Statutory Accounting and Regulatory Requirements (Tables)

12 Months Ended

Dec. 31, 2023

Insurance [Abstract]

Insurance Subsidiaries

Statutory-basis shareholders’ capital and surplus at December 31, 2023, 2022 and 2021 of the directly owned insurance subsidiary, AIIC, and the combined statutory-basis net income and realized investment gains for all AMERISAFE’s insurance subsidiaries for the three years in the period ended December 31, 2023, were as follows:

	2023		2022		2021
	(in thousands)
Capital and surplus	$	254,856	$	252,486	$	277,789
Net income		56,637		59,810		53,094
Net realized gains on investments		5,470		3,692		1,695