nature of the underlying credit exposures.
The Company's credit aggregation measurement and reporting process is facilitated by its credit risk exposure database, which contains relevant information on counterparty details and credit risk exposures. The database is accessible by management throughout the Company, therefore providing transparency to allow for the implementation of active exposure management strategies. The Company also licenses third-party tools to provide credit risk assessments. The Company monitors all its credit aggregations and, where appropriate, adjusts its internal risk limits and/or takes specific actions to reduce our risk exposures.
The assets that potentially subject the Company to concentrations of credit risk consist principally of cash and investments, reinsurance recoverable on unpaid and paid claims, and insurance and reinsurance premiums balances receivable, as described below:
(i)     Cash and Investments
In order to mitigate concentration and operational risks related to cash and cash equivalents, the Company limits the maximum amount of cash that can be deposited with a single counterparty and limits acceptable counterparties based on current rating, outlook and other relevant factors.
The Company's fixed maturities portfolio, which represents approximately $12.6 billion or 39% of its total assets, is exposed to potential losses arising from the diminished creditworthiness of issuers of bonds. The Company's investment portfolio is managed by external investment managers in accordance with its investment guidelines. The Company limits credit risk through diversification and issuer exposure limits graded by ratings and, with respect to custodians, through contractual and other legal remedies. Excluding Government and agency securities, the Company limits its concentration of credit risk to any single corporate issuer to 1% of its investment grade fixed maturities portfolio for securities rated A- or above and 0.5% of its investment grade fixed maturities portfolio for securities rated below A-.
At December 31, 2024, the Company was in compliance with these limits.
(ii)     Reinsurance Recoverable on Unpaid and Paid Losses and Loss Expenses

The Company is exposed to the credit risk associated with reinsurance recoverable on unpaid and paid losses and loss expenses to the extent that any of its reinsurers fail to meet their obligations under reinsurance contracts. To help mitigate this risk, the Company's purchase of reinsurance is subject to financial security requirements specified by its Reinsurance Security Committee. This Committee maintains a list of approved reinsurers, performs credit risk assessments for potential new reinsurers, regularly monitors approved reinsurers with consideration for events which may have a material impact on their creditworthiness, recommends counterparty tolerance levels for different types of ceded business and monitors concentrations of credit risk. This assessment considers a wide range of individual attributes, including a review of the counterparty’s financial strength, industry position and other qualitative factors. Generally, the Committee requires that reinsurers who do not meet specified requirements provide collateral.
At December 31, 2024, the three largest balances by reinsurer accounted for 12%, 7% and 5% (2023: 14%, 9% and 4%) of reinsurance recoverable on unpaid and paid losses and loss expenses.
At December 31, 2024, amounts recoverable from reinsurers included 17% that is fully collateralized, 81% that is recoverable from reinsurers rated A- or higher by A.M. Best and 2% that is recoverable from reinsurers rated lower than A- by A.M. Best (2023: 14%, 83% and 3%, respectively).
(iii)    Insurance and Reinsurance Premium Balances Receivable
The diversity of the Company's client base limits credit risk associated with its premium balances receivable. In addition, for insurance contracts the Company has contractual rights to cancel coverage for non-payment of premiums and for reinsurance contracts the Company has contractual rights to offset premium balances receivable against corresponding payments for losses and loss expenses.
Brokers and other intermediaries collect premiums from customers on behalf of the Company. The Company has procedures in place to manage and monitor credit risk from intermediaries with a focus on day-to-day monitoring of the largest positions.
These contractual rights contribute to the mitigation of credit risk, together with the monitoring of aged premium balances receivable. In light of these mitigating factors and considering that a significant portion of premium balances receivable are not currently due based on the terms of the underlying contracts, the Company does not utilize specific credit quality indicators to monitor its premium balances receivable.
At December 31, 2024, the Company’s premium balances receivable was $3 billion (2023 - $3 billion).
At December 31, 2024, the Company's allowance for expected credit losses to be recognized over the life of the Company’s premium balances receivable was $17 million (2023: $12 million). The following table provides a reconciliation of the beginning and ending balances of the allowance for expected credit losses related to the Company’s premiums balances receivable:
Year ended December 31,20242023
Beginning balance
$11,997 $9,521 
Increase (decrease) in allowance for expected credit losses5,342 2,476 
Ending balance
$17,339 $11,997 
For the year ended December 31, 2024, bad debt expense was $3 million (2023: $2 million; 2022: $nil).
b)    Brokers
The Company produces business through brokers.
For the year ended December 31, 2024, 2023 and 2022, three brokers accounted for 38%, 38% and 43% of gross premiums written, respectively. Aon plc accounted for 14% (2023: 15%, 2022: 17%), Marsh & McLennan Companies Inc. accounted for 14% (2023: 14%, 2022: 17%), and Arthur J. Gallagher & Co. accounted for 10% (2023: 9%, 2022: 9%).
No other broker and no single insured or reinsured accounted for more than 10% of gross premiums written in any of the last three years.
c)    Reinsurance Purchase Commitment
In the normal course of business, the Company purchases reinsurance and retrocessional (collectively referred to as "reinsurance") protection for its insurance and reinsurance business. Minimum reinsurance premiums are contractually due in advance on a quarterly basis. At December 31, 2024, the Company had outstanding reinsurance purchase commitments of $nil (2023: $6 million due before June 2025). Actual payments under the reinsurance contracts will depend on the underlying subject premium and may exceed the minimum reinsurance premiums.
d)    Legal Proceedings
From time to time, the Company is subject to routine legal proceedings, including arbitrations, arising in the ordinary course of business. These legal proceedings generally relate to claims asserted by or against the Company in the ordinary course of its insurance or reinsurance operations. Estimated amounts payable related to these proceedings are included in reserve for losses and loss expenses in the Company's consolidated balance sheets. The Company is not party to any material legal proceedings arising outside the ordinary course of business.
e)    Investments
At December 31, 2024, the Company has $526 million (2023: $502 million) of unfunded investment commitments related to its other investment portfolio, which are callable by investment managers (refer to Note 5(e) 'Investments'). At December 31, 2024, the Company has $9 million (2023: $10 million) of unfunded investment commitments to purchase commercial mortgage loans and $94 million (2023: $16 million) of unfunded investment commitments to purchase corporate debt.
f)    Funds at Lloyd's
The Company operates in the Lloyd’s market through its corporate members, AXIS Corporate Capital UK Limited and AXIS Corporate Capital UK II Limited. Lloyd’s sets capital requirements for corporate members annually through the application of a capital model that is based on regulatory rules pursuant to Solvency II.
The capital provided to support underwriting or FAL may be satisfied by cash, certain investments and letters of credit provided by approved banks.
At December 31, 2024, investments and cash of $883 million (2023: $893 million) were restricted to satisfy the Company's FAL requirements (refer to Note 5 'Investments' and Note 22 'Statutory Financial Information').
v3.25.0.1
LEASES
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
LEASES LEASES
In the ordinary course of business, the Company renews and enters into new leases for office property and equipment, which expire at various dates.

At the lease inception date, the Company assesses whether a contract is or contains a lease. At the commencement date, the Company determines the classification of each separate lease component as either a finance lease or an operating lease. The Company's leases are all currently classified as operating leases. For operating leases that have a lease term of more than 12 months, the Company recognizes a lease liability and a right-of-use asset in the Company's consolidated balance sheets at the present value of the lease payments at the lease commencement date.

At the commencement date, the Company determines lease terms by assuming the exercise of those renewal options that are deemed to be reasonably certain. The exercise of lease renewal options is at the sole discretion of the Company.

As the lease contracts generally do not provide an implicit discount rate, the Company uses its incremental borrowing rate based on information available at the commencement date to determine the present value of lease payments. The incremental borrowing rate is based on a borrowing with a term that is similar to the term of the associated lease. The Company has made an accounting policy election not to include renewal, termination, or purchase options that are not reasonably certain of exercise when determining the term of the borrowing.

The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.

Operating lease rentals are expensed on a straight-line basis over the life of the lease beginning on the commencement date.

The following table presents the Company’s total lease expense and the cash flows arising from lease transactions:
Year ended December 31,202420232022
Lease cost:
Operating lease expense$17,273$21,499$20,611 
Short-term lease expense(1)
7812,291813 
Sublease income(2)
(4,554)(4,531)(3,423)
Total lease expense$13,500$19,259$18,001 
Other information:
Operating cash outflows from operating leases$17,035$20,190 $22,932 
Right-of-use assets obtained in exchange for new operating lease liabilities(3)
$(3,209)$34,988 $6,514 
Weighted-average remaining lease term - operating leases(4)
9.3 years9.8 years9.9 years
Weighted-average discount rate - operating lease(5)
4.9%4.4 %4.1 %
(1)    Short-term lease expense is recognized on a straight-line basis over the lease term.
(2)    Sublease income largely relates to office properties in Chicago, Alpharetta and London.
(3)    In 2024, the Company modified a lease agreement to reflect an increase in lease payments for its office property in London, terminated a lease agreement for its office property in Singapore and entered into a new lease agreement for an office property with a reduced floor in Singapore.
(4)    Weighted-average remaining lease term was calculated on the basis of the remaining lease term and the lease liability balance for each lease at the reporting date.
(5)    Weighted-average discount was calculated on the basis of the discount rate that was used to calculate the lease liability balance for each lease at the reporting date and the remaining balance of the lease payments for each lease at the reporting date.
The following table presents the scheduled maturity of the Company's operating lease liabilities at December 31, 2024:
Year ended December 31,Expected cash flows
2025
$17,787 
2026
15,181 
2027
13,026 
2028
12,283 
2029
12,280 
Later years62,663 
Discount(26,606)
Total discounted operating lease liabilities$106,614 

The following table presents the scheduled maturity of the Company's operating lease liabilities at December 31, 2023:
Year ended December 31,Expected cash flows
2024
$17,543 
2025
18,122 
2026
15,767 
2027
13,519 
2028
12,691 
Later years74,852 
Discount(29,393)
Total discounted operating lease liabilities $123,101 
v3.25.0.1
EARNINGS PER COMMON SHARE
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
EARNINGS PER COMMON SHARE EARNINGS PER COMMON SHARE
The following table presents a comparison of earnings (loss) per common share and earnings (loss) per diluted common share:
At and year ended December 31,202420232022
Earnings per common share
Net income$1,081,786 $376,292 $223,083 
Less: Preferred share dividends30,250 30,250 30,250 
Net income available to common shareholders$1,051,536 $346,042 $192,833 
Weighted average common shares outstanding84,165 85,142 84,864 
Earnings per common share$12.49 $4.06 $2.27 
Earnings per diluted common share
Net income available to common shareholders$1,051,536 $346,042 $192,833 
Weighted average common shares outstanding84,165 85,142 84,864 
Share-based compensation plans1,011 870 805 
Weighted average diluted common shares outstanding85,176 86,012 85,669 
Earnings per diluted common share$12.35 $4.02 $2.25 
Weighted average anti-dilutive shares excluded from the dilutive computation192 405 324 
v3.25.0.1
SHAREHOLDERS' EQUITY
12 Months Ended
Dec. 31, 2024
Stockholders' Equity Note [Abstract]  
SHAREHOLDERS' EQUITY SHAREHOLDERS' EQUITY
a)    Common Shares
The Company's authorized share capital is 800,000,000 common shares, par value of $0.0125 per share.
The following table presents changes in common shares issued and outstanding:
Year ended December 31,202420232022
Shares issued, balance at beginning of year176,580 176,580 176,580 
Shares issued — — 
Total shares issued at end of year176,580 176,580 176,580 
Treasury shares, balance at beginning of year(91,294)(91,912)(91,806)
Shares repurchased(3,061)(398)(897)
Shares reissued 759 1,016 791 
Total treasury shares at end of year(93,596)(91,294)(91,912)
Total shares outstanding82,984 85,286 84,668 
Treasury Shares
On December 7, 2023, the Company's Board of Directors renewed its authorization for the repurchase of up to $100 million of the Company's common shares, effective January 1, 2024, through December 31, 2024. At June 30, 2024, authorization under the Company's share repurchase program approved in December 2023 was exhausted.
On May 16, 2024, the Company's Board of Directors approved a new share repurchase program for up to $300 million of the Company's common shares. The new share repurchase program is open-ended, allowing the Company to repurchase its shares from time to time in the open market or privately negotiated transactions, depending on market conditions.
The following table presents common shares repurchased from shares held in Treasury:
Year ended December 31,202420232022
In the open market: (1)
Total shares2,806 — 634 
Total cost$199,943 $— $34,987 
Average price per share(2)
$71.27 $— $55.22 
From employees:(3)
Total shares255 398 263 
Total cost$15,925 $23,596 $13,994 
Average price per share(2)
$62.45 $59.15 $53.13 
Total shares repurchased:
Total shares3,061 398 897 
Total cost$215,868 $23,596 $48,981 
Average price per share(2)
$70.53 $59.15 $54.61 
(1)    Shares were repurchased pursuant to the Company's Board-authorized share repurchase programs.
(2)    Calculated using whole numbers.
(3)    Shares are repurchased from employees to satisfy personal withholding tax liabilities that arise on the vesting of share-settled restricted stock units.

b)    Preferred Shares
Series E Preferred Shares

On November 7, 2016, the Company issued $550 million of 5.50% Series E preferred shares, par value $0.0125 per share, with a liquidation preference of $2,500 per share. The Company could redeem the Series E preferred shares on or after November 7, 2021 at a redemption price of $2,500 per share. Dividends on the Series E preferred shares are non-cumulative. Holders of the Series E preferred shares are entitled to receive, only when, as and if declared by the Board of Directors, non-cumulative cash dividends from the original issue date, quarterly in arrears on the fifteenth day of January, April, July and October of each year, commencing on January 15, 2017. To the extent declared, dividends accumulate, with respect to each dividend period, in an amount per share equal to 5.50% of the liquidation preference per annum.
Dividends
The following table presents dividends declared and paid related to the Company's common and preferred shares:
Per share data
Dividends declared Dividends paid in year of declarationDividends paid in year following declaration
Year ended December 31, 2024
Common shares$1.76 $1.32 $0.44 
Series E preferred shares$137.50 $103.13 $34.38 
Year ended December 31, 2023
Common shares$1.76 $1.32 $0.44 
Series E preferred shares$137.50 $103.13 $34.38 
Year ended December 31, 2022
  Common shares$1.73 $1.29 $0.44 
  Series E preferred shares$137.50 $103.13 $34.38 
v3.25.0.1
RETIREMENT PLANS
12 Months Ended
Dec. 31, 2024
Retirement Benefits [Abstract]  
RETIREMENT PLANS RETIREMENT PLANS
The Company maintains defined contribution plans to provide retirement benefits to eligible employees. Contributions to the plans, which are managed externally, are based on eligible compensation.
For eligible U.S. employees, the Company provides a non-qualified deferred compensation plan that enables employees to make contributions to the plan that are in excess of those permitted under the Company's 401(k) Plan. In addition, employees are permitted to make additional contributions from any bonus received and to benefit from discretionary employer contribution to the Plan.
For the year ended December 31, 2024, total pension expenses were $35 million (2023: $35 million and 2022: $34 million) for the above retirement benefit.
v3.25.0.1
SHARE-BASED COMPENSATION
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
SHARE-BASED COMPENSATION SHARE-BASED COMPENSATION
In May 2017, shareholders approved the establishment of the AXIS Capital Holdings Limited 2017 Long-Term Equity Compensation Plan (the "2017 Plan"). The 2017 Plan provides for, among other things, the issuance of restricted shares, restricted stock units (share-settled awards and cash-settled awards), performance units (share-settled awards and cash-settled
awards), stock options, stock appreciation rights and other equity-based awards to the Company's employees and directors.

The 2017 Plan authorizes the issuance of a total of 3,400,000 common shares. On May 7, 2021, at the Annual General Meeting of Shareholders of the Company, the Company’s shareholders approved an amendment to the Company’s 2017 Plan to increase by 1,600,000 the number of common shares authorized for issuance under the Plan. On May 4, 2023, at the Annual General Meeting of Shareholders of the Company, the Company’s shareholders approved an amendment to the Company’s 2017 Plan to increase by 1,125,000 the number of common shares authorized for issuance under the Plan.

At December 31, 2024, 2,473,947 equity-based awards remained available for grant pursuant to the 2017 Plan.

Restricted Stock Units - Share-Settled

The grant date fair value of share-settled restricted stock units granted pursuant to the 2017 Plan is established at the fair market value of the Company's common shares at the date of grant. These awards either cliff vest at the end of a three year period, vest in accordance with a three year graded vesting schedule in three annual installments beginning on the grant date, or vest in accordance with a four year graded vesting schedule in four annual installments beginning on the grant date.

Restricted Stock Units - Cash-Settled

The grant date fair value of cash-settled restricted stock units granted pursuant to the 2017 Plan is established at the fair market value of the Company's common shares at the date of grant. These awards are liability awards and generally cliff vest at the end of a three year period, or vest in accordance with a four year graded vesting schedule in four annual installments beginning on the grant date.

Performance Restricted Stock Units - Share-Settled

Performance restricted stock units granted pursuant to the 2017 Plan represent the right to receive a specified number of common shares in the future, based on the achievement of established performance criteria and continued service during the applicable performance period.

The grant date fair value of performance restricted stock units granted subsequent to 2021 with a market condition were measured on the grant date using a Monte Carlo simulation model. The grant date fair value of performance restricted stock units granted in 2024 with a performance condition was determined based on the closing price of the Company's common shares on the grant date.

Awards granted pursuant to the 2017 Plan generally cliff vest at the end of a three year period. Compensation expense is recognized on a straight-line basis over the applicable requisite service period.

Acceleration Provisions

Grants provided under the 2017 Plan generally allow for accelerated vesting provisions on the employee’s death, permanent disability, or certain terminations following a change in control of the Company occurring within two years of the change in control event. Notwithstanding these vesting provisions, the Compensation Committee of the Company's Board of Directors has broad authority to accelerate vesting at its discretion.
Retirement Plan

In 2016, the Company established the AXIS Executive Restricted Stock Unit Retirement Plan (the "Plan") to reward certain eligible long-term employees of the Company for their dedicated service. The Plan was implemented in 2017. Subject to certain conditions being met, eligible employees do not forfeit all of their outstanding share-settled restricted stock units, share-settled performance restricted stock units or cash-settled restricted stock units on or following their retirement. Absent the Plan, outstanding restricted stock units are generally forfeited on termination of employment.

a)    Performance Restricted Stock Units

Performance Restricted Stock Units granted in 2024, 2023 and 2022 with a market condition
Certain share-settled performance restricted stock units granted in 2024, and share-settled performance restricted stock units granted in 2023 and 2022 include a market condition which is the Company’s total shareholder return relative to its peer group ("Relative TSR") over the performance period. Relative TSR is calculated in accordance with the terms of the applicable award agreement. If performance goals are achieved, these awards will cliff vest at the end of a three-year performance period within a range of 0% to 200% of target.
Performance Restricted Stock Units granted in 2024 with a performance condition

Certain share-settled performance restricted stock units granted in 2024 include a performance condition which is the Company’s average annual growth in book value per diluted common share, plus accumulated dividends over the performance period, adjusted to exclude unrealized investment gains (losses) recognized in accumulated other comprehensive income (loss), and share repurchases during the performance period ("Adjusted DBVPS"). Adjusted DBVPS is calculated in accordance with the terms of the applicable award agreement. If performance goals are achieved, these awards will cliff vest at the end of a three-year performance period within a range of 0% to 200% of target.
Performance Restricted Stock Units granted in the three months ended March 31, 2023 in relation to senior leadership transition

Share-settled performance restricted stock units granted in the three months ended March 31, 2023 to one senior leader include a market condition which is the Company’s total shareholder return relative to its peer group ("Relative TSR") over the performance period. Relative TSR is calculated in accordance with the terms of the applicable award agreement. If performance goals are achieved, 50% of these awards will vest at the end of a one-year performance period, and the remaining 50% of these awards will vest at the end of a three-year vest period within a range of 0% to 200% of target.

Performance Restricted Stock Units granted in the three months ended June 30, 3023 in relation to senior leadership transition

Share-settled performance restricted stock units granted in the three months ended June 30, 2023 to one senior leader include a market condition which is the Company’s total shareholder return's compound annual growth rate ("TSR CAGR") over the performance period. TSR CAGR is calculated in accordance with the terms of the applicable award agreement. If performance goals are achieved, these awards will cliff vest at the end of a three-year performance period within a range of 0% to 200% of target.
Valuation assumptions

Performance Restricted Stock Units granted in 2024, 2023 and 2022 with a market condition

The fair values of these performance restricted stock units were measured on the grant date using a Monte Carlo simulation model.

The following table provides details of the significant inputs used in the Monte Carlo simulation model:
Year ended December 31,
2024
2023 (1)
2023 (2)
2023 (3)
2022
Expected volatility 26.00%36.24%29.30%30.05%33.44%
Expected term (in years)3.03.01.03.03.0
Expected dividend yieldn/an/an/an/an/a
Risk-free interest rate4.06%3.79%4.61%3.39%1.26%
n/a - not applicable
(1) Performance restricted stock units granted in the ordinary course of business
(2) Performance restricted stock units granted in the three months ended March 31, 2023 in relation to senior leadership transition
(3) Performance restricted stock units granted in the three months ended June 30, 2023 in relation to senior leadership transition

Beginning share price, Ending share price and Expected term

Performance restricted stock units granted in 2024
The beginning share price for awards was based on the average closing share price over the 30 trading days preceding and including the start of the performance period. The ending share price was based on the average projected closing share price over the 30 trading days preceding and including the end of the performance period. Performance for these awards is measured from January 1, 2024 to December 31, 2026.

Performance restricted stock units granted in 2023 and 2022, and performance restricted stock units granted in the three months ended March 31, 2023 in relation to senior leadership transition
The beginning share price for awards was based on the average closing share price over the 10 trading days preceding and including the start of the performance period. The ending share price was based on the projected average closing share price over the 10 trading days preceding and including the end of the performance period. Performance for awards granted in 2023 is generally measured from January 1, 2023 to December 31, 2025, with performance for awards granted to one senior leader being measured from January 1, 2023 to December 31, 2023. Performance for awards granted in 2022 is generally measured January 1, 2022 to December 31, 2024,

Performance restricted stock units granted in the three months ended June 30, 2023 in relation to senior leadership transition
The beginning share price for awards was based on the average closing share price over the 30 trading days preceding and including the start of the performance period. The ending share price of the awards was based on the average closing share price over the 30 trading days preceding and including the end of the performance period. Performance for awards being measured from May 4, 2023 to May 4, 2026

Expected volatility
The expected volatility was estimated based on the Company's historical share price volatility.

Expected dividend yield
The expected dividend yield is not applicable to the performance restricted stock units as dividends are paid at the end of the vesting period and do not affect the value of the performance restricted stock units.
Risk-free interest rate
The risk-free rate was estimated based on the yield on a U.S. treasury zero-coupon bond issued with a remaining term equal to the vesting period of the performance restricted stock units.

Compensation expense associated with performance restricted stock units granted in 2024, 2023 and 2022 is determined on the grant date based on the fair value calculated by the Monte Carlo simulation model and is recognized on a straight-line basis over the requisite service period. During the three months ended March 31, 2023, the transition in our senior leadership resulted in a modification of the previously existing vesting terms of the outstanding restricted stock units and performance restricted stock units granted in 2022 and earlier of one senior leader, and a modification of the performance period of that leader's performance restricted stock units granted in 2022. The modifications did not result in incremental compensation expense.

Performance Restricted Stock Units granted in 2024 with a performance condition

The fair value of these performance restricted stock units was determined based on the closing price of the Company's common shares on the grant date, and compensation expense is recognized on a straight-line basis over the requisite service period, and is subject to periodic adjustment based on the achievement of established performance criteria during the performance period.

b)     Share-Settled Awards

The following table provides an activity summary of the Company's share-settled restricted stock units:
Share-Settled Performance
Restricted Stock Units
Share-Settled Service
Restricted Stock Units
Number of
restricted
stock units
Weighted average grant date
fair value
Number of
restricted
stock units
Weighted average
grant date
fair value
Nonvested restricted stock units - December 31, 2022
330 $60.01 2,117 $53.16 
Granted122 66.13 918 57.53 
Vested(88)63.88 (929)53.02 
Forfeited(220)58.15 (251)54.49 
Nonvested restricted stock units - December 31, 2023
144 65.69 1,855 55.21 
Granted104 65.77 748 60.50 
Vested  (759)54.65 
Forfeited(1)65.78 (202)56.66 
Nonvested restricted stock units - December 31, 2024
247 $65.73 1,642 $57.73 
c)    Cash-Settled Awards
The following table provides an activity summary of the Company's cash-settled restricted stock units:
Cash-Settled Service Restricted Stock Units
Number of
restricted stock units
Nonvested restricted stock units - December 31, 2022
60 
Granted— 
Vested(59)
Forfeited(1)
Nonvested restricted stock units - December 31, 2023 (1)
 
(1)    No further cash-settled restricted stock units were granted subsequent to 2019 and all cash-settled restricted stock units were vested at December 31, 2023.

The following table provides additional information related to share-based compensation:
Year ended December 31,202420232022
Share-based compensation expense (1)
$42,713 $57,729 $56,136 
Tax benefits associated with share-based compensation expense$8,007 $8,819 $8,839 
Liability for cash-settled restricted stock units (2)
$— $— $4,792 
Fair value of restricted stock units vested (3)
$46,884 $64,156 $49,792 
Unrecognized share-based compensation expense$60,192 $62,416 $74,601 
Expected weighted average period associated with the recognition of unrecognized share-based compensation expense2.4 years2.4 years2.3 years
(1)    Related to share-settled restricted stock units and cash-settled restricted stock units.
(2)    Included in other liabilities in the consolidated balance sheets.
(3)    Fair value is based on the closing price of the Company's common shares on the vest date.
v3.25.0.1
RELATED PARTY TRANSACTIONS
12 Months Ended
Dec. 31, 2024
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS RELATED PARTY TRANSACTIONS
Related Party Transactions with Stone Point Capital, LLC ("Stone Point")
A member of the Company’s Board of Directors, Mr. Charles Davis, is the Chief Executive Officer of Stone Point Capital, LLC ("Stone Point"). In the ordinary course of business, the Company engages SKY Harbor Capital Management, LLC, which is majority-owned by Stone Point's private equity fund Trident V, L.P. ("Trident V"), to provide asset management services for certain high yield debt portfolios. For the year ended December 31, 2024, total fees paid to SKY Harbor Capital Management, LLC, were $3 million (2023: $3 million; 2022: $2 million).
In addition, the Company has an investment of $3 million (2023: $17 million) in the Freedom Consumer Credit Fund, LLC - Series B. The manager of this fund is Freedom Financial Asset Management, LLC ("Freedom") which is an indirect subsidiary of Pantheon Partners, LLC ("Pantheon"). A Stone Point private equity fund, Trident VI, L.P. ("Trident VI") owns approximately 14.5% of Pantheon. For the year ended December 31, 2024, fees paid to Freedom were $nil (2023: $1 million; 2022: $2 million).
The Company has an investment of $92 million (2023: $87 million) in Stone Point's private equity fund, Trident VIII, L.P. ("Trident VIII") and co-investments of $30 million (2023: $26 million) with Trident VIII. For the year ended December 31, 2024, fees paid to Stone Point in relation to Trident VIII were $4 million (2023: $2 million; 2022: $2 million).
The Company has an investment of $39 million (2023: $24 million) in Stone Point's private equity fund, Trident IX, L.P. ("Trident IX"). For the year ended December 31, 2024, fees paid to Stone Point in relation to Trident IX were $3 million (2023: $1 million; 2022: $1 million).
The Company has an investment of $48 million (2023: $43 million) with Rialto Real Estate IV-Property ("Rialto") and co-investments of $23 million (2023: $19 million) with Rialto, a fund managed by a portfolio company of Stone Point's private equity fund, Trident VII, L.P. ("Trident VII"). For the year ended December 31, 2024, fees paid to Rialto were $2 million (2023: $2 million; 2022: $2 million).

The Company has an investment of $18 million (2023: $18 million) in Stone Point Credit Corporation. For the year ended December 31, 2024, fees paid to Stone Point in relation to Stone Point Credit Corporation were $0.5 million (2023: $0.5 million; 2022: $0.3 million).

The Company has an investment of $18 million (2023: $18 million) in Stone Point Credit Corporation bonds. For the year ended December 31, 2024, the Company earned income of $1 million (2023: $1 million; 2022: $0.6 million) in relation to this bond.
The Company has an investment of $7 million (2023: $7 million) in a loan to Eagle Point Credit Management LLC ("Eagle Point"), which is majority-owned by Trident IX. For the year ended December 31, 2024, the Company earned income of $0.7 million (2023: $0.5 million) in relation to this loan.
The Company has an investment of $6 million (2023: $6 million) in cumulative preferred shares of Aspida Holdings Ltd. ("Aspida"). The investment was syndicated to the Company by Stone Point Credit Corporation. For the year ended December 31, 2024 and 2023, the Company did not pay any fees to Aspida.
The Company has an investment of $43 million (2023: $22 million) in Monarch Point Re (refer to Note 5 'Investments'), a newly created collateralized reinsurer which is jointly sponsored by the Company and Stone Point Credit Adviser LLC. For the year ended December 31, 2024, fees paid by Monarch Point Re to Stone Point Credit Adviser LLC were $1 million (2023: $0.1 million).
At December 31, 2023, the Company had an investment of $5 million in a syndicated accounts receivable loan for which Sound Point Capital Management LP ("Sound Point"), an affiliate of Stone Point, was the lead originator. For the year ended December 31, 2023, the Company did not pay any fees to Sound Point.
At December 31, 2023, the Company had co-investments of $9 million with Gordon Brothers, which is majority-owned by Trident VII. For the year ended December 31, 2023, fees paid to Gordon Brothers were $0.1 million (2022: $0.1 million).
Commitments
At December 31, 2024, the Company had up to $25 million of unfunded commitments to Stone Point's private equity fund, Trident X L.P. ("Trident X").
At December 31, 2024, the Company had up to $60 million of unfunded commitments to a separately managed account ("SMA) that will be managed by Stone Point Credit LLC.

Stock Repurchase Agreement with Stone Point

On February 3, 2025, the Company entered into a stock repurchase agreement (the "Repurchase Agreement") with T-VIII PubOpps LP ("T8"), an investment vehicle managed by Stone Point, pursuant to which T8 agreed to sell 2,234,636 shares to the Company for an aggregate price of approximately $200 million (the "Repurchase").

Loss Portfolio Transfer Reinsurance Agreement with Enstar

On December 13, 2024, the Company entered into a loss portfolio transfer reinsurance agreement with Cavello Bay Reinsurance Limited, a wholly-owned subsidiary of Enstar Group Limited ("Enstar") to retrocede a portfolio of reinsurance business (refer to Note 19 'Reinsurance' for further details).
Stone Point serves as the manager of Trident V, L.P., Trident V Parallel Fund, L.P. and Trident V Professionals Fund, L.P. (collectively, "Trident V Funds"), that indirectly held an aggregate ownership interest of approximately 9.5% in Enstar at December 31, 2024.
Retrocession Agreement with Monarch Point Re
On September 22, 2023 (the "closing date"), the Company entered into an agreement, with an effective date of January 1, 2023, to retrocede a diversified portfolio of casualty reinsurance business to Monarch Point Re.
The agreement covers losses both on a prospective basis and on a retroactive basis. Therefore, the Company has bifurcated the prospective and retroactive elements of the agreement and is accounting for each element separately.
Retroactive element
Reinsurance premiums of $119 million were allocated to the retroactive element of the agreement which was deemed to have met the established criteria for retroactive reinsurance accounting. At the closing date, the Company recognized acquisition costs of $33 million and a loss expense of $7 million in the consolidated statement of operations associated with the retroactive element of the agreement. In addition, the Company recognized reinsurance recoverable on unpaid losses of $76 million and reinsurance recoverable on paid losses of $4 million in the consolidated balance sheets associated with the retroactive element of the agreement (refer to Note 8 'Reserve for Losses and Loss Expenses').

Prospective element
For the year ended December 31, 2024, the Company ceded reinsurance premiums of $323 million (2023: $287 million) and ceded losses of $214 million (2023: $37 million) to Monarch Point Re. In addition, Monarch Point Re paid certain acquisition costs and administrative fees to the Company.
At December 31, 2024, the amount of reinsurance recoverable on unpaid and paid losses was $246 million (2023: $37 million) and the amount of ceded reinsurance payable included in insurance and reinsurance balances payable was $226 million (2023: $166 million) in the consolidated balance sheets.
This transaction was conducted at market rates consistent with negotiated arms-length contracts.
Loan to Monarch Point Re
During 2024, the Company advanced $253 million (2023: $297 million) to Monarch Point Re. These loans will be repaid in a manner consistent with the timing of amounts due to Monarch Point Re under retrocession agreements. At December 31, 2024, an amount of $236 million (2023: $72 million) was repaid and was treated as a non-cash activity in the consolidated statement of cash flows. These loans are expected to be repaid in full by May 15, 2026. The loan balance receivable at December 31, 2024 of $243 million (2023: $225 million) is included in loan advances made in the consolidated balance sheets. At December 31, 2024, the Company had committed to advance a further $nil (2023: $16 million) to Monarch Point Re.
Interest on this loan is payable for this period at an interest rate of 4.7% and 5.5% (2023: interest rates between 5.7% and 5.9%). Interest related to this loan of $7 million (2023: $9 million) was received in advance and is included in other liabilities in the consolidated balance sheets.
Significant Influence considerations
The Company's investment portfolio includes certain investments where it is considered to have the ability to exercise significant influence over the operating and financial policies of the investee. Significant influence is generally deemed to exist where the Company has an investment of 20% or more in the common stock of a corporation or an investment greater than 3% to 5% in closed end funds, limited partnerships, LLCs or similar investment vehicles. 
At December 31, 2024, the Company has $448 million (2023: $424 million) of investments where it is deemed to have the ability to exercise such significant influence. The Company generally pays management and performance fees to the investment managers of these investments. The Company considers all fees paid to the investment managers to be at market rates consistent with negotiated arms-length contracts.
Retrocession Agreement with Harrington Re
Harrington and Harrington Re commenced operations in 2016 (refer to Note 5 'Investments'). The Company has the ability to exercise significant influence over the operating and financial policies of Harrington and Harrington Re. In the normal course of business, the Company enters into certain reinsurance transactions with Harrington Re.
For the year ended December 31, 2024, the Company ceded reinsurance premiums of $218 million (2023: $298 million; 2022: $324 million) and ceded losses of $197 million (2023: $229 million; 2022: $234 million) to Harrington Re. In addition, Harrington Re paid certain acquisition costs and administrative fees to the Company.
At December 31, 2024, the amount of reinsurance recoverable on unpaid and paid losses was $884 million (2023: $933 million) and the amount of ceded reinsurance payable included in insurance and reinsurance balances payable was $181 million (2023: $219 million) in the consolidated balance sheets. This transaction was conducted at market rates consistent with negotiated arms-length contracts.
During 2018, the Company entered into a quota share retrocessional agreement with Harrington Re which was deemed to have met the established criteria for retroactive reinsurance accounting. During 2024, the Company entered into a reinsurer novation and replacement agreement with Harrington Re and a third-party reinsurer with respect to this quota share retrocession contract.
On June 29, 2021, the Company invested $10 million in 7.25% fixed to floating rate, senior unsecured notes ("Harrington Notes") due 2031, issued by Harrington. On June 29, 2024, the Harrington Notes were fully redeemed.
v3.25.0.1
REORGANIZATION EXPENSES
12 Months Ended
Dec. 31, 2024
Restructuring and Related Activities [Abstract]  
REORGANIZATION EXPENSES REORGANIZATION EXPENSES
For the year ended December 31, 2024, reorganization expenses were $26 million (2023: $29 million and 2022: $31 million).
In 2024, reorganization expenses were primarily related to severance costs attributable to the Company's "How We Work" program.
In 2023, reorganization expenses were primarily related to impairments of computer software assets and severance costs attributable to the Company's "How We Work" program which is focused on simplifying the Company’s operating structure.
In 2022, reorganization expenses were primarily related to severance costs and impairments of computer software assets mainly attributable to the Company's exit from catastrophe and property reinsurance lines of business in June.
v3.25.0.1
INCOME TAXES
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
Under current Bermuda law, AXIS Capital's Bermuda subsidiaries are not required to pay any taxes in Bermuda on income or capital gains. The Company has received assurance from the Minister of Finance in Bermuda that, in the event of any taxes being imposed, it will be exempt from taxation in Bermuda until March 2035.

Notwithstanding the above, on December 27, 2023, the Bermuda government enacted a corporate income tax which will apply for fiscal years beginning on or after January 1, 2025. Importantly, under the Corporate Income Tax Act 2023 of Bermuda, any liability to the tax will apply regardless of any assurances previously provided under the Exempted Undertakings Tax Protection Act 1966 of Bermuda. The Act includes a provision referred to as the economic transition adjustment ("Bermuda ETA"), which is intended to provide a fair and equitable transition into the tax regime. Pursuant to the Act and subsequently issued guidance, the Company recorded a net deferred tax asset of $177 million in 2024.
AXIS Specialty Insurance Bermuda (refer to Note 1 'Organization') that is a wholly owned subsidiary of AXIS Specialty U.S. Holdings, Inc, is in the process of making an election to be treated as a U.S. taxpayer under section 953(d) of the Internal Revenue Code of 1986, as amended ("U.S. Internal Revenue Code"). AXIS Specialty Insurance Bermuda will be subject to tax in the U.S. in 2024 and in the U.S. and Bermuda in 2025, when applicable. Any U.S. tax incurred as a result of this election is expected to be fully creditable against the Bermuda corporate income tax.
AXIS Capital's primary Bermuda subsidiary has an operating branch in Singapore, which is subject to the relevant taxes in that jurisdiction. The Singapore branch is not under examination in that tax jurisdiction but remains subject to examination for tax years 2021 through 2024.
AXIS Capital's U.S. subsidiaries are subject to federal, state and local corporate income taxes, and other taxes applicable to U.S. corporations. The provision for federal income taxes has been determined under the principles of the consolidated tax provisions of the U.S. Internal Revenue Code. Should the U.S. subsidiaries pay a dividend outside the U.S. group, withholding taxes will apply. The U.S. subsidiaries are currently under examination for the 2019, 2021, and 2022 tax years and remain subject to examination for tax years 2019, and 2021 through 2024.
In Canada, AXIS Capital's U.S. reinsurance company operates through a branch and its U.S. service company has an unlimited liability company subsidiary based in Canada. The Canadian operations are subject to the relevant taxes in that jurisdiction and remain subject to examination for tax years 2020 through 2024.
AXIS Capital had subsidiaries in Ireland, the U.K., and Brazil with branches in the U.K., Switzerland, and Belgium. These subsidiaries and their branches are not under examination but remain subject to examination in all applicable jurisdictions for tax years 2020 through 2024.
In the U.K., the Company operates through a Lloyd’s syndicate whose income is subject to tax in the U.K., payable by its corporate members. The income from operations at Lloyd’s is also subject to taxes in other jurisdictions in which Lloyd's operates, including the U.S. Under a Closing Agreement between Lloyd’s and the IRS, Lloyd's corporate members pay U.S. income tax on U.S. connected income written by Lloyd’s syndicates. To the extent that the Lloyd’s syndicates incur taxes outside the U.K., they may claim a credit for foreign taxes incurred, limited to the U.K. equivalent tax on the same income.
The following table provides an analysis of income tax expense (benefit) and net tax assets:
Year ended December 31,202420232022
Current income tax expense (benefit)
U.S.$84,255 $12,021 $11,491 
Europe19,260 32,386 2,366 
Bermuda
3,425 291 (147)
Deferred income tax expense (benefit)
U.S.716 (24,042)(8,147)
Europe7,290 18,932 16,474 
Bermuda(1)
(170,541)(13,272)— 
Total income tax expense (benefit)$(55,595)$26,316 $22,037 
Net current tax receivables$42,991 $78,570 $46,704 
Net deferred tax assets (liabilities)278,474 72,850 108,220 
Net tax assets$321,465 $151,420 $154,924 
(1)    Reflects the recognition of a tax benefit related to the Bermuda ETA, offset by a partial reversal of the 2023 tax benefit on unrealized investment losses included in other comprehensive income (loss) due to the enactment of corporate income tax, effective January 1, 2025.
Deferred income taxes reflect the tax impact of temporary differences between the carrying amounts of assets and liabilities for financial reporting and income tax purposes. The following table provides details of the significant components of deferred tax assets and liabilities:
At December 31,20242023
Deferred tax assets:
Discounting of net reserves for losses and loss expenses$66,338 $62,316 
Unearned premiums62,656 54,104 
Net unrealized investments losses36,536 54,395 
Operating and capital loss carryforwards
75,864 100,907 
Accruals not currently deductible36,253 36,407 
Tax credits 2,414 11,602 
Bermuda economic transition adjustment
176,923 — 
Other deferred tax assets3,681 4,149 
Deferred tax assets before valuation allowance460,665 323,880 
Valuation allowance(19,829)(38,711)
Deferred tax assets net of valuation allowance440,836 285,169 
Deferred tax liabilities:
Deferred acquisition costs(35,401)(27,109)
Other investment adjustments and impairments(7,933)(7,173)
Intangible assets(47,355)(49,486)
Depreciation and amortization
(7,586)(1,140)
Equalization reserves(2,347)(2,726)
Acquisition adjustments (1)
 (79,466)
Lloyd’s deferred year of account results(51,770)(38,194)
Other deferred tax liabilities(9,970)(7,025)
Deferred tax liabilities(162,362)(212,319)
Net deferred tax assets (liabilities)$278,474 $72,850 
(1) During the year ended December 31, 2024, the Company assessed that certain deferred tax assets and deferred tax liabilities related to acquisitions were no longer required.
The following table summarizes total operating and capital loss carryforwards and tax credits:
At December 31,20242023
Operating and Capital Loss Carryforwards(1)
Singapore operating loss carryforward
$91,924 $70,815 
U.K. operating loss carryforward
216,928 293,533 
U.K. capital loss carryforward
93 — 
Ireland operating loss carryforward27 78,154 
Ireland capital loss carryforward1,372 716 
Switzerland operating loss carryforward(2)
68,573 123,453 
U.S. capital loss carryforward(3)
59,434 — 
Tax Credits(1)
Ireland foreign tax credit$333 $6,922 
U.K. foreign tax credit504 2,605 
U.S. foreign tax credit(4)
1,577 2,074 
(1)    At December 31, 2024, the Singapore, U.K., and Ireland operating and capital loss carryforwards and tax credits can be carried forward indefinitely.
(2)    At December 31, 2024, the Swiss net operating loss carryforwards expire in 2029.
(3)    At December 31, 2024, the U.S. capital loss carryforwards expire in 2029.
(4)    At December 31, 2024, the U.S. foreign tax credits expire in 2032.

