AXIS CAPITAL HOLDINGS LTD, 10-K filed on 2/27/2026
Annual Report
v3.25.4
COVER - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2025
Feb. 23, 2026
Jun. 30, 2025
Document Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
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 29 Richmond Road    
Entity Address, Address Line Two 3rd Flr    
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     $ 8.1
Entity Common Stock, Shares Outstanding   73,965,939  
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 14, 2026 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, 2025.
   
Amendment Flag false    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Central Index Key 0001214816    
Common shares      
Document Information [Line Items]      
Title of 12(b) Security Common shares, par value $0.0125 per share    
Trading Symbol AXS    
Security Exchange Name NYSE    
Depositary shares, each representing a 1/100th interest in a 5.50% Series E preferred share      
Document Information [Line Items]      
Title of 12(b) Security Depositary shares, each representing a 1/100th interest in a 5.50% Series E preferred share    
Trading Symbol AXS PRE    
Security Exchange Name NYSE    
v3.25.4
AUDIT INFORMATION
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Firm ID 5230
Auditor Name Deloitte Ltd.
Auditor Location Hamilton, Bermuda
v3.25.4
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Investments:    
Fixed maturities, available for sale, at fair value (Amortized cost 2025: $12,937,728; 2024: $12,419,905 Allowance for expected credit losses 2025: $1,836; 2024: $3,938) $ 13,018,027 $ 12,152,753
Fixed maturities, held to maturity, at amortized cost (Fair value 2025: $395,942; 2024: $436,751 Allowance for expected credit losses 2025: $nil; 2024: $nil) 397,430 443,400
Equity securities, at fair value (Cost 2025: $581,275; 2024: $520,743) 707,569 579,274
Mortgage loans, held for investment, at fair value (Allowance for expected credit losses 2025: $29,742; 2024: $23,378) 356,840 505,697
Other investments, at fair value 1,027,798 930,278
Equity method investments 227,181 206,994
Short-term investments, at fair value 20,298 223,666
Total investments 15,755,143 15,042,062
Cash and cash equivalents 820,252 2,143,471
Restricted cash and cash equivalents 500,933 920,150
Accrued interest receivable 116,252 114,012
Insurance and reinsurance premium balances receivable (Allowance for expected credit losses 2025: $15,821; 2024: $17,339) 3,244,661 2,826,942
Reinsurance recoverable on unpaid losses and loss expenses (Allowance for expected credit losses 2025: $40,340; 2024: $43,445) 8,951,763 6,840,897
Reinsurance recoverable on paid losses and loss expenses 673,765 546,287
Deferred acquisition costs 801,778 685,853
Prepaid reinsurance premiums 2,139,294 1,936,979
Receivable for investments sold 12,806 3,693
Goodwill 66,498 66,498
Intangible assets 166,050 175,967
Operating lease right-of-use assets 93,900 92,516
Loan advances made 231,542 247,775
Other assets 887,289 1,038,207
Total assets 34,461,926 32,681,309
Liabilities    
Reserve for losses and loss expenses 18,122,256 17,218,929
Unearned premiums 5,825,698 5,211,865
Insurance and reinsurance balances payable 1,882,021 1,713,798
Debt 1,316,710 1,315,179
Federal Home Loan Bank advances 66,380 66,380
Payable for investments purchased 36,982 269,728
Operating lease liabilities 110,095 106,614
Other liabilities 745,349 689,437
Total liabilities 28,105,491 26,591,930
Commitments and Contingencies
Shareholders' equity    
Preferred shares 550,000 550,000
Common shares (shares issued 2025: 176,580; 2024: 176,580 shares outstanding 2025: 74,135; 2024: 82,984) 2,206 2,206
Additional paid-in capital 2,405,792 2,394,063
Accumulated other comprehensive income (loss) 28,431 (267,557)
Retained earnings 8,181,699 7,341,569
Treasury shares, at cost (2025: 102,445; 2024: 93,596) (4,811,693) (3,930,902)
Total shareholders’ equity 6,356,435 6,089,379
Total liabilities and shareholders’ equity $ 34,461,926 $ 32,681,309
v3.25.4
CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
shares in Thousands, $ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Financial Position [Abstract]        
Fixed maturities, available for sale, amortized cost $ 12,937,728 $ 12,419,905    
Fixed maturities, available for sale, allowance for credit loss 1,836 3,938 $ 10,759 $ 11,733
Fixed maturities, held to maturity, fair value 395,942 436,751    
Fixed maturities, held to maturity, allowance for credit loss 0 0    
Equity securities, cost 581,275 520,743    
Allowance for expected credit losses 29,742 23,378 6,220 $ 0
Allowance for credit losses on premium balances receivable 15,821 17,339 11,997  
Allowance for credit losses on reinsurance recoverable for unpaid losses and loss expenses $ 40,340 $ 43,445 $ 36,611  
Common shares, shares issued (in shares) 176,580 176,580    
Common shares, shares outstanding (in shares) 74,135 82,984    
Treasury shares (in shares) 102,445 93,596    
v3.25.4
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues      
Net premiums earned $ 5,714,609 $ 5,306,235 $ 5,083,781
Net investment income 766,903 759,229 611,742
Other insurance related income 23,216 30,721 22,495
Net investment gains (losses):      
Increase in allowance for expected credit losses (4,261) (10,338) (5,246)
Impairment losses (2,268) (408) (12,757)
Other realized and unrealized investment gains (losses) 65,479 (127,788) (56,627)
Total net investment gains (losses) 58,950 (138,534) (74,630)
Total revenues 6,563,678 5,957,651 5,643,388
Expenses      
Net losses and loss expenses 3,288,541 3,158,487 3,393,102
Acquisition costs 1,136,469 1,070,551 1,000,945
General and administrative expenses 703,931 666,202 684,446
Foreign exchange losses (gains) 141,983 (50,822) 58,115
Interest expense and financing costs 66,659 67,766 68,421
Reorganization expenses 0 26,312 28,997
Amortization of intangible assets 9,917 10,917 10,917
Total expenses 5,347,500 4,949,413 5,244,943
Income before income taxes and interest in income of equity method investments 1,216,178 1,008,238 398,445
Income tax (expense) benefit (216,732) 55,595 (26,316)
Interest in income of equity method investments 9,452 17,953 4,163
Net income 1,008,898 1,081,786 376,292
Preferred share dividends 30,250 30,250 30,250
Net income available to common shareholders $ 978,648 $ 1,051,536 $ 346,042
Earnings per common share:      
Earnings per common share (in dollars per share) $ 12.52 $ 12.49 $ 4.06
Earnings per diluted common share (in dollars per share) $ 12.35 $ 12.35 $ 4.02
Weighted average common shares outstanding (in shares) 78,192 84,165 85,142
Weighted average diluted common shares outstanding (in shares) 79,266 85,176 86,012
v3.25.4
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Net income $ 1,008,898 $ 1,081,786 $ 376,292
Available for sale investments:      
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income 30,016 155,320 128,513
Unrealized gains (losses) arising during the year, net of reclassification adjustment 281,607 122,042 396,036
Foreign currency translation adjustment 14,381 (23,763) (1,572)
Total other comprehensive income, net of tax 295,988 98,279 394,464
Comprehensive income 1,304,886 1,180,065 770,756
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized      
Available for sale investments:      
Unrealized gains (losses) arising during the year 252,011 (33,030) 257,940
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has been recognized      
Available for sale investments:      
Unrealized gains (losses) arising during the year $ (420) $ (248) $ 9,583
v3.25.4
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, 2022   $ 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          
Other comprehensive income (loss) $ 394,464         396,036 (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          
Other comprehensive income (loss) 98,279         122,042 (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)
Increase (Decrease) in Stockholders' Equity [Roll Forward]                  
Treasury shares reissued       (31,455)         33,485
Share-based compensation expense       43,184          
Other comprehensive income (loss) 295,988         281,607 14,381    
Net income 1,008,898             1,008,898  
Preferred share dividends [1]               (30,250)  
Common share dividends [1]               (138,518)  
Shares repurchased                 (914,276)
Balance at end of year at Dec. 31, 2025 $ 6,356,435 $ 550,000 $ 2,206 $ 2,405,792 $ 28,431 $ 55,990 $ (27,559) $ 8,181,699 $ (4,811,693)
[1] Refer to Note 15 'Shareholders' Equity' for details on dividends declared and paid related to the Company's common and preferred shares.
v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities:      
Net income $ 1,008,898 $ 1,081,786 $ 376,292
Adjustments to reconcile net income to net cash provided by operating activities:      
Net investment (gains) losses [1] (56,045) 144,175 74,630
Net realized and unrealized gains on other investments (67,961) (47,203) (19,682)
Amortization of fixed maturities (39,612) (38,428) (20,167)
Interest in income of equity method investments (9,452) (17,953) (4,163)
Other amortization and depreciation 56,379 55,306 75,552
Share-based compensation expense, net of cash payments 45,214 42,731 54,120
Changes in:      
Accrued interest receivable (2,298) (8,441) (11,777)
Reinsurance recoverable on unpaid losses and loss expenses (2,120,523) (543,442) (493,831)
Reinsurance recoverable on paid losses and loss expenses (190,804) (3,764) (60,860)
Deferred acquisition costs (115,444) (84,839) 11,780
Prepaid reinsurance premiums (203,531) (31,265) (365,732)
Reserve for losses and loss expenses 906,298 841,727 1,272,999
Unearned premiums 614,481 482,867 388,747
Insurance and reinsurance balances, net (16,349) 94,122 49,132
Other items 149,817 (122,566) (71,481)
Net cash provided by (used in) operating activities (40,932) 1,844,813 1,255,559
Purchases of:      
Fixed maturities, available for sale (9,183,843) (10,530,382) (6,348,753)
Fixed maturities, held to maturity (125,203) (105,755) (37,499)
Equity securities (130,880) (114,519) (89,502)
Mortgage loans (15,437) (17,655) (24,867)
Other investments (170,182) (69,596) (91,010)
Equity method investments (10,735) (14,407) (22,183)
Short-term investments (244,688) (331,267) (247,499)
Unsettled payable for reverse repurchase agreements included in cash and cash equivalents 0 247,495 0
Proceeds from the sale of:      
Fixed maturities, available for sale 6,811,178 9,059,672 4,848,826
Equity securities 98,865 154,645 55,651
Other investments 140,623 135,975 158,348
Short-term investments 315,659 58,151 227,318
Proceeds from redemption of fixed maturities, available for sale 1,616,339 1,508,473 934,017
Proceeds from redemption of fixed maturities, held to maturity 171,219 348,812 49,609
Proceeds from redemption of short-term investments 134,973 69,010 76,545
Proceeds from the repayment of mortgage loans 153,341 98,241 36,375
Proceeds from the purchase of other assets, net (51,282) (17,396) (31,144)
Loan advances made (138,672) (199,045) (349,842)
Net cash provided by (used in) investing activities (628,725) 280,452 (855,610)
Cash flows from financing activities:      
Repurchase of common shares (887,717) (199,944) 0
Taxes paid on withholding shares (26,559) (15,925) (23,596)
Dividends paid - common shares (142,732) (151,765) (153,775)
Dividends paid - preferred shares (30,250) (30,250) (30,250)
Federal Home Loan Bank advances, net 0 (19,410) 5,250
Net cash used in financing activities (1,087,258) (417,294) (202,371)
Effect of exchange rate changes on foreign currency cash, cash equivalents and restricted cash 14,479 (28,335) 11,754
Increase (decrease) in cash, cash equivalents and restricted cash (1,742,436) 1,679,636 209,332
Cash, cash equivalents and restricted cash - beginning of year 3,063,621 1,383,985 1,174,653
Cash, cash equivalents and restricted cash - end of year 1,321,185 3,063,621 1,383,985
Supplemental disclosures of cash flow information:      
Income taxes paid 126,843 80,557 77,479
Interest paid $ 62,554 $ 64,180 $ 63,596
[1]
(1) In 2025, net investment (gains) losses in the consolidated statements of cash flows excluded net realized gains on overseas deposits of $3 million (2024: $6 million) that are included in net investment (gains) losses in the consolidated statement of operations.
v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Cash Flows [Abstract]      
Gains on overseas deposits $ 3,000 $ 6,000  
Third Party Reinsurer      
Net cash inflows 1,325 74,976 $ 106,578
Net cash outflows (1,325) (74,976) (106,578)
Third Party Reinsurer | Loan advances made      
Net cash inflows 1,325 74,976 81,708
Third Party Reinsurer | Reinsurance recoverable on unpaid losses and loss expenses      
Net cash inflows 0 0 21,308
Third Party Reinsurer | Interest receivable on loan advances made      
Net cash inflows 0 0 3,562
Third Party Reinsurer | Insurance and reinsurance balances payable, net      
Net cash outflows $ (1,325) $ (74,976) $ (106,578)
v3.25.4
ORGANIZATION
12 Months Ended
Dec. 31, 2025
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 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 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 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).

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 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 provided 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.
v3.25.4
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended
Dec. 31, 2025
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.
To facilitate comparison of information across periods, certain reclassifications have been made to prior year amounts to conform to the current year's presentation. At December 31, 2025, the Company presented loss funds and funds withheld balances in other assets and excess ceding commissions in other liabilities in the consolidated balance sheet. These amounts were previously included in insurance and reinsurance premium balances receivable and deferred acquisition costs, respectively in the consolidated balance sheets. These reclassifications did not impact results of operations, financial condition or liquidity.
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. Acquisition costs are shown net of ceding commissions receivable on reinsurance purchased limited to an amount that represents recovery of initial acquisition costs. Ceding commissions receivable in excess of the recovery of initial acquisition costs are recognized in other liabilities in the consolidated balance sheets. Net acquisition costs and any excess ceding commissions are deferred and charged to net income (loss) as the related premium is earned.
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.
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 reserve class. 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 service awards and share-settled performance awards.
Restricted Stock Units - Share-Settled
The fair value of share-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 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 life 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 2025
Improvements to Income Tax Disclosures

Effective October 1, 2025 the Company adopted Accounting Standards Update ("ASU" or "Update") ASU 2023-09 "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures" which aims to provide more transparency and comparability of income taxes disclosures by jurisdiction.
The amendments applicable to the Company primarily relate to the effective tax rate reconciliation and the requirement to provide a more detailed reconciliation of income tax expense by comparing reported income tax expense to the amount calculated using the statutory tax rate of the entity’s country of domicile. The amendments also introduce enhanced disaggregation requirements including separate disclosure of specified categories that meet a quantitative threshold.

In addition, the amendments required the Company to disclose income taxes paid (net of refunds received) disaggregated between federal and state taxes in the Company’s country of domicile and foreign income taxes paid disaggregated by individual jurisdictions when the amount paid (net of refunds received) in a jurisdiction is equal to or greater than 5 percent of total income taxes paid (net of refunds received) (refer to Note 20 'Income Taxes').
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
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. As this Update relates solely to financial statement disclosures its adoption will not impact the Company's results of operations, financial condition, or liquidity.
Targeted Improvements to the Accounting for Internal-Use Software

In September 2025, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU" or "Update") 2025-06 "Intangibles - Goodwill and Other - Internal-Use Software (Topic 350-40) - Targeted Improvements to the Accounting for Internal-Use Software".

The amendments in this Update remove all references to prescriptive and sequential software development stages (referred to as "project stages") throughout Subtopic 350-40. An entity will be required to start capitalizing software costs when (1) management has authorized and committed to funding the software project and (2) it is probable that the project will be completed and the software will be used to perform the function intended (referred to as the "probable-to-complete recognition threshold") have occurred.

This guidance is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods. Early adoption is permitted at the beginning of an annual reporting period. The amendments in this Update can be applied on a prospective, modified or a retrospective transition approach. The Company does not expect the adoption of this guidance to have a material impact on its results of operations, financial condition, or liquidity.
v3.25.4
SEGMENT INFORMATION
12 Months Ended
Dec. 31, 2025
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 property, professional lines, liability, cyber, marine and aviation, accident and health, and credit and political risk.
Reinsurance
The Company's reinsurance segment provides reinsurance to insurance companies on a worldwide basis. The product lines in this segment are liability, professional lines, motor, accident and health, credit and surety, 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, 2025InsuranceReinsuranceTotal
Gross premiums written$7,179,206 $2,465,308 $9,644,514 
Net premiums written4,627,224 1,494,432 6,121,656 
Net premiums earned4,291,485 1,423,124 5,714,609 
Other insurance related income677 22,539 23,216 
Current accident year net losses and loss expenses(2,404,202)(971,302)(3,375,504)
Net favorable prior year reserve development
66,975 19,988 86,963 
Acquisition costs(820,324)(316,145)(1,136,469)
Underwriting-related general and administrative expenses(537,558)(50,111)(587,669)
Underwriting income$597,053 $128,093 725,146 
Net investment income766,903 
Net investment gains58,950 
Corporate expenses(116,262)
Foreign exchange (losses) gains(141,983)
Interest expense and financing costs(66,659)
Reorganization expenses 
Amortization of intangible assets(9,917)
Income before income taxes and interest in income of equity method investments1,216,178 
Income tax expense(216,732)
Interest in income of equity method investments9,452 
Net income1,008,898 
Preferred share dividends30,250 
Net income available to common shareholders$978,648 
Current accident year loss ratio56.0%68.3%59.1%
Prior year reserve development ratio(1.5%)(1.5%)(1.6%)
Net losses and loss expenses ratio54.5 %66.8 %57.5 %
Acquisition cost ratio19.1 %22.2 %19.9 %
General and administrative expense ratio 12.5 %3.6 %12.4 %
Combined ratio86.1 %92.6 %89.8 %
Goodwill and intangible assets$232,548 $ $232,548 
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 ratio12.4 %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 ratio 13.7 %4.9 %13.5 %
Combined ratio92.5 %107.6 %99.9 %
Goodwill and intangible assets$287,684 $— $287,684 
 
The following table presents gross premiums written by the geographical location of the Company's subsidiaries:
Years ended December 31,202520242023
U.S.$5,204,252 $4,864,074 $4,484,789 
Ireland1,892,851 1,923,006 1,837,177 
Lloyd's of London2,346,215 1,998,217 1,759,990 
Bermuda201,196 220,591 274,569 
Gross premiums written$9,644,514 $9,005,888 $8,356,525 
The following table presents net premiums earned by segment and line of business:    
Years ended December 31,202520242023
Insurance
Property$1,347,011 $1,139,308 $878,849 
Professional lines887,533 817,535 764,558 
Liability543,627 494,561 496,381 
Cyber310,837 347,842 323,025 
Marine and aviation665,306 614,826 567,292 
Accident and health338,522 360,894 306,061 
Credit and political risk198,649 151,070 125,534 
Total Insurance4,291,485 3,926,036 3,461,700 
Reinsurance
Liability314,003 309,265 403,239 
Professional lines198,457 169,074 205,404 
Motor126,233 123,545 155,942 
Accident and health303,690 322,932 341,806 
Credit and surety273,702 231,780 236,408 
Agriculture137,367 126,549 121,628 
Marine and aviation57,667 64,609 65,658 
Run-off lines
Catastrophe406 13,412 33,963 
Property3,845 6,266 44,508 
Engineering7,754 12,767 13,525 
Total run-off lines12,005 32,445 91,996 
Total Reinsurance1,423,124 1,380,199 1,622,081 
Total$5,714,609 $5,306,235 $5,083,781 
v3.25.4
GOODWILL AND INTANGIBLE ASSETS
12 Months Ended
Dec. 31, 2025
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, 2023
Gross amount$95,890 $120,784 $394,604 $611,278 
Accumulated amortizationn/an/a(317,588)(317,588)
Accumulated translation adjustment4,911 — — 4,911 
100,801 120,784 77,016 298,601 
Amortizationn/an/a(10,917)(10,917)
Impairment charges— — — — 
At December 31, 2024
Gross amount95,890 120,784 394,604 611,278 
Accumulated amortizationn/an/a(328,505)(328,505)
Accumulated translation adjustment4,911 — — 4,911 
100,801 120,784 66,099 287,684 
Amortizationn/an/a(10,917)(10,917)
Impairment charges— — — — 
Tax-related adjustments
(34,303)— — (34,303)
At December 31, 2025
Gross amount95,890 120,784 394,604 611,278 
Accumulated amortizationn/an/a(339,421)(339,421)
Accumulated translation adjustment4,911   4,911 
Tax-related adjustments
(34,303)— — (34,303)
66,498 120,784 55,183 242,465 
Amortizationn/an/a(9,917)(9,917)
Impairment charges    
$66,498 $120,784 $45,266 $232,548 
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, 2025, 2024 and 2023, 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, 2025
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 $(13,330)— 
VOBA(2)
256,942 (256,942)— 
Coverholders (2)
63,565 (43,701)19,864 
Large brokers (2)
46,641 (25,653)20,988 
SME brokers (2)
14,126 (9,712)4,414 
$515,388 $(349,338)$166,050 
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, 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 (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
2026
$9,583 
2027
9,583 
2028
9,583 
2029
7,965 
2030
3,109 
After 2030
5,443 
Total remaining amortization expense45,266 
Indefinite lived intangible assets120,784 
Total intangible assets$166,050 
The estimated remaining average useful life of finite lived intangible assets is 5 years.
v3.25.4
INVESTMENTS
12 Months Ended
Dec. 31, 2025
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, 2025
Available for sale
U.S. government and agency$2,406,907 $ $17,206 $(6,212)$2,417,901 
Non-U.S. government798,984  14,961 (3,401)810,544 
Corporate debt5,168,562 (1,539)96,137 (40,727)5,222,433 
Agency RMBS(1)
2,026,043  31,869 (22,560)2,035,352 
CMBS(2)
811,056  6,641 (16,186)801,511 
Non-agency RMBS193,372 (240)1,366 (4,374)190,124 
ABS(3)
1,479,963 (57)12,231 (4,070)1,488,067 
Municipals(4)
52,841  462 (1,208)52,095 
Total fixed maturities, available for sale$12,937,728 $(1,836)$180,873 $(98,738)$13,018,027 
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 
(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, 2025
Maturity
Due in one year or less$364,414 $364,273 2.8 %
Due after one year through five years5,665,467 5,721,423 44.0 %
Due after five years through ten years2,212,109 2,231,417 17.1 %
Due after ten years185,304 185,860 1.4 %
8,427,294 8,502,973 65.3 %
Agency RMBS2,026,043 2,035,352 15.6 %
CMBS811,056 801,511 6.2 %
Non-agency RMBS193,372 190,124 1.5 %
ABS1,479,963 1,488,067 11.4 %
Total$12,937,728 $13,018,027 100.0 %
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 %
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, 2025
Fixed maturities, available for sale
U.S. government and agency$186,934 $(4,695)$314,665 $(1,517)$501,599 $(6,212)
Non-U.S. government50,892 (2,202)147,629 (1,199)198,521 (3,401)
Corporate debt589,821 (32,617)501,402 (8,110)1,091,223 (40,727)
Agency RMBS338,652 (21,806)160,500 (754)499,152 (22,560)
CMBS331,169 (15,831)98,333 (355)429,502 (16,186)
Non-agency RMBS39,376 (4,361)1,092 (13)40,468 (4,374)
ABS94,908 (3,582)204,271 (488)299,179 (4,070)
Municipals21,039 (1,203)727 (5)21,766 (1,208)
Total fixed maturities, available for sale$1,652,791 $(86,297)$1,428,619 $(12,441)$3,081,410 $(98,738)
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, 2025, 2,244 fixed maturities (2024: 3,994) were in an unrealized loss position of $99 million (2024: $311 million) of which $9 million (2024: $14 million) was related to securities below investment grade or not rated.

At December 31, 2025, 1,522 fixed maturities (2024: 2,108) had been in a continuous unrealized loss position for twelve months or greater and had a fair value of $1,653 million (2024: $2,253 million).

The unrealized losses of $99 million (2024: $311 million) were due to non-credit factors and were expected to be recovered as the related securities approach maturity.

At December 31, 2025, 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, 2025
Held to maturity
Corporate debt$145,137 $ $145,137 $2,039 $(4,100)$143,076 
ABS(1)
252,293  252,293 625 (52)252,866 
Total fixed maturities, held to maturity$397,430 $ $397,430 $2,664 $(4,152)$395,942 
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 
(1)Asset-backed securities ("ABS") include debt tranched securities collateralized primarily by collateralized loan obligations ("CLOs").

At December 31, 2025, fixed maturities, held to maturity of $397 million (2024: $443 million) were presented net of an allowance for expected credit losses of $nil (2024: $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, 2025 and 2024, 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, 2025 and 2024, 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 $252 million (2024: $321 million).

Corporate debt classified as held to maturity with a net carrying value of $32 million (2024: $28 million) is due between 1 year and 3 years. Corporate debt classified as held to maturity with a net carrying value of $110 million (2024: $95 million) is due between 3 years and 10 years. Corporate debt classified as held to maturity with a net carrying value of $3 million (2024: $nil) is due after 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, 2025
Equity securities
Common stocks$13,927 $439 $(671)$13,695 
Preferred stocks19,662 717 (68)20,311 
Exchange-traded funds259,353 142,901 (497)401,757 
Bond mutual funds288,333 9,411 (25,938)271,806 
Total equity securities$581,275 $153,468 $(27,174)$707,569 
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 
d)    Mortgage Loans

The following table provides details of the Company's mortgage loans, held for investment:
  
December 31, 2025December 31, 2024
  
Carrying value% of TotalCarrying value% of Total
Mortgage loans, held for investment:
Commercial$386,582 108 %$529,075 105 %
Allowance for expected credit losses
(29,742)(8%)(23,378)(5%)
Total mortgage loans, held for investment
$356,840 100 %$505,697 100 %

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 commercial mortgage loan portfolio has a weighted average debt service coverage ratio of 1.6x (2024: 1.7x) and a weighted average loan-to-value ratio of 84% (2024: 78%).

At December 31, 2025, there were two commercial mortgage loans with past due amounts where the Company is assessing exit strategies. The carry value of these loans net of an allowance for expected credit losses was $14 million. At December 31, 2024, 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 51% (2024: 43%) 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, 2025, the Company's mortgage loan portfolio had an allowance for expected credit losses of $30 million (2024: $23 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, 2025
Multi-strategy funds$11,577 1 %Quarterly
60-90 days
Direct lending funds186,747 18 %
Quarterly(1)
90 days
Private equity funds364,376 36 %n/an/a
Real estate funds291,491 28 %
Quarterly(2), Annually(3)
45-90 days
Other privately held investments173,607 17 %n/an/a
Total other investments$1,027,798 100 %
At December 31, 2024
Multi-strategy funds$24,919 %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
Other privately held investments121,981 13 %n/an/a
Total other investments$930,278 100 %
n/a – not applicable
(1)Applies to one fund with a fair value of $2 million (2024: $3 million).
(2)Applies to one fund with a fair value of $44 million (2024: $51 million).
(3)Applies to one fund with a fair value of $24 million (2024: $21 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 2025 and 2024, neither of these restrictions impacted the Company's redemption requests.
At December 31, 2025, the Company had $30 million (2024: $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, 2025, there were no multi-strategy fund holdings (2024: nil) where the Company is still within the lockup period.
At December 31, 2025, the Company had $292 million (2024: $170 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 four to twelve years and the General Partners of certain funds have the option to extend the term by up to three years. At December 31, 2025, there was one direct lending fund holding (2024: nil), with a fair value of $18 million (2024: $nil), where the Company is still within the lockup period.
At December 31, 2025, the Company had $240 million (2024: $215 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, 2025, the Company had $105 million (2024: $91 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, 2025, the Company had $16 million (2024: $21 million) of unfunded commitments as a limited partner in four 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, one fund has an investment term of ten years and one fund has an investment term of ten years with the option to extend the term by up to three years.

f)    Equity Method Investments

The following table provides details of the Company's equity method investments:
  
December 31, 2025December 31, 2024
  
Carrying valueCarrying value
Equity method investments:
Harrington Re
$163,513 $163,933 
Monarch Point Re
63,668 43,061 
Total equity method investments
$227,181 $206,994 
Harrington Re
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 2025 and 2024, the Company's ownership interest in Harrington increased to 23% and 22%, at December 31, 2025 and 2024, 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.
Retrocession Agreement with Harrington Re
In the normal course of business, the Company enters into certain reinsurance transactions with Harrington Re.
For the year ended December 31, 2025, the Company ceded reinsurance premiums of $209 million (2024: $218 million; 2023: $298 million) and ceded losses of $131 million (2024: $197 million; 2023: $229 million) to Harrington Re. In addition, Harrington Re paid certain acquisition costs and administrative fees to the Company.
At December 31, 2025, the amount of reinsurance recoverable on unpaid and paid losses was $814 million (2024: $884 million) and the amount of ceded reinsurance payable included in insurance and reinsurance balances payable was $131 million (2024: $181 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.
Monarch Point Re
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. During 2025, the Company paid $11 million to acquire 18% of the common equity of Monarch Point Re (ISA 2025) Ltd.
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.
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. For the year ended December 31, 2025, fees paid by Monarch Point Re to Stone Point Credit Adviser LLC were $2 million (2024: $1 million; 2023; $0.1 million).
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. 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, 2025, the Company ceded reinsurance premiums of $328 million (2024: $323 million; 2023: $287 million) and ceded losses of $253 million (2024: $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, 2025, the amount of reinsurance recoverable on unpaid and paid losses was $462 million (2024: $246 million) and the amount of ceded reinsurance payable included in insurance and reinsurance balances payable was $227 million (2024: $226 million) in the consolidated balance sheets.
This transaction was conducted at market rates consistent with negotiated arms-length contracts.

Loan Advances Made to Monarch Point Re

During 2025, the Company advanced $227 million (2024: $253 million) to Monarch Point Re that was included in loan advances made in the Company’s consolidated balance sheets. Loan balances receivable from Monarch Point Re are settled against amounts due to Monarch Point Re under the aforementioned retrocession agreements and are treated as a non-cash activity in the consolidated statement of cash flows. The loan balance receivable at December 31, 2025 was $228 million (2024: $243 million). Loan advances made are expected to be repaid in full by May 15, 2027 (2024: May 15, 2026).
Interest on these loans was payable in 2025 at interest rates between 4.3% and 4.8% (2024: interest rates between 4.7% and 5.5%). Interest related to these loans of $5 million (2024: $7 million) was received in advance and is included in other liabilities in the consolidated balance sheets.
The following table provides a summary of non-cash settlements with Monarch Point Re:
Non-cash settlements with Monarch Point Re202520242023
Loan advances made$153,579 $181,516 $50,072 
Reinsurance recoverable on unpaid losses and loss expenses
59,141 31,936 4,207 
Interest receivable on loan advances made10,656 13,573 12,157 
Net cash inflows
$223,376 $227,025 $66,436 
Insurance and reinsurance balances payable, net
$(223,376)$(227,025)$(66,436)
Net cash outflows
$(223,376)$(227,025)$(66,436)

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 73% 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 carrying value reported in the Company's consolidated balance sheets and its unfunded commitments of $612 million at December 31, 2025 (2024: $466 million). 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 31,202520242023
Fixed maturities$612,198 $620,704 $514,842 
Other investments69,275 48,666 20,411 
Equity securities13,593 12,922 12,088 
Mortgage loans23,587 34,028 35,312 
Cash and cash equivalents75,092 59,600 50,261 
Short-term investments3,136 12,569 8,924 
Gross investment income796,881 788,489 641,838 
Investment expenses(29,978)(29,260)(30,096)
Net investment income$766,903 $759,229 $611,742 
 
i)    Net Investment Gains (Losses)
The following table provides an analysis of net investment gains (losses):
Year ended December 31,202520242023
Gross realized investment gains
Fixed maturities, short-term investments, and cash and cash equivalents
$81,559 $77,525 $32,920 
Equity securities40,102 32,292 16,847 
Gross realized investment gains121,661 109,817 49,767 
Gross realized investment losses
Fixed maturities, short-term investments, and cash and cash equivalents
(106,130)(230,774)(158,080)
Equity securities(11,590)(15,251)(639)
Mortgage loans
(4,950)(7,215)— 
Gross realized investment losses(122,670)(253,240)(158,719)
(Increase) decrease in allowance for expected credit losses, fixed maturities, available for sale
2,103 6,821 974 
(Increase) decrease in allowance for expected credit losses, mortgage loans
(6,364)(17,159)(6,220)
Impairment losses(1)
(2,268)(408)(12,757)
Change in fair value of investment derivatives(2)
(1,275)1,783 (1,456)
Net unrealized gains (losses) on equity securities67,763 13,852 53,781 
Net investment gains (losses)$58,950 $(138,534)$(74,630)
(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 31,202520242023
Balance at beginning of period$3,938 $10,759 $11,733 
Expected credit losses on securities where credit losses were not previously recognized
2,620 926 5,200 
Additions (reductions) for expected credit losses on securities where credit losses were previously recognized
(1,000)(2,319)4,934 
Impairments of securities which the Company intends to sell or more likely than not will be required to sell — — 
Securities sold/redeemed/matured(3,722)(5,428)(11,108)
Balance at end of period$1,836 $3,938 $10,759 
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 31,202520242023
Balance at beginning of period$23,378 $6,220 $— 
Expected credit losses on loans where credit losses were not previously recognized
3,172 21,757 6,220 
Additions (reductions) for expected credit losses on loans where credit losses were previously recognized
8,927 2,616 — 
Loans sold/redeemed/matured
(5,735)(7,215)— 
Balance at end of period$29,742 $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, 2025, the gross unrealized losses of $3 million included foreign exchange losses of $1 million. At December 31, 2024, the gross unrealized losses of $26 million included foreign exchange losses of $19 million. At December 31, 2025 and 2024, the Company determined that an allowance for expected credit losses on non-U.S.government securities was not required.
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, 2025 and 2024, corporate debt had an allowance for expected credit losses of $2 million (2024: $4 million) 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, 2025, CMBS had a weighted average estimated subordination percentage of 32% (2024: 34%). Based on discounted cash flows at December 31, 2025 and 2024, the current level of subordination is sufficient to cover the estimated loan losses on the underlying collateral of the CMBS. At December 31, 2025 and 2024, the Company determined that an allowance for expected credit losses on CMBS was not required.