The following table shows an analysis of the movement in the Company's valuation allowance:
At December 31,20242023
Income tax expense (benefit):
Valuation allowance - beginning of year$31,688 $39,782 
Operating loss carryforwards(6,572)(8,713)
Foreign tax credit(6,589)4,184 
U.K. branch assets and other foreign rate differentials(1,567)(3,565)
Capital loss carryforwards and impaired investments
261 — 
Valuation allowance - end of year$17,221 $31,688 
Accumulated other comprehensive income (loss):
Valuation allowance - beginning of year$7,023 $20,287 
Change in investment - related items(4,415)(13,264)
Valuation allowance - end of year2,608 7,023 
Total valuation allowance - end of year$19,829 $38,711 
At December 31, 2024 and 2023, the Company had a full valuation allowance on operating loss carryforwards relating to operations in Singapore, Ireland and Switzerland, foreign tax credits available in Ireland and certain other deferred tax assets related to branch operations.
In 2024, the valuation allowance decreased by $19 million (2023: $21 million). The net gain incurred by the AXIS Re SE, the Irish reinsurance company, resulted in the release of a valuation allowance of $13 million (2023: $25 million) against the net deferred tax assets of AXIS Re SE and AXIS Re Europe, the Swiss branch of the Irish reinsurance company, of which $8 million (2023: $12 million) was released in net income (loss) and $5 million (2023: $13 million) was released in other comprehensive income (loss). In 2024, a valuation allowance of $7 million was released against foreign tax credits held by AXIS Specialty Europe and in 2023 a valuation allowance of $6 million was recorded against foreign tax credits held by AXIS Specialty Europe SE. In 2023, a valuation allowance of $2 million was also released against U.S. foreign tax credits that were utilized.
At December 31, 2024 and 2023, the Company's U.S. operations had a deferred tax asset of $19 million and $41 million, respectively, for the unrealized losses on its fixed maturities that were recorded in other comprehensive income (loss). The Company examined the need for a valuation allowance and after considering all positive and negative evidence concluded a valuation allowance against its net unrealized investment losses in the U.S was not required.

At December 31, 2024 and 2023, the Company’s Bermuda operations had a deferred tax asset of $17 million and $13 million, respectively for the unrealized losses on its fixed maturities that were recorded in other comprehensive income (loss). The Company examined the need for a valuation allowance and after considering all positive and negative evidence concluded a valuation allowance against its net unrealized investment losses in Bermuda was not required.
At December 31, 2024, the Company’s Bermuda operations had a deferred tax asset of $177 million related to the Bermuda ETA. The Company examined the need for a valuation allowance and after considering all positive and negative evidence concluded a valuation allowance against this asset in Bermuda was not required.

Although realization is not assured, management believes it is more likely than not that the tax benefit of the recorded net deferred tax assets will be realized. In evaluating the Company's ability to recover these tax assets within the jurisdiction from which they arise, it considered all available positive and negative evidence, including historical results, operating loss carry-back potential and scheduled reversals of deferred tax liabilities. The Company believes its U.S. and U.K. operations will produce significant taxable income in future periods and have deferred tax liabilities that will reverse in future periods, such that the Company believes sufficient ordinary taxable income is available to utilize all remaining ordinary deferred tax assets.
A deferred tax liability has not been recorded on undistributed earnings as the U.S. group satisfies the indefinite reversal criteria.
At December 31, 2024 and 2023, there were no unrecognized tax benefits.
The following table presents the distribution of income before income taxes between domestic and foreign jurisdictions and a reconciliation of the actual income tax rate to the amount computed by applying the effective tax rate of 0% under Bermuda law to income before income taxes:
Year ended December 31,202420232022
Income (loss) before income taxes
Bermuda (domestic)$323,688 $213,539 $236,781 
Foreign702,503 189,067 8,340 
 Total income before income taxes$1,026,191 $402,606 $245,121 
Reconciliation of effective tax rate (% of income before income taxes)
Expected tax rate0.0 %0.0 %0.0 %
Foreign taxes at local expected rates:
U.S.8.4 %(2.5 %)0.2 %
Europe6.0 %11.9 %1.9 %
Valuation allowance(1.4 %)(2.0 %)9.5 %
Prior year adjustments(1.5 %)1.3 %(0.3 %)
Incremental branch taxes1.1 %0.9 %(0.4 %)
Change in enacted tax rate(1)
(1.9 %)(3.3 %)(2.2 %)
Bermuda economic transition adjustment(17.2 %)— %— %
Change in unrealized investment gain/(loss)
0.6 %— %— %
Withholding tax
0.3 %— %— %
Other0.2 %0.2 %0.3 %
Actual tax rate(5.4 %)6.5 %9.0 %
(1)    At December 31, 2024, the change in enacted tax rate represents the rate change related to deferred tax assets and deferred tax liabilities on acquisition adjustments no longer required. At December 31, 2023, the change in enacted tax rate represents the enactment of the Bermuda Corporate Income Tax Act of 2023 related to unrealized investment losses included in other comprehensive income (loss). At December 31, 2022, the change in enacted tax rate included a change in the UK tax rate from 19% to 25% and in Belgium from 30% to 25%.
v3.25.0.1
OTHER COMPREHENSIVE INCOME (LOSS)
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
OTHER COMPREHENSIVE INCOME (LOSS) OTHER COMPREHENSIVE INCOME (LOSS)
The following table presents the tax effects allocated to each component of other comprehensive income (loss):
Before tax amountIncome tax (expense) benefitNet of tax amount
Year ended December 31, 2024
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$(44,964)$11,934 $(33,030)
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has been recognized(278)30 (248)
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)
170,984 (15,664)155,320 
Unrealized gains (losses) arising during the year, net of reclassification adjustment125,742 (3,700)122,042 
Foreign currency translation adjustment(23,763) (23,763)
Total other comprehensive income (loss), net of tax$101,979 $(3,700)$98,279 
Year ended December 31, 2023
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$294,933 $(36,993)$257,940 
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has been recognized11,220 (1,637)9,583 
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)142,324 (13,811)128,513 
Unrealized gains (losses) arising during the year, net of reclassification adjustment448,477 (52,441)396,036 
Foreign currency translation adjustment(1,572)— (1,572)
Total other comprehensive income (loss), net of tax$446,905 $(52,441)$394,464 
Year ended December 31, 2022
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$(1,171,381)$127,756 $(1,043,625)
Unrealized gains (losses) arising during the year for which an allowance
for expected credit losses has been recognized
(73,063)5,913 (67,150)
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)335,294 (30,369)304,925 
Unrealized gains (losses) arising during the year, net of reclassification adjustment(909,150)103,300 (805,850)
Foreign currency translation adjustment(10,986)— (10,986)
Total other comprehensive income (loss), net of tax$(920,136)$103,300 $(816,836)
The following table presents details of amounts reclassified from accumulated other comprehensive income (loss) ("AOCI") to net income (loss):
Amounts reclassified from AOCI(1)
AOCI componentsConsolidated statement of operations line item that includes reclassification adjustmentYear ended December 31,
202420232022
Unrealized gains (losses) on available for sale investments
Other realized and unrealized investment gains (losses)
$(170,576)$(129,567)$(322,726)
Impairment losses(408)(12,757)(12,568)
Total before tax(170,984)(142,324)(335,294)
Income tax (expense) benefit15,664 13,811 30,369 
Net of tax$(155,320)$(128,513)$(304,925)
(1)    Amounts in parentheses are charges to net income (loss).
v3.25.0.1
STATUTORY FINANCIAL INFORMATION
12 Months Ended
Dec. 31, 2024
STATUTORY FINANCIAL INFORMATION [Abstract]  
STATUTORY FINANCIAL INFORMATION STATUTORY FINANCIAL INFORMATION
The Company's insurance and reinsurance operations are subject to laws and regulations in the jurisdictions in which they operate, the most significant of which include Bermuda, Ireland, and the U.S. In addition, the Company is regulated by Lloyd's. These regulations include certain restrictions on the amount of dividends or other distributions, such as loans or cash advances, available to shareholders without prior approval from insurance regulatory authorities.
The statutory capital and surplus in each of the Company's most significant regulatory jurisdictions is shown in the following table:
BermudaIrelandU.S.
At December 31,202420232024202320242023
Required statutory capital and surplus$1,982,025 $1,269,943 $733,689 $755,076 $675,672 $739,829 
Available statutory capital and surplus$4,475,219 $3,170,556 $1,197,127 $1,160,932 $2,483,658 $2,187,371 

Bermuda

Under the Insurance Act 1978, amendments thereto and related regulations of Bermuda (the "Insurance Act"), the Company's Bermuda subsidiaries, AXIS Specialty Bermuda and AXIS Specialty Insurance Bermuda are required to maintain minimum statutory capital and surplus equal to the greater of a minimum solvency margin ("MSM") and the Enhanced Capital Requirement ("ECR").

The MSM is the greater of $100 million, 50% of net premiums written, 15% of net reserve for losses and loss expenses, and 25% of the ECR. The Company's ECR is based on an Economic Balance Sheet ("EBS") framework and is calculated using a standard risk-based capital model developed by the Bermuda Monetary Authority ("BMA").

At December 31, 2024 and 2023, the required and available statutory capital and surplus were based on this EBS framework.
Under the Act, AXIS Specialty Bermuda is restricted as to the payment of dividends for amounts greater than 25% of the prior year’s statutory capital and surplus, whereby an affidavit signed by at least two members of the Board of Directors is required, attesting that any dividend in excess of this amount would not cause the Company to fail to meet its relevant margins. 
At December 31, 2024, the maximum dividend AXIS Specialty Bermuda could pay, without a signed affidavit, having met minimum levels of statutory capital and surplus requirements, was approximately $958 million (2023: $730 million).
Ireland
The Company's Irish subsidiaries, AXIS Specialty Europe and AXIS Re SE, are required to continuously maintain the Minimum Capital Requirement ("MCR") and the Solvency Capital Requirement ("SCR"). The capital requirements are calculated by reference to Solvency II definitions. If an entity falls below the MCR or SCR, the Central Bank of Ireland is authorized to take action to restore the financial position of the Company's Irish subsidiaries. During 2024 and 2023, the Company's Irish subsidiaries were in compliance with these requirements.
The Company's Irish subsidiaries may declare dividends subject to meeting their solvency and capital requirements. The maximum dividend is limited to "excess eligible own funds" which is defined as excess Solvency II capital over the SCR and may also be limited to "profits available for distribution'', which is defined as accumulated realized profits less accumulated realized losses and statutory reserves. In addition, a target coverage ratio range of excess eligible own funds to SCR is set by the Company’s Irish subsidiaries to ensure their ability to absorb stress events without breaches of required capital levels. Own Fund balances in excess of the target coverage ratio range may be considered for distribution back to Group.
At December 31, 2024, the maximum dividend the Company's Irish subsidiaries could pay, having met their target solvency and capital requirements was approximately $97 million (2023: $28 million).
United States
The Company's U.S. operations required statutory capital and surplus is determined using the risk-based capital formula ("RBC"), which is the National Association of Insurance Commissioners' (the "Commissioner") method of measuring the minimum capital appropriate for U.S. reporting entities to support its overall business operations in consideration of its size and risk profile. If a company falls below the authorized control level as determined under the RBC, the domiciliary states are authorized to take whatever regulatory actions may be considered necessary to protect policyholders and creditors.
The maximum dividend that may be paid by the Company's U.S. insurance subsidiaries is restricted by the regulatory requirements of the domiciliary states. Generally, the maximum dividend that may be paid by each of the Company's U.S. insurance subsidiaries is limited to unassigned surplus (statutory equivalent of retained earnings) and may also be limited to statutory net income, net investment income or 10% of total statutory capital and surplus.
At December 31, 2024, the maximum dividend that the Company's U.S. insurance operations could pay without regulatory approval was approximately $344 million (2023: $181 million).
Lloyd's of London
The Company operates in the Lloyd’s market through its corporate members, AXIS Corporate Capital UK Limited and AXIS Corporate Capital UK II Limited, that provided 70% and 30% capital support, respectively, to Syndicate 1686's through December 31, 2024. AXIS Corporate Capital UK II Limited will provide 100% capital support to Syndicate 1686 for underwriting activities effective January 1, 2025. AXIS Corporate Capital UK II Limited also provides 100% capital support to Syndicate 2050. Syndicate 1686 and Syndicate 2050 are managed by AXIS Managing Agency.
Corporate members of Lloyd’s and Lloyd’s syndicates are bound by the rules of Lloyd’s, which are prescribed by Bye-laws and Requirements made by the Council of Lloyd’s under powers conferred by the Lloyd’s Act 1982. These rules prescribe membership subscriptions, contributions to the Lloyd’s Central Fund and assets that must be deposited with Lloyd’s in support of members' underwriting. The Council of Lloyd’s has broad powers to sanction breaches of its rules, including the power to restrict or prohibit a member’s participation on Lloyd’s syndicates.
The capital provided to support underwriting, or FAL, is not available for distribution for the payment of dividends or for working capital requirements. Corporate members may also be required to maintain funds under the control of Lloyd’s in excess of their capital requirements and such funds also may not be available for distribution for the payment of dividends. Lloyd’s sets the corporate members’ required capital annually and reviews funds held compared to latest capital requirements on a quarterly basis. This process is supported by the application of a capital model that is based on regulatory rules pursuant to Solvency II.

FAL may be satisfied by cash, certain investments and letters of credit provided by approved banks. At December 31, 2024, fixed maturities and short-term investments with a fair value of $328 million (2023: $587 million) and cash of $4 million (2023: $13 million), respectively, were restricted to satisfy AXIS Corporate Capital UK Limited FAL requirements.

At December 31, 2024, fixed maturities and short-term investments with a fair value of $424 million (2023: $261 million), equity securities with a fair value of $27 million (2023: $27 million), and cash of $99 million (2023: $6 million) were restricted to satisfy AXIS Corporate Capital UK II Limited FAL requirements (refer to Note 5 'Investments' and Note 12 'Commitments and Contingencies').

Corporate members can apply to Lloyd's to release accumulated funds, whether syndicate profits or interest on FAL, which are in excess of the agreed FAL requirements on a quarterly basis. At December 31, 2024 and 2023, actual capital and assets exceeded the FAL requirements for Syndicate 1686 and Syndicate 2050.

Branch Offices
The Company's operating subsidiaries in Bermuda and the U.S. maintain branch offices in Singapore and Canada, respectively. The Company's Irish operating subsidiaries maintain branch offices in the U.K., Switzerland and Belgium. As branch offices are not considered separate entities for regulatory purposes, the required and actual statutory capital and surplus amounts for each jurisdiction in the table above, include amounts related to the applicable branch offices. The Company's branch offices in Singapore and Canada are subject to additional minimum capital or asset requirements in their countries of domicile. At December 31, 2024 and 2023, the actual capital/assets for each of these branches exceeded the relevant local regulatory requirements.
Total statutory net income (loss) of the Company's operating subsidiaries was $1.0 billion, $471 million, and $134 million for 2024, 2023 and 2022, respectively.
The differences between statutory financial statements and statements prepared in accordance with U.S. GAAP vary by jurisdiction, however, the primary differences are that statutory financial statements may not reflect deferred acquisition costs, certain net deferred tax assets, goodwill and intangible assets, unrealized gains (losses) on fixed maturities or certain unauthorized reinsurance recoverable balances.
v3.25.0.1
SUBSEQUENT EVENTS
12 Months Ended
Dec. 31, 2024
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS SUBSEQUENT EVENTS
Share Repurchase program
On February 6, 2025, authorization under the Company's share repurchase program approved in May 2024 (refer to Note 15 'Shareholders' Equity') was exhausted.
On February 19, 2025, the Company's Board of Directors approved a new share repurchase program for up to $400 million of the Company's common shares. The new share repurchase program is open-ended, allowing the Company to repurchase its shares from time to time in the open market or privately negotiated transactions, depending on market conditions.
v3.25.0.1
SCHEDULE I - SUMMARY OF INVESTMENTS - OTHER THAN INVESTMENTS IN RELATED PARTIES
12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]  
SCHEDULE I - SUMMARY OF INVESTMENTS - OTHER THAN INVESTMENTS IN RELATED PARTIES
AXIS CAPITAL HOLDINGS LIMITED
SUMMARY OF INVESTMENTS - OTHER THAN INVESTMENTS IN RELATED PARTIES
 
At December 31, 2024
Amortized costFair valueAmount shown on the balance sheet
(in thousands)
Type of investment:
Fixed maturities, available for sale, at fair value
U.S. government and agency$2,830,111 $2,802,986 $2,802,986 
Non-U.S. government753,315 729,939 729,939 
Corporate debt4,941,510 4,842,190 4,842,190 
Agency RMBS1,245,681 1,184,845 1,184,845 
CMBS852,534 819,608 819,608 
Non-agency RMBS132,116 122,536 122,536 
ABS1,547,350 1,539,832 1,539,832 
Municipals117,288 110,817 110,817 
Total fixed maturities, available for sale$12,419,905 12,152,753 12,152,753 
Fixed maturities, held to maturity, at amortized cost
Corporate debt$122,706 115,617 122,706 
ABS320,694 321,134 320,694 
Total fixed maturities, held to maturity$443,400 436,751 443,400 
Mortgage loans, held for investment, at fair value505,697 505,697 
Short-term investments, at fair value223,666 223,666 
Equity securities, at fair value579,274 579,274 
Other investments, at fair value (1)
689,159 930,278 
Equity method investments (2)
 206,994 
Total investments$14,587,300 $15,042,062 
(1)In the fair value column in the table above, other investments exclude investments where the Company is considered to have the ability to exercise significant influence over the operating and financial policies of the investees.
(2)In the fair value column in the table above, equity method investments are excluded as the Company has the ability to exercise significant influence over the operating and financial policies of the investees.
v3.25.0.1
SCHEDULE II - CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY
12 Months Ended
Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]  
SCHEDULE II - CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY
AXIS CAPITAL HOLDINGS LIMITED
CONDENSED BALANCE SHEETS – PARENT COMPANY
DECEMBER 31, 2024 AND 2023
 
20242023
(in thousands)
Assets
Investments in subsidiaries$6,209,792 $5,415,302 
Cash and cash equivalents3,768 412 
Other assets4,465 4,751 
Total assets$6,218,025 $5,420,465 
Liabilities
Intercompany payable$70,183 $89,430 
Dividends payable50,478 51,749 
Other liabilities7,985 16,090 
Total liabilities128,646 157,269 
Shareholders’ equity
Preferred shares550,000 550,000 
Common shares (shares issued 2024: 176,580; 2023: 176,580
     shares outstanding 2024: 82,984; 2023: 85,286)
2,206 2,206 
Additional paid-in capital2,394,063 2,383,030 
Accumulated other comprehensive income (loss)(267,557)(365,836)
Retained earnings7,341,569 6,440,528 
Treasury shares, at cost (2024: 93,596; 2023: 91,294)
(3,930,902)(3,746,732)
Total shareholders’ equity6,089,379 5,263,196 
Total liabilities and shareholders’ equity$6,218,025 $5,420,465 

(1)AXIS Capital has fully and unconditionally guaranteed all obligations of AXIS Specialty Finance PLC, a 100% owned finance subsidiary, related to the issuance of $250 million aggregate principal amount of 5.15% senior unsecured notes. AXIS Capital's obligations under this guarantee are unsecured senior obligations and rank equally with all other senior obligations of AXIS Capital.

(2)AXIS Capital has fully and unconditionally guaranteed all obligations of AXIS Specialty Finance PLC, a 100% owned finance subsidiary, related to the issuance of $350 million aggregate principal amount of 4.0% senior unsecured notes. AXIS Capital's obligations under this guarantee are unsecured senior obligations and rank equally with all other senior obligations of AXIS Capital.

(3)AXIS Capital has fully and unconditionally guaranteed all obligations of AXIS Specialty Finance LLC, a 100% owned finance subsidiary, related to the issuance of $300 million aggregate principal amount of 3.9% senior unsecured notes. AXIS Capital's obligations under this guarantee are unsecured senior obligations and rank equally with all other senior obligations of AXIS Capital.

(4)AXIS Capital has fully and unconditionally guaranteed all obligations of AXIS Specialty Finance LLC, a 100% owned finance subsidiary, related to the issuance of $425 million aggregate principal amount of 4.9% fixed-rate reset junior unsecured notes. AXIS Capital's obligation under this guarantee is an unsecured junior subordinated obligation and ranks equally with all future unsecured and junior subordinated obligations of AXIS Capital, and junior in right of payment to all outstanding and future senior obligations of AXIS Capital.
SCHEDULE II
AXIS CAPITAL HOLDINGS LIMITED
CONDENSED STATEMENTS OF OPERATIONS – PARENT COMPANY
YEARS ENDED DECEMBER 31, 2024, 2023 AND 2022
 
202420232022
(in thousands)
Revenues
Net investment income
$ $— $— 
Total revenues — — 
Expenses
General and administrative expenses52,599 52,334 60,252 
Total expenses52,599 52,334 60,252 
Income (loss) before equity in net income of subsidiaries
(52,599)(52,334)(60,252)
Equity in net income of subsidiaries
1,134,385 428,626 283,335 
Net income1,081,786 376,292 223,083 
Preferred share dividends30,250 30,250 30,250 
Net income available to common shareholders$1,051,536 $346,042 $192,833 
Comprehensive income (loss)$1,180,065 $770,756 $(593,753)
SCHEDULE II
AXIS CAPITAL HOLDINGS LIMITED
CONDENSED STATEMENTS OF CASH FLOWS – PARENT COMPANY
YEARS ENDED DECEMBER 31, 2024, 2023 AND 2022
 
202420232022
 (in thousands)
Cash flows from operating activities:
Net income$1,081,786 $376,292 $223,083 
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in income loss of subsidiaries
(1,134,385)(428,626)(283,335)
Change in intercompany payable(19,247)(136,059)32,871 
Dividends received from subsidiaries459,000 375,000 225,000 
Other items(28,645)(34,626)(17,140)
Share-based compensation expense, net of cash payments42,731 54,119 48,494 
Net cash provided by operating activities401,240 206,100 228,973 
Cash flows from financing activities:
Taxes paid on withholding shares(15,925)(23,595)(13,994)
Dividends paid - common shares(151,765)(153,775)(149,341)
Repurchase of common shares - open market(199,944)— (34,987)
Dividends paid - preferred shares(30,250)(30,250)(30,250)
Net cash used in financing activities(397,884)(207,620)(228,572)
Increase (decrease) in cash, cash equivalents and restricted cash3,356 (1,520)401 
Cash, cash equivalents and restricted cash - beginning of year412 1,932 1,531 
Cash, cash equivalents and restricted cash - end of year$3,768 $412 $1,932 
v3.25.0.1
SCHEDULE III - SUPPLEMENTARY INSURANCE INFORMATION
12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Abstract]  
SCHEDULE III - SUPPLEMENTARY INSURANCE INFORMATION
AXIS CAPITAL HOLDINGS LIMITED
SUPPLEMENTARY INSURANCE INFORMATION
 
 At and year ended December 31, 2024
(in thousands)Deferred
acquisition
costs
Reserve
for losses
and loss
expenses
Unearned
premiums
Net
premiums
earned
Net
investment income(1)
Net losses
and loss
expenses
Acquisition
costs
Other
operating expenses(2)
Net
premiums
written
Insurance$343,476 $10,499,703 $3,859,162 $3,926,036 $ $2,245,420 $766,915 $485,929 $4,250,545 
Reinsurance181,361 6,719,226 1,352,703 1,380,199  913,067 303,636 50,513 1,506,806 
Corporate    759,229   129,760  
Total$524,837 $17,218,929 $5,211,865 $5,306,235 $759,229 $3,158,487 $1,070,551 $666,202 $5,757,351 
 At and year ended December 31, 2023
(in thousands)Deferred
acquisition
costs
Reserve
for losses
and loss
expenses
Unearned
premiums
Net
premiums
earned
Net
investment income(1)
Net losses
and loss
expenses
Acquisition
costs
Other
operating expenses(2)
Net
premiums
written
Insurance$298,249 $9,507,409 $3,507,519 $3,461,700 $— $2,080,001 $648,463 $472,094 $3,758,720 
Reinsurance152,701 6,926,609 1,240,083 1,622,081 — 1,313,101 352,482 79,373 1,343,605 
Corporate— — — — 611,742 — — 132,979 — 
Total$450,950 $16,434,018 $4,747,602 $5,083,781 $611,742 $3,393,102 $1,000,945 $684,446 $5,102,325 
 At and year ended December 31, 2022
(in thousands)Deferred
acquisition
costs
Reserve
for losses
and loss
expenses
Unearned
premiums
Net
premiums
earned
Net
investment income(1)
Net losses
and loss
expenses
Acquisition
costs
Other
operating expenses(2)
Net
premiums
written
Insurance$249,407 $8,381,593 $3,077,628 $3,134,155 $— $1,785,854 $577,838 $443,704 $3,377,906 
Reinsurance224,162 6,787,270 1,283,819 2,026,171 — 1,456,556 444,179 106,585 1,885,150 
Corporate— — — — 418,829 — — 130,054 — 
Total$473,569 $15,168,863 $4,361,447 $5,160,326 $418,829 $3,242,410 $1,022,017 $680,343 $5,263,056 
(1)The Company evaluates underwriting results of its reportable segments separately from the performance of its investment portfolio. Therefore, the Company believes it is appropriate to exclude net investment income from its underwriting profitability measure.
(2)Amounts related to the Company's reportable segments reflect underwriting-related general and administrative expenses, which includes those general and administrative expenses that are incremental and/or directly attributable to the Company's underwriting operations. Underwriting-related general and administrative expenses is a non-GAAP financial measure as defined in Item 10(e) of SEC Regulation S-K. The reconciliation to general and administrative expenses, the most comparable GAAP financial measure, presented in the table above, also includes corporate expenses of $130 million, $133 million, and $130 million for the years ended December 31, 2024, 2023 and 2022, respectively. Corporate expenses include holding company costs necessary to support our worldwide insurance and reinsurance operations and costs associated with operating as a publicly-traded company. As these costs are not incremental and/or directly attributable to the Company's underwriting operations, these expenses are excluded from underwriting-related general and administrative expenses.
v3.25.0.1
SCHEDULE IV - SUPPLEMENTARY REINSURANCE INFORMATION
12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Abstract]  
SCHEDULE IV - SUPPLEMENTARY REINSURANCE INFORMATION
AXIS CAPITAL HOLDINGS LIMITED
SUPPLEMENTARY REINSURANCE INFORMATION
YEARS ENDED DECEMBER 31, 2024, 2023 AND 2022
 
(in thousands)
GROSS
AMOUNT
CEDED TO
OTHER
COMPANIES
ASSUMED
FROM
OTHER
COMPANIES
NET
AMOUNT
PERCENTAGE
OF AMOUNT
ASSUMED TO
NET
2024
Property and Casualty$5,596,538 $3,085,338 $2,522,244 $5,033,444 50.1 %
Accident and Health437,817 163,199 449,289 723,907 62.1 %
Total$6,034,355 $3,248,537 $2,971,533 $5,757,351 51.6 %
2023
Property and Casualty$5,223,919 $3,161,438 $2,402,378 $4,464,859 53.8 %
Accident and Health311,970 92,762 418,258 637,466 65.6 %
Total$5,535,889 $3,254,200 $2,820,636 $5,102,325 55.3 %
2022
Property and Casualty$4,858,629 $2,900,300 $2,685,677 $4,644,006 57.8 %
Accident and Health244,329 51,239 425,960 619,050 68.8 %
Total$5,102,958 $2,951,539 $3,111,637 $5,263,056 59.1 %
v3.25.0.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pay vs Performance Disclosure      
Net income $ 1,081,786 $ 376,292 $ 223,083
v3.25.0.1
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2024
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.0.1
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.0.1
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
The Company’s information risk management program is designed to protect the confidentiality of nonpublic, sensitive information and the integrity and availability of our information systems. The program includes policies and procedures that identify how security measures and controls are developed, implemented, and maintained. We have designed our enterprise-wide information security program consistent with industry standards using the National Institute of Standards and Technology Cybersecurity Framework (NIST CSF) as a guide to help us identify, assess, and manage cybersecurity risks relevant to our business. Risk assessment, risk-based analysis, and judgment are used to select security controls to address risks. Information about cybersecurity risks and our risk management processes is collected, analyzed and considered as part of our overall enterprise risk management program.
Key components of our cybersecurity risk management program include:
risk assessments designed to help identify cybersecurity risks to our critical systems, information, and services.
a security team principally responsible for managing (1) our cybersecurity policies & risk assessment processes, (2) security architecture and engineering, (3) identifying vulnerabilities, managing remediation, and testing of our security controls, and (4) our cybersecurity monitoring & incident response.
the use of external service providers, where appropriate, to assess, test or otherwise assist with aspects of our security processes.
managing a cybersecurity awareness and training program that covers employees and contractors who access internal systems.
a cybersecurity incident response plan that includes procedures for responding to various types of cybersecurity incidents and tested through periodic tabletop exercises.
a third-party security risk assessment team, which is involved with identifying, assessing, and controlling risks that occur due to interactions with third parties including vendors and procurement.
restricted physical access to critical areas, servers, and network equipment.
support of our business continuity and disaster response plans.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
The Company’s information risk management program is designed to protect the confidentiality of nonpublic, sensitive information and the integrity and availability of our information systems. The program includes policies and procedures that identify how security measures and controls are developed, implemented, and maintained. We have designed our enterprise-wide information security program consistent with industry standards using the National Institute of Standards and Technology Cybersecurity Framework (NIST CSF) as a guide to help us identify, assess, and manage cybersecurity risks relevant to our business. Risk assessment, risk-based analysis, and judgment are used to select security controls to address risks. Information about cybersecurity risks and our risk management processes is collected, analyzed and considered as part of our overall enterprise risk management program.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
With over 30 years of industry cybersecurity experience, the Company’s Chief Information Security Officer ("CISO") is the member of the Company’s management team with primary responsibility for the development, operation, and maintenance of the Company’s information security program. The CISO supervises the Company’s cybersecurity team, facilitates the incident response plan and acts as the liaison to the Company’s executive management team, including relaying strategies, resource requests and incident updates. The Company’s security event monitoring and detection capabilities are performed by our Cybersecurity team and third parties through the use of processes and tooling. Cybersecurity incidents are responded to by a multi-disciplinary Incident Response team and if appropriate, escalated to our Cybersecurity Disclosure Subcommittee, Executive Management, and the Board. The level of escalation will vary depending on the severity and scope of the cyber incident. In the event of a severe cyber incident, the CISO will escalate to the relevant subcommittee to determine the course of action. All relevant roles are trained on their responsibilities regularly. The Board, along with the Risk and Audit Committees of the Board, oversees our information security program. In 2024, our Board and Risk and Audit Committees received periodic updates throughout the year on cybersecurity matters, and these updates are part of their standing agendas. These updates include reports regarding items such as cybersecurity strategies, program effectiveness, key risks and performance metrics related to the Company’s information security program and the Company’s mitigating controls.
The Company has an enterprise risk management function that oversees the identification, prioritization, and mitigation of the Company’s enterprise risks, and cybersecurity is a risk category addressed by that function. The Company uses governance, risk and compliance tools to assess, identify and manage its cybersecurity risks.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The Board, along with the Risk and Audit Committees of the Board, oversees our information security program.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] Cybersecurity incidents are responded to by a multi-disciplinary Incident Response team and if appropriate, escalated to our Cybersecurity Disclosure Subcommittee, Executive Management, and the Board. The level of escalation will vary depending on the severity and scope of the cyber incident. In the event of a severe cyber incident, the CISO will escalate to the relevant subcommittee to determine the course of action. All relevant roles are trained on their responsibilities regularly. The Board, along with the Risk and Audit Committees of the Board, oversees our information security program. In 2024, our Board and Risk and Audit Committees received periodic updates throughout the year on cybersecurity matters, and these updates are part of their standing agendas. These updates include reports regarding items such as cybersecurity strategies, program effectiveness, key risks and performance metrics related to the Company’s information security program and the Company’s mitigating controls.
Cybersecurity Risk Role of Management [Text Block] The CISO supervises the Company’s cybersecurity team, facilitates the incident response plan and acts as the liaison to the Company’s executive management team, including relaying strategies, resource requests and incident updates. The Company’s security event monitoring and detection capabilities are performed by our Cybersecurity team and third parties through the use of processes and tooling. Cybersecurity incidents are responded to by a multi-disciplinary Incident Response team and if appropriate, escalated to our Cybersecurity Disclosure Subcommittee, Executive Management, and the Board. The level of escalation will vary depending on the severity and scope of the cyber incident. In the event of a severe cyber incident, the CISO will escalate to the relevant subcommittee to determine the course of action. All relevant roles are trained on their responsibilities regularly.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] With over 30 years of industry cybersecurity experience, the Company’s Chief Information Security Officer ("CISO") is the member of the Company’s management team with primary responsibility for the development, operation, and maintenance of the Company’s information security program.Cybersecurity incidents are responded to by a multi-disciplinary Incident Response team and if appropriate, escalated to our Cybersecurity Disclosure Subcommittee, Executive Management, and the Board
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] With over 30 years of industry cybersecurity experience, the Company’s Chief Information Security Officer ("CISO") is the member of the Company’s management team with primary responsibility for the development, operation, and maintenance of the Company’s information security program.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] The CISO supervises the Company’s cybersecurity team, facilitates the incident response plan and acts as the liaison to the Company’s executive management team, including relaying strategies, resource requests and incident updates. The Company’s security event monitoring and detection capabilities are performed by our Cybersecurity team and third parties through the use of processes and tooling. Cybersecurity incidents are responded to by a multi-disciplinary Incident Response team and if appropriate, escalated to our Cybersecurity Disclosure Subcommittee, Executive Management, and the Board. The level of escalation will vary depending on the severity and scope of the cyber incident. In the event of a severe cyber incident, the CISO will escalate to the relevant subcommittee to determine the course of action. All relevant roles are trained on their responsibilities regularly.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.0.1
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Basis of Presentation
These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and the rules and regulations of the U.S. Securities and Exchange Commission ("SEC") and include AXIS Capital Holdings Limited and its wholly-owned subsidiaries.
Tabular dollar and share amounts are in thousands, with the exception of per share amounts. All amounts are reported in U.S. dollars.
Consolidation/VIEs All inter-company accounts and transactions have been eliminated.
Use of Estimates
The preparation of these consolidated financial statements requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. While management believes that the amounts included in the consolidated financial statements reflect its best estimates and assumptions, actual results could differ from those estimates. The Company’s principal estimates include: 
reserve for losses and loss expenses;
reinsurance recoverable on unpaid losses and loss expenses, including the allowance for expected credit losses;
gross premiums written and net premiums earned;
fair value measurements of financial assets and liabilities; and
the allowance for credit losses associated with fixed maturities, available for sale.
Investments
Fixed Maturities, Available for Sale, at Fair Value and Fixed Maturities, Held to Maturity, at Amortized Cost
Fixed maturities classified as available for sale are reported at fair value (refer to Note 6 'Fair Value Measurements') and are presented net of an allowance for expected credit losses. The change in fair values of fixed maturities, net of tax is recognized in accumulated other comprehensive income (loss) ("AOCI") in total shareholders’ equity.
Fixed maturities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity or redemption. Fixed maturities classified as held to maturity are reported at amortized cost and are presented net of an allowance for expected credit losses.
Net investment income includes interest income and the amortization of market premiums and discounts and is presented net of investment expenses. Investment income is recognized when earned. Purchases and sales of fixed maturities are recorded on a trade-date basis and realized gains (losses) on sales of fixed maturities are determined based on the specific identification method. Realized gains (losses) on fixed maturities are included in net investment gains (losses) in the consolidated statements of operations.
The Company recognizes investment income from fixed maturities based on the constant effective yield method, which includes an adjustment for estimated principal repayments, if applicable. The effective yield used to determine the amortization of fixed maturities subject to prepayment risk (e.g., asset-backed, mortgage-backed and other structured securities) is recalculated and adjusted periodically based on historical and/or projected future cash flows. Adjustments to the yield for highly rated prepayable fixed maturities are accounted for using the retrospective method. Adjustments to the yield for other prepayable fixed maturities are accounted for using the prospective method.
Credit Losses - Fixed Maturities, Available for Sale
A fixed maturity, available for sale security is impaired if the fair value of the investment is below amortized cost. On a quarterly basis, the Company evaluates all fixed maturities, available for sale securities for impairment losses.
If a fixed maturity, available for sale security is impaired and the Company intends to sell the security or it is more likely than not that the Company will be required to sell the security before its anticipated recovery, the full amount of the impairment loss is charged to net income (loss) and is included in net investment gains (losses).

In instances where the Company intends to hold the impaired fixed maturity, available for sale security the Company determines whether the decline in fair value below the amortized cost basis has resulted from a credit loss or other factors. If the Company does not anticipate to fully recover the amortized cost, an allowance for expected credit losses is established. The allowance for expected credit losses is limited to the difference between a security's amortized cost basis and its fair value. The allowance for expected credit losses is charged to net income (loss) and is included in net investment gains (losses).
On a quarterly basis, the Company assesses whether unrealized losses on fixed maturities, available for sale represent credit impairments by considering the following factors:
a.the extent to which the fair value is less than amortized cost;
b.adverse conditions related to the security, industry, or geographical area;
c.downgrades in the security's credit rating by a credit rating agency; and
d.failure of the issuer to make scheduled principal or interest payments.
The length of time a security has been in an unrealized loss position no longer impacts the determination of whether a credit loss exists.
If a security is assessed to be credit impaired, it is subject to a discounted cash flow analysis by comparing the present value of expected future cash flows with the amortized cost basis. If the present value of expected cash flows is less than the amortized cost, a credit loss exists and an allowance for expected credit losses is recognized. If the present value of expected future cash flows is equal to or greater than the amortized cost basis, an expected credit loss does not exist.

The non-credit impairment amount of the loss (i.e., related to interest rates, market conditions, etc.) is recognized in other comprehensive income (loss).

The Company reports accrued interest receivable related to available for sale debt securities separately and has elected not to measure an allowance for expected credit losses for accrued interest receivable. Write-offs of accrued interest receivable balances are recognized in net investment gains (losses) in the consolidated statements of operations in the period in which they are deemed uncollectible.

Credit Losses - Fixed Maturities, Held to Maturity

A fixed maturity, held to maturity security is impaired if the fair value of the investment is below amortized cost. On a quarterly basis, the Company evaluates all fixed maturities, held to maturity securities for impairment losses.

The Company's fixed maturity, held to maturity securities portfolio consists of asset-backed securities ("ABS") and corporate debt securities.
The Company's ABS, held to maturity consist of CLO debt tranched securities. The Company uses a scenario-based approach to review its CLO debt portfolio and reviews subordination levels of these securities to determine their ability to absorb credit losses of the underlying collateral. If losses are forecast to be below the subordination level for a tranche held by the Company, the security is determined not to have a credit loss.
To estimate expected credit losses for corporate debt securities, held to maturity, the Company's projected cash flows are primarily driven by assumptions regarding the severity of loss, which is a function of the probability of default and projected recovery rates. The Company's default and recovery rates are based on credit ratings, credit analysis and macroeconomic forecasts.
The allowance for expected credit losses is estimated based on the Company’s analysis of projected lifetime losses. The allowance for expected credit losses is charged to net income (loss) and is included in net investment gains (losses). Any adjustment to the allowance for expected credit losses is recognized in the period in which it is determined.
Equity Securities, at Fair Value
Equity securities are reported at fair value. The change in the fair values of equity securities, net of tax is recognized in net investment gains (losses) in the consolidated statements of operations.
Net investment income includes dividend income and is presented net of investment expenses. Investment income is recognized when earned. Purchases and sales of equity securities are recorded on a trade-date basis and realized gains (losses) on sales of equity securities are determined based on the specific identification method. Realized gains (losses) on equity securities are included in net investment gains (losses) in the consolidated statements of operations.
Mortgage Loans, Held for Investment, at Fair Value
Mortgage loans, held for investment are reported at amortized cost which is calculated as the unpaid principal balance, adjusted for any unamortized premium or discount, deferred fees or expenses.
Interest income and prepayment fees are recognized when earned. Interest income is recognized based on an effective yield method which gives effect to the amortization of premiums and accretion of discounts.
Mortgage loans, held for investment are presented net of an allowance for expected credit losses. The allowance for expected credit losses is estimated based on the Company’s analysis of projected lifetime losses. These projections take into account the Company’s experience with credit quality indicators, loan losses, defaults, loss severity, and loss expectations for loans with similar risk characteristics. These evaluations are revised as conditions change and new information becomes available.
The allowance for expected credit losses is recognized in net investment gains (losses) in the consolidated statements of operations. Any adjustment to the allowance for expected credit losses is recognized in the period in which it is determined.
Other Investments
Other investments are recorded at fair value (refer to Note 6 'Fair Value Measurements'). Changes in fair value and realized gains (losses) are reported in net investment income in the consolidated statements of operations.

Equity Method Investments
Investments in which the Company has significant influence over the operating and financial policies of the investee are classified as equity method investments and are accounted for using the equity method of accounting. In applying the equity method of accounting, investments are initially recorded at cost and are subsequently adjusted based on the Company’s proportionate share of net income or loss of the investee. Adjustments are based on the most recently available financial information from the investee. Changes in the carrying value of these investments are recorded in net income (loss) as interest in income (loss) of equity method investments.
Short-term Investments
Short-term investments primarily comprise highly liquid debt securities with maturities greater than three months but less than one year from the date of purchase. These investments are carried at amortized cost, which approximates fair value.
Cash and Cash Equivalents Cash equivalents include money-market funds, fixed interest deposits and reverse repurchase agreements with a maturity of under 90 days when purchased. Cash and cash equivalents are recorded at amortized cost, which approximates fair value due to the short-term, liquid nature of these securities. Restricted cash primarily relates to funds held in trust to support obligations in regulatory jurisdictions where the Company operates as a non-admitted carrier and to support underwriting activities at Lloyd's.
Premiums - Gross Premiums Written
Insurance premiums written are recorded in accordance with the terms of the underlying policies.
Reinsurance premiums are recorded at the inception of the contract based on estimates received from ceding companies.
For multi-year contracts insurance and reinsurance premiums are recorded at the inception of the contract based on management’s best estimate of total premiums to be received. Premiums are recognized on an annual basis for multi-year contracts where the cedant has the ability to unilaterally commute or cancel coverage within the term of the contract.
Any adjustments to insurance and reinsurance premium estimates are recognized in the period in which they are determined.
Premiums - Net Premiums Earned
Insurance and reinsurance premiums are earned over the period during which the Company is exposed to the underlying risk, which is generally one to two years with the exception of multi-year contracts. Unearned premiums represent the portion of premiums which relate to the unexpired term under contracts in force.
Reinstatement premiums are recognized and earned at the time a loss event occurs and losses are recorded, where the coverage limits for the remaining life of the contract are reinstated under pre-defined contract terms. The recognition of reinstatement premiums is based on estimates of losses and loss expenses, which reflects management’s judgment (refer to Note 2(d) 'Losses and Loss Expenses').
Premiums - Receivables
Insurance and reinsurance premium balances receivable ("premium balances receivable") are reviewed for impairment at least quarterly and are presented net of an allowance for expected credit losses. The allowance for expected credit losses is estimated based on the Company's analysis of amounts due, historical delinquencies and write-offs, and current economic conditions, together with reasonable and supportable forecasts of short-term economic conditions.
The allowance for expected credit losses is recognized in net income (loss). Any adjustment to the allowance for expected credit losses is recognized in the period in which it is determined.
Write-offs of premium balances receivable, together with associated allowances for expected credit losses, are recognized in the period in which balances are deemed uncollectible. The Company does not have a history of significant write-offs.
Acquisition Costs
Acquisition costs vary with and are directly related to the successful acquisition efforts of acquiring new or renewing existing insurance and reinsurance contracts and consist primarily of fees and commissions paid to brokers and premium taxes. In addition, certain of the Company's contracts include profit commission provisions or other adjustable features that are estimated based on expected losses and loss expenses for those contracts. Acquisition costs are shown net of commissions on reinsurance purchased. Net acquisition costs are deferred and charged to net income (loss) as the related premium is earned.
Insurance and reinsurance premium balances receivable is presented net of acquisition costs when contract terms provide for the right of offset.
Anticipated losses and loss expenses, other costs and investment income related to these premiums are considered in assessing the recoverability of deferred acquisition costs. Deferred acquisition cost amounts that are assessed to be irrecoverable are recognized in net income (loss) in the period in which the determination is made. Compensation expenses for personnel involved in contract acquisition, and advertising costs, are charged to net income (loss) when incurred.
Losses and Loss Expenses
Reserve for losses and loss expenses represents an estimate of the unpaid portion of the ultimate liability for losses and loss expenses for insured and reinsured events that have occurred at or before the balance sheet date. These amounts reflect claims that have been reported ("case reserves") and claims that have been incurred but have not yet been reported ("IBNR") and are reduced for estimated amounts of salvage and subrogation recoveries.
The Company reviews its reserve for losses and loss expenses on a quarterly basis. Case reserves are primarily established based on amounts reported by clients and/or their brokers. Management estimates IBNR after reviewing detailed actuarial analyses and applying informed judgment regarding qualitative factors that may not be fully captured in the actuarial estimates. A variety of actuarial methods are utilized in this process, including the Expected Loss Ratio, Chain Ladder and Bornhuetter-Ferguson methods. The estimate is highly dependent on management’s judgment as to which method(s) are most appropriate for a particular accident/underwriting year and line of business. Historical claims data may be supplemented with industry benchmarks when applying these methodologies.
Any adjustments to estimates of reserve for losses and loss expenses are recognized in the period in which they are determined. While the Company believes that its reserves for losses and loss expenses are adequate, this estimate requires significant judgment and new information, events or circumstances may result in ultimate losses that are materially greater or less than provided for in the consolidated balance sheets.
Reinsurance
In the normal course of business, the Company purchases facultative and treaty reinsurance protection to limit its ultimate losses and to reduce its loss aggregation risk. The premiums paid to reinsurers (i.e., ceded premiums written) are recognized over the coverage period. Prepaid reinsurance premiums represent the portion of premiums ceded which relate to the unexpired term of the contracts in force. Reinstatement premiums are recognized and earned at the time a loss event occurs and losses are recorded, where the coverage limits for the remaining life of the contract are reinstated under pre-defined contract terms.
Reinsurance recoverable on unpaid losses and loss expenses ("reinsurance recoverables") related to case reserves is estimated on a case-by-case basis by applying the terms of applicable reinsurance cover to individual case reserve estimates. Reinsurance recoverables related to IBNR is generally developed as part of the Company's loss reserving process, therefore, its estimation is subject to similar risks and uncertainties as the estimation of IBNR. Estimates of amounts to be ceded under excess of loss reinsurance contracts also take into account pricing information for those contracts and require greater judgment than estimates for proportional contracts.
Reinsurance recoverable balances are reviewed for impairment at least quarterly and are presented net of an allowance for expected credit losses.
A case-specific allowance for expected credit losses against reinsurance recoverables that we deem are unlikely to be collected in full, is estimated based on the Company's analysis of amounts due, historical delinquencies and write-offs. In addition, a default analysis is used to estimate an allowance for expected credit losses on the remainder of the reinsurance recoverable balance. The principal components of the default analysis are reinsurance recoverable balances by reinsurer and default factors applied to estimate uncollectible amounts based on reinsurers’ credit ratings and the length of collection
periods. The default factors are based on a model developed by a major rating agency. The default analysis considers current and forecasted economic conditions.
The allowance for expected credit losses is recognized in net income (loss). Any adjustment to the allowance for expected credit losses is recognized in the period in which it is determined. Write-offs of reinsurance recoverable balances, together with associated allowances for expected credit losses, are recognized in the period in which balances are deemed uncollectible. The Company does not have a history of significant write-offs.
Retroactive Reinsurance
Retroactive reinsurance reimburses a ceding company for liabilities incurred as a result of past insurable events covered under contracts subject to the reinsurance. In certain instances, reinsurance contracts cover losses both on a prospective basis and on a retroactive basis and where practical the Company bifurcates the prospective and retroactive elements of these reinsurance contracts and accounts for each element separately. Initial gains in connection with retroactive reinsurance contracts are deferred and amortized into net income (loss) over the claims settlement period while losses are recognized immediately. When changes in the estimated amount recoverable from the reinsurer or in the timing of receipts related to that amount occur, a cumulative amortization adjustment is recognized in net income (loss) in the period in which the change is determined so that the deferred gain reflects the balance that would have existed had the revised estimate been available at the inception of the reinsurance transaction.
Foreign Exchange
The functional currency of the Company and the majority of its subsidiaries is the U.S. dollar. All foreign currency transactions are initially measured and recorded in functional currency using the rates of exchange prevailing at the transaction date.
Monetary assets and liabilities denominated in foreign currency are remeasured to functional currency at the rates of exchange in effect at the balance sheet date with the resulting foreign exchange losses (gains) generally being recognized in the consolidated statements of operations. Foreign exchange losses (gains) related to available for sale securities denominated in foreign currency represent an unrealized appreciation (depreciation) in the market value of the securities and are included in AOCI in total shareholders’ equity. Non-monetary assets and liabilities denominated in foreign currency are not subsequently remeasured.
The Company’s reporting currency is the U.S. dollar. Assets and liabilities of the Company's subsidiaries and branches where the functional currency is not the U.S. dollar, are translated into U.S. dollars using the rates of exchange in effect at the balance sheet date, and revenue and expenses are translated using the weighted average foreign exchange rates for the period. The effect of translation adjustments is reported as a separate component of AOCI in total shareholders’ equity.
Share-based Compensation
The Company is authorized to issue restricted shares, restricted stock units, performance restricted stock units, stock options, stock appreciation rights and other equity-based awards to its employees and directors. The Company's plan includes share-settled and cash-settled service awards and share-settled performance awards.
Restricted Stock Units - Share-Settled and Cash-Settled
The fair value of share-settled and cash-settled service awards is based on market value of the Company's common shares measured at the grant date and is expensed over the requisite service period. The fair value of the cash-settled service awards is recognized as a liability in the consolidated balance sheets and is remeasured at the end of each reporting period. The Company recognizes forfeitures when they occur.
Performance Restricted Stock Units - Share-Settled
The fair value of share-settled performance awards which include a market condition is measured on the grant date using a Monte Carlo simulation model which requires inputs including share price, expected volatility, expected term, expected dividend yield and risk-free interest rates. The fair value of share-settled performance awards which include a performance condition is based on the closing price of the Company's common shares measured at the grant date.
The fair value of share-settled performance awards is recognized on a straight-line basis over the requisite service period. The Company recognizes forfeitures when they occur.
Derivative Instruments
The Company may enter into derivative instruments such as futures, options, interest rate swaps and foreign currency forward contracts as part of its overall foreign currency risk management strategy, to obtain exposure to a particular financial market or for yield enhancement.
From time to time the Company may also enter into insurance and reinsurance contracts that meet the Financial Accounting Standards Board's ("FASB") definition of a derivative contract.
The Company measures all derivative instruments at fair value (refer to Note 6 'Fair Value Measurements') and recognizes these instruments in either other assets or other liabilities in the consolidated balance sheets. Subsequent changes in fair value and realized gains (losses) are recognized in net income (loss) in the consolidated statements of operations.
Goodwill and Intangible Assets
The Company recognizes goodwill and other intangible assets in connection with certain acquisitions. Goodwill represents the excess of the purchase price paid over the fair value of the net assets acquired in these acquisitions and is not amortized. Other intangible assets with a finite life are amortized over the estimated useful live of the intangible asset. Other intangible assets with an indefinite life are not amortized.
The Company tests goodwill and indefinite-lived intangible assets for potential impairment during the fourth quarter each year and between annual tests if an event occurs or changes in circumstances indicate that the asset is impaired. Such events or circumstances may include an economic downturn in a geographic market or a change in the assessment of future operations.
For the purpose of evaluating goodwill for impairment, the Company may first perform a qualitative assessment to determine whether it is necessary to perform a quantitative goodwill impairment test. If determined to be necessary, the quantitative test compares the fair value of a reporting unit with its carrying amount, including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired. If the carrying amount of the reporting unit exceeds the fair value, an impairment loss is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit.
For the purpose of evaluating indefinite-lived intangibles for impairment, the Company may first perform a qualitative assessment to determine whether it is necessary to perform the quantitative impairment test. If the Company elects to perform a qualitative assessment, it first assesses qualitative factors to determine whether it is more likely than not that an indefinite lived intangible asset is impaired. If the Company determines that it is more likely than not that the indefinite lived intangible asset is impaired, the Company performs the quantitative impairment test.
For the purposes of evaluating goodwill and indefinite-lived intangible assets for impairment, the Company has an unconditional option to bypass the qualitative assessment in any period and proceed directly to performing the quantitative impairment test. The Company may resume performing the qualitative assessment in any subsequent period.
For other finite-lived intangible assets the Company tests for recoverability whenever events or changes in circumstances indicate its carrying amount may not be recoverable. The Company recognizes an impairment loss if the carrying amount of the asset is not recoverable and exceeds its fair value. The carrying amount of a finite-lived intangible asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset.
If goodwill or an intangible asset is impaired, the carrying value of the asset is reduced to fair value and a corresponding expense is recorded in the consolidated statements of operations.
Income Taxes
Certain subsidiaries and branches of the Company operate in jurisdictions where they are subject to taxation.
Current and deferred income taxes are charged or credited to net income (loss), or in certain cases to AOCI, based on enacted tax laws and rates applicable in the relevant jurisdiction in the period in which the tax becomes accruable or realizable.
Deferred income taxes are provided for all temporary differences between the bases of assets and liabilities reported in the consolidated balance sheets and those reported in the various jurisdictional tax returns. When the assessment indicates that it is more likely than not that a portion of a deferred tax asset will not be realized in the foreseeable future, a valuation allowance against deferred tax assets is recorded. 
The Company recognizes the tax benefits of uncertain tax positions only when the position is more-likely-than-not to be sustained on audit by the relevant taxing authorities.
Treasury Shares
Common shares repurchased by the Company and not subsequently canceled are classified as treasury shares and are recorded at cost. This results in a reduction of shareholders’ equity in the consolidated balance sheets. The Company uses the average cost method to determine the cost of shares reissued from treasury.
Leases
The Company recognizes a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term related to office property and equipment leases.
The Company accounts for non-lease components separately from lease components. As a result, the non-lease components associated with the Company's leases are not included in the lease liabilities and right-of-use assets in the Company's consolidated balance sheets.
The Company does not record office property and equipment leases with an initial term of 12 months or less (short-term) in the Company's consolidated balance sheets.
New Accounting Standards Adopted in 2024 and Recently Issued Accounting Standards Not Yet Adopted New Accounting Standards Adopted in 2024
Segment Reporting
Effective October 1, 2024, the Company adopted Accounting Standards Update ("ASU" or "Update") ASU 2023-07 "Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures" which aims to improve reportable segment disclosures, primarily through enhanced disclosures about significant segment expenses. The amendments applicable to the Company require disclosure of significant segment expenses that are regularly provided to the chief operating decision maker ("CODM") and are included within the Company's reported measure of segment profit or loss (collectively referred to as the "significant expense principle"). In addition, the Company is required to disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure of segment profit or loss in assessing segment performance and deciding how to allocate resources (refer to Note 3 'Segment Information').The adoption of this guidance did not impact the Company's results of operations, financial condition, or liquidity.
Recently Issued Accounting Standards Not Yet Adopted
Improvements to Income Tax Disclosures
In December 2023, the FASB issued ASU 2023-09 "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures". The amendments in this Update provide more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information as follows:
Rate Reconciliation
The amendments in this Update require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate).
Income Taxes Paid
The amendments in this Update require that all entities disclose on an annual basis (1) the amount of income taxes paid (net of refunds received) disaggregated by federal (national), state, and foreign taxes and (2) the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions in which income taxes paid (net of refunds received) if equal to or greater than 5 percent of total income taxes paid (net of refunds received)
Other Disclosures
The amendments in this Update require that all entities disclose (1) income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and (2) income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign.

The amendments in this Update eliminate the requirement for all entities to (1) disclose the nature and estimate of the range of the reasonably possible change in the unrecognized tax benefits balance in the next 12 months or (2) make a statement that an estimate of the range cannot be made.

The amendments in this Update remove the requirement to disclose the cumulative amount of each type of temporary difference when a deferred tax liability is not recognized because of the exceptions to comprehensive recognition of deferred taxes related to subsidiaries.

The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The amendments should be applied on a prospective basis. Retrospective application permitted.
Disaggregation of Income Statement Expenses

On November 4, 2024, the FASB issued ASU 2024-03 "Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40) "Disaggregation of Income Statement Expense" which requires disaggregated disclosure of income statement expenses for public business entities. The ASU does not change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense captions into specified categories in disclosures within the footnotes to the financial statements.
The amendments require public business entities to disclose disaggregated information about specific natural expense categories underlying certain income statement expense line items that are considered "relevant" (referred to as "relevant expense captions") because they include one or more of the five natural expense categories. Such disclosures must be made on an annual and interim basis in a tabular format in the footnotes to the financial statements. The ASU requires entities to disaggregate any relevant expense caption presented on the face of the income statement within continuing operations into applicable natural expense categories including (1) employee compensation (2) depreciation and (3) intangible asset amortization.

The guidance is effective for fiscal years beginning after December 15, 2026 and for interim periods, effective within fiscal years beginning after December 15, 2027.
v3.25.0.1
SEGMENT INFORMATION (Tables)
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Summary of Underwriting Results of Reportable Segments
The following tables present the underwriting results of the Company's reportable segments, as well as the carrying amounts of allocated goodwill and intangible assets:
At and year ended December 31, 2024InsuranceReinsuranceTotal
Gross premiums written$6,615,584 $2,390,304 $9,005,888 
Net premiums written4,250,545 1,506,806 5,757,351 
Net premiums earned3,926,036 1,380,199 5,306,235 
Other insurance related income94 30,627 30,721 
Current accident year net losses and loss expenses(2,261,629)(921,181)(3,182,810)
Net favorable prior year reserve development
16,209 8,114 24,323 
Acquisition costs(766,915)(303,636)(1,070,551)
Underwriting-related general and administrative expenses(485,929)(50,513)(536,442)
Underwriting income$427,866 $143,610 571,476 
Net investment income759,229 
Net investment gains (losses)(138,534)
Corporate expenses(129,760)
Foreign exchange gains50,822 
Interest expense and financing costs(67,766)
Reorganization expenses(26,312)
Amortization of intangible assets(10,917)
Income before income taxes and interest in income of equity method investments1,008,238 
Income tax benefit55,595 
Interest in income of equity method investments17,953 
Net income1,081,786 
Preferred share dividends30,250 
Net income available to common shareholders$1,051,536 
Current accident year loss ratio57.6 %66.7 %60.0 %
Prior year reserve development ratio(0.4 %)(0.5 %)(0.5 %)
Net losses and loss expenses ratio57.2 %66.2 %59.5 %
Acquisition cost ratio19.5 %22.0 %20.2 %
General and administrative expense ratio 12.4 %3.6 %12.6 %
Combined ratio89.1 %91.8 %92.3 %
Goodwill and intangible assets$242,465 $ $242,465 
At and year ended December 31, 2023InsuranceReinsuranceTotal
Gross premiums written$6,140,764 $2,215,761 $8,356,525 
Net premiums written3,758,720 1,343,605 5,102,325 
Net premiums earned3,461,700 1,622,081 5,083,781 
Other insurance related income (loss)(198)22,693 22,495 
Current accident year net losses and loss expenses(1,903,648)(1,077,572)(2,981,220)
Net favorable (adverse) prior year reserve development
(176,353)(235,529)(411,882)
Acquisition costs(648,463)(352,482)(1,000,945)
Underwriting-related general and administrative expenses(472,094)(79,373)(551,467)
Underwriting income (loss)$260,944 $(100,182)160,762 
Net investment income611,742 
Net investment gains (losses)(74,630)
Corporate expenses(132,979)
Foreign exchange (losses) gains(58,115)
Interest expense and financing costs(68,421)
Reorganization expenses(28,997)
Amortization of intangible assets(10,917)
Income before income taxes and interest in income of equity method investments398,445 
Income tax (expense) benefit(26,316)
Interest in income of equity method investments4,163 
Net income376,292 
Preferred share dividends30,250 
Net income available to common shareholders$346,042 
Current accident year loss ratio55.0 %66.4 %58.6 %
Prior year reserve development ratio5.1 %14.6 %8.1 %
Net losses and loss expenses ratio60.1 %81.0 %66.7 %
Acquisition cost ratio18.7 %21.7 %19.7 %
General and administrative expense ratio13.7 %4.9 %13.5 %
Combined ratio92.5 %107.6 %99.9 %
Goodwill and intangible assets$287,684 $— $287,684 
At and year ended December 31, 2022InsuranceReinsuranceTotal
Gross premiums written$5,585,581 $2,629,014 $8,214,595 
Net premiums written3,377,906 1,885,150 5,263,056 
Net premiums earned3,134,155 2,026,171 5,160,326 
Other insurance related income559 12,514 13,073 
Current accident year net losses and loss expenses(1,802,204)(1,465,739)(3,267,943)
Net favorable prior year reserve development
16,350 9,183 25,533 
Acquisition costs(577,838)(444,179)(1,022,017)
Underwriting-related general and administrative expenses(443,704)(106,585)(550,289)
Underwriting income$327,318 $31,365 358,683 
Net investment income418,829 
Net investment gains (losses)(456,789)
Corporate expenses(130,054)
Foreign exchange gains157,945 
Interest expense and financing costs(63,146)
Reorganization expenses(31,426)
Amortization of intangible assets(10,917)
Income before income taxes and interest in income of equity method investments243,125 
Income tax (expense) benefit(22,037)
Interest in income of equity method investments1,995 
Net income223,083 
Preferred share dividends30,250 
Net income available to common shareholders$192,833 
Current accident year loss ratio57.5 %72.3 %63.3 %
Prior year reserve development ratio(0.5 %)(0.4 %)(0.5 %)
Net losses and loss expenses ratio57.0 %71.9 %62.8 %
Acquisition cost ratio18.4 %21.9 %19.8 %
General and administrative expense ratio 14.2 %5.3 %13.2 %
Combined ratio89.6 %99.1 %95.8 %
Goodwill and intangible assets$298,601 $— $298,601 
Summary of Gross Premiums Written by Geographical Location of Subsidiaries
The following table presents gross premiums written by the geographical location of the Company's subsidiaries:
Years ended December 31,202420232022
U.S.$4,864,074 $4,484,789 $4,342,707 
Ireland1,923,006 1,837,177 1,931,815 
Lloyd's of London1,998,217 1,759,990 1,567,458 
Bermuda220,591 274,569 372,615 
Gross premiums written$9,005,888 $8,356,525 $8,214,595 
Summary of Net Premiums Earned by Segment and Line of Business
The following table presents net premiums earned by segment and line of business:    
Years ended December 31,202420232022
Insurance
Professional lines$817,535 $764,558 $817,924 
Property1,139,308 878,849 755,986 
Liability494,561 496,381 459,775 
Cyber347,842 323,025 309,004 
Marine and aviation614,826 567,292 479,499 
Accident and health360,894 306,061 209,548 
Credit and political risk151,070 125,534 102,419 
Total Insurance3,926,036 3,461,700 3,134,155 
Reinsurance
Liability309,265 403,239 484,681 
Accident and health322,932 341,806 368,747 
Professional lines169,074 205,404 250,911 
Credit and surety231,780 236,408 192,926 
Motor123,545 155,942 205,774 
Agriculture126,549 121,628 122,289 
Marine and aviation64,609 65,658 78,504 
Run-off lines
Catastrophe13,412 33,963 156,232 
Property6,266 44,508 135,480 
Engineering12,767 13,525 30,627 
Total run-off lines32,445 91,996 322,339 
Total Reinsurance1,380,199 1,622,081 2,026,171 
Total$5,306,235 $5,083,781 $5,160,326 
v3.25.0.1
GOODWILL AND INTANGIBLE ASSETS (Tables)
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Summary of Goodwill and Intangible Assets
The table below provides details of goodwill and intangible assets related to the Company's insurance segment:
GoodwillIntangible
assets with an
indefinite life
Intangible
assets with a
finite life
Total
At December 31, 2022
Gross amount$95,890 $120,785 $394,604 $611,279 
Accumulated amortizationn/an/a(306,671)(306,671)
Accumulated translation adjustment4,911 — — 4,911 
100,801 120,785 87,933 309,519 
Amortizationn/an/a(10,917)(10,917)
Impairment charges— — — — 
At December 31, 2023
Gross amount95,890 120,785 394,604 611,279 
Accumulated amortizationn/an/a(317,588)(317,588)
Accumulated translation adjustment4,911 — — 4,911 
100,801 120,785 77,016 298,602 
Amortizationn/an/a(10,917)(10,917)
Impairment charges— — — — 
At December 31, 2024
Gross amount95,890 120,785 394,604 611,279 
Accumulated amortizationn/an/a(328,505)(328,505)
Accumulated translation adjustment4,911   4,911 
100,801 120,785 66,099 287,685 
Amortizationn/an/a(10,917)(10,917)
Impairment charges    
Tax-related adjustments
(34,303)  (34,303)
$66,498 $120,785 $55,182 $242,465 
n/a – not applicable
Summary of Finite-Lived Intangible Assets
The tables below provide details of the gross amount and accumulated amortization by category of value of business acquired ("VOBA") and intangible assets:
VOBA and intangible assets
At December 31, 2024
Gross amountAccumulated amortizationTotal
U.S. state licenses$26,036 n/a$26,036 
Syndicate capacity (2)
94,748 n/a94,748 
Customer relationships and customers lists (1)
13,330 (12,993)337 
VOBA(2)
256,942 (256,942)— 
Coverholders (2)
63,565 (38,408)25,157 
Large brokers (2)
46,641 (22,545)24,096 
SME brokers (2)
14,126 (8,533)5,593 
$515,388 $(339,421)$175,967 
n/a – not applicable
(1)    On April 1, 2015, the Company completed its acquisition of Ternian Insurance Group LLC and recognized the definite life intangible assets detailed above.
(2)    On October 2, 2017, the Company acquired Novae and recognized finite lived intangible assets, including VOBA, distribution networks, and indefinite lived intangible assets related to Lloyd's syndicate capacity, all detailed above.

VOBA and intangible assets
At December 31, 2023
Gross amountAccumulated amortizationTotal
U.S. state licenses$26,036 n/a$26,036 
Syndicate capacity (2)
94,748 n/a94,748 
Customer relationships and customers lists (1)
13,330 (11,661)1,669 
VOBA(2)
256,942 (256,942)— 
Coverholders (2)
63,565 (33,110)30,455 
Large brokers (2)
46,641 (19,435)27,206 
SME brokers (2)
14,126 (7,357)6,769 
$515,388 $(328,505)$186,883 
n/a – not applicable
(1)     On April 1, 2015, the Company completed its acquisition of Ternian Insurance Group LLC (renamed AXIS Group Benefits LLC in 2022) and recognized the definite life intangible assets detailed above.
(2)    On October 2, 2017, the Company acquired Novae Group plc ("Novae") and recognized finite lived intangible assets, including VOBA, distribution networks, and indefinite lived intangible assets related to Lloyd's syndicate capacity, all detailed above.
Summary of Indefinite-Lived Intangible Assets
The tables below provide details of the gross amount and accumulated amortization by category of value of business acquired ("VOBA") and intangible assets:
VOBA and intangible assets
At December 31, 2024
Gross amountAccumulated amortizationTotal
U.S. state licenses$26,036 n/a$26,036 
Syndicate capacity (2)
94,748 n/a94,748 
Customer relationships and customers lists (1)
13,330 (12,993)337 
VOBA(2)
256,942 (256,942)— 
Coverholders (2)
63,565 (38,408)25,157 
Large brokers (2)
46,641 (22,545)24,096 
SME brokers (2)
14,126 (8,533)5,593 
$515,388 $(339,421)$175,967 
n/a – not applicable
(1)    On April 1, 2015, the Company completed its acquisition of Ternian Insurance Group LLC and recognized the definite life intangible assets detailed above.
(2)    On October 2, 2017, the Company acquired Novae and recognized finite lived intangible assets, including VOBA, distribution networks, and indefinite lived intangible assets related to Lloyd's syndicate capacity, all detailed above.

VOBA and intangible assets
At December 31, 2023
Gross amountAccumulated amortizationTotal
U.S. state licenses$26,036 n/a$26,036 
Syndicate capacity (2)
94,748 n/a94,748 
Customer relationships and customers lists (1)
13,330 (11,661)1,669 
VOBA(2)
256,942 (256,942)— 
Coverholders (2)
63,565 (33,110)30,455 
Large brokers (2)
46,641 (19,435)27,206 
SME brokers (2)
14,126 (7,357)6,769 
$515,388 $(328,505)$186,883 
n/a – not applicable
(1)     On April 1, 2015, the Company completed its acquisition of Ternian Insurance Group LLC (renamed AXIS Group Benefits LLC in 2022) and recognized the definite life intangible assets detailed above.
(2)    On October 2, 2017, the Company acquired Novae Group plc ("Novae") and recognized finite lived intangible assets, including VOBA, distribution networks, and indefinite lived intangible assets related to Lloyd's syndicate capacity, all detailed above.
Summary of Future Amortization Expense
The table below provides details of estimated amortization expense of intangible assets with a finite life:
Total
2025
$9,921 
2026
9,583 
2027
9,583 
2028
9,583 
2029
7,965 
After 2029
8,547 
Total remaining amortization expense55,182 
Indefinite lived intangible assets120,785 
Total intangible assets$175,967 
v3.25.0.1
INVESTMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]  
Summary of Amortized Cost and Fair Values of Fixed Maturities
The following table provides the amortized cost and fair values of the Company's fixed maturities classified as available for sale:
Amortized
cost
Allowance for expected credit lossesGross
unrealized
gains
Gross
unrealized
losses
Fair
value
At December 31, 2024
Available for sale
U.S. government and agency$2,830,111 $ $6,011 $(33,136)$2,802,986 
Non-U.S. government753,315  2,584 (25,960)729,939 
Corporate debt4,941,510 (3,690)30,594 (126,224)4,842,190 
Agency RMBS(1)
1,245,681  1,154 (61,990)1,184,845 
CMBS(2)
852,534  1,244 (34,170)819,608 
Non-agency RMBS132,116 (195)597 (9,982)122,536 
ABS(3)
1,547,350 (53)5,812 (13,277)1,539,832 
Municipals(4)
117,288  125 (6,596)110,817 
Total fixed maturities, available for sale$12,419,905 $(3,938)$48,121 $(311,335)$12,152,753 
At December 31, 2023
Available for sale
U.S. government and agency$3,049,445 $— $13,211 $(55,128)$3,007,528 
Non-U.S. government729,761 (30)13,089 (18,861)723,959 
Corporate debt4,651,654 (10,438)49,434 (216,478)4,474,172 
Agency RMBS(1)
1,706,204 — 11,495 (83,038)1,634,661 
CMBS(2)
897,553 — 551 (58,408)839,696 
Non-agency RMBS165,910 (194)713 (13,033)153,396 
ABS(3)
1,265,187 (50)2,855 (25,021)1,242,971 
Municipals(4)
168,540 (47)414 (10,548)158,359 
Total fixed maturities, available for sale$12,634,254 $(10,759)$91,762 $(480,515)$12,234,742 
(1)Residential mortgage-backed securities ("RMBS") originated by U.S. government-sponsored agencies.
(2)Commercial mortgage-backed securities ("CMBS").
(3)Asset-backed securities ("ABS") include debt tranched securities collateralized primarily by auto loans, student loans, credit card receivables and collateralized loan obligations ("CLOs").
(4)Municipals include bonds issued by states, municipalities and political subdivisions.
Summary of Contractual Maturities of Fixed Maturities
The table below provides the contractual maturities of fixed maturities classified as available for sale:
Amortized
cost
Fair
value
% of Total
fair value
At December 31, 2024
Maturity
Due in one year or less$895,177 $885,866 7.4 %
Due after one year through five years5,637,336 5,567,905 45.8 %
Due after five years through ten years1,895,116 1,826,564 15.0 %
Due after ten years214,595 205,597 1.7 %
8,642,224 8,485,932 69.9 %
Agency RMBS1,245,681 1,184,845 9.7 %
CMBS852,534 819,608 6.7 %
Non-agency RMBS132,116 122,536 1.0 %
ABS1,547,350 1,539,832 12.7 %
Total$12,419,905 $12,152,753 100.0 %
At December 31, 2023
Maturity
Due in one year or less$474,557 $463,789 3.6 %
Due after one year through five years5,902,571 5,790,493 47.3 %
Due after five years through ten years2,064,619 1,954,449 16.0 %
Due after ten years157,653 155,287 1.3 %
8,599,400 8,364,018 68.2 %
Agency RMBS1,706,204 1,634,661 13.4 %
CMBS897,553 839,696 6.9 %
Non-agency RMBS165,910 153,396 1.3 %
ABS1,265,187 1,242,971 10.2 %
Total$12,634,254 $12,234,742 100.0 %
Summary of Fixed Maturities and Equities in an Unrealized Loss Position
The following table summarizes fixed maturities, available for sale in an unrealized loss position and the aggregate fair value and gross unrealized loss by length of time the security has continuously been in an unrealized loss position:
  12 months or greaterLess than 12 monthsTotal
  Fair
value
Unrealized
losses
Fair
value
Unrealized
losses
Fair
value
Unrealized
losses
At December 31, 2024
Fixed maturities, available for sale
U.S. government and agency$262,368 $(17,515)$1,026,139 $(15,621)$1,288,507 $(33,136)
Non-U.S. government98,846 (9,179)457,889 (16,781)556,735 (25,960)
Corporate debt934,975 (78,979)2,032,254 (47,245)2,967,229 (126,224)
Agency RMBS280,550 (35,333)749,040 (26,657)1,029,590 (61,990)
CMBS410,213 (22,334)260,411 (11,836)670,624 (34,170)
Non-agency RMBS69,418 (9,900)8,302 (82)77,720 (9,982)
ABS147,281 (8,471)295,897 (4,806)443,178 (13,277)
Municipals49,495 (4,198)51,002 (2,398)100,497 (6,596)
Total fixed maturities, available for sale$2,253,146 $(185,909)$4,880,934 $(125,426)$7,134,080 $(311,335)
At December 31, 2023
Fixed maturities, available for sale
U.S. government and agency$846,503 $(42,465)$867,733 $(12,663)$1,714,236 $(55,128)
Non-U.S. government233,038 (18,178)115,112 (683)348,150 (18,861)
Corporate debt2,623,304 (210,512)240,813 (5,966)2,864,117 (216,478)
Agency RMBS778,656 (80,070)218,606 (2,968)997,262 (83,038)
CMBS703,411 (54,856)75,242 (3,552)778,653 (58,408)
Non-agency RMBS98,483 (13,013)10,017 (20)108,500 (13,033)
ABS879,743 (24,747)83,582 (274)963,325 (25,021)
Municipals129,969 (10,156)6,238 (392)136,207 (10,548)
Total fixed maturities, available for sale$6,293,107 $(453,997)$1,617,343 $(26,518)$7,910,450 $(480,515)
Summary of Fixed Maturities, Held-to-Maturity
The following table provides the amortized cost and fair values of the Company's fixed maturities classified as held to maturity:
Amortized
cost
Allowance for expected credit lossesNet carrying valueGross
unrealized
gains
Gross
unrealized
losses
Fair
value
At December 31, 2024
Held to maturity
Corporate debt$122,706 $ $122,706 $675 $(7,764)$115,617 
ABS(1)
320,694  320,694 560 (120)321,134 
Total fixed maturities, held to maturity$443,400 $ $443,400 $1,235 $(7,884)$436,751 
At December 31, 2023    
Held to maturity
Corporate debt$95,200 $— $95,200 $298 $(8,827)$86,671 
ABS(1)
591,096 — 591,096 (1,921)589,180 
Total fixed maturities, held to maturity$686,296 $— $686,296 $303 $(10,748)$675,851 
(1)Asset-backed securities ("ABS") include debt tranched securities collateralized primarily by collateralized loan obligations ("CLOs").
Summary of Cost and Fair Value of Equity Securities
The following table provides the cost and fair values of the Company's equity securities:
CostGross
unrealized
gains
Gross
unrealized
losses
Fair
value
At December 31, 2024
Equity securities
Common stocks$3,061 $65 $(488)$2,638 
Preferred stocks5,843 136 (112)5,867 
Exchange-traded funds188,771 126,477 (1,206)314,042 
Bond mutual funds323,068 540 (66,881)256,727 
Total equity securities$520,743 $127,218 $(68,687)$579,274 
At December 31, 2023
Equity securities
Common stocks$2,843 $101 $(398)$2,546 
Preferred stocks5,496 218 (113)5,601 
Exchange-traded funds182,989 105,858 (1,572)287,275 
Bond mutual funds352,505 4,119 (63,535)293,089 
Total equity securities$543,833 $110,296 $(65,618)$588,511 
Summary of Mortgage Loans Net of Valuation Allowance
The following table provides details of the Company's mortgage loans, held for investment:
  