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, 2025, the fair value of the Company's non-agency RMBS was $190 million (2024: $123 million), consisting primarily of $16 million (2024: $15 million) of Prime and $162 million (2024: $92 million) of Alt-A, Non-qualified, and Home Equity MBS. At December 31, 2025 and 2024, non-agency RMBS had an allowance for expected credit losses of $0.2 million (2024: $0.2 million) 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 2025. 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, 2025 and 2024, ABS had an allowance for expected credit losses of $0.1 million (2024: $0.1 million) 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, 2025 and 2024, the Company determined that an allowance for expected credit losses on municipal securities was not required.
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 and, to a lesser extent, letters of credit (refer to Note 10(c) 'Debt and Financing Arrangements').
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 31,20252024
Collateral in trust for inter-company agreements$2,820,416 $2,549,220 
Collateral for secured letter of credit facility184,651 208,090 
Funds at Lloyd's1,069,623 883,362 
Collateral in trust for third-party agreements
2,481,821 2,602,306 
Securities on deposit or in trust with regulatory authorities747,100 632,268 
Total restricted investments and cash$7,303,611 $6,875,246 

 k)    Reverse Repurchase Agreements
At December 31, 2025, the Company held $14 million (2024: $543 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.
v3.25.4
FAIR VALUE MEASUREMENTS
12 Months Ended
Dec. 31, 2025
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, exchange-traded funds and exchange listed preferred stocks 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 non-exchange listed 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

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, 2025
Assets
Fixed maturities, available for sale
U.S. government and agency$2,385,085 $32,816 $ $ $2,417,901 
Non-U.S. government 810,544   810,544 
Corporate debt 5,033,161 189,272  5,222,433 
Agency RMBS 2,035,352   2,035,352 
CMBS 801,511   801,511 
Non-agency RMBS 190,124   190,124 
ABS 1,448,711 39,356  1,488,067 
Municipals 52,095   52,095 
 2,385,085 10,404,314 228,628 — 13,018,027 
Equity securities
Common stocks13,695    13,695 
Preferred stocks14,239 6,072   20,311 
Exchange-traded funds401,757    401,757 
Bond mutual funds 271,806   271,806 
 429,691 277,878   707,569 
Other investments
Multi-strategy funds
   11,577 11,577 
Direct lending funds   186,747 186,747 
Private equity funds   364,376 364,376 
Real estate funds   291,491 291,491 
Other privately held investments  123,925 49,682 173,607 
  123,925 903,873 1,027,798 
Short-term investments 20,298   20,298 
Other assets
Derivative instruments (refer to Note 7) 930   930 
Total Assets$2,814,776 $10,703,420 $352,553 $903,873 $14,774,622 
Liabilities
Derivative instruments (refer to Note 7)$ $8,859 $ $ $8,859 
Total Liabilities$ $8,859 $ $ $8,859 
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 stocks5,864 — — 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 
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 

 
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, 2025
Fixed maturities, available for sale         
Corporate debt$126,391 $ $ $252 $1,843 $84,228 $(2,072)$(21,370)$189,272 $ 
ABS20,832    1,188 17,336   39,356  
 147,223   252 3,031 101,564 (2,072)(21,370)228,628  
Other investments
CLO-Equities          
Other privately held investments92,230   7,799  40,232  (16,336)123,925 6,374 
 92,230   7,799  40,232  (16,336)123,925 6,374 
Total assets$239,453 $ $ $8,051 $3,031 $141,796 $(2,072)$(37,706)$352,553 $6,374 
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 
(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 2025 and 2024.
Transfers out of Level 3 into Level 2
There were no transfers out of Level 3 into Level 2 during 2025 and 2024.
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.
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, 2025 and 2024, 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, 2025, 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, 2025, the Company's fixed maturities, held to maturity, were recorded at amortized cost with a carrying value of $397 million (2024: $443 million) and a fair value of $396 million (2024: $437 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, 2025, 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, 2025, the Company's debt was recorded at amortized cost with a carrying value of $1,317 million (2024: $1,315 million) and a fair value of $1,293 million (2024: $1,247 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, 2025, Federal Home Loan Bank advances were recorded at amortized cost with a carrying value of $66 million (2024: $66 million) and a fair value of $66 million (2024: $66 million). As these advances are not actively traded, their fair values are classified as Level 2.
v3.25.4
DERIVATIVE INSTRUMENTS
12 Months Ended
Dec. 31, 2025
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, 2025December 31, 2024
  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$9,583 $ $181 $17,655 $323 $— 
Relating to underwriting portfolio:
Foreign exchange forward contracts1,425,737 930 8,678 1,323,714 9,116 3,100 
Total derivatives$930 $8,859 $9,439 $3,100 
(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, 2025December 31, 2024
Gross amountsGross amounts offset
Net
amounts(1)
Gross amountsGross amounts offset
Net
amounts(1)
Derivative assets$3,126 $(2,196)$930 $20,067 $(10,628)$9,439 
Derivative liabilities$11,055 $(2,196)$8,859 $13,728 $(10,628)$3,100 
(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.

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)
  202520242023
Relating to investment portfolio:
Foreign exchange forward contractsNet investment gains (losses)$(1,275)$1,783 $(1,456)
Relating to underwriting portfolio:
Foreign exchange forward contractsForeign exchange (losses) gains(3,439)13,399 8,121 
Total$(4,714)$15,182 $6,665 
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES
12 Months Ended
Dec. 31, 2025
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 reserve class 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. Reserve classes 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 reserve classes 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 reserve classes. The relative strengths and weaknesses of the specific 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 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 paid or incurred losses for the accident year or underwriting year in question and is, therefore, often useful in the early stages of development when few losses have been incurred. Conversely, the lack of sensitivity to paid or incurred 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 paid or incurred 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 paid or incurred at the same point in time after the inception of that year. The percentages paid or incurred 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 paid or incurred 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 reserve class 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 reserve class 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 reserve classes 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, 2025. 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, 2025 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 31,20252024
Reserve for reported losses and loss expenses$5,797,152 $5,433,903 
Reserve for losses incurred but not reported12,325,104 11,785,026 
Reserve for losses and loss expenses$18,122,256 $17,218,929 
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 31,202520242023
Gross reserve for losses and loss expenses, beginning of year$17,218,929 $16,434,018 $15,168,863 
Less reinsurance recoverable on unpaid losses and loss expenses, beginning of year(6,840,897)(6,323,083)(5,831,172)
Net reserve for unpaid losses and loss expenses, beginning of year10,378,032 10,110,935 9,337,691 
Net incurred losses and loss expenses related to:
Current year3,375,504 3,182,810 2,981,220 
Prior years(86,963)(24,323)411,882 
 3,288,541 3,158,487 3,393,102 
Net paid losses and loss expenses related to:
Current year(592,308)(538,709)(488,016)
Prior years(2,554,334)(2,360,100)(2,185,588)
 (3,146,642)(2,898,809)(2,673,604)
Foreign exchange and other286,994 (110,280)126,275 
Ceded reserves related to retroactive transactions
(1,636,432)117,699 (72,529)
(1,349,438)7,419 53,746 
Net reserve for unpaid losses and loss expenses, end of year9,170,493 10,378,032 10,110,935 
Reinsurance recoverable on unpaid losses and loss expenses, end of year8,951,763 6,840,897 6,323,083 
Gross reserve for losses and loss expenses, end of year$18,122,256 $17,218,929 $16,434,018 
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 2025, 2024 and 2023, the Company recognized catastrophe and weather-related losses, net of reinstatement premiums, of $159 million, $226 million and $138 million.
On April 24, 2025, the Company completed a loss portfolio transfer reinsurance agreement ("LPT agreement") with Cavello Bay Reinsurance Limited, a wholly-owned subsidiary of Enstar Group Limited ("Enstar") which was deemed to have met the established criteria for retroactive reinsurance accounting (refer to Note 9 'Reinsurance' and Note 18 'Related Party Transactions'). At December 31, 2025, foreign exchange and other included an increase in reinsurance recoverable on unpaid losses of $1.8 billion related to this transaction.
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.
Estimates for Catastrophe Events
At December 31, 2025, 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 California Wildfires, the Middle Eastern Conflict and Hurricane Melissa in 2025, and Hurricane Milton and Hurricane Helene in 2024. 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, 2025$66,975 $19,988 $86,963 
Year ended December 31, 2024$16,209 $8,114 $24,323 
Year ended December 31, 2023$(176,353)$(235,529)$(411,882)
The following sections provide further details on net favorable (adverse) prior year reserve development by segment, reserve class and accident year.
Insurance Segment:
The following table maps the Company's lines of business to reserve classes:
Insurance segment
Reserve class
Property
Casualty
Specialty other
Reported lines of business
PropertyX
Professional linesX
LiabilityX
CyberX
Marine and aviationX
Accident and healthX
Credit and political riskX

Prior year reserve development by reserve class was as follows:
Favorable (Adverse)
Years ended December 31,202520242023
Property$37,891 $17,718 $16,195 
Casualty
 — (240,980)
Specialty other
29,084 (1,509)48,432 
Total$66,975 $16,209 $(176,353)
In 2025, we recognized $67 million of net favorable prior year reserve development, the principal components of which were:

$38 million of net favorable prior year reserve development on property business.

$29 million of net favorable prior year development on the specialty other reserve class primarily due to better than expected loss emergence attributable to the credit and political risk line of business and the accident and health line of business.

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.

$2 million of net adverse prior year development on the specialty other reserve class including:
$11 million of net adverse prior year reserve development attributable to the marine and aviation line of business due to an increase in the loss estimate attributable to a specific large claim related to the 2019 accident year.
$5 million of net favorable prior year reserve development attributable to credit and political risk line of business 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 reserve development attributable to accident and health line of business due to better than expected loss emergence attributable to pet insurance business.

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

$241 million of net adverse prior year reserve development on the casualty reserve class including:
$235 million of net adverse prior year development attributable to the liability line of business 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 associated with 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 development attributable to 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.
$36 million of net favorable prior year reserve development attributable to the cyber line of business 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.
$48 million of net favorable prior year reserve development on the specialty other reserve class including:
$32 million of net favorable prior year reserve development attributable to the credit and political risk line of 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 attributable to the marine and aviation line of 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.
$10 million of net adverse prior year reserve development attributable to the accident and health line of business primarily due to reserve strengthening within the international book of business mainly related to the 2021 and 2022 accident years.
$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.

Reinsurance Segment:
The following table maps the Company's lines of business to reserve classes:
Reinsurance segment
Reserve class
Casualty
Specialty
Run-off
Reported lines of business
Liability
X
Professional lines
X
Motor
X
Accident and health
X
Credit and surety
X
Agriculture
X
Marine and aviation
X
Catastrophe
X
Property
X
Engineering
X
Prior year reserve development by reserve class was as follows:
Favorable (Adverse)
Years ended December 31,202520242023
Casualty
$ $— $(363,948)
Specialty
19,863 8,114 61,629 
Run-off
125 — 66,790 
Total$19,988 $8,114 $(235,529)
In 2025, we recognized $20 million of net favorable prior year reserve development, the principal components of which were:

$20 million of net favorable prior year reserve development on the specialty reserve class primarily due to better than expected loss emergence attributable to the agriculture line of business and the accident and health line of business.

In 2024, we recognized $8 million of net favorable prior year reserve development, the principal components of which were:

$8 million of net favorable prior year reserve development on the specialty reserve class including:
$4 million attributable to the marine and aviation line of business due to better than expected loss emergence mainly related to the 2022 accident year.
$4 million attributable to the credit and surety line of business 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:

$364 million of net adverse prior year reserve development on the casualty reserve class including:
$262 million of net adverse prior year reserve development attributable to the liability line of business due to reserve strengthening within the U.S. casualty and U.S. multiline/regional books of business related to all accident years associated with 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 attributable to professional lines business 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 attributable to the motor line of business 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.
$62 million of net favorable prior year reserve development on the specialty reserve class including:
$30 million of net favorable prior year reserve development attributable to the accident and health line of 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 attributable to the marine and aviation line of 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 attributable to the agriculture line of 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 attributable to the credit and surety line of business 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.
$67 million of net favorable prior year reserve development on the run-off reserve class including:
$46 million of net favorable prior year reserve development attributable to the catastrophe line of business due to better than expected loss emergence mainly attributable to 2022 catastrophe events.
$15 million of net favorable prior year reserve development attributable to the property line of business due to better than expected loss emergence mainly attributable to 2022 catastrophe events.
$5 million of net favorable prior year reserve development attributable to the engineering line of business due to better than expected loss emergence mainly related to older 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 reserve class. The loss development tables are presented on an accident year basis for each reserve class 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 which results in all historical U.S. dollar amounts being presented on a constant-dollar basis. The approach shows prior year loss development exclusive of the effect of fluctuations in foreign currency exchange rates, which would otherwise distort the change in incurred losses and loss expenses and cash flow patterns. The change in incurred losses and loss expenses presented in these loss development tables differs from other U.S. GAAP disclosures of prior year reserve development amounts, which include the effect of fluctuations in exchanges rates. 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 reserve classes 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 reserve class. 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 reserve class provides physical loss or damage, business interruption and machinery breakdown cover for virtually all types of property as well as physical damage and business interruption following an act of terrorism. Cover is provided on an occurrence basis and some risks 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, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$264,194 $289,213 $280,512 $266,055 $260,134 $261,503 $260,917 $266,033 $265,364 $268,320 $843 6,694
2017797,170 704,795 693,194 683,764 679,915 680,251 674,933 673,117 675,382 13,782 10,124
2018614,321 645,557 624,664 616,929 616,102 606,842 600,785 600,610 303 9,711
2019379,574 370,018 369,591 379,696 363,589 363,928 366,073 5,127 9,653
2020669,832 644,624 594,489 603,112 608,297 614,552 9,645 12,562
2021380,914 378,525 375,290 375,209 378,089 6,870 8,002
2022417,271 421,974 406,032 407,847 18,306 7,813
2023402,022 400,748 369,344 56,469 7,354
2024545,712 525,040 151,212 7,941
2025585,269 280,088 7,289
Total$4,790,526 
Insurance property
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$82,930 $207,490 $243,902 $251,487 $251,573 $257,527 $254,939 $261,163 $265,436 $267,127 
2017191,282 516,060 626,041 654,387 650,383 640,135 652,344 652,894 656,471 
2018223,593 473,016 569,027 578,912 597,042 583,171 592,302 597,839 
2019150,263 263,234 314,815 352,040 341,846 346,945 349,144 
2020183,428 431,914 489,509 539,712 570,037 586,705 
2021134,554 288,144 325,758 345,584 358,224 
202297,826 263,666 330,983 357,064 
202390,869 210,618 267,668 
2024112,214 259,794 
2025131,652 
Total3,831,688 
All outstanding liabilities before 2016, net of reinsurance13,460 
Liabilities for claims and claim adjustment expenses, net of reinsurance$972,298 
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
29.5%38.8%13.9%5.5%1.3%0.5%0.7%1.1%1.1%0.6%
Insurance Casualty
The casualty reserve class provides cover for professional lines, liability and cyber lines of business. Cover is provided on a claims made basis for professional lines and cyber lines of business and on an occurrence basis for liability lines of business. In general, this reserve class is anticipated to exhibit longer reporting and payment patterns.
Insurance casualty
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$474,228 $482,526 $487,559 $487,417 $490,035 $492,878 $497,108 $510,078 $515,518 $535,542 $40,372 20,461
2017563,754 565,587 624,541 636,060 655,626 661,141 701,960 702,912 702,059 29,806 23,792
2018530,691 547,414 622,884 665,020 698,951 751,975 767,689 790,152 32,781 26,608
2019599,840 620,636 688,421 737,128 839,466 844,494 860,703 64,084 26,086
2020666,364 657,806 640,606 673,362 681,243 684,991 114,350 19,041
2021742,516 755,260 737,784 727,349 724,867 149,013 18,746
2022922,640 933,723 929,766 917,685 402,934 19,258
2023942,711 940,454 911,050 434,565 20,063
20241,041,785 1,010,791 678,741 19,453
20251,136,503 1,008,138 17,971
Total$8,274,343 
Insurance casualty
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$22,170 $94,271 $183,591 $248,591 $300,340 $339,912 $397,457 $419,865 $450,515 $469,318 
201726,465 101,215 197,689 321,200 382,810 482,262 526,332 572,178 623,635 
201830,183 117,752 226,717 341,171 446,209 547,079 614,767 691,586 
201935,881 138,059 251,451 408,803 542,516 621,781 705,343 
202034,674 119,870 237,996 327,481 432,312 504,596 
202147,336 156,143 263,118 378,157 501,744 
202232,256 138,448 282,090 392,368 
202331,491 157,547 311,739 
202440,449 213,515 
202569,989 
Total4,483,833 
All outstanding liabilities before 2016, net of reinsurance
225,184 
Liabilities for claims and claim adjustment expenses, net of reinsurance$4,015,694 
Insurance casualty
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
4.5%13.0%15.3%14.8%13.3%10.8%8.8%6.8%6.5%3.5%
Insurance Specialty Other
The specialty other reserve class provides cover for marine and aviation, accident and health, and credit and political risk lines of business. Cover is provided primarily on an occurrence basis for this reserve class. Reporting and payment patterns are relatively short for most exposures in this reserve class although they can be volatile due to the incidence of catastrophe events. In addition, some marine and aviation exposures can develop slower due to the liability nature of the associated claims. An increase in accident and health limited benefits medical business written in 2017 resulted in a significant increase in reported claims observed in that year and subsequent years.
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 specialty other
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$248,754 $244,508 $240,101 $234,312 $217,231 $216,430 $216,026 $216,398 $214,925 $215,037 $2,523 91,904
2017428,561 388,663 377,195 365,696 355,654 350,463 347,392 346,400 346,952 8,086 696,601
2018396,345 411,100 395,181 378,650 369,313 374,592 376,823 376,760 17,661 753,818
2019346,372 370,874 358,100 374,001 368,423 394,756 389,886 19,556 683,450
2020342,739 317,183 297,336 283,765 289,280 273,970 10,507 725,091
2021352,778 332,167 310,600 330,852 357,495 25,909 447,218
2022410,974 405,917 405,471 392,247 91,271 408,378
2023532,094 493,950 484,440 100,063 414,351
2024628,023 621,144 164,284 437,818
2025646,035 361,945 605,277
Total$4,103,966 
Insurance specialty other
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$65,600 $156,709 $192,672 $200,807 $203,899 $206,253 $210,055 $209,878 $209,530 $210,778 
2017100,996 223,825 268,301 304,440 313,555 316,261 328,573 331,649 334,497 
2018116,738 248,067 289,636 303,709 324,441 341,526 347,992 354,752 
2019116,646 213,823 265,640 299,534 305,252 319,466 347,782 
202091,718 230,280 230,338 236,856 254,568 268,207 
202169,023 131,132 187,304 231,962 272,912 
202279,751 192,348 239,614 269,855 
2023134,882 248,292 311,530 
2024192,270 345,728 
2025197,630 
Total2,913,671 
All outstanding liabilities before 2016, net of reinsurance24,693 
Liabilities for claims and claim adjustment expenses, net of reinsurance$1,214,988 
Insurance specialty other
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
28.3%31.4%11.8%7.0%4.8%3.0%3.6%0.9%0.3%0.6%
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 that 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 Casualty
The casualty reserve class provides cover for professional lines, motor and liability lines of business. Cover is provided on a claims-made basis for professional lines and on an occurrence basis for the liability and motor lines of business. This business is written on a proportional and excess of loss basis. In general, this reserve class is anticipated to exhibit longer reporting and payment patterns.
Reinsurance casualty
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$690,240 $716,938 $727,835 $748,329 $777,045 $778,357 $801,648 $855,937 $858,665 $858,409 $26,385 
2017809,462 815,689 820,321 845,226 865,355 892,461 965,711 965,036 965,332 54,657 
2018782,566 793,128 817,794 836,500 851,700 932,423 928,739 947,361 56,099 
2019754,582 763,632 769,587 762,805 836,140 838,204 839,006 52,378 
2020653,493 659,234 645,183 650,882 658,887 658,641 119,789 
2021644,504 646,955 680,083 671,408 663,189 162,865 
2022688,474 684,022 670,616 671,452 188,146 
2023546,519 554,649 555,642 226,893 
2024456,194 444,952 292,350 
2025522,007 473,378 
Total$7,125,991 
Reinsurance casualty
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$75,377 $167,039 $256,260 $360,017 $435,248 $513,100 $571,515 $629,328 $679,824 $717,123 
201788,533 196,467 290,320 392,277 480,094 567,187 639,330 708,255 774,301 
2018104,813 200,443 331,770 412,550 501,750 596,203 680,610 741,177 
2019110,591 246,094 320,448 403,468 485,219 571,390 642,173 
202065,017 163,338 230,047 294,009 355,462 414,191 
202157,456 148,458 219,736 297,582 370,232 
202256,724 118,707 203,460 292,777 
202344,552 104,491 185,341 
202431,537 66,724 
202513,034 
Total4,217,073 
All outstanding liabilities before 2016, net of reinsurance
565,169 
Liabilities for claims and claim adjustment expenses, net of reinsurance$3,474,087 
Reinsurance casualty
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
8.7%11.6%11.4%10.8%9.6%9.5%7.9%6.7%6.4%4.3%
Reinsurance Specialty
The specialty reserve class provides cover for accident and health, credit and surety, agriculture, and marine and aviation lines of business. The Company exited aviation business effective January 1, 2023. Cover is provided primarily on an occurrence basis for this reserve class. This business is written on a proportional and excess of loss basis. Reporting and payment patterns for most exposures in this reserve class are relatively short although they can be volatile due to the incidence of catastrophe events.
Reinsurance specialty
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$472,023 $490,739 $488,749 $464,383 $454,899 $453,189 $451,262 $453,775 $456,548 $452,185 $3,205 
2017532,267 512,690 493,255 489,803 484,173 480,017 478,581 475,852 479,888 2,317 
2018467,286 498,805 484,263 500,398 497,430 486,774 489,097 488,593 7,603 
2019551,807 551,275 546,732 539,575 528,029 531,139 533,010 12,051 
2020407,859 410,772 386,315 395,782 390,668 387,622 11,406 
2021398,655 375,440 359,110 358,453 361,327 16,055 
2022502,136 467,399 451,017 443,802 43,170 
2023475,608 483,611 473,821 118,174 
2024438,793 439,301 139,809 
2025451,236 243,704 
Total$4,510,785 
Reinsurance specialty
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$104,599 $307,926 $411,629 $433,047 $438,523 $437,520 $438,959 $441,461 $441,265 $436,496 
2017127,085 380,961 431,330 456,209 456,842 460,518 461,228 460,319 463,628 
2018119,005 374,068 427,002 450,919 456,281 467,466 470,521 470,606 
2019127,026 384,279 452,042 477,545 492,462 503,811 504,061 
2020129,000 271,338 329,554 322,782 332,223 339,009 
202181,830 234,988 295,028 310,156 322,579 
2022132,056 300,556 350,944 377,754 
2023158,077 277,087 330,555 
2024141,081 262,225 
2025164,210 
Total3,671,123 
All outstanding liabilities before 2016, net of reinsurance
48,306 
Liabilities for claims and claim adjustment expenses, net of reinsurance$887,968 
Reinsurance specialty
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
28.5%40.9%13.9%4.0%1.8%1.4%0.3%0.1%0.4%(1.1)%

Reinsurance Run-off
The Run-off reserve class provides cover for catastrophe, property and engineering lines of business. The Company exited the catastrophe and property lines of business in June 2022. The Company exited the engineering line of business in 2020. This business was written on a proportional and excess of loss basis. Reporting and payment patterns for most exposures in this reserve class 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 reinsuranceDecember 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$286,471 $285,473 $282,417 $277,034 $280,606 $280,862 $280,588 $273,720 $273,541 $273,445 $1,805 
2017706,847 699,583 734,025 735,533 733,418 723,586 715,848 720,081 709,439 8,847 
2018522,499 609,737 622,388 607,888 593,666 593,570 591,051 594,985 18,341 
2019436,899 417,983 397,489 382,095 375,084 377,752 381,141 20,029 
2020523,736 559,594 555,787 559,722 554,625 556,705 39,256 
2021439,866 452,538 449,198 447,666 445,121 32,858 
2022269,326 229,016 231,964 229,478 46,821 
202364,432 61,543 61,475 22,479 
202428,826 32,754 7,484 
20259,974 4,437 
Total$3,294,517 
Reinsurance run-off
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$64,091 $140,521 $200,390 $231,655 $245,912 $252,959 $258,412 $257,009 $259,688 $262,665 
2017162,930 413,833 521,421 579,439 603,920 639,970 651,113 662,615 671,942 
2018116,421 327,067 421,012 473,785 520,135 541,489 549,967 556,385 
201955,136 204,018 263,511 299,187 323,736 337,930 344,330 
2020105,162 238,405 323,736 393,094 444,569 455,578 
202187,860 239,137 309,066 361,441 378,800 
202250,273 103,775 139,163 155,767 
202322,862 29,382 32,667 
202411,372 15,628 
20254,795 
Total2,878,557 
All outstanding liabilities before 2016, net of reinsurance
33,115 
Liabilities for claims and claim adjustment expenses, net of reinsurance$449,075 
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
26.1%27.0%15.0%9.9%6.0%3.4%1.7%0.7%1.2%1.1%
Reconciliation of Loss Development Tables to Consolidated Balance Sheet
The following table reconciles the reserve for losses and loss expenses at December 31, 2025, 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, 2025
Net outstanding liabilitiesReinsurance recoverable on unpaid claimsGross outstanding liabilities
Insurance segment
Property$972,298 $526,407 $1,498,705 
Casualty4,015,694 3,918,423 7,934,117 
Specialty other
1,214,988 438,800 1,653,788 
Total insurance segment6,202,980 4,883,630 11,086,610 
Reinsurance segment
Casualty3,474,087 3,297,288 6,771,375 
Specialty887,968 402,574 1,290,542 
Run-off
449,075 368,271 817,346 
Total reinsurance segment4,811,130 4,068,133 8,879,263 
Total$11,014,110 $8,951,763 19,965,873 
Unallocated claims adjustment expenses240,209 
Foreign exchange and other(1)
(5,400)
Ceded reserves related to retroactive transactions (2,078,426)
Total liability for unpaid claims and claims adjustment expense$18,122,256 
(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, which results in all historical U.S. dollar amounts being presented on a constant-dollar basis. The approach shows prior year loss development exclusive of the effect of fluctuations in foreign currency exchange rates, which would otherwise distort the change in incurred losses and loss expenses and cash flow patterns. The change in incurred losses and loss expenses presented in these loss development tables differs from other U.S. GAAP disclosures of prior year reserve development amounts, which include the effect of fluctuations in exchanges rates. 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.
v3.25.4
REINSURANCE
12 Months Ended
Dec. 31, 2025
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 31,202520242023
  Premiums
written
Premiums
earned
Premiums
written
Premiums
earned
Premiums
written
Premiums
earned
Gross$9,644,514 $9,038,161 $9,005,888 $8,529,567 $8,356,525 $7,973,577 
Ceded(3,522,858)(3,323,552)(3,248,537)(3,223,332)(3,254,200)(2,889,796)
Net$6,121,656 $5,714,609 $5,757,351 $5,306,235 $5,102,325 $5,083,781 
For the year ended December 31, 2025, the Company recognized ceded losses and loss expenses of $2,008 million (2024: $2,039 million; 2023: $1,754 million).
At December 31, 2025, the Company’s reinsurance recoverable on unpaid and paid losses and loss expenses was $9.6 billion (2024: $7.4 billion).
At December 31, 2025, the Company's allowance for expected credit losses to be recognized over the life of the Company’s reinsurance recoverables balance was $40 million (2024: $43 million; 2023: $37 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 31,20252024
Beginning balance
$43,445 $36,611 
Increase (decrease) in allowance for expected credit losses(3,105)6,834 
Ending Balance
$40,340 $43,445 
Loss Portfolio Transfer Reinsurance Agreement
On December 13, 2024, the Company entered into a LPT agreement with Enstar (refer to Note 8 'Reserves for Losses and Loss Expenses' and Note 18 'Related Party Transactions') to retrocede a portfolio of reinsurance business predominantly related to 2021 and prior underwriting years. The transaction was subject to regulatory approvals and other customary conditions and was completed on April 24, 2025.
The transaction is structured as a 75% ground-up quota share retrocession of net reserves for losses and loss expenses of approximately $2,060 million for consideration of $2,039 million and provides cover up to a policy limit of approximately $940 million. Pursuant to the LPT agreement, the Company maintained responsibility for claims management subject to certain administrative rights of Enstar and entered 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 was deemed to have met the established criteria for retroactive reinsurance accounting.
v3.25.4
DEBT AND FINANCING ARRANGEMENTS
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
DEBT AND FINANCING ARRANGEMENTS DEBT AND FINANCING ARRANGEMENTS
a)    Debt

The following table summarizes the Company's debt:
Year ended December 31,20252024
5.150% Senior Notes
$246,963 $246,873 
4.000% Senior Notes
349,176 348,774 
3.900% Senior Notes
298,057 297,556 
Junior Subordinated Notes422,514 421,976 
Total Debt$1,316,710 $1,315,179 

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, 2025.
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, 2025, the Company's interest expense of $40 million (2024: $40 million, 2023: $40 million) is recorded in interest expense and financing costs in the consolidated statements of operations.
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, 2025, the Company incurred interest expense of $21 million (2024: $21 million, 2023: $21 million).

Scheduled Debt Maturity
The following table provides the scheduled maturity of the Company's debt obligations at December 31, 2025:
Year ended December 31,
2026$— 
2027350,000 
2028— 
2029
300,000 
2030
— 
After 2030
675,000 
Unamortized discount and debt issuance expenses(8,290)
Total senior notes and notes payable$1,316,710 
b)    Loan Advances Made to a Third-Party Reinsurer
At December 31, 2022, a loan balance receivable from a third-party reinsurer of $87 million was included in loan advances made in the consolidated balance sheet. During 2023, the Company advanced $102 million to the third-party reinsurer. Loans balances receivable from the third-party reinsurer are settled against amounts due to the third-party reinsurer under retrocession agreements and are treated as a non-cash activity in the consolidated statement of cash flows. At December 31, 2025, $1 million (2024: $75 million, 2023: $110 million) was repaid. At December 31, 2025, the loan balance receivable was $3 million (2024: $5 million, 2023: $80 million). Loan advances made are expected to be repaid in full by February 15, 2026.
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 these loans was payable in 2025 at an interest rate of 5.4% (2024; 5.4%).
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 up 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 up to a maximum aggregate amount of $200 million (the "$200 million Facility") with Citibank, extend the tenors of issuable letters of credit to March 31, 2026 and make certain updates to the facility's collateral and fee arrangements.
On March 23, 2025, the $300 million Facility was amended to extend the tenors of issuable letters of credit to March 31, 2027.
At December 31, 2025, letters of credit outstanding under the LOC Facility were $226 million (2024: $235 million). At December 31, 2025, the Participating Subsidiaries were in compliance with all LOC Facility covenants.
On August 26, 2025, AXIS Corporate Capital UK II Limited (the "Borrower"), acting through AXIS Managing Agency Limited, as managing agent of Syndicate 1686 and Syndicate 2050 (collectively, the "Syndicates"), entered into a Facility Letter and Master Agreement (together, the "Agreements") with Citibank (the "Lender"), providing for an uncommitted unsecured letter of credit facility up to a maximum aggregate amount of $90 million (the "$90 million Facility") with tenors of issuable letters of credit to August 31, 2030. The facility is supported by a guarantee issued by AXIS Specialty Limited.
The letter of credit facility is intended to support the Borrower's obligations in connection with the Syndicates’ participation in the Lloyd’s insurance market, specifically its Funds at Lloyd’s requirements. The facility contains customary representations, warranties, covenants, and events of default for transactions of this nature.

At December 31, 2025, letters of credit outstanding under the Agreements were $80 million. At December 31, 2025, the Borrower was in compliance with all LOC Agreements covenants.

On October 8, 2025, AXIS Specialty Limited (the "Borrower"), entered into a Letter Agreement with Wells Fargo Bank, National Association (the "Bank"), providing for an uncommitted bilateral short-term line of credit facility up to a maximum aggregate amount of $150 million (the "$150 million Facility") with tenors of issuable letters of credit to October 7, 2026.

The $150 million Facility is intended to support the Borrower's working capital requirements and general corporate expenses. The line of credit facility contains customary representations, warranties, covenants, and events of default for transactions of this nature.

At December 31, 2025, the line of credit facility was not drawn. At December 31, 2025, the Borrower was in compliance with all line of credit facility covenants.
v3.25.4
FEDERAL HOME LOAN BANK ADVANCES
12 Months Ended
Dec. 31, 2025
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, 2025, the companies had admitted assets of approximately $3.6 billion (2024: $3.2 billion) which provides borrowing capacity of up to approximately $888 million (2024: $798 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, 2025, the Company had borrowings under the FHLB program of $66 million (2024: $66 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 2026 (2024: 2025) and interest payable at interest rates between 3.9% and 4.6% (2024: 4.5% and 5.5%). For the year ended December 31, 2025, the Company's interest expense of $3 million (2024: $4 million; 2023: $5 million) is recorded in interest expense and financing costs in the consolidated statements of operations. The borrowings under the FHLB program are secured by cash and investments with a fair value of $74 million (2024: $72 million).
v3.25.4
COMMITMENTS AND CONTINGENCIES
12 Months Ended
Dec. 31, 2025
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 $13.4 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, 2025, 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, 2025, the three largest balances by reinsurer accounted for 20%, 8% and 4% (2024: 12%, 7% and 5%) of reinsurance recoverable on unpaid and paid losses and loss expenses.
At December 31, 2025, amounts recoverable from reinsurers included 31% that is fully collateralized, 65% that is recoverable from reinsurers rated A- or higher by A.M. Best and 4% that is recoverable from reinsurers rated lower than A- by A.M. Best (2024: 17%, 81% and 2%, 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, 2025, the Company’s premium balances receivable was $3.2 billion (2024: $2.8 billion).
At December 31, 2025, the Company's allowance for expected credit losses to be recognized over the life of the Company’s premium balances receivable was $16 million (2024: $17 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 31,20252024
Beginning balance$17,339 $11,997 
Increase (decrease) in allowance for expected credit losses(1,518)5,342 
Ending balance$15,821 $17,339 
For the year ended December 31, 2025, bad debt expense was $1 million (2024: $3 million; 2023: $2 million).
b)    Brokers
The Company produces business through brokers.
For the year ended December 31, 2025, 2024 and 2023, three brokers accounted for 37%, 38% and 38% of gross premiums written, respectively. Marsh & McLennan Companies Inc. accounted for 13% (2024: 14%, 2023: 14%), Aon plc accounted for 13% (2024: 14%, 2023: 15%), and Arthur J. Gallagher & Co. accounted for 11% (2024: 10%, 2023: 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, 2025, the Company had outstanding reinsurance purchase commitments of $10 million (2024: $nil). 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, 2025, the Company has $683 million (2024: $526 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, 2025, the Company has $3 million (2024: $9 million) of unfunded investment commitments to purchase commercial mortgage loans and $403 million (2024: $94 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 UK.
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.
At December 31, 2025, investments and cash of $1,070 million (2024: $883 million) were restricted to satisfy the Company's FAL requirements (refer to Note 5 'Investments' and Note 22 'Statutory Financial Information').
v3.25.4
LEASES
12 Months Ended
Dec. 31, 2025
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 31,202520242023
Lease cost:
Operating lease expense$17,199$17,273$21,499 
Short-term lease expense(1)
1,4457812,291 
Sublease income(2)
(3,138)(4,554)(4,531)
Total lease expense$15,506$13,500$19,259 
Other information:
Operating cash outflows from operating leases$17,960$17,035 $20,190 
Right-of-use assets obtained in exchange for new operating lease liabilities(3)
$13,391$(3,209)$34,988 
Weighted-average remaining lease term - operating leases(4)
8.7 years9.3 years9.8 years
Weighted-average discount rate - operating lease(5)
5.0%4.9 %4.4 %
(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, 2025:
Year ended December 31,Expected cash flows
2026
$16,937 
2027
15,735 
2028
14,984 
2029
14,986 
2030
14,964 
Later years58,714 
Discount(26,225)
Total discounted operating lease liabilities$110,095 

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 
v3.25.4
EARNINGS PER COMMON SHARE
12 Months Ended
Dec. 31, 2025
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 31,202520242023
Earnings per common share
Net income$1,008,898 $1,081,786 $376,292 
Less: Preferred share dividends30,250 30,250 30,250 
Net income available to common shareholders$978,648 $1,051,536 $346,042 
Weighted average common shares outstanding78,192 84,165 85,142 
Earnings per common share$12.52 $12.49 $4.06 
Earnings per diluted common share
Net income available to common shareholders$978,648 $1,051,536 $346,042 
Weighted average common shares outstanding78,192 84,165 85,142 
Share-based compensation plans1,074 1,011 870 
Weighted average diluted common shares outstanding79,266 85,176 86,012 
Earnings per diluted common share$12.35 $12.35 $4.02 
Weighted average anti-dilutive shares excluded from the dilutive computation14 192 405 
v3.25.4
SHAREHOLDERS' EQUITY
12 Months Ended
Dec. 31, 2025
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 31,202520242023
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(93,596)(91,294)(91,912)
Shares repurchased(9,616)(3,061)(398)
Shares reissued 767 759 1,016 
Total treasury shares at end of year(102,445)(93,596)(91,294)
Total shares outstanding74,135 82,984 85,286 
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 this plan 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. This share repurchase program was 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. On February 6, 2025, authorization under this plan 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. This share repurchase program was 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. On September 3, 2025, authorization under this plan was exhausted.
On September 17, 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.
The following table presents common shares repurchased from shares held in Treasury:
Year ended December 31,202520242023
Publicly announced programs: (1)
Total shares9,342 2,806 — 
Total cost$887,717 $199,943 $— 
Average price per share(2)
$95.02 $71.27 $— 
From employees:(3)
Total shares274 255 398 
Total cost$26,559 $15,925 $23,596 
Average price per share(2)
$96.80 $62.45 $59.15 
Total shares repurchased:
Total shares9,616 3,061 398 
Total cost$914,276 $215,868 $23,596 
Average price per share(2)
$95.07 $70.53 $59.15 
(1)    Shares are 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, 2025
Common shares$1.76 $1.32 $0.44 
Series E preferred shares$137.50 $103.13 $34.38 
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 
v3.25.4
RETIREMENT PLANS
12 Months Ended
Dec. 31, 2025
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, 2025, total pension expenses were $36 million (2024: $35 million and 2023: $35 million) for the above retirement benefit.
v3.25.4
SHARE-BASED COMPENSATION
12 Months Ended
Dec. 31, 2025
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, 2025, 2,129,781 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.

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 in 2021 and subsequent years 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 and subsequent years 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 their outstanding restricted stock units or performance 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 with a market condition
Certain share-settled performance restricted stock units 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 with a performance condition

Certain share-settled performance restricted stock units 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, 2023 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 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 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,
2025
2024
2023 (1)
2023 (2)
2023 (3)
Expected volatility 25.30%26.00%36.24%29.30%30.05%
Expected term (in years)3.03.03.01.03.0
Expected dividend yieldn/an/an/an/an/a
Risk-free interest rate4.16%4.06%3.79%4.61%3.39%
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 2025 and 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 awards granted in 2025 is measured from January 1, 2025 to December 31, 2027, and performance for awards granted in 2024 is measured from January 1, 2024 to December 31, 2026.

Performance restricted stock units granted in 2023, 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 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 is 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 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 with a performance condition

The fair value of performance restricted stock units is 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, 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 
Granted89 98.22 625 91.01 
Performance adjustment (1)
55 68.63   
Vested(115)68.63 (653)57.00 
Forfeited(5)86.55 (147)67.73 
Nonvested restricted stock units - December 31, 2025
271 $75.43 1,467 $71.25 
(1) The performance adjustment represents the difference between the number of performance restricted stock units granted and earned following the three-year performance period that ended in 2024. The performance restricted stock units were granted at the target level of achievement.
The following table provides additional information related to share-based compensation:
Year ended December 31,202520242023
Share-based compensation expense
$45,222 $42,713 $57,729 
Tax benefits associated with share-based compensation expense$12,578 $8,007 $8,819 
Fair value of restricted stock units vested (1)
$74,229 $46,884 $64,156 
Unrecognized share-based compensation expense$70,971 $60,192 $62,416 
Expected weighted average period associated with the recognition of unrecognized share-based compensation expense2.3 years2.4 years2.4 years
(1)    Fair value is based on the closing price of the Company's common shares on the vest date.
v3.25.4
RELATED PARTY TRANSACTIONS
12 Months Ended
Dec. 31, 2025
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 Co-Chief Executive Officer of Stone Point Capital, LLC ("Stone Point"). In the ordinary course of business, the Company engaged SKY Harbor Capital Management, LLC, which was 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. During 2025, Trident V, sold its ownership of SKY Harbor Capital Management, LLC to an unaffiliated asset manager. For the year ended December 31, 2025, total fees paid to SKY Harbor Capital Management, LLC, were $1 million (2024: $3 million; 2023: $3 million).
In addition, the Company has an investment of $2 million (2024: $3 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, 2025, fees paid to Freedom were $nil (2024: $nil; 2023: $1 million).
The Company has an investment of $79 million (2024: $92 million) in Stone Point's private equity fund, Trident VIII, L.P. ("Trident VIII") and co-investments of $25 million (2024: $30 million) with Trident VIII. For the year ended December 31, 2025, fees paid to Stone Point in relation to Trident VIII were $2 million (2024: $4 million; 2023: $2 million).
The Company has an investment of $53 million (2024: $39 million) in Stone Point's private equity fund, Trident IX, L.P. ("Trident IX"). For the year ended December 31, 2025, fees paid to Stone Point in relation to Trident IX were $2 million (2024: $3 million; 2023: $1 million).
The Company has an investment of $47 million (2024: $48 million) with Rialto Real Estate IV-Property ("Rialto") and co-investments of $17 million (2024: $23 million) managed by Rialto, which is a portfolio company of Stone Point's private equity fund, Trident VII, L.P. ("Trident VII"). For the year ended December 31, 2025, fees paid to Rialto were $0.3 million (2024: $2 million; 2023: $2 million).

The Company has an investment of $20 million (2024: $18 million) in Stone Point Credit Corporation. For the year ended December 31, 2025, fees paid to Stone Point in relation to Stone Point Credit Corporation were $0.7 million (2024: $0.5 million; 2023: $0.5 million).

The Company previously had an investment of $18 million in Stone Point Credit Corporation bonds. These bonds were repaid in full during the year ended December 31, 2025. For the year ended December 31, 2025, the Company earned income of $1 million (2024: $1 million; 2023: $1 million) in relation to this bond.

The Company has an investment of $7 million (2024: $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, 2025, the Company earned income of $0.6 million (2024: $0.7 million; 2023: $0.5 million) in relation to this loan.
The Company has an investment of $65 million in separately managed accounts ("SMAs") that are managed by Eagle Point. For the year ended December 31, 2025, fees paid to Eagle Point in relation to the SMAs were less than $0.1 million.
The Company has an investment of $371 million in a collateralized loan obligation ("CLO") investment account that is managed by Eagle Point. For the year ended December 31, 2025, fees paid to Eagle Point in relation to this investment account were $0.1 million.
The Company has an investment of $8 million in a SMA that is managed by Stone Point Credit LLC. For the year ended December 31, 2025, the fees paid to Stone Point Credit LLC were less than $0.1 million.
The Company has an investment of $6 million (2024: $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, 2025 and 2024, the Company did not pay any fees to Aspida.
Commitments
At December 31, 2025, the Company had up to $53 million (2024: $60 million) of unfunded commitments to the Stone Point Credit LLC SMA.
At December 31, 2025, the Company had up to $25 million (2024: $25 million) of unfunded commitments to Stone Point's private equity fund, Trident X L.P. ("Trident X").
At December 31, 2025, the Company had up to $8 million (2024: $8 million) of unfunded commitments to Stone Point's private equity fund, Trident VIII.
At December 31, 2025, the Company had up to $11 million (2024: $20 million) of unfunded commitments to Stone Point's private equity fund, Trident IX.
At December 31, 2025, the Company had up to $185 million of unfunded commitments to the Eagle Point SMA.

Stock Repurchase Agreements with Stone Point

On February 3, 2025, the Company entered into a stock 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.

On March 5, 2025, the Company entered into a stock repurchase agreement with T8, pursuant to which T8 agreed to sell 2,139,037 shares to the Company for an aggregate price of approximately $200 million.

On November 19, 2025, the Company entered into a stock repurchase Agreement with T8, pursuant to which T8 agreed to sell 2,404,133 shares to the Company for an aggregate price of approximately $238 million.

Loss Portfolio Transfer Reinsurance Agreement with Enstar
On December 13, 2024, the Company entered into a LPT agreement with Enstar (refer to Note 8 'Reserves for Losses and Loss Expenses' and Note 9 'Reinsurance') to retrocede a portfolio of reinsurance business predominantly related to 2021 and prior underwriting years. The transaction was subject to regulatory approvals and other customary conditions and was completed on April 24, 2025.
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.
On July 2, 2025, in connection with the acquisition of Enstar by investment vehicles managed or advised by affiliates of Sixth Street Partners LLC., all ordinary shares held by the Trident V Funds in Enstar were converted into the right to receive cash, without interest. In addition, affiliates and managed funds of Stone Point Credit Adviser LLC, together with certain co‑investors, purchased preferred equity interests in a parent entity of Enstar with a liquidation preference of $175 million. This preferred equity interest represents a senior, fixed‑value investment and does not confer a controlling interest in the parent entity or any of its subsidiaries, including Enstar.
Retrocession Agreement with Monarch Point Re
Refer to Note 5 'Investments'
Loan Advances Made to Monarch Point Re
Refer to Note 5 'Investments'
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, 2025, the Company has $532 million (2024: $448 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.
Harrington Re
Retrocession Agreement with Harrington Re
Refer to Note 5 'Investments'
Harrington Notes
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.
v3.25.4
REORGANIZATION EXPENSES
12 Months Ended
Dec. 31, 2025
Restructuring and Related Activities [Abstract]  
REORGANIZATION EXPENSES REORGANIZATION EXPENSES
For the year ended December 31, 2025, reorganization expenses were $nil (2024: $26 million and 2023: $29 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.
v3.25.4
INCOME TAXES
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
On December 27, 2023, the Bermuda government enacted the Corporate Income Tax Act 2023 (the "Act") which applies a corporate income tax for fiscal years beginning on or after January 1, 2025. Under the Corporate Income Tax Act 2023 of Bermuda, any liability to the tax applies 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.

On December 11, 2025, the Bermuda government enacted the Corporate Income Tax Amendment (No. 2) Act 2025 (the "Amendment Act") which provided technical corrections to the Act. The Amendment Act includes a provision to allow for derecognition of deferred tax liabilities where a Bermuda tax group recognized both deferred tax assets and deferred tax liabilities under the Bermuda ETA. Pursuant to the Amendment Act, the Company released $19 million of deferred tax liabilities previously established under the Bermuda ETA in 2025.

AXIS Specialty Insurance Bermuda (refer to Note 1 'Organization'), a wholly owned subsidiary of AXIS Specialty U.S. Holdings, Inc, made 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 is subject to tax in the U.S. beginning tax year 2024 and in Bermuda beginning tax year 2025. Any U.S. tax incurred as a result of this election is eligible 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 Company is currently in the process of winding down regulated operations in Singapore. The Singapore branch is not under examination in that tax jurisdiction but remains subject to examination for tax years 2022 through 2025.

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. tax group, withholding taxes will apply. The U.S. subsidiaries are subject to examination for tax years 2022 through 2025. An Internal Revenue Service ("IRS") examination of the U.S. group was completed in 2025 with respect to tax years 2019, 2021, and 2022 and was closed without material adjustments.

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 2021 through 2025.

AXIS Capital has 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 2021 through 2025.

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 31,202520242023
Current income tax expense (benefit)
U.S.$95,565 $84,255 $12,021 
Europe40,245 19,260 32,386 
Bermuda42,464 3,425 291 
Deferred income tax expense (benefit)
U.S.(55,000)716 (24,042)
Europe47,017 7,290 18,932 
Bermuda(1)
46,441 (170,541)(13,272)
Total income tax expense (benefit)$216,732 $(55,595)$26,316 
Net current tax receivables (payables)$(9,907)$42,991 $78,570 
Net deferred tax assets (liabilities)176,726 278,474 72,850 
Net tax assets$166,819 $321,465 $151,420 
(1)    2024 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. 2025 reflects Bermuda ETAs including the amortization of $19 million of deferred tax assets offset by the derecognition of $19 million of deferred tax liabilities pursuant to the Amendment Act.

The following table provides an analysis of income taxes paid disaggregated by jurisdiction, following the adoption of Accounting Standards Update ("ASU") 2023-09:
Year ended December 31,2025
JurisdictionIncome taxes paid (net of refunds)
Federal (Bermuda)$1,000 
Foreign
United States96,637 
United Kingdom12,685 
Canada8,093 
Ireland6,980 
Other foreign jurisdictions1,448 
Total income tax expense (benefit)$126,843 
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 31,20252024
Deferred tax assets:
Discounting of net reserves for losses and loss expenses$60,852 $66,338 
Unearned premiums69,113 62,656 
Net unrealized investments losses 36,536 
Operating and capital loss carryforwards54,923 75,864 
Accruals not currently deductible40,826 36,253 
Tax credits 12,601 2,414 
Bermuda economic transition adjustment(1)
176,759 176,923 
Other deferred tax assets3,742 3,681 
Deferred tax assets before valuation allowance418,816 460,665 
Valuation allowance(7,591)(19,829)
Deferred tax assets net of valuation allowance411,225 440,836 
Deferred tax liabilities:
Deferred acquisition costs(50,832)(35,401)
Net unrealized investments gains(9,807)— 
Other investment adjustments and impairments(6,104)(7,933)
Intangible assets(45,034)(47,355)
Depreciation and amortization(1,450)(7,586)
Equalization reserves(2,140)(2,347)
Lloyd’s deferred year of account results(114,124)(51,770)
Other deferred tax liabilities(5,008)(9,970)
Deferred tax liabilities(234,499)(162,362)
Net deferred tax assets (liabilities)$176,726 $278,474 
(1) At December 31, 2025, the Bermuda ETA includes amortization of $19 million of deferred tax assets offset by the derecognition of $19 million of deferred tax liabilities pursuant to the Amendment Act.
The following table summarizes total operating and capital loss carryforwards and tax credits:
At December 31,20252024
Operating and Capital Loss Carryforwards(1)
Singapore operating loss carryforward$55,914 $91,924 
U.K. operating loss carryforward182,348 216,928 
U.K. capital loss carryforward93 93 
Ireland operating loss carryforward 27 
Ireland capital loss carryforward835 1,372 
Switzerland operating loss carryforward(2)
 68,573 
U.S. capital loss carryforward(3)
16,932 59,434 
Tax Credits(1)
Ireland foreign tax credit$ $333 
U.K. foreign tax credit643 504 
U.S. foreign tax credit(4)
11,957 1,577 
(1)    At December 31, 2025, the Singapore, U.K., and Ireland operating and capital loss carryforwards and tax credits can be carried forward indefinitely.
(2)    At December 31, 2025, the Swiss net operating losses were fully utilized.
(3)    At December 31, 2025, the U.S. capital loss carryforwards expire in 2030.
(4)    At December 31, 2025, the U.S. foreign tax credits expire in 2034.

The following table shows an analysis of the movement in the Company's valuation allowance:
At December 31,20252024
Income tax expense (benefit):
Valuation allowance - beginning of year$17,221 $31,688 
Operating loss carryforwards(8,476)(6,572)
Foreign tax credit(333)(6,589)
U.K. branch assets and other foreign rate differentials756 (1,567)
Capital loss carryforwards and impaired investments(111)261 
Valuation allowance - end of year$9,057 $17,221 
Accumulated other comprehensive income (loss):
Valuation allowance - beginning of year$2,608 $7,023 
Change in investment - related items(4,074)(4,415)
Valuation allowance - end of year(1,466)2,608 
Total valuation allowance - end of year$7,591 $19,829 
At December 31, 2025 and 2024, the Company had a full valuation allowance on operating loss carryforwards relating to operations in Singapore and Ireland and certain other deferred tax assets related to branch operations.
In 2025, the valuation allowance decreased by $12 million (2024: $19 million). In 2025, the net gain incurred by AXIS Re Europe, the Swiss branch of the Irish reinsurance company, resulted in the release of a valuation allowance of $8 million against the net deferred tax assets of which $4 million was released in net income (loss) and $4 million was released in other comprehensive income (loss).

In 2024, the net gain incurred by AXIS Re SE, the Irish reinsurance company, resulted in the release of a valuation allowance of $13 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 was released in net income (loss) and $5 million was released in other comprehensive income (loss). In 2025, the remaining $0.3 million valuation allowance was fully released against foreign tax credits held by AXIS Specialty Europe. In 2024, a valuation allowance of $7 million was released against foreign tax credits held by AXIS Specialty Europe
At December 31, 2025 and 2024, the Company's U.S. operations had a deferred tax asset of $1 million and $19 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, 2025 and 2024, the Company’s Bermuda operations had a deferred tax liability of $11 million and a deferred tax asset of $17 million, respectively, for the unrealized gains (losses) on its fixed maturities that were recorded in other comprehensive income (loss). Due to the net unrealized investment gains in Bermuda, a valuation allowance was not required.
At December 31, 2025 and 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, 2025 and 2024, 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 15% under Bermuda law to income before income taxes, following the adoption of ASU 2023-09:
Year ended December 31, 2025AmountPercent
Income (loss) before income taxes
Bermuda (domestic)$586,113 
Foreign639,517 
 Total income before income taxes$1,225,630 
Bermuda Federal Statutory Rate$183,844 15.0%
State and Local Income Taxes 0.0%
Foreign Tax Effects
United States
Statutory tax rate difference between United States and Bermuda10,915 0.9%
U.S. tax on insurance income84,093 6.9%
Other(1,791)(0.1%)
United Kingdom
Statutory tax rate difference between United Kingdom and Bermuda
31,401 2.5%
Other(5,638)(0.5%)
Other Foreign Jurisdictions(7,794)(0.6%)
Effect of changes in tax laws or rates enacted in the current period (1)
(18,782)(1.5%)
Effect of cross-border tax laws 0.0%
Tax Credits(68,281)(5.6%)
Changes in valuation allowances %
Nontaxable or nondeductible items1,943 0.2%
Changes in unrecognized tax benefits 0.0%
Other Adjustments6,822 0.5%
Actual tax rate216,732 17.7%
(1)     At December 31, 2025, the effects of changes in tax laws or rates enacted in the current period reflects the release of $19 million of Bermuda ETA deferred tax liabilities pursuant to the Amendment Act.
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 prior to the adoption of issuance of ASU 2023-09:
Year ended December 31,20242023
Income (loss) before income taxes
Bermuda (domestic)$323,688 $213,539 
Foreign702,503 189,067 
 Total income before income taxes$1,026,191 $402,606 
Reconciliation of effective tax rate (% of income before income taxes)
Expected tax rate0.0%0.0%
Foreign taxes at local expected rates:
U.S.8.4%(2.5%)
Europe6.0%11.9%
Valuation allowance(1.4%)(2.0%)
Prior year adjustments(1.5)%1.3%
Incremental branch taxes1.1 %0.9%
Change in enacted tax rate(1)
(1.9%)(3.3%)
Bermuda economic transition adjustment(17.2)%— %
Change in unrealized investment gain/(loss)0.6 %— %
Withholding tax0.3 %— %
Other0.2%0.2%
Actual tax rate(5.4%)6.5%
(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 Act related to unrealized investment losses included in other comprehensive income (loss).
v3.25.4
OTHER COMPREHENSIVE INCOME (LOSS)
12 Months Ended
Dec. 31, 2025
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, 2025
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$309,671 $(57,660)$252,011 
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has been recognized(483)63 (420)
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income
35,803 (5,787)30,016 
Unrealized gains (losses) arising during the year, net of reclassification adjustment344,991 (63,384)281,607 
Foreign currency translation adjustment14,381  14,381 
Total other comprehensive income (loss), net of tax$359,372 $(63,384)$295,988 
Year ended December 31, 2024
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$(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
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 recognized
11,220 (1,637)9,583 
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income
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)$394,464 
The following table presents details of amounts reclassified from accumulated other comprehensive income (loss) ("AOCI") to net income (loss):
Amounts reclassified from AOCI(1)
AOCI componentsConsolidated statement of operations line item that includes reclassification adjustmentYear ended December 31,
202520242023
Unrealized gains (losses) on available for sale investments
Other realized and unrealized investment gains (losses)$(33,535)$(170,576)$(129,567)
Impairment losses(2,268)(408)(12,757)
Total before tax(35,803)(170,984)(142,324)
Income tax (expense) benefit5,787 15,664 13,811 
Net of tax$(30,016)$(155,320)$(128,513)
(1)    Amounts in parentheses are charges to net income (loss).
v3.25.4
STATUTORY FINANCIAL INFORMATION
12 Months Ended
Dec. 31, 2025
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 31,202520242025202420252024
Required statutory capital and surplus$2,111,743 $1,982,025 $662,931 $733,689 $502,661 $675,672 
Available statutory capital and surplus$4,396,966 $4,475,219 $1,068,054 $1,197,127 $1,879,213 $2,483,658 

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, 2025 and 2024, the required and available statutory capital and surplus were based on this EBS framework.
Under the Act, the Company's Bermuda subsidiaries are 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, 2025, the maximum dividend the Company's Bermuda subsidiaries could pay, without a signed affidavit, having met minimum levels of statutory capital and surplus requirements, was approximately $941 million (2024: $958 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 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") 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 2025 and 2024, 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, 2025, the maximum dividend the Company's Irish subsidiaries could pay, having met their target solvency and capital requirements was approximately $74 million (2024: $97 million).
United States
The Company's U.S. subsidiaries 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. 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. 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, 2025, the maximum dividend that the Company's U.S. subsidiaries could pay without regulatory approval was approximately $186 million (2024: $344 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. AXIS Corporate Capital UK II Limited provides 100% capital support to Syndicate 1686 for underwriting activities effective January 1, 2025. AXIS Corporate Capital UK Limited and AXIS Corporate Capital UK II Limited provided 70% and 30% capital support, respectively, to Syndicate 1686's through December 31, 2024. 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 UK.

FAL may be satisfied by cash, certain investments and letters of credit provided by approved banks. At December 31, 2025, fixed maturities and short-term investments with a fair value of $175 million (2024: $328 million) and cash of $3 million (2024: $4 million), respectively, were restricted to satisfy AXIS Corporate Capital UK Limited FAL requirements.

At December 31, 2025, fixed maturities and short-term investments with a fair value of $849 million (2024: $424 million), equity securities with a fair value of $36 million (2024: $27 million), a letter of credit for $80 million (2024: $nil), and cash of $8 million (2024: $99 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, 2025 and 2024, 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, 2025 and 2024, 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 $0.9 billion, $1.0 billion, and $471 million for 2025, 2024 and 2023, 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.
v3.25.4
SCHEDULE I - SUMMARY OF INVESTMENTS - OTHER THAN INVESTMENTS IN RELATED PARTIES
12 Months Ended
Dec. 31, 2025
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, 2025
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$2,406,907 $2,417,901 $2,417,901 
Non-U.S. government798,984 810,544 810,544 
Corporate debt5,168,562 5,222,433 5,222,433 
Agency RMBS2,026,043 2,035,352 2,035,352 
CMBS811,056 801,511 801,511 
Non-agency RMBS193,372 190,124 190,124 
ABS1,479,963 1,488,067 1,488,067 
Municipals52,841 52,095 52,095 
Total fixed maturities, available for sale$12,937,728 13,018,027 13,018,027 
Fixed maturities, held to maturity, at amortized cost
Corporate debt$145,137 143,076 145,137 
ABS252,293 252,866 252,293 
Total fixed maturities, held to maturity$397,430 395,942 397,430 
Mortgage loans, held for investment, at fair value356,840 356,840 
Short-term investments, at fair value20,298 20,298 
Equity securities, at fair value707,569 707,569 
Other investments, at fair value (1)
723,138 1,027,798 
Equity method investments (2)
 227,181 
Total investments$15,221,814 $15,755,143 
(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.
v3.25.4
SCHEDULE II - CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY
12 Months Ended
Dec. 31, 2025
Condensed Financial Information Disclosure [Abstract]  
SCHEDULE II - CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY
AXIS CAPITAL HOLDINGS LIMITED
CONDENSED BALANCE SHEETS – PARENT COMPANY
DECEMBER 31, 2025 AND 2024
 
20252024
(in thousands)
Assets
Investments in subsidiaries$6,578,804 $6,209,792 
Cash and cash equivalents3,880 3,768 
Other assets20,870 4,465 
Total assets$6,603,554 $6,218,025 
Liabilities
Intercompany payable$197,849 $70,183 
Dividends payable46,264 50,478 
Other liabilities3,006 7,985 
Total liabilities247,119 128,646 
Shareholders’ equity
Preferred shares550,000 550,000 
Common shares (shares issued 2025: 176,580; 2024: 176,580
     shares outstanding 2025: 74,135; 2024: 82,984)
2,206 2,206 
Additional paid-in capital2,405,792 2,394,063 
Accumulated other comprehensive income (loss)28,431 (267,557)
Retained earnings8,181,699 7,341,569 
Treasury shares, at cost (2025: 102,445; 2024: 93,596)
(4,811,693)(3,930,902)
Total shareholders’ equity6,356,435 6,089,379 
Total liabilities and shareholders’ equity$6,603,554 $6,218,025 

(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, 2025, 2024 AND 2023
 
202520242023
(in thousands)
Revenues
Net investment income
$ $— $— 
Total revenues — — 
Expenses
General and administrative expenses52,957 52,599 52,334 
Total expenses52,957 52,599 52,334 
Income (loss) before incomes taxes and equity in net income of subsidiaries
(52,957)(52,599)(52,334)
Income tax benefit
8,071 — — 
Equity in net income of subsidiaries
1,053,783 1,134,385 428,626 
Net income1,008,897 1,081,786 376,292 
Preferred share dividends30,250 30,250 30,250 
Net income available to common shareholders$978,647 $1,051,536 $346,042 
Comprehensive income
$1,304,886 $1,180,065 $770,756 
SCHEDULE II
AXIS CAPITAL HOLDINGS LIMITED
CONDENSED STATEMENTS OF CASH FLOWS – PARENT COMPANY
YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023
 
202520242023
 (in thousands)
Cash flows from operating activities:
Net income$1,008,897 $1,081,786 $376,292 
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in income loss of subsidiaries
(1,053,783)(1,134,385)(428,626)
Change in intercompany payable127,666 (19,247)(136,059)
Dividends received from subsidiaries1,001,700 459,000 375,000 
Other items(42,324)(28,645)(34,626)
Share-based compensation expense, net of cash payments45,214 42,731 54,119 
Net cash provided by operating activities1,087,370 401,240 206,100 
Cash flows from financing activities:
Repurchase of common shares(887,717)(199,944)— 
Taxes paid on withholding shares(26,559)(15,925)(23,595)
Dividends paid - common shares(142,732)(151,765)(153,775)
Dividends paid - preferred shares(30,250)(30,250)(30,250)
Net cash used in financing activities(1,087,258)(397,884)(207,620)
Increase (decrease) in cash, cash equivalents and restricted cash112 3,356 (1,520)
Cash, cash equivalents and restricted cash - beginning of year3,768 412 1,932 
Cash, cash equivalents and restricted cash - end of year$3,880 $3,768 $412 
v3.25.4
SCHEDULE III - SUPPLEMENTARY INSURANCE INFORMATION
12 Months Ended
Dec. 31, 2025
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, 2025
(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$584,203 $11,156,522 $4,333,954 $4,291,485 $ $2,337,227 $820,324 $537,558 $4,627,224 
Reinsurance217,575 6,965,734 1,491,744 1,423,124  951,314 316,145 50,111 1,494,432 
Corporate    766,903   116,262  
Total$801,778 $18,122,256 $5,825,698 $5,714,609 $766,903 $3,288,541 $1,136,469 $703,931 $6,121,656 
 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$503,175 $10,499,703 $3,859,162 $3,926,036 $— $2,245,420 $766,915 $485,929 $4,250,545 
Reinsurance182,678 6,719,226 1,352,703 1,380,199 — 913,067 303,636 50,513 1,506,806 
Corporate— — — — 759,229 — — 129,760 — 
Total$685,853 $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$448,062 $9,507,409 $3,507,519 $3,461,700 $— $2,080,001 $648,463 $472,094 $3,758,720 
Reinsurance153,571 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$601,633 $16,434,018 $4,747,602 $5,083,781 $611,742 $3,393,102 $1,000,945 $684,446 $5,102,325 
(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 $116 million, $130 million, and $133 million for the years ended December 31, 2025, 2024 and 2023, 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.
v3.25.4
SCHEDULE IV - SUPPLEMENTARY REINSURANCE INFORMATION
12 Months Ended
Dec. 31, 2025
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Abstract]  
SCHEDULE IV - SUPPLEMENTARY REINSURANCE INFORMATION
AXIS CAPITAL HOLDINGS LIMITED
SUPPLEMENTARY REINSURANCE INFORMATION
YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023
 
(in thousands)
GROSS
AMOUNT
CEDED TO
OTHER
COMPANIES
ASSUMED
FROM
OTHER
COMPANIES
NET
AMOUNT
PERCENTAGE
OF AMOUNT
ASSUMED TO
NET
2025
Property and Casualty$6,003,826 $3,222,188 $2,710,155 $5,491,793 49.3 %
Accident and Health546,852 300,670 383,681 629,863 60.9 %
Total$6,550,678 $3,522,858 $3,093,836 $6,121,656 50.5 %
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 %
v3.25.4
SUBSEQUENT EVENTS
12 Months Ended
Dec. 31, 2025
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS SUBSEQUENT EVENTS
Share Repurchase program
On February 26, 2026, 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.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
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
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
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, together with the Risk and Audit Committees of the Board, oversees our information security program. In 2025, our Risk Committee received quarterly updates from the CISO on cybersecurity matters, and our Board and Audit Committee received updates from the CISO at least annually, as 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, together 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, together with the Risk and Audit Committees of the Board, oversees our information security program. In 2025, our Risk Committee received quarterly updates from the CISO on cybersecurity matters, and our Board and Audit Committee received updates from the CISO at least annually, as 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
v3.25.4
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
12 Months Ended
Dec. 31, 2025
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.
Reclassifications To facilitate comparison of information across periods, certain reclassifications have been made to prior year amounts to conform to the current year's presentation. At December 31, 2025, the Company presented loss funds and funds withheld balances in other assets and excess ceding commissions in other liabilities in the consolidated balance sheet. These amounts were previously included in insurance and reinsurance premium balances receivable and deferred acquisition costs, respectively in the consolidated balance sheets. These reclassifications did not impact results of operations, financial condition or liquidity.
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. Acquisition costs are shown net of ceding commissions receivable on reinsurance purchased limited to an amount that represents recovery of initial acquisition costs. Ceding commissions receivable in excess of the recovery of initial acquisition costs are recognized in other liabilities in the consolidated balance sheets. Net acquisition costs and any excess ceding commissions are deferred and charged to net income (loss) as the related premium is earned.
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.
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 reserve class. 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 service awards and share-settled performance awards.
Restricted Stock Units - Share-Settled
The fair value of share-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 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 life 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 2025 and Recently Issued Accounting Standards Not Yet Adopted New Accounting Standards Adopted in 2025
Improvements to Income Tax Disclosures

Effective October 1, 2025 the Company adopted Accounting Standards Update ("ASU" or "Update") ASU 2023-09 "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures" which aims to provide more transparency and comparability of income taxes disclosures by jurisdiction.
The amendments applicable to the Company primarily relate to the effective tax rate reconciliation and the requirement to provide a more detailed reconciliation of income tax expense by comparing reported income tax expense to the amount calculated using the statutory tax rate of the entity’s country of domicile. The amendments also introduce enhanced disaggregation requirements including separate disclosure of specified categories that meet a quantitative threshold.

In addition, the amendments required the Company to disclose income taxes paid (net of refunds received) disaggregated between federal and state taxes in the Company’s country of domicile and foreign income taxes paid disaggregated by individual jurisdictions when the amount paid (net of refunds received) in a jurisdiction is equal to or greater than 5 percent of total income taxes paid (net of refunds received) (refer to Note 20 'Income Taxes').
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
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. As this Update relates solely to financial statement disclosures its adoption will not impact the Company's results of operations, financial condition, or liquidity.
Targeted Improvements to the Accounting for Internal-Use Software

In September 2025, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU" or "Update") 2025-06 "Intangibles - Goodwill and Other - Internal-Use Software (Topic 350-40) - Targeted Improvements to the Accounting for Internal-Use Software".

The amendments in this Update remove all references to prescriptive and sequential software development stages (referred to as "project stages") throughout Subtopic 350-40. An entity will be required to start capitalizing software costs when (1) management has authorized and committed to funding the software project and (2) it is probable that the project will be completed and the software will be used to perform the function intended (referred to as the "probable-to-complete recognition threshold") have occurred.