December 31, 2024December 31, 2023
  
Carrying value% of TotalCarrying value% of Total
Mortgage loans held for investment:
Commercial$529,075 105 %$616,368 101 %
Allowance for expected credit losses
(23,378)(5 %)(6,220)(1 %)
Total mortgage loans held for investment$505,697 100 %$610,148 100 %
Summary of Portfolio of Other Investments
The following table provides a summary of the Company's other investments, together with additional information relating to the liquidity of each category:
  Fair valueRedemption frequency
(if currently eligible)
Redemption
notice period
At December 31, 2024
Multi-strategy funds$24,919 3 %Quarterly
60-90 days
Direct lending funds171,048 18 %
Quarterly(1)
90 days
Private equity funds320,690 35 %n/an/a
Real estate funds291,640 31 %
Quarterly(2), Annually(3)
45-90 days
CLO-Equities  %n/an/a
Other privately held investments121,981 13 %n/an/a
Total other investments$930,278 100 %
At December 31, 2023
Multi-strategy funds$24,619 %Quarterly
60-90 days
Direct lending funds192,270 20 %
Quarterly(1)
90 days
Private equity funds301,712 32 %n/an/a
Real estate funds317,325 33 %
Quarterly(2), Annually(3)
45-90 days
CLO-Equities5,300 %n/an/a
Other privately held investments108,187 11 %n/an/a
Total other investments$949,413 100 %
n/a – not applicable
(1)Applies to one fund with a fair value of $3 million (2023: $17 million).
(2)Applies to one fund with a fair value of $51 million (2023: $66 million).
(3)Applies to one fund with a fair value of $21 million (2023: $25 million).
Summary of Net Investment Income
Net investment income was derived from the following sources:
Year ended December 31,202420232022
Fixed maturities$620,704 $514,842 $329,858 
Other investments48,666 20,411 57,043 
Equity securities12,922 12,088 10,390 
Mortgage loans34,028 35,312 23,407 
Cash and cash equivalents59,600 50,261 20,273 
Short-term investments12,569 8,924 3,535 
Gross investment income788,489 641,838 444,506 
Investment expenses(29,260)(30,096)(25,677)
Net investment income$759,229 $611,742 $418,829 
Summary of Net Investment Gains (Losses)
The following table provides an analysis of net investment gains (losses):
Year ended December 31,202420232022
Gross realized investment gains
Fixed maturities, short-term investments, and cash and cash equivalents
$77,525 $32,920 $16,671 
Equity securities32,292 16,847 7,687 
Gross realized investment gains109,817 49,767 24,358 
Gross realized investment losses
Fixed maturities, short-term investments, and cash and cash equivalents
(230,774)(158,080)(328,493)
Equity securities(15,251)(639)(406)
Mortgage loans
(7,215)— — 
Gross realized investment losses(253,240)(158,719)(328,899)
(Increase) decrease in allowance for expected credit losses, fixed maturities, available for sale
6,821 974 (11,421)
(Increase) decrease in allowance for expected credit losses, mortgage loans
(17,159)(6,220)— 
Impairment losses(1)
(408)(12,757)(12,568)
Change in fair value of investment derivatives(2)
1,783 (1,456)7,656 
Net unrealized gains (losses) on equity securities13,852 53,781 (135,915)
Net investment losses$(138,534)$(74,630)$(456,789)
(1)Related to instances where the Company intends to sell securities or it is more likely than not that the Company will be required to sell securities before their anticipated recovery.
(2)Refer to Note 7 'Derivative Instruments'.
Summary of Allowance for Credit Loss on Fixed Maturities Available For Sale
The following table provides a reconciliation of the beginning and ending balances of the allowance for expected credit losses on fixed maturities classified as available for sale:
Year ended December 31,202420232022
Balance at beginning of period$10,759 $11,733 $313 
Expected credit losses on securities where credit losses were not previously recognized
926 5,200 17,830 
Additions (reductions) for expected credit losses on securities where credit losses were previously recognized
(2,319)4,934 (3,831)
Impairments of securities which the Company intends to sell or more likely than not will be required to sell — — 
Securities sold/redeemed/matured(5,428)(11,108)(2,579)
Balance at end of period$3,938 $10,759 $11,733 
Summary of Allowance For Credit Losses on Mortgage Loans
The following table provides a reconciliation of the beginning and ending balances of the allowance for expected credit losses on mortgage loans:
Year ended December 31,202420232022
Balance at beginning of period$6,220 $— $— 
Expected credit losses on loans where credit losses were not previously recognized
21,757 6,220 — 
Additions (reductions) for expected credit losses on loans where credit losses were previously recognized
2,616 — — 
Loans sold/redeemed/matured
(7,215)— — 
Balance at end of period$23,378 $6,220 $— 
Summary of Restricted Investments and Cash
The table below provides the fair values of the Company's restricted investments and cash:
At December 31,20242023
Collateral in trust for inter-company agreements$2,549,220 $614,089 
Collateral for secured letter of credit facility208,090 423,522 
Funds at Lloyd's883,362 893,177 
Collateral in trust for third-party agreements
2,602,306 2,597,633 
Securities on deposit or in trust with regulatory authorities632,268 772,472 
Total restricted investments and cash$6,875,246 $5,300,893 
v3.25.0.1
FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Summary of Financial Instruments Measured at Fair Value on a Recurring Basis
The tables below present the financial instruments measured at fair value on a recurring basis for the periods indicated:
Quoted prices in active markets
for identical assets (Level 1)
Significant other observable
inputs (Level 2)
Significant unobservable inputs (Level 3)Fair value based on NAV practical expedientTotal fair value
At December 31, 2024
Assets
Fixed maturities, available for sale
U.S. government and agency$2,767,315 $35,671 $ $ $2,802,986 
Non-U.S. government 729,939   729,939 
Corporate debt 4,715,799 126,391  4,842,190 
Agency RMBS 1,184,845   1,184,845 
CMBS 819,608   819,608 
Non-agency RMBS 122,536   122,536 
ABS 1,519,000 20,832  1,539,832 
Municipals 110,817   110,817 
 2,767,315 9,238,215 147,223 — 12,152,753 
Equity securities
Common stocks2,638    2,638 
Preferred stocks3 5,864   5,867 
Exchange-traded funds314,042    314,042 
Bond mutual funds 256,727   256,727 
 316,683 262,591   579,274 
Other investments
Multi-strategy funds
   24,919 24,919 
Direct lending funds   171,048 171,048 
Private equity funds   320,690 320,690 
Real estate funds   291,640 291,640 
CLO-Equities     
Other privately held investments  92,230 29,751 121,981 
  92,230 838,048 930,278 
Short-term investments 223,666   223,666 
Other assets
Derivative instruments (refer to Note 7) 9,439   9,439 
Total Assets$3,083,998 $9,733,911 $239,453 $838,048 $13,895,410 
Liabilities
Derivative instruments (refer to Note 7)$ $3,100 $ $ $3,100 
Total Liabilities$ $3,100 $ $ $3,100 
Quoted prices in active markets
for identical assets (Level 1)
Significant other observable
inputs (Level 2)
Significant unobservable inputs (Level 3)Fair value based on NAV practical expedientTotal fair value
At December 31, 2023
Assets
Fixed maturities, available for sale
U.S. government and agency$2,989,612 $17,916 $— $— $3,007,528 
Non-U.S. government— 723,959 — — 723,959 
Corporate debt— 4,338,419 135,753 — 4,474,172 
Agency RMBS— 1,634,661 — — 1,634,661 
CMBS— 839,696 — — 839,696 
Non-agency RMBS— 153,396 — — 153,396 
ABS— 1,242,971 — — 1,242,971 
Municipals— 158,359 — — 158,359 
 2,989,612 9,109,377 135,753 — 12,234,742 
Equity securities
Common stocks2,546 — — — 2,546 
Preferred stocks5,600 — — 5,601 
Exchange-traded funds287,275 — — — 287,275 
Bond mutual funds— 293,089 — — 293,089 
 289,822 298,689 — — 588,511 
Other investments
Multi-strategy funds
— — — 24,619 24,619 
Direct lending funds— — — 192,270 192,270 
Private equity funds— — — 301,712 301,712 
Real estate funds— — — 317,325 317,325 
CLO-Equities— — 5,300 — 5,300 
Other privately held investments— — 87,289 20,898 108,187 
— — 92,589 856,824 949,413 
Short-term investments— 17,216 — — 17,216 
Other assets
Derivative instruments (refer to Note 7)— 4,424 — — 4,424 
Total Assets$3,279,434 $9,429,706 $228,342 $856,824 $13,794,306 
Liabilities
Derivative instruments (refer to Note 7)$— $10,165 $— $— $10,165 
Total Liabilities$— $10,165 $— $— $10,165 
Summary of Level 3 Fair Value Measurement Inputs
The following table quantifies the significant unobservable inputs used in estimating fair values at December 31, 2024 of investments classified as Level 3 in the fair value hierarchy:
Asset fair valueValuation techniqueUnobservable inputAmount /RangeWeighted
average
Other investments - Other privately
    held investments
$14,912 Discounted cash flowDiscount rate5.7%5.7%
Default rate0.5%0.5%
Loss absorption yield1.0%1.0%
Estimated maturity date
0 - 1 year
1 year
Note: Fixed maturities of $147 million that are classified as Level 3 are excluded from the above table as these securities are priced using broker-dealer quotes. In addition, other privately held investments of $77 million that are classified as Level 3 are excluded from the above table as these investments are priced using capital statements received from investee companies.
Summary of Changes in Level 3 Financial Instruments Measured at Fair Value on a Recurring Basis, Assets
The following table presents changes in Level 3 for financial instruments measured at fair value on a recurring basis:
Opening
balance
Transfers
into
Level 3
Transfers
out of
Level 3
Included in net income(1)
Included
in OCI (2)
PurchasesSalesSettlements/
distributions
Closing
balance
Change in
unrealized
gains/(losses) (3)
Year ended December 31, 2024
Fixed maturities, available for sale         
Corporate debt$135,753 $ $(20,832)$(1,347)$2,051 $35,744 $(165)$(24,813)$126,391 $ 
ABS 20,832       20,832  
 135,753 20,832 (20,832)(1,347)2,051 35,744 (165)(24,813)147,223  
Other investments
CLO-Equities5,300   849    (6,149)  
Other privately held investments87,289  (6,899)4,024  12,238  (4,422)92,230 4,024 
 92,589  (6,899)4,873  12,238  (10,571)92,230 4,024 
Total assets$228,342 $20,832 $(27,731)$3,526 $2,051 $47,982 $(165)$(35,384)$239,453 $4,024 
Year ended December 31, 2023
Fixed maturities, available for sale         
Corporate debt$119,104 $— $— $(8,527)$2,438 $38,173 $(770)$(14,665)$135,753 $— 
ABS— — — — — — — — — — 
 119,104 — — (8,527)2,438 38,173 (770)(14,665)135,753 — 
Other investments
CLO-Equities5,016 — — 2,395 — — — (2,111)5,300 2,395 
Other privately held investments136,158 — (25,510)(9,904)— 21,077 (34,532)— 87,289 (17,986)
 141,174 — (25,510)(7,509)— 21,077 (34,532)(2,111)92,589 (15,591)
Total assets$260,278 $— $(25,510)$(16,036)$2,438 $59,250 $(35,302)$(16,776)$228,342 $(15,591)
(1)    Realized gains (losses) on fixed maturities and realized and unrealized gains (losses) on other assets and other liabilities included in net income are included in net investment gains (losses). Realized and unrealized gains (losses) on other investments included in net income are included in net investment income.
(2)    Unrealized gains (losses) on fixed maturities are included in other comprehensive income ("OCI").
(3)    Change in unrealized gains (losses) relating to assets and liabilities held at the reporting date.
v3.25.0.1
DERIVATIVE INSTRUMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Summary of Location and Amounts of Derivative Fair Values on the Consolidated Balance Sheet
The following table provides the balance sheet classifications of derivatives recorded at fair value:
  December 31, 2024December 31, 2023
  Derivative
notional
amount
Derivative asset
fair
value(1)
Derivative liability
fair
value(1)
Derivative
notional
amount
Derivative asset
fair
value(1)
Derivative liability
fair
value(1)
Relating to investment portfolio:
Foreign exchange forward contracts$17,655 $323 $ $49,307 $66 $274 
Relating to underwriting portfolio:
Foreign exchange forward contracts1,323,714 9,116 3,100 1,347,559 4,358 9,891 
Total derivatives$9,439 $3,100 $4,424 $10,165 
(1)Derivative assets and derivative liabilities are classified within other assets and other liabilities in the consolidated balance sheets.
Summary of Reconciliation of Gross Derivative Assets to Net Amounts Presented in Balance Sheets
The following table provides a reconciliation of gross derivative assets and liabilities to the net amounts presented in the consolidated balance sheets, with the difference being attributable to the impact of master netting agreements:
December 31, 2024December 31, 2023
Gross amountsGross amounts offset
Net
amounts(1)
Gross amountsGross amounts offset
Net
amounts(1)
Derivative assets$20,067 $(10,628)$9,439 $8,708 $(4,284)$4,424 
Derivative liabilities$13,728 $(10,628)$3,100 $14,449 $(4,284)$10,165 
(1)Net asset and liability derivatives are classified within other assets and other liabilities in the consolidated balance sheets.
Summary of Reconciliation of Gross Derivative Liabilities to Net Amounts Presented in Balance Sheets
The following table provides a reconciliation of gross derivative assets and liabilities to the net amounts presented in the consolidated balance sheets, with the difference being attributable to the impact of master netting agreements:
December 31, 2024December 31, 2023
Gross amountsGross amounts offset
Net
amounts(1)
Gross amountsGross amounts offset
Net
amounts(1)
Derivative assets$20,067 $(10,628)$9,439 $8,708 $(4,284)$4,424 
Derivative liabilities$13,728 $(10,628)$3,100 $14,449 $(4,284)$10,165 
(1)Net asset and liability derivatives are classified within other assets and other liabilities in the consolidated balance sheets.
Summary of Total Unrealized and Realized Gains (Loss) on Derivatives Not Designated as Hedges Recorded in Earnings
The following table provides the total unrealized and realized gains (losses) recognized in net income (loss) for derivatives not designated as hedges:
  Consolidated statement of operations line item that includes gain (loss) recognized
in net income (loss)
Amount of gain (loss) recognized in
net income (loss)
  202420232022
Relating to investment portfolio:
Foreign exchange forward contractsNet investment gains (losses)$1,783 $(1,456)$7,656 
Relating to underwriting portfolio:
Foreign exchange forward contractsForeign exchange (losses) gains13,399 8,121 (31,609)
Other underwriting-related contracts
Other insurance related income
 — 3,542 
Total$15,182 $6,665 $(20,411)
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES (Tables)
12 Months Ended
Dec. 31, 2024
Insurance Loss Reserves [Abstract]  
Summary of Reserve for Losses and Loss Expenses
Reserve for losses and loss expenses comprise the following:
At December 31,20242023
Reserve for reported losses and loss expenses$5,433,903 $5,559,261 
Reserve for losses incurred but not reported11,785,026 10,874,757 
Reserve for losses and loss expenses$17,218,929 $16,434,018 
Summary of Reconciliation of Beginning and Ending Gross Reserve for Losses and Loss Expenses and Net Reserve for Unpaid Losses and Loss Expenses
The following table presents a reconciliation of the Company's beginning and ending gross reserves for losses and loss expenses and net reserves for unpaid losses and loss expenses:
Year ended December 31,202420232022
Gross reserve for losses and loss expenses, beginning of year$16,434,018 $15,168,863 $14,653,094 
Less reinsurance recoverable on unpaid losses and loss expenses, beginning of year(6,323,083)(5,831,172)(5,017,611)
Net reserve for unpaid losses and loss expenses, beginning of year10,110,935 9,337,691 9,635,483 
Net incurred losses and loss expenses related to:
Current year3,182,810 2,981,220 3,267,943 
Prior years(24,323)411,882 (25,533)
 3,158,487 3,393,102 3,242,410 
Net paid losses and loss expenses related to:
Current year(538,709)(488,016)(457,857)
Prior years(2,360,100)(2,185,588)(2,397,213)
 (2,898,809)(2,673,604)(2,855,070)
Foreign exchange and other7,419 53,746 (685,132)
Net reserve for unpaid losses and loss expenses, end of year10,378,032 10,110,935 9,337,691 
Reinsurance recoverable on unpaid losses and loss expenses, end of year6,840,897 6,323,083 5,831,172 
Gross reserve for losses and loss expenses, end of year$17,218,929 $16,434,018 $15,168,863 
Summary of Net Favorable (Adverse) Prior Year Reserve Development The following table presents net favorable (adverse) prior year reserve development by segment:
Favorable (Adverse)
Insurance ReinsuranceTotal
Year ended December 31, 2024$16,209 $8,114 $24,323 
Year ended December 31, 2023$(176,353)$(235,529)$(411,882)
Year ended December 31, 2022$16,350 $9,183 $25,533 
The following sections provide further details on net favorable (adverse) prior year reserve development by segment, line of business and accident year.
Insurance Segment:
Favorable (Adverse)
Years ended December 31,202420232022
Property $17,718 $16,195 $52,512 
Accident and health4,191 (10,236)(12,856)
Marine and aviation(10,656)26,977 27,927 
Cyber 35,579 8,416 
Professional lines (41,243)(29,093)
Credit and political risk4,956 31,691 24,361 
Liability (235,316)(54,917)
Total$16,209 $(176,353)$16,350 
Reinsurance Segment:
Favorable (Adverse)
Years ended December 31,202420232022
Accident and health$ $29,947 $14,199 
Agriculture 10,781 11,703 
Marine and aviation4,111 12,595 2,597 
Professional lines (92,181)(54,820)
Credit and surety4,003 8,306 43,567 
Motor (9,653)18,161 
Liability (262,114)(58,148)
Run-off lines
Catastrophe 46,297 (504)
Property 15,225 42,523 
Engineering 5,268 (10,095)
Total run-off lines 66,790 31,924 
Total$8,114 $(235,529)$9,183 
Summary of Net Incurred and Paid Claims Development Tables by Accident Year
Insurance property
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$207,189 $199,448 $191,577 $189,373 $186,032 $187,860 $177,908 $180,172 $180,785 $184,012 $1,053 4,199
2016261,565 284,462 276,891 262,436 256,514 256,766 256,192 261,379 260,698 (854)6,685
2017789,318 694,953 682,582 673,336 668,663 668,986 663,510 662,072 11,091 10,117
2018600,141 629,218 608,937 601,674 600,469 591,064 585,484 5,167 9,701
2019368,594 357,615 349,495 360,367 343,816 343,852 1,904 9,630
2020644,750 627,229 575,827 584,608 590,238 15,480 12,528
2021375,981 370,445 366,781 366,639 10,732 7,943
2022411,156 413,181 396,296 27,546 7,707
2023395,636 392,842 95,149 7,143
2024539,252 274,741 6,578
Total$4,321,385 
Insurance property
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$67,399 $144,389 $165,268 $178,896 $178,566 $184,856 $176,079 $180,900 $180,576 $182,683 
201682,296 204,637 240,568 248,054 248,118 252,951 250,353 256,535 260,805 
2017190,148 509,202 616,838 644,936 639,939 629,525 641,640 642,182 
2018218,293 461,816 554,132 564,129 581,594 567,762 576,747 
2019145,556 251,877 298,564 335,077 323,935 328,429 
2020181,138 420,774 474,714 523,474 553,239 
2021133,671 284,332 319,737 338,393 
202296,815 259,261 323,805 
202390,343 206,885 
2024111,368 
Total3,524,536 
All outstanding liabilities before 2015, net of reinsurance13,825 
Liabilities for claims and claim adjustment expenses, net of reinsurance$810,674 
Insurance accident and health
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$70,003 $68,570 $65,066 $63,278 $63,844 $63,527 $62,860 $63,519 $60,850 $60,933 $1,075 44,138
201684,654 84,824 85,219 86,343 86,029 87,038 86,822 86,249 85,654 860 87,001
2017113,374 119,968 117,761 115,848 115,913 115,798 116,916 117,082 74 688,000
2018110,256 114,418 113,478 111,552 112,563 113,253 114,193 130 745,012
201973,130 74,067 64,562 68,028 67,110 69,578 556 675,633
202069,137 62,944 66,164 62,922 64,902 555 718,518
202168,873 70,639 76,918 75,036 1,664 440,175
202297,576 98,228 95,259 2,660 400,429
2023170,186 163,983 19,627 406,521
2024207,466 74,872 365,749
Total$1,054,086 
Insurance accident and health
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$31,140 $56,263 $59,293 $60,154 $61,163 $61,032 $61,684 $61,775 $59,672 $59,820 
201641,127 78,239 82,003 82,836 83,897 84,288 84,989 84,125 84,869 
201762,733 108,219 113,393 114,788 115,890 115,070 116,933 117,122 
201861,218 105,324 107,655 111,312 112,202 113,014 114,104 
201944,652 60,623 62,033 66,971 66,828 68,263 
202036,035 51,481 59,608 57,944 61,786 
202138,828 60,470 68,183 69,489 
202245,663 80,164 87,242 
202393,765 135,134 
2024122,628 
Total920,457 
All outstanding liabilities before 2015, net of reinsurance
656 
Liabilities for claims and claim adjustment expenses, net of reinsurance$134,285 
Insurance marine and aviation
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$186,023 $164,397 $159,304 $151,503 $138,907 $144,418 $143,385 $143,359 $141,862 $141,557 $4,316
2016115,442 111,630 109,092 101,322 100,703 99,830 100,732 101,680 100,809 2,930 4,898
2017260,225 227,207 224,246 222,060 213,940 213,545 212,002 211,499 5,926 8,589
2018234,768 251,517 237,372 230,422 223,605 225,057 225,769 11,695 8,787
2019213,917 208,026 210,690 223,032 221,512 246,540 4,556 7,755
2020207,122 178,537 161,953 163,264 167,229 9,134 6,533
2021238,454 219,002 201,232 222,356 20,126 6,922
2022263,742 254,138 255,744 68,596 7,650
2023297,529 261,711 99,643 7,266
2024341,298 185,817 6,103
Total$2,174,512 
Insurance marine and aviation
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$29,464 $68,918 $123,818 $128,652 $131,418 $134,176 $140,256 $140,443 $140,449 $140,441 
201622,868 50,881 82,738 89,721 91,648 93,576 96,663 97,321 96,224 
201734,748 104,908 137,887 169,479 178,013 181,766 193,220 198,539 
201846,694 121,096 156,641 169,862 181,261 193,550 199,341 
201953,526 101,596 143,642 168,768 176,353 189,630 
202044,330 83,545 105,145 117,734 131,309 
202126,424 68,306 106,333 144,284 
202229,699 99,980 138,256 
202336,159 91,653 
202462,738 
Total1,392,415 
All outstanding liabilities before 2015, net of reinsurance13,787 
Liabilities for claims and claim adjustment expenses, net of reinsurance$795,884 
Insurance cyber
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$65,231 $63,595 $63,066 $51,250 $50,357 $50,758 $52,526 $49,795 $48,042 $48,036 $2,226 1,428
201658,741 56,565 58,261 40,266 37,322 29,929 27,873 25,258 25,254 1,079 1,671
201753,187 50,794 56,783 51,931 50,910 48,696 48,343 46,036 (4)1,817
201833,429 31,966 33,962 30,558 26,168 23,902 29,447 1,845 2,156
201954,237 56,994 80,098 80,157 71,246 63,767 3,608 2,904
2020113,305 104,869 101,604 124,751 133,525 24,605 2,880
2021124,709 133,593 104,732 105,722 21,145 2,450
2022128,483 119,436 119,484 61,903 1,766
2023126,838 126,343 57,395 2,336
2024158,180 138,542 1,325
Total$855,794 
Insurance cyber
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$5,572 $15,333 $25,544 $28,501 $30,865 $39,470 $42,515 $43,635 $45,432 $45,318 
20161,348 4,637 14,141 18,502 21,333 23,136 23,207 24,054 24,054 
20179,354 19,165 28,331 35,897 38,029 40,554 39,997 47,274 
20182,171 7,327 9,874 14,790 19,226 18,329 26,263 
20192,764 20,249 31,445 58,696 54,986 55,026 
202017,700 49,529 62,548 81,129 102,650 
202124,077 65,332 74,856 82,803 
20227,796 37,446 52,479 
20239,094 45,086 
202411,906 
Total492,859 
All outstanding liabilities before 2015, net of reinsurance
7,614 
Liabilities for claims and claim adjustment expenses, net of reinsurance$370,549 
Insurance professional lines
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$308,206 $308,832 $315,378 $301,759 $288,635 $271,774 $270,615 $281,645 $280,054 $285,261 $12,111 9,662
2016287,119 291,739 295,992 314,273 326,544 336,376 337,725 354,094 359,445 21,448 10,949
2017336,606 339,010 371,856 372,365 388,467 386,243 390,818 395,866 37,337 12,966
2018323,638 339,960 388,834 419,568 445,299 464,430 467,834 32,176 15,537
2019345,193 360,720 375,361 408,326 455,966 466,546 74,818 14,793
2020320,300 318,886 299,016 290,925 292,430 92,856 9,634
2021375,982 366,527 323,579 320,376 157,986 8,656
2022457,637 443,592 437,668 297,452 8,740
2023438,129 440,324 335,563 10,252
2024488,514 459,342 7,556
Total$3,954,264 
Insurance professional lines
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$14,128 $51,028 $110,043 $138,151 $169,386 $199,105 $211,577 $223,040 $247,794 $253,620 
201614,341 65,656 130,951 171,190 209,142 233,400 274,502 288,796 315,673 
201711,401 51,055 107,721 165,829 196,246 266,159 287,549 313,285 
201818,147 74,121 141,470 203,168 263,460 333,899 380,200 
201924,714 75,980 132,159 204,491 287,110 333,147 
20208,542 43,600 96,537 124,128 168,911 
20219,677 38,157 82,947 126,636 
202210,815 45,645 100,835 
202312,057 55,586 
202415,815 
Total2,063,708 
All outstanding liabilities before 2015, net of reinsurance143,974 
Liabilities for claims and claim adjustment expenses, net of reinsurance$2,034,530 
Insurance credit and political risk
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$30,329 $30,368 $27,524 $26,012 $25,930 $24,851 $24,189 $23,309 $23,309 $23,309 $— 2
201643,327 45,899 43,409 43,980 27,766 26,785 25,705 25,705 25,703 (2)2
201747,743 32,467 25,783 18,118 15,867 10,904 8,404 7,744 3,167 4
201842,339 33,166 32,057 24,093 20,464 23,774 24,379 5,084 2
201952,570 80,386 75,270 73,703 70,922 69,499 10,431 33
202060,857 69,650 60,212 49,018 47,927 18,124 44
202142,063 36,817 26,140 26,769 12,908 24
202245,035 44,078 43,030 34,088 27
202358,702 59,525 40,167 31
202471,968 67,838 20
Total$399,853 
Insurance credit and political risk
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$— $23,309 $23,309 $23,309 $23,309 $23,309 $23,309 $23,309 $23,309 $23,309 
2016— 25,705 25,705 25,705 25,705 25,705 25,705 25,705 25,705 
2017397 3,985 9,138 11,573 10,786 10,237 8,514 5,940 
20185,327 13,300 15,299 11,376 19,486 23,362 22,928 
201915,859 46,227 53,489 56,682 54,747 53,948 
20209,416 88,017 55,084 50,349 50,018 
20212,769 (378)8,207 12,683 
20222,798 8,096 7,007 
20232,738 16,261 
20244,019 
Total221,818 
All outstanding liabilities before 2015, net of reinsurance5,977 
Liabilities for claims and claim adjustment expenses, net of reinsurance$184,012 
Insurance liability
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$128,433 $127,087 $137,188 $164,685 $182,354 $187,650 $186,575 $187,816 $189,335 $194,101 $21,585 6,886
2016124,296 130,074 128,697 127,257 119,989 119,993 125,396 124,751 124,707 11,666 7,755
2017166,690 165,181 183,687 199,054 203,242 213,374 249,403 247,666 27,690 8,903
2018166,951 167,040 189,916 203,849 215,235 250,910 258,462 34,684 8,731
2019191,681 192,509 221,935 236,977 299,503 300,576 42,047 8,398
2020223,954 224,321 230,122 248,412 245,534 54,701 6,408
2021231,577 244,781 301,010 292,933 75,781 7,246
2022322,623 356,752 357,079 162,714 8,258
2023363,821 360,192 255,535 7,085
2024379,635 351,221 3,727
Total$2,760,885 
Insurance liability
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$5,436 $22,200 $39,394 $92,350 $119,836 $140,484 $150,293 $158,595 $162,235 $166,225 
20166,299 23,211 36,317 56,319 66,157 79,396 95,615 102,588 106,095 
20175,354 29,185 58,560 114,856 142,497 167,554 189,184 201,124 
20189,252 34,843 72,057 118,847 158,255 188,416 200,368 
20197,787 39,694 83,412 138,666 191,870 223,818 
20208,129 25,094 75,733 118,034 155,974 
202113,384 51,736 103,537 166,205 
202213,191 53,365 124,788 
20239,829 54,318 
202412,241 
Total1,411,156 
All outstanding liabilities before 2015, net of reinsurance59,273 
Liabilities for claims and claim adjustment expenses, net of reinsurance$1,409,002 
Reinsurance accident and health
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$93,754 $100,350 $93,862 $93,627 $92,906 $93,243 $92,251 $92,221 $92,966 $92,914 $84 
2016170,604 191,077 188,189 189,806 189,280 190,290 190,190 190,319 190,971 655 
2017183,761 189,292 183,173 182,013 183,023 182,973 181,916 182,326 384 
2018193,622 200,151 197,880 200,611 199,949 196,940 197,152 1,119 
2019217,364 211,873 207,308 204,907 198,928 199,155 1,108 
2020226,693 220,449 213,245 199,261 198,843 504 
2021231,917 226,777 222,084 218,106 3,442 
2022267,051 262,981 256,577 19,738 
2023242,835 251,034 43,093 
2024215,960 77,080 
Total$2,003,038 
Reinsurance accident and health
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$23,392 $77,212 $88,583 $91,789 $91,895 $92,362 $93,787 $93,599 $92,328 $92,314 
201650,017 149,814 180,891 187,052 189,036 188,632 189,558 189,146 189,131 
201779,215 156,941 171,794 178,569 179,075 179,725 179,491 179,715 
201872,826 164,972 191,414 190,959 194,064 194,539 194,680 
201967,755 169,294 195,595 196,317 194,411 199,235 
202081,783 171,822 210,093 191,899 192,168 
202168,549 179,195 209,615 212,355 
2022101,488 213,363 234,448 
2023130,720 199,466 
2024123,147 
Total1,816,659 
All outstanding liabilities before 2015, net of reinsurance
1,291 
Liabilities for claims and claim adjustment expenses, net of reinsurance$187,670 
Reinsurance agriculture
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$103,144 $95,576 $95,321 $95,308 $95,314 $95,492 $95,476 $95,608 $96,225 $96,287 $(3)
2016123,359 117,045 110,207 108,795 109,042 108,219 108,167 108,912 108,701 14 
2017151,526 144,159 138,274 139,344 138,810 137,342 136,483 133,371 36 
2018140,830 147,182 140,727 140,457 139,823 142,610 146,050 399 
2019182,793 185,089 187,599 183,213 182,923 184,383 323 
202062,506 62,636 63,702 61,801 59,833 153 
202169,694 61,057 57,608 56,784 3,740 
2022101,001 91,299 90,378 3,573 
2023103,003 104,308 45,157 
202490,163 82,981 
Total$1,070,258 
Reinsurance agriculture
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$1,716 $65,845 $92,954 $94,511 $94,848 $95,442 $95,431 $95,586 $96,198 $96,237 
20169,489 61,772 107,559 109,092 108,564 108,324 108,364 108,915 108,609 
20177,444 124,429 137,338 138,468 137,308 137,255 136,431 133,133 
20185,115 127,449 135,514 141,607 138,233 143,905 144,073 
201928,854 154,426 174,094 178,098 177,587 179,673 
202017,454 47,254 54,101 55,182 55,589 
20212,952 32,715 45,895 48,518 
202215,344 55,371 75,383 
202314,591 47,580 
20243,654 
Total892,449 
All outstanding liabilities before 2015, net of reinsurance
162 
Liabilities for claims and claim adjustment expenses, net of reinsurance$177,971 
Reinsurance marine and aviation
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$10,360 $9,193 $10,777 $14,938 $12,589 $12,220 $11,986 $11,937 $11,993 $11,964 $441 
201632,111 34,714 35,092 36,486 34,982 35,309 35,715 35,208 35,920 131 
201754,853 42,541 40,935 46,176 42,787 40,443 40,366 41,445 78 
201818,797 27,331 26,877 43,264 46,729 48,103 47,392 1,198 
201969,487 81,921 79,650 81,494 84,590 86,262 4,059 
202040,006 41,273 37,298 36,464 37,990 1,803 
202143,366 40,438 35,108 38,786 1,642 
202268,401 58,762 49,649 17,062 
202340,526 37,916 20,892 
202448,826 41,877 
Total$436,150 
Reinsurance marine and aviation
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$416 $2,646 $6,417 $8,620 $10,177 $10,972 $10,798 $10,879 $11,012 $11,274 
20162,626 18,704 25,747 29,664 32,375 33,422 34,013 34,223 34,605 
20172,674 23,370 28,664 33,578 36,600 36,708 37,610 39,064 
20181,776 10,815 24,223 30,639 34,252 37,601 39,599 
201910,672 27,031 34,246 52,675 67,673 72,288 
20203,983 16,455 23,525 29,316 32,332 
20215,407 12,160 20,118 27,671 
20227,732 18,402 24,732 
20231,472 6,902 
20242,045 
Total290,512 
All outstanding liabilities before 2015, net of reinsurance
3,706 
Liabilities for claims and claim adjustment expenses, net of reinsurance$149,344 
Reinsurance professional lines
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$211,361 $211,024 $213,232 $223,865 $230,444 $227,420 $233,925 $239,843 $250,896 $250,292 $15,211 
2016194,564 195,543 198,934 226,305 253,676 253,578 265,439 277,105 276,527 18,210 
2017154,215 154,560 160,679 176,245 185,849 208,425 237,237 237,500 27,326 
2018144,599 146,713 153,514 164,134 172,179 193,077 190,588 (677)
2019135,866 135,003 138,634 143,617 154,826 149,984 15,699 
2020138,881 138,846 133,815 131,679 135,632 55,500 
2021147,464 139,462 134,870 135,793 77,868 
2022168,535 152,352 152,014 99,800 
2023135,093 135,427 106,522 
2024106,558 96,010 
Total$1,770,315 
Reinsurance professional lines
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$3,134 $13,502 $41,440 $79,127 $111,504 $131,185 $151,960 $169,894 $183,371 $199,230 
20161,752 20,397 52,347 94,682 124,288 152,878 180,296 201,985 222,284 
20172,812 14,746 39,723 62,483 88,279 115,586 136,560 165,728 
2018273 2,495 30,964 56,426 81,129 112,549 137,940 
2019362 13,463 33,104 52,368 74,942 97,450 
20203,820 13,773 26,460 40,009 57,776 
20214,337 11,320 22,453 38,523 
20223,233 11,684 28,924 
20233,452 12,388 
20242,962 
Total963,205 
All outstanding liabilities before 2015, net of reinsurance136,065 
Liabilities for claims and claim adjustment expenses, net of reinsurance$943,175 
Reinsurance credit and surety
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$156,256 $159,662 $154,425 $150,883 $132,750 $133,679 $134,817 $129,441 $125,761 $125,755 $1,361 
2016138,199 136,760 144,405 119,427 112,113 109,778 107,428 109,579 111,169 592 
2017135,014 128,141 122,255 113,551 111,099 110,948 111,360 110,277 2,239 
2018108,874 115,673 109,266 106,339 101,044 87,774 87,535 3,276 
201972,245 64,952 64,711 62,649 54,467 54,501 3,369 
202076,156 82,568 68,240 94,044 89,395 13,239 
202151,523 43,356 40,832 41,061 13,639 
202263,310 50,474 50,203 30,771 
202385,730 85,451 45,993 
202479,933 54,383 
Total$835,280 
Reinsurance credit and surety
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$32,721 $78,814 $95,640 $111,972 $113,904 $117,515 $118,370 $117,224 $114,711 $115,099 
201641,639 70,896 88,974 98,411 99,415 97,926 97,638 99,762 99,527 
201737,018 71,362 87,088 98,480 96,569 99,473 100,308 100,954 
201838,619 65,916 69,263 80,736 82,379 83,859 84,092 
201919,163 29,432 42,248 44,277 46,442 46,199 
202025,277 33,572 38,972 43,304 48,666 
20214,460 8,909 16,768 18,726 
20226,845 10,916 13,259 
202310,314 20,167 
202411,398 
Total558,087 
All outstanding liabilities before 2015, net of reinsurance28,849 
Liabilities for claims and claim adjustment expenses, net of reinsurance$306,042 
Reinsurance motor
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$215,985 $208,783 $212,699 $214,510 $204,009 $203,169 $200,453 $200,843 $199,519 $199,471 $10,658 
2016239,098 252,847 254,013 244,592 236,810 234,357 238,113 238,717 238,942 1,903 
2017353,883 358,716 347,805 348,494 349,584 344,966 351,598 351,699 21,818 
2018348,090 343,752 354,625 351,594 339,260 351,737 350,894 17,085 
2019331,840 330,204 330,904 321,798 326,641 326,155 7,574 
2020209,930 212,344 208,823 192,333 192,990 7,877 
2021176,116 176,135 178,461 178,561 22,550 
2022154,073 166,810 158,097 24,177 
2023121,411 128,732 23,925 
202484,425 50,610 
Total$2,209,966 
Reinsurance motor
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$57,035 $90,219 $109,330 $126,014 $141,391 $141,761 $164,226 $169,228 $171,272 $175,513 
201660,117 101,425 124,192 141,526 153,840 177,453 184,773 193,160 202,406 
201771,292 130,330 159,573 193,899 215,552 238,380 256,263 266,624 
201883,155 138,377 201,610 210,849 234,853 254,645 273,683 
201989,950 182,006 198,344 219,950 238,617 257,423 
202043,468 94,350 113,316 125,200 134,082 
202141,657 74,997 92,381 104,602 
202235,075 51,509 63,668 
202325,966 44,970 
202415,114 
Total1,538,085 
All outstanding liabilities before 2015, net of reinsurance262,566 
Liabilities for claims and claim adjustment expenses, net of reinsurance$934,447 
Reinsurance liability
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$213,111 $213,356 $214,303 $214,193 $212,052 $212,453 $202,266 $205,170 $215,869 $215,609 $12,588 
2016238,237 243,345 248,154 251,425 260,727 264,490 271,912 311,876 313,766 30,063 
2017273,121 267,788 276,627 285,245 294,535 303,916 339,798 338,776 25,655 
2018262,170 266,567 271,505 284,659 304,407 349,520 349,317 47,871 
2019262,105 270,541 272,501 271,351 329,313 334,773 82,959 
2020282,298 282,700 277,534 303,976 307,787 104,900 
2021302,849 310,334 343,399 334,588 139,743 
2022346,756 341,727 334,639 165,420 
2023273,950 273,571 170,489 
2024247,866 217,212 
Total$3,050,692 
Reinsurance liability
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$7,266 $27,432 $54,372 $80,691 $108,548 $130,417 $141,135 $151,506 $166,279 $178,276 
201611,837 37,527 69,136 111,165 142,074 165,531 188,319 215,185 234,297 
201712,394 41,984 78,240 120,145 157,920 192,427 223,321 250,245 
201819,352 49,673 84,839 127,457 165,827 206,294 244,159 
201919,288 45,132 79,439 119,854 158,542 201,377 
202016,930 48,916 82,113 119,248 152,616 
202110,882 58,253 98,671 145,566 
202218,024 51,960 102,346 
202314,979 45,121 
202413,368 
Total1,567,371 
All outstanding liabilities before 2015, net of reinsurance127,910 
Liabilities for claims and claim adjustment expenses, net of reinsurance$1,611,231 
Reinsurance run-off
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2024
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$264,343 $252,265 $252,266 $243,094 $241,916 $246,713 $244,566 $242,674 $240,289 $240,152 $1,636 
2016278,963 277,871 275,202 269,952 273,294 273,472 273,184 266,307 265,991 3,048 
2017701,995 702,732 743,852 744,427 742,270 733,045 725,458 729,636 23,633 
2018518,635 603,305 617,932 603,972 589,801 589,927 587,086 14,977 
2019431,902 407,538 387,635 372,883 366,152 368,869 14,143 
2020509,942 538,067 533,206 537,210 533,431 31,778 
2021419,674 427,037 422,974 421,678 28,832 
2022260,346 218,849 221,806 43,059 
202363,904 60,979 21,860 
202428,826 7,873 
Total$3,458,454 
Reinsurance run-off
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2015 unaudited2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024
2015$46,281 $117,515 $175,420 $200,069 $210,135 $214,446 $228,479 $230,094 $231,029 $232,580 
201663,381 137,032 195,162 225,752 239,689 246,337 251,662 250,127 252,695 
2017163,739 419,762 533,804 591,946 615,721 650,897 661,617 672,949 
2018116,822 326,092 419,373 471,002 517,408 538,362 546,510 
201955,275 199,958 256,712 291,464 315,548 329,517 
2020104,927 234,874 316,569 383,462 429,759 
202187,733 230,145 292,521 341,460 
202249,727 101,413 133,777 
202322,862 29,381 
202411,372 
Total2,980,000 
All outstanding liabilities before 2015, net of reinsurance38,605 
Liabilities for claims and claim adjustment expenses, net of reinsurance$517,059 
Summary of Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
Insurance property
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
31.2%40.2%13.2%5.7%0.6%0.5%(0.6%)1.7%0.7%1.1%
Insurance accident and health
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
54.2%33.2%6.0%1.9%1.7%0.5%1.1%(0.2%)(1.3%)0.2%
Insurance marine and aviation
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
18.5%25.8%20.5%9.4%4.0%3.3%3.9%1.1%(0.6%)—%
Insurance cyber
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
10.6%24.0%17.1%17.2%7.7%5.5%8.1%7.2%1.9%(0.2%)
Insurance professional lines
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
3.5%11.0%15.5%12.5%12.5%12.0%7.8%4.8%8.1%2.0%
Insurance credit and political risk
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
9.6%56.7%5.8%3.8%3.3%1.5%(6.0%)(11.1%)—%—%
Insurance liability
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
3.4%10.7%14.8%20.2%13.6%10.7%7.9%4.9%2.4%2.1%
Reinsurance accident and health
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
38.7%46.4%13.1%0.4%0.4%0.7%0.5%(0.1%)(0.7%)—%
Reinsurance agriculture
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
10.5%59.2%19.1%2.4%(0.5%)1.1%(0.1%)(0.6%)0.2%—%
Reinsurance marine and aviation
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
8.2%26.4%19.1%15.8%10.1%4.4%1.6%1.6%1.1%2.2%
Reinsurance professional lines
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
1.7%5.6%11.3%12.6%12.6%12.2%10.1%9.1%6.4%6.3%
Reinsurance credit and surety
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
25.6%20.4%12.6%8.3%2.1%1.1%0.4%0.5%(1.1%)0.3%
Reinsurance motor
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
23.2%18.3%9.7%6.8%6.0%5.6%6.2%3.0%2.5%2.1%
Reinsurance liability
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
4.7%9.8%11.5%12.6%11.2%10.4%8.1%7.1%6.5%5.6%
Reinsurance run-off
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
24.0%28.8%17.2%10.3%6.0%3.3%2.7%0.6%0.7%0.6%
Summary of Reconciliation of Development Tables to Consolidated Balance Sheet
The following table reconciles the reserve for losses and loss expenses at December 31, 2024, included in the loss development tables to the reserve for losses and loss expenses reported in the consolidated balance sheet:
Reconciliation of the disclosure of incurred and paid claims development to the liability
for unpaid claims and claim adjustment expenses
At December 31, 2024
Net outstanding liabilitiesReinsurance recoverable on unpaid claimsGross outstanding liabilities
Insurance segment
Property$810,674 $476,362 $1,287,036 
Accident and health134,285 9,565 143,850 
Marine and aviation795,884 348,062 1,143,946 
Cyber370,549 455,301 825,850 
Professional lines2,034,530 1,365,043 3,399,573 
Credit and political risk184,012 35,302 219,314 
Liability1,409,002 2,106,520 3,515,522 
Total insurance segment5,738,936 4,796,155 10,535,091 
Reinsurance segment
Accident and health187,670 61,724 249,394 
Agriculture177,971 10,917 188,888 
Marine and aviation149,344 26,273 175,617 
Professional lines943,175 440,572 1,383,747 
Credit and surety306,042 132,474 438,516 
Motor934,447 352,438 1,286,885 
Liability1,611,231 813,796 2,425,027 
Run-off lines517,059 206,548 723,607 
Total reinsurance segment4,826,939 2,044,742 6,871,681 
Total$10,565,875 $6,840,897 17,406,772 
Unallocated claims adjustment expenses212,623 
Foreign exchange and other(1)
(10,992)
Ceded reserves related to retroactive transactions (389,474)
Total liability for unpaid claims and claims adjustment expense$17,218,929 
(1)    Non-U.S. dollar denominated loss data is converted to U.S dollar at the rates of exchange in effect at the balance sheet date for material underlying currencies. Fluctuations in currency exchange rates may cause material shifts in loss development. Reserves for losses and loss expenses disclosed in the consolidated balance sheets are also remeasured using rates of exchange in effect at the balance sheet date.
v3.25.0.1
REINSURANCE (Tables)
12 Months Ended
Dec. 31, 2024
Reinsurance Disclosures [Abstract]  
Summary of Breakdown of Gross and Net Premiums Written and Earned
The following table presents gross and net premiums written and earned:
Year ended December 31,202420232022
  Premiums
written
Premiums
earned
Premiums
written
Premiums
earned
Premiums
written
Premiums
earned
Gross$9,005,888 $8,529,567 $8,356,525 $7,973,577 $8,214,595 $7,936,382 
Ceded(3,248,537)(3,223,332)(3,254,200)(2,889,796)(2,951,539)(2,776,056)
Net$5,757,351 $5,306,235 $5,102,325 $5,083,781 $5,263,056 $5,160,326 
Reinsurance Recoverable, Allowance for Credit Loss
The following table provides a reconciliation of the beginning and ending balances of the allowance for expected credit losses related to the Company’s reinsurance recoverable balance:
Year ended December 31,20242023
Beginning balance
$36,611 $30,715 
Increase (decrease) in allowance for expected credit losses6,834 5,896 
Ending Balance
$43,445 $36,611 
v3.25.0.1
DEBT AND FINANCING ARRANGEMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Schedule of Long-Term Debt Instruments
The following table summarizes the Company's debt:
Year ended December 31,20242023
5.150% Senior Notes
$246,873 $246,789 
4.000% Senior Notes
348,774 348,389 
3.900% Senior Notes
297,556 297,076 
Junior Subordinated Notes421,976 421,460 
Total Debt$1,315,179 $1,313,714 

The tables below provide the key terms of the Company's debt:
DescriptionIssuance DateAggregate PrincipalIssue PriceNet ProceedsMaturity Date
5.150% Senior Notes
March 13, 2014$250,000 99.474 %$246,000 April 1, 2045
4.000% Senior Notes
December 6, 2017$350,000 99.780 %$347,000 December 6, 2027
3.900% Senior Notes
June 19, 2019$300,000 99.360 %$296,000 July 15, 2029
Junior Subordinated NotesDecember 10, 2019$425,000 99.000 %$420,750 January 15, 2040

DescriptionInterest RateInterest Payments Due
5.150% Senior Notes
5.150 %Semi-annually in arrears on April 1 and October 1 of each year
4.000% Senior Notes
4.000 % Semi-annually in arrears on June 6 and December 6 of each year
3.900% Senior Notes
3.900 %Semi-annually in arrears on January 15 and July 15 of each year
Junior Subordinated Notes(1)
4.900 %Semi-annually on January 15 and July 15 of each year
(1)    The Junior Subordinated Notes accrue interest from the date of issuance to, but excluding, January 15, 2030 (the "Par Call Date") at the fixed rate of 4.900% and from, and including, the Par Call Date, at a rate equal to the Five-Year Treasury Rate as of the Reset Interest Determination Date, plus 3.186%. Interest on the Junior Notes is payable semi-annually on January 15 and July 15 of each year, beginning on July 15, 2020.
Summary of Debt Maturity
The following table provides the scheduled maturity of the Company's debt obligations at December 31, 2024:
Year ended December 31,
2025$— 
2026— 
2027350,000 
2028
— 
2029
300,000 
After 2029
675,000 
Unamortized discount and debt issuance expenses(9,821)
Total senior notes and notes payable$1,315,179 
v3.25.0.1
COMMITMENTS AND CONTINGENCIES (Tables)
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Premium Receivable, Allowance for Credit Loss The following table provides a reconciliation of the beginning and ending balances of the allowance for expected credit losses related to the Company’s premiums balances receivable:
Year ended December 31,20242023
Beginning balance
$11,997 $9,521 
Increase (decrease) in allowance for expected credit losses5,342 2,476 
Ending balance
$17,339 $11,997 
v3.25.0.1
LEASES (Tables)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Summary of Lease Expense and Related Cash Flows
The following table presents the Company’s total lease expense and the cash flows arising from lease transactions:
Year ended December 31,202420232022
Lease cost:
Operating lease expense$17,273$21,499$20,611 
Short-term lease expense(1)
7812,291813 
Sublease income(2)
(4,554)(4,531)(3,423)
Total lease expense$13,500$19,259$18,001 
Other information:
Operating cash outflows from operating leases$17,035$20,190 $22,932 
Right-of-use assets obtained in exchange for new operating lease liabilities(3)
$(3,209)$34,988 $6,514 
Weighted-average remaining lease term - operating leases(4)
9.3 years9.8 years9.9 years
Weighted-average discount rate - operating lease(5)
4.9%4.4 %4.1 %
(1)    Short-term lease expense is recognized on a straight-line basis over the lease term.
(2)    Sublease income largely relates to office properties in Chicago, Alpharetta and London.
(3)    In 2024, the Company modified a lease agreement to reflect an increase in lease payments for its office property in London, terminated a lease agreement for its office property in Singapore and entered into a new lease agreement for an office property with a reduced floor in Singapore.
(4)    Weighted-average remaining lease term was calculated on the basis of the remaining lease term and the lease liability balance for each lease at the reporting date.
(5)    Weighted-average discount was calculated on the basis of the discount rate that was used to calculate the lease liability balance for each lease at the reporting date and the remaining balance of the lease payments for each lease at the reporting date.
Summary of Maturity and Minimum Lease Payments
The following table presents the scheduled maturity of the Company's operating lease liabilities at December 31, 2024:
Year ended December 31,Expected cash flows
2025
$17,787 
2026
15,181 
2027
13,026 
2028
12,283 
2029
12,280 
Later years62,663 
Discount(26,606)
Total discounted operating lease liabilities$106,614 