This guidance is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods. Early adoption is permitted at the beginning of an annual reporting period. The amendments in this Update can be applied on a prospective, modified or a retrospective transition approach. The Company does not expect the adoption of this guidance to have a material impact on its results of operations, financial condition, or liquidity.
v3.25.4
SEGMENT INFORMATION (Tables)
12 Months Ended
Dec. 31, 2025
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, 2025InsuranceReinsuranceTotal
Gross premiums written$7,179,206 $2,465,308 $9,644,514 
Net premiums written4,627,224 1,494,432 6,121,656 
Net premiums earned4,291,485 1,423,124 5,714,609 
Other insurance related income677 22,539 23,216 
Current accident year net losses and loss expenses(2,404,202)(971,302)(3,375,504)
Net favorable prior year reserve development
66,975 19,988 86,963 
Acquisition costs(820,324)(316,145)(1,136,469)
Underwriting-related general and administrative expenses(537,558)(50,111)(587,669)
Underwriting income$597,053 $128,093 725,146 
Net investment income766,903 
Net investment gains58,950 
Corporate expenses(116,262)
Foreign exchange (losses) gains(141,983)
Interest expense and financing costs(66,659)
Reorganization expenses 
Amortization of intangible assets(9,917)
Income before income taxes and interest in income of equity method investments1,216,178 
Income tax expense(216,732)
Interest in income of equity method investments9,452 
Net income1,008,898 
Preferred share dividends30,250 
Net income available to common shareholders$978,648 
Current accident year loss ratio56.0%68.3%59.1%
Prior year reserve development ratio(1.5%)(1.5%)(1.6%)
Net losses and loss expenses ratio54.5 %66.8 %57.5 %
Acquisition cost ratio19.1 %22.2 %19.9 %
General and administrative expense ratio 12.5 %3.6 %12.4 %
Combined ratio86.1 %92.6 %89.8 %
Goodwill and intangible assets$232,548 $ $232,548 
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 ratio12.4 %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 ratio 13.7 %4.9 %13.5 %
Combined ratio92.5 %107.6 %99.9 %
Goodwill and intangible assets$287,684 $— $287,684 
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 31,202520242023
U.S.$5,204,252 $4,864,074 $4,484,789 
Ireland1,892,851 1,923,006 1,837,177 
Lloyd's of London2,346,215 1,998,217 1,759,990 
Bermuda201,196 220,591 274,569 
Gross premiums written$9,644,514 $9,005,888 $8,356,525 
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 31,202520242023
Insurance
Property$1,347,011 $1,139,308 $878,849 
Professional lines887,533 817,535 764,558 
Liability543,627 494,561 496,381 
Cyber310,837 347,842 323,025 
Marine and aviation665,306 614,826 567,292 
Accident and health338,522 360,894 306,061 
Credit and political risk198,649 151,070 125,534 
Total Insurance4,291,485 3,926,036 3,461,700 
Reinsurance
Liability314,003 309,265 403,239 
Professional lines198,457 169,074 205,404 
Motor126,233 123,545 155,942 
Accident and health303,690 322,932 341,806 
Credit and surety273,702 231,780 236,408 
Agriculture137,367 126,549 121,628 
Marine and aviation57,667 64,609 65,658 
Run-off lines
Catastrophe406 13,412 33,963 
Property3,845 6,266 44,508 
Engineering7,754 12,767 13,525 
Total run-off lines12,005 32,445 91,996 
Total Reinsurance1,423,124 1,380,199 1,622,081 
Total$5,714,609 $5,306,235 $5,083,781 
v3.25.4
GOODWILL AND INTANGIBLE ASSETS (Tables)
12 Months Ended
Dec. 31, 2025
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, 2023
Gross amount$95,890 $120,784 $394,604 $611,278 
Accumulated amortizationn/an/a(317,588)(317,588)
Accumulated translation adjustment4,911 — — 4,911 
100,801 120,784 77,016 298,601 
Amortizationn/an/a(10,917)(10,917)
Impairment charges— — — — 
At December 31, 2024
Gross amount95,890 120,784 394,604 611,278 
Accumulated amortizationn/an/a(328,505)(328,505)
Accumulated translation adjustment4,911 — — 4,911 
100,801 120,784 66,099 287,684 
Amortizationn/an/a(10,917)(10,917)
Impairment charges— — — — 
Tax-related adjustments
(34,303)— — (34,303)
At December 31, 2025
Gross amount95,890 120,784 394,604 611,278 
Accumulated amortizationn/an/a(339,421)(339,421)
Accumulated translation adjustment4,911   4,911 
Tax-related adjustments
(34,303)— — (34,303)
66,498 120,784 55,183 242,465 
Amortizationn/an/a(9,917)(9,917)
Impairment charges    
$66,498 $120,784 $45,266 $232,548 
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, 2025
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 $(13,330)— 
VOBA(2)
256,942 (256,942)— 
Coverholders (2)
63,565 (43,701)19,864 
Large brokers (2)
46,641 (25,653)20,988 
SME brokers (2)
14,126 (9,712)4,414 
$515,388 $(349,338)$166,050 
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, 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 (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, 2025
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 $(13,330)— 
VOBA(2)
256,942 (256,942)— 
Coverholders (2)
63,565 (43,701)19,864 
Large brokers (2)
46,641 (25,653)20,988 
SME brokers (2)
14,126 (9,712)4,414 
$515,388 $(349,338)$166,050 
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, 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 (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 Estimated Amortization Expense
The table below provides details of estimated amortization expense of intangible assets with a finite life:
Total
2026
$9,583 
2027
9,583 
2028
9,583 
2029
7,965 
2030
3,109 
After 2030
5,443 
Total remaining amortization expense45,266 
Indefinite lived intangible assets120,784 
Total intangible assets$166,050 
v3.25.4
INVESTMENTS (Tables)
12 Months Ended
Dec. 31, 2025
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, 2025
Available for sale
U.S. government and agency$2,406,907 $ $17,206 $(6,212)$2,417,901 
Non-U.S. government798,984  14,961 (3,401)810,544 
Corporate debt5,168,562 (1,539)96,137 (40,727)5,222,433 
Agency RMBS(1)
2,026,043  31,869 (22,560)2,035,352 
CMBS(2)
811,056  6,641 (16,186)801,511 
Non-agency RMBS193,372 (240)1,366 (4,374)190,124 
ABS(3)
1,479,963 (57)12,231 (4,070)1,488,067 
Municipals(4)
52,841  462 (1,208)52,095 
Total fixed maturities, available for sale$12,937,728 $(1,836)$180,873 $(98,738)$13,018,027 
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 
(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, 2025
Maturity
Due in one year or less$364,414 $364,273 2.8 %
Due after one year through five years5,665,467 5,721,423 44.0 %
Due after five years through ten years2,212,109 2,231,417 17.1 %
Due after ten years185,304 185,860 1.4 %
8,427,294 8,502,973 65.3 %
Agency RMBS2,026,043 2,035,352 15.6 %
CMBS811,056 801,511 6.2 %
Non-agency RMBS193,372 190,124 1.5 %
ABS1,479,963 1,488,067 11.4 %
Total$12,937,728 $13,018,027 100.0 %
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 %
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, 2025
Fixed maturities, available for sale
U.S. government and agency$186,934 $(4,695)$314,665 $(1,517)$501,599 $(6,212)
Non-U.S. government50,892 (2,202)147,629 (1,199)198,521 (3,401)
Corporate debt589,821 (32,617)501,402 (8,110)1,091,223 (40,727)
Agency RMBS338,652 (21,806)160,500 (754)499,152 (22,560)
CMBS331,169 (15,831)98,333 (355)429,502 (16,186)
Non-agency RMBS39,376 (4,361)1,092 (13)40,468 (4,374)
ABS94,908 (3,582)204,271 (488)299,179 (4,070)
Municipals21,039 (1,203)727 (5)21,766 (1,208)
Total fixed maturities, available for sale$1,652,791 $(86,297)$1,428,619 $(12,441)$3,081,410 $(98,738)
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)
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, 2025
Held to maturity
Corporate debt$145,137 $ $145,137 $2,039 $(4,100)$143,076 
ABS(1)
252,293  252,293 625 (52)252,866 
Total fixed maturities, held to maturity$397,430 $ $397,430 $2,664 $(4,152)$395,942 
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 
(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, 2025
Equity securities
Common stocks$13,927 $439 $(671)$13,695 
Preferred stocks19,662 717 (68)20,311 
Exchange-traded funds259,353 142,901 (497)401,757 
Bond mutual funds288,333 9,411 (25,938)271,806 
Total equity securities$581,275 $153,468 $(27,174)$707,569 
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 
Summary of Mortgage Loans Net of Valuation Allowance
The following table provides details of the Company's mortgage loans, held for investment:
  
December 31, 2025December 31, 2024
  
Carrying value% of TotalCarrying value% of Total
Mortgage loans, held for investment:
Commercial$386,582 108 %$529,075 105 %
Allowance for expected credit losses
(29,742)(8%)(23,378)(5%)
Total mortgage loans, held for investment
$356,840 100 %$505,697 100 %
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, 2025
Multi-strategy funds$11,577 1 %Quarterly
60-90 days
Direct lending funds186,747 18 %
Quarterly(1)
90 days
Private equity funds364,376 36 %n/an/a
Real estate funds291,491 28 %
Quarterly(2), Annually(3)
45-90 days
Other privately held investments173,607 17 %n/an/a
Total other investments$1,027,798 100 %
At December 31, 2024
Multi-strategy funds$24,919 %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
Other privately held investments121,981 13 %n/an/a
Total other investments$930,278 100 %
n/a – not applicable
(1)Applies to one fund with a fair value of $2 million (2024: $3 million).
(2)Applies to one fund with a fair value of $44 million (2024: $51 million).
(3)Applies to one fund with a fair value of $24 million (2024: $21 million).
Summary of Equity Method Investments
The following table provides details of the Company's equity method investments:
  
December 31, 2025December 31, 2024
  
Carrying valueCarrying value
Equity method investments:
Harrington Re
$163,513 $163,933 
Monarch Point Re
63,668 43,061 
Total equity method investments
$227,181 $206,994 
Schedule of Other Significant Noncash Transactions
The following table provides a summary of non-cash settlements with Monarch Point Re:
Non-cash settlements with Monarch Point Re202520242023
Loan advances made$153,579 $181,516 $50,072 
Reinsurance recoverable on unpaid losses and loss expenses
59,141 31,936 4,207 
Interest receivable on loan advances made10,656 13,573 12,157 
Net cash inflows
$223,376 $227,025 $66,436 
Insurance and reinsurance balances payable, net
$(223,376)$(227,025)$(66,436)
Net cash outflows
$(223,376)$(227,025)$(66,436)
Summary of Net Investment Income
Net investment income was derived from the following sources:
Year ended December 31,202520242023
Fixed maturities$612,198 $620,704 $514,842 
Other investments69,275 48,666 20,411 
Equity securities13,593 12,922 12,088 
Mortgage loans23,587 34,028 35,312 
Cash and cash equivalents75,092 59,600 50,261 
Short-term investments3,136 12,569 8,924 
Gross investment income796,881 788,489 641,838 
Investment expenses(29,978)(29,260)(30,096)
Net investment income$766,903 $759,229 $611,742 
Summary of Net Investment Gains (Losses)
The following table provides an analysis of net investment gains (losses):
Year ended December 31,202520242023
Gross realized investment gains
Fixed maturities, short-term investments, and cash and cash equivalents
$81,559 $77,525 $32,920 
Equity securities40,102 32,292 16,847 
Gross realized investment gains121,661 109,817 49,767 
Gross realized investment losses
Fixed maturities, short-term investments, and cash and cash equivalents
(106,130)(230,774)(158,080)
Equity securities(11,590)(15,251)(639)
Mortgage loans
(4,950)(7,215)— 
Gross realized investment losses(122,670)(253,240)(158,719)
(Increase) decrease in allowance for expected credit losses, fixed maturities, available for sale
2,103 6,821 974 
(Increase) decrease in allowance for expected credit losses, mortgage loans
(6,364)(17,159)(6,220)
Impairment losses(1)
(2,268)(408)(12,757)
Change in fair value of investment derivatives(2)
(1,275)1,783 (1,456)
Net unrealized gains (losses) on equity securities67,763 13,852 53,781 
Net investment gains (losses)$58,950 $(138,534)$(74,630)
(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 31,202520242023
Balance at beginning of period$3,938 $10,759 $11,733 
Expected credit losses on securities where credit losses were not previously recognized
2,620 926 5,200 
Additions (reductions) for expected credit losses on securities where credit losses were previously recognized
(1,000)(2,319)4,934 
Impairments of securities which the Company intends to sell or more likely than not will be required to sell — — 
Securities sold/redeemed/matured(3,722)(5,428)(11,108)
Balance at end of period$1,836 $3,938 $10,759 
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 31,202520242023
Balance at beginning of period$23,378 $6,220 $— 
Expected credit losses on loans where credit losses were not previously recognized
3,172 21,757 6,220 
Additions (reductions) for expected credit losses on loans where credit losses were previously recognized
8,927 2,616 — 
Loans sold/redeemed/matured
(5,735)(7,215)— 
Balance at end of period$29,742 $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 31,20252024
Collateral in trust for inter-company agreements$2,820,416 $2,549,220 
Collateral for secured letter of credit facility184,651 208,090 
Funds at Lloyd's1,069,623 883,362 
Collateral in trust for third-party agreements
2,481,821 2,602,306 
Securities on deposit or in trust with regulatory authorities747,100 632,268 
Total restricted investments and cash$7,303,611 $6,875,246 
v3.25.4
FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Dec. 31, 2025
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, 2025
Assets
Fixed maturities, available for sale
U.S. government and agency$2,385,085 $32,816 $ $ $2,417,901 
Non-U.S. government 810,544   810,544 
Corporate debt 5,033,161 189,272  5,222,433 
Agency RMBS 2,035,352   2,035,352 
CMBS 801,511   801,511 
Non-agency RMBS 190,124   190,124 
ABS 1,448,711 39,356  1,488,067 
Municipals 52,095   52,095 
 2,385,085 10,404,314 228,628 — 13,018,027 
Equity securities
Common stocks13,695    13,695 
Preferred stocks14,239 6,072   20,311 
Exchange-traded funds401,757    401,757 
Bond mutual funds 271,806   271,806 
 429,691 277,878   707,569 
Other investments
Multi-strategy funds
   11,577 11,577 
Direct lending funds   186,747 186,747 
Private equity funds   364,376 364,376 
Real estate funds   291,491 291,491 
Other privately held investments  123,925 49,682 173,607 
  123,925 903,873 1,027,798 
Short-term investments 20,298   20,298 
Other assets
Derivative instruments (refer to Note 7) 930   930 
Total Assets$2,814,776 $10,703,420 $352,553 $903,873 $14,774,622 
Liabilities
Derivative instruments (refer to Note 7)$ $8,859 $ $ $8,859 
Total Liabilities$ $8,859 $ $ $8,859 
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 stocks5,864 — — 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 
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 
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, 2025
Fixed maturities, available for sale         
Corporate debt$126,391 $ $ $252 $1,843 $84,228 $(2,072)$(21,370)$189,272 $ 
ABS20,832    1,188 17,336   39,356  
 147,223   252 3,031 101,564 (2,072)(21,370)228,628  
Other investments
CLO-Equities          
Other privately held investments92,230   7,799  40,232  (16,336)123,925 6,374 
 92,230   7,799  40,232  (16,336)123,925 6,374 
Total assets$239,453 $ $ $8,051 $3,031 $141,796 $(2,072)$(37,706)$352,553 $6,374 
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 
(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.
v3.25.4
DERIVATIVE INSTRUMENTS (Tables)
12 Months Ended
Dec. 31, 2025
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, 2025December 31, 2024
  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$9,583 $ $181 $17,655 $323 $— 
Relating to underwriting portfolio:
Foreign exchange forward contracts1,425,737 930 8,678 1,323,714 9,116 3,100 
Total derivatives$930 $8,859 $9,439 $3,100 
(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, 2025December 31, 2024
Gross amountsGross amounts offset
Net
amounts(1)
Gross amountsGross amounts offset
Net
amounts(1)
Derivative assets$3,126 $(2,196)$930 $20,067 $(10,628)$9,439 
Derivative liabilities$11,055 $(2,196)$8,859 $13,728 $(10,628)$3,100 
(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, 2025December 31, 2024
Gross amountsGross amounts offset
Net
amounts(1)
Gross amountsGross amounts offset
Net
amounts(1)
Derivative assets$3,126 $(2,196)$930 $20,067 $(10,628)$9,439 
Derivative liabilities$11,055 $(2,196)$8,859 $13,728 $(10,628)$3,100 
(1)Net asset and liability derivatives are classified within other assets and other liabilities in the consolidated balance sheets.
Summary of Total Unrealized and Realized Gains (Loss) on Derivatives Not Designated as Hedges Recorded in Earnings
The following table provides the total unrealized and realized gains (losses) recognized in net income (loss) for derivatives not designated as hedges:
  Consolidated statement of operations line item that includes gain (loss) recognized
in net income (loss)
Amount of gain (loss) recognized in
net income (loss)
  202520242023
Relating to investment portfolio:
Foreign exchange forward contractsNet investment gains (losses)$(1,275)$1,783 $(1,456)
Relating to underwriting portfolio:
Foreign exchange forward contractsForeign exchange (losses) gains(3,439)13,399 8,121 
Total$(4,714)$15,182 $6,665 
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES (Tables)
12 Months Ended
Dec. 31, 2025
Insurance Loss Reserves [Abstract]  
Summary of Reserve for Losses and Loss Expenses
Reserve for losses and loss expenses comprise the following:
At December 31,20252024
Reserve for reported losses and loss expenses$5,797,152 $5,433,903 
Reserve for losses incurred but not reported12,325,104 11,785,026 
Reserve for losses and loss expenses$18,122,256 $17,218,929 
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 31,202520242023
Gross reserve for losses and loss expenses, beginning of year$17,218,929 $16,434,018 $15,168,863 
Less reinsurance recoverable on unpaid losses and loss expenses, beginning of year(6,840,897)(6,323,083)(5,831,172)
Net reserve for unpaid losses and loss expenses, beginning of year10,378,032 10,110,935 9,337,691 
Net incurred losses and loss expenses related to:
Current year3,375,504 3,182,810 2,981,220 
Prior years(86,963)(24,323)411,882 
 3,288,541 3,158,487 3,393,102 
Net paid losses and loss expenses related to:
Current year(592,308)(538,709)(488,016)
Prior years(2,554,334)(2,360,100)(2,185,588)
 (3,146,642)(2,898,809)(2,673,604)
Foreign exchange and other286,994 (110,280)126,275 
Ceded reserves related to retroactive transactions
(1,636,432)117,699 (72,529)
(1,349,438)7,419 53,746 
Net reserve for unpaid losses and loss expenses, end of year9,170,493 10,378,032 10,110,935 
Reinsurance recoverable on unpaid losses and loss expenses, end of year8,951,763 6,840,897 6,323,083 
Gross reserve for losses and loss expenses, end of year$18,122,256 $17,218,929 $16,434,018 
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, 2025$66,975 $19,988 $86,963 
Year ended December 31, 2024$16,209 $8,114 $24,323 
Year ended December 31, 2023$(176,353)$(235,529)$(411,882)
Prior year reserve development by reserve class was as follows:
Favorable (Adverse)
Years ended December 31,202520242023
Property$37,891 $17,718 $16,195 
Casualty
 — (240,980)
Specialty other
29,084 (1,509)48,432 
Total$66,975 $16,209 $(176,353)
Prior year reserve development by reserve class was as follows:
Favorable (Adverse)
Years ended December 31,202520242023
Casualty
$ $— $(363,948)
Specialty
19,863 8,114 61,629 
Run-off
125 — 66,790 
Total$19,988 $8,114 $(235,529)
Summary of The Lines of Business Categories by Reserve Class
The following table maps the Company's lines of business to reserve classes:
Insurance segment
Reserve class
Property
Casualty
Specialty other
Reported lines of business
PropertyX
Professional linesX
LiabilityX
CyberX
Marine and aviationX
Accident and healthX
Credit and political riskX
The following table maps the Company's lines of business to reserve classes:
Reinsurance segment
Reserve class
Casualty
Specialty
Run-off
Reported lines of business
Liability
X
Professional lines
X
Motor
X
Accident and health
X
Credit and surety
X
Agriculture
X
Marine and aviation
X
Catastrophe
X
Property
X
Engineering
X
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, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$264,194 $289,213 $280,512 $266,055 $260,134 $261,503 $260,917 $266,033 $265,364 $268,320 $843 6,694
2017797,170 704,795 693,194 683,764 679,915 680,251 674,933 673,117 675,382 13,782 10,124
2018614,321 645,557 624,664 616,929 616,102 606,842 600,785 600,610 303 9,711
2019379,574 370,018 369,591 379,696 363,589 363,928 366,073 5,127 9,653
2020669,832 644,624 594,489 603,112 608,297 614,552 9,645 12,562
2021380,914 378,525 375,290 375,209 378,089 6,870 8,002
2022417,271 421,974 406,032 407,847 18,306 7,813
2023402,022 400,748 369,344 56,469 7,354
2024545,712 525,040 151,212 7,941
2025585,269 280,088 7,289
Total$4,790,526 
Insurance property
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$82,930 $207,490 $243,902 $251,487 $251,573 $257,527 $254,939 $261,163 $265,436 $267,127 
2017191,282 516,060 626,041 654,387 650,383 640,135 652,344 652,894 656,471 
2018223,593 473,016 569,027 578,912 597,042 583,171 592,302 597,839 
2019150,263 263,234 314,815 352,040 341,846 346,945 349,144 
2020183,428 431,914 489,509 539,712 570,037 586,705 
2021134,554 288,144 325,758 345,584 358,224 
202297,826 263,666 330,983 357,064 
202390,869 210,618 267,668 
2024112,214 259,794 
2025131,652 
Total3,831,688 
All outstanding liabilities before 2016, net of reinsurance13,460 
Liabilities for claims and claim adjustment expenses, net of reinsurance$972,298 
Insurance casualty
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$474,228 $482,526 $487,559 $487,417 $490,035 $492,878 $497,108 $510,078 $515,518 $535,542 $40,372 20,461
2017563,754 565,587 624,541 636,060 655,626 661,141 701,960 702,912 702,059 29,806 23,792
2018530,691 547,414 622,884 665,020 698,951 751,975 767,689 790,152 32,781 26,608
2019599,840 620,636 688,421 737,128 839,466 844,494 860,703 64,084 26,086
2020666,364 657,806 640,606 673,362 681,243 684,991 114,350 19,041
2021742,516 755,260 737,784 727,349 724,867 149,013 18,746
2022922,640 933,723 929,766 917,685 402,934 19,258
2023942,711 940,454 911,050 434,565 20,063
20241,041,785 1,010,791 678,741 19,453
20251,136,503 1,008,138 17,971
Total$8,274,343 
Insurance casualty
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$22,170 $94,271 $183,591 $248,591 $300,340 $339,912 $397,457 $419,865 $450,515 $469,318 
201726,465 101,215 197,689 321,200 382,810 482,262 526,332 572,178 623,635 
201830,183 117,752 226,717 341,171 446,209 547,079 614,767 691,586 
201935,881 138,059 251,451 408,803 542,516 621,781 705,343 
202034,674 119,870 237,996 327,481 432,312 504,596 
202147,336 156,143 263,118 378,157 501,744 
202232,256 138,448 282,090 392,368 
202331,491 157,547 311,739 
202440,449 213,515 
202569,989 
Total4,483,833 
All outstanding liabilities before 2016, net of reinsurance
225,184 
Liabilities for claims and claim adjustment expenses, net of reinsurance$4,015,694 
Insurance specialty other
Incurred claims and allocated claim adjustment expenses, net of reinsuranceAt December 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claimsCumulative number of reported claims
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$248,754 $244,508 $240,101 $234,312 $217,231 $216,430 $216,026 $216,398 $214,925 $215,037 $2,523 91,904
2017428,561 388,663 377,195 365,696 355,654 350,463 347,392 346,400 346,952 8,086 696,601
2018396,345 411,100 395,181 378,650 369,313 374,592 376,823 376,760 17,661 753,818
2019346,372 370,874 358,100 374,001 368,423 394,756 389,886 19,556 683,450
2020342,739 317,183 297,336 283,765 289,280 273,970 10,507 725,091
2021352,778 332,167 310,600 330,852 357,495 25,909 447,218
2022410,974 405,917 405,471 392,247 91,271 408,378
2023532,094 493,950 484,440 100,063 414,351
2024628,023 621,144 164,284 437,818
2025646,035 361,945 605,277
Total$4,103,966 
Insurance specialty other
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$65,600 $156,709 $192,672 $200,807 $203,899 $206,253 $210,055 $209,878 $209,530 $210,778 
2017100,996 223,825 268,301 304,440 313,555 316,261 328,573 331,649 334,497 
2018116,738 248,067 289,636 303,709 324,441 341,526 347,992 354,752 
2019116,646 213,823 265,640 299,534 305,252 319,466 347,782 
202091,718 230,280 230,338 236,856 254,568 268,207 
202169,023 131,132 187,304 231,962 272,912 
202279,751 192,348 239,614 269,855 
2023134,882 248,292 311,530 
2024192,270 345,728 
2025197,630 
Total2,913,671 
All outstanding liabilities before 2016, net of reinsurance24,693 
Liabilities for claims and claim adjustment expenses, net of reinsurance$1,214,988 
Reinsurance casualty
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$690,240 $716,938 $727,835 $748,329 $777,045 $778,357 $801,648 $855,937 $858,665 $858,409 $26,385 
2017809,462 815,689 820,321 845,226 865,355 892,461 965,711 965,036 965,332 54,657 
2018782,566 793,128 817,794 836,500 851,700 932,423 928,739 947,361 56,099 
2019754,582 763,632 769,587 762,805 836,140 838,204 839,006 52,378 
2020653,493 659,234 645,183 650,882 658,887 658,641 119,789 
2021644,504 646,955 680,083 671,408 663,189 162,865 
2022688,474 684,022 670,616 671,452 188,146 
2023546,519 554,649 555,642 226,893 
2024456,194 444,952 292,350 
2025522,007 473,378 
Total$7,125,991 
Reinsurance casualty
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$75,377 $167,039 $256,260 $360,017 $435,248 $513,100 $571,515 $629,328 $679,824 $717,123 
201788,533 196,467 290,320 392,277 480,094 567,187 639,330 708,255 774,301 
2018104,813 200,443 331,770 412,550 501,750 596,203 680,610 741,177 
2019110,591 246,094 320,448 403,468 485,219 571,390 642,173 
202065,017 163,338 230,047 294,009 355,462 414,191 
202157,456 148,458 219,736 297,582 370,232 
202256,724 118,707 203,460 292,777 
202344,552 104,491 185,341 
202431,537 66,724 
202513,034 
Total4,217,073 
All outstanding liabilities before 2016, net of reinsurance
565,169 
Liabilities for claims and claim adjustment expenses, net of reinsurance$3,474,087 
Reinsurance specialty
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$472,023 $490,739 $488,749 $464,383 $454,899 $453,189 $451,262 $453,775 $456,548 $452,185 $3,205 
2017532,267 512,690 493,255 489,803 484,173 480,017 478,581 475,852 479,888 2,317 
2018467,286 498,805 484,263 500,398 497,430 486,774 489,097 488,593 7,603 
2019551,807 551,275 546,732 539,575 528,029 531,139 533,010 12,051 
2020407,859 410,772 386,315 395,782 390,668 387,622 11,406 
2021398,655 375,440 359,110 358,453 361,327 16,055 
2022502,136 467,399 451,017 443,802 43,170 
2023475,608 483,611 473,821 118,174 
2024438,793 439,301 139,809 
2025451,236 243,704 
Total$4,510,785 
Reinsurance specialty
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$104,599 $307,926 $411,629 $433,047 $438,523 $437,520 $438,959 $441,461 $441,265 $436,496 
2017127,085 380,961 431,330 456,209 456,842 460,518 461,228 460,319 463,628 
2018119,005 374,068 427,002 450,919 456,281 467,466 470,521 470,606 
2019127,026 384,279 452,042 477,545 492,462 503,811 504,061 
2020129,000 271,338 329,554 322,782 332,223 339,009 
202181,830 234,988 295,028 310,156 322,579 
2022132,056 300,556 350,944 377,754 
2023158,077 277,087 330,555 
2024141,081 262,225 
2025164,210 
Total3,671,123 
All outstanding liabilities before 2016, net of reinsurance
48,306 
Liabilities for claims and claim adjustment expenses, net of reinsurance$887,968 
Reinsurance run-off
Incurred claims and allocated claim adjustment expenses, net of reinsuranceDecember 31, 2025
For the years ended December 31,Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$286,471 $285,473 $282,417 $277,034 $280,606 $280,862 $280,588 $273,720 $273,541 $273,445 $1,805 
2017706,847 699,583 734,025 735,533 733,418 723,586 715,848 720,081 709,439 8,847 
2018522,499 609,737 622,388 607,888 593,666 593,570 591,051 594,985 18,341 
2019436,899 417,983 397,489 382,095 375,084 377,752 381,141 20,029 
2020523,736 559,594 555,787 559,722 554,625 556,705 39,256 
2021439,866 452,538 449,198 447,666 445,121 32,858 
2022269,326 229,016 231,964 229,478 46,821 
202364,432 61,543 61,475 22,479 
202428,826 32,754 7,484 
20259,974 4,437 
Total$3,294,517 
Reinsurance run-off
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
For the years ended December 31,
Accident Year2016 unaudited2017 unaudited2018 unaudited2019 unaudited2020 unaudited2021 unaudited2022 unaudited2023 unaudited2024 unaudited2025
2016$64,091 $140,521 $200,390 $231,655 $245,912 $252,959 $258,412 $257,009 $259,688 $262,665 
2017162,930 413,833 521,421 579,439 603,920 639,970 651,113 662,615 671,942 
2018116,421 327,067 421,012 473,785 520,135 541,489 549,967 556,385 
201955,136 204,018 263,511 299,187 323,736 337,930 344,330 
2020105,162 238,405 323,736 393,094 444,569 455,578 
202187,860 239,137 309,066 361,441 378,800 
202250,273 103,775 139,163 155,767 
202322,862 29,382 32,667 
202411,372 15,628 
20254,795 
Total2,878,557 
All outstanding liabilities before 2016, net of reinsurance
33,115 
Liabilities for claims and claim adjustment expenses, net of reinsurance$449,075 
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
29.5%38.8%13.9%5.5%1.3%0.5%0.7%1.1%1.1%0.6%
Insurance casualty
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
4.5%13.0%15.3%14.8%13.3%10.8%8.8%6.8%6.5%3.5%
Insurance specialty other
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
28.3%31.4%11.8%7.0%4.8%3.0%3.6%0.9%0.3%0.6%
Reinsurance casualty
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
8.7%11.6%11.4%10.8%9.6%9.5%7.9%6.7%6.4%4.3%
Reinsurance specialty
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
28.5%40.9%13.9%4.0%1.8%1.4%0.3%0.1%0.4%(1.1)%
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
26.1%27.0%15.0%9.9%6.0%3.4%1.7%0.7%1.2%1.1%
Summary of Reconciliation of Development Tables to Consolidated Balance Sheet
The following table reconciles the reserve for losses and loss expenses at December 31, 2025, 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, 2025
Net outstanding liabilitiesReinsurance recoverable on unpaid claimsGross outstanding liabilities
Insurance segment
Property$972,298 $526,407 $1,498,705 
Casualty4,015,694 3,918,423 7,934,117 
Specialty other
1,214,988 438,800 1,653,788 
Total insurance segment6,202,980 4,883,630 11,086,610 
Reinsurance segment
Casualty3,474,087 3,297,288 6,771,375 
Specialty887,968 402,574 1,290,542 
Run-off
449,075 368,271 817,346 
Total reinsurance segment4,811,130 4,068,133 8,879,263 
Total$11,014,110 $8,951,763 19,965,873 
Unallocated claims adjustment expenses240,209 
Foreign exchange and other(1)
(5,400)
Ceded reserves related to retroactive transactions (2,078,426)
Total liability for unpaid claims and claims adjustment expense$18,122,256 
(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, which results in all historical U.S. dollar amounts being presented on a constant-dollar basis. The approach shows prior year loss development exclusive of the effect of fluctuations in foreign currency exchange rates, which would otherwise distort the change in incurred losses and loss expenses and cash flow patterns. The change in incurred losses and loss expenses presented in these loss development tables differs from other U.S. GAAP disclosures of prior year reserve development amounts, which include the effect of fluctuations in exchanges rates. 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.
v3.25.4
REINSURANCE (Tables)
12 Months Ended
Dec. 31, 2025
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 31,202520242023
  Premiums
written
Premiums
earned
Premiums
written
Premiums
earned
Premiums
written
Premiums
earned
Gross$9,644,514 $9,038,161 $9,005,888 $8,529,567 $8,356,525 $7,973,577 
Ceded(3,522,858)(3,323,552)(3,248,537)(3,223,332)(3,254,200)(2,889,796)
Net$6,121,656 $5,714,609 $5,757,351 $5,306,235 $5,102,325 $5,083,781 
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 31,20252024
Beginning balance
$43,445 $36,611 
Increase (decrease) in allowance for expected credit losses(3,105)6,834 
Ending Balance
$40,340 $43,445 
v3.25.4
DEBT AND FINANCING ARRANGEMENTS (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Long-Term Debt Instruments
The following table summarizes the Company's debt:
Year ended December 31,20252024
5.150% Senior Notes
$246,963 $246,873 
4.000% Senior Notes
349,176 348,774 
3.900% Senior Notes
298,057 297,556 
Junior Subordinated Notes422,514 421,976 
Total Debt$1,316,710 $1,315,179 

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, 2025:
Year ended December 31,
2026$— 
2027350,000 
2028— 
2029
300,000 
2030
— 
After 2030
675,000 
Unamortized discount and debt issuance expenses(8,290)
Total senior notes and notes payable$1,316,710 
v3.25.4
COMMITMENTS AND CONTINGENCIES (Tables)
12 Months Ended
Dec. 31, 2025
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 31,20252024
Beginning balance$17,339 $11,997 
Increase (decrease) in allowance for expected credit losses(1,518)5,342 
Ending balance$15,821 $17,339 
v3.25.4
LEASES (Tables)
12 Months Ended
Dec. 31, 2025
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 31,202520242023
Lease cost:
Operating lease expense$17,199$17,273$21,499 
Short-term lease expense(1)
1,4457812,291 
Sublease income(2)
(3,138)(4,554)(4,531)
Total lease expense$15,506$13,500$19,259 
Other information:
Operating cash outflows from operating leases$17,960$17,035 $20,190 
Right-of-use assets obtained in exchange for new operating lease liabilities(3)
$13,391$(3,209)$34,988 
Weighted-average remaining lease term - operating leases(4)
8.7 years9.3 years9.8 years
Weighted-average discount rate - operating lease(5)
5.0%4.9 %4.4 %
(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, 2025:
Year ended December 31,Expected cash flows
2026
$16,937 
2027
15,735 
2028
14,984 
2029
14,986 
2030
14,964 
Later years58,714 
Discount(26,225)
Total discounted operating lease liabilities$110,095 

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 
v3.25.4
EARNINGS PER COMMON SHARE (Tables)
12 Months Ended
Dec. 31, 2025
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 31,202520242023
Earnings per common share
Net income$1,008,898 $1,081,786 $376,292 
Less: Preferred share dividends30,250 30,250 30,250 
Net income available to common shareholders$978,648 $1,051,536 $346,042 
Weighted average common shares outstanding78,192 84,165 85,142 
Earnings per common share$12.52 $12.49 $4.06 
Earnings per diluted common share
Net income available to common shareholders$978,648 $1,051,536 $346,042 
Weighted average common shares outstanding78,192 84,165 85,142 
Share-based compensation plans1,074 1,011 870 
Weighted average diluted common shares outstanding79,266 85,176 86,012 
Earnings per diluted common share$12.35 $12.35 $4.02 
Weighted average anti-dilutive shares excluded from the dilutive computation14 192 405 
v3.25.4
SHAREHOLDERS' EQUITY (Tables)
12 Months Ended
Dec. 31, 2025
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 31,202520242023
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(93,596)(91,294)(91,912)
Shares repurchased(9,616)(3,061)(398)
Shares reissued 767 759 1,016 
Total treasury shares at end of year(102,445)(93,596)(91,294)
Total shares outstanding74,135 82,984 85,286 
Summary of Share Repurchases
The following table presents common shares repurchased from shares held in Treasury:
Year ended December 31,202520242023
Publicly announced programs: (1)
Total shares9,342 2,806 — 
Total cost$887,717 $199,943 $— 
Average price per share(2)
$95.02 $71.27 $— 
From employees:(3)
Total shares274 255 398 
Total cost$26,559 $15,925 $23,596 
Average price per share(2)
$96.80 $62.45 $59.15 
Total shares repurchased:
Total shares9,616 3,061 398 
Total cost$914,276 $215,868 $23,596 
Average price per share(2)
$95.07 $70.53 $59.15 
(1)    Shares are 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, 2025
Common shares$1.76 $1.32 $0.44 
Series E preferred shares$137.50 $103.13 $34.38 
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 
v3.25.4
SHARE-BASED COMPENSATION (Tables)
12 Months Ended
Dec. 31, 2025
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,
2025
2024
2023 (1)
2023 (2)
2023 (3)
Expected volatility 25.30%26.00%36.24%29.30%30.05%
Expected term (in years)3.03.03.01.03.0
Expected dividend yieldn/an/an/an/an/a
Risk-free interest rate4.16%4.06%3.79%4.61%3.39%
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 31,202520242023
Share-based compensation expense
$45,222 $42,713 $57,729 
Tax benefits associated with share-based compensation expense$12,578 $8,007 $8,819 
Fair value of restricted stock units vested (1)
$74,229 $46,884 $64,156 
Unrecognized share-based compensation expense$70,971 $60,192 $62,416 
Expected weighted average period associated with the recognition of unrecognized share-based compensation expense2.3 years2.4 years2.4 years
(1)    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, 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 
Granted89 98.22 625 91.01 
Performance adjustment (1)
55 68.63   
Vested(115)68.63 (653)57.00 
Forfeited(5)86.55 (147)67.73 
Nonvested restricted stock units - December 31, 2025
271 $75.43 1,467 $71.25 
(1) The performance adjustment represents the difference between the number of performance restricted stock units granted and earned following the three-year performance period that ended in 2024. The performance restricted stock units were granted at the target level of achievement.
v3.25.4
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
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 31,202520242023
Current income tax expense (benefit)
U.S.$95,565 $84,255 $12,021 
Europe40,245 19,260 32,386 
Bermuda42,464 3,425 291 
Deferred income tax expense (benefit)
U.S.(55,000)716 (24,042)
Europe47,017 7,290 18,932 
Bermuda(1)
46,441 (170,541)(13,272)
Total income tax expense (benefit)$216,732 $(55,595)$26,316 
Net current tax receivables (payables)$(9,907)$42,991 $78,570 
Net deferred tax assets (liabilities)176,726 278,474 72,850 
Net tax assets$166,819 $321,465 $151,420 
(1)    2024 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. 2025 reflects Bermuda ETAs including the amortization of $19 million of deferred tax assets offset by the derecognition of $19 million of deferred tax liabilities pursuant to the Amendment Act.
Summary of Income Taxes Paid
The following table provides an analysis of income taxes paid disaggregated by jurisdiction, following the adoption of Accounting Standards Update ("ASU") 2023-09:
Year ended December 31,2025
JurisdictionIncome taxes paid (net of refunds)
Federal (Bermuda)$1,000 
Foreign
United States96,637 
United Kingdom12,685 
Canada8,093 
Ireland6,980 
Other foreign jurisdictions1,448 
Total income tax expense (benefit)$126,843 
Summary of Deferred Tax Assets and Liabilities The following table provides details of the significant components of deferred tax assets and liabilities:
At December 31,20252024
Deferred tax assets:
Discounting of net reserves for losses and loss expenses$60,852 $66,338 
Unearned premiums69,113 62,656 
Net unrealized investments losses 36,536 
Operating and capital loss carryforwards54,923 75,864 
Accruals not currently deductible40,826 36,253 
Tax credits 12,601 2,414 
Bermuda economic transition adjustment(1)
176,759 176,923 
Other deferred tax assets3,742 3,681 
Deferred tax assets before valuation allowance418,816 460,665 
Valuation allowance(7,591)(19,829)
Deferred tax assets net of valuation allowance411,225 440,836 
Deferred tax liabilities:
Deferred acquisition costs(50,832)(35,401)
Net unrealized investments gains(9,807)— 
Other investment adjustments and impairments(6,104)(7,933)
Intangible assets(45,034)(47,355)
Depreciation and amortization(1,450)(7,586)
Equalization reserves(2,140)(2,347)
Lloyd’s deferred year of account results(114,124)(51,770)
Other deferred tax liabilities(5,008)(9,970)
Deferred tax liabilities(234,499)(162,362)
Net deferred tax assets (liabilities)$176,726 $278,474 
(1) At December 31, 2025, the Bermuda ETA includes amortization of $19 million of deferred tax assets offset by the derecognition of $19 million of deferred tax liabilities pursuant to the Amendment Act.
Summary of Tax Credits
The following table summarizes total operating and capital loss carryforwards and tax credits:
At December 31,20252024
Operating and Capital Loss Carryforwards(1)
Singapore operating loss carryforward$55,914 $91,924 
U.K. operating loss carryforward182,348 216,928 
U.K. capital loss carryforward93 93 
Ireland operating loss carryforward 27 
Ireland capital loss carryforward835 1,372 
Switzerland operating loss carryforward(2)
 68,573 
U.S. capital loss carryforward(3)
16,932 59,434 
Tax Credits(1)
Ireland foreign tax credit$ $333 
U.K. foreign tax credit643 504 
U.S. foreign tax credit(4)
11,957 1,577 
(1)    At December 31, 2025, the Singapore, U.K., and Ireland operating and capital loss carryforwards and tax credits can be carried forward indefinitely.
(2)    At December 31, 2025, the Swiss net operating losses were fully utilized.
(3)    At December 31, 2025, the U.S. capital loss carryforwards expire in 2030.
(4)    At December 31, 2025, the U.S. foreign tax credits expire in 2034.
Summary of Operating and Capital Loss Carryforwards
The following table summarizes total operating and capital loss carryforwards and tax credits:
At December 31,20252024
Operating and Capital Loss Carryforwards(1)
Singapore operating loss carryforward$55,914 $91,924 
U.K. operating loss carryforward182,348 216,928 
U.K. capital loss carryforward93 93 
Ireland operating loss carryforward 27 
Ireland capital loss carryforward835 1,372 
Switzerland operating loss carryforward(2)
 68,573 
U.S. capital loss carryforward(3)
16,932 59,434 
Tax Credits(1)
Ireland foreign tax credit$ $333 
U.K. foreign tax credit643 504 
U.S. foreign tax credit(4)
11,957 1,577 
(1)    At December 31, 2025, the Singapore, U.K., and Ireland operating and capital loss carryforwards and tax credits can be carried forward indefinitely.
(2)    At December 31, 2025, the Swiss net operating losses were fully utilized.
(3)    At December 31, 2025, the U.S. capital loss carryforwards expire in 2030.
(4)    At December 31, 2025, the U.S. foreign tax credits expire in 2034.
Summary of Valuation Allowance Roll Forward
The following table shows an analysis of the movement in the Company's valuation allowance:
At December 31,20252024
Income tax expense (benefit):
Valuation allowance - beginning of year$17,221 $31,688 
Operating loss carryforwards(8,476)(6,572)
Foreign tax credit(333)(6,589)
U.K. branch assets and other foreign rate differentials756 (1,567)
Capital loss carryforwards and impaired investments(111)261 
Valuation allowance - end of year$9,057 $17,221 
Accumulated other comprehensive income (loss):
Valuation allowance - beginning of year$2,608 $7,023 
Change in investment - related items(4,074)(4,415)
Valuation allowance - end of year(1,466)2,608 
Total valuation allowance - end of year$7,591 $19,829 
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 15% under Bermuda law to income before income taxes, following the adoption of ASU 2023-09:
Year ended December 31, 2025AmountPercent
Income (loss) before income taxes
Bermuda (domestic)$586,113 
Foreign639,517 
 Total income before income taxes$1,225,630 
Bermuda Federal Statutory Rate$183,844 15.0%
State and Local Income Taxes 0.0%
Foreign Tax Effects
United States
Statutory tax rate difference between United States and Bermuda10,915 0.9%
U.S. tax on insurance income84,093 6.9%
Other(1,791)(0.1%)
United Kingdom
Statutory tax rate difference between United Kingdom and Bermuda
31,401 2.5%
Other(5,638)(0.5%)
Other Foreign Jurisdictions(7,794)(0.6%)
Effect of changes in tax laws or rates enacted in the current period (1)
(18,782)(1.5%)
Effect of cross-border tax laws 0.0%
Tax Credits(68,281)(5.6%)
Changes in valuation allowances %
Nontaxable or nondeductible items1,943 0.2%
Changes in unrecognized tax benefits 0.0%
Other Adjustments6,822 0.5%
Actual tax rate216,732 17.7%
(1)     At December 31, 2025, the effects of changes in tax laws or rates enacted in the current period reflects the release of $19 million of Bermuda ETA deferred tax liabilities pursuant to the Amendment Act.
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 prior to the adoption of issuance of ASU 2023-09:
Year ended December 31,20242023
Income (loss) before income taxes
Bermuda (domestic)$323,688 $213,539 
Foreign702,503 189,067 
 Total income before income taxes$1,026,191 $402,606 
Reconciliation of effective tax rate (% of income before income taxes)
Expected tax rate0.0%0.0%
Foreign taxes at local expected rates:
U.S.8.4%(2.5%)
Europe6.0%11.9%
Valuation allowance(1.4%)(2.0%)
Prior year adjustments(1.5)%1.3%
Incremental branch taxes1.1 %0.9%
Change in enacted tax rate(1)
(1.9%)(3.3%)
Bermuda economic transition adjustment(17.2)%— %
Change in unrealized investment gain/(loss)0.6 %— %
Withholding tax0.3 %— %
Other0.2%0.2%
Actual tax rate(5.4%)6.5%
(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 Act related to unrealized investment losses included in other comprehensive income (loss).
v3.25.4
OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
12 Months Ended
Dec. 31, 2025
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, 2025
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$309,671 $(57,660)$252,011 
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has been recognized(483)63 (420)
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income
35,803 (5,787)30,016 
Unrealized gains (losses) arising during the year, net of reclassification adjustment344,991 (63,384)281,607 
Foreign currency translation adjustment14,381  14,381 
Total other comprehensive income (loss), net of tax$359,372 $(63,384)$295,988 
Year ended December 31, 2024
Available for sale investments:
Unrealized gains (losses) arising during the year for which an allowance for expected credit losses has not been recognized$(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
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 recognized
11,220 (1,637)9,583 
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income
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)$394,464 
Summary of Reclassifications Out of AOCI Into Net Income Available to Common Shareholders
The following table presents details of amounts reclassified from accumulated other comprehensive income (loss) ("AOCI") to net income (loss):
Amounts reclassified from AOCI(1)
AOCI componentsConsolidated statement of operations line item that includes reclassification adjustmentYear ended December 31,
202520242023
Unrealized gains (losses) on available for sale investments
Other realized and unrealized investment gains (losses)$(33,535)$(170,576)$(129,567)
Impairment losses(2,268)(408)(12,757)
Total before tax(35,803)(170,984)(142,324)
Income tax (expense) benefit5,787 15,664 13,811 
Net of tax$(30,016)$(155,320)$(128,513)
(1)    Amounts in parentheses are charges to net income (loss).
v3.25.4
STATUTORY FINANCIAL INFORMATION (Tables)
12 Months Ended
Dec. 31, 2025
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 31,202520242025202420252024
Required statutory capital and surplus$2,111,743 $1,982,025 $662,931 $733,689 $502,661 $675,672 
Available statutory capital and surplus$4,396,966 $4,475,219 $1,068,054 $1,197,127 $1,879,213 $2,483,658 
v3.25.4
ORGANIZATION (Details)
12 Months Ended
Jan. 01, 2025
Dec. 31, 2024
Axis Corporate Capital UK Limited    
Business Combination [Line Items]    
Capital support (as a percent)   70.00%
Axis Corporate Capital UK Limited II    
Business Combination [Line Items]    
Capital support (as a percent) 100.00% 30.00%
v3.25.4
SEGMENT INFORMATION - Summary of Underwriting Results of Reportable Segments (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
segment
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Segment Reporting [Abstract]        
Number of reportable segments | segment 2      
Segment Information [Line Items]        
Gross premiums written $ 9,644,514 $ 9,005,888 $ 8,356,525  
Net premiums written 6,121,656 5,757,351 5,102,325  
Net premiums earned 5,714,609 5,306,235 5,083,781  
Other insurance related income (loss) 23,216 30,721 22,495  
Current accident year net losses and loss expenses (3,375,504) (3,182,810) (2,981,220)  
Net favorable (adverse) prior year reserve development 86,963 24,323 (411,882)  
Acquisition costs (1,136,469) (1,070,551) (1,000,945)  
Underwriting-related general and administrative expenses (703,931) (666,202) (684,446)  
Net investment income 766,903 759,229 611,742  
Net investment gains (losses) 58,950 (138,534) (74,630)  
Foreign exchange (losses) gains (141,983) 50,822 (58,115)  
Interest expense and financing costs (66,659) (67,766) (68,421)  
Reorganization expenses 0 (26,312) (28,997)  
Amortization of intangible assets (9,917) (10,917) (10,917)  
Income before income taxes and interest in income of equity method investments 1,216,178 1,008,238 398,445  
Income tax (expense) benefit (216,732) 55,595 (26,316)  
Interest in income of equity method investments 9,452 17,953 4,163  
Net income 1,008,898 1,081,786 376,292  
Preferred share dividends 30,250 30,250 30,250  
Net income available to common shareholders 978,648 1,051,536 346,042  
Goodwill and intangible assets 232,548 242,465 287,684 $ 298,601
Insurance        
Segment Information [Line Items]        
Net favorable (adverse) prior year reserve development 66,975 16,209 (176,353)  
Reinsurance        
Segment Information [Line Items]        
Net favorable (adverse) prior year reserve development 19,988 8,114 (235,529)  
Operating Segments        
Segment Information [Line Items]        
Gross premiums written 9,644,514 9,005,888 8,356,525  
Net premiums written 6,121,656 5,757,351 5,102,325  
Net premiums earned 5,714,609 5,306,235 5,083,781  
Other insurance related income (loss) 23,216 30,721 22,495  
Current accident year net losses and loss expenses (3,375,504) (3,182,810) (2,981,220)  
Net favorable (adverse) prior year reserve development 86,963 24,323 (411,882)  
Acquisition costs (1,136,469) (1,070,551) (1,000,945)  
Underwriting-related general and administrative expenses (587,669) (536,442) (551,467)  
Underwriting income (loss) $ 725,146 $ 571,476 $ 160,762  
Current accident year loss ratio 59.10% 60.00% 58.60%  
Prior year reserve development ratio (1.60%) (0.50%) 8.10%  
Net losses and loss expenses ratio 57.50% 59.50% 66.70%  
Acquisition cost ratio 19.90% 20.20% 19.70%  
General and administrative expense ratio 12.40% 12.60% 13.50%  
Combined ratio 89.80% 92.30% 99.90%  
Goodwill and intangible assets $ 232,548 $ 242,465 $ 287,684  
Operating Segments | Insurance        
Segment Information [Line Items]        
Gross premiums written 7,179,206 6,615,584 6,140,764  
Net premiums written 4,627,224 4,250,545 3,758,720  
Net premiums earned 4,291,485 3,926,036 3,461,700  
Other insurance related income (loss) 677 94 (198)  
Current accident year net losses and loss expenses (2,404,202) (2,261,629) (1,903,648)  
Net favorable (adverse) prior year reserve development 66,975 16,209 (176,353)  
Acquisition costs (820,324) (766,915) (648,463)  
Underwriting-related general and administrative expenses (537,558) (485,929) (472,094)  
Underwriting income (loss) $ 597,053 $ 427,866 $ 260,944  
Current accident year loss ratio 56.00% 57.60% 55.00%  
Prior year reserve development ratio (1.50%) (0.40%) 5.10%  
Net losses and loss expenses ratio 54.50% 57.20% 60.10%  
Acquisition cost ratio 19.10% 19.50% 18.70%  
General and administrative expense ratio 12.50% 12.40% 13.70%  
Combined ratio 86.10% 89.10% 92.50%  
Goodwill and intangible assets $ 232,548 $ 242,465 $ 287,684  
Operating Segments | Reinsurance        
Segment Information [Line Items]        
Gross premiums written 2,465,308 2,390,304 2,215,761  
Net premiums written 1,494,432 1,506,806 1,343,605  
Net premiums earned 1,423,124 1,380,199 1,622,081  
Other insurance related income (loss) 22,539 30,627 22,693  
Current accident year net losses and loss expenses (971,302) (921,181) (1,077,572)  
Net favorable (adverse) prior year reserve development 19,988 8,114 (235,529)  
Acquisition costs (316,145) (303,636) (352,482)  
Underwriting-related general and administrative expenses (50,111) (50,513) (79,373)  
Underwriting income (loss) $ 128,093 $ 143,610 $ (100,182)  
Current accident year loss ratio 68.30% 66.70% 66.40%  
Prior year reserve development ratio (1.50%) (0.50%) 14.60%  
Net losses and loss expenses ratio 66.80% 66.20% 81.00%  
Acquisition cost ratio 22.20% 22.00% 21.70%  
General and administrative expense ratio 3.60% 3.60% 4.90%  
Combined ratio 92.60% 91.80% 107.60%  
Goodwill and intangible assets $ 0 $ 0 $ 0  
Significant Reconciling Items        
Segment Information [Line Items]        
Net investment income 766,903 759,229 611,742  
Net investment gains (losses) 58,950 (138,534) (74,630)  
Foreign exchange (losses) gains (141,983) 50,822 (58,115)  
Interest expense and financing costs (66,659) (67,766) (68,421)  
Reorganization expenses 0 (26,312) (28,997)  
Amortization of intangible assets (9,917) (10,917) (10,917)  
Corporate        
Segment Information [Line Items]        
Underwriting-related general and administrative expenses $ (116,262) $ (129,760) $ (132,979)  
v3.25.4
SEGMENT INFORMATION - Summary of Gross Premiums Written by Geographical Location of Subsidiaries (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written $ 9,644,514 $ 9,005,888 $ 8,356,525
U.S.      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written 5,204,252 4,864,074 4,484,789
Ireland      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written 1,892,851 1,923,006 1,837,177
United Kingdom      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written 2,346,215 1,998,217 1,759,990
Bermuda      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Gross premiums written $ 201,196 $ 220,591 $ 274,569
v3.25.4
SEGMENT INFORMATION - Summary of Net Premiums Earned by Segment and Line of Business (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Information [Line Items]      
Net premiums earned $ 5,714,609 $ 5,306,235 $ 5,083,781
Operating Segments      
Segment Information [Line Items]      
Net premiums earned 5,714,609 5,306,235 5,083,781
Operating Segments | Insurance      
Segment Information [Line Items]      
Net premiums earned 4,291,485 3,926,036 3,461,700
Operating Segments | Insurance | Property      
Segment Information [Line Items]      
Net premiums earned 1,347,011 1,139,308 878,849
Operating Segments | Insurance | Professional lines      
Segment Information [Line Items]      
Net premiums earned 887,533 817,535 764,558
Operating Segments | Insurance | Liability      
Segment Information [Line Items]      
Net premiums earned 543,627 494,561 496,381
Operating Segments | Insurance | Cyber      
Segment Information [Line Items]      
Net premiums earned 310,837 347,842 323,025
Operating Segments | Insurance | Marine and aviation      
Segment Information [Line Items]      
Net premiums earned 665,306 614,826 567,292
Operating Segments | Insurance | Accident and health      
Segment Information [Line Items]      
Net premiums earned 338,522 360,894 306,061
Operating Segments | Insurance | Credit and political risk      
Segment Information [Line Items]      
Net premiums earned 198,649 151,070 125,534
Operating Segments | Reinsurance      
Segment Information [Line Items]      
Net premiums earned 1,423,124 1,380,199 1,622,081
Operating Segments | Reinsurance | Professional lines      
Segment Information [Line Items]      
Net premiums earned 198,457 169,074 205,404
Operating Segments | Reinsurance | Liability      
Segment Information [Line Items]      
Net premiums earned 314,003 309,265 403,239
Operating Segments | Reinsurance | Marine and aviation      
Segment Information [Line Items]      
Net premiums earned 57,667 64,609 65,658
Operating Segments | Reinsurance | Accident and health      
Segment Information [Line Items]      
Net premiums earned 303,690 322,932 341,806
Operating Segments | Reinsurance | Credit and surety      
Segment Information [Line Items]      
Net premiums earned 273,702 231,780 236,408
Operating Segments | Reinsurance | Motor      
Segment Information [Line Items]      
Net premiums earned 126,233 123,545 155,942
Operating Segments | Reinsurance | Agriculture      
Segment Information [Line Items]      
Net premiums earned 137,367 126,549 121,628
Operating Segments | Reinsurance | Run-off      
Segment Information [Line Items]      
Net premiums earned 12,005 32,445 91,996
Operating Segments | Reinsurance | Run-off | Catastrophe      
Segment Information [Line Items]      
Net premiums earned 406 13,412 33,963
Operating Segments | Reinsurance | Run-off | Engineering      
Segment Information [Line Items]      
Net premiums earned 7,754 12,767 13,525
Operating Segments | Reinsurance | Run-off | Property      
Segment Information [Line Items]      
Net premiums earned $ 3,845 $ 6,266 $ 44,508
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Summary of Goodwill and Intangible Assets (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Goodwill        
Gross amount   $ 95,890,000 $ 95,890,000 $ 95,890,000
Accumulated translation adjustment   4,911,000 4,911,000 4,911,000
Tax-related adjustments   (34,303,000)    
Impairment charges $ 0 0 0  
Tax-related adjustments   (34,303,000)    
Goodwill 66,498,000 66,498,000 100,801,000 100,801,000
Intangible assets with an indefinite life        
Intangible assets with an indefinite life 120,784,000 120,784,000 120,784,000 120,784,000
Impairment charges 0 0 0  
Intangible assets with a finite life        
Gross amount   394,604,000 394,604,000 394,604,000
Accumulated amortization (349,338,000) (339,421,000) (328,505,000) (317,588,000)
Total finite-lived intangible assets 45,266,000 55,183,000 66,099,000 77,016,000
Amortization (9,917,000) (10,917,000) (10,917,000)  
Impairment charges 0 0 0  
Total        
Gross amount   611,278,000 611,278,000 611,278,000
Accumulated amortization (349,338,000) (339,421,000) (328,505,000) (317,588,000)
Accumulated translation adjustment   4,911,000 4,911,000 4,911,000
Goodwill and intangible assets net balance 232,548,000 242,465,000 287,684,000 $ 298,601,000
Amortization (9,917,000) (10,917,000) (10,917,000)  
Tax-related adjustments   (34,303,000)    
Impairment charges $ 0 $ 0 $ 0  
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]      
Impairment charges $ 0 $ 0 $ 0
Tax-related adjustments   $ 34,303,000  
Useful life of finite lived intangible assets (in years) 5 years    
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Summary of Gross Amount and Accumulated Amortization by Category (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]        
Gross amount $ 515,388 $ 515,388    
Accumulated amortization (349,338) (339,421) $ (328,505) $ (317,588)
Total 166,050 175,967    
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 (43,701) (38,408)    
Total 19,864 25,157    
Novae | Large brokers        
Finite-Lived Intangible Assets [Line Items]        
Gross amount 46,641 46,641    
Accumulated amortization (25,653) (22,545)    
Total 20,988 24,096    
Novae | SME brokers        
Finite-Lived Intangible Assets [Line Items]        
Gross amount 14,126 14,126    
Accumulated amortization (9,712) (8,533)    
Total 4,414 5,593    
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 (13,330) (12,993)    
Total $ 0 $ 337    
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Summary of Estimated Amortization Expense (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]        
2026 $ 9,583      
2027 9,583      
2028 9,583      
2029 7,965      
2030 3,109      
After 2030 5,443      
Total finite-lived intangible assets 45,266 $ 55,183 $ 66,099 $ 77,016
Indefinite lived intangible assets 120,784 120,784 $ 120,784 $ 120,784
Total $ 166,050 $ 175,967    
v3.25.4
INVESTMENTS - Fixed Maturities, Available for Sale (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Available for sale        
Amortized cost $ 12,937,728 $ 12,419,905    
Allowance for expected credit losses (1,836) (3,938) $ (10,759) $ (11,733)
Gross unrealized gains 180,873 48,121    
Gross unrealized losses (98,738) (311,335)    
Fair value 13,018,027 12,152,753    
U.S. government and agency        
Available for sale        
Amortized cost 2,406,907 2,830,111    
Allowance for expected credit losses 0 0    
Gross unrealized gains 17,206 6,011    
Gross unrealized losses (6,212) (33,136)    
Fair value 2,417,901 2,802,986    
Non-U.S. government        
Available for sale        
Amortized cost 798,984 753,315    
Allowance for expected credit losses 0 0    
Gross unrealized gains 14,961 2,584    
Gross unrealized losses (3,401) (25,960)    
Fair value 810,544 729,939    
Corporate debt        
Available for sale        
Amortized cost 5,168,562 4,941,510    
Allowance for expected credit losses (1,539) (3,690)    
Gross unrealized gains 96,137 30,594    
Gross unrealized losses (40,727) (126,224)    
Fair value 5,222,433 4,842,190    
Agency RMBS        
Available for sale        
Amortized cost 2,026,043 1,245,681    
Allowance for expected credit losses 0 0    
Gross unrealized gains 31,869 1,154    
Gross unrealized losses (22,560) (61,990)    
Fair value 2,035,352 1,184,845    
CMBS        
Available for sale        
Amortized cost 811,056 852,534    
Allowance for expected credit losses 0 0    
Gross unrealized gains 6,641 1,244    
Gross unrealized losses (16,186) (34,170)    
Fair value 801,511 819,608    
Non-agency RMBS        
Available for sale        
Amortized cost 193,372 132,116    
Allowance for expected credit losses (240) (195)    
Gross unrealized gains 1,366 597    
Gross unrealized losses (4,374) (9,982)    
Fair value 190,124 122,536    
ABS        
Available for sale        
Amortized cost 1,479,963 1,547,350    
Allowance for expected credit losses (57) (53)    
Gross unrealized gains 12,231 5,812    
Gross unrealized losses (4,070) (13,277)    
Fair value 1,488,067 1,539,832    
Municipals        
Available for sale        
Amortized cost 52,841 117,288    
Allowance for expected credit losses 0 0    
Gross unrealized gains 462 125    
Gross unrealized losses (1,208) (6,596)    
Fair value $ 52,095 $ 110,817    
v3.25.4
INVESTMENTS - Contractual Maturities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Amortized cost    
Due in one year or less $ 364,414 $ 895,177
Due after one year through five years 5,665,467 5,637,336
Due after five years through ten years 2,212,109 1,895,116
Due after ten years 185,304 214,595
Total fixed maturities with a single maturity date (amortized cost) 8,427,294 8,642,224
Amortized cost 12,937,728 12,419,905
Fair value    
Due in one year or less 364,273 885,866
Due after one year through five years 5,721,423 5,567,905
Due after five years through ten years 2,231,417 1,826,564
Due after ten years 185,860 205,597
Total fixed maturities with a single maturity date (fair value) 8,502,973 8,485,932
Fair value $ 13,018,027 $ 12,152,753
% of Total fair value    
Due in one year or less 2.80% 7.40%
Due after one year through five years 44.00% 45.80%
Due after five years through ten years 17.10% 15.00%
Due after ten years 1.40% 1.70%
Fixed maturities with a single maturity date (% of total fair value) 65.30% 69.90%
Total 100.00% 100.00%
Agency RMBS    
Amortized cost    
Fixed maturities without a single maturity date $ 2,026,043 $ 1,245,681
Amortized cost 2,026,043 1,245,681
Fair value    
Fixed maturities without a single maturity date (fair value) 2,035,352 1,184,845
Fair value $ 2,035,352 $ 1,184,845
% of Total fair value    
Fixed maturities without a single maturity date (% of total fair value) 15.60% 9.70%
CMBS    
Amortized cost    
Fixed maturities without a single maturity date $ 811,056 $ 852,534
Amortized cost 811,056 852,534
Fair value    
Fixed maturities without a single maturity date (fair value) 801,511 819,608
Fair value $ 801,511 $ 819,608
% of Total fair value    
Fixed maturities without a single maturity date (% of total fair value) 6.20% 6.70%
Non-agency RMBS    
Amortized cost    
Fixed maturities without a single maturity date $ 193,372 $ 132,116
Amortized cost 193,372 132,116
Fair value    
Fixed maturities without a single maturity date (fair value) 190,124 122,536
Fair value $ 190,124 $ 122,536
% of Total fair value    
Fixed maturities without a single maturity date (% of total fair value) 1.50% 1.00%
ABS    
Amortized cost    
Fixed maturities without a single maturity date $ 1,479,963 $ 1,547,350
Amortized cost 1,479,963 1,547,350
Fair value    
Fixed maturities without a single maturity date (fair value) 1,488,067 1,539,832
Fair value $ 1,488,067 $ 1,539,832
% of Total fair value    
Fixed maturities without a single maturity date (% of total fair value) 11.40% 12.70%
v3.25.4
INVESTMENTS - Gross Unrealized Losses (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Fair value    
12 months or greater $ 1,652,791 $ 2,253,146
Less than 12 months 1,428,619 4,880,934
Total 3,081,410 7,134,080
Unrealized losses    
12 months or greater (86,297) (185,909)
Less than 12 months (12,441) (125,426)
Total (98,738) (311,335)
U.S. government and agency    
Fair value    
12 months or greater 186,934 262,368
Less than 12 months 314,665 1,026,139
Total 501,599 1,288,507
Unrealized losses    
12 months or greater (4,695) (17,515)
Less than 12 months (1,517) (15,621)
Total (6,212) (33,136)
Non-U.S. government    
Fair value    
12 months or greater 50,892 98,846
Less than 12 months 147,629 457,889
Total 198,521 556,735
Unrealized losses    
12 months or greater (2,202) (9,179)
Less than 12 months (1,199) (16,781)
Total (3,401) (25,960)
Corporate debt    
Fair value    
12 months or greater 589,821 934,975
Less than 12 months 501,402 2,032,254
Total 1,091,223 2,967,229
Unrealized losses    
12 months or greater (32,617) (78,979)
Less than 12 months (8,110) (47,245)
Total (40,727) (126,224)
Agency RMBS    
Fair value    
12 months or greater 338,652 280,550
Less than 12 months 160,500 749,040
Total 499,152 1,029,590
Unrealized losses    
12 months or greater (21,806) (35,333)
Less than 12 months (754) (26,657)
Total (22,560) (61,990)
CMBS    
Fair value    
12 months or greater 331,169 410,213
Less than 12 months 98,333 260,411
Total 429,502 670,624
Unrealized losses    
12 months or greater (15,831) (22,334)
Less than 12 months (355) (11,836)
Total (16,186) (34,170)
Non-agency RMBS    
Fair value    
12 months or greater 39,376 69,418
Less than 12 months 1,092 8,302
Total 40,468 77,720
Unrealized losses    
12 months or greater (4,361) (9,900)
Less than 12 months (13) (82)
Total (4,374) (9,982)
ABS    
Fair value    
12 months or greater 94,908 147,281
Less than 12 months 204,271 295,897
Total 299,179 443,178
Unrealized losses    
12 months or greater (3,582) (8,471)
Less than 12 months (488) (4,806)
Total (4,070) (13,277)
Municipals    
Fair value    
12 months or greater 21,039 49,495
Less than 12 months 727 51,002
Total 21,766 100,497
Unrealized losses    
12 months or greater (1,203) (4,198)
Less than 12 months (5) (2,398)
Total $ (1,208) $ (6,596)
v3.25.4
INVESTMENTS - Gross Unrealized Losses (Narrative) (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
security
Dec. 31, 2024
USD ($)
security
Schedule Of Available For Sale Securities [Line Items]    
Number of positions in an unrealized loss | security 2,244 3,994
Unrealized loss position $ 98,738 $ 311,335
Continuous unrealized loss position | security 1,522 2,108
Debt securities fair value $ 1,652,791 $ 2,253,146
Below Investment Grade or Not Rated    
Schedule Of Available For Sale Securities [Line Items]    
Unrealized loss position $ 9,000 $ 14,000
v3.25.4
INVESTMENTS - Fixed Maturities, Held to Maturity (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]    
Amortized cost $ 397,430 $ 443,400
Allowance for expected credit losses 0 0
Net carrying value 397,430 443,400
Gross unrealized gains 2,664 1,235
Gross unrealized losses (4,152) (7,884)
Fair value 395,942 436,751
Corporate debt    
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]    
Amortized cost 145,137 122,706
Allowance for expected credit losses 0 0
Net carrying value 145,137 122,706
Gross unrealized gains 2,039 675
Gross unrealized losses (4,100) (7,764)
Fair value 143,076 115,617
ABS    
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]    
Amortized cost 252,293 320,694
Allowance for expected credit losses 0 0
Net carrying value 252,293 320,694
Gross unrealized gains 625 560
Gross unrealized losses (52) (120)
Fair value $ 252,866 $ 321,134
v3.25.4
INVESTMENTS - Contractual Maturities (Narrative) (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Schedule Of Available For Sale Securities [Line Items]    
Fixed maturities, held to maturity, at amortized cost $ 397,430 $ 443,400
Fixed maturities, held to maturity, allowance for credit loss 0 0
ABS    
Schedule Of Available For Sale Securities [Line Items]    
Fixed maturities, held to maturity, at amortized cost 252,293 320,694
Fixed maturities, held to maturity, allowance for credit loss 0 0
Held to maturity securities with no single maturity date 252,000 321,000
Corporate debt    
Schedule Of Available For Sale Securities [Line Items]    
Fixed maturities, held to maturity, at amortized cost 145,137 122,706
Fixed maturities, held to maturity, allowance for credit loss 0 0
Held-to-maturity securities with maturity after one year through three years 32,000 28,000
Held-to-maturity securities with maturity after three years through ten years 110,000 95,000
Held-to-maturity securities with maturity after ten years $ 3,000 $ 0
v3.25.4
INVESTMENTS - Equity Securities (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Debt and Equity Securities, FV-NI [Line Items]    
Cost $ 581,275 $ 520,743
Gross unrealized gains 153,468 127,218
Gross unrealized losses (27,174) (68,687)
Fair value 707,569 579,274
Common stocks    
Debt and Equity Securities, FV-NI [Line Items]    
Cost 13,927 3,061
Gross unrealized gains 439 65
Gross unrealized losses (671) (488)
Fair value 13,695 2,638
Preferred stocks    
Debt and Equity Securities, FV-NI [Line Items]    
Cost 19,662 5,843
Gross unrealized gains 717 136
Gross unrealized losses (68) (112)
Fair value 20,311 5,867
Exchange-traded funds    
Debt and Equity Securities, FV-NI [Line Items]    
Cost 259,353 188,771
Gross unrealized gains 142,901 126,477
Gross unrealized losses (497) (1,206)
Fair value 401,757 314,042
Bond mutual funds    
Debt and Equity Securities, FV-NI [Line Items]    
Cost 288,333 323,068
Gross unrealized gains 9,411 540
Gross unrealized losses (25,938) (66,881)
Fair value $ 271,806 $ 256,727
v3.25.4
INVESTMENTS - Mortgage Loans (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]        
Commercial $ 386,582 $ 529,075    
Allowance for expected credit losses (29,742) (23,378) $ (6,220) $ 0
Total mortgage loans, held for investment $ 356,840 $ 505,697    
Commercial (as a percent) 108.00% 105.00%    
Allowance for expected credit losses (as a percent) (8.00%) (5.00%)    
Total mortgage loans, held-for investment (as a percent) 100.00% 100.00%    
v3.25.4
INVESTMENTS - Mortgage Loans (Narrative) (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
loan
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Debt and Equity Securities, FV-NI [Line Items]        
Weighted average debt service coverage ratios 1.6 1.7    
Weighted average loan-to-value ratios (as a percent) 84.00% 78.00%    
Number of commercial mortgage loans, past due | loan 2      
Commercial mortgage loans, past due amount $ 14,000,000 $ 0    
Allowance for expected credit losses $ 29,742,000 $ 23,378,000 $ 6,220,000 $ 0
Sector Concentration Risk | Mortgage Loans | Mortgage Loans        
Debt and Equity Securities, FV-NI [Line Items]        
Sector exposure (as a percent) 51.00% 43.00%    
v3.25.4
INVESTMENTS - Other Investments (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
fund
Dec. 31, 2024
USD ($)
fund
Other Investments [Line Items]    
Other investments, at fair value $ 1,027,798,000 $ 930,278,000
Percentage of total fair value (as a percent) 100.00% 100.00%
Unfunded commitments related to other investments $ 683,000,000 $ 526,000,000
Multi-strategy funds    
Other Investments [Line Items]    
Other investments, at fair value $ 11,577,000 $ 24,919,000
Percentage of total fair value (as a percent) 1.00% 3.00%
Multi-strategy funds | Other Redemption Restriction    
Other Investments [Line Items]    
Unfunded commitments related to other investments $ 30,000,000 $ 28,000,000
Investment term (in years) 2 years  
Multi-strategy funds | Lockup Redemption Restriction    
Other Investments [Line Items]    
Fair value of other investments subject to redemption restrictions $ 0 $ 0
Multi-strategy funds | Minimum    
Other Investments [Line Items]    
Redemption notice period (in days) 60 days 60 days
Multi-strategy funds | Maximum    
Other Investments [Line Items]    
Redemption notice period (in days) 90 days 90 days
Direct lending funds    
Other Investments [Line Items]    
Other investments, at fair value $ 186,747,000 $ 171,048,000
Percentage of total fair value (as a percent) 18.00% 18.00%
Redemption notice period (in days) 90 days 90 days
Direct lending funds | Quarterly Redemption    
Other Investments [Line Items]    
Other investments, at fair value $ 2,000,000 $ 3,000,000
Number of funds | fund 1  
Direct lending funds | Other Redemption Restriction    
Other Investments [Line Items]    
Unfunded commitments related to other investments $ 292,000,000 170,000,000