The following table presents the scheduled maturity of the Company's operating lease liabilities at December 31, 2023:
Year ended December 31,Expected cash flows
2024
$17,543 
2025
18,122 
2026
15,767 
2027
13,519 
2028
12,691 
Later years74,852 
Discount(29,393)
Total discounted operating lease liabilities $123,101 
v3.25.0.1
EARNINGS PER COMMON SHARE (Tables)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Summary of Basic and Diluted Earnings (Loss) Per Common Share
The following table presents a comparison of earnings (loss) per common share and earnings (loss) per diluted common share:
At and year ended December 31,202420232022
Earnings per common share
Net income$1,081,786 $376,292 $223,083 
Less: Preferred share dividends30,250 30,250 30,250 
Net income available to common shareholders$1,051,536 $346,042 $192,833 
Weighted average common shares outstanding84,165 85,142 84,864 
Earnings per common share$12.49 $4.06 $2.27 
Earnings per diluted common share
Net income available to common shareholders$1,051,536 $346,042 $192,833 
Weighted average common shares outstanding84,165 85,142 84,864 
Share-based compensation plans1,011 870 805 
Weighted average diluted common shares outstanding85,176 86,012 85,669 
Earnings per diluted common share$12.35 $4.02 $2.25 
Weighted average anti-dilutive shares excluded from the dilutive computation192 405 324 
v3.25.0.1
SHAREHOLDERS' EQUITY (Tables)
12 Months Ended
Dec. 31, 2024
Stockholders' Equity Note [Abstract]  
Summary of Common Shares Issued and Outstanding
The following table presents changes in common shares issued and outstanding:
Year ended December 31,202420232022
Shares issued, balance at beginning of year176,580 176,580 176,580 
Shares issued — — 
Total shares issued at end of year176,580 176,580 176,580 
Treasury shares, balance at beginning of year(91,294)(91,912)(91,806)
Shares repurchased(3,061)(398)(897)
Shares reissued 759 1,016 791 
Total treasury shares at end of year(93,596)(91,294)(91,912)
Total shares outstanding82,984 85,286 84,668 
Summary of Share Repurchases
The following table presents common shares repurchased from shares held in Treasury:
Year ended December 31,202420232022
In the open market: (1)
Total shares2,806 — 634 
Total cost$199,943 $— $34,987 
Average price per share(2)
$71.27 $— $55.22 
From employees:(3)
Total shares255 398 263 
Total cost$15,925 $23,596 $13,994 
Average price per share(2)
$62.45 $59.15 $53.13 
Total shares repurchased:
Total shares3,061 398 897 
Total cost$215,868 $23,596 $48,981 
Average price per share(2)
$70.53 $59.15 $54.61 
(1)    Shares were repurchased pursuant to the Company's Board-authorized share repurchase programs.
(2)    Calculated using whole numbers.
(3)    Shares are repurchased from employees to satisfy personal withholding tax liabilities that arise on the vesting of share-settled restricted stock units.
Summary of Dividends Declared and Paid
The following table presents dividends declared and paid related to the Company's common and preferred shares:
Per share data
Dividends declared Dividends paid in year of declarationDividends paid in year following declaration
Year ended December 31, 2024
Common shares$1.76 $1.32 $0.44 
Series E preferred shares$137.50 $103.13 $34.38 
Year ended December 31, 2023
Common shares$1.76 $1.32 $0.44 
Series E preferred shares$137.50 $103.13 $34.38 
Year ended December 31, 2022
  Common shares$1.73 $1.29 $0.44 
  Series E preferred shares$137.50 $103.13 $34.38 
v3.25.0.1
SHARE-BASED COMPENSATION (Tables)
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Summary of Additional Information Related to Share-based Compensation
The following table provides details of the significant inputs used in the Monte Carlo simulation model:
Year ended December 31,
2024
2023 (1)
2023 (2)
2023 (3)
2022
Expected volatility 26.00%36.24%29.30%30.05%33.44%
Expected term (in years)3.03.01.03.03.0
Expected dividend yieldn/an/an/an/an/a
Risk-free interest rate4.06%3.79%4.61%3.39%1.26%
n/a - not applicable
(1) Performance restricted stock units granted in the ordinary course of business
(2) Performance restricted stock units granted in the three months ended March 31, 2023 in relation to senior leadership transition
(3) Performance restricted stock units granted in the three months ended June 30, 2023 in relation to senior leadership transition
The following table provides additional information related to share-based compensation:
Year ended December 31,202420232022
Share-based compensation expense (1)
$42,713 $57,729 $56,136 
Tax benefits associated with share-based compensation expense$8,007 $8,819 $8,839 
Liability for cash-settled restricted stock units (2)
$— $— $4,792 
Fair value of restricted stock units vested (3)
$46,884 $64,156 $49,792 
Unrecognized share-based compensation expense$60,192 $62,416 $74,601 
Expected weighted average period associated with the recognition of unrecognized share-based compensation expense2.4 years2.4 years2.3 years
(1)    Related to share-settled restricted stock units and cash-settled restricted stock units.
(2)    Included in other liabilities in the consolidated balance sheets.
(3)    Fair value is based on the closing price of the Company's common shares on the vest date.
Summary of Reconciliation of Beginning and Ending Balance of Non Vested Restricted Stock (Including RSUs) to be Settled in Shares
The following table provides an activity summary of the Company's share-settled restricted stock units:
Share-Settled Performance
Restricted Stock Units
Share-Settled Service
Restricted Stock Units
Number of
restricted
stock units
Weighted average grant date
fair value
Number of
restricted
stock units
Weighted average
grant date
fair value
Nonvested restricted stock units - December 31, 2022
330 $60.01 2,117 $53.16 
Granted122 66.13 918 57.53 
Vested(88)63.88 (929)53.02 
Forfeited(220)58.15 (251)54.49 
Nonvested restricted stock units - December 31, 2023
144 65.69 1,855 55.21 
Granted104 65.77 748 60.50 
Vested  (759)54.65 
Forfeited(1)65.78 (202)56.66 
Nonvested restricted stock units - December 31, 2024
247 $65.73 1,642 $57.73 
Summary of Activity of Cash-Settled Restricted Stock Units
The following table provides an activity summary of the Company's cash-settled restricted stock units:
Cash-Settled Service Restricted Stock Units
Number of
restricted stock units
Nonvested restricted stock units - December 31, 2022
60 
Granted— 
Vested(59)
Forfeited(1)
Nonvested restricted stock units - December 31, 2023 (1)
 