Optional extension of investment term (in years) 3 years  
Direct lending funds | Lockup Redemption Restriction    
Other Investments [Line Items]    
Fair value of other investments subject to redemption restrictions $ 18,000,000 $ 0
Number of investment funds | fund 1 0
Direct lending funds | Minimum | Other Redemption Restriction    
Other Investments [Line Items]    
Investment term (in years) 4 years  
Direct lending funds | Maximum | Other Redemption Restriction    
Other Investments [Line Items]    
Investment term (in years) 12 years  
Private equity funds    
Other Investments [Line Items]    
Other investments, at fair value $ 364,376,000 $ 320,690,000
Percentage of total fair value (as a percent) 36.00% 35.00%
Private equity funds | Other Redemption Restriction    
Other Investments [Line Items]    
Unfunded commitments related to other investments $ 240,000,000 $ 215,000,000
Investment term (in years) 6 years  
Real estate funds    
Other Investments [Line Items]    
Other investments, at fair value $ 291,491,000 $ 291,640,000
Percentage of total fair value (as a percent) 28.00% 31.00%
Real estate funds | Quarterly Redemption    
Other Investments [Line Items]    
Other investments, at fair value $ 44,000,000 $ 51,000,000
Number of funds | fund 1  
Real estate funds | Annually Redemption    
Other Investments [Line Items]    
Other investments, at fair value $ 24,000,000 21,000,000
Number of funds | fund 1  
Real estate funds | Other Redemption Restriction    
Other Investments [Line Items]    
Unfunded commitments related to other investments $ 105,000,000 $ 91,000,000
Investment term (in years) 2 years  
Real estate funds | Minimum    
Other Investments [Line Items]    
Redemption notice period (in days) 45 days 45 days
Real estate funds | Maximum    
Other Investments [Line Items]    
Redemption notice period (in days) 90 days 90 days
Other privately held investments    
Other Investments [Line Items]    
Other investments, at fair value $ 173,607,000 $ 121,981,000
Percentage of total fair value (as a percent) 17.00% 13.00%
Private company investment funds | Other Redemption Restriction    
Other Investments [Line Items]    
Unfunded commitments related to other investments $ 16,000,000 $ 21,000,000
Number of investment funds | fund 4  
Private company investment funds | Other Redemption Restriction | Investment Funds, Term, Period One    
Other Investments [Line Items]    
Investment term (in years) 5 years  
Number of investment funds | fund 2  
Private company investment funds | Other Redemption Restriction | Investment Funds, Term, Period Two    
Other Investments [Line Items]    
Investment term (in years) 10 years  
Number of investment funds | fund 1  
Private company investment funds | Other Redemption Restriction | Investment Funds, Term, Period Three    
Other Investments [Line Items]    
Optional extension of investment term (in years) 3 years  
Investment term (in years) 10 years  
Number of investment funds | fund 1  
v3.25.4
INVESTMENTS - Equity Method Investments (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Schedule of Equity Method Investments [Line Items]    
Total equity method investments $ 227,181 $ 206,994
Harrington Re    
Schedule of Equity Method Investments [Line Items]    
Total equity method investments 163,513 163,933
Monarch Point Re    
Schedule of Equity Method Investments [Line Items]    
Total equity method investments $ 63,668 $ 43,061
v3.25.4
INVESTMENTS - Equity Method Investments (Narrative) (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 22, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2016
Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]            
Payments to acquire equity method investments   $ 10,735 $ 14,407 $ 22,183    
Ceded premiums   3,522,858 3,248,537 3,254,200    
Ceded losses and loss expenses   2,008,000 2,039,000 1,754,000    
Reinsurance recoverable on unpaid and paid losses and loss expenses   9,600,000 7,400,000      
Insurance and reinsurance balances payable   1,882,021 1,713,798      
Net premiums earned   5,714,609 5,306,235 5,083,781    
Acquisition costs   1,136,469 1,070,551 1,000,945    
Net losses and loss expenses   3,288,541 3,158,487 3,393,102    
Reinsurance recoverable on unpaid claims   8,951,763 6,840,897 6,323,083   $ 5,831,172
Reinsurance recoverable on paid losses and loss expenses   673,765 546,287      
Loan advance   138,672 199,045 349,842    
Loan advances made   231,542 247,775      
Harrington Re | Related Party            
Schedule of Equity Method Investments [Line Items]            
Ceded premiums   209,000 218,000 298,000    
Ceded losses and loss expenses   131,000 197,000 229,000    
Reinsurance recoverable on unpaid and paid losses and loss expenses   814,000 884,000      
Insurance and reinsurance balances payable   131,000 181,000      
Monarch Point Re | Related Party            
Schedule of Equity Method Investments [Line Items]            
Ceded premiums   328,000 323,000 287,000    
Ceded losses and loss expenses   253,000 214,000 37,000    
Reinsurance recoverable on unpaid and paid losses and loss expenses   462,000 246,000      
Insurance and reinsurance balances payable   227,000 226,000      
Fees paid   2,000 1,000 100    
Net premiums earned $ 119,000          
Acquisition costs 33,000          
Net losses and loss expenses $ 7,000          
Reinsurance recoverable on unpaid claims       76,000    
Reinsurance recoverable on paid losses and loss expenses       4,000    
Monarch Point Re | Related Party | Loan Agreement With Monarch Point Re            
Schedule of Equity Method Investments [Line Items]            
Loan advance   227,000 253,000      
Loan advances made   228,000 243,000      
Interest received in advance   $ 5,000 $ 7,000      
Monarch Point Re | Related Party | Loan Agreement With Monarch Point Re | Minimum            
Schedule of Equity Method Investments [Line Items]            
Related party transaction floating rate (as a percent)   4.30% 4.70%      
Monarch Point Re | Related Party | Loan Agreement With Monarch Point Re | Maximum            
Schedule of Equity Method Investments [Line Items]            
Related party transaction floating rate (as a percent)   4.80% 5.50%      
Harrington Re            
Schedule of Equity Method Investments [Line Items]            
Payments to acquire equity method investments         $ 108,000  
Equity method investment, ownership (as a percent)   23.00% 22.00%   19.00%  
Monarch Point Re            
Schedule of Equity Method Investments [Line Items]            
Payments to acquire equity method investments   $ 11,000 $ 14,000 $ 22,000    
Equity method investment, ownership (as a percent)   18.00% 18.00% 18.00%    
v3.25.4
INVESTMENTS - Summary of Non Cash Settlements (Details) - Monarch Point Re - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]      
Net cash inflows $ 223,376 $ 227,025 $ 66,436
Net cash outflows (223,376) (227,025) (66,436)
Loan advances made      
Schedule of Equity Method Investments [Line Items]      
Net cash inflows 153,579 181,516 50,072
Reinsurance recoverable on unpaid losses and loss expenses      
Schedule of Equity Method Investments [Line Items]      
Net cash inflows 59,141 31,936 4,207
Interest receivable on loan advances made      
Schedule of Equity Method Investments [Line Items]      
Net cash inflows 10,656 13,573 12,157
Insurance and reinsurance balances payable, net      
Schedule of Equity Method Investments [Line Items]      
Net cash outflows $ (223,376) $ (227,025) $ (66,436)
v3.25.4
INVESTMENTS - Variable Interest Entities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Schedule Of Available For Sale Securities [Line Items]    
Maximum exposure to loss $ 612 $ 466
Limited Partner    
Schedule Of Available For Sale Securities [Line Items]    
Percentage of investment composition (as a percent) 73.00%  
v3.25.4
INVESTMENTS - Net Investment Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Net Investment Income [Line Items]      
Gross investment income $ 796,881 $ 788,489 $ 641,838
Investment expenses (29,978) (29,260) (30,096)
Net investment income 766,903 759,229 611,742
Fixed maturities      
Net Investment Income [Line Items]      
Gross investment income 612,198 620,704 514,842
Other investments      
Net Investment Income [Line Items]      
Gross investment income 69,275 48,666 20,411
Equity securities      
Net Investment Income [Line Items]      
Gross investment income 13,593 12,922 12,088
Mortgage loans      
Net Investment Income [Line Items]      
Gross investment income 23,587 34,028 35,312
Cash and cash equivalents      
Net Investment Income [Line Items]      
Gross investment income 75,092 59,600 50,261
Short-term investments      
Net Investment Income [Line Items]      
Gross investment income $ 3,136 $ 12,569 $ 8,924
v3.25.4
INVESTMENTS - Net Investment Gains (Losses) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Gross realized investment gains      
Fixed maturities, short-term investments, and cash and cash equivalents $ 81,559 $ 77,525 $ 32,920
Equity securities 40,102 32,292 16,847
Gross realized investment gains 121,661 109,817 49,767
Gross realized investment losses      
Fixed maturities, short-term investments, and cash and cash equivalents (106,130) (230,774) (158,080)
Equity securities (11,590) (15,251) (639)
Mortgage loans (4,950) (7,215) 0
Gross realized investment losses (122,670) (253,240) (158,719)
(Increase) decrease in allowance for expected credit losses, fixed maturities, available for sale 2,103 6,821 974
(Increase) decrease in allowance for expected credit losses, mortgage loans (6,364) (17,159) (6,220)
Impairment losses (2,268) (408) (12,757)
Change in fair value of investment derivatives (1,275) 1,783 (1,456)
Net unrealized gains (losses) on equity securities 67,763 13,852 53,781
Total net investment gains (losses) $ 58,950 $ (138,534) $ (74,630)
v3.25.4
INVESTMENTS - Summary of Allowance for Credit Loss (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]      
Balance at beginning of period $ 3,938 $ 10,759 $ 11,733
Expected credit losses on securities where credit losses were not previously recognized 2,620 926 5,200
Additions (reductions) for expected credit losses on securities where credit losses were previously recognized (1,000) (2,319) 4,934
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 (3,722) (5,428) (11,108)
Balance at end of period $ 1,836 $ 3,938 $ 10,759
v3.25.4
INVESTMENTS - Summary of Allowance for Credit Losses on Mortgage Loans (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]      
Balance at beginning of period $ 23,378 $ 6,220 $ 0
Expected credit losses on loans where credit losses were not previously recognized 3,172 21,757 6,220
Additions (reductions) for expected credit losses on loans where credit losses were previously recognized 8,927 2,616 0
Loans sold/redeemed/matured (5,735) (7,215) 0
Balance at end of period $ 29,742 $ 23,378 $ 6,220
v3.25.4
INVESTMENTS - Fixed Maturity Securities (Narrative) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Schedule Of Available For Sale Securities [Line Items]        
Unrealized loss position $ (98,738) $ (311,335)    
Fixed maturities, available for sale 13,018,027 12,152,753    
Fixed maturities, available for sale, allowance for credit loss 1,836 3,938 $ 10,759 $ 11,733
Non-U.S. government        
Schedule Of Available For Sale Securities [Line Items]        
Unrealized loss position (3,401) (25,960)    
Foreign exchange loss (1,000) (19,000)    
Fixed maturities, available for sale 810,544 729,939    
Fixed maturities, available for sale, allowance for credit loss 0 0    
Non-agency RMBS        
Schedule Of Available For Sale Securities [Line Items]        
Unrealized loss position (4,374) (9,982)    
Fixed maturities, available for sale 190,124 122,536    
Fixed maturities, available for sale, allowance for credit loss 240 195    
Non-agency RMBS | Alt A        
Schedule Of Available For Sale Securities [Line Items]        
Fixed maturities, available for sale 162,000 92,000    
Non-agency RMBS | Prime        
Schedule Of Available For Sale Securities [Line Items]        
Fixed maturities, available for sale 16,000 15,000    
Corporate debt        
Schedule Of Available For Sale Securities [Line Items]        
Unrealized loss position (40,727) (126,224)    
Fixed maturities, available for sale 5,222,433 4,842,190    
Fixed maturities, available for sale, allowance for credit loss 1,539 3,690    
CMBS        
Schedule Of Available For Sale Securities [Line Items]        
Unrealized loss position (16,186) (34,170)    
Fixed maturities, available for sale 801,511 819,608    
Fixed maturities, available for sale, allowance for credit loss $ 0 $ 0    
CMBS | Weighted Average        
Schedule Of Available For Sale Securities [Line Items]        
Subordination percentage input for determining credit losses (as a percent) 32.00% 34.00%    
ABS        
Schedule Of Available For Sale Securities [Line Items]        
Unrealized loss position $ (4,070) $ (13,277)    
Fixed maturities, available for sale 1,488,067 1,539,832    
Fixed maturities, available for sale, allowance for credit loss $ 57 $ 53    
v3.25.4
INVESTMENTS - Restricted Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]    
Collateral in trust for inter-company agreements $ 2,820,416 $ 2,549,220
Collateral for secured letter of credit facility 184,651 208,090
Funds at Lloyd's 1,069,623 883,362
Collateral in trust for third-party agreements 2,481,821 2,602,306
Securities on deposit or in trust with regulatory authorities 747,100 632,268
Total restricted investments and cash $ 7,303,611 $ 6,875,246
v3.25.4
INVESTMENTS - Reverse Repurchase Agreements (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]    
Value of reverse repurchase agreements $ 14 $ 543
Minimum required collateral for reverse repurchase agreements, expressed as a percentage of loan principal (as a percent) 102.00%  
v3.25.4
FAIR VALUE MEASUREMENTS - Summary of Financial Instruments Measured at Fair Value on a Recurring Basis (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Assets    
Fixed maturities, available for sale $ 13,018,027 $ 12,152,753
Equity securities 707,569 579,274
Other investments 1,027,798 930,278
Short-term investments 20,298 223,666
Derivative instruments 930 9,439
Total Assets 14,774,622 13,895,410
Liabilities    
Derivative instruments 8,859 3,100
Total Liabilities 8,859 3,100
U.S. government and agency    
Assets    
Fixed maturities, available for sale 2,417,901 2,802,986
Non-U.S. government    
Assets    
Fixed maturities, available for sale 810,544 729,939
Corporate debt    
Assets    
Fixed maturities, available for sale 5,222,433 4,842,190
Agency RMBS    
Assets    
Fixed maturities, available for sale 2,035,352 1,184,845
CMBS    
Assets    
Fixed maturities, available for sale 801,511 819,608
Non-agency RMBS    
Assets    
Fixed maturities, available for sale 190,124 122,536
ABS    
Assets    
Fixed maturities, available for sale 1,488,067 1,539,832
Municipals    
Assets    
Fixed maturities, available for sale 52,095 110,817
Common stocks    
Assets    
Equity securities 13,695 2,638
Preferred shares    
Assets    
Equity securities 20,311 5,867
Exchange-traded funds    
Assets    
Equity securities 401,757 314,042
Bond mutual funds    
Assets    
Equity securities 271,806 256,727
Multi-strategy funds    
Assets    
Other investments 11,577 24,919
Direct lending funds    
Assets    
Other investments 186,747 171,048
Private equity funds    
Assets    
Other investments 364,376 320,690
Real estate funds    
Assets    
Other investments 291,491 291,640
Other privately held investments    
Assets    
Other investments 173,607 121,981
Quoted prices in active markets for identical assets (Level 1)    
Assets    
Fixed maturities, available for sale 2,385,085 2,767,315
Equity securities 429,691 316,683
Other investments 0 0
Short-term investments 0 0
Derivative instruments 0 0
Total Assets 2,814,776 3,083,998
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 2,385,085 2,767,315
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 13,695 2,638
Quoted prices in active markets for identical assets (Level 1) | Preferred shares    
Assets    
Equity securities 14,239 3
Quoted prices in active markets for identical assets (Level 1) | Exchange-traded funds    
Assets    
Equity securities 401,757 314,042
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) | Other privately held investments    
Assets    
Other investments 0 0
Significant other observable inputs (Level 2)    
Assets    
Fixed maturities, available for sale 10,404,314 9,238,215
Equity securities 277,878 262,591
Other investments 0 0
Short-term investments 20,298 223,666
Derivative instruments 930 9,439
Total Assets 10,703,420 9,733,911
Liabilities    
Derivative instruments 8,859 3,100
Total Liabilities 8,859 3,100
Significant other observable inputs (Level 2) | U.S. government and agency    
Assets    
Fixed maturities, available for sale 32,816 35,671
Significant other observable inputs (Level 2) | Non-U.S. government    
Assets    
Fixed maturities, available for sale 810,544 729,939
Significant other observable inputs (Level 2) | Corporate debt    
Assets    
Fixed maturities, available for sale 5,033,161 4,715,799
Significant other observable inputs (Level 2) | Agency RMBS    
Assets    
Fixed maturities, available for sale 2,035,352 1,184,845
Significant other observable inputs (Level 2) | CMBS    
Assets    
Fixed maturities, available for sale 801,511 819,608
Significant other observable inputs (Level 2) | Non-agency RMBS    
Assets    
Fixed maturities, available for sale 190,124 122,536
Significant other observable inputs (Level 2) | ABS    
Assets    
Fixed maturities, available for sale 1,448,711 1,519,000
Significant other observable inputs (Level 2) | Municipals    
Assets    
Fixed maturities, available for sale 52,095 110,817
Significant other observable inputs (Level 2) | Common stocks    
Assets    
Equity securities 0 0
Significant other observable inputs (Level 2) | Preferred shares    
Assets    
Equity securities 6,072 5,864
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 271,806 256,727
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) | Other privately held investments    
Assets    
Other investments 0 0
Significant unobservable inputs (Level 3)    
Assets    
Fixed maturities, available for sale 228,628 147,223
Equity securities 0 0
Other investments 123,925 92,230
Short-term investments 0 0
Derivative instruments 0 0
Total Assets 352,553 239,453
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 189,272 126,391
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 39,356 20,832
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) | Other privately held investments    
Assets    
Other investments 123,925 92,230
Fair value based on NAV practical expedient    
Assets    
Other investments 903,873 838,048
Total Assets 903,873 838,048
Fair value based on NAV practical expedient | Multi-strategy funds    
Assets    
Other investments 11,577 24,919
Fair value based on NAV practical expedient | Direct lending funds    
Assets    
Other investments 186,747 171,048
Fair value based on NAV practical expedient | Private equity funds    
Assets    
Other investments 364,376 320,690
Fair value based on NAV practical expedient | Real estate funds    
Assets    
Other investments 291,491 291,640
Fair value based on NAV practical expedient | Other privately held investments    
Assets    
Other investments $ 49,682 $ 29,751
v3.25.4
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, 2025
Dec. 31, 2024
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance $ 239,453 $ 228,342
Transfers into Level 3 0 20,832
Transfers out of Level 3 0 (27,731)
Included in net income 8,051 3,526
Included in OCI 3,031 2,051
Purchases 141,796 47,982
Sales (2,072) (165)
Settlements/ distributions (37,706) (35,384)
Closing balance 352,553 239,453
Change in unrealized gain/(losses) $ 6,374 $ 4,024
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Net investment income, Net Investment Gain (Loss) Net investment income, Net Investment Gain (Loss)
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Asset, Gain (Loss), Statement of Other Comprehensive Income or Comprehensive Income [Extensible Enumeration] 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 Gain (Loss) Net investment income, Net Investment Gain (Loss)
Fixed maturities    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance $ 147,223 $ 135,753
Transfers into Level 3 0 20,832
Transfers out of Level 3 0 (20,832)
Included in net income 252 (1,347)
Included in OCI 3,031 2,051
Purchases 101,564 35,744
Sales (2,072) (165)
Settlements/ distributions (21,370) (24,813)
Closing balance 228,628 147,223
Change in unrealized gain/(losses) 0 0
Other investments    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance 92,230 92,589
Transfers into Level 3 0 0
Transfers out of Level 3 0 (6,899)
Included in net income 7,799 4,873
Included in OCI 0 0
Purchases 40,232 12,238
Sales 0 0
Settlements/ distributions (16,336) (10,571)
Closing balance 123,925 92,230
Change in unrealized gain/(losses) 6,374 4,024
Corporate debt | Fixed maturities    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance 126,391 135,753
Transfers into Level 3 0 0
Transfers out of Level 3 0 (20,832)
Included in net income 252 (1,347)
Included in OCI 1,843 2,051
Purchases 84,228 35,744
Sales (2,072) (165)
Settlements/ distributions (21,370) (24,813)
Closing balance 189,272 126,391
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 20,832 0
Transfers into Level 3 0 20,832
Transfers out of Level 3 0 0
Included in net income 0 0
Included in OCI 1,188 0
Purchases 17,336 0
Sales 0 0
Settlements/ distributions 0 0
Closing balance 39,356 20,832
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 0 5,300
Transfers into Level 3 0 0
Transfers out of Level 3 0 0
Included in net income 0 849
Included in OCI 0 0
Purchases 0 0
Sales 0 0
Settlements/ distributions 0 (6,149)
Closing balance 0 0
Change in unrealized gain/(losses) 0 0
Other privately held investments | Other investments    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Opening balance 92,230 87,289
Transfers into Level 3 0 0
Transfers out of Level 3 0 (6,899)
Included in net income 7,799 4,024
Included in OCI 0 0
Purchases 40,232 12,238
Sales 0 0
Settlements/ distributions (16,336) (4,422)
Closing balance 123,925 92,230
Change in unrealized gain/(losses) $ 6,374 $ 4,024
v3.25.4
FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
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 into Level 2 0 0
Transfers out of level 3 into Level 2 0 0
Fixed maturities, held to maturity, at amortized cost 397,430 443,400
Fair value 395,942 436,751
Advances from FHLB, carrying value 66,380 66,380
Advances from FHLB, fair value 66,000 66,000
Reported Value Measurement    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Senior notes 1,317,000 1,315,000
Estimate of Fair Value    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Senior notes $ 1,293,000 $ 1,247,000
v3.25.4
DERIVATIVE INSTRUMENTS - Schedule of Derivative Instruments (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Derivative Fair Values on Consolidated Balance Sheet [Line Items]    
Derivative asset fair value $ 930 $ 9,439
Derivative asset, statement of financial position [Extensible Enumeration] Other assets Other assets
Derivative liability fair value $ 8,859 $ 3,100
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 $ 930 $ 9,439
Derivative liability fair value 8,859 3,100
Not Designated as Hedging Instruments | Investment Portfolio | Foreign exchange forward contracts    
Derivative Fair Values on Consolidated Balance Sheet [Line Items]    
Derivative notional amount 9,583 17,655
Derivative asset fair value 0 323
Derivative liability fair value 181 0
Not Designated as Hedging Instruments | Underwriting Portfolio | Foreign exchange forward contracts    
Derivative Fair Values on Consolidated Balance Sheet [Line Items]    
Derivative notional amount 1,425,737 1,323,714
Derivative asset fair value 930 9,116
Derivative liability fair value $ 8,678 $ 3,100
v3.25.4
DERIVATIVE INSTRUMENTS - Offsetting Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Derivative assets    
Gross amounts $ 3,126 $ 20,067
Gross amounts offset (2,196) (10,628)
Net amounts 930 9,439
Derivative liabilities    
Gross amounts 11,055 13,728
Gross amounts offset (2,196) (10,628)
Net amounts $ 8,859 $ 3,100
v3.25.4
DERIVATIVE INSTRUMENTS - Gains (Losses) on Derivatives Recognized in Net Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
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 $ (1,275) $ 1,783 $ (1,456)
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 (4,714) 15,182 6,665
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 (1,275) 1,783 (1,456)
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 $ (3,439) $ 13,399 $ 8,121
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES - Reserve for Losses and Loss Expenses (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Insurance Loss Reserves [Abstract]        
Reserve for reported losses and loss expenses $ 5,797,152 $ 5,433,903    
Reserve for losses incurred but not reported 12,325,104 11,785,026    
Reserve for losses and loss expenses $ 18,122,256 $ 17,218,929 $ 16,434,018 $ 15,168,863
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES - Reserve Roll-forward (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of Beginning and Ending Gross Unpaid Losses and Loss Expenses      
Gross reserve for losses and loss expenses, beginning of year $ 17,218,929 $ 16,434,018 $ 15,168,863
Less reinsurance recoverable on unpaid losses and loss expenses, beginning of year (6,840,897) (6,323,083) (5,831,172)
Net reserve for unpaid losses and loss expenses, beginning of year 10,378,032 10,110,935 9,337,691
Net incurred losses and loss expenses related to:      
Current year 3,375,504 3,182,810 2,981,220
Prior years (86,963) (24,323) 411,882
Net incurred losses and loss expenses 3,288,541 3,158,487 3,393,102
Net paid losses and loss expenses related to:      
Current year (592,308) (538,709) (488,016)
Prior years (2,554,334) (2,360,100) (2,185,588)
Net paid losses and loss expenses (3,146,642) (2,898,809) (2,673,604)
Foreign exchange and other 286,994 (110,280) 126,275
Ceded reserves related to retroactive transactions (1,636,432) 117,699 (72,529)
Foreign exchange and other (1,349,438) 7,419 53,746
Net reserve for unpaid losses and loss expenses, end of year 9,170,493 10,378,032 10,110,935
Reinsurance recoverable on unpaid losses and loss expenses, end of year 8,951,763 6,840,897 6,323,083
Gross reserve for losses and loss expenses, end of year $ 18,122,256 $ 17,218,929 $ 16,434,018
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES - Incurred Losses Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Additional Information Related to Net Incurred Losses [Line Items]      
Net losses and loss expenses, net of reinstatement premiums $ 3,375,504 $ 3,182,810 $ 2,981,220
Reinsurance recoverable on unpaid losses 1,349,438 (7,419) (53,746)
Third Party - Loss Portfolio Transfer      
Additional Information Related to Net Incurred Losses [Line Items]      
Reinsurance recoverable on unpaid losses     74,000
Cavello Bay Reinsurance Limited      
Additional Information Related to Net Incurred Losses [Line Items]      
Reinsurance recoverable on unpaid losses 1,800,000    
Catastrophe and Weather-related Events      
Additional Information Related to Net Incurred Losses [Line Items]      
Net losses and loss expenses, net of reinstatement premiums $ 159,000 $ 226,000 $ 138,000
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES - Prior Year Reserve Development (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development $ 86,963 $ 24,323 $ (411,882)
Insurance      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development 66,975 16,209 (176,353)
Reinsurance      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development $ 19,988 $ 8,114 $ (235,529)
v3.25.4
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, 2025
Dec. 31, 2024
Dec. 31, 2023
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable (adverse) prior year reserve development $ 86,963 $ 24,323 $ (411,882)
Insurance      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable (adverse) prior year reserve development 66,975 16,209 (176,353)
Insurance | Property      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable (adverse) prior year reserve development 37,891 17,718 16,195
Insurance | Casualty      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable (adverse) prior year reserve development 0 0 (240,980)
Insurance | Specialty      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable (adverse) prior year reserve development 29,084 (1,509) 48,432
Reinsurance      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable (adverse) prior year reserve development 19,988 8,114 (235,529)
Reinsurance | Casualty      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable (adverse) prior year reserve development 0 0 (363,948)
Reinsurance | Specialty      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable (adverse) prior year reserve development 19,863 8,114 61,629
Reinsurance | Run-off      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Net favorable (adverse) prior year reserve development $ 125 $ 0 $ 66,790
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES - Prior Year Reserve Development Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development $ 86,963 $ 24,323 $ (411,882)
Insurance      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development 66,975 16,209 (176,353)
Insurance | Specialty      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development 29,084 (1,509) 48,432
Insurance | Specialty | Marine and aviation      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development   (11,000) 27,000
Insurance | Specialty | Credit and political risk      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development   5,000 32,000
Insurance | Specialty | Accident and health      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development   4,000 (10,000)
Insurance | Casualty      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development 0 0 (240,980)
Insurance | Casualty | Liability      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     (235,000)
Insurance | Casualty | Professional lines      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     (41,000)
Insurance | Casualty | Cyber      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     36,000
Insurance | Property      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development 37,891 17,718 16,195
Reinsurance      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development 19,988 8,114 (235,529)
Reinsurance | Run-off      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development 125 0 66,790
Reinsurance | Run-off | Catastrophe      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     46,000
Reinsurance | Run-off | Engineering      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     5,000
Reinsurance | Run-off | Property      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     15,000
Reinsurance | Specialty      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development 19,863 8,114 61,629
Reinsurance | Specialty | Marine and aviation      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development   4,000 13,000
Reinsurance | Specialty | Accident and health      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     30,000
Reinsurance | Specialty | Credit and surety      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development   4,000 8,000
Reinsurance | Specialty | Agriculture      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     11,000
Reinsurance | Casualty      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development $ 0 $ 0 (363,948)
Reinsurance | Casualty | Liability      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     (262,000)
Reinsurance | Casualty | Professional lines      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     (92,000)
Reinsurance | Casualty | Motor      
Liability for Claims and Claims Adjustment Expense [Line Items]      
Net favorable (adverse) prior year reserve development     $ (10,000)
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES - Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
claim
Dec. 31, 2024
USD ($)
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 ($)
Dec. 31, 2016
USD ($)
Insurance | Property                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 4,790,526                  
Insurance | Property | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 268,320 $ 265,364 $ 266,033 $ 260,917 $ 261,503 $ 260,134 $ 266,055 $ 280,512 $ 289,213 $ 264,194
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 843                  
Cumulative number of reported claims | claim 6,694                  
Insurance | Property | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 675,382 673,117 674,933 680,251 679,915 683,764 693,194 704,795 797,170  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 13,782                  
Cumulative number of reported claims | claim 10,124                  
Insurance | Property | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 600,610 600,785 606,842 616,102 616,929 624,664 645,557 614,321    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 303                  
Cumulative number of reported claims | claim 9,711                  
Insurance | Property | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 366,073 363,928 363,589 379,696 369,591 370,018 379,574      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 5,127                  
Cumulative number of reported claims | claim 9,653                  
Insurance | Property | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 614,552 608,297 603,112 594,489 644,624 669,832        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 9,645                  
Cumulative number of reported claims | claim 12,562                  
Insurance | Property | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 378,089 375,209 375,290 378,525 380,914          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 6,870                  
Cumulative number of reported claims | claim 8,002                  
Insurance | Property | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 407,847 406,032 421,974 417,271            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 18,306                  
Cumulative number of reported claims | claim 7,813                  
Insurance | Property | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 369,344 400,748 402,022              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 56,469                  
Cumulative number of reported claims | claim 7,354                  
Insurance | Property | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 525,040 545,712                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 151,212                  
Cumulative number of reported claims | claim 7,941                  
Insurance | Property | Accident Year 2025                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 585,269                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 280,088                  
Cumulative number of reported claims | claim 7,289                  
Insurance | Casualty                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 8,274,343                  
Insurance | Casualty | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 535,542 515,518 510,078 497,108 492,878 490,035 487,417 487,559 482,526 474,228
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 40,372                  
Cumulative number of reported claims | claim 20,461                  
Insurance | Casualty | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 702,059 702,912 701,960 661,141 655,626 636,060 624,541 565,587 563,754  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 29,806                  
Cumulative number of reported claims | claim 23,792                  
Insurance | Casualty | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 790,152 767,689 751,975 698,951 665,020 622,884 547,414 530,691    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 32,781                  
Cumulative number of reported claims | claim 26,608                  
Insurance | Casualty | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 860,703 844,494 839,466 737,128 688,421 620,636 599,840      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 64,084                  
Cumulative number of reported claims | claim 26,086                  
Insurance | Casualty | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 684,991 681,243 673,362 640,606 657,806 666,364        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 114,350                  
Cumulative number of reported claims | claim 19,041                  
Insurance | Casualty | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 724,867 727,349 737,784 755,260 742,516          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 149,013                  
Cumulative number of reported claims | claim 18,746                  
Insurance | Casualty | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 917,685 929,766 933,723 922,640            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 402,934                  
Cumulative number of reported claims | claim 19,258                  
Insurance | Casualty | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 911,050 940,454 942,711              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 434,565                  
Cumulative number of reported claims | claim 20,063                  
Insurance | Casualty | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 1,010,791 1,041,785                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 678,741                  
Cumulative number of reported claims | claim 19,453                  
Insurance | Casualty | Accident Year 2025                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 1,136,503                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 1,008,138                  
Cumulative number of reported claims | claim 17,971                  
Insurance | Specialty                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 4,103,966                  
Insurance | Specialty | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 215,037 214,925 216,398 216,026 216,430 217,231 234,312 240,101 244,508 248,754
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 2,523                  
Cumulative number of reported claims | claim 91,904                  
Insurance | Specialty | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 346,952 346,400 347,392 350,463 355,654 365,696 377,195 388,663 428,561  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 8,086                  
Cumulative number of reported claims | claim 696,601                  
Insurance | Specialty | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 376,760 376,823 374,592 369,313 378,650 395,181 411,100 396,345    
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 17,661                  
Cumulative number of reported claims | claim 753,818                  
Insurance | Specialty | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 389,886 394,756 368,423 374,001 358,100 370,874 346,372      
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 19,556                  
Cumulative number of reported claims | claim 683,450                  
Insurance | Specialty | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 273,970 289,280 283,765 297,336 317,183 342,739        
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 10,507                  
Cumulative number of reported claims | claim 725,091                  
Insurance | Specialty | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 357,495 330,852 310,600 332,167 352,778          
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 25,909                  
Cumulative number of reported claims | claim 447,218                  
Insurance | Specialty | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 392,247 405,471 405,917 410,974            
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 91,271                  
Cumulative number of reported claims | claim 408,378                  
Insurance | Specialty | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 484,440 493,950 532,094              
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 100,063                  
Cumulative number of reported claims | claim 414,351                  
Insurance | Specialty | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 621,144 628,023                
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 164,284                  
Cumulative number of reported claims | claim 437,818                  
Insurance | Specialty | Accident Year 2025                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 646,035                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 361,945                  
Cumulative number of reported claims | claim 605,277                  
Reinsurance | Casualty                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance $ 7,125,991                  
Reinsurance | Casualty | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 858,409 858,665 855,937 801,648 778,357 777,045 748,329 727,835 716,938 690,240
Total of incurred-but-not-reported liabilities plus expected development on reported claims 26,385                  
Reinsurance | Casualty | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 965,332 965,036 965,711 892,461 865,355 845,226 820,321 815,689 809,462  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 54,657                  
Reinsurance | Casualty | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 947,361 928,739 932,423 851,700 836,500 817,794 793,128 782,566    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 56,099                  
Reinsurance | Casualty | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 839,006 838,204 836,140 762,805 769,587 763,632 754,582      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 52,378                  
Reinsurance | Casualty | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 658,641 658,887 650,882 645,183 659,234 653,493        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 119,789                  
Reinsurance | Casualty | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 663,189 671,408 680,083 646,955 644,504          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 162,865                  
Reinsurance | Casualty | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 671,452 670,616 684,022 688,474            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 188,146                  
Reinsurance | Casualty | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 555,642 554,649 546,519              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 226,893                  
Reinsurance | Casualty | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 444,952 456,194                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 292,350                  
Reinsurance | Casualty | Accident Year 2025                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 522,007                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 473,378                  
Reinsurance | Specialty                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 4,510,785                  
Reinsurance | Specialty | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 452,185 456,548 453,775 451,262 453,189 454,899 464,383 488,749 490,739 472,023
Total of incurred-but-not-reported liabilities plus expected development on reported claims 3,205                  
Reinsurance | Specialty | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 479,888 475,852 478,581 480,017 484,173 489,803 493,255 512,690 532,267  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 2,317                  
Reinsurance | Specialty | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 488,593 489,097 486,774 497,430 500,398 484,263 498,805 467,286    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 7,603                  
Reinsurance | Specialty | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 533,010 531,139 528,029 539,575 546,732 551,275 551,807      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 12,051                  
Reinsurance | Specialty | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 387,622 390,668 395,782 386,315 410,772 407,859        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 11,406                  
Reinsurance | Specialty | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 361,327 358,453 359,110 375,440 398,655          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 16,055                  
Reinsurance | Specialty | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 443,802 451,017 467,399 502,136            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 43,170                  
Reinsurance | Specialty | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 473,821 483,611 475,608              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 118,174                  
Reinsurance | Specialty | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 439,301 438,793                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 139,809                  
Reinsurance | Specialty | Accident Year 2025                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 451,236                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 243,704                  
Reinsurance | Run-off                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 3,294,517                  
Reinsurance | Run-off | Accident Year 2016                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 273,445 273,541 273,720 280,588 280,862 280,606 277,034 282,417 285,473 $ 286,471
Total of incurred-but-not-reported liabilities plus expected development on reported claims 1,805                  
Reinsurance | Run-off | Accident Year 2017                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 709,439 720,081 715,848 723,586 733,418 735,533 734,025 699,583 $ 706,847  
Total of incurred-but-not-reported liabilities plus expected development on reported claims 8,847                  
Reinsurance | Run-off | Accident Year 2018                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 594,985 591,051 593,570 593,666 607,888 622,388 609,737 $ 522,499    
Total of incurred-but-not-reported liabilities plus expected development on reported claims 18,341                  
Reinsurance | Run-off | Accident Year 2019                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 381,141 377,752 375,084 382,095 397,489 417,983 $ 436,899      
Total of incurred-but-not-reported liabilities plus expected development on reported claims 20,029                  
Reinsurance | Run-off | Accident Year 2020                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 556,705 554,625 559,722 555,787 559,594 $ 523,736        
Total of incurred-but-not-reported liabilities plus expected development on reported claims 39,256                  
Reinsurance | Run-off | Accident Year 2021                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 445,121 447,666 449,198 452,538 $ 439,866          
Total of incurred-but-not-reported liabilities plus expected development on reported claims 32,858                  
Reinsurance | Run-off | Accident Year 2022                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 229,478 231,964 229,016 $ 269,326            
Total of incurred-but-not-reported liabilities plus expected development on reported claims 46,821                  
Reinsurance | Run-off | Accident Year 2023                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 61,475 61,543 $ 64,432              
Total of incurred-but-not-reported liabilities plus expected development on reported claims 22,479                  
Reinsurance | Run-off | Accident Year 2024                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 32,754 $ 28,826                
Total of incurred-but-not-reported liabilities plus expected development on reported claims 7,484                  
Reinsurance | Run-off | Accident Year 2025                    
Claims Development [Line Items]                    
Incurred claims and allocated claim adjustment expenses, net of reinsurance 9,974                  
Total of incurred-but-not-reported liabilities plus expected development on reported claims $ 4,437                  
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES - Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
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
Claims Development [Line Items]                    
Liabilities for claims and claim adjustment expenses, net of reinsurance $ 11,014,110                  
Insurance                    
Claims Development [Line Items]                    
Liabilities for claims and claim adjustment expenses, net of reinsurance 6,202,980                  
Insurance | Property                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 3,831,688                  
All outstanding liabilities before 2016, net of reinsurance 13,460                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 972,298                  
Insurance | Property | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 267,127 $ 265,436 $ 261,163 $ 254,939 $ 257,527 $ 251,573 $ 251,487 $ 243,902 $ 207,490 $ 82,930
Insurance | Property | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 656,471 652,894 652,344 640,135 650,383 654,387 626,041 516,060 191,282  
Insurance | Property | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 597,839 592,302 583,171 597,042 578,912 569,027 473,016 223,593    
Insurance | Property | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 349,144 346,945 341,846 352,040 314,815 263,234 150,263      
Insurance | Property | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 586,705 570,037 539,712 489,509 431,914 183,428        
Insurance | Property | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 358,224 345,584 325,758 288,144 134,554          
Insurance | Property | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 357,064 330,983 263,666 97,826            
Insurance | Property | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 267,668 210,618 90,869              
Insurance | Property | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 259,794 112,214                
Insurance | Property | Accident Year 2025                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 131,652                  
Insurance | Casualty                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 4,483,833                  
All outstanding liabilities before 2016, net of reinsurance 225,184                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 4,015,694                  
Insurance | Casualty | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 469,318 450,515 419,865 397,457 339,912 300,340 248,591 183,591 94,271 22,170
Insurance | Casualty | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 623,635 572,178 526,332 482,262 382,810 321,200 197,689 101,215 26,465  
Insurance | Casualty | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 691,586 614,767 547,079 446,209 341,171 226,717 117,752 30,183    
Insurance | Casualty | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 705,343 621,781 542,516 408,803 251,451 138,059 35,881      
Insurance | Casualty | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 504,596 432,312 327,481 237,996 119,870 34,674        
Insurance | Casualty | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 501,744 378,157 263,118 156,143 47,336          
Insurance | Casualty | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 392,368 282,090 138,448 32,256            
Insurance | Casualty | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 311,739 157,547 31,491              
Insurance | Casualty | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 213,515 40,449                
Insurance | Casualty | Accident Year 2025                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 69,989                  
Insurance | Specialty                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 2,913,671                  
All outstanding liabilities before 2016, net of reinsurance 24,693                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 1,214,988                  
Insurance | Specialty | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 210,778 209,530 209,878 210,055 206,253 203,899 200,807 192,672 156,709 65,600
Insurance | Specialty | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 334,497 331,649 328,573 316,261 313,555 304,440 268,301 223,825 100,996  
Insurance | Specialty | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 354,752 347,992 341,526 324,441 303,709 289,636 248,067 116,738    
Insurance | Specialty | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 347,782 319,466 305,252 299,534 265,640 213,823 116,646      
Insurance | Specialty | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 268,207 254,568 236,856 230,338 230,280 91,718        
Insurance | Specialty | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 272,912 231,962 187,304 131,132 69,023          
Insurance | Specialty | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 269,855 239,614 192,348 79,751            
Insurance | Specialty | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 311,530 248,292 134,882              
Insurance | Specialty | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 345,728 192,270                
Insurance | Specialty | Accident Year 2025                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 197,630                  
Reinsurance                    
Claims Development [Line Items]                    
Liabilities for claims and claim adjustment expenses, net of reinsurance 4,811,130                  
Reinsurance | Casualty                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 4,217,073                  
All outstanding liabilities before 2016, net of reinsurance 565,169                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 3,474,087                  
Reinsurance | Casualty | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 717,123 679,824 629,328 571,515 513,100 435,248 360,017 256,260 167,039 75,377
Reinsurance | Casualty | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 774,301 708,255 639,330 567,187 480,094 392,277 290,320 196,467 88,533  
Reinsurance | Casualty | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 741,177 680,610 596,203 501,750 412,550 331,770 200,443 104,813    
Reinsurance | Casualty | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 642,173 571,390 485,219 403,468 320,448 246,094 110,591      
Reinsurance | Casualty | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 414,191 355,462 294,009 230,047 163,338 65,017        
Reinsurance | Casualty | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 370,232 297,582 219,736 148,458 57,456          
Reinsurance | Casualty | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 292,777 203,460 118,707 56,724            
Reinsurance | Casualty | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 185,341 104,491 44,552              
Reinsurance | Casualty | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 66,724 31,537                
Reinsurance | Casualty | Accident Year 2025                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 13,034                  
Reinsurance | Specialty                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 3,671,123                  
All outstanding liabilities before 2016, net of reinsurance 48,306                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 887,968                  
Reinsurance | Specialty | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 436,496 441,265 441,461 438,959 437,520 438,523 433,047 411,629 307,926 104,599
Reinsurance | Specialty | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 463,628 460,319 461,228 460,518 456,842 456,209 431,330 380,961 127,085  
Reinsurance | Specialty | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 470,606 470,521 467,466 456,281 450,919 427,002 374,068 119,005    
Reinsurance | Specialty | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 504,061 503,811 492,462 477,545 452,042 384,279 127,026      
Reinsurance | Specialty | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 339,009 332,223 322,782 329,554 271,338 129,000        
Reinsurance | Specialty | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 322,579 310,156 295,028 234,988 81,830          
Reinsurance | Specialty | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 377,754 350,944 300,556 132,056            
Reinsurance | Specialty | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 330,555 277,087 158,077              
Reinsurance | Specialty | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 262,225 141,081                
Reinsurance | Specialty | Accident Year 2025                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 164,210                  
Reinsurance | Run-off                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 2,878,557                  
All outstanding liabilities before 2016, net of reinsurance 33,115                  
Liabilities for claims and claim adjustment expenses, net of reinsurance 449,075                  
Reinsurance | Run-off | Accident Year 2016                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 262,665 259,688 257,009 258,412 252,959 245,912 231,655 200,390 140,521 $ 64,091
Reinsurance | Run-off | Accident Year 2017                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 671,942 662,615 651,113 639,970 603,920 579,439 521,421 413,833 $ 162,930  
Reinsurance | Run-off | Accident Year 2018                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 556,385 549,967 541,489 520,135 473,785 421,012 327,067 $ 116,421    
Reinsurance | Run-off | Accident Year 2019                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 344,330 337,930 323,736 299,187 263,511 204,018 $ 55,136      
Reinsurance | Run-off | Accident Year 2020                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 455,578 444,569 393,094 323,736 238,405 $ 105,162        
Reinsurance | Run-off | Accident Year 2021                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 378,800 361,441 309,066 239,137 $ 87,860          
Reinsurance | Run-off | Accident Year 2022                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 155,767 139,163 103,775 $ 50,273            
Reinsurance | Run-off | Accident Year 2023                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 32,667 29,382 $ 22,862              
Reinsurance | Run-off | Accident Year 2024                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance 15,628 $ 11,372                
Reinsurance | Run-off | Accident Year 2025                    
Claims Development [Line Items]                    
Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance $ 4,795                  
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES - Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (Details)
Dec. 31, 2025
Insurance | Property  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 29.50%
Year 2 38.80%
Year 3 13.90%
Year 4 5.50%
Year 5 1.30%
Year 6 0.50%
Year 7 0.70%
Year 8 1.10%
Year 9 1.10%
Year 10 0.60%
Insurance | Casualty  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 4.50%
Year 2 13.00%
Year 3 15.30%
Year 4 14.80%
Year 5 13.30%
Year 6 10.80%
Year 7 8.80%
Year 8 6.80%
Year 9 6.50%
Year 10 3.50%
Insurance | Specialty  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 28.30%
Year 2 31.40%
Year 3 11.80%
Year 4 7.00%
Year 5 4.80%
Year 6 3.00%
Year 7 3.60%
Year 8 0.90%
Year 9 0.30%
Year 10 0.60%
Reinsurance | Casualty  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 8.70%
Year 2 11.60%
Year 3 11.40%
Year 4 10.80%
Year 5 9.60%
Year 6 9.50%
Year 7 7.90%
Year 8 6.70%
Year 9 6.40%
Year 10 4.30%
Reinsurance | Specialty  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 28.50%
Year 2 40.90%
Year 3 13.90%
Year 4 4.00%
Year 5 1.80%
Year 6 1.40%
Year 7 0.30%
Year 8 0.10%
Year 9 0.40%
Year 10 (1.10%)
Reinsurance | Run-off  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 26.10%
Year 2 27.00%
Year 3 15.00%
Year 4 9.90%
Year 5 6.00%
Year 6 3.40%
Year 7 1.70%
Year 8 0.70%
Year 9 1.20%
Year 10 1.10%
v3.25.4
RESERVE FOR LOSSES AND LOSS EXPENSES - Reconciliation of Development Tables to Consolidated Balance Sheet (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Claims Development [Line Items]        
Net outstanding liabilities $ 11,014,110      
Reinsurance recoverable on unpaid claims 8,951,763 $ 6,840,897 $ 6,323,083 $ 5,831,172
Gross outstanding liabilities 19,965,873      
Unallocated claims adjustment expenses 240,209      
Foreign exchange and other (5,400)      
Ceded reserves related to retroactive transactions (2,078,426)      
Reserve for losses and loss expenses 18,122,256 $ 17,218,929 $ 16,434,018 $ 15,168,863
Insurance        
Claims Development [Line Items]        
Net outstanding liabilities 6,202,980      
Reinsurance recoverable on unpaid claims 4,883,630      
Gross outstanding liabilities 11,086,610      
Insurance | Property        
Claims Development [Line Items]        
Net outstanding liabilities 972,298      
Reinsurance recoverable on unpaid claims 526,407      
Gross outstanding liabilities 1,498,705      
Insurance | Casualty        
Claims Development [Line Items]        
Net outstanding liabilities 4,015,694      
Reinsurance recoverable on unpaid claims 3,918,423      
Gross outstanding liabilities 7,934,117      
Insurance | Specialty        
Claims Development [Line Items]        
Net outstanding liabilities 1,214,988      
Reinsurance recoverable on unpaid claims 438,800      
Gross outstanding liabilities 1,653,788      
Reinsurance        
Claims Development [Line Items]        
Net outstanding liabilities 4,811,130      
Reinsurance recoverable on unpaid claims 4,068,133      
Gross outstanding liabilities 8,879,263      
Reinsurance | Casualty        
Claims Development [Line Items]        
Net outstanding liabilities 3,474,087      
Reinsurance recoverable on unpaid claims 3,297,288      
Gross outstanding liabilities 6,771,375      
Reinsurance | Specialty        
Claims Development [Line Items]        
Net outstanding liabilities 887,968      
Reinsurance recoverable on unpaid claims 402,574      
Gross outstanding liabilities 1,290,542      
Reinsurance | Run-off        
Claims Development [Line Items]        
Net outstanding liabilities 449,075      
Reinsurance recoverable on unpaid claims 368,271      
Gross outstanding liabilities $ 817,346      
v3.25.4
REINSURANCE (Details)
$ in Thousands
12 Months Ended
Dec. 13, 2024
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Premiums written        
Gross   $ 9,644,514 $ 9,005,888 $ 8,356,525
Ceded   (3,522,858) (3,248,537) (3,254,200)
NET AMOUNT   6,121,656 5,757,351 5,102,325
Premiums earned        
Gross   9,038,161 8,529,567 7,973,577
Ceded   (3,323,552) (3,223,332) (2,889,796)
Net   5,714,609 5,306,235 5,083,781
Reinsurance receivables:        
Ceded losses and loss expenses   2,008,000 2,039,000 1,754,000
Reinsurance recoverable on unpaid and paid losses and loss expenses   9,600,000 7,400,000  
Allowance for credit losses on reinsurance recoverable for unpaid losses and loss expenses   $ 40,340 $ 43,445 $ 36,611
Cavello Bay Reinsurance Limited | Related Party        
Reinsurance receivables:        
Loss portfolio transfer reinsurance agreement, ground-up quota share, percentage(as a percent) 0.75      
Loss portfolio transfer reinsurance agreement, loss expense $ 2,060,000      
Loss portfolio transfer reinsurance agreement, consideration 2,039,000      
Loss portfolio transfer reinsurance agreement, policy limit $ 940,000      
v3.25.4
REINSURANCE - Schedule of Reinsurance Recoverables (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Reinsurance Recoverable, Allowance for Credit Loss [Roll Forward]    
Beginning balance $ 43,445 $ 36,611
Increase (decrease) in allowance for expected credit losses (3,105) 6,834
Ending Balance $ 40,340 $ 43,445
v3.25.4
DEBT AND FINANCING ARRANGEMENTS - Summary of Debt (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 10, 2019
Jun. 19, 2019
Dec. 06, 2017
Mar. 13, 2014
Debt Instrument [Line Items]            
Debt $ 1,316,710 $ 1,315,179        
Senior Notes | 5.150% Senior Notes            
Debt Instrument [Line Items]            
Interest rate (as a percent)           5.15%
Debt 246,963 246,873        
Senior Notes | 4.000% Senior Notes            
Debt Instrument [Line Items]            
Interest rate (as a percent)         4.00%  
Debt 349,176 348,774        
Senior Notes | 3.900% Senior Notes            
Debt Instrument [Line Items]            
Interest rate (as a percent)       3.90%    
Debt 298,057 297,556        
Junior Subordinated Notes            
Debt Instrument [Line Items]            
Interest rate (as a percent)     4.90%      
Debt $ 422,514 $ 421,976        
Junior Subordinated Notes | AXIS Specialty Finance LLC            
Debt Instrument [Line Items]            
Interest rate (as a percent)     4.90%      
v3.25.4
DEBT AND FINANCING ARRANGEMENTS - Debt Terms (Details) - USD ($)
Jan. 15, 2030
Dec. 10, 2019
Jun. 19, 2019
Dec. 06, 2017
Mar. 13, 2014
Senior Notes | 5.150% Senior Notes          
Debt Instrument [Line Items]          
Interest rate (as a 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 (as a 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 (as a 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 (as a percent)   4.90%      
Aggregate Principal   $ 425,000,000      
Issue Price   99.00%      
Net Proceeds   $ 420,750,000      
Junior Subordinated Notes | Forecast          
Debt Instrument [Line Items]          
Basis spread on variable rate (as a percent) 3.186%        
v3.25.4
DEBT AND FINANCING ARRANGEMENTS - Senior and Notes Payable (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
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 (as a percent)             5.15%
Senior Notes | 4.000% Senior Notes              
Debt Instrument [Line Items]              
Interest rate (as a percent)           4.00%  
Senior Notes | 3.900% Senior Notes              
Debt Instrument [Line Items]              
Interest rate (as a percent)         3.90%    
Junior Subordinated Notes              
Debt Instrument [Line Items]              
Interest rate (as a percent)       4.90%      
Interest expense $ 21 $ 21 $ 21        
AXIS Specialty Finance PLC | Subsidiary Issuer              
Debt Instrument [Line Items]              
Percentage ownership in subsidiary (as a percent) 100.00%         100.00% 100.00%
AXIS Specialty Finance LLC | Junior Subordinated Notes              
Debt Instrument [Line Items]              
Interest rate (as a percent)       4.90%      
AXIS Specialty Finance LLC | Subsidiary Issuer              
Debt Instrument [Line Items]              
Percentage ownership in subsidiary (as a percent) 100.00%       100.00%    
v3.25.4
DEBT AND FINANCING ARRANGEMENTS - Summary of Debt Maturity (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Scheduled debt maturity    
2026 $ 0  
2027 350,000  
2028 0  
2029 300,000  
2030 0  
After 2030 675,000  
Unamortized discount and debt issuance expenses (8,290)  
Total senior notes and notes payable $ 1,316,710 $ 1,315,179
v3.25.4
DEBT AND FINANCING ARRANGEMENTS - Loan Advances Made to a Third Party Reinsurer (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]        
Loan advance receivable $ 231,542 $ 247,775    
Third Party Reinsurer        
Accounts, Notes, Loans and Financing Receivable [Line Items]        
Loan advance commitment     $ 26,000  
Third Party Reinsurer | Loan advances        
Accounts, Notes, Loans and Financing Receivable [Line Items]        
Loan advance receivable 3,000 5,000 80,000 $ 87,000
Loan advances     102,000  
Loan advance repayments $ 1,000 $ 75,000 $ 110,000  
Interest rate on loan advances (in percent) 5.40% 5.40%    
v3.25.4
DEBT AND FINANCING ARRANGEMENTS - Letter of Credit Facility (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Oct. 08, 2025
Aug. 26, 2025
Dec. 31, 2024
Mar. 26, 2024
Mar. 25, 2024
Dec. 31, 2023
Letter of Credit Facility              
Line of Credit Facility [Line Items]              
Maximum capacity             $ 500
Letter of Credit Facility | Letter of Credit Facility | Citibank              
Line of Credit Facility [Line Items]              
Maximum capacity         $ 300 $ 500  
Letters of credit outstanding $ 226     $ 235      
Letter of Credit Facility | Uncommitted Unsecured Letter of Credit | Citibank              
Line of Credit Facility [Line Items]              
Maximum capacity         $ 200    
Letter of Credit Facility | Uncommitted Unsecured Letter of Credit | Citibank | Axis Corporate Capital UK II Limited              
Line of Credit Facility [Line Items]              
Maximum capacity     $ 90        
Letters of credit outstanding $ 80            
Line of Credit | Uncommitted Bilateral Short-Term Line Of Credit | Wells Fargo Bank National Association              
Line of Credit Facility [Line Items]              
Maximum capacity   $ 150          
v3.25.4
FEDERAL HOME LOAN BANK ADVANCES (Details) - USD ($)
$ in Thousands
12 Months Ended
Oct. 31, 2024
Sep. 11, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]          
Federal Home Loan Bank advances     $ 66,380 $ 66,380  
Federal Home Loan Bank advances, net     0 19,410 $ (5,250)
Federal Home Loan Bank of Chicago          
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]          
FHLB program, admitted assets, actual     3,600,000 3,200,000  
FHLB program, maximum borrowing capacity     888,000 798,000  
Federal Home Loan Bank advances, net $ 9,000 $ 10,000      
Interest expense on FHLB borrowings     3,000 4,000 $ 5,000
FHLB program, investments pledged as security     $ 74,000 $ 72,000  
Federal Home Loan Bank of Chicago | Minimum          
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]          
FHLB advances, interest rate (as a percent)     3.90% 4.50%  
Federal Home Loan Bank of Chicago | Maximum          
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]          
FHLB advances, interest rate (as a percent)     4.60% 5.50%  
v3.25.4
COMMITMENTS AND CONTINGENCIES - Cash and Investments (Details)
$ in Billions
Dec. 31, 2025
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
Fixed maturity investment portfolio $ 13.4
Fixed maturity investment portfolio (as a percent) 39.00%
Fixed maturity portfolio - corporate issuer concentration limit above A- (as a percent) 1.00%
Fixed maturity portfolio - corporate issuer concentration limit below A- (as a percent) 0.50%
v3.25.4
COMMITMENTS AND CONTINGENCIES - Reinsurance and Premiums (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
broker
Dec. 31, 2024
USD ($)
broker
Dec. 31, 2023
USD ($)
broker
Concentration Risk [Line Items]      
Premiums receivable $ 3,244,661 $ 2,826,942  
Allowance for estimated uncollectible premium balances receivable 15,821 17,339 $ 11,997
Premiums receivable, bad debt expense charges $ 1,000 $ 3,000 $ 2,000
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments | Reinsurer Concentration | Ceded Credit Risk, Secured      
Concentration Risk [Line Items]      
Concentration risk, percentage of total (as a percent) 31.00% 17.00%  
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments | Reinsurer Concentration | AM Best, A- Rating Or Higher      
Concentration Risk [Line Items]      
Concentration risk, percentage of total (as a percent) 65.00% 81.00%  
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments | Reinsurer Concentration | AM Best, A- Rating Or Lower      
Concentration Risk [Line Items]      
Concentration risk, percentage of total (as a percent) 4.00% 2.00%  
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments | Reinsurer Concentration | Reinsurer 1      
Concentration Risk [Line Items]      
Concentration risk, percentage of total (as a percent) 20.00% 12.00%  
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments | Reinsurer Concentration | Reinsurer 2      
Concentration Risk [Line Items]      
Concentration risk, percentage of total (as a percent) 8.00% 7.00%  
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments | Reinsurer Concentration | Reinsurer 3      
Concentration Risk [Line Items]      
Concentration risk, percentage of total (as a percent) 4.00% 5.00%  
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 (as a percent) 37.00% 38.00% 38.00%
Gross Premiums Written | Customer Concentration | Marsh & McLennan Companies Inc.      
Concentration Risk [Line Items]      
Concentration risk, percentage of total (as a percent) 13.00% 14.00% 14.00%
Gross Premiums Written | Customer Concentration | Aon plc      
Concentration Risk [Line Items]      
Concentration risk, percentage of total (as a percent) 13.00% 14.00% 15.00%
Gross Premiums Written | Customer Concentration | Arthur J. Gallagher & Co.      
Concentration Risk [Line Items]      
Concentration risk, percentage of total (as a percent) 11.00% 10.00% 9.00%
v3.25.4
COMMITMENTS AND CONTINGENCIES - Schedule of Allowance for Expected Credit Losses (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Premium Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance $ 17,339 $ 11,997
Increase (decrease) in allowance for expected credit losses (1,518) 5,342
Ending balance $ 15,821 $ 17,339
v3.25.4
COMMITMENTS AND CONTINGENCIES - Reinsurance Purchase Commitment, Investments and Funds at Lloyd's (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Unrecorded Unconditional Purchase Obligation [Line Items]    
Purchase commitment $ 10,000 $ 0
Unfunded commitments related to other investments 683,000 526,000
Collateral in trust for third-party agreements 2,481,821 2,602,306
Corporate debt    
Unrecorded Unconditional Purchase Obligation [Line Items]    
Purchase commitment 403,000 94,000
CMBS    
Unrecorded Unconditional Purchase Obligation [Line Items]    
Purchase commitment 3,000 9,000
Lloyd's    
Unrecorded Unconditional Purchase Obligation [Line Items]    
Collateral in trust for third-party agreements $ 1,070,000 $ 883,000
v3.25.4
LEASES - Summary of Lease Expense and Related Cash Flows (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Lease cost:      
Operating lease expense $ 17,199 $ 17,273 $ 21,499
Short-term lease expense 1,445 781 2,291
Sublease income (3,138) (4,554) (4,531)
Total lease expense 15,506 13,500 19,259
Other information:      
Operating cash outflows from operating leases 17,960 17,035 20,190
Right-of-use assets obtained in exchange for new operating lease liabilities $ 13,391   $ 34,988
Right-of-use assets obtained in exchange for new operating lease liabilities, including adjustment   $ (3,209)  
Weighted-average remaining lease term - operating leases 8 years 8 months 12 days 9 years 3 months 18 days 9 years 9 months 18 days
Weighted-average discount rate - operating lease 5.00% 4.90% 4.40%
v3.25.4
LEASES - Summary of Maturity and Minimum Lease Payments (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Expected cash flows    
Expected cash flows, year one $ 16,937 $ 17,787
Expected cash flows, year two 15,735 15,181
Expected cash flows, year three 14,984 13,026
Expected cash flows, year four 14,986 12,283
Expected cash flows, year five 14,964 12,280
Later years 58,714 62,663
Discount (26,225) (26,606)
Total discounted operating lease liabilities $ 110,095 $ 106,614
v3.25.4
EARNINGS PER COMMON SHARE (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Earnings per common share      
Net income $ 1,008,898 $ 1,081,786 $ 376,292
Less: Preferred share dividends 30,250 30,250 30,250
Net income available to common shareholders $ 978,648 $ 1,051,536 $ 346,042
Weighted average common shares outstanding (in shares) 78,192 84,165 85,142
Earnings per common share (in dollars per share) $ 12.52 $ 12.49 $ 4.06
Earnings per diluted common share      
Net income available to common shareholders $ 978,648 $ 1,051,536 $ 346,042
Weighted average common shares outstanding (in shares) 78,192 84,165 85,142
Share-based compensation plans (in shares) 1,074 1,011 870
Weighted average diluted common shares outstanding (in shares) 79,266 85,176 86,012
Earnings per diluted common share (in dollars per share) $ 12.35 $ 12.35 $ 4.02
Weighted average anti-dilutive shares excluded from the dilutive computation (in shares) 14 192 405
v3.25.4
SHAREHOLDERS' EQUITY - Narrative (Details) - USD ($)
$ / shares in Units, $ in Millions
Nov. 07, 2016
Dec. 31, 2025
Sep. 17, 2025
Feb. 19, 2025
May 16, 2024
Dec. 07, 2023
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        
Stock repurchase program, authorized amount     $ 400 $ 400 $ 300 $ 100
Series E 5.50% Preferred Shares            
Class of Stock [Line Items]            
Preferred shares, aggregate liquidation value issued $ 550          
Preferred shares, dividend rate (as a percent) 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          
v3.25.4
SHAREHOLDERS' EQUITY - Summary of Common Shares Issued and Outstanding (Details) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
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) (93,596,000)    
Total treasury shares at end of year (in shares) (102,445,000) (93,596,000)  
Total shares outstanding (in shares) 74,135,000 82,984,000  
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) (93,596,000) (91,294,000) (91,912,000)
Shares repurchased (in shares) (9,616,000) (3,061,000) (398,000)
Shares reissued (in shares) 767,000 759,000 1,016,000
Total treasury shares at end of year (in shares) (102,445,000) (93,596,000) (91,294,000)
Total shares outstanding (in shares) 74,135,000 82,984,000 85,286,000
v3.25.4
SHAREHOLDERS' EQUITY - Summary of Share Repurchases (Details) - Common shares (par value) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Treasury Shares [Line Items]      
Total shares (in shares) 9,616 3,061 398
Total cost $ 914,276 $ 215,868 $ 23,596
Average price per share (in usd per share) $ 95.07 $ 70.53 $ 59.15
Publicly announced programs      
Treasury Shares [Line Items]      
Total shares (in shares) 9,342 2,806 0
Total cost $ 887,717 $ 199,943 $ 0
Average price per share (in usd per share) $ 95.02 $ 71.27 $ 0
From employees      
Treasury Shares [Line Items]      
Total shares (in shares) 274 255 398
Total cost $ 26,559 $ 15,925 $ 23,596