(1)    No further cash-settled restricted stock units were granted subsequent to 2019 and all cash-settled restricted stock units were vested at December 31, 2023.
v3.25.0.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Summary of Income Tax Expense and Net Tax Assets
The following table provides an analysis of income tax expense (benefit) and net tax assets:
Year ended December 31,202420232022
Current income tax expense (benefit)
U.S.$84,255 $12,021 $11,491 
Europe19,260 32,386 2,366 
Bermuda
3,425 291 (147)
Deferred income tax expense (benefit)
U.S.716 (24,042)(8,147)
Europe7,290 18,932 16,474 
Bermuda(1)
(170,541)(13,272)— 
Total income tax expense (benefit)$(55,595)$26,316 $22,037 
Net current tax receivables$42,991 $78,570 $46,704 
Net deferred tax assets (liabilities)278,474 72,850 108,220 
Net tax assets$321,465 $151,420 $154,924 
(1)    Reflects the recognition of a tax benefit related to the Bermuda ETA, offset by a partial reversal of the 2023 tax benefit on unrealized investment losses included in other comprehensive income (loss) due to the enactment of corporate income tax, effective January 1, 2025.
Summary of Deferred Tax Assets and Liabilities The following table provides details of the significant components of deferred tax assets and liabilities:
At December 31,20242023
Deferred tax assets:
Discounting of net reserves for losses and loss expenses$66,338 $62,316 
Unearned premiums62,656 54,104 
Net unrealized investments losses36,536 54,395 
Operating and capital loss carryforwards
75,864 100,907 
Accruals not currently deductible36,253 36,407 
Tax credits 2,414 11,602 
Bermuda economic transition adjustment
176,923 — 
Other deferred tax assets3,681 4,149 
Deferred tax assets before valuation allowance460,665 323,880 
Valuation allowance(19,829)(38,711)
Deferred tax assets net of valuation allowance440,836 285,169 
Deferred tax liabilities:
Deferred acquisition costs(35,401)(27,109)
Other investment adjustments and impairments(7,933)(7,173)
Intangible assets(47,355)(49,486)
Depreciation and amortization
(7,586)(1,140)
Equalization reserves(2,347)(2,726)
Acquisition adjustments (1)
 (79,466)
Lloyd’s deferred year of account results(51,770)(38,194)
Other deferred tax liabilities(9,970)(7,025)
Deferred tax liabilities(162,362)(212,319)
Net deferred tax assets (liabilities)$278,474 $72,850 
(1) During the year ended December 31, 2024, the Company assessed that certain deferred tax assets and deferred tax liabilities related to acquisitions were no longer required.
Summary of Tax Credits
The following table summarizes total operating and capital loss carryforwards and tax credits:
At December 31,20242023
Operating and Capital Loss Carryforwards(1)
Singapore operating loss carryforward
$91,924 $70,815 
U.K. operating loss carryforward
216,928 293,533 
U.K. capital loss carryforward
93 — 
Ireland operating loss carryforward27 78,154 
Ireland capital loss carryforward1,372 716 
Switzerland operating loss carryforward(2)
68,573 123,453 
U.S. capital loss carryforward(3)
59,434 — 
Tax Credits(1)
Ireland foreign tax credit$333 $6,922 
U.K. foreign tax credit504 2,605 
U.S. foreign tax credit(4)
1,577 2,074 
(1)    At December 31, 2024, the Singapore, U.K., and Ireland operating and capital loss carryforwards and tax credits can be carried forward indefinitely.
(2)    At December 31, 2024, the Swiss net operating loss carryforwards expire in 2029.
(3)    At December 31, 2024, the U.S. capital loss carryforwards expire in 2029.
(4)    At December 31, 2024, the U.S. foreign tax credits expire in 2032.
Summary of Operating and Capital Loss Carryforwards
The following table summarizes total operating and capital loss carryforwards and tax credits:
At December 31,20242023
Operating and Capital Loss Carryforwards(1)
Singapore operating loss carryforward
$91,924 $70,815 
U.K. operating loss carryforward
216,928 293,533 
U.K. capital loss carryforward
93 — 
Ireland operating loss carryforward27 78,154 
Ireland capital loss carryforward1,372 716 
Switzerland operating loss carryforward(2)
68,573 123,453 
U.S. capital loss carryforward(3)
59,434 — 
Tax Credits(1)
Ireland foreign tax credit$333 $6,922 
U.K. foreign tax credit504 2,605 
U.S. foreign tax credit(4)
1,577 2,074 
(1)    At December 31, 2024, the Singapore, U.K., and Ireland operating and capital loss carryforwards and tax credits can be carried forward indefinitely.
(2)    At December 31, 2024, the Swiss net operating loss carryforwards expire in 2029.
(3)    At December 31, 2024, the U.S. capital loss carryforwards expire in 2029.
(4)    At December 31, 2024, the U.S. foreign tax credits expire in 2032.
Summary of Valuation Allowance Roll Forward
The following table shows an analysis of the movement in the Company's valuation allowance:
At December 31,20242023
Income tax expense (benefit):
Valuation allowance - beginning of year$31,688 $39,782 
Operating loss carryforwards(6,572)(8,713)
Foreign tax credit(6,589)4,184 
U.K. branch assets and other foreign rate differentials(1,567)(3,565)
Capital loss carryforwards and impaired investments
261 — 
Valuation allowance - end of year$17,221 $31,688 
Accumulated other comprehensive income (loss):
Valuation allowance - beginning of year$7,023 $20,287 
Change in investment - related items(4,415)(13,264)
Valuation allowance - end of year2,608 7,023 
Total valuation allowance - end of year$19,829 $38,711 
Summary of Effective Tax Rate Reconciliation
The following table presents the distribution of income before income taxes between domestic and foreign jurisdictions and a reconciliation of the actual income tax rate to the amount computed by applying the effective tax rate of 0% under Bermuda law to income before income taxes:
Year ended December 31,202420232022
Income (loss) before income taxes
Bermuda (domestic)$323,688 $213,539 $236,781 
Foreign702,503 189,067 8,340 
 Total income before income taxes$1,026,191 $402,606 $245,121 
Reconciliation of effective tax rate (% of income before income taxes)
Expected tax rate0.0 %0.0 %0.0 %
Foreign taxes at local expected rates:
U.S.8.4 %(2.5 %)0.2 %
Europe6.0 %11.9 %1.9 %
Valuation allowance(1.4 %)(2.0 %)9.5 %
Prior year adjustments(1.5 %)1.3 %(0.3 %)
Incremental branch taxes1.1 %0.9 %(0.4 %)
Change in enacted tax rate(1)
(1.9 %)(3.3 %)(2.2 %)
Bermuda economic transition adjustment(17.2 %)— %— %
Change in unrealized investment gain/(loss)
0.6 %— %— %
Withholding tax
0.3 %— %— %
Other0.2 %0.2 %0.3 %
Actual tax rate(5.4 %)6.5 %9.0 %
(1)    At December 31, 2024, the change in enacted tax rate represents the rate change related to deferred tax assets and deferred tax liabilities on acquisition adjustments no longer required. At December 31, 2023, the change in enacted tax rate represents the enactment of the Bermuda Corporate Income Tax Act of 2023 related to unrealized investment losses included in other comprehensive income (loss). At December 31, 2022, the change in enacted tax rate included a change in the UK tax rate from 19% to 25% and in Belgium from 30% to 25%.
v3.25.0.1
OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Summary of Tax Effects Allocated to Each Component of Other Comprehensive Income (Loss)
The following table presents the tax effects allocated to each component of other comprehensive income (loss):
Before tax amountIncome tax (expense) benefitNet of tax amount
Year ended December 31, 2024
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$(44,964)$11,934 $(33,030)
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has been recognized(278)30 (248)
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)
170,984 (15,664)155,320 
Unrealized gains (losses) arising during the year, net of reclassification adjustment125,742 (3,700)122,042 
Foreign currency translation adjustment(23,763) (23,763)
Total other comprehensive income (loss), net of tax$101,979 $(3,700)$98,279 
Year ended December 31, 2023
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$294,933 $(36,993)$257,940 
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has been recognized11,220 (1,637)9,583 
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)142,324 (13,811)128,513 
Unrealized gains (losses) arising during the year, net of reclassification adjustment448,477 (52,441)396,036 
Foreign currency translation adjustment(1,572)— (1,572)
Total other comprehensive income (loss), net of tax$446,905 $(52,441)$394,464 
Year ended December 31, 2022
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$(1,171,381)$127,756 $(1,043,625)
Unrealized gains (losses) arising during the year for which an allowance
for expected credit losses has been recognized
(73,063)5,913 (67,150)
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)335,294 (30,369)304,925 
Unrealized gains (losses) arising during the year, net of reclassification adjustment(909,150)103,300 (805,850)
Foreign currency translation adjustment(10,986)— (10,986)
Total other comprehensive income (loss), net of tax$(920,136)$103,300 $(816,836)
Summary of Reclassifications Out of AOCI Into Net Income Available to Common Shareholders
The following table presents details of amounts reclassified from accumulated other comprehensive income (loss) ("AOCI") to net income (loss):
Amounts reclassified from AOCI(1)
AOCI componentsConsolidated statement of operations line item that includes reclassification adjustmentYear ended December 31,
202420232022
Unrealized gains (losses) on available for sale investments
Other realized and unrealized investment gains (losses)
$(170,576)$(129,567)$(322,726)
Impairment losses(408)(12,757)(12,568)
Total before tax(170,984)(142,324)(335,294)
Income tax (expense) benefit15,664 13,811 30,369 
Net of tax$(155,320)$(128,513)$(304,925)
(1)    Amounts in parentheses are charges to net income (loss).
v3.25.0.1
STATUTORY FINANCIAL INFORMATION (Tables)
12 Months Ended
Dec. 31, 2024
STATUTORY FINANCIAL INFORMATION [Abstract]  
Summary of Statutory Capital and Surplus by Jurisdiction
The statutory capital and surplus in each of the Company's most significant regulatory jurisdictions is shown in the following table:
BermudaIrelandU.S.
At December 31,202420232024202320242023
Required statutory capital and surplus$1,982,025 $1,269,943 $733,689 $755,076 $675,672 $739,829 
Available statutory capital and surplus$4,475,219 $3,170,556 $1,197,127 $1,160,932 $2,483,658 $2,187,371 
v3.25.0.1
ORGANIZATION (Details)
12 Months Ended
Jan. 01, 2025
Dec. 31, 2024
Axis Corporate Capital UK Limited    
Business Acquisition [Line Items]    
Capital support, percentage   70.00%
Axis Corporate Capital UK Limited II    
Business Acquisition [Line Items]    
Capital support, percentage   30.00%
Axis Corporate Capital UK Limited II | Forecast    
Business Acquisition [Line Items]    
Capital support, percentage 100.00%  
v3.25.0.1
SEGMENT INFORMATION - Summary of Underwriting Results of Reportable Segments (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2024
USD ($)
segment
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Segment Reporting [Abstract]        
Number of reportable segments | segment 2      
Segment Information [Line Items]        
Gross premiums written $ 9,005,888 $ 8,356,525 $ 8,214,595  
Net premiums written 5,757,351 5,102,325 5,263,056  
Net premiums earned 5,306,235 5,083,781 5,160,326  
Other insurance related income 30,721 22,495 13,073  
Current accident year net losses and loss expenses (3,182,810) (2,981,220) (3,267,943)  
Net favorable prior year reserve development 24,323 (411,882) 25,533  
Acquisition costs (1,070,551) (1,000,945) (1,022,017)  
Underwriting-related general and administrative expenses (666,202) (684,446) (680,343)  
Net investment income 759,229 611,742 418,829  
Net investment gains (losses) (138,534) (74,630) (456,789)  
Foreign exchange gains 50,822 (58,115) 157,945  
Interest expense and financing costs (67,766) (68,421) (63,146)  
Reorganization expenses (26,312) (28,997) (31,426)  
Amortization of intangible assets (10,917) (10,917) (10,917)  
Income before income taxes and interest in income of equity method investments 1,008,238 398,445 243,125  
Income tax benefit 55,595 (26,316) (22,037)  
Interest in income of equity method investments 17,953 4,163 1,995  
Net income 1,081,786 376,292 223,083  
Preferred share dividends 30,250 30,250 30,250  
Net income available to common shareholders 1,051,536 346,042 192,833  
Goodwill and intangible assets 242,465 287,685 298,602 $ 309,519
Insurance        
Segment Information [Line Items]        
Net favorable prior year reserve development 16,209 (176,353) 16,350  
Reinsurance        
Segment Information [Line Items]        
Net favorable prior year reserve development 8,114 (235,529) 9,183  
Operating Segments        
Segment Information [Line Items]        
Gross premiums written 9,005,888 8,356,525 8,214,595  
Net premiums written 5,757,351 5,102,325 5,263,056  
Net premiums earned 5,306,235 5,083,781 5,160,326  
Other insurance related income 30,721 22,495 13,073  
Current accident year net losses and loss expenses (3,182,810) (2,981,220) (3,267,943)  
Acquisition costs (1,070,551) (1,000,945) (1,022,017)  
Underwriting-related general and administrative expenses (536,442) (551,467) (550,289)  
Underwriting income $ 571,476 $ 160,762 $ 358,683  
Current accident year loss ratio 60.00% 58.60% 63.30%  
Prior year reserve development ratio (0.50%) 8.10% (0.50%)  
Net losses and loss expenses ratio 59.50% 66.70% 62.80%  
Acquisition cost ratio 20.20% 19.70% 19.80%  
General and administrative expense ratio 12.60% 13.50% 13.20%  
Combined ratio 92.30% 99.90% 95.80%  
Goodwill and intangible assets $ 242,465 $ 287,684 $ 298,601  
Operating Segments | Insurance        
Segment Information [Line Items]        
Gross premiums written 6,615,584 6,140,764 5,585,581  
Net premiums written 4,250,545 3,758,720 3,377,906  
Net premiums earned 3,926,036 3,461,700 3,134,155  
Other insurance related income 94 (198) 559  
Current accident year net losses and loss expenses (2,261,629) (1,903,648) (1,802,204)  
Acquisition costs (766,915) (648,463) (577,838)  
Underwriting-related general and administrative expenses (485,929) (472,094) (443,704)  
Underwriting income $ 427,866 $ 260,944 $ 327,318  
Current accident year loss ratio 57.60% 55.00% 57.50%  
Prior year reserve development ratio (0.40%) 5.10% (0.50%)  
Net losses and loss expenses ratio 57.20% 60.10% 57.00%  
Acquisition cost ratio 19.50% 18.70% 18.40%  
General and administrative expense ratio 12.40% 13.70% 14.20%  
Combined ratio 89.10% 92.50% 89.60%  
Goodwill and intangible assets $ 242,465 $ 287,684 $ 298,601  
Operating Segments | Reinsurance        
Segment Information [Line Items]        
Gross premiums written 2,390,304 2,215,761 2,629,014  
Net premiums written 1,506,806 1,343,605 1,885,150  
Net premiums earned 1,380,199 1,622,081 2,026,171  
Other insurance related income 30,627 22,693 12,514  
Current accident year net losses and loss expenses (921,181) (1,077,572) (1,465,739)  
Acquisition costs (303,636) (352,482) (444,179)  
Underwriting-related general and administrative expenses (50,513) (79,373) (106,585)  
Underwriting income $ 143,610 $ (100,182) $ 31,365  
Current accident year loss ratio 66.70% 66.40% 72.30%  
Prior year reserve development ratio (0.50%) 14.60% (0.40%)  
Net losses and loss expenses ratio 66.20% 81.00% 71.90%  
Acquisition cost ratio 22.00% 21.70% 21.90%  
General and administrative expense ratio 3.60% 4.90% 5.30%  
Combined ratio 91.80% 107.60% 99.10%  
Goodwill and intangible assets $ 0 $ 0 $ 0  
Significant Reconciling Items        
Segment Information [Line Items]        
Net investment income 759,229 611,742 418,829  
Net investment gains (losses) (138,534) (74,630) (456,789)  
Foreign exchange gains 50,822 (58,115) 157,945  
Interest expense and financing costs (67,766) (68,421) (63,146)  
Reorganization expenses (26,312) (28,997) (31,426)  
Amortization of intangible assets (10,917) (10,917) (10,917)  
Corporate        
Segment Information [Line Items]        
Underwriting-related general and administrative expenses $ (129,760) $ (132,979) $ (130,054)  
v3.25.0.1
SEGMENT INFORMATION - Summary of Gross Premiums Written by Geographical Location of Subsidiaries (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written $ 9,005,888 $ 8,356,525 $ 8,214,595
U.S.      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written 4,864,074 4,484,789 4,342,707
Ireland      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written 1,923,006 1,837,177 1,931,815
Lloyd's of London      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written 1,998,217 1,759,990 1,567,458
Bermuda      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written $ 220,591 $ 274,569 $ 372,615
v3.25.0.1
SEGMENT INFORMATION - Summary of Net Premiums Earned by Segment and Line of Business (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Information [Line Items]      
Net premiums earned $ 5,306,235 $ 5,083,781 $ 5,160,326
Operating Segments      
Segment Information [Line Items]      
Net premiums earned 5,306,235 5,083,781 5,160,326
Operating Segments | Insurance      
Segment Information [Line Items]      
Net premiums earned 3,926,036 3,461,700 3,134,155
Operating Segments | Insurance | Professional lines      
Segment Information [Line Items]      
Net premiums earned 817,535 764,558 817,924
Operating Segments | Insurance | Property      
Segment Information [Line Items]      
Net premiums earned 1,139,308 878,849 755,986
Operating Segments | Insurance | Liability      
Segment Information [Line Items]      
Net premiums earned 494,561 496,381 459,775
Operating Segments | Insurance | Cyber      
Segment Information [Line Items]      
Net premiums earned 347,842 323,025 309,004
Operating Segments | Insurance | Marine and aviation      
Segment Information [Line Items]      
Net premiums earned 614,826 567,292 479,499
Operating Segments | Insurance | Accident and health      
Segment Information [Line Items]      
Net premiums earned 360,894 306,061 209,548
Operating Segments | Insurance | Credit and political risk      
Segment Information [Line Items]      
Net premiums earned 151,070 125,534 102,419
Operating Segments | Reinsurance      
Segment Information [Line Items]      
Net premiums earned 1,380,199 1,622,081 2,026,171
Operating Segments | Reinsurance | Run-off lines      
Segment Information [Line Items]      
Net premiums earned 32,445 91,996 322,339
Operating Segments | Reinsurance | Professional lines      
Segment Information [Line Items]      
Net premiums earned 169,074 205,404 250,911
Operating Segments | Reinsurance | Property | Run-off lines      
Segment Information [Line Items]      
Net premiums earned 6,266 44,508 135,480
Operating Segments | Reinsurance | Liability      
Segment Information [Line Items]      
Net premiums earned 309,265 403,239 484,681
Operating Segments | Reinsurance | Marine and aviation      
Segment Information [Line Items]      
Net premiums earned 64,609 65,658 78,504
Operating Segments | Reinsurance | Accident and health      
Segment Information [Line Items]      
Net premiums earned 322,932 341,806 368,747
Operating Segments | Reinsurance | Credit and surety      
Segment Information [Line Items]      
Net premiums earned 231,780 236,408 192,926
Operating Segments | Reinsurance | Motor      
Segment Information [Line Items]      
Net premiums earned 123,545 155,942 205,774
Operating Segments | Reinsurance | Agriculture      
Segment Information [Line Items]      
Net premiums earned 126,549 121,628 122,289
Operating Segments | Reinsurance | Catastrophe | Run-off lines      
Segment Information [Line Items]      
Net premiums earned 13,412 33,963 156,232
Operating Segments | Reinsurance | Engineering | Run-off lines      
Segment Information [Line Items]      
Net premiums earned $ 12,767 $ 13,525 $ 30,627
v3.25.0.1
GOODWILL AND INTANGIBLE ASSETS - Summary of Goodwill and Intangible Assets (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Goodwill        
Gross amount   $ 95,890,000 $ 95,890,000 $ 95,890,000
Accumulated translation adjustment   4,911,000 4,911,000 4,911,000
Impairment charges $ 0 0 0  
Tax-related adjustments (34,303,000)      
Goodwill 66,498,000 100,801,000 100,801,000 100,801,000
Intangible assets with an indefinite life        
Intangible assets with an indefinite life 120,785,000 120,785,000 120,785,000 120,785,000
Impairment charges 0 0 0  
Intangible assets with a finite life        
Gross amount   394,604,000 394,604,000 394,604,000
Accumulated amortization (339,421,000) (328,505,000) (317,588,000) (306,671,000)
Total finite-lived intangible assets 55,182,000 66,099,000 77,016,000 87,933,000
Amortization (10,917,000) (10,917,000) (10,917,000)  
Impairment charges 0 0 0  
Total        
Gross amount   611,279,000 611,279,000 611,279,000
Accumulated amortization (339,421,000) (328,505,000) (317,588,000) (306,671,000)
Accumulated translation adjustment   4,911,000 4,911,000 4,911,000
Goodwill and intangible assets net balance 242,465,000 287,685,000 298,602,000 $ 309,519,000
Amortization (10,917,000) (10,917,000) (10,917,000)  
Tax-related adjustments (34,303,000)      
Impairment charges $ 0 $ 0 $ 0  
v3.25.0.1
GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]      
Impairment charges $ 0 $ 0 $ 0
Tax-related adjustments $ 34,303,000    
Useful life of finite lived intangible assets 6 years    
v3.25.0.1
GOODWILL AND INTANGIBLE ASSETS - Summary of Gross Amount and Accumulated Amortization by Category (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]        
Gross amount $ 515,388 $ 515,388    
Accumulated amortization (339,421) (328,505) $ (317,588) $ (306,671)
Total 175,967 186,883    
U.S. state licenses        
Finite-Lived Intangible Assets [Line Items]        
Gross amount 26,036 26,036    
Total 26,036 26,036    
Novae | VOBA - Novae        
Finite-Lived Intangible Assets [Line Items]        
Gross amount 256,942 256,942    
Accumulated amortization (256,942) (256,942)    
Total 0 0    
Novae | Coverholders        
Finite-Lived Intangible Assets [Line Items]        
Gross amount 63,565 63,565    
Accumulated amortization (38,408) (33,110)    
Total 25,157 30,455    
Novae | Large brokers        
Finite-Lived Intangible Assets [Line Items]        
Gross amount 46,641 46,641    
Accumulated amortization (22,545) (19,435)    
Total 24,096 27,206    
Novae | SME brokers        
Finite-Lived Intangible Assets [Line Items]        
Gross amount 14,126 14,126    
Accumulated amortization (8,533) (7,357)    
Total 5,593 6,769    
Novae | Syndicate capacity        
Finite-Lived Intangible Assets [Line Items]        
Gross amount 94,748 94,748    
Total 94,748 94,748    
Tiernan | Customer relationships and customers lists - Ternian        
Finite-Lived Intangible Assets [Line Items]        
Gross amount 13,330 13,330    
Accumulated amortization (12,993) (11,661)    
Total $ 337 $ 1,669    
v3.25.0.1
GOODWILL AND INTANGIBLE ASSETS - Summary of Estimated Amortization Expense (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]        
2025 $ 9,921      
2026 9,583      
2027 9,583      
2028 9,583      
2029 7,965      
After 2029 8,547      
Total finite-lived intangible assets 55,182 $ 66,099 $ 77,016 $ 87,933
Indefinite lived intangible assets 120,785 120,785 $ 120,785 $ 120,785
Total $ 175,967 $ 186,883    
v3.25.0.1
INVESTMENTS - Fixed Maturities Available For Sale (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Available for sale        
Amortized cost $ 12,419,905 $ 12,634,254    
Allowance for expected credit losses (3,938) (10,759) $ (11,733) $ (313)
Gross unrealized gains 48,121 91,762    
Gross unrealized losses (311,335) (480,515)    
Fair value 12,152,753 12,234,742    
U.S. government and agency        
Available for sale        
Amortized cost 2,830,111 3,049,445    
Allowance for expected credit losses 0 0    
Gross unrealized gains 6,011 13,211    
Gross unrealized losses (33,136) (55,128)    
Fair value 2,802,986 3,007,528    
Non-U.S. government        
Available for sale        
Amortized cost 753,315 729,761    
Allowance for expected credit losses 0 (30)    
Gross unrealized gains 2,584 13,089    
Gross unrealized losses (25,960) (18,861)    
Fair value 729,939 723,959    
Corporate debt        
Available for sale        
Amortized cost 4,941,510 4,651,654    
Allowance for expected credit losses (3,690) (10,438)    
Gross unrealized gains 30,594 49,434    
Gross unrealized losses (126,224) (216,478)    
Fair value 4,842,190 4,474,172    
Agency RMBS        
Available for sale        
Amortized cost 1,245,681 1,706,204    
Allowance for expected credit losses 0 0    
Gross unrealized gains 1,154 11,495    
Gross unrealized losses (61,990) (83,038)    
Fair value 1,184,845 1,634,661    
CMBS        
Available for sale        
Amortized cost 852,534 897,553    
Allowance for expected credit losses 0 0    
Gross unrealized gains 1,244 551    
Gross unrealized losses (34,170) (58,408)    
Fair value 819,608 839,696    
Non-agency RMBS        
Available for sale        
Amortized cost 132,116 165,910    
Allowance for expected credit losses (195) (194)    
Gross unrealized gains 597 713    
Gross unrealized losses (9,982) (13,033)    
Fair value 122,536 153,396    
ABS        
Available for sale        
Amortized cost 1,547,350 1,265,187    
Allowance for expected credit losses (53) (50)    
Gross unrealized gains 5,812 2,855    
Gross unrealized losses (13,277) (25,021)    
Fair value 1,539,832 1,242,971    
Municipals        
Available for sale        
Amortized cost 117,288 168,540    
Allowance for expected credit losses 0 (47)    
Gross unrealized gains 125 414    
Gross unrealized losses (6,596) (10,548)    
Fair value $ 110,817 $ 158,359    
v3.25.0.1
INVESTMENTS - Schedule of Contractual Maturities (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Amortized cost    
Due in one year or less $ 895,177 $ 474,557
Due after one year through five years 5,637,336 5,902,571
Due after five years through ten years 1,895,116 2,064,619
Due after ten years 214,595 157,653
Total fixed maturities with a single maturity date (amortized cost) 8,642,224 8,599,400
Amortized cost 12,419,905 12,634,254
Fair value    
Due in one year or less 885,866 463,789
Due after one year through five years 5,567,905 5,790,493
Due after five years through ten years 1,826,564 1,954,449
Due after ten years 205,597 155,287
Total fixed maturities with a single maturity date (fair value) 8,485,932 8,364,018
Fair value $ 12,152,753 $ 12,234,742
% of Total fair value    
Due in one year or less 7.40% 3.60%
Due after one year through five years 45.80% 47.30%
Due after five years through ten years 15.00% 16.00%
Due after ten years 1.70% 1.30%
Fixed maturities with a single maturity date (% of total fair value) 69.90% 68.20%
Total 100.00% 100.00%
Agency RMBS    
Amortized cost    
Fixed maturities without a single maturity date $ 1,245,681 $ 1,706,204
Amortized cost 1,245,681 1,706,204
Fair value    
Fixed maturities without a single maturity date (fair value) 1,184,845 1,634,661
Fair value $ 1,184,845 $ 1,634,661
% of Total fair value    
Fixed maturities without a single maturity date (% of total fair value) 9.70% 13.40%
CMBS    
Amortized cost    
Fixed maturities without a single maturity date $ 852,534 $ 897,553
Amortized cost 852,534 897,553
Fair value    
Fixed maturities without a single maturity date (fair value) 819,608 839,696
Fair value $ 819,608 $ 839,696
% of Total fair value    
Fixed maturities without a single maturity date (% of total fair value) 6.70% 6.90%
Non-agency RMBS    
Amortized cost    
Fixed maturities without a single maturity date $ 132,116 $ 165,910
Amortized cost 132,116 165,910
Fair value    
Fixed maturities without a single maturity date (fair value) 122,536 153,396
Fair value $ 122,536 $ 153,396
% of Total fair value    
Fixed maturities without a single maturity date (% of total fair value) 1.00% 1.30%
ABS    
Amortized cost    
Fixed maturities without a single maturity date $ 1,547,350 $ 1,265,187
Amortized cost 1,547,350 1,265,187
Fair value    
Fixed maturities without a single maturity date (fair value) 1,539,832 1,242,971
Fair value $ 1,539,832 $ 1,242,971
% of Total fair value    
Fixed maturities without a single maturity date (% of total fair value) 12.70% 10.20%
v3.25.0.1
INVESTMENTS - Gross Unrealized Losses (Details)
$ in Thousands
Dec. 31, 2024
USD ($)
security
Dec. 31, 2023
USD ($)
security
Fixed maturities    
Fair value    
12 months or greater $ 2,253,146 $ 6,293,107
Less than 12 months 4,880,934 1,617,343
Total 7,134,080 7,910,450
Unrealized losses    
12 months or greater (185,909) (453,997)
Less than 12 months (125,426) (26,518)
Total $ (311,335) $ (480,515)
Number of positions in an unrealized loss | security 3,994 3,535
Continuous unrealized loss position | security 2,108 3,212
Fixed maturities | Below Investment Grade or Not Rated    
Unrealized losses    
Total $ (14,000) $ (13,000)
U.S. government and agency    
Fair value    
12 months or greater 262,368 846,503
Less than 12 months 1,026,139 867,733
Total 1,288,507 1,714,236
Unrealized losses    
12 months or greater (17,515) (42,465)
Less than 12 months (15,621) (12,663)
Total (33,136) (55,128)
Non-U.S. government    
Fair value    
12 months or greater 98,846 233,038
Less than 12 months 457,889 115,112
Total 556,735 348,150
Unrealized losses    
12 months or greater (9,179) (18,178)
Less than 12 months (16,781) (683)
Total (25,960) (18,861)
Corporate debt    
Fair value    
12 months or greater 934,975 2,623,304
Less than 12 months 2,032,254 240,813
Total 2,967,229 2,864,117
Unrealized losses    
12 months or greater (78,979) (210,512)
Less than 12 months (47,245) (5,966)
Total (126,224) (216,478)
Agency RMBS    
Fair value    
12 months or greater 280,550 778,656
Less than 12 months 749,040 218,606
Total 1,029,590 997,262
Unrealized losses    
12 months or greater (35,333) (80,070)
Less than 12 months (26,657) (2,968)
Total (61,990) (83,038)
CMBS    
Fair value    
12 months or greater 410,213 703,411
Less than 12 months 260,411 75,242
Total 670,624 778,653
Unrealized losses    
12 months or greater (22,334) (54,856)
Less than 12 months (11,836) (3,552)
Total (34,170) (58,408)
Non-agency RMBS    
Fair value    
12 months or greater 69,418 98,483
Less than 12 months 8,302 10,017
Total 77,720 108,500
Unrealized losses    
12 months or greater (9,900) (13,013)
Less than 12 months (82) (20)
Total (9,982) (13,033)
ABS    
Fair value    
12 months or greater 147,281 879,743
Less than 12 months 295,897 83,582
Total 443,178 963,325
Unrealized losses    
12 months or greater (8,471) (24,747)
Less than 12 months (4,806) (274)
Total (13,277) (25,021)
Municipals    
Fair value    
12 months or greater 49,495 129,969
Less than 12 months 51,002 6,238
Total 100,497 136,207
Unrealized losses    
12 months or greater (4,198) (10,156)
Less than 12 months (2,398) (392)
Total $ (6,596) $ (10,548)
v3.25.0.1
INVESTMENTS - Fixed Maturities, Held to Maturity (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]    
Amortized cost $ 443,400 $ 686,296
Allowance for expected credit losses 0 0
Net carrying value 443,400 686,296
Gross unrealized gains 1,235 303
Gross unrealized losses (7,884) (10,748)
Fair value 436,751 675,851
Corporate debt    
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]    
Amortized cost 122,706 95,200
Allowance for expected credit losses 0 0
Net carrying value 122,706 95,200
Gross unrealized gains 675 298
Gross unrealized losses (7,764) (8,827)
Fair value 115,617 86,671
ABS    
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]    
Amortized cost 320,694 591,096
Allowance for expected credit losses 0 0
Net carrying value 320,694 591,096
Gross unrealized gains 560 5
Gross unrealized losses (120) (1,921)
Fair value $ 321,134 $ 589,180
v3.25.0.1
INVESTMENTS - Contractual Maturities Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
ABS    
Schedule Of Available For Sale Securities [Line Items]    
Held to maturity securities with no single maturity date $ 321 $ 591
Corporate debt    
Schedule Of Available For Sale Securities [Line Items]    
Held-to-maturity securities with maturity after one year through three years 28 0
Held-to-maturity securities with maturity after three years through ten years $ 95 $ 95
v3.25.0.1
INVESTMENTS - Equity Securities (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Debt and Equity Securities, FV-NI [Line Items]    
Cost $ 520,743 $ 543,833
Gross unrealized gains 127,218 110,296
Gross unrealized losses (68,687) (65,618)
Fair value 579,274 588,511
Common stocks    
Debt and Equity Securities, FV-NI [Line Items]    
Cost 3,061 2,843
Gross unrealized gains 65 101
Gross unrealized losses (488) (398)
Fair value 2,638 2,546
Preferred stocks    
Debt and Equity Securities, FV-NI [Line Items]    
Cost 5,843 5,496
Gross unrealized gains 136 218
Gross unrealized losses (112) (113)
Fair value 5,867 5,601
Exchange-traded funds    
Debt and Equity Securities, FV-NI [Line Items]    
Cost 188,771 182,989
Gross unrealized gains 126,477 105,858
Gross unrealized losses (1,206) (1,572)
Fair value 314,042 287,275
Bond mutual funds    
Debt and Equity Securities, FV-NI [Line Items]    
Cost 323,068 352,505
Gross unrealized gains 540 4,119
Gross unrealized losses (66,881) (63,535)
Fair value $ 256,727 $ 293,089
v3.25.0.1
INVESTMENTS - Mortgage Loans (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]        
Commercial $ 529,075,000 $ 616,368,000    
Allowance for expected credit losses (23,378,000) (6,220,000) $ 0 $ 0
Total mortgage loans held for investment $ 505,697,000 $ 610,148,000    
Commercial (as a percent) 105.00% 101.00%    
Allowance for expected credit losses (as a percent) (5.00%) (1.00%)    
Total mortgage loans, held-for investment (as a percent) 100.00% 100.00%    
Debt service coverage ratio, in excess of 1.7 1.9    
Loan-to-value ratio, percent (less than) 78.00% 71.00%    
Commercial mortgage loans, past due amount $ 0 $ 0    
Mortgage loans | Sector Concentration Risk | Mortgage Loans        
Accounts, Notes, Loans and Financing Receivable [Line Items]        
Concentration risk, percentage 43.00% 41.00%    
v3.25.0.1
INVESTMENTS - Other Investments (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2024
USD ($)
fund
Dec. 31, 2023
USD ($)
Other Investments [Line Items]    
Asset fair value $ 930,278 $ 949,413
Percentage of total fair value 100.00% 100.00%
Unfunded commitments related to other investments $ 526,000 $ 502,000
Multi-strategy funds    
Other Investments [Line Items]    
Asset fair value $ 24,919 $ 24,619
Percentage of total fair value 3.00% 3.00%
Multi-strategy funds | Lockup Redemption Restriction    
Other Investments [Line Items]    
Fair value of other investments subject to redemption restrictions $ 0 $ 0
Multi-strategy funds | Other Redemption Restriction    
Other Investments [Line Items]    
Redemption notice period 2 years  
Unfunded commitments related to other investments $ 28,000 $ 28,000
Multi-strategy funds | Minimum    
Other Investments [Line Items]    
Redemption notice period 60 days 60 days
Multi-strategy funds | Maximum    
Other Investments [Line Items]    
Redemption notice period 90 days 90 days
Direct lending funds    
Other Investments [Line Items]    
Asset fair value $ 171,048 $ 192,270
Percentage of total fair value 18.00% 20.00%
Redemption notice period 90 days 90 days
Direct lending funds | Quarterly Redemption    
Other Investments [Line Items]    
Asset fair value $ 3,000 $ 17,000
Number of funds | fund 1  
Direct lending funds | Other Redemption Restriction    
Other Investments [Line Items]    
Unfunded commitments related to other investments $ 170,000 192,000
Optional extension of investment term 3 years  
Direct lending funds | Minimum | Other Redemption Restriction    
Other Investments [Line Items]    
Investment term 3 years  
Direct lending funds | Maximum | Other Redemption Restriction    
Other Investments [Line Items]    
Investment term 10 years  
Private equity funds    
Other Investments [Line Items]    
Asset fair value $ 320,690 $ 301,712
Percentage of total fair value 35.00% 32.00%
Private equity funds | Other Redemption Restriction    
Other Investments [Line Items]    
Unfunded commitments related to other investments $ 215,000 $ 145,000
Investment term 6 years  
Real estate funds    
Other Investments [Line Items]    
Asset fair value $ 291,640 $ 317,325
Percentage of total fair value 31.00% 33.00%
Real estate funds | Quarterly Redemption    
Other Investments [Line Items]    
Asset fair value $ 51,000 $ 66,000
Number of funds | fund 1  
Real estate funds | Annually Redemption    
Other Investments [Line Items]    
Asset fair value $ 21,000 25,000
Number of funds | fund 1  
Real estate funds | Other Redemption Restriction    
Other Investments [Line Items]    
Unfunded commitments related to other investments $ 91,000 $ 107,000
Investment term 2 years  
Real estate funds | Minimum    
Other Investments [Line Items]    
Redemption notice period 45 days 45 days
Real estate funds | Maximum    
Other Investments [Line Items]    
Redemption notice period 90 days 90 days
CLO-Equities    
Other Investments [Line Items]    
Asset fair value $ 0 $ 5,300
Percentage of total fair value 0.00% 1.00%
Other privately held investments    
Other Investments [Line Items]    
Asset fair value $ 121,981 $ 108,187
Percentage of total fair value 13.00% 11.00%
Private company investment funds | Other Redemption Restriction    
Other Investments [Line Items]    
Unfunded commitments related to other investments $ 21,000 $ 30,000
Number of investment funds | fund 3  
Private company investment funds | Other Redemption Restriction | 5-year term    
Other Investments [Line Items]    
Investment term 5 years  
Number of investment funds | fund 2  
Private company investment funds | Other Redemption Restriction | 10-year term    
Other Investments [Line Items]    
Investment term 10 years  
Number of investment funds | fund 1  
v3.25.0.1
INVESTMENTS - Equity Method Investments (Narrative) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2016
Schedule of Equity Method Investments [Line Items]        
Payments to acquire equity method investments $ 14,407 $ 22,183 $ 0  
Monarch Point Re        
Schedule of Equity Method Investments [Line Items]        
Payments to acquire equity method investments $ 14,000 $ 22,000    
Equity method investment, ownership percentage 18.00% 18.00%    
Harrington Reinsurance Holdings Limited        
Schedule of Equity Method Investments [Line Items]        
Payments to acquire equity method investments       $ 108,000
Equity method investment, ownership percentage 22.00% 20.00%   19.00%
Equity method investment, difference between carrying amount and underlying equity       $ 5,000
v3.25.0.1
INVESTMENTS - Variable Interest Entities (Details)
Dec. 31, 2024
Limited Partner  
Schedule Of Available For Sale Securities [Line Items]  
Percentage of investment composition (as a percent) 74.00%
v3.25.0.1
INVESTMENTS - Net Investment Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Net Investment Income [Line Items]      
Gross investment income $ 788,489 $ 641,838 $ 444,506
Investment expenses (29,260) (30,096) (25,677)
Net investment income 759,229 611,742 418,829
Fixed maturities      
Net Investment Income [Line Items]      
Gross investment income 620,704 514,842 329,858
Other investments      
Net Investment Income [Line Items]      
Gross investment income 48,666 20,411 57,043
Equity securities      
Net Investment Income [Line Items]      
Gross investment income 12,922 12,088 10,390
Mortgage loans      
Net Investment Income [Line Items]      
Gross investment income 34,028 35,312 23,407
Cash and cash equivalents      
Net Investment Income [Line Items]      
Gross investment income 59,600 50,261 20,273
Short-term investments      
Net Investment Income [Line Items]      
Gross investment income $ 12,569 $ 8,924 $ 3,535
v3.25.0.1
INVESTMENTS - Net Investment Gains (Losses) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Gross realized investment gains      
Fixed maturities, short-term investments, and cash and cash equivalents $ 77,525 $ 32,920 $ 16,671
Equity securities 32,292 16,847 7,687
Gross realized investment gains 109,817 49,767 24,358
Gross realized investment losses      
Fixed maturities, short-term investments, and cash and cash equivalents (230,774) (158,080) (328,493)
Equity securities (15,251) (639) (406)
Mortgage loans (7,215) 0 0
Gross realized investment losses (253,240) (158,719) (328,899)
(Increase) decrease in allowance for expected credit losses, fixed maturities, available for sale 6,821 974 (11,421)
(Increase) decrease in allowance for expected credit losses, mortgage loans (17,159) (6,220) 0
Impairment losses (408) (12,757) (12,568)
Change in fair value of investment derivatives 1,783 (1,456) 7,656
Net unrealized gains (losses) on equity securities 13,852 53,781 (135,915)
Total net investment gains (losses) $ (138,534) $ (74,630) $ (456,789)
v3.25.0.1
INVESTMENTS - Summary of Allowance for Credit Loss (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]      
Balance at beginning of period $ 10,759 $ 11,733 $ 313
Expected credit losses on securities where credit losses were not previously recognized 926 5,200 17,830
Additions (reductions) for expected credit losses on securities where credit losses were previously recognized (2,319) 4,934 (3,831)
Impairments of securities which the Company intends to sell or more likely than not will be required to sell 0 0 0
Securities sold/redeemed/matured (5,428) (11,108) (2,579)
Balance at end of period $ 3,938 $ 10,759 $ 11,733
v3.25.0.1
INVESTMENTS - Summary of Allowance for Credit Losses on Mortgage Loans (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]      
Balance at beginning of period $ 6,220 $ 0 $ 0
Additions (reductions) for expected credit losses on loans where credit losses were previously recognized 21,757 6,220 0
Additions (reductions) for expected credit losses on loans where credit losses were previously recognized 2,616 0 0
Loans sold/redeemed/matured (7,215) 0 0
Balance at end of period $ 23,378 $ 6,220 $ 0
v3.25.0.1
INVESTMENTS - Fixed Maturity Securities (Narrative) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Schedule Of Available For Sale Securities [Line Items]    
Fair value $ 12,152,753 $ 12,234,742
Non-U.S. government    
Schedule Of Available For Sale Securities [Line Items]    
Unrealized loss position (25,960) (18,861)
Foreign exchange loss (19,000) (6,000)
Fair value 729,939 723,959
CMBS    
Schedule Of Available For Sale Securities [Line Items]    
Unrealized loss position (34,170) (58,408)
Fair value $ 819,608 $ 839,696
CMBS | Weighted average    
Schedule Of Available For Sale Securities [Line Items]    
Subordination percentage input for determining credit losses 34.00% 37.00%
Non-agency RMBS    
Schedule Of Available For Sale Securities [Line Items]    
Unrealized loss position $ (9,982) $ (13,033)
Fair value 122,536 153,396
Non-agency RMBS | Prime    
Schedule Of Available For Sale Securities [Line Items]    
Fair value 15,000 34,000
Non-agency RMBS | Alt A    
Schedule Of Available For Sale Securities [Line Items]    
Fair value $ 92,000 $ 100,000
v3.25.0.1
INVESTMENTS - Restricted Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Restricted Investments [Line Items]    
Collateral in trust for inter-company agreements $ 2,549,220 $ 614,089
Collateral for secured letter of credit facility 208,090 423,522
Funds at Lloyd's 883,362 893,177
Collateral in trust for third-party agreements 2,602,306 2,597,633
Securities on deposit or in trust with regulatory authorities 632,268 772,472
Total restricted investments and cash 6,875,246 5,300,893
AXIS Specialty Insurance Bermuda    
Restricted Investments [Line Items]    
Collateral assets held in trust 2,000,000  
Syndicate 1686 | Fixed maturities    
Restricted Investments [Line Items]    
Collateral in trust for third-party agreements 572,000 550,000
Syndicate 1686 | Cash    
Restricted Investments [Line Items]    
Collateral in trust for third-party agreements $ 237,000 $ 296,000
v3.25.0.1
INVESTMENTS - Reverse Repurchase Agreements (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]    
Value of reverse repurchase agreements $ 543 $ 12
Minimum required collateral for reverse repurchase agreements, expressed as a percentage of loan principal 102.00%  
v3.25.0.1
FAIR VALUE MEASUREMENTS - Summary of Financial Instruments Measured at Fair Value on a Recurring Basis (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Assets    
Fixed maturities, available for sale $ 12,152,753 $ 12,234,742
Equity securities 579,274 588,511
Other investments 930,278 949,413
Short-term investments 223,666 17,216
Derivative instruments 9,439 4,424
Total Assets 13,895,410 13,794,306
Liabilities    
Derivative instruments 3,100 10,165
Total Liabilities 3,100 10,165
U.S. government and agency    
Assets    
Fixed maturities, available for sale 2,802,986 3,007,528
Non-U.S. government    
Assets    
Fixed maturities, available for sale 729,939 723,959
Corporate debt    
Assets    
Fixed maturities, available for sale 4,842,190 4,474,172
Agency RMBS    
Assets    
Fixed maturities, available for sale 1,184,845 1,634,661
CMBS    
Assets    
Fixed maturities, available for sale 819,608 839,696
Non-agency RMBS    
Assets    
Fixed maturities, available for sale 122,536 153,396
ABS    
Assets    
Fixed maturities, available for sale 1,539,832 1,242,971
Municipals    
Assets    
Fixed maturities, available for sale 110,817 158,359
Common stocks    
Assets    
Equity securities 2,638 2,546
Preferred shares    
Assets    
Equity securities 5,867 5,601
Exchange-traded funds    
Assets    
Equity securities 314,042 287,275
Bond mutual funds    
Assets    
Equity securities 256,727 293,089
Multi-strategy funds    
Assets    
Other investments 24,919 24,619
Direct lending funds    
Assets    
Other investments 171,048 192,270
Private equity funds    
Assets    
Other investments 320,690 301,712
Real estate funds    
Assets    
Other investments 291,640 317,325
CLO-Equities    
Assets    
Other investments 0 5,300
Other privately held investments    
Assets    
Other investments 121,981 108,187
Quoted prices in active markets for identical assets (Level 1)    
Assets    
Fixed maturities, available for sale 2,767,315 2,989,612
Equity securities 316,683 289,822
Other investments 0 0
Short-term investments 0 0
Derivative instruments 0 0
Total Assets 3,083,998 3,279,434
Liabilities    
Derivative instruments 0 0
Total Liabilities 0 0
Quoted prices in active markets for identical assets (Level 1) | U.S. government and agency    
Assets    
Fixed maturities, available for sale 2,767,315 2,989,612
Quoted prices in active markets for identical assets (Level 1) | Non-U.S. government    
Assets    
Fixed maturities, available for sale 0 0
Quoted prices in active markets for identical assets (Level 1) | Corporate debt    
Assets    
Fixed maturities, available for sale 0 0
Quoted prices in active markets for identical assets (Level 1) | Agency RMBS    
Assets    
Fixed maturities, available for sale 0 0
Quoted prices in active markets for identical assets (Level 1) | CMBS    
Assets    
Fixed maturities, available for sale 0 0
Quoted prices in active markets for identical assets (Level 1) | Non-agency RMBS    
Assets    
Fixed maturities, available for sale 0 0
Quoted prices in active markets for identical assets (Level 1) | ABS    
Assets    
Fixed maturities, available for sale 0 0
Quoted prices in active markets for identical assets (Level 1) | Municipals    
Assets    
Fixed maturities, available for sale 0 0
Quoted prices in active markets for identical assets (Level 1) | Common stocks    
Assets    
Equity securities 2,638 2,546
Quoted prices in active markets for identical assets (Level 1) | Preferred shares    
Assets    
Equity securities 3 1
Quoted prices in active markets for identical assets (Level 1) | Exchange-traded funds    
Assets    
Equity securities 314,042 287,275
Quoted prices in active markets for identical assets (Level 1) | Bond mutual funds    
Assets    
Equity securities 0 0
Quoted prices in active markets for identical assets (Level 1) | Multi-strategy funds    
Assets    
Other investments 0 0
Quoted prices in active markets for identical assets (Level 1) | Direct lending funds    
Assets    
Other investments 0 0
Quoted prices in active markets for identical assets (Level 1) | Private equity funds    
Assets    
Other investments 0 0
Quoted prices in active markets for identical assets (Level 1) | Real estate funds    
Assets    
Other investments 0 0
Quoted prices in active markets for identical assets (Level 1) | CLO-Equities    
Assets    
Other investments 0 0
Quoted prices in active markets for identical assets (Level 1) | Other privately held investments    
Assets    
Other investments 0 0
Significant other observable inputs (Level 2)    
Assets    
Fixed maturities, available for sale 9,238,215 9,109,377
Equity securities 262,591 298,689
Other investments 0 0
Short-term investments 223,666 17,216
Derivative instruments 9,439 4,424
Total Assets 9,733,911 9,429,706
Liabilities    
Derivative instruments 3,100 10,165
Total Liabilities 3,100 10,165
Significant other observable inputs (Level 2) | U.S. government and agency    
Assets    
Fixed maturities, available for sale 35,671 17,916
Significant other observable inputs (Level 2) | Non-U.S. government    
Assets    
Fixed maturities, available for sale 729,939 723,959
Significant other observable inputs (Level 2) | Corporate debt    
Assets    
Fixed maturities, available for sale 4,715,799 4,338,419
Significant other observable inputs (Level 2) | Agency RMBS    
Assets    
Fixed maturities, available for sale 1,184,845 1,634,661
Significant other observable inputs (Level 2) | CMBS    
Assets    
Fixed maturities, available for sale 819,608 839,696
Significant other observable inputs (Level 2) | Non-agency RMBS    
Assets    
Fixed maturities, available for sale 122,536 153,396
Significant other observable inputs (Level 2) | ABS    
Assets    
Fixed maturities, available for sale 1,519,000 1,242,971
Significant other observable inputs (Level 2) | Municipals    
Assets    
Fixed maturities, available for sale 110,817 158,359
Significant other observable inputs (Level 2) | Common stocks    
Assets    
Equity securities 0 0
Significant other observable inputs (Level 2) | Preferred shares    
Assets    
Equity securities 5,864 5,600
Significant other observable inputs (Level 2) | Exchange-traded funds    
Assets    
Equity securities 0 0
Significant other observable inputs (Level 2) | Bond mutual funds    
Assets    
Equity securities 256,727 293,089
Significant other observable inputs (Level 2) | Multi-strategy funds    
Assets    
Other investments 0 0
Significant other observable inputs (Level 2) | Direct lending funds    
Assets    
Other investments 0 0
Significant other observable inputs (Level 2) | Private equity funds    
Assets    
Other investments 0 0
Significant other observable inputs (Level 2) | Real estate funds    
Assets    
Other investments 0 0
Significant other observable inputs (Level 2) | CLO-Equities    
Assets    
Other investments 0 0
Significant other observable inputs (Level 2) | Other privately held investments    
Assets    
Other investments 0 0
Significant unobservable inputs (Level 3)    
Assets    
Fixed maturities, available for sale 147,223 135,753
Equity securities 0 0
Other investments 92,230 92,589
Short-term investments 0 0
Derivative instruments 0 0
Total Assets 239,453 228,342
Liabilities    
Derivative instruments 0 0
Total Liabilities 0 0
Significant unobservable inputs (Level 3) | U.S. government and agency    
Assets    
Fixed maturities, available for sale 0 0
Significant unobservable inputs (Level 3) | Non-U.S. government    
Assets    
Fixed maturities, available for sale 0 0
Significant unobservable inputs (Level 3) | Corporate debt    
Assets    
Fixed maturities, available for sale 126,391 135,753
Significant unobservable inputs (Level 3) | Agency RMBS    
Assets    
Fixed maturities, available for sale 0 0
Significant unobservable inputs (Level 3) | CMBS    
Assets    
Fixed maturities, available for sale 0 0
Significant unobservable inputs (Level 3) | Non-agency RMBS    
Assets    
Fixed maturities, available for sale 0 0
Significant unobservable inputs (Level 3) | ABS    
Assets    
Fixed maturities, available for sale 20,832 0
Significant unobservable inputs (Level 3) | Municipals    
Assets    
Fixed maturities, available for sale 0 0
Significant unobservable inputs (Level 3) | Common stocks    
Assets    
Equity securities 0 0
Significant unobservable inputs (Level 3) | Preferred shares    
Assets    
Equity securities 0 0
Significant unobservable inputs (Level 3) | Exchange-traded funds    
Assets    
Equity securities 0 0
Significant unobservable inputs (Level 3) | Bond mutual funds    
Assets    
Equity securities 0 0
Significant unobservable inputs (Level 3) | Multi-strategy funds    
Assets    
Other investments 0 0
Significant unobservable inputs (Level 3) | Direct lending funds    
Assets    
Other investments 0 0
Significant unobservable inputs (Level 3) | Private equity funds    
Assets    
Other investments 0 0
Significant unobservable inputs (Level 3) | Real estate funds    
Assets    
Other investments 0 0
Significant unobservable inputs (Level 3) | CLO-Equities    
Assets    
Other investments 0 5,300
Significant unobservable inputs (Level 3) | Other privately held investments    
Assets    
Other investments 92,230 87,289
Fair value based on NAV practical expedient    
Assets    
Other investments 838,048 856,824
Total Assets 838,048 856,824
Fair value based on NAV practical expedient | Multi-strategy funds    
Assets    
Other investments 24,919 24,619
Fair value based on NAV practical expedient | Direct lending funds    
Assets    
Other investments 171,048 192,270
Fair value based on NAV practical expedient | Private equity funds    
Assets    
Other investments 320,690 301,712
Fair value based on NAV practical expedient | Real estate funds    
Assets    
Other investments 291,640 317,325
Fair value based on NAV practical expedient | CLO-Equities    
Assets    
Other investments 0 0
Fair value based on NAV practical expedient | Other privately held investments    
Assets    
Other investments $ 29,751 $ 20,898
v3.25.0.1
FAIR VALUE MEASUREMENTS - Summary of Level 3 Fair Value Measurement Inputs (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Fair Value Inputs Assets Quantitative Information [Line Items]    
Asset fair value $ 930,278 $ 949,413
Fixed maturities, available for sale 12,152,753 12,234,742
Significant unobservable inputs (Level 3)    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Asset fair value 92,230 92,589
Fixed maturities, available for sale 147,223 $ 135,753
Significant unobservable inputs (Level 3) | Discounted cash flow | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Asset fair value $ 14,912  
Significant unobservable inputs (Level 3) | Discounted cash flow | Minimum | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Estimated maturity date (years) 0 years  
Significant unobservable inputs (Level 3) | Discounted cash flow | Maximum | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Estimated maturity date (years) 1 year  
Significant unobservable inputs (Level 3) | Discounted cash flow | Weighted average | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Estimated maturity date (years) 1 year  
Significant unobservable inputs (Level 3) | Discounted cash flow | Discount rate | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Unobservable input 0.057  
Significant unobservable inputs (Level 3) | Discounted cash flow | Discount rate | Weighted average | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Unobservable input 0.057  
Significant unobservable inputs (Level 3) | Discounted cash flow | Default rate | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Unobservable input 0.005  
Significant unobservable inputs (Level 3) | Discounted cash flow | Default rate | Weighted average | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Unobservable input 0.005  
Significant unobservable inputs (Level 3) | Discounted cash flow | Loss absorption yield | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Unobservable input 0.010  
Significant unobservable inputs (Level 3) | Discounted cash flow | Loss absorption yield | Weighted average | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Unobservable input 0.010  
Significant unobservable inputs (Level 3) | Valuation, Market Approach | Other privately held investments    
Fair Value Inputs Assets Quantitative Information [Line Items]    
Asset fair value $ 77,000  
v3.25.0.1
FAIR VALUE MEASUREMENTS - Summary of Changes in Level 3 for Financial Instruments Measured at Fair Value (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance $ 228,342 $ 260,278
Transfers into Level 3 20,832 0
Transfers out of Level 3 (27,731) (25,510)
Included in net income 3,526 (16,036)
Included in OCI 2,051 2,438
Purchases 47,982 59,250
Sales (165) (35,302)
Settlements/ distributions (35,384) (16,776)
Closing balance $ 239,453 $ 228,342
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Net investment income, Net investment gains (losses) Net investment income, Net investment gains (losses)
FairValueRecurringBasisUnobservableInputReconciliationAssetGainLossStatementOfOtherComprehensiveIncomeExtensibleListNotDisclosedFlag Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent
Fair Value, Asset, Recurring Basis, Still Held, Unrealized Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Net investment income, Net investment gains (losses) Net investment income, Net investment gains (losses)
Change in unrealized gain/(losses) $ 4,024 $ (15,591)
Fixed maturities    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance 135,753 119,104
Transfers into Level 3 20,832 0
Transfers out of Level 3 (20,832) 0
Included in net income (1,347) (8,527)
Included in OCI 2,051 2,438
Purchases 35,744 38,173
Sales (165) (770)
Settlements/ distributions (24,813) (14,665)
Closing balance 147,223 135,753
Change in unrealized gain/(losses) 0 0
Other investments    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance 92,589 141,174
Transfers into Level 3 0 0
Transfers out of Level 3 (6,899) (25,510)
Included in net income 4,873 (7,509)
Included in OCI 0 0
Purchases 12,238 21,077
Sales 0 (34,532)
Settlements/ distributions (10,571) (2,111)
Closing balance 92,230 92,589
Change in unrealized gain/(losses) 4,024 (15,591)
Corporate debt | Fixed maturities    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance 135,753 119,104
Transfers into Level 3 0 0
Transfers out of Level 3 (20,832) 0
Included in net income (1,347) (8,527)
Included in OCI 2,051 2,438
Purchases 35,744 38,173
Sales (165) (770)
Settlements/ distributions (24,813) (14,665)
Closing balance 126,391 135,753
Change in unrealized gain/(losses) 0 0
ABS | Fixed maturities    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance 0 0
Transfers into Level 3 20,832 0
Transfers out of Level 3 0 0
Included in net income 0 0
Included in OCI 0 0
Purchases 0 0
Sales 0 0
Settlements/ distributions 0 0
Closing balance 20,832 0
Change in unrealized gain/(losses) 0 0
CLO-Equities | Other investments    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance 5,300 5,016
Transfers into Level 3 0 0
Transfers out of Level 3 0 0
Included in net income 849 2,395
Included in OCI 0 0
Purchases 0 0
Sales 0 0
Settlements/ distributions (6,149) (2,111)
Closing balance 0 5,300
Change in unrealized gain/(losses) 0 2,395
Other privately held investments | Other investments    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance 87,289 136,158
Transfers into Level 3 0 0
Transfers out of Level 3 (6,899) (25,510)
Included in net income 4,024 (9,904)
Included in OCI 0 0
Purchases 12,238 21,077
Sales 0 (34,532)
Settlements/ distributions (4,422) 0
Closing balance 92,230 87,289
Change in unrealized gain/(losses) $ 4,024 $ (17,986)
v3.25.0.1
FAIR VALUE MEASUREMENTS - Narrative (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2024
USD ($)
fund
Dec. 31, 2023
USD ($)
fund
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Transfers into Level 3 $ 0 $ 0
Transfers into Level 3 0 0
Transfers out of level 3 0 0
Transfers out of level 3 $ 0 $ 0
Number of investment funds transferred from level 3 to NAV practical expedient | fund 1 2
Fixed maturities, held to maturity, at amortized cost $ 443,400 $ 686,296
Fair value 436,751 675,851
Advances from FHLB, carrying value 66,380 85,790
Advances from FHLB, fair value 66,000 86,000
Reported Value Measurement    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Senior notes 1,315,000 1,314,000
Estimate of Fair Value    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Senior notes $ 1,247,000 $ 1,198,000
v3.25.0.1
DERIVATIVE INSTRUMENTS - Schedule of Derivative Instruments (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Derivative Fair Values on Consolidated Balance Sheet [Line Items]    
Derivative asset fair value $ 9,439 $ 4,424
Derivative liability fair value $ 3,100 $ 10,165
Derivative asset, statement of financial position [Extensible Enumeration] Other assets Other assets
Derivative liability, statement of financial position [Extensible Enumeration] Other liabilities Other liabilities
Not Designated as Hedging Instruments    
Derivative Fair Values on Consolidated Balance Sheet [Line Items]    
Derivative asset fair value $ 9,439 $ 4,424
Derivative liability fair value 3,100 10,165
Not Designated as Hedging Instruments | Investment Portfolio | Foreign exchange forward contracts    
Derivative Fair Values on Consolidated Balance Sheet [Line Items]    
Derivative notional amount 17,655 49,307
Derivative asset fair value 323 66
Derivative liability fair value 0 274
Not Designated as Hedging Instruments | Underwriting Portfolio | Foreign exchange forward contracts    
Derivative Fair Values on Consolidated Balance Sheet [Line Items]    
Derivative notional amount 1,323,714 1,347,559
Derivative asset fair value 9,116 4,358
Derivative liability fair value $ 3,100 $ 9,891
v3.25.0.1
DERIVATIVE INSTRUMENTS - Offsetting Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Derivative assets    
Gross amounts $ 20,067 $ 8,708
Gross amounts offset (10,628) (4,284)
Net amounts 9,439 4,424
Derivative liabilities    
Gross amounts 13,728 14,449
Gross amounts offset (10,628) (4,284)
Net amounts $ 3,100 $ 10,165
v3.25.0.1
DERIVATIVE INSTRUMENTS - Gains (Losses) on Derivatives Recognized in Net Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Unrealized and Realized Gains (Losses) Recognized in Earnings for Derivatives Not Designated As Hedges [Line Items]      
Unrealized and realized gains (loss) recognized in earnings for derivatives not designated as hedges $ 1,783 $ (1,456) $ 7,656
Not Designated as Hedging Instruments      
Unrealized and Realized Gains (Losses) Recognized in Earnings for Derivatives Not Designated As Hedges [Line Items]      
Unrealized and realized gains (loss) recognized in earnings for derivatives not designated as hedges 15,182 6,665 (20,411)
Not Designated as Hedging Instruments | Investment Portfolio | Foreign exchange forward contracts | Net investment gains (losses)      
Unrealized and Realized Gains (Losses) Recognized in Earnings for Derivatives Not Designated As Hedges [Line Items]      
Unrealized and realized gains (loss) recognized in earnings for derivatives not designated as hedges 1,783 (1,456) 7,656
Not Designated as Hedging Instruments | Underwriting Portfolio | Foreign exchange forward contracts | Foreign exchange (losses) gains      
Unrealized and Realized Gains (Losses) Recognized in Earnings for Derivatives Not Designated As Hedges [Line Items]      
Unrealized and realized gains (loss) recognized in earnings for derivatives not designated as hedges 13,399 8,121 (31,609)
Not Designated as Hedging Instruments | Underwriting Portfolio | Other underwriting-related contracts | Other insurance related income      
Unrealized and Realized Gains (Losses) Recognized in Earnings for Derivatives Not Designated As Hedges [Line Items]      
Unrealized and realized gains (loss) recognized in earnings for derivatives not designated as hedges $ 0 $ 0 $ 3,542
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Reserve for Losses and Loss Expenses (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Insurance Loss Reserves [Abstract]        
Reserve for reported losses and loss expenses $ 5,433,903 $ 5,559,261    
Reserve for losses incurred but not reported 11,785,026 10,874,757    
Reserve for losses and loss expenses $ 17,218,929 $ 16,434,018 $ 15,168,863 $ 14,653,094
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Reserve Roll-forward (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Reconciliation of Beginning and Ending Gross Unpaid Losses and Loss Expenses      
Gross reserve for losses and loss expenses, beginning of year $ 16,434,018 $ 15,168,863 $ 14,653,094
Less reinsurance recoverable on unpaid losses and loss expenses, beginning of year (6,323,083) (5,831,172) (5,017,611)
Net reserve for unpaid losses and loss expenses, beginning of year 10,110,935 9,337,691 9,635,483
Net incurred losses and loss expenses related to:      
Current year 3,182,810 2,981,220 3,267,943
Prior years (24,323) 411,882 (25,533)
Net incurred losses and loss expenses 3,158,487 3,393,102 3,242,410
Net paid losses and loss expenses related to:      
Current year (538,709) (488,016) (457,857)
Prior years (2,360,100) (2,185,588) (2,397,213)
Net paid losses and loss expenses (2,898,809) (2,673,604) (2,855,070)
Foreign exchange and other 7,419 53,746 (685,132)
Net reserve for unpaid losses and loss expenses, end of year 10,378,032 10,110,935 9,337,691
Reinsurance recoverable on unpaid losses and loss expenses, end of year 6,840,897 6,323,083 5,831,172
Gross reserve for losses and loss expenses, end of year $ 17,218,929 $ 16,434,018 $ 15,168,863
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Incurred Losses Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Additional Information Related to Net Incurred Losses [Line Items]      
Net losses and loss expenses, net of reinstatement premiums $ 3,182,810 $ 2,981,220 $ 3,267,943
Reinsurance recoverable on unpaid losses 7,419 53,746 (685,132)
Third Party - Loss Portfolio Transfer      
Additional Information Related to Net Incurred Losses [Line Items]      
Reinsurance recoverable on unpaid losses   74,000 422,000
Catastrophe and Weather-related Events      
Additional Information Related to Net Incurred Losses [Line Items]      
Net losses and loss expenses, net of reinstatement premiums $ 226,000 $ 138,000 $ 403,000
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Prior Year Reserve Development (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable prior year reserve development $ 24,323 $ (411,882) $ 25,533
Insurance      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable prior year reserve development 16,209 (176,353) 16,350
Reinsurance      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable prior year reserve development $ 8,114 $ (235,529) $ 9,183