Average price per share (in usd per share) $ 96.80 $ 62.45 $ 59.15
v3.25.4
SHAREHOLDERS' EQUITY - Summary of Dividends Declared and Paid (Details) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Class of Stock [Line Items]      
Common shares, dividends declared per share (in usd per share) $ 1.76 $ 1.76 $ 1.76
Common shares, dividends paid per share (in usd per share) 1.32 1.32 1.32
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
v3.25.4
RETIREMENT PLANS (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Retirement Benefits [Abstract]      
Total pension expenses $ 36 $ 35 $ 35
v3.25.4
SHARE-BASED COMPENSATION - Narrative (Details)
3 Months Ended 12 Months Ended
May 04, 2023
shares
May 07, 2021
shares
Jun. 30, 2023
day
Mar. 31, 2023
day
Dec. 31, 2025
installment
day
shares
Dec. 31, 2024
day
Dec. 31, 2023
day
May 31, 2017
shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Trading days preceding performance period (in days) | day         30 30 10  
Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Trading days preceding performance period (in days) | day     30 10        
Restricted Stock Units | Share Settled | Minimum                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period (in years)         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 (in years)         4 years      
Number of installments | installment         4      
Performance Restricted Stock Units                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period (in years)         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 (in years)     3 years          
Performance Restricted Stock Units | Share-Based Payment Arrangement, Tranche One                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period (in years)         3 years      
Performance Restricted Stock Units | Share-Based Payment Arrangement, Tranche One | Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period (in years)       1 year        
Vesting percentage (as a percent)       50.00%        
Performance Restricted Stock Units | Share-Based Payment Arrangement, Tranche Two                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period (in years)         3 years      
Performance Restricted Stock Units | Share-Based Payment Arrangement, Tranche Two | Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period (in years)       3 years        
Vesting percentage (as a percent)       50.00%        
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 (as a percent)     0.00%          
Performance Restricted Stock Units | Minimum | Share-Based Payment Arrangement, Tranche One                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (as a percent)         0.00%      
Performance Restricted Stock Units | Minimum | Share-Based Payment Arrangement, Tranche Two                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (as a percent)         0.00%      
Performance Restricted Stock Units | Minimum | Share-Based Payment Arrangement, Tranche Two | Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (as a percent)       0.00%        
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 (as a percent)     200.00%          
Performance Restricted Stock Units | Maximum | Share-Based Payment Arrangement, Tranche One                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (as a percent)         200.00%      
Performance Restricted Stock Units | Maximum | Share-Based Payment Arrangement, Tranche Two                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (as a percent)         200.00%      
Performance Restricted Stock Units | Maximum | Share-Based Payment Arrangement, Tranche Two | Share Based Payment Arrangement Senior Leadership                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting as a percentage of target (as a percent)       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)               3,400,000
Additional share awards granted under the plan (in shares) 1,125,000 1,600,000            
Number of awards available for grant under plan (in shares)         2,129,781      
2017 Long Term Equity Compensation Plan | Restricted Stock Units                
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                
Vesting period (in years)         2 years      
v3.25.4
SHARE-BASED COMPENSATION - Valuation Assumptions (Details) - Performance Restricted Stock Units
3 Months Ended 12 Months Ended
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Expected volatility (as a percent) 30.05% 29.30% 25.30% 26.00% 36.24%
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% 4.16% 4.06% 3.79%
v3.25.4
SHARE-BASED COMPENSATION - Summary of Share-Settled Awards (Details) - Share Settled - $ / shares
shares in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Performance Restricted Stock Units    
Number of restricted stock units    
Nonvested restricted stock - beginning of year (in shares) 247 144
Granted (in shares) 89 104
Performance adjustment (in shares) 55  
Vested (in shares) (115) 0
Forfeited (in shares) (5) (1)
Nonvested restricted stock - end of year (in shares) 271 247
Weighted average grant date fair value    
Nonvested restricted stock units - beginning of year (in usd per share) $ 65.73 $ 65.69
Granted (in usd per share) 98.22 65.77
Performance adjustment (in usd per share) 68.63  
Vested (in usd per share) 68.63 0
Forfeited (in usd per share) 86.55 65.78
Nonvested restricted stock units - end of year (in usd per share) $ 75.43 $ 65.73
Restricted Stock Units    
Number of restricted stock units    
Nonvested restricted stock - beginning of year (in shares) 1,642 1,855
Granted (in shares) 625 748
Performance adjustment (in shares) 0  
Vested (in shares) (653) (759)
Forfeited (in shares) (147) (202)
Nonvested restricted stock - end of year (in shares) 1,467 1,642
Weighted average grant date fair value    
Nonvested restricted stock units - beginning of year (in usd per share) $ 57.73 $ 55.21
Granted (in usd per share) 91.01 60.50
Performance adjustment (in usd per share) 0  
Vested (in usd per share) 57.00 54.65
Forfeited (in usd per share) 67.73 56.66
Nonvested restricted stock units - end of year (in usd per share) $ 71.25 $ 57.73
v3.25.4
SHARE-BASED COMPENSATION - Schedule of Additional Information Related to Share-based Compensation (Details) - Restricted Stock Units - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Share based compensation expense $ 45,222 $ 42,713 $ 57,729
Tax benefits associated with share-based compensation expense 12,578 8,007 8,819
Fair value of restricted stock units vested 74,229 46,884 64,156
Unrecognized share-based compensation expense $ 70,971 $ 60,192 $ 62,416
Expected weighted average period associated with the recognition of unrecognized share-based compensation expense 2 years 3 months 18 days 2 years 4 months 24 days 2 years 4 months 24 days
v3.25.4
RELATED PARTY TRANSACTIONS (Details) - USD ($)
12 Months Ended
Nov. 19, 2025
Mar. 05, 2025
Feb. 03, 2025
Jun. 29, 2021
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Jul. 02, 2025
Related Party Transaction [Line Items]                
Alternative Investment         $ 1,027,798,000 $ 930,278,000    
Related Party                
Related Party Transaction [Line Items]                
Alternative Investment         $ 532,000,000 448,000,000    
Related Party | Stone Point Group | Pantheon                
Related Party Transaction [Line Items]                
Percentage ownership by related parties (as a percent)         14.50%      
SKY Harbor Capital Management, LLC | Related Party                
Related Party Transaction [Line Items]                
Income earned         $ 1,000,000 3,000,000 $ 3,000,000  
Freedom | Related Party                
Related Party Transaction [Line Items]                
Income earned         0 0 1,000,000  
Alternative Investment         2,000,000 3,000,000    
Stone Point Trident VIII, L.P. ("Trident VIII") | Related Party                
Related Party Transaction [Line Items]                
Income earned         2,000,000 4,000,000 2,000,000  
Alternative Investment         79,000,000 92,000,000    
Other commitment         8,000,000 8,000,000    
Stone Point Trident VIII Co-Invest | Related Party                
Related Party Transaction [Line Items]                
Alternative Investment         25,000,000 30,000,000    
Stone Point Trident IX L.P. ("Trident IX") | Related Party                
Related Party Transaction [Line Items]                
Income earned         2,000,000 3,000,000 1,000,000  
Alternative Investment         53,000,000 39,000,000    
Other commitment         11,000,000 20,000,000    
Rialto Real Estate IV-Property | Related Party                
Related Party Transaction [Line Items]                
Alternative Investment         47,000,000 48,000,000    
Rialto Real Estate Fund IV-Property | Related Party                
Related Party Transaction [Line Items]                
Income earned         300,000 2,000,000 2,000,000  
Alternative Investment         17,000,000 23,000,000    
Stone Point Credit Corporation | Related Party                
Related Party Transaction [Line Items]                
Income earned         700,000 500,000 500,000  
Alternative Investment         20,000,000 18,000,000    
Stone Point Credit Corporation | Related Party | Stone Pointe Credit Corporation Bonds                
Related Party Transaction [Line Items]                
Income earned         1,000,000 1,000,000 1,000,000  
Alternative Investment           18,000,000    
Eagle Point Credit Management, LLC | Related Party | Eagle Point Credit Management Loan, Earned Income                
Related Party Transaction [Line Items]                
Income earned         600,000 700,000 $ 500,000  
Alternative Investment         7,000,000 7,000,000    
Eagle Point Credit Management, LLC, Separately Managed Accounts ("SMAs") | Related Party                
Related Party Transaction [Line Items]                
Income earned         100,000      
Alternative Investment         65,000,000      
Other commitment         185,000,000      
Eagle Point Credit Management, LLC, Collateralized Loan Obligation ("CLO") | Related Party                
Related Party Transaction [Line Items]                
Income earned         100,000      
Alternative Investment         371,000,000      
Stone Point Credit, LLC | Related Party                
Related Party Transaction [Line Items]                
Income earned         100,000      
Alternative Investment         8,000,000      
Other commitment         53,000,000 60,000,000    
Aspida Holdings, Ltd | Related Party                
Related Party Transaction [Line Items]                
Income earned         0 0    
Alternative Investment         6,000,000 6,000,000    
Stone Point Trident X L.P. ("Trident X") | Related Party                
Related Party Transaction [Line Items]                
Other commitment         $ 25,000,000 $ 25,000,000    
T-VIII PubOpps LP ("T8") | Related Party                
Related Party Transaction [Line Items]                
Total shares (in shares) 2,404,133 2,139,037 2,234,636          
Total cost $ 238,000,000 $ 200,000,000 $ 200,000,000          
Enstar Group Limited | Stone Point Trident V Funds                
Related Party Transaction [Line Items]                
Liquidation preference               $ 175,000,000
Indirectly held ownership interest (as a percent)           9.50%    
Senior Unsecured Notes Due 2031 | Investment In Related Party                
Related Party Transaction [Line Items]                
Alternative Investment       $ 10,000,000        
Related party transaction floating rate (as a percent)       7.25%        
v3.25.4
REORGANIZATION EXPENSES (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Restructuring and Related Activities [Abstract]      
Reorganization expenses $ 0 $ 26,312 $ 28,997
v3.25.4
INCOME TAXES - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Valuation allowance movement [Line Items]    
Bermuda economic transition adjustment $ 176,759,000 $ 176,923,000
Deferred tax liabilities, derecognition 19,000,000  
Increase in (release of) valuation allowance (12,000,000) (19,000,000)
Unrecognized tax benefits 0 0
Ireland    
Valuation allowance movement [Line Items]    
Increase in (release of) valuation allowance (8,000,000) (13,000,000)
Ireland | Foreign Tax Credits    
Valuation allowance movement [Line Items]    
Increase in (release of) valuation allowance (300,000) (7,000,000)
Ireland | Other Comprehensive Income    
Valuation allowance movement [Line Items]    
Increase in (release of) valuation allowance (4,000,000) (5,000,000)
Ireland | Net income (loss)    
Valuation allowance movement [Line Items]    
Increase in (release of) valuation allowance (4,000,000) (8,000,000)
U.S.    
Valuation allowance movement [Line Items]    
Deferred tax assets for unrealized losses on fixed maturity securities 1,000,000 19,000,000
Bermuda    
Valuation allowance movement [Line Items]    
Deferred tax assets for unrealized losses on fixed maturity securities   $ 17,000,000
Deferred tax liabilities for unrealized losses on fixed maturity securities $ 11,000,000  
v3.25.4
INCOME TAXES - Summary of Income Tax Expense and Net Tax Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current income tax expense (benefit)      
Bermuda $ 42,464 $ 3,425 $ 291
Deferred income tax expense (benefit)      
Bermuda 46,441 (170,541) (13,272)
Total income tax expense (benefit) 216,732 (55,595) 26,316
Net current tax (payables) (9,907)    
Net current tax receivables   42,991 78,570
Net deferred tax assets 176,726 278,474 72,850
Net tax assets 166,819 321,465 151,420
Deferred tax asset, amortization 19,000    
Deferred tax liabilities, derecognition 19,000    
U.S.      
Current income tax expense (benefit)      
Foreign 95,565 84,255 12,021
Deferred income tax expense (benefit)      
Foreign (55,000) 716 (24,042)
Europe      
Current income tax expense (benefit)      
Foreign 40,245 19,260 32,386
Deferred income tax expense (benefit)      
Foreign $ 47,017 $ 7,290 $ 18,932
v3.25.4
INCOME TAXES - Summary of Income Taxes Paid (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Federal (Bermuda) $ 1,000    
Total income tax expense (benefit) 126,843 $ 80,557 $ 77,479
U.S.      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Foreign 96,637    
United Kingdom      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Foreign 12,685    
Canada      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Foreign 8,093    
Ireland      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Foreign 6,980    
Other Foreign Jurisdictions      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Foreign $ 1,448    
v3.25.4
INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Deferred tax assets:      
Discounting of net reserves for losses and loss expenses $ 60,852 $ 66,338  
Unearned premiums 69,113 62,656  
Net unrealized investments losses 0 36,536  
Operating and capital loss carryforwards 54,923 75,864  
Accruals not currently deductible 40,826 36,253  
Tax credits 12,601 2,414  
Bermuda economic transition adjustment 176,759 176,923  
Other deferred tax assets 3,742 3,681  
Deferred tax assets before valuation allowance 418,816 460,665  
Valuation allowance (7,591) (19,829)  
Deferred tax assets net of valuation allowance 411,225 440,836  
Deferred tax liabilities:      
Deferred acquisition costs (50,832) (35,401)  
Other investment adjustments and impairments (9,807) 0  
Other investment adjustments and impairments (6,104) (7,933)  
Intangible assets (45,034) (47,355)  
Depreciation and amortization (1,450) (7,586)  
Equalization reserves (2,140) (2,347)  
Lloyd’s deferred year of account results (114,124) (51,770)  
Other deferred tax liabilities (5,008) (9,970)  
Deferred tax liabilities (234,499) (162,362)  
Net deferred tax assets (liabilities) 176,726 $ 278,474 $ 72,850
Deferred tax asset, amortization 19,000    
Deferred tax liabilities, derecognition $ 19,000    
v3.25.4
INCOME TAXES - Summary of Operating and Capital Loss Carryforwards and Tax Credits (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Singapore    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Operating loss carryforwards $ 55,914 $ 91,924
United Kingdom    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Operating loss carryforwards 182,348 216,928
Tax credits 643 504
Ireland    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Operating loss carryforwards 0 27
Tax credits 0 333
Switzerland    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Operating loss carryforwards 0 68,573
U.S.    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Tax credits 11,957 1,577
Capital loss carryforward | United Kingdom    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Capital loss carryforwards 93 93
Capital loss carryforward | Ireland    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Capital loss carryforwards 835 1,372
Capital loss carryforward | U.S.    
Operating Loss And Tax Credit Carryforwards [Line Items]    
Capital loss carryforwards $ 16,932 $ 59,434
v3.25.4
INCOME TAXES - Summary of Valuation Allowance (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Valuation allowance - beginning of year $ 19,829  
Change in valuation allowance (12,000) $ (19,000)
Valuation allowance - end of year 7,591 19,829
Income Tax Expense    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Valuation allowance - beginning of year 17,221 31,688
Valuation allowance - end of year 9,057 17,221
Operating loss carryforwards    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Change in valuation allowance (8,476) (6,572)
Foreign tax credit    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Change in valuation allowance (333) (6,589)
U.K. branch assets and other foreign rate differentials    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Change in valuation allowance 756 (1,567)
Capital loss carryforwards and impaired investments    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Change in valuation allowance (111) 261
Accumulated Other Comprehensive Income (Loss)    
Deferred Tax Assets, Valuation Allowance [Roll Forward]    
Valuation allowance - beginning of year 2,608 7,023
Change in valuation allowance (4,074) (4,415)
Valuation allowance - end of year $ (1,466)  
Valuation allowance - end of year   $ 2,608
v3.25.4
INCOME TAXES - Summary of Effective Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income (loss) before income taxes      
Bermuda (domestic) $ 586,113 $ 323,688 $ 213,539
Foreign 639,517 702,503 189,067
 Total income before income taxes 1,225,630 1,026,191 402,606
Amount      
Bermuda Federal Statutory Rate 183,844    
State and Local Income Taxes 0    
Other 6,822    
Effect of changes in tax laws or rates enacted in the current period (18,782)    
Effect of cross-border tax laws 0    
Tax Credits (68,281)    
Changes in valuation allowances 0    
Nontaxable or nondeductible items 1,943    
Changes in unrecognized tax benefits 0    
Total income tax expense (benefit) $ 216,732 $ (55,595) $ 26,316
Percent      
Bermuda Federal Statutory Rate 15.00% 0.00% 0.00%
State and Local Income Taxes 0.00%    
Other 0.50% 0.20% 0.20%
Effect of changes in tax laws or rates enacted in the current period (1.50%) (1.90%) (3.30%)
Effect of cross-border tax laws 0.00%    
Tax Credits (5.60%)    
Changes in valuation allowances 0.00% (1.40%) (2.00%)
Prior year adjustments   (1.50%) 1.30%
Incremental branch taxes   1.10% 0.90%
Nontaxable or nondeductible items 0.20%    
Bermuda economic transition adjustment   (17.20%) 0.00%
Change in unrealized investment gain/(loss)   0.60% 0.00%
Changes in unrecognized tax benefits 0.00%    
Withholding tax   0.30% 0.00%
Actual tax rate 17.70% (5.40%) 6.50%
Deferred tax liabilities, derecognition $ 19,000    
U.S.      
Amount      
Statutory tax rate difference 10,915    
U.S. tax on insurance income 84,093    
Other $ (1,791)    
Percent      
Statutory tax rate difference 0.90% 8.40% (2.50%)
U.S. tax on insurance income 6.90%    
Other (0.10%)    
United Kingdom      
Amount      
Statutory tax rate difference $ 31,401    
Other $ (5,638)    
Percent      
Statutory tax rate difference 2.50%    
Other (0.50%)    
Europe      
Percent      
Statutory tax rate difference   6.00% 11.90%
Other Foreign Jurisdictions      
Amount      
Statutory tax rate difference $ (7,794)    
Percent      
Statutory tax rate difference (0.60%)    
v3.25.4
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, 2025
Dec. 31, 2024
Dec. 31, 2023
Before tax amount      
Unrealized gains (losses) arising during the year, net of reclassification adjustment $ 359,372 $ 101,979 $ 446,905
Income tax (expense) benefit      
Unrealized gains (losses) arising during the year, net of reclassification adjustment (63,384) (3,700) (52,441)
Net of tax amount      
Total other comprehensive income, net of tax 295,988 98,279 394,464
Available for sale investments      
Before tax amount      
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income 35,803 170,984 142,324
Unrealized gains (losses) arising during the year, net of reclassification adjustment 344,991 125,742 448,477
Income tax (expense) benefit      
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (5,787) (15,664) (13,811)
Unrealized gains (losses) arising during the year, net of reclassification adjustment (63,384) (3,700) (52,441)
Net of tax amount      
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income 30,016 155,320 128,513
Total other comprehensive income, net of tax 281,607 122,042 396,036
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 309,671 (44,964) 294,933
Income tax (expense) benefit      
Unrealized gains (losses) arising during the period (57,660) 11,934 (36,993)
Net of tax amount      
Unrealized gains (losses) arising during the period 252,011 (33,030) 257,940
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 (483) (278) 11,220
Income tax (expense) benefit      
Unrealized gains (losses) arising during the period 63 30 (1,637)
Net of tax amount      
Unrealized gains (losses) arising during the period (420) (248) 9,583
Foreign currency translation adjustment      
Before tax amount      
Unrealized gains (losses) arising during the year, net of reclassification adjustment 14,381 (23,763) (1,572)
Income tax (expense) benefit      
Unrealized gains (losses) arising during the year, net of reclassification adjustment 0 0 0
Net of tax amount      
Total other comprehensive income, net of tax $ 14,381 $ (23,763) $ (1,572)
v3.25.4
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, 2025
Dec. 31, 2024
Dec. 31, 2023
Reclassification out of accumulated comprehensive income into net income available to common shareholders [Line Items]      
Other realized and unrealized investment gains (losses) $ 65,479 $ (127,788) $ (56,627)
Impairment losses (2,268) (408) (12,757)
Income before income taxes and interest in income of equity method investments 1,216,178 1,008,238 398,445
Income tax (expense) benefit (216,732) 55,595 (26,316)
Net income 1,008,898 1,081,786 376,292
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) (33,535) (170,576) (129,567)
Impairment losses (2,268) (408) (12,757)
Income before income taxes and interest in income of equity method investments (35,803) (170,984) (142,324)
Income tax (expense) benefit 5,787 15,664 13,811
Net income $ (30,016) $ (155,320) $ (128,513)
v3.25.4
STATUTORY FINANCIAL INFORMATION (Details)
12 Months Ended
Jan. 01, 2025
Dec. 31, 2025
USD ($)
director
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Statutory Financial Information [Line Items]        
Statutory net income   $ 900,000,000 $ 1,000,000,000.0 $ 471,000,000
Axis Corporate Capital UK Limited        
Statutory Financial Information [Line Items]        
Capital support (as a percent)     70.00%  
Axis Corporate Capital UK Limited | Syndicate 1686        
Statutory Financial Information [Line Items]        
Capital support (as a percent)     70.00%  
Axis Corporate Capital UK Limited II        
Statutory Financial Information [Line Items]        
Capital support (as a percent) 100.00%   30.00%  
Axis Corporate Capital UK Limited II | Syndicate 1686        
Statutory Financial Information [Line Items]        
Capital support (as a percent) 100.00%   30.00%  
Axis Corporate Capital UK Limited II | Syndicate 2050        
Statutory Financial Information [Line Items]        
Capital support (as a percent)   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   $ 175,000,000 $ 328,000,000  
Axis Corporate Capital UK Limited | Cash | Asset Pledged as Collateral        
Statutory Financial Information [Line Items]        
Financial instruments, as collateral, at fair value   3,000,000 4,000,000  
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   849,000,000 424,000,000  
Axis Corporate Capital UK II Limited | Cash | Asset Pledged as Collateral        
Statutory Financial Information [Line Items]        
Financial instruments, as collateral, at fair value   8,000,000 99,000,000  
Axis Corporate Capital UK II Limited | Equity securities | Asset Pledged as Collateral        
Statutory Financial Information [Line Items]        
Financial instruments, as collateral, at fair value   36,000,000 27,000,000  
Axis Corporate Capital UK II Limited | Letter of credit | Asset Pledged as Collateral        
Statutory Financial Information [Line Items]        
Financial instruments, as collateral, at fair value   80,000,000 0  
Bermuda        
Statutory Financial Information [Line Items]        
Required statutory capital and surplus   2,111,743,000 1,982,025,000  
Available statutory capital and surplus   4,396,966,000 4,475,219,000  
Minimum solvency margin amount   $ 100,000,000    
Minimum solvency margin percentage of net written premiums(as a percent)   50.00%    
Minimum solvency margin percentage of net reserves(as a percent)   15.00%    
Minimum solvency margin percentage of ECR(as a percent)   25.00%    
Limit - prior year's total statutory capital surplus (Bermuda) (as a percent)   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   $ 941,000,000 958,000,000  
Ireland        
Statutory Financial Information [Line Items]        
Required statutory capital and surplus   662,931,000 733,689,000  
Available statutory capital and surplus   1,068,054,000 1,197,127,000  
Maximum dividend/distribution payable with regulatory approval   74,000,000 97,000,000  
U.S.        
Statutory Financial Information [Line Items]        
Required statutory capital and surplus   502,661,000 675,672,000  
Available statutory capital and surplus   1,879,213,000 2,483,658,000  
Maximum dividend/distribution payable without regulatory approval   $ 186,000,000 $ 344,000,000  
Maximum dividend limit - percentage of total statutory capital and surplus (as a percent)   10.00%    
v3.25.4
SCHEDULE I - SUMMARY OF INVESTMENTS - OTHER THAN INVESTMENTS IN RELATED PARTIES (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value $ 15,221,814
Amount shown on the balance sheet 15,755,143
Fixed maturities  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 12,937,728
Fair value 13,018,027
Amount shown on the balance sheet 13,018,027
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 2,406,907
Fair value 2,417,901
Amount shown on the balance sheet 2,417,901
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 798,984
Fair value 810,544
Amount shown on the balance sheet 810,544
Fixed maturities | Corporate debt  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 5,168,562
Fair value 5,222,433
Amount shown on the balance sheet 5,222,433
Fixed maturities | Agency RMBS  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 2,026,043
Fair value 2,035,352
Amount shown on the balance sheet 2,035,352
Fixed maturities | CMBS  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 811,056
Fair value 801,511
Amount shown on the balance sheet 801,511
Fixed maturities | Non-agency RMBS  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 193,372
Fair value 190,124
Amount shown on the balance sheet 190,124
Fixed maturities | ABS  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 1,479,963
Fair value 1,488,067
Amount shown on the balance sheet 1,488,067
Fixed maturities | Municipals  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized cost 52,841
Fair value 52,095
Amount shown on the balance sheet 52,095
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 397,430
Fair value 395,942
Amount shown on the balance sheet 397,430
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 145,137
Fair value 143,076
Amount shown on the balance sheet 145,137
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 252,293
Fair value 252,866
Amount shown on the balance sheet 252,293
Mortgage loans  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value 356,840
Amount shown on the balance sheet 356,840
Short-term investments  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value 20,298
Amount shown on the balance sheet 20,298
Equity securities  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value 707,569
Amount shown on the balance sheet 707,569
Other investments, at fair value  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Fair value 723,138
Amount shown on the balance sheet 1,027,798
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 $ 227,181
v3.25.4
SCHEDULE II - CONDENSED BALANCE SHEETS (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Assets      
Cash and cash equivalents $ 820,252 $ 2,143,471  
Other assets 887,289 1,038,207  
Total assets 34,461,926 32,681,309  
Liabilities      
Other liabilities 745,349 689,437  
Total liabilities 28,105,491 26,591,930  
Shareholders’ equity      
Preferred shares 550,000 550,000  
Common shares (shares issued 2025: 176,580; 2024: 176,580 shares outstanding 2025: 74,135; 2024: 82,984) 2,206 2,206  
Additional paid-in capital 2,405,792 2,394,063  
Accumulated other comprehensive income (loss) 28,431 (267,557)  
Retained earnings 8,181,699 7,341,569  
Treasury shares, at cost (2025: 102,445; 2024: 93,596) (4,811,693) (3,930,902)  
Total shareholders’ equity 6,356,435 6,089,379 $ 5,263,196
Total liabilities and shareholders’ equity 34,461,926 32,681,309  
AXIS Capital Holdings Limited      
Assets      
Investments in subsidiaries 6,578,804 6,209,792  
Cash and cash equivalents 3,880 3,768  
Other assets 20,870 4,465  
Total assets 6,603,554 6,218,025  
Liabilities      
Dividends payable 46,264 50,478  
Other liabilities 3,006 7,985  
Total liabilities 247,119 128,646  
Shareholders’ equity      
Preferred shares 550,000 550,000  
Common shares (shares issued 2025: 176,580; 2024: 176,580 shares outstanding 2025: 74,135; 2024: 82,984) 2,206 2,206  
Additional paid-in capital 2,405,792 2,394,063  
Accumulated other comprehensive income (loss) 28,431 (267,557)  
Retained earnings 8,181,699 7,341,569  
Treasury shares, at cost (2025: 102,445; 2024: 93,596) (4,811,693) (3,930,902)  
Total shareholders’ equity 6,356,435 6,089,379  
Total liabilities and shareholders’ equity 6,603,554 6,218,025  
AXIS Capital Holdings Limited | Affiliate      
Liabilities      
Intercompany payable $ 197,849 $ 70,183  
v3.25.4
SCHEDULE II - CONDENSED BALANCE SHEETS - Additional Information (Details) - shares
shares in Thousands
Dec. 31, 2025
Dec. 31, 2024
Condensed Financial Information of Parent Company [Line Items]    
Common shares, shares issued (in shares) 176,580 176,580
Common shares, shares outstanding (in shares) 74,135 82,984
Treasury shares (in shares) 102,445 93,596
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) 74,135 82,984
Treasury shares (in shares) 102,445 93,596
v3.25.4
SCHEDULE II - CONDENSED BALANCE SHEETS - Footnotes (Details) - USD ($)
Dec. 31, 2025
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 (as a percent)         5.15%
Senior Notes | 4.000% Senior Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal       $ 350,000,000  
Interest rate (as a percent)       4.00%  
Senior Notes | 3.900% Senior Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal     $ 300,000,000    
Interest rate (as a percent)     3.90%    
Junior Subordinated Notes          
Condensed Financial Information of Parent Company [Line Items]          
Aggregate Principal   $ 425,000,000      
Interest rate (as a percent)   4.90%      
AXIS Specialty Finance LLC | Junior Subordinated Notes          
Condensed Financial Information of Parent Company [Line Items]          
Interest rate (as a percent)   4.90%      
Subsidiary Issuer | AXIS Specialty Finance PLC          
Condensed Financial Information of Parent Company [Line Items]          
Percentage ownership in subsidiary (as a 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 (as a 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 (as a 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 (as a 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 (as a 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 (as a percent) 4.90%        
v3.25.4
SCHEDULE II - CONDENSED STATEMENTS OF OPERATIONS (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues      
Total revenues $ 6,563,678 $ 5,957,651 $ 5,643,388
Expenses      
Income tax benefit (216,732) 55,595 (26,316)
Net income 1,008,898 1,081,786 376,292
Preferred share dividends 30,250 30,250 30,250
Net income available to common shareholders 978,648 1,051,536 346,042
Comprehensive income 1,304,886 1,180,065 770,756
AXIS Capital Holdings Limited      
Revenues      
Net investment income 0 0 0
Total revenues 0 0 0
Expenses      
General and administrative expenses 52,957 52,599 52,334
Total expenses 52,957 52,599 52,334
Income (loss) before incomes taxes and equity in net income of subsidiaries (52,957) (52,599) (52,334)
Income tax benefit 8,071 0 0
Equity in net income of subsidiaries 1,053,783 1,134,385 428,626
Net income 1,008,897 1,081,786 376,292
Preferred share dividends 30,250 30,250 30,250
Net income available to common shareholders 978,647 1,051,536 346,042
Comprehensive income $ 1,304,886 $ 1,180,065 $ 770,756
v3.25.4
SCHEDULE II - CONDENSED STATEMENTS OF CASH FLOWS (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities:      
Net income $ 1,008,898 $ 1,081,786 $ 376,292
Adjustments to reconcile net income to net cash provided by operating activities:      
Other items 149,817 (122,566) (71,481)
Share-based compensation expense, net of cash payments 45,214 42,731 54,120
Net cash provided by (used in) operating activities (40,932) 1,844,813 1,255,559
Cash flows from financing activities:      
Taxes paid on withholding shares (26,559) (15,925) (23,596)
Dividends paid - common shares (142,732) (151,765) (153,775)
Repurchase of common shares (887,717) (199,944) 0
Dividends paid - preferred shares (30,250) (30,250) (30,250)
Net cash used in financing activities (1,087,258) (417,294) (202,371)
Increase (decrease) in cash, cash equivalents and restricted cash (1,742,436) 1,679,636 209,332
Cash, cash equivalents and restricted cash - beginning of year 3,063,621 1,383,985 1,174,653
Cash, cash equivalents and restricted cash - end of year 1,321,185 3,063,621 1,383,985
AXIS Capital Holdings Limited      
Cash flows from operating activities:      
Net income 1,008,897 1,081,786 376,292
Adjustments to reconcile net income to net cash provided by operating activities:      
Equity in income loss of subsidiaries (1,053,783) (1,134,385) (428,626)
Change in intercompany payable 127,666 (19,247) (136,059)
Dividends received from subsidiaries 1,001,700 459,000 375,000
Other items (42,324) (28,645) (34,626)
Share-based compensation expense, net of cash payments 45,214 42,731 54,119
Net cash provided by (used in) operating activities 1,087,370 401,240 206,100
Cash flows from financing activities:      
Taxes paid on withholding shares (26,559) (15,925) (23,595)
Dividends paid - common shares (142,732) (151,765) (153,775)
Repurchase of common shares (887,717) (199,944) 0
Dividends paid - preferred shares (30,250) (30,250) (30,250)
Net cash used in financing activities (1,087,258) (397,884) (207,620)
Increase (decrease) in cash, cash equivalents and restricted cash 112 3,356 (1,520)
Cash, cash equivalents and restricted cash - beginning of year 3,768 412 1,932
Cash, cash equivalents and restricted cash - end of year $ 3,880 $ 3,768 $ 412
v3.25.4
SCHEDULE III - SUPPLEMENTARY INSURANCE INFORMATION (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Supplementary Insurance Information [Line Items]      
Deferred acquisition costs $ 801,778 $ 685,853 $ 601,633
Reserve for losses and loss expenses 18,122,256 17,218,929 16,434,018
Unearned premiums 5,825,698 5,211,865 4,747,602
Net premiums earned 5,714,609 5,306,235 5,083,781
Net investment income 766,903 759,229 611,742
Net losses and loss expenses 3,288,541 3,158,487 3,393,102
Acquisition costs 1,136,469 1,070,551 1,000,945
Other operating expenses 703,931 666,202 684,446
Net premiums written 6,121,656 5,757,351 5,102,325
Operating Segments | Insurance      
Supplementary Insurance Information [Line Items]      
Deferred acquisition costs 584,203 503,175 448,062
Reserve for losses and loss expenses 11,156,522 10,499,703 9,507,409
Unearned premiums 4,333,954 3,859,162 3,507,519
Net premiums earned 4,291,485 3,926,036 3,461,700
Net investment income 0 0 0
Net losses and loss expenses 2,337,227 2,245,420 2,080,001
Acquisition costs 820,324 766,915 648,463
Other operating expenses 537,558 485,929 472,094
Net premiums written 4,627,224 4,250,545 3,758,720
Operating Segments | Reinsurance      
Supplementary Insurance Information [Line Items]      
Deferred acquisition costs 217,575 182,678 153,571
Reserve for losses and loss expenses 6,965,734 6,719,226 6,926,609
Unearned premiums 1,491,744 1,352,703 1,240,083
Net premiums earned 1,423,124 1,380,199 1,622,081
Net investment income 0 0 0
Net losses and loss expenses 951,314 913,067 1,313,101
Acquisition costs 316,145 303,636 352,482
Other operating expenses 50,111 50,513 79,373
Net premiums written 1,494,432 1,506,806 1,343,605
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 766,903 759,229 611,742
Net losses and loss expenses 0 0 0
Acquisition costs 0 0 0
Other operating expenses 116,262 129,760 132,979
Net premiums written $ 0 $ 0 $ 0
v3.25.4
SCHEDULE IV - SUPPLEMENTARY REINSURANCE INFORMATION (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Supplementary Insurance Information [Line Items]      
GROSS AMOUNT $ 6,550,678 $ 6,034,355 $ 5,535,889
CEDED TO OTHER COMPANIES 3,522,858 3,248,537 3,254,200
ASSUMED FROM OTHER COMPANIES 3,093,836 2,971,533 2,820,636
NET AMOUNT $ 6,121,656 $ 5,757,351 $ 5,102,325
PERCENTAGE OF AMOUNT ASSUMED TO NET 50.50% 51.60% 55.30%
Property and Casualty      
Supplementary Insurance Information [Line Items]      
GROSS AMOUNT $ 6,003,826 $ 5,596,538 $ 5,223,919
CEDED TO OTHER COMPANIES 3,222,188 3,085,338 3,161,438
ASSUMED FROM OTHER COMPANIES 2,710,155 2,522,244 2,402,378
NET AMOUNT $ 5,491,793 $ 5,033,444 $ 4,464,859
PERCENTAGE OF AMOUNT ASSUMED TO NET 49.30% 50.10% 53.80%
Accident and health      
Supplementary Insurance Information [Line Items]      
GROSS AMOUNT $ 546,852 $ 437,817 $ 311,970
CEDED TO OTHER COMPANIES 300,670 163,199 92,762
ASSUMED FROM OTHER COMPANIES 383,681 449,289 418,258
NET AMOUNT $ 629,863 $ 723,907 $ 637,466
PERCENTAGE OF AMOUNT ASSUMED TO NET 60.90% 62.10% 65.60%
v3.25.4
SUBSEQUENT EVENTS (Details) - USD ($)
$ in Millions
Feb. 26, 2026
Sep. 17, 2025
Feb. 19, 2025
May 16, 2024
Dec. 07, 2023
Subsequent Event [Line Items]          
Stock repurchase program, authorized amount   $ 400 $ 400 $ 300 $ 100
Subsequent event          
Subsequent Event [Line Items]          
Stock repurchase program, authorized amount $ 300