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Summary of Prior Year Reserve Development by Segment and Reserving Class (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development $ 24,323 $ (411,882) $ 25,533
Insurance      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 16,209 (176,353) 16,350
Insurance | Property      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 17,718 16,195 52,512
Insurance | Accident and health      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 4,191 (10,236) (12,856)
Insurance | Marine and aviation      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development (10,656) 26,977 27,927
Insurance | Cyber      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 35,579 8,416
Insurance | Professional lines      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 (41,243) (29,093)
Insurance | Credit and political risk      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 4,956 31,691 24,361
Insurance | Liability      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 (235,316) (54,917)
Reinsurance      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 8,114 (235,529) 9,183
Reinsurance | Accident and health      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 29,947 14,199
Reinsurance | Marine and aviation      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 4,111 12,595 2,597
Reinsurance | Professional lines      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 (92,181) (54,820)
Reinsurance | Liability      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 (262,114) (58,148)
Reinsurance | Agriculture      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 10,781 11,703
Reinsurance | Credit and surety      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 4,003 8,306 43,567
Reinsurance | Motor      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 (9,653) 18,161
Reinsurance | Run-off lines      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 66,790 31,924
Reinsurance | Run-off lines | Property      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 15,225 42,523
Reinsurance | Run-off lines | Catastrophe      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development 0 46,297 (504)
Reinsurance | Run-off lines | Engineering      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable prior year reserve development $ 0 $ 5,268 $ (10,095)
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details)
$ in Thousands
Dec. 31, 2024
USD ($)
claim
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Dec. 31, 2020
USD ($)
Dec. 31, 2019
USD ($)
Dec. 31, 2018
USD ($)
Dec. 31, 2017
USD ($)
Dec. 31, 2016
USD ($)
Dec. 31, 2015
USD ($)
Insurance | Property                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 4,321,385                  
Insurance | Property | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 184,012 $ 180,785 $ 180,172 $ 177,908 $ 187,860 $ 186,032 $ 189,373 $ 191,577 $ 199,448 $ 207,189
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 1,053                  
Cumulative number of reported claims | claim 4,199                  
Insurance | Property | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 260,698 261,379 256,192 256,766 256,514 262,436 276,891 284,462 261,565  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ (854)                  
Cumulative number of reported claims | claim 6,685                  
Insurance | Property | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 662,072 663,510 668,986 668,663 673,336 682,582 694,953 789,318    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 11,091                  
Cumulative number of reported claims | claim 10,117                  
Insurance | Property | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 585,484 591,064 600,469 601,674 608,937 629,218 600,141      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 5,167                  
Cumulative number of reported claims | claim 9,701                  
Insurance | Property | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 343,852 343,816 360,367 349,495 357,615 368,594        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 1,904                  
Cumulative number of reported claims | claim 9,630                  
Insurance | Property | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 590,238 584,608 575,827 627,229 644,750          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 15,480                  
Cumulative number of reported claims | claim 12,528                  
Insurance | Property | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 366,639 366,781 370,445 375,981            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 10,732                  
Cumulative number of reported claims | claim 7,943                  
Insurance | Property | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 396,296 413,181 411,156              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 27,546                  
Cumulative number of reported claims | claim 7,707                  
Insurance | Property | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 392,842 395,636                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 95,149                  
Cumulative number of reported claims | claim 7,143                  
Insurance | Property | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 539,252                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 274,741                  
Cumulative number of reported claims | claim 6,578                  
Insurance | Accident and health                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 1,054,086                  
Insurance | Accident and health | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 60,933 60,850 63,519 62,860 63,527 63,844 63,278 65,066 68,570 70,003
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 1,075                  
Cumulative number of reported claims | claim 44,138                  
Insurance | Accident and health | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 85,654 86,249 86,822 87,038 86,029 86,343 85,219 84,824 84,654  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 860                  
Cumulative number of reported claims | claim 87,001                  
Insurance | Accident and health | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 117,082 116,916 115,798 115,913 115,848 117,761 119,968 113,374    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 74                  
Cumulative number of reported claims | claim 688,000                  
Insurance | Accident and health | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 114,193 113,253 112,563 111,552 113,478 114,418 110,256      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 130                  
Cumulative number of reported claims | claim 745,012                  
Insurance | Accident and health | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 69,578 67,110 68,028 64,562 74,067 73,130        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 556                  
Cumulative number of reported claims | claim 675,633                  
Insurance | Accident and health | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 64,902 62,922 66,164 62,944 69,137          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 555                  
Cumulative number of reported claims | claim 718,518                  
Insurance | Accident and health | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 75,036 76,918 70,639 68,873            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 1,664                  
Cumulative number of reported claims | claim 440,175                  
Insurance | Accident and health | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 95,259 98,228 97,576              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 2,660                  
Cumulative number of reported claims | claim 400,429                  
Insurance | Accident and health | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 163,983 170,186                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 19,627                  
Cumulative number of reported claims | claim 406,521                  
Insurance | Accident and health | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 207,466                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 74,872                  
Cumulative number of reported claims | claim 365,749                  
Insurance | Marine and aviation                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 2,174,512                  
Insurance | Marine and aviation | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 141,557 141,862 143,359 143,385 144,418 138,907 151,503 159,304 164,397 186,023
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 1                  
Cumulative number of reported claims | claim 4,316                  
Insurance | Marine and aviation | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 100,809 101,680 100,732 99,830 100,703 101,322 109,092 111,630 115,442  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 2,930                  
Cumulative number of reported claims | claim 4,898                  
Insurance | Marine and aviation | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 211,499 212,002 213,545 213,940 222,060 224,246 227,207 260,225    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 5,926                  
Cumulative number of reported claims | claim 8,589                  
Insurance | Marine and aviation | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 225,769 225,057 223,605 230,422 237,372 251,517 234,768      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 11,695                  
Cumulative number of reported claims | claim 8,787                  
Insurance | Marine and aviation | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 246,540 221,512 223,032 210,690 208,026 213,917        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 4,556                  
Cumulative number of reported claims | claim 7,755                  
Insurance | Marine and aviation | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 167,229 163,264 161,953 178,537 207,122          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 9,134                  
Cumulative number of reported claims | claim 6,533                  
Insurance | Marine and aviation | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 222,356 201,232 219,002 238,454            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 20,126                  
Cumulative number of reported claims | claim 6,922                  
Insurance | Marine and aviation | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 255,744 254,138 263,742              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 68,596                  
Cumulative number of reported claims | claim 7,650                  
Insurance | Marine and aviation | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 261,711 297,529                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 99,643                  
Cumulative number of reported claims | claim 7,266                  
Insurance | Marine and aviation | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 341,298                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 185,817                  
Cumulative number of reported claims | claim 6,103                  
Insurance | Cyber                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 855,794                  
Insurance | Cyber | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 48,036 48,042 49,795 52,526 50,758 50,357 51,250 63,066 63,595 65,231
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 2,226                  
Cumulative number of reported claims | claim 1,428                  
Insurance | Cyber | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 25,254 25,258 27,873 29,929 37,322 40,266 58,261 56,565 58,741  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 1,079                  
Cumulative number of reported claims | claim 1,671                  
Insurance | Cyber | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 46,036 48,343 48,696 50,910 51,931 56,783 50,794 53,187    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ (4)                  
Cumulative number of reported claims | claim 1,817                  
Insurance | Cyber | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 29,447 23,902 26,168 30,558 33,962 31,966 33,429      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 1,845                  
Cumulative number of reported claims | claim 2,156                  
Insurance | Cyber | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 63,767 71,246 80,157 80,098 56,994 54,237        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 3,608                  
Cumulative number of reported claims | claim 2,904                  
Insurance | Cyber | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 133,525 124,751 101,604 104,869 113,305          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 24,605                  
Cumulative number of reported claims | claim 2,880                  
Insurance | Cyber | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 105,722 104,732 133,593 124,709            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 21,145                  
Cumulative number of reported claims | claim 2,450                  
Insurance | Cyber | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 119,484 119,436 128,483              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 61,903                  
Cumulative number of reported claims | claim 1,766                  
Insurance | Cyber | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 126,343 126,838                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 57,395                  
Cumulative number of reported claims | claim 2,336                  
Insurance | Cyber | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 158,180                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 138,542                  
Cumulative number of reported claims | claim 1,325                  
Insurance | Professional lines                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 3,954,264                  
Insurance | Professional lines | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 285,261 280,054 281,645 270,615 271,774 288,635 301,759 315,378 308,832 308,206
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 12,111                  
Cumulative number of reported claims | claim 9,662                  
Insurance | Professional lines | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 359,445 354,094 337,725 336,376 326,544 314,273 295,992 291,739 287,119  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 21,448                  
Cumulative number of reported claims | claim 10,949                  
Insurance | Professional lines | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 395,866 390,818 386,243 388,467 372,365 371,856 339,010 336,606    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 37,337                  
Cumulative number of reported claims | claim 12,966                  
Insurance | Professional lines | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 467,834 464,430 445,299 419,568 388,834 339,960 323,638      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 32,176                  
Cumulative number of reported claims | claim 15,537                  
Insurance | Professional lines | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 466,546 455,966 408,326 375,361 360,720 345,193        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 74,818                  
Cumulative number of reported claims | claim 14,793                  
Insurance | Professional lines | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 292,430 290,925 299,016 318,886 320,300          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 92,856                  
Cumulative number of reported claims | claim 9,634                  
Insurance | Professional lines | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 320,376 323,579 366,527 375,982            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 157,986                  
Cumulative number of reported claims | claim 8,656                  
Insurance | Professional lines | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 437,668 443,592 457,637              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 297,452                  
Cumulative number of reported claims | claim 8,740                  
Insurance | Professional lines | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 440,324 438,129                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 335,563                  
Cumulative number of reported claims | claim 10,252                  
Insurance | Professional lines | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 488,514                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 459,342                  
Cumulative number of reported claims | claim 7,556                  
Insurance | Credit and political risk                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 399,853                  
Insurance | Credit and political risk | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 23,309 23,309 23,309 24,189 24,851 25,930 26,012 27,524 30,368 30,329
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 0                  
Cumulative number of reported claims | claim 2                  
Insurance | Credit and political risk | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 25,703 25,705 25,705 26,785 27,766 43,980 43,409 45,899 43,327  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ (2)                  
Cumulative number of reported claims | claim 2                  
Insurance | Credit and political risk | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 7,744 8,404 10,904 15,867 18,118 25,783 32,467 47,743    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 3,167                  
Cumulative number of reported claims | claim 4                  
Insurance | Credit and political risk | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 24,379 23,774 20,464 24,093 32,057 33,166 42,339      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 5,084                  
Cumulative number of reported claims | claim 2                  
Insurance | Credit and political risk | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 69,499 70,922 73,703 75,270 80,386 52,570        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 10,431                  
Cumulative number of reported claims | claim 33                  
Insurance | Credit and political risk | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 47,927 49,018 60,212 69,650 60,857          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 18,124                  
Cumulative number of reported claims | claim 44                  
Insurance | Credit and political risk | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 26,769 26,140 36,817 42,063            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 12,908                  
Cumulative number of reported claims | claim 24                  
Insurance | Credit and political risk | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 43,030 44,078 45,035              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 34,088                  
Cumulative number of reported claims | claim 27                  
Insurance | Credit and political risk | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 59,525 58,702                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 40,167                  
Cumulative number of reported claims | claim 31                  
Insurance | Credit and political risk | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 71,968                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 67,838                  
Cumulative number of reported claims | claim 20                  
Insurance | Liability                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 2,760,885                  
Insurance | Liability | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 194,101 189,335 187,816 186,575 187,650 182,354 164,685 137,188 127,087 128,433
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 21,585                  
Cumulative number of reported claims | claim 6,886                  
Insurance | Liability | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 124,707 124,751 125,396 119,993 119,989 127,257 128,697 130,074 124,296  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 11,666                  
Cumulative number of reported claims | claim 7,755                  
Insurance | Liability | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 247,666 249,403 213,374 203,242 199,054 183,687 165,181 166,690    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 27,690                  
Cumulative number of reported claims | claim 8,903                  
Insurance | Liability | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 258,462 250,910 215,235 203,849 189,916 167,040 166,951      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 34,684                  
Cumulative number of reported claims | claim 8,731                  
Insurance | Liability | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 300,576 299,503 236,977 221,935 192,509 191,681        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 42,047                  
Cumulative number of reported claims | claim 8,398                  
Insurance | Liability | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 245,534 248,412 230,122 224,321 223,954          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 54,701                  
Cumulative number of reported claims | claim 6,408                  
Insurance | Liability | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 292,933 301,010 244,781 231,577            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 75,781                  
Cumulative number of reported claims | claim 7,246                  
Insurance | Liability | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 357,079 356,752 322,623              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 162,714                  
Cumulative number of reported claims | claim 8,258                  
Insurance | Liability | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 360,192 363,821                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 255,535                  
Cumulative number of reported claims | claim 7,085                  
Insurance | Liability | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 379,635                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 351,221                  
Cumulative number of reported claims | claim 3,727                  
Reinsurance | Accident and health                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses $ 2,003,038                  
Reinsurance | Accident and health | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 92,914 92,966 92,221 92,251 93,243 92,906 93,627 93,862 100,350 93,754
Total of incurred-but-not-reported liabilities plus expected development on reported claims 84                  
Reinsurance | Accident and health | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 190,971 190,319 190,190 190,290 189,280 189,806 188,189 191,077 170,604  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 655                  
Reinsurance | Accident and health | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 182,326 181,916 182,973 183,023 182,013 183,173 189,292 183,761    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 384                  
Reinsurance | Accident and health | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 197,152 196,940 199,949 200,611 197,880 200,151 193,622      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 1,119                  
Reinsurance | Accident and health | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 199,155 198,928 204,907 207,308 211,873 217,364        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 1,108                  
Reinsurance | Accident and health | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 198,843 199,261 213,245 220,449 226,693          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 504                  
Reinsurance | Accident and health | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 218,106 222,084 226,777 231,917            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 3,442                  
Reinsurance | Accident and health | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 256,577 262,981 267,051              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 19,738                  
Reinsurance | Accident and health | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 251,034 242,835                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 43,093                  
Reinsurance | Accident and health | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 215,960                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 77,080                  
Reinsurance | Agriculture                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 1,070,258                  
Reinsurance | Agriculture | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 96,287 96,225 95,608 95,476 95,492 95,314 95,308 95,321 95,576 103,144
Total of incurred-but-not-reported liabilities plus expected development on reported claims (3)                  
Reinsurance | Agriculture | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 108,701 108,912 108,167 108,219 109,042 108,795 110,207 117,045 123,359  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 14                  
Reinsurance | Agriculture | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 133,371 136,483 137,342 138,810 139,344 138,274 144,159 151,526    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 36                  
Reinsurance | Agriculture | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 146,050 142,610 139,823 140,457 140,727 147,182 140,830      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 399                  
Reinsurance | Agriculture | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 184,383 182,923 183,213 187,599 185,089 182,793        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 323                  
Reinsurance | Agriculture | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 59,833 61,801 63,702 62,636 62,506          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 153                  
Reinsurance | Agriculture | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 56,784 57,608 61,057 69,694            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 3,740                  
Reinsurance | Agriculture | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 90,378 91,299 101,001              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 3,573                  
Reinsurance | Agriculture | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 104,308 103,003                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 45,157                  
Reinsurance | Agriculture | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 90,163                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 82,981                  
Reinsurance | Marine and aviation                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 436,150                  
Reinsurance | Marine and aviation | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 11,964 11,993 11,937 11,986 12,220 12,589 14,938 10,777 9,193 10,360
Total of incurred-but-not-reported liabilities plus expected development on reported claims 441                  
Reinsurance | Marine and aviation | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 35,920 35,208 35,715 35,309 34,982 36,486 35,092 34,714 32,111  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 131                  
Reinsurance | Marine and aviation | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 41,445 40,366 40,443 42,787 46,176 40,935 42,541 54,853    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 78                  
Reinsurance | Marine and aviation | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 47,392 48,103 46,729 43,264 26,877 27,331 18,797      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 1,198                  
Reinsurance | Marine and aviation | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 86,262 84,590 81,494 79,650 81,921 69,487        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 4,059                  
Reinsurance | Marine and aviation | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 37,990 36,464 37,298 41,273 40,006          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 1,803                  
Reinsurance | Marine and aviation | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 38,786 35,108 40,438 43,366            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 1,642                  
Reinsurance | Marine and aviation | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 49,649 58,762 68,401              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 17,062                  
Reinsurance | Marine and aviation | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 37,916 40,526                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 20,892                  
Reinsurance | Marine and aviation | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 48,826                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 41,877                  
Reinsurance | Professional lines                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 1,770,315                  
Reinsurance | Professional lines | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 250,292 250,896 239,843 233,925 227,420 230,444 223,865 213,232 211,024 211,361
Total of incurred-but-not-reported liabilities plus expected development on reported claims 15,211                  
Reinsurance | Professional lines | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 276,527 277,105 265,439 253,578 253,676 226,305 198,934 195,543 194,564  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 18,210                  
Reinsurance | Professional lines | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 237,500 237,237 208,425 185,849 176,245 160,679 154,560 154,215    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 27,326                  
Reinsurance | Professional lines | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 190,588 193,077 172,179 164,134 153,514 146,713 144,599      
Total of incurred-but-not-reported liabilities plus expected development on reported claims (677)                  
Reinsurance | Professional lines | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 149,984 154,826 143,617 138,634 135,003 135,866        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 15,699                  
Reinsurance | Professional lines | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 135,632 131,679 133,815 138,846 138,881          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 55,500                  
Reinsurance | Professional lines | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 135,793 134,870 139,462 147,464            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 77,868                  
Reinsurance | Professional lines | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 152,014 152,352 168,535              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 99,800                  
Reinsurance | Professional lines | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 135,427 135,093                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 106,522                  
Reinsurance | Professional lines | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 106,558                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 96,010                  
Reinsurance | Credit and surety                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 835,280                  
Reinsurance | Credit and surety | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 125,755 125,761 129,441 134,817 133,679 132,750 150,883 154,425 159,662 156,256
Total of incurred-but-not-reported liabilities plus expected development on reported claims 1,361                  
Reinsurance | Credit and surety | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 111,169 109,579 107,428 109,778 112,113 119,427 144,405 136,760 138,199  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 592                  
Reinsurance | Credit and surety | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 110,277 111,360 110,948 111,099 113,551 122,255 128,141 135,014    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 2,239                  
Reinsurance | Credit and surety | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 87,535 87,774 101,044 106,339 109,266 115,673 108,874      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 3,276                  
Reinsurance | Credit and surety | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 54,501 54,467 62,649 64,711 64,952 72,245        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 3,369                  
Reinsurance | Credit and surety | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 89,395 94,044 68,240 82,568 76,156          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 13,239                  
Reinsurance | Credit and surety | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 41,061 40,832 43,356 51,523            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 13,639                  
Reinsurance | Credit and surety | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 50,203 50,474 63,310              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 30,771                  
Reinsurance | Credit and surety | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 85,451 85,730                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 45,993                  
Reinsurance | Credit and surety | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 79,933                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 54,383                  
Reinsurance | Motor                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 2,209,966                  
Reinsurance | Motor | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 199,471 199,519 200,843 200,453 203,169 204,009 214,510 212,699 208,783 215,985
Total of incurred-but-not-reported liabilities plus expected development on reported claims 10,658                  
Reinsurance | Motor | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 238,942 238,717 238,113 234,357 236,810 244,592 254,013 252,847 239,098  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 1,903                  
Reinsurance | Motor | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 351,699 351,598 344,966 349,584 348,494 347,805 358,716 353,883    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 21,818                  
Reinsurance | Motor | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 350,894 351,737 339,260 351,594 354,625 343,752 348,090      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 17,085                  
Reinsurance | Motor | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 326,155 326,641 321,798 330,904 330,204 331,840        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 7,574                  
Reinsurance | Motor | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 192,990 192,333 208,823 212,344 209,930          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 7,877                  
Reinsurance | Motor | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 178,561 178,461 176,135 176,116            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 22,550                  
Reinsurance | Motor | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 158,097 166,810 154,073              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 24,177                  
Reinsurance | Motor | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 128,732 121,411                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 23,925                  
Reinsurance | Motor | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 84,425                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 50,610                  
Reinsurance | Liability                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 3,050,692                  
Reinsurance | Liability | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 215,609 215,869 205,170 202,266 212,453 212,052 214,193 214,303 213,356 213,111
Total of incurred-but-not-reported liabilities plus expected development on reported claims 12,588                  
Reinsurance | Liability | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 313,766 311,876 271,912 264,490 260,727 251,425 248,154 243,345 238,237  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 30,063                  
Reinsurance | Liability | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 338,776 339,798 303,916 294,535 285,245 276,627 267,788 273,121    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 25,655                  
Reinsurance | Liability | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 349,317 349,520 304,407 284,659 271,505 266,567 262,170      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 47,871                  
Reinsurance | Liability | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 334,773 329,313 271,351 272,501 270,541 262,105        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 82,959                  
Reinsurance | Liability | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 307,787 303,976 277,534 282,700 282,298          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 104,900                  
Reinsurance | Liability | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 334,588 343,399 310,334 302,849            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 139,743                  
Reinsurance | Liability | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 334,639 341,727 346,756              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 165,420                  
Reinsurance | Liability | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 273,571 273,950                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 170,489                  
Reinsurance | Liability | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 247,866                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 217,212                  
Reinsurance | Run-off lines                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 3,458,454                  
Reinsurance | Run-off lines | Accident Year 2015                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 240,152 240,289 242,674 244,566 246,713 241,916 243,094 252,266 252,265 $ 264,343
Total of incurred-but-not-reported liabilities plus expected development on reported claims 1,636                  
Reinsurance | Run-off lines | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 265,991 266,307 273,184 273,472 273,294 269,952 275,202 277,871 $ 278,963  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 3,048                  
Reinsurance | Run-off lines | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 729,636 725,458 733,045 742,270 744,427 743,852 702,732 $ 701,995    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 23,633                  
Reinsurance | Run-off lines | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 587,086 589,927 589,801 603,972 617,932 603,305 $ 518,635      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 14,977                  
Reinsurance | Run-off lines | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 368,869 366,152 372,883 387,635 407,538 $ 431,902        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 14,143                  
Reinsurance | Run-off lines | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 533,431 537,210 533,206 538,067 $ 509,942          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 31,778                  
Reinsurance | Run-off lines | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 421,678 422,974 427,037 $ 419,674            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 28,832                  
Reinsurance | Run-off lines | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 221,806 218,849 $ 260,346              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 43,059                  
Reinsurance | Run-off lines | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 60,979 $ 63,904                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 21,860                  
Reinsurance | Run-off lines | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses 28,826                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 7,873                  
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Claims Development [Line Items]                    
Liabilities for claims and claim adjustment expenses, net of reinsurance $ 10,565,875                  
Insurance                    
Claims Development [Line Items]                    
Liabilities for claims and claim adjustment expenses, net of reinsurance 5,738,936                  
Insurance | Property                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 3,524,536                  
All outstanding liabilities before 2015, net of reinsurance 13,825                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 810,674                  
Insurance | Property | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 182,683 $ 180,576 $ 180,900 $ 176,079 $ 184,856 $ 178,566 $ 178,896 $ 165,268 $ 144,389 $ 67,399
Insurance | Property | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 260,805 256,535 250,353 252,951 248,118 248,054 240,568 204,637 82,296  
Insurance | Property | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 642,182 641,640 629,525 639,939 644,936 616,838 509,202 190,148    
Insurance | Property | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 576,747 567,762 581,594 564,129 554,132 461,816 218,293      
Insurance | Property | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 328,429 323,935 335,077 298,564 251,877 145,556        
Insurance | Property | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 553,239 523,474 474,714 420,774 181,138          
Insurance | Property | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 338,393 319,737 284,332 133,671            
Insurance | Property | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 323,805 259,261 96,815              
Insurance | Property | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 206,885 90,343                
Insurance | Property | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 111,368                  
Insurance | Accident and health                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 920,457                  
All outstanding liabilities before 2015, net of reinsurance 656                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 134,285                  
Insurance | Accident and health | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 59,820 59,672 61,775 61,684 61,032 61,163 60,154 59,293 56,263 31,140
Insurance | Accident and health | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 84,869 84,125 84,989 84,288 83,897 82,836 82,003 78,239 41,127  
Insurance | Accident and health | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 117,122 116,933 115,070 115,890 114,788 113,393 108,219 62,733    
Insurance | Accident and health | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 114,104 113,014 112,202 111,312 107,655 105,324 61,218      
Insurance | Accident and health | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 68,263 66,828 66,971 62,033 60,623 44,652        
Insurance | Accident and health | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 61,786 57,944 59,608 51,481 36,035          
Insurance | Accident and health | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 69,489 68,183 60,470 38,828            
Insurance | Accident and health | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 87,242 80,164 45,663              
Insurance | Accident and health | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 135,134 93,765                
Insurance | Accident and health | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 122,628                  
Insurance | Marine and aviation                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 1,392,415                  
All outstanding liabilities before 2015, net of reinsurance 13,787                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 795,884                  
Insurance | Marine and aviation | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 140,441 140,449 140,443 140,256 134,176 131,418 128,652 123,818 68,918 29,464
Insurance | Marine and aviation | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 96,224 97,321 96,663 93,576 91,648 89,721 82,738 50,881 22,868  
Insurance | Marine and aviation | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 198,539 193,220 181,766 178,013 169,479 137,887 104,908 34,748    
Insurance | Marine and aviation | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 199,341 193,550 181,261 169,862 156,641 121,096 46,694      
Insurance | Marine and aviation | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 189,630 176,353 168,768 143,642 101,596 53,526        
Insurance | Marine and aviation | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 131,309 117,734 105,145 83,545 44,330          
Insurance | Marine and aviation | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 144,284 106,333 68,306 26,424            
Insurance | Marine and aviation | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 138,256 99,980 29,699              
Insurance | Marine and aviation | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 91,653 36,159                
Insurance | Marine and aviation | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 62,738                  
Insurance | Cyber                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 492,859                  
All outstanding liabilities before 2015, net of reinsurance 7,614                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 370,549                  
Insurance | Cyber | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 45,318 45,432 43,635 42,515 39,470 30,865 28,501 25,544 15,333 5,572
Insurance | Cyber | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 24,054 24,054 23,207 23,136 21,333 18,502 14,141 4,637 1,348  
Insurance | Cyber | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 47,274 39,997 40,554 38,029 35,897 28,331 19,165 9,354    
Insurance | Cyber | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 26,263 18,329 19,226 14,790 9,874 7,327 2,171      
Insurance | Cyber | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 55,026 54,986 58,696 31,445 20,249 2,764        
Insurance | Cyber | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 102,650 81,129 62,548 49,529 17,700          
Insurance | Cyber | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 82,803 74,856 65,332 24,077            
Insurance | Cyber | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 52,479 37,446 7,796              
Insurance | Cyber | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 45,086 9,094                
Insurance | Cyber | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 11,906                  
Insurance | Professional lines                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 2,063,708                  
All outstanding liabilities before 2015, net of reinsurance 143,974                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 2,034,530                  
Insurance | Professional lines | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 253,620 247,794 223,040 211,577 199,105 169,386 138,151 110,043 51,028 14,128
Insurance | Professional lines | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 315,673 288,796 274,502 233,400 209,142 171,190 130,951 65,656 14,341  
Insurance | Professional lines | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 313,285 287,549 266,159 196,246 165,829 107,721 51,055 11,401    
Insurance | Professional lines | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 380,200 333,899 263,460 203,168 141,470 74,121 18,147      
Insurance | Professional lines | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 333,147 287,110 204,491 132,159 75,980 24,714        
Insurance | Professional lines | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 168,911 124,128 96,537 43,600 8,542          
Insurance | Professional lines | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 126,636 82,947 38,157 9,677            
Insurance | Professional lines | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 100,835 45,645 10,815              
Insurance | Professional lines | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 55,586 12,057                
Insurance | Professional lines | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 15,815                  
Insurance | Credit and political risk                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 221,818                  
All outstanding liabilities before 2015, net of reinsurance 5,977                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 184,012                  
Insurance | Credit and political risk | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 23,309 23,309 23,309 23,309 23,309 23,309 23,309 23,309 23,309 0
Insurance | Credit and political risk | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 25,705 25,705 25,705 25,705 25,705 25,705 25,705 25,705 0  
Insurance | Credit and political risk | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 5,940 8,514 10,237 10,786 11,573 9,138 3,985 397    
Insurance | Credit and political risk | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 22,928 23,362 19,486 11,376 15,299 13,300 5,327      
Insurance | Credit and political risk | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 53,948 54,747 56,682 53,489 46,227 15,859        
Insurance | Credit and political risk | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 50,018 50,349 55,084 88,017 9,416          
Insurance | Credit and political risk | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 12,683 8,207 (378) 2,769            
Insurance | Credit and political risk | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 7,007 8,096 2,798              
Insurance | Credit and political risk | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 16,261 2,738                
Insurance | Credit and political risk | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 4,019                  
Insurance | Liability                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 1,411,156                  
All outstanding liabilities before 2015, net of reinsurance 59,273                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 1,409,002                  
Insurance | Liability | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 166,225 162,235 158,595 150,293 140,484 119,836 92,350 39,394 22,200 5,436
Insurance | Liability | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 106,095 102,588 95,615 79,396 66,157 56,319 36,317 23,211 6,299  
Insurance | Liability | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 201,124 189,184 167,554 142,497 114,856 58,560 29,185 5,354    
Insurance | Liability | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 200,368 188,416 158,255 118,847 72,057 34,843 9,252      
Insurance | Liability | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 223,818 191,870 138,666 83,412 39,694 7,787        
Insurance | Liability | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 155,974 118,034 75,733 25,094 8,129          
Insurance | Liability | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 166,205 103,537 51,736 13,384            
Insurance | Liability | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 124,788 53,365 13,191              
Insurance | Liability | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 54,318 9,829                
Insurance | Liability | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 12,241                  
Reinsurance                    
Claims Development [Line Items]                    
Liabilities for claims and claim adjustment expenses, net of reinsurance 4,826,939                  
Reinsurance | Accident and health                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 1,816,659                  
All outstanding liabilities before 2015, net of reinsurance 1,291                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 187,670                  
Reinsurance | Accident and health | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 92,314 92,328 93,599 93,787 92,362 91,895 91,789 88,583 77,212 23,392
Reinsurance | Accident and health | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 189,131 189,146 189,558 188,632 189,036 187,052 180,891 149,814 50,017  
Reinsurance | Accident and health | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 179,715 179,491 179,725 179,075 178,569 171,794 156,941 79,215    
Reinsurance | Accident and health | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 194,680 194,539 194,064 190,959 191,414 164,972 72,826      
Reinsurance | Accident and health | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 199,235 194,411 196,317 195,595 169,294 67,755        
Reinsurance | Accident and health | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 192,168 191,899 210,093 171,822 81,783          
Reinsurance | Accident and health | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 212,355 209,615 179,195 68,549            
Reinsurance | Accident and health | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 234,448 213,363 101,488              
Reinsurance | Accident and health | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 199,466 130,720                
Reinsurance | Accident and health | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 123,147                  
Reinsurance | Agriculture                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 892,449                  
All outstanding liabilities before 2015, net of reinsurance 162                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 177,971                  
Reinsurance | Agriculture | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 96,237 96,198 95,586 95,431 95,442 94,848 94,511 92,954 65,845 1,716
Reinsurance | Agriculture | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 108,609 108,915 108,364 108,324 108,564 109,092 107,559 61,772 9,489  
Reinsurance | Agriculture | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 133,133 136,431 137,255 137,308 138,468 137,338 124,429 7,444    
Reinsurance | Agriculture | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 144,073 143,905 138,233 141,607 135,514 127,449 5,115      
Reinsurance | Agriculture | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 179,673 177,587 178,098 174,094 154,426 28,854        
Reinsurance | Agriculture | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 55,589 55,182 54,101 47,254 17,454          
Reinsurance | Agriculture | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 48,518 45,895 32,715 2,952            
Reinsurance | Agriculture | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 75,383 55,371 15,344              
Reinsurance | Agriculture | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 47,580 14,591                
Reinsurance | Agriculture | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 3,654                  
Reinsurance | Marine and aviation                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 290,512                  
All outstanding liabilities before 2015, net of reinsurance 3,706                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 149,344                  
Reinsurance | Marine and aviation | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 11,274 11,012 10,879 10,798 10,972 10,177 8,620 6,417 2,646 416
Reinsurance | Marine and aviation | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 34,605 34,223 34,013 33,422 32,375 29,664 25,747 18,704 2,626  
Reinsurance | Marine and aviation | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 39,064 37,610 36,708 36,600 33,578 28,664 23,370 2,674    
Reinsurance | Marine and aviation | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 39,599 37,601 34,252 30,639 24,223 10,815 1,776      
Reinsurance | Marine and aviation | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 72,288 67,673 52,675 34,246 27,031 10,672        
Reinsurance | Marine and aviation | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 32,332 29,316 23,525 16,455 3,983          
Reinsurance | Marine and aviation | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 27,671 20,118 12,160 5,407            
Reinsurance | Marine and aviation | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 24,732 18,402 7,732              
Reinsurance | Marine and aviation | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 6,902 1,472                
Reinsurance | Marine and aviation | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 2,045                  
Reinsurance | Professional lines                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 963,205                  
All outstanding liabilities before 2015, net of reinsurance 136,065                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 943,175                  
Reinsurance | Professional lines | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 199,230 183,371 169,894 151,960 131,185 111,504 79,127 41,440 13,502 3,134
Reinsurance | Professional lines | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 222,284 201,985 180,296 152,878 124,288 94,682 52,347 20,397 1,752  
Reinsurance | Professional lines | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 165,728 136,560 115,586 88,279 62,483 39,723 14,746 2,812    
Reinsurance | Professional lines | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 137,940 112,549 81,129 56,426 30,964 2,495 273      
Reinsurance | Professional lines | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 97,450 74,942 52,368 33,104 13,463 362        
Reinsurance | Professional lines | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 57,776 40,009 26,460 13,773 3,820          
Reinsurance | Professional lines | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 38,523 22,453 11,320 4,337            
Reinsurance | Professional lines | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 28,924 11,684 3,233              
Reinsurance | Professional lines | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 12,388 3,452                
Reinsurance | Professional lines | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 2,962                  
Reinsurance | Credit and surety                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 558,087                  
All outstanding liabilities before 2015, net of reinsurance 28,849                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 306,042                  
Reinsurance | Credit and surety | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 115,099 114,711 117,224 118,370 117,515 113,904 111,972 95,640 78,814 32,721
Reinsurance | Credit and surety | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 99,527 99,762 97,638 97,926 99,415 98,411 88,974 70,896 41,639  
Reinsurance | Credit and surety | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 100,954 100,308 99,473 96,569 98,480 87,088 71,362 37,018    
Reinsurance | Credit and surety | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 84,092 83,859 82,379 80,736 69,263 65,916 38,619      
Reinsurance | Credit and surety | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 46,199 46,442 44,277 42,248 29,432 19,163        
Reinsurance | Credit and surety | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 48,666 43,304 38,972 33,572 25,277          
Reinsurance | Credit and surety | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 18,726 16,768 8,909 4,460            
Reinsurance | Credit and surety | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 13,259 10,916 6,845              
Reinsurance | Credit and surety | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 20,167 10,314                
Reinsurance | Credit and surety | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 11,398                  
Reinsurance | Motor                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 1,538,085                  
All outstanding liabilities before 2015, net of reinsurance 262,566                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 934,447                  
Reinsurance | Motor | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 175,513 171,272 169,228 164,226 141,761 141,391 126,014 109,330 90,219 57,035
Reinsurance | Motor | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 202,406 193,160 184,773 177,453 153,840 141,526 124,192 101,425 60,117  
Reinsurance | Motor | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 266,624 256,263 238,380 215,552 193,899 159,573 130,330 71,292    
Reinsurance | Motor | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 273,683 254,645 234,853 210,849 201,610 138,377 83,155      
Reinsurance | Motor | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 257,423 238,617 219,950 198,344 182,006 89,950        
Reinsurance | Motor | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 134,082 125,200 113,316 94,350 43,468          
Reinsurance | Motor | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 104,602 92,381 74,997 41,657            
Reinsurance | Motor | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 63,668 51,509 35,075              
Reinsurance | Motor | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 44,970 25,966                
Reinsurance | Motor | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 15,114                  
Reinsurance | Liability                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 1,567,371                  
All outstanding liabilities before 2015, net of reinsurance 127,910                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 1,611,231                  
Reinsurance | Liability | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 178,276 166,279 151,506 141,135 130,417 108,548 80,691 54,372 27,432 7,266
Reinsurance | Liability | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 234,297 215,185 188,319 165,531 142,074 111,165 69,136 37,527 11,837  
Reinsurance | Liability | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 250,245 223,321 192,427 157,920 120,145 78,240 41,984 12,394    
Reinsurance | Liability | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 244,159 206,294 165,827 127,457 84,839 49,673 19,352      
Reinsurance | Liability | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 201,377 158,542 119,854 79,439 45,132 19,288        
Reinsurance | Liability | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 152,616 119,248 82,113 48,916 16,930          
Reinsurance | Liability | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 145,566 98,671 58,253 10,882            
Reinsurance | Liability | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 102,346 51,960 18,024              
Reinsurance | Liability | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 45,121 14,979                
Reinsurance | Liability | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 13,368                  
Reinsurance | Run-off lines                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 2,980,000                  
All outstanding liabilities before 2015, net of reinsurance 38,605                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 517,059                  
Reinsurance | Run-off lines | Accident Year 2015                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 232,580 231,029 230,094 228,479 214,446 210,135 200,069 175,420 117,515 $ 46,281
Reinsurance | Run-off lines | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 252,695 250,127 251,662 246,337 239,689 225,752 195,162 137,032 $ 63,381  
Reinsurance | Run-off lines | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 672,949 661,617 650,897 615,721 591,946 533,804 419,762 $ 163,739    
Reinsurance | Run-off lines | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 546,510 538,362 517,408 471,002 419,373 326,092 $ 116,822      
Reinsurance | Run-off lines | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 329,517 315,548 291,464 256,712 199,958 $ 55,275        
Reinsurance | Run-off lines | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 429,759 383,462 316,569 234,874 $ 104,927          
Reinsurance | Run-off lines | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 341,460 292,521 230,145 $ 87,733            
Reinsurance | Run-off lines | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 133,777 101,413 $ 49,727              
Reinsurance | Run-off lines | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses 29,381 $ 22,862                
Reinsurance | Run-off lines | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses $ 11,372                  
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (Details)
Dec. 31, 2024
Insurance | Property  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 31.20%
Year 2 40.20%
Year 3 13.20%
Year 4 5.70%
Year 5 0.60%
Year 6 0.50%
Year 7 (0.60%)
Year 8 1.70%
Year 9 0.70%
Year 10 1.10%
Insurance | Accident and health  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 54.20%
Year 2 33.20%
Year 3 6.00%
Year 4 1.90%
Year 5 1.70%
Year 6 0.50%
Year 7 1.10%
Year 8 (0.20%)
Year 9 (1.30%)
Year 10 0.20%
Insurance | Marine and aviation  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 18.50%
Year 2 25.80%
Year 3 20.50%
Year 4 9.40%
Year 5 4.00%
Year 6 3.30%
Year 7 3.90%
Year 8 1.10%
Year 9 (0.60%)
Year 10 0.00%
Insurance | Cyber  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 10.60%
Year 2 24.00%
Year 3 17.10%
Year 4 17.20%
Year 5 7.70%
Year 6 5.50%
Year 7 8.10%
Year 8 7.20%
Year 9 1.90%
Year 10 (0.20%)
Insurance | Professional lines  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 3.50%
Year 2 11.00%
Year 3 15.50%
Year 4 12.50%
Year 5 12.50%
Year 6 12.00%
Year 7 7.80%
Year 8 4.80%
Year 9 8.10%
Year 10 2.00%
Insurance | Credit and political risk  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 9.60%
Year 2 56.70%
Year 3 5.80%
Year 4 3.80%
Year 5 3.30%
Year 6 1.50%
Year 7 (6.00%)
Year 8 (11.10%)
Year 9 0.00%
Year 10 0.00%
Insurance | Liability  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 3.40%
Year 2 10.70%
Year 3 14.80%
Year 4 20.20%
Year 5 13.60%
Year 6 10.70%
Year 7 7.90%
Year 8 4.90%
Year 9 2.40%
Year 10 2.10%
Reinsurance | Accident and health  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 38.70%
Year 2 46.40%
Year 3 13.10%
Year 4 0.40%
Year 5 0.40%
Year 6 0.70%
Year 7 0.50%
Year 8 (0.10%)
Year 9 (0.70%)
Year 10 0.00%
Reinsurance | Marine and aviation  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 8.20%
Year 2 26.40%
Year 3 19.10%
Year 4 15.80%
Year 5 10.10%
Year 6 4.40%
Year 7 1.60%
Year 8 1.60%
Year 9 1.10%
Year 10 2.20%
Reinsurance | Professional lines  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 1.70%
Year 2 5.60%
Year 3 11.30%
Year 4 12.60%
Year 5 12.60%
Year 6 12.20%
Year 7 10.10%
Year 8 9.10%
Year 9 6.40%
Year 10 6.30%
Reinsurance | Liability  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 4.70%
Year 2 9.80%
Year 3 11.50%
Year 4 12.60%
Year 5 11.20%
Year 6 10.40%
Year 7 8.10%
Year 8 7.10%
Year 9 6.50%
Year 10 5.60%
Reinsurance | Credit and surety  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 25.60%
Year 2 20.40%
Year 3 12.60%
Year 4 8.30%
Year 5 2.10%
Year 6 1.10%
Year 7 0.40%
Year 8 0.50%
Year 9 (1.10%)
Year 10 0.30%
Reinsurance | Motor  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 23.20%
Year 2 18.30%
Year 3 9.70%
Year 4 6.80%
Year 5 6.00%
Year 6 5.60%
Year 7 6.20%
Year 8 3.00%
Year 9 2.50%
Year 10 2.10%
Reinsurance | Agriculture  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 10.50%
Year 2 59.20%
Year 3 19.10%
Year 4 2.40%
Year 5 (0.50%)
Year 6 1.10%
Year 7 (0.10%)
Year 8 (0.60%)
Year 9 0.20%
Year 10 0.00%
Reinsurance | Run-off lines  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 24.00%
Year 2 28.80%
Year 3 17.20%
Year 4 10.30%
Year 5 6.00%
Year 6 3.30%
Year 7 2.70%
Year 8 0.60%
Year 9 0.70%
Year 10 0.60%
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Narrative (Details)
Aug. 05, 2019
Aug. 04, 2019
Mar. 20, 2017
Mar. 19, 2017
Motor Reserve Class | Reinsurance        
Claims Development [Line Items]        
Discount rate (percent) 0.25% 0.75% 0.75% (2.50%)
v3.25.0.1
RESERVE FOR LOSSES AND LOSS EXPENSES - Reconciliation of Development Tables to Consolidated Balance Sheet (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Claims Development [Line Items]        
Net outstanding liabilities $ 10,565,875      
Reinsurance recoverable on unpaid claims 6,840,897 $ 6,323,083 $ 5,831,172 $ 5,017,611
Gross outstanding liabilities 17,406,772      
Unallocated claims adjustment expenses 212,623      
Foreign exchange and other (10,992)      
Ceded reserves related to retroactive transactions (389,474)      
Reserve for losses and loss expenses 17,218,929 $ 16,434,018 $ 15,168,863 $ 14,653,094
Insurance        
Claims Development [Line Items]        
Net outstanding liabilities 5,738,936      
Reinsurance recoverable on unpaid claims 4,796,155      
Gross outstanding liabilities 10,535,091      
Insurance | Property        
Claims Development [Line Items]        
Net outstanding liabilities 810,674      
Reinsurance recoverable on unpaid claims 476,362      
Gross outstanding liabilities 1,287,036      
Insurance | Accident and health        
Claims Development [Line Items]        
Net outstanding liabilities 134,285      
Reinsurance recoverable on unpaid claims 9,565      
Gross outstanding liabilities 143,850      
Insurance | Marine and aviation        
Claims Development [Line Items]        
Net outstanding liabilities 795,884      
Reinsurance recoverable on unpaid claims 348,062      
Gross outstanding liabilities 1,143,946      
Insurance | Cyber        
Claims Development [Line Items]        
Net outstanding liabilities 370,549      
Reinsurance recoverable on unpaid claims 455,301      
Gross outstanding liabilities 825,850      
Insurance | Professional lines        
Claims Development [Line Items]        
Net outstanding liabilities 2,034,530      
Reinsurance recoverable on unpaid claims 1,365,043      
Gross outstanding liabilities 3,399,573      
Insurance | Credit and political risk        
Claims Development [Line Items]        
Net outstanding liabilities 184,012      
Reinsurance recoverable on unpaid claims 35,302      
Gross outstanding liabilities 219,314      
Insurance | Liability        
Claims Development [Line Items]        
Net outstanding liabilities 1,409,002      
Reinsurance recoverable on unpaid claims 2,106,520      
Gross outstanding liabilities 3,515,522      
Reinsurance        
Claims Development [Line Items]        
Net outstanding liabilities 4,826,939      
Reinsurance recoverable on unpaid claims 2,044,742      
Gross outstanding liabilities 6,871,681      
Reinsurance | Accident and health        
Claims Development [Line Items]        
Net outstanding liabilities 187,670      
Reinsurance recoverable on unpaid claims 61,724      
Gross outstanding liabilities 249,394      
Reinsurance | Marine and aviation        
Claims Development [Line Items]        
Net outstanding liabilities 149,344      
Reinsurance recoverable on unpaid claims 26,273      
Gross outstanding liabilities 175,617      
Reinsurance | Professional lines        
Claims Development [Line Items]        
Net outstanding liabilities 943,175      
Reinsurance recoverable on unpaid claims 440,572      
Gross outstanding liabilities 1,383,747      
Reinsurance | Liability        
Claims Development [Line Items]        
Net outstanding liabilities 1,611,231      
Reinsurance recoverable on unpaid claims 813,796      
Gross outstanding liabilities 2,425,027      
Reinsurance | Agriculture        
Claims Development [Line Items]        
Net outstanding liabilities 177,971      
Reinsurance recoverable on unpaid claims 10,917      
Gross outstanding liabilities 188,888      
Reinsurance | Credit and surety        
Claims Development [Line Items]        
Net outstanding liabilities 306,042      
Reinsurance recoverable on unpaid claims 132,474      
Gross outstanding liabilities 438,516      
Reinsurance | Motor        
Claims Development [Line Items]        
Net outstanding liabilities 934,447      
Reinsurance recoverable on unpaid claims 352,438      
Gross outstanding liabilities 1,286,885      
Reinsurance | Run-off lines        
Claims Development [Line Items]        
Net outstanding liabilities 517,059      
Reinsurance recoverable on unpaid claims 206,548      
Gross outstanding liabilities $ 723,607      
v3.25.0.1
REINSURANCE (Details)
$ in Thousands
12 Months Ended
Sep. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 13, 2024
USD ($)
Premiums written          
Gross   $ 9,005,888 $ 8,356,525 $ 8,214,595  
Ceded   (3,248,537) (3,254,200) (2,951,539)  
NET AMOUNT   5,757,351 5,102,325 5,263,056  
Premiums earned          
Gross   8,529,567 7,973,577 7,936,382  
Ceded   (3,223,332) (2,889,796) (2,776,056)  
Net   5,306,235 5,083,781 5,160,326  
Reinsurance receivables:          
Ceded losses and loss expenses   2,039,000 1,754,000 1,754,000  
Reinsurance recoverable on unpaid and paid losses and loss expenses   7,400,000 6,900,000    
Allowance for credit losses on reinsurance recoverable for unpaid losses and loss expenses   $ 43,445 $ 36,611 $ 30,715  
Cavello Bay Reinsurance Limited | Related Party          
Reinsurance receivables:          
Loss portfolio transfer reinsurance agreement, ground-up quota share, percentage         0.75
Loss portfolio transfer reinsurance agreement, loss expense $ 3,100,000        
Loss portfolio transfer reinsurance agreement, policy limit         $ 940,000
v3.25.0.1
REINSURANCE - Schedule of Reinsurance Recoverables (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Reinsurance Recoverable, Allowance for Credit Loss [Roll Forward]    
Beginning balance $ 36,611 $ 30,715
Increase (decrease) in allowance for expected credit losses 6,834 5,896
Ending Balance $ 43,445 $ 36,611
v3.25.0.1
DEBT AND FINANCING ARRANGEMENTS - Summary of Debt (Details) - USD ($)
$ in Thousands
Dec. 10, 2019
Dec. 31, 2024
Dec. 31, 2023
Jun. 19, 2019
Dec. 06, 2017
Mar. 13, 2014
Debt Instrument [Line Items]            
Debt   $ 1,315,179 $ 1,313,714      
Senior Notes | 5.150% Senior Notes            
Debt Instrument [Line Items]            
Interest rate (percent)           5.15%
Debt   246,873 246,789      
Senior Notes | 4.000% Senior Notes            
Debt Instrument [Line Items]            
Interest rate (percent)         4.00%  
Debt   348,774 348,389      
Senior Notes | 3.900% Senior Notes            
Debt Instrument [Line Items]            
Interest rate (percent)       3.90%    
Debt   297,556 297,076      
Junior Subordinated Notes            
Debt Instrument [Line Items]            
Interest rate (percent) 4.90%          
Debt   $ 421,976 $ 421,460      
Basis spread on variable rate (percent) 3.186%          
v3.25.0.1
DEBT AND FINANCING ARRANGEMENTS - Debt terms (Details) - USD ($)
Dec. 10, 2019
Jun. 19, 2019
Dec. 06, 2017
Mar. 13, 2014
Senior Notes | 5.150% Senior Notes        
Debt Instrument [Line Items]        
Interest rate (percent)       5.15%
Aggregate Principal       $ 250,000,000
Issue Price       99.474%
Net Proceeds       $ 246,000,000
Senior Notes | 4.000% Senior Notes        
Debt Instrument [Line Items]        
Interest rate (percent)     4.00%  
Aggregate Principal     $ 350,000,000  
Issue Price     99.78%  
Net Proceeds     $ 347,000,000  
Senior Notes | 3.900% Senior Notes        
Debt Instrument [Line Items]        
Interest rate (percent)   3.90%    
Aggregate Principal   $ 300,000,000    
Issue Price   99.36%    
Net Proceeds   $ 296,000,000    
Junior Subordinated Notes        
Debt Instrument [Line Items]        
Interest rate (percent) 4.90%      
Aggregate Principal $ 425,000,000      
Issue Price 99.00%      
Net Proceeds $ 420,750,000      
Basis spread on variable rate (percent) 3.186%      
v3.25.0.1
DEBT AND FINANCING ARRANGEMENTS - Senior and Notes Payable (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 10, 2019
Jun. 19, 2019
Dec. 06, 2017
Mar. 13, 2014
Senior Notes              
Debt Instrument [Line Items]              
Interest expense $ 40 $ 40 $ 40        
Senior Notes | 5.150% Senior Notes              
Debt Instrument [Line Items]              
Interest rate (percent)             5.15%
Senior Notes | 4.000% Senior Notes              
Debt Instrument [Line Items]              
Interest rate (percent)           4.00%  
Senior Notes | 3.900% Senior Notes              
Debt Instrument [Line Items]              
Interest rate (percent)         3.90%    
Junior Subordinated Notes              
Debt Instrument [Line Items]              
Interest rate (percent)       4.90%      
Interest expense $ 21 $ 21 $ 21        
AXIS Specialty Finance PLC | Subsidiary Issuer              
Debt Instrument [Line Items]              
Percentage ownership in subsidiary (percent) 100.00%         100.00% 100.00%
AXIS Specialty Finance LLC | Junior Subordinated Notes              
Debt Instrument [Line Items]              
Interest rate (percent)       4.90%      
AXIS Specialty Finance LLC | Subsidiary Issuer              
Debt Instrument [Line Items]              
Percentage ownership in subsidiary (percent) 100.00%       100.00%    
v3.25.0.1
DEBT AND FINANCING ARRANGEMENTS - Summary of Debt Maturity (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Scheduled debt maturity    
2025 $ 0  
2026 0  
2027 350,000  
2028 0  
2029 300,000  
After 2029 675,000  
Unamortized discount and debt issuance expenses (9,821)  
Total senior notes and notes payable $ 1,315,179 $ 1,313,714
v3.25.0.1
DEBT AND FINANCING ARRANGEMENTS - Loan Advances Made to a Third Party Reinsurer (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Debt Instrument [Line Items]      
Loan advance $ 199,045 $ 349,842 $ 105,822
Loan advances made 247,775 305,222  
Third Party Reinsurer | Related Party      
Debt Instrument [Line Items]      
Non-cash repayment of advance   110,000  
Interest received   4,000  
Third Party Reinsurer | Loan Agreement With Third Party Reinsurer | Related Party      
Debt Instrument [Line Items]      
Loan advance 0 102,000  
Non-cash repayment of advance 75,000 82,000 90,000
Loan advances made $ 5,000 80,000  
Other commitment   26,000  
Stated interest rate (in percent) 5.40%    
Interest received $ 0 $ 1,000 $ 1,000
Third Party Reinsurer | Loan Agreement With Third Party Reinsurer | Related Party | Minimum      
Debt Instrument [Line Items]      
Stated interest rate (in percent)   0.80%  
Third Party Reinsurer | Loan Agreement With Third Party Reinsurer | Related Party | Maximum      
Debt Instrument [Line Items]      
Stated interest rate (in percent)   4.00%  
v3.25.0.1
DEBT AND FINANCING ARRANGEMENTS - Letter of Credit facility (Details) - Letter of Credit Facility - USD ($)
Dec. 31, 2024
Mar. 26, 2024
Mar. 25, 2024
Dec. 31, 2023
Line of Credit Facility [Line Items]        
Maximum capacity   $ 300,000,000 $ 500,000,000 $ 500,000,000
Citibank        
Line of Credit Facility [Line Items]        
Letters of credit outstanding $ 235,000,000     $ 325,000,000
v3.25.0.1
FEDERAL HOME LOAN BANK ADVANCES (Details) - USD ($)
$ in Thousands
12 Months Ended
Oct. 31, 2024
Sep. 11, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]          
Federal Home Loan Bank advances     $ 66,380 $ 85,790  
Federal Home Loan Bank advances, net     19,410 (5,250) $ (78,950)
Federal Home Loan Bank of Chicago          
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]          
FHLB program, admitted assets, actual     3,200,000 3,000,000  
FHLB program, maximum borrowing capacity     798,000 759,000  
Federal Home Loan Bank advances         $ 81,000
Federal Home Loan Bank advances, net $ 9,000 $ 10,000      
Interest expense on FHLB borrowings     4,000 5,000  
FHLB program, investments pledged as security     $ 72,000 $ 95,000  
Federal Home Loan Bank of Chicago | Minimum          
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]          
FHLB advances, interest rate (as a percent)     4.50% 5.60%  
Federal Home Loan Bank of Chicago | Maximum          
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]          
FHLB advances, interest rate (as a percent)     5.50% 5.90%  
v3.25.0.1
COMMITMENTS AND CONTINGENCIES - Cash and Investments (Details)
$ in Billions
Dec. 31, 2024
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
Fixed maturity investment portfolio $ 12.6
Fixed maturity investment portfolio percentage 39.00%
Fixed maturity portfolio - corporate issuer concentration limit above A- 1.00%
Fixed maturity portfolio - corporate issuer concentration limit below A- 0.50%
v3.25.0.1
COMMITMENTS AND CONTINGENCIES - Reinsurance and Premiums (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2024
USD ($)
broker
Dec. 31, 2023
USD ($)
broker
Dec. 31, 2022
USD ($)
broker
Concentration Risk [Line Items]      
Allowance for estimated uncollectible premium balances receivable $ 17,339 $ 11,997 $ 9,521
Premiums receivable, bad debt expense charges 3,000 2,000 $ 0
Premiums receivable $ 3,169,355 $ 3,067,554  
Reinsurance Recoverable On Unpaid And Paid Losses | Reinsurer Concentration | Ceded Credit Risk, Secured      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 17.00% 14.00%  
Reinsurance Recoverable On Unpaid And Paid Losses | Reinsurer Concentration | AM Best, A- Rating Or Higher      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 81.00% 83.00%  
Reinsurance Recoverable On Unpaid And Paid Losses | Reinsurer Concentration | AM Best, A- Rating Or Lower      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 2.00% 3.00%  
Reinsurance Recoverable On Unpaid And Paid Losses | Reinsurer Concentration | Reinsurer 1      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 12.00% 14.00%  
Reinsurance Recoverable On Unpaid And Paid Losses | Reinsurer Concentration | Reinsurer 2      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 7.00% 9.00%  
Reinsurance Recoverable On Unpaid And Paid Losses | Reinsurer Concentration | Reinsurer 3      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 5.00% 4.00%  
Gross Premiums Written | Customer Concentration      
Concentration Risk [Line Items]      
Concentration risk, number of brokers exceeding threshold | broker 3 3 3
Gross Premiums Written | Customer Concentration | Three Brokers      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 38.00% 38.00% 43.00%
Gross Premiums Written | Customer Concentration | Marsh & McLennan Companies Inc.      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 14.00% 14.00% 17.00%
Gross Premiums Written | Customer Concentration | Aon plc      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 14.00% 15.00% 17.00%
Gross Premiums Written | Customer Concentration | Arthur J. Gallagher & Co.      
Concentration Risk [Line Items]      
Concentration risk, percentage of total 10.00% 9.00% 9.00%
v3.25.0.1
COMMITMENTS AND CONTINGENCIES - Schedule of Allowance for Expected Credit Losses (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Premium Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance $ 11,997 $ 9,521
Increase (decrease) in allowance for expected credit losses 5,342 2,476
Ending balance $ 17,339 $ 11,997
v3.25.0.1
COMMITMENTS AND CONTINGENCIES - Reinsurance Purchase Commitment, Investments and Funds at Lloyd's (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Unrecorded Unconditional Purchase Obligation [Line Items]    
Unfunded commitments related to other investments $ 526,000 $ 502,000
Purchase commitment 0 6,000
Collateral in trust for third-party agreements 2,602,306 2,597,633
Corporate debt    
Unrecorded Unconditional Purchase Obligation [Line Items]    
Purchase commitment 94,000 16,000
CMBS    
Unrecorded Unconditional Purchase Obligation [Line Items]    
Purchase commitment 9,000 10,000
Lloyd's    
Unrecorded Unconditional Purchase Obligation [Line Items]    
Collateral in trust for third-party agreements $ 883,000 $ 893,000
v3.25.0.1
LEASES - Summary of Lease Expense and Related Cash Flows (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Lease cost:      
Operating lease expense $ 17,273 $ 21,499 $ 20,611
Short-term lease expense 781 2,291 813
Sublease income (4,554) (4,531) (3,423)
Total lease expense 13,500 19,259 18,001
Other information:      
Operating cash outflows from operating leases 17,035 20,190 22,932
Right-of-use assets obtained in exchange for new operating lease liabilities $ (3,209)    
Right-of-use assets obtained in exchange for new operating lease liabilities   $ 34,988 $ 6,514
Weighted-average remaining lease term - operating leases 9 years 3 months 18 days 9 years 9 months 18 days 9 years 10 months 24 days
Weighted-average discount rate - operating lease 4.90% 4.40% 4.10%
v3.25.0.1
LEASES - Summary of Maturity and Minimum Lease Payments (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Expected cash flows    
Expected cash flows, year one $ 17,787 $ 17,543
Expected cash flows, year two 15,181 18,122
Expected cash flows, year three 13,026 15,767
Expected cash flows, year four 12,283 13,519
Expected cash flows, year five 12,280 12,691
Later years 62,663 74,852
Discount (26,606) (29,393)
Total discounted operating lease liabilities $ 106,614 $ 123,101
v3.25.0.1
EARNINGS PER COMMON SHARE (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Earnings per common share      
Net income $ 1,081,786 $ 376,292 $ 223,083
Less: Preferred share dividends 30,250 30,250 30,250
Net income available to common shareholders $ 1,051,536 $ 346,042 $ 192,833
Weighted average common shares outstanding (in shares) 84,165 85,142 84,864
Earnings per common share (in dollars per share) $ 12.49 $ 4.06 $ 2.27
Earnings per diluted common share      
Net income available to common shareholders $ 1,051,536 $ 346,042 $ 192,833
Weighted average common shares outstanding (in shares) 84,165 85,142 84,864
Share-based compensation plans (in shares) 1,011 870 805
Weighted average diluted common shares outstanding (in shares) 85,176 86,012 85,669
Earnings per diluted common share (in dollars per share) $ 12.35 $ 4.02 $ 2.25
Weighted average anti-dilutive shares excluded from the dilutive computation (in shares) 192 405 324
v3.25.0.1
SHAREHOLDERS' EQUITY - Summary of Common Shares Issued and Outstanding (Details) - $ / shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Class of Stock [Line Items]      
Authorized share capital, common (in shares) 800,000,000    
Par value per share, common (in usd per share) $ 0.0125    
Common Shares Issued and Outstanding [Roll Forward]      
Shares issued, balance at beginning of year (in shares) 176,580,000    
Total shares issued at end of year (in shares) 176,580,000 176,580,000  
Treasury Shares Issued and Outstanding [Roll Forward]      
Treasury shares, balance at beginning of year (in shares) (91,294,000)    
Total treasury shares at end of year (in shares) (93,596,000) (91,294,000)  
Total shares outstanding (in shares) 82,984,000 85,286,000  
Common shares      
Common Shares Issued and Outstanding [Roll Forward]      
Shares issued, balance at beginning of year (in shares) 176,580,000 176,580,000 176,580,000
Shares issued (in shares) 0 0 0
Total shares issued at end of year (in shares) 176,580,000 176,580,000 176,580,000
Treasury Shares Issued and Outstanding [Roll Forward]      
Treasury shares, balance at beginning of year (in shares) (91,294,000) (91,912,000) (91,806,000)
Shares repurchased (in shares) (3,061,000) (398,000) (897,000)
Shares reissued (in shares) 759,000 1,016,000 791,000
Total treasury shares at end of year (in shares) (93,596,000) (91,294,000) (91,912,000)
Total shares outstanding (in shares) 82,984,000 85,286,000 84,668,000
v3.25.0.1
SHAREHOLDERS' EQUITY - Summary of Share Repurchases (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
May 16, 2024
Dec. 07, 2023
Treasury Shares [Line Items]          
Stock repurchase program, authorized amount         $ 100,000
Common shares          
Treasury Shares [Line Items]          
Stock repurchase program, authorized amount       $ 300,000  
Total shares (in shares) 3,061 398 897    
Total cost $ 215,868 $ 23,596 $ 48,981    
Average price per share (in usd per share) $ 70.53 $ 59.15 $ 54.61    
Common shares | In the open market:          
Treasury Shares [Line Items]          
Total shares (in shares) 2,806 0 634    
Total cost $ 199,943 $ 0 $ 34,987    
Average price per share (in usd per share) $ 71.27 $ 0 $ 55.22    
Common shares | From employees:          
Treasury Shares [Line Items]          
Total shares (in shares) 255 398 263    
Total cost $ 15,925 $ 23,596 $ 13,994    
Average price per share (in usd per share) $ 62.45 $ 59.15 $ 53.13    
v3.25.0.1
SHAREHOLDERS' EQUITY - Preferred Shares Narrative (Details) - Series E 5.50% Preferred Shares
$ / shares in Units, $ in Millions
Nov. 07, 2016
USD ($)
$ / shares
Class of Stock [Line Items]  
Preferred shares, aggregate liquidation value issued | $ $ 550
Preferred shares, dividend rate 5.50%
Preferred shares, par value per share (in usd per share) $ 0.0125
Preferred shares, liquidation preference per share (in usd per share) 2,500
Preferred shares, redemption price per share (in usd per share) $ 2,500
v3.25.0.1
SHAREHOLDERS' EQUITY - Summary of Dividends Declared and Paid (Details) - $ / shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Class of Stock [Line Items]      
Common shares, dividends declared per share (in usd per share) $ 1.76 $ 1.76 $ 1.73
Common shares, dividends paid per share (in usd per share) 1.32 1.32 1.29
Common shares      
Class of Stock [Line Items]      
Dividends paid in year following declaration (in usd per share) 0.44 0.44 0.44
Series E preferred shares      
Class of Stock [Line Items]      
Preferred shares, dividend declared per share (in usd per share) 137.50 137.50 137.50
Preferred shares, dividends paid per share (in usd per share) 103.13 103.13 103.13
Dividends paid in year following declaration (in usd per share) $ 34.38 $ 34.38 $ 34.38
v3.25.0.1
RETIREMENT PLANS (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Retirement Benefits [Abstract]      
Total pension expenses $ 35 $ 35 $ 34
v3.25.0.1
SHARE-BASED COMPENSATION - Narrative (Details)
3 Months Ended 12 Months Ended
May 04, 2023
shares
May 07, 2021
shares
Jun. 30, 2023
d
Mar. 31, 2023
d
Dec. 31, 2024
installment
d
shares
Dec. 31, 2023
d
Dec. 31, 2022
d
May 31, 2017
shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Trading days preceding performance period | d         30 10 10  
Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Trading days preceding performance period | d     30 10        
Restricted Stock Units | Share Settled | Minimum                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period         3 years      
Number of installments | installment         3      
Restricted Stock Units | Share Settled | Maximum                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period         4 years      
Number of installments | installment         4      
Restricted Stock Units | Cash Settled | Minimum                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period         3 years      
Restricted Stock Units | Cash Settled | Maximum                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period         4 years      
Number of installments | installment         4      
Performance Restricted Stock Units                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period         3 years      
Performance Restricted Stock Units | Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period     3 years          
Performance Restricted Stock Units | Tranche One                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period         3 years      
Performance Restricted Stock Units | Tranche One | Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period       1 year        
Vesting percentage (as a percent)       50.00%        
Performance Restricted Stock Units | Tranche Two | Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period       3 years        
Vesting percentage (as a percent)       50.00%        
Performance Restricted Stock Units | Minimum                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (percent)         0.00%      
Performance Restricted Stock Units | Minimum | Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (percent)     0.00%          
Performance Restricted Stock Units | Minimum | Tranche One                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (percent)         0.00%      
Performance Restricted Stock Units | Minimum | Tranche Two                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (percent)       0.00% 0.00%      
Performance Restricted Stock Units | Maximum                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (percent)         200.00%      
Performance Restricted Stock Units | Maximum | Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (percent)     200.00%          
Performance Restricted Stock Units | Maximum | Tranche One                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (percent)         200.00%      
Performance Restricted Stock Units | Maximum | Tranche Two                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (percent)       200.00% 200.00%      
2017 Long Term Equity Compensation Plan                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Maximum number of shares to be issued under the plan (in shares) | shares               3,400,000
Additional share awards granted under the plan (in shares) | shares 1,125,000 1,600,000            
Number of awards available for grant under plan (in shares) | shares         2,473,947      
2017 Long Term Equity Compensation Plan | Restricted Stock Units                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period         2 years      
v3.25.0.1
SHARE-BASED COMPENSATION - Valuation Assumptions (Details) - Performance Restricted Stock Units
3 Months Ended 12 Months Ended
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Expected volatility (as a percent) 30.05% 29.30% 26.00% 36.24% 33.44%
Expected term (in years) 3 years 1 year 3 years 3 years 3 years
Risk-free interest rate (as a percent) 3.39% 4.61% 4.06% 3.79% 1.26%
v3.25.0.1
SHARE-BASED COMPENSATION - Summary of Shares and Cash Settled Awards (Details) - $ / shares
shares in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Performance Restricted Stock Units | Share Settled    
Number of restricted stock units    
Nonvested restricted stock - beginning of year (in shares) 144 330
Granted (in shares) 104 122
Vested (in shares) 0 (88)
Forfeited (in shares) (1) (220)
Nonvested restricted stock - end of year (in shares) 247 144
Weighted average grant date fair value    
Nonvested restricted stock units - beginning of year (in usd per share) $ 65.69 $ 60.01
Granted (in usd per share) 65.77 66.13
Vested (in usd per share) 0 63.88
Forfeited (in usd per share) 65.78 58.15
Nonvested restricted stock units - end of year (in usd per share) $ 65.73 $ 65.69
Restricted Stock Units | Share Settled    
Number of restricted stock units    
Nonvested restricted stock - beginning of year (in shares) 1,855 2,117
Granted (in shares) 748 918
Vested (in shares) (759) (929)
Forfeited (in shares) (202) (251)
Nonvested restricted stock - end of year (in shares) 1,642 1,855
Weighted average grant date fair value    
Nonvested restricted stock units - beginning of year (in usd per share) $ 55.21 $ 53.16
Granted (in usd per share) 60.50 57.53
Vested (in usd per share) 54.65 53.02
Forfeited (in usd per share) 56.66 54.49
Nonvested restricted stock units - end of year (in usd per share) $ 57.73 $ 55.21
Restricted Stock Units | Cash Settled    
Number of restricted stock units    
Nonvested restricted stock - beginning of year (in shares) 0 60
Granted (in shares)   0
Vested (in shares)   (59)
Forfeited (in shares)   (1)
Nonvested restricted stock - end of year (in shares)   0
v3.25.0.1
SHARE-BASED COMPENSATION - Schedule of Additional Information Related to Share-based Compensation (Details) - Restricted Stock Units - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Share based compensation expense $ 42,713 $ 57,729 $ 56,136
Tax benefits associated with share-based compensation expense 8,007 8,819 8,839
Fair value of restricted stock units vested 46,884 64,156 49,792
Unrecognized share-based compensation expense $ 60,192 $ 62,416 $ 74,601
Expected weighted average period associated with the recognition of unrecognized share-based compensation expense 2 years 4 months 24 days 2 years 4 months 24 days 2 years 3 months 18 days
Cash Settled      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Liability for cash-settled restricted stock units $ 0 $ 0 $ 4,792
v3.25.0.1
RELATED PARTY TRANSACTIONS (Details) - USD ($)
12 Months Ended
Feb. 03, 2025
Sep. 22, 2023
Jun. 29, 2021
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Related Party Transaction [Line Items]              
Other investments       $ 930,278,000 $ 949,413,000    
Equity method investments       206,994,000 174,634,000    
Net premiums earned       5,306,235,000 5,083,781,000 $ 5,160,326,000  
Acquisition costs       1,070,551,000 1,000,945,000 1,022,017,000  
Net losses and loss expenses       3,158,487,000 3,393,102,000 3,242,410,000  
Reinsurance recoverable on unpaid claims       6,840,897,000 6,323,083,000 5,831,172,000 $ 5,017,611,000
Reinsurance recoverable on paid losses and loss expenses       546,287,000 575,847,000    
Ceded premiums       3,248,537,000 3,254,200,000 2,951,539,000  
Ceded losses and loss expenses       2,039,000,000 1,754,000,000 1,754,000,000  
Reinsurance recoverable on unpaid and paid losses and loss expenses       7,400,000,000 6,900,000,000    
Insurance and reinsurance balances payable       1,713,798,000 1,792,719,000    
Loan advance       199,045,000 349,842,000 105,822,000  
Loan balance receivable       247,775,000 305,222,000    
T-VIII PubOpps LP ("T8") | Subsequent event              
Related Party Transaction [Line Items]              
Total shares (in shares) 2,234,636            
Total cost $ 200,000,000            
Related Party              
Related Party Transaction [Line Items]              
Other investments       448,000,000 424,000,000    
Related Party | SKY Harbor Capital Management, LLC              
Related Party Transaction [Line Items]              
Income earned       3,000,000 3,000,000 2,000,000  
Related Party | Freedom              
Related Party Transaction [Line Items]              
Income earned       0 1,000,000 2,000,000  
Other investments       3,000,000 17,000,000    
Related Party | Stone Point Trident Fund VIII              
Related Party Transaction [Line Items]              
Income earned       4,000,000 2,000,000 2,000,000  
Other investments       92,000,000 87,000,000    
Related Party | Stone Point Trident VIII Co-Invest              
Related Party Transaction [Line Items]              
Other investments       30,000,000 26,000,000    
Related Party | Trident IX L.P. ("Trident IX")              
Related Party Transaction [Line Items]              
Income earned       3,000,000 1,000,000 1,000,000  
Other investments       39,000,000 24,000,000    
Related Party | Rialto Real Estate IV-Property              
Related Party Transaction [Line Items]              
Other investments       48,000,000 43,000,000    
Related Party | Rialto Real Estate Fund IV-Property              
Related Party Transaction [Line Items]              
Income earned       2,000,000 2,000,000 2,000,000  
Other investments       23,000,000 19,000,000    
Related Party | Stone Point Credit Corporation              
Related Party Transaction [Line Items]              
Income earned       500,000 500,000 300,000  
Other investments       18,000,000 18,000,000    
Related Party | Sound Point Capital Bond              
Related Party Transaction [Line Items]              
Other investments         5,000,000    
Related Party | Gordon Brothers              
Related Party Transaction [Line Items]              
Income earned         100,000 100,000  
Other investments         9,000,000    
Related Party | Eagle Point Credit Management, LLC              
Related Party Transaction [Line Items]              
Other investments       7,000,000 7,000,000    
Related Party | Aspida Holdings, Ltd              
Related Party Transaction [Line Items]              
Income earned       0 0    
Other investments       6,000,000 6,000,000    
Related Party | Monarch Point Re              
Related Party Transaction [Line Items]              
Income earned       1,000,000 100,000    
Equity method investments       43,000,000 22,000,000    
Net premiums earned   $ 119,000,000          
Acquisition costs   33,000,000          
Net losses and loss expenses   $ 7,000,000          
Reinsurance recoverable on unpaid claims         76,000,000    
Reinsurance recoverable on paid losses and loss expenses         4,000,000    
Ceded premiums       323,000,000 287,000,000    
Ceded losses and loss expenses       214,000,000 37,000,000    
Reinsurance recoverable on unpaid and paid losses and loss expenses       246,000,000 37,000,000    
Insurance and reinsurance balances payable       226,000,000 166,000,000    
Related Party | Harrington Re              
Related Party Transaction [Line Items]              
Ceded premiums       218,000,000 298,000,000 324,000,000  
Ceded losses and loss expenses       197,000,000 229,000,000 234,000,000  
Reinsurance recoverable on unpaid and paid losses and loss expenses       884,000,000 933,000,000    
Insurance and reinsurance balances payable       181,000,000 219,000,000    
Related Party | Stone Point Credit, LLC.              
Related Party Transaction [Line Items]              
Other commitment       60,000,000      
Related Party | Stone Point Trident X LP              
Related Party Transaction [Line Items]              
Other commitment       25,000,000      
Stone Pointe Credit Corporation Bonds | Related Party | Stone Point Credit Corporation              
Related Party Transaction [Line Items]              
Other investments       18,000,000 18,000,000    
Stone Point Credit Corporation Bonds, Earned Income | Related Party | Stone Point Credit Corporation              
Related Party Transaction [Line Items]              
Income earned       1,000,000 1,000,000 $ 600,000  
Eagle Point Credit Management Loan, Earned Income | Related Party | Eagle Point Credit Management, LLC              
Related Party Transaction [Line Items]              
Income earned       700,000 500,000    
Loan Agreement With Monarch Point Re | Related Party | Monarch Point Re              
Related Party Transaction [Line Items]              
Other commitment       0 16,000,000    
Loan advance       253,000,000 297,000,000    
Non-cash repayment of advance       236,000,000 72,000,000    
Loan balance receivable       243,000,000 225,000,000    
Interest received in advance       $ 7,000,000 $ 9,000,000    
Loan Agreement With Monarch Point Re | Related Party | Monarch Point Re | Minimum              
Related Party Transaction [Line Items]              
Related party transaction floating rate (as a percent)       4.70% 5.70%    
Loan Agreement With Monarch Point Re | Related Party | Monarch Point Re | Maximum              
Related Party Transaction [Line Items]              
Related party transaction floating rate (as a percent)       5.50% 5.90%    
Investment In Related Party | Senior Unsecured Notes Due 2031              
Related Party Transaction [Line Items]              
Other investments     $ 10,000,000        
Related party transaction floating rate (as a percent)     7.25%        
Stone Point Group | Related Party | Pantheon              
Related Party Transaction [Line Items]              
Percentage ownership by related parties       14.50%      
Stone Point Trident V Funds | Enstar Group Limited              
Related Party Transaction [Line Items]              
Indirectly held ownership interest       9.50%      
v3.25.0.1
REORGANIZATION EXPENSES (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Restructuring and Related Activities [Abstract]      
Reorganization expenses $ 26,312 $ 28,997 $ 31,426
v3.25.0.1
INCOME TAXES - Summary of Income Tax Expense and Net Tax Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income tax expense [Line Items]      
Total income tax expense (benefit) $ (55,595) $ 26,316 $ 22,037
Net current tax receivables 42,991 78,570 46,704
Net deferred tax assets (liabilities) 278,474 72,850 108,220
Net tax assets 321,465 151,420 154,924
U.S.      
Income tax expense [Line Items]      
Current income tax expense (benefit) 84,255 12,021 11,491
Deferred income tax expense (benefit) 716 (24,042) (8,147)
Europe      
Income tax expense [Line Items]      
Current income tax expense (benefit) 19,260 32,386 2,366
Deferred income tax expense (benefit) 7,290 18,932 16,474
Bermuda      
Income tax expense [Line Items]      
Current income tax expense (benefit) 3,425 291 (147)
Deferred income tax expense (benefit) $ (170,541) $ (13,272) $ 0
v3.25.0.1
INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:      
Discounting of net reserves for losses and loss expenses $ 66,338 $ 62,316  
Unearned premiums 62,656 54,104  
Net unrealized investments losses 36,536 54,395  
Operating and capital loss carryforwards 75,864 100,907  
Accruals not currently deductible 36,253 36,407  
Tax credits 2,414 11,602  
Bermuda economic transition adjustment 176,923 0  
Other deferred tax assets 3,681 4,149  
Deferred tax assets before valuation allowance 460,665 323,880  
Valuation allowance (19,829) (38,711)  
Deferred tax assets net of valuation allowance 440,836 285,169  
Deferred tax liabilities:      
Deferred acquisition costs (35,401) (27,109)  
Other investment adjustments and impairments (7,933) (7,173)  
Intangible assets (47,355) (49,486)  
Depreciation and amortization (7,586) (1,140)  
Equalization reserves (2,347) (2,726)  
Acquisition adjustments (1) 0 (79,466)  
Lloyd’s deferred year of account results (51,770) (38,194)  
Other deferred tax liabilities (9,970) (7,025)  
Deferred tax liabilities (162,362) (212,319)  
Net deferred tax assets (liabilities) $ 278,474 $ 72,850 $ 108,220
v3.25.0.1
INCOME TAXES - Summary of Operating and Capital Loss Carryforwards and Tax Credits (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Singapore    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Operating loss carryforwards $ 91,924 $ 70,815
U.K.    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Operating loss carryforwards 216,928 293,533
Tax credits 504 2,605
U.K. | Capital loss carryforward    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Capital loss carryforwards 93 0
Ireland    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Operating loss carryforwards 27 78,154
Tax credits 333 6,922
Ireland | Capital loss carryforward    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Capital loss carryforwards 1,372 716
Switzerland    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Operating loss carryforwards 68,573 123,453
U.S.    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Tax credits 1,577 2,074
U.S. | Capital loss carryforward    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Capital loss carryforwards $ 59,434 $ 0
v3.25.0.1
INCOME TAXES - Summary of Valuation Allowance (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Valuation allowance - beginning of year $ 38,711  
Change in valuation allowance (19,000) $ (21,000)
Valuation allowance - end of year 19,829 38,711
Income Tax Expense    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Valuation allowance - beginning of year 31,688 39,782
Valuation allowance - end of year 17,221 31,688
Operating loss carryforwards    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Change in valuation allowance (6,572) (8,713)
Foreign tax credit    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Change in valuation allowance (6,589) 4,184
U.K. branch assets and other foreign rate differentials    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Change in valuation allowance (1,567) (3,565)
Capital loss carryforwards and impaired investments    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Change in valuation allowance 261 0
Accumulated Other Comprehensive Income (Loss)    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Valuation allowance - beginning of year 7,023 20,287
Valuation allowance - end of year 2,608 7,023
Change in investment - related items    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Change in valuation allowance $ (4,415) $ (13,264)
v3.25.0.1
INCOME TAXES - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Valuation allowance movement [Line Items]    
Bermuda economic transition adjustment $ 176,923,000 $ 0
Increase in (release of) valuation allowance (19,000,000) (21,000,000)
Unrecognized tax benefits 0 0
Ireland    
Valuation allowance movement [Line Items]    
Increase in (release of) valuation allowance (13,000,000) (25,000,000)
Ireland | Foreign Tax Credits    
Valuation allowance movement [Line Items]    
Increase in (release of) valuation allowance (7,000,000) 6,000,000
U.S.    
Valuation allowance movement [Line Items]    
Deferred tax assets for unrealized losses on fixed maturity securities 19,000,000 41,000,000
U.S. | Foreign Tax Credits    
Valuation allowance movement [Line Items]    
Increase in (release of) valuation allowance   (2,000,000)
Office of the Tax Commissioner, Bermuda    
Valuation allowance movement [Line Items]    
Deferred tax assets for unrealized losses on fixed maturity securities 17,000,000 13,000,000
Other Comprehensive Income | Ireland    
Valuation allowance movement [Line Items]    
Increase in (release of) valuation allowance (5,000,000) (13,000,000)
Net income (loss) | Ireland    
Valuation allowance movement [Line Items]    
Increase in (release of) valuation allowance $ (8,000,000) $ (12,000,000)
v3.25.0.1
INCOME TAXES - Summary of Effective Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income (loss) before income taxes        
Bermuda (domestic) $ 323,688 $ 213,539 $ 236,781  
Foreign 702,503 189,067 8,340  
 Total income before income taxes $ 1,026,191 $ 402,606 $ 245,121  
Reconciliation of effective tax rate (% of income before income taxes)        
Expected tax rate 0.00% 0.00% 0.00%  
Valuation allowance (1.40%) (2.00%) 9.50%  
Prior year adjustments (1.50%) 1.30% (0.30%)  
Incremental branch taxes 1.10% 0.90% (0.40%)  
Change in enacted tax rate (1.90%) (3.30%) (2.20%)  
Bermuda economic transition adjustment (17.20%) 0.00% 0.00%  
Change in unrealized investment gain/(loss) 0.60% 0.00% 0.00%  
Withholding tax 0.30% 0.00% 0.00%  
Other 0.20% 0.20% 0.30%  
Actual tax rate (5.40%) 6.50% 9.00%  
U.S.        
Reconciliation of effective tax rate (% of income before income taxes)        
Foreign taxes at local expected rates 8.40% (2.50%) 0.20%  
Europe        
Reconciliation of effective tax rate (% of income before income taxes)        
Foreign taxes at local expected rates 6.00% 11.90% 1.90%  
United Kingdom        
Reconciliation of effective tax rate (% of income before income taxes)        
Expected tax rate     25.00% 19.00%
Belgium        
Reconciliation of effective tax rate (% of income before income taxes)        
Expected tax rate     25.00% 30.00%
v3.25.0.1
OTHER COMPREHENSIVE INCOME (LOSS) - Summary of Tax Effects Allocated to Each Component of Other Comprehensive Income (Loss) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Before tax amount      
Unrealized gains (losses) arising during the year, net of reclassification adjustment $ 125,742 $ 448,477 $ (909,150)
Foreign currency translation adjustment (23,763) (1,572) (10,986)
Total other comprehensive income (loss), net of tax 101,979 446,905 (920,136)
Income tax (expense) benefit      
Unrealized gains (losses) arising during the year, net of reclassification adjustment (3,700) (52,441) 103,300
Foreign currency translation adjustment 0 0 0
Total other comprehensive income (loss), net of tax (3,700) (52,441) 103,300
Net of tax amount      
Unrealized gains (losses) arising during the year, net of reclassification adjustment 122,042 396,036 (805,850)
Foreign currency translation adjustment (23,763) (1,572) (10,986)
Total other comprehensive income (loss), net of tax 98,279 394,464 (816,836)
Available for sale investments      
Before tax amount      
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss) 170,984 142,324 335,294
Income tax (expense) benefit      
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss) (15,664) (13,811) (30,369)
Net of tax amount      
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss) 155,320 128,513 304,925
Unrealized gains (losses) arising during the year, net of reclassification adjustment 122,042 396,036 (805,850)
Available for sale investments | Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized      
Before tax amount      
Unrealized gains (losses) arising during the period (44,964) 294,933 (1,171,381)
Income tax (expense) benefit      
Unrealized gains (losses) arising during the period 11,934 (36,993) 127,756
Net of tax amount      
Unrealized gains (losses) arising during the period (33,030) 257,940 (1,043,625)
Available for sale investments | Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has been recognized      
Before tax amount      
Unrealized gains (losses) arising during the period (278) 11,220 (73,063)
Income tax (expense) benefit      
Unrealized gains (losses) arising during the period 30 (1,637) 5,913
Net of tax amount      
Unrealized gains (losses) arising during the period $ (248) $ 9,583 $ (67,150)
v3.25.0.1
OTHER COMPREHENSIVE INCOME (LOSS) - Summary of Reclassifications Out of AOCI Into Net Income Available to Common Shareholders (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Reclassification out of accumulated comprehensive income into net income available to common shareholders [Line Items]      
Impairment losses $ (408) $ (12,757) $ (12,568)
Income before income taxes and interest in income of equity method investments 1,008,238 398,445 243,125
Income tax (expense) benefit 55,595 (26,316) (22,037)
Net income 1,081,786 376,292 223,083
Reclassification out of Accumulated Other Comprehensive Income | Unrealized gains (losses) on available for sale investments      
Reclassification out of accumulated comprehensive income into net income available to common shareholders [Line Items]      
Other realized and unrealized investment gains (losses) (170,576) (129,567) (322,726)
Impairment losses (408) (12,757) (12,568)
Income before income taxes and interest in income of equity method investments (170,984) (142,324) (335,294)
Income tax (expense) benefit 15,664 13,811 30,369
Net income $ (155,320) $ (128,513) $ (304,925)
v3.25.0.1
STATUTORY FINANCIAL INFORMATION (Details)
12 Months Ended
Jan. 01, 2025
Dec. 31, 2024
USD ($)
director
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Statutory Financial Information [Line Items]        
Statutory net income   $ 1,000,000,000.0 $ 471,000,000 $ 134,000,000
Axis Corporate Capital UK Limited        
Statutory Financial Information [Line Items]        
Capital support, percentage   70.00%    
Axis Corporate Capital UK Limited | Syndicate 1686        
Statutory Financial Information [Line Items]        
Capital support, percentage   70.00%    
Axis Corporate Capital UK Limited II        
Statutory Financial Information [Line Items]        
Capital support, percentage   30.00%    
Axis Corporate Capital UK Limited II | Syndicate 1686        
Statutory Financial Information [Line Items]        
Capital support, percentage   30.00%    
Axis Corporate Capital UK Limited II | Syndicate 2050        
Statutory Financial Information [Line Items]        
Capital support, percentage   100.00%    
Axis Corporate Capital UK Limited II | Forecast        
Statutory Financial Information [Line Items]        
Capital support, percentage 100.00%      
Axis Corporate Capital UK Limited II | Forecast | Syndicate 1686        
Statutory Financial Information [Line Items]        
Capital support, percentage 100.00%      
Axis Corporate Capital UK Limited | Fixed maturities and short-term investments | Asset Pledged as Collateral        
Statutory Financial Information [Line Items]        
Financial instruments, as collateral, at fair value   $ 328,000,000 587,000,000  
Axis Corporate Capital UK Limited | Cash | Asset Pledged as Collateral        
Statutory Financial Information [Line Items]        
Financial instruments, as collateral, at fair value   4,000,000 13,000,000  
Axis Corporate Capital UK II Limited | Fixed maturities and short-term investments | Asset Pledged as Collateral        
Statutory Financial Information [Line Items]        
Financial instruments, as collateral, at fair value   424,000,000 261,000,000  
Axis Corporate Capital UK II Limited | Cash | Asset Pledged as Collateral        
Statutory Financial Information [Line Items]        
Financial instruments, as collateral, at fair value   99,000,000 6,000,000  
Axis Corporate Capital UK II Limited | Equity securities | Asset Pledged as Collateral        
Statutory Financial Information [Line Items]        
Financial instruments, as collateral, at fair value   27,000,000 27,000,000  
Bermuda        
Statutory Financial Information [Line Items]        
Required statutory capital and surplus   1,982,025,000 1,269,943,000  
Available statutory capital and surplus   4,475,219,000 3,170,556,000  
Minimum solvency margin amount   $ 100,000,000    
Minimum solvency margin percentage of net written premiums   50.00%    
Minimum solvency margin percentage of net reserves   15.00%    
Minimum solvency margin percentage of ECR   25.00%    
Limit - prior year's total statutory capital surplus (Bermuda)   25.00%    
Number of directors required to sign affidavits in order to pay dividend/distribution greater than 25% of prior year statutory capital and surplus | director   2    
Maximum dividend/distribution payable without regulatory approval   $ 958,000,000 730,000,000  
Ireland        
Statutory Financial Information [Line Items]        
Required statutory capital and surplus   733,689,000 755,076,000  
Available statutory capital and surplus   1,197,127,000 1,160,932,000  
Maximum dividend/distribution payable with regulatory approval   97,000,000 28,000,000  
U.S.        
Statutory Financial Information [Line Items]        
Required statutory capital and surplus   675,672,000 739,829,000  
Available statutory capital and surplus   2,483,658,000 2,187,371,000  
Maximum dividend/distribution payable without regulatory approval   $ 344,000,000 $ 181,000,000  
Maximum dividend limit - percentage of total statutory capital and surplus   10.00%    
v3.25.0.1
SUBSEQUENT EVENTS (Details) - USD ($)
Feb. 19, 2025
Dec. 07, 2023
Subsequent Event [Line Items]    
Stock repurchase program, authorized amount   $ 100,000,000
Subsequent event    
Subsequent Event [Line Items]    
Stock repurchase program, authorized amount $ 400,000,000  
v3.25.0.1
SCHEDULE I - SUMMARY OF INVESTMENTS - OTHER THAN INVESTMENTS IN RELATED PARTIES (Details)
$ in Thousands
Dec. 31, 2024
USD ($)
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value $ 14,587,300
Amount shown on the balance sheet 15,042,062
Fixed maturities  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 12,419,905
Fair value 12,152,753
Amount shown on the balance sheet 12,152,753
Fixed maturities | U.S. government and agency  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 2,830,111
Fair value 2,802,986
Amount shown on the balance sheet 2,802,986
Fixed maturities | Non-U.S. government  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 753,315
Fair value 729,939
Amount shown on the balance sheet 729,939
Fixed maturities | Corporate debt  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 4,941,510
Fair value 4,842,190
Amount shown on the balance sheet 4,842,190
Fixed maturities | Agency RMBS  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 1,245,681
Fair value 1,184,845
Amount shown on the balance sheet 1,184,845
Fixed maturities | CMBS  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 852,534
Fair value 819,608
Amount shown on the balance sheet 819,608
Fixed maturities | Non-agency RMBS  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 132,116
Fair value 122,536
Amount shown on the balance sheet 122,536
Fixed maturities | ABS  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 1,547,350
Fair value 1,539,832
Amount shown on the balance sheet 1,539,832
Fixed maturities | Municipals  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 117,288
Fair value 110,817
Amount shown on the balance sheet 110,817
Fixed maturities, held to maturity, at amortized cost  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 443,400
Fair value 436,751
Amount shown on the balance sheet 443,400
Fixed maturities, held to maturity, at amortized cost | Corporate debt  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 122,706
Fair value 115,617
Amount shown on the balance sheet 122,706
Fixed maturities, held to maturity, at amortized cost | ABS  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 320,694
Fair value 321,134
Amount shown on the balance sheet 320,694
Mortgage loans  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value 505,697
Amount shown on the balance sheet 505,697
Short-term investments  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value 223,666
Amount shown on the balance sheet 223,666
Equity securities  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value 579,274
Amount shown on the balance sheet 579,274
Other investments, at fair value  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value 689,159
Amount shown on the balance sheet 930,278
Equity method investments  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value 0
Amount shown on the balance sheet $ 206,994
v3.25.0.1
SCHEDULE II - CONDENSED BALANCE SHEETS (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Assets      
Cash and cash equivalents $ 2,143,471 $ 953,476  
Other assets 695,794 456,385  
Total assets 32,520,293 30,250,672  
Liabilities      
Other liabilities 528,421 464,439  
Total liabilities 26,430,914 24,987,476  
Shareholders’ equity      
Preferred shares 550,000 550,000  
Common shares (shares issued 2024: 176,580; 2023: 176,580 shares outstanding 2024: 82,984; 2023: 85,286) 2,206 2,206  
Additional paid-in capital 2,394,063 2,383,030  
Accumulated other comprehensive income (loss) (267,557) (365,836)  
Retained earnings 7,341,569 6,440,528  
Treasury shares, at cost (2024: 93,596; 2023: 91,294) (3,930,902) (3,746,732)  
Total shareholders’ equity 6,089,379 5,263,196 $ 4,639,910
Total liabilities and shareholders’ equity 32,520,293 30,250,672  
AXIS Capital Holdings Limited      
Assets      
Investments in subsidiaries 6,209,792 5,415,302  
Cash and cash equivalents 3,768 412  
Other assets 4,465 4,751  
Total assets 6,218,025 5,420,465  
Liabilities      
Dividends payable 50,478 51,749  
Other liabilities 7,985 16,090  
Total liabilities 128,646 157,269  
Shareholders’ equity      
Preferred shares 550,000 550,000  
Common shares (shares issued 2024: 176,580; 2023: 176,580 shares outstanding 2024: 82,984; 2023: 85,286) 2,206 2,206  
Additional paid-in capital 2,394,063 2,383,030  
Accumulated other comprehensive income (loss) (267,557) (365,836)  
Retained earnings 7,341,569 6,440,528  
Treasury shares, at cost (2024: 93,596; 2023: 91,294) (3,930,902) (3,746,732)  
Total shareholders’ equity 6,089,379 5,263,196  
Total liabilities and shareholders’ equity 6,218,025 5,420,465  
AXIS Capital Holdings Limited | Affiliate      
Liabilities      
Intercompany payable $ 70,183 $ 89,430  
v3.25.0.1
SCHEDULE II - CONDENSED BALANCE SHEETS - Additional Information (Details) - shares
shares in Thousands
Dec. 31, 2024
Dec. 31, 2023
Condensed Financial Information of Parent Company [Line Items]    
Common shares, shares issued (in shares) 176,580 176,580
Common shares, shares outstanding (in shares) 82,984 85,286
Treasury shares (in shares) 93,596 91,294
AXIS Capital Holdings Limited    
Condensed Financial Information of Parent Company [Line Items]    
Common shares, shares issued (in shares) 176,580 176,580
Common shares, shares outstanding (in shares) 82,984 85,286
Treasury shares (in shares) 93,596 91,294
v3.25.0.1
SCHEDULE II - CONDENSED BALANCE SHEETS - Footnotes (Details) - USD ($)
Dec. 31, 2024
Dec. 10, 2019
Jun. 19, 2019
Dec. 06, 2017
Mar. 13, 2014
Senior Notes | 5.150% Senior Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal         $ 250,000,000
Interest rate (percent)         5.15%
Senior Notes | 4.000% Senior Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal       $ 350,000,000  
Interest rate (percent)       4.00%  
Senior Notes | 3.900% Senior Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal     $ 300,000,000    
Interest rate (percent)     3.90%    
Junior Subordinated Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal   $ 425,000,000      
Interest rate (percent)   4.90%      
AXIS Specialty Finance LLC | Junior Subordinated Notes          
Condensed Financial Information of Parent Company [Line Items]          
Interest rate (percent)   4.90%      
Subsidiary Issuer | AXIS Specialty Finance PLC          
Condensed Financial Information of Parent Company [Line Items]          
Percentage ownership in subsidiary (percent) 100.00%     100.00% 100.00%
Subsidiary Issuer | AXIS Specialty Finance LLC          
Condensed Financial Information of Parent Company [Line Items]          
Percentage ownership in subsidiary (percent) 100.00%   100.00%    
Full and Unconditional Guarantee of Debt | Subsidiary Issuer | AXIS Specialty Finance PLC | Senior Notes | 5.150% Senior Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal $ 250,000,000        
Interest rate (percent) 5.15%        
Full and Unconditional Guarantee of Debt | Subsidiary Issuer | AXIS Specialty Finance PLC | Senior Notes | 4.000% Senior Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal $ 350,000,000        
Interest rate (percent) 4.00%        
Full and Unconditional Guarantee of Debt | Subsidiary Issuer | AXIS Specialty Finance LLC | Senior Notes | 3.900% Senior Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal $ 300,000,000        
Interest rate (percent) 3.90%        
Full and Unconditional Guarantee of Debt | Subsidiary Issuer | AXIS Specialty Finance LLC | Junior Subordinated Notes | 2010 AXIS Specialty Finance LLC Senior Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal $ 425,000,000        
Interest rate (percent) 4.90%        
v3.25.0.1
SCHEDULE II - CONDENSED STATEMENTS OF OPERATIONS (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Revenues      
Total revenues $ 5,957,651 $ 5,643,388 $ 5,135,439
Expenses      
Net income 1,081,786 376,292 223,083
Preferred share dividends 30,250 30,250 30,250
Net income available to common shareholders 1,051,536 346,042 192,833
Comprehensive income (loss) 1,180,065 770,756 (593,753)
AXIS Capital Holdings Limited      
Revenues      
Net investment income 0 0 0
Total revenues 0 0 0
Expenses      
General and administrative expenses 52,599 52,334 60,252
Total expenses 52,599 52,334 60,252
Income (loss) before equity in net income of subsidiaries (52,599) (52,334) (60,252)
Equity in net income of subsidiaries 1,134,385 428,626 283,335
Net income 1,081,786 376,292 223,083
Preferred share dividends 30,250 30,250 30,250
Net income available to common shareholders 1,051,536 346,042 192,833
Comprehensive income (loss) $ 1,180,065 $ 770,756 $ (593,753)
v3.25.0.1
SCHEDULE II - CONDENSED STATEMENTS OF CASH FLOWS (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities:      
Net income $ 1,081,786 $ 376,292 $ 223,083
Adjustments to reconcile net income to net cash provided by operating activities:      
Other items (157,048) (45,881) (45,848)
Share-based compensation expense, net of cash payments 42,731 54,120 48,494
Net cash provided by operating activities 1,844,813 1,255,559 798,038
Cash flows from financing activities:      
Taxes paid on withholding shares (15,925) (23,596) (13,994)
Dividends paid - common shares (151,765) (153,775) (149,341)
Repurchase of common shares - open market (199,944) 0 (34,987)
Dividends paid - preferred shares (30,250) (30,250) (30,250)
Net cash used in financing activities (417,294) (202,371) (149,622)
Increase (decrease) in cash, cash equivalents and restricted cash 1,679,636 209,332 (143,037)
Cash, cash equivalents and restricted cash - beginning of year 1,383,985 1,174,653 1,317,690
Cash, cash equivalents and restricted cash - end of year 3,063,621 1,383,985 1,174,653
AXIS Capital Holdings Limited      
Cash flows from operating activities:      
Net income 1,081,786 376,292 223,083
Adjustments to reconcile net income to net cash provided by operating activities:      
Equity in income loss of subsidiaries (1,134,385) (428,626) (283,335)
Change in intercompany payable (19,247) (136,059) 32,871
Dividends received from subsidiaries 459,000 375,000 225,000
Other items (28,645) (34,626) (17,140)
Share-based compensation expense, net of cash payments 42,731 54,119 48,494
Net cash provided by operating activities 401,240 206,100 228,973
Cash flows from financing activities:      
Taxes paid on withholding shares (15,925) (23,595) (13,994)
Dividends paid - common shares (151,765) (153,775) (149,341)
Repurchase of common shares - open market (199,944) 0 (34,987)
Dividends paid - preferred shares (30,250) (30,250) (30,250)
Net cash used in financing activities (397,884) (207,620) (228,572)
Increase (decrease) in cash, cash equivalents and restricted cash 3,356 (1,520) 401
Cash, cash equivalents and restricted cash - beginning of year 412 1,932 1,531
Cash, cash equivalents and restricted cash - end of year $ 3,768 $ 412 $ 1,932
v3.25.0.1
SCHEDULE III - SUPPLEMENTARY INSURANCE INFORMATION (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Supplementary Insurance Information [Line Items]      
Deferred acquisition costs $ 524,837 $ 450,950 $ 473,569
Reserve for losses and loss expenses 17,218,929 16,434,018 15,168,863
Unearned premiums 5,211,865 4,747,602 4,361,447
Net premiums earned 5,306,235 5,083,781 5,160,326
Net investment income 759,229 611,742 418,829
Net losses and loss expenses 3,158,487 3,393,102 3,242,410
Acquisition costs 1,070,551 1,000,945 1,022,017
Other operating expenses 666,202 684,446 680,343
Net premiums written 5,757,351 5,102,325 5,263,056
Operating Segments | Insurance      
Supplementary Insurance Information [Line Items]      
Deferred acquisition costs 343,476 298,249 249,407
Reserve for losses and loss expenses 10,499,703 9,507,409 8,381,593
Unearned premiums 3,859,162 3,507,519 3,077,628
Net premiums earned 3,926,036 3,461,700 3,134,155
Net investment income 0 0 0
Net losses and loss expenses 2,245,420 2,080,001 1,785,854
Acquisition costs 766,915 648,463 577,838
Other operating expenses 485,929 472,094 443,704
Net premiums written 4,250,545 3,758,720 3,377,906
Operating Segments | Reinsurance      
Supplementary Insurance Information [Line Items]      
Deferred acquisition costs 181,361 152,701 224,162
Reserve for losses and loss expenses 6,719,226 6,926,609 6,787,270
Unearned premiums 1,352,703 1,240,083 1,283,819
Net premiums earned 1,380,199 1,622,081 2,026,171
Net investment income 0 0 0
Net losses and loss expenses 913,067 1,313,101 1,456,556
Acquisition costs 303,636 352,482 444,179
Other operating expenses 50,513 79,373 106,585
Net premiums written 1,506,806 1,343,605 1,885,150
Corporate      
Supplementary Insurance Information [Line Items]      
Deferred acquisition costs 0 0 0
Reserve for losses and loss expenses 0 0 0
Unearned premiums 0 0 0
Net premiums earned 0 0 0
Net investment income 759,229 611,742 418,829
Net losses and loss expenses 0 0 0
Acquisition costs 0 0 0
Other operating expenses 129,760 132,979 130,054
Net premiums written $ 0 $ 0 $ 0
v3.25.0.1
SCHEDULE IV - SUPPLEMENTARY REINSURANCE INFORMATION (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Supplementary Insurance Information [Line Items]      
GROSS AMOUNT $ 6,034,355 $ 5,535,889 $ 5,102,958
CEDED TO OTHER COMPANIES 3,248,537 3,254,200 2,951,539
ASSUMED FROM OTHER COMPANIES 2,971,533 2,820,636 3,111,637
NET AMOUNT $ 5,757,351 $ 5,102,325 $ 5,263,056
PERCENTAGE OF AMOUNT ASSUMED TO NET 51.60% 55.30% 59.10%
Property and Casualty      
Supplementary Insurance Information [Line Items]      
GROSS AMOUNT $ 5,596,538 $ 5,223,919 $ 4,858,629
CEDED TO OTHER COMPANIES 3,085,338 3,161,438 2,900,300
ASSUMED FROM OTHER COMPANIES 2,522,244 2,402,378 2,685,677
NET AMOUNT $ 5,033,444 $ 4,464,859 $ 4,644,006
PERCENTAGE OF AMOUNT ASSUMED TO NET 50.10% 53.80% 57.80%
Accident and health      
Supplementary Insurance Information [Line Items]      
GROSS AMOUNT $ 437,817 $ 311,970 $ 244,329
CEDED TO OTHER COMPANIES 163,199 92,762 51,239
ASSUMED FROM OTHER COMPANIES 449,289 418,258 425,960
NET AMOUNT $ 723,907 $ 637,466 $ 619,050
PERCENTAGE OF AMOUNT ASSUMED TO NET 62.10% 65.60% 68.80%