RESERVE FOR LOSSES AND LOSS EXPENSES (Tables)

12 Months Ended

Dec. 31, 2022

Insurance Loss Reserves [Abstract]

Summary of the Lines of Business Categories and the Expected Claim Tails

The following tables map the Company's lines of business to expected claim tails:

Insurance segment
	Expected claims tail
	Short	Medium	Long
Lines of business
Property	X
Accident and health	X
Marine and aviation	X
Cyber		X
Professional lines		X
Credit and political risk		X
Liability			X

Reinsurance segment
	Expected claims tail
	Short	Medium	Long
Lines of business
Accident and health	X
Agriculture	X
Marine and aviation	X
Professional lines		X
Credit and surety		X
Motor			X
Liability			X
Run-off lines
Catastrophe	X
Property	X
Engineering	X

Summary of Components of Reserve for Losses and Loss Expenses

Reserve for losses and loss expenses comprise the following:

At December 31,	2022		2021
Reserve for reported losses and loss expenses	$	5,555,865	$	5,539,971
Reserve for losses incurred but not reported	9,612,998		9,113,123
Reserve for losses and loss expenses	$	15,168,863	$	14,653,094

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,	2022		2021		2020
Gross reserve for losses and loss expenses, beginning of year	$	14,653,094	$	13,926,766	$	12,752,081
Less reinsurance recoverable on unpaid losses, beginning of year	(5,017,611)		(4,496,641)		(3,877,756)
Net reserve for unpaid losses and loss expenses, beginning of year	9,635,483		9,430,125		8,874,325
Net incurred losses and loss expenses related to:
Current year	3,267,943		3,041,193		3,297,161
Prior years	(25,533)		(32,410)		(15,909)
	3,242,410		3,008,783		3,281,252
Net paid losses and loss expenses related to:
Current year	(457,857)		(490,011)		(571,442)
Prior years	(2,397,213)		(2,274,240)		(2,365,959)
	(2,855,070)		(2,764,251)		(2,937,401)
Foreign exchange and other	(685,132)		(39,174)		211,949
Net reserve for unpaid losses and loss expenses, end of year	9,337,691		9,635,483		9,430,125
Reinsurance recoverable on unpaid losses, end of year	5,831,172		5,017,611		4,496,641
Gross reserve for losses and loss expenses, end of year	$	15,168,863	$	14,653,094	$	13,926,766

Summary of Prior Year Loss Development

The following table presents net prior year reserve development by segment:

	Net Favorable Prior Year Reserve Development
	Insurance		Reinsurance		Total
Year ended December 31, 2022	$	16,350	$	9,183	$	25,533
Year ended December 31, 2021	$	18,360	$	14,049	$	32,410
Year ended December 31, 2020	$	8,937	$	6,972	$	15,909

The following sections provide further details on net prior year reserve development by segment, line of business and accident year.

Insurance Segment:

	Favorable (Adverse)
Years ended December 31,	2022		2021		2020
Property	$	52,512	$	71,032	$	44,054
Accident and health	(12,856)		15,844		2,738
Marine and aviation	27,927		42,535		23,195
Cyber	8,416		(7,329)		2,205
Professional lines	(29,093)		(71,258)		(37,866)
Credit and political risk	24,361		10,363		(745)
Liability	(54,917)		(42,827)		(24,644)
Total	$	16,350	$	18,360	$	8,937

Reinsurance Segment:

	Favorable (Adverse)
Years ended December 31,	2022		2021		2020
Accident and health	$	14,199	$	5,861	$	7,373
Agriculture	11,703		423		5,606
Marine and aviation	2,597		(10,767)		(12,664)
Professional lines	(54,820)		(23,718)		(15,352)
Credit and surety	43,567		3,436		36,828
Motor	18,161		43,968		21,086
Liability	(58,148)		(17,919)		(29,656)
Run-off lines
Catastrophe	(504)		(36)		(3,547)
Property	42,523		17,651		6,818
Engineering	(10,095)		(4,850)		(9,520)
Total run-off lines	31,924		12,765		(6,249)
Total	$	9,183	$	14,049	$	6,972

Summary of Net Incurred and Paid Claims Development Tables by Accident Year

Insurance property
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims		Cumulative number of reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	269,749	$	263,335	$	236,276	$	232,389	$	231,357	$	241,593	$	240,025	$	239,742	$	239,749	$	239,662	$	608	3,455
2014			288,993		287,038		276,777		262,345		261,928		259,507		255,612		252,918		252,842		846		4,128
2015					207,460		199,738		191,987		189,724		186,403		188,334		178,338		180,614		322		4,168
2016							263,277		286,359		278,599		264,244		258,563		259,012		258,432		1,763		6,589
2017									790,282		696,217		688,738		679,272		674,642		674,955		16,736		10,037
2018											601,920		648,546		628,383		620,745		619,470		8,696		9,586
2019													365,895		354,498		344,865		356,278		3,174		9,470
2020															639,024		625,403		574,412		45,011		12,282
2021																	375,903		371,684		22,282		7,562
2022																			412,001		168,886		5,412
																	Total		$	3,940,350

Insurance property
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	58,733	$	167,580	$	204,735	$	214,480	$	225,390	$	228,191	$	229,834	$	233,526	$	236,432	$	236,997
2014			100,650		201,651		244,033		249,980		253,810		254,575		251,427		252,414		252,430
2015					67,511		144,649		165,616		179,204		178,913		185,314		176,515		181,344
2016							82,211		206,273		242,194		249,831		250,150		255,203		252,620
2017									190,341		509,810		617,753		645,828		640,919		630,476
2018											218,618		463,312		556,715		566,699		584,059
2019													145,706		251,353		297,493		334,179
2020															181,569		419,718		473,647
2021																	133,811		284,795
2022																			97,207
Total																			3,327,754
All outstanding liabilities before 2013, net of reinsurance																			12,328
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	624,924

Insurance accident and health
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims		Cumulative number of reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	38,763	$	34,160	$	34,413	$	34,383	$	35,045	$	35,245	$	33,026	$	32,794	$	33,916	$	35,353	$	1,220	49,549
2014			70,803		66,137		65,588		64,057		63,685		64,420		63,645		62,846		61,479		656		58,081
2015					69,643		67,991		64,511		62,720		63,278		62,966		62,298		62,958		1,495		44,138
2016							84,024		83,697		84,118		85,247		84,921		85,938		85,738		1,597		87,001
2017									112,583		118,736		116,690		114,782		114,855		114,738		160		688,000
2018											109,900		113,711		112,819		110,861		111,865		170		738,139
2019													72,971		74,084		64,586		68,074		(482)		668,008
2020															69,316		63,476		66,975		1,475		713,198
2021																	69,349		71,672		1,695		418,260
2022																			98,419		46,362		227,274
																	Total		$	777,271

Insurance accident and health
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	16,332	$	29,732	$	31,088	$	32,330	$	32,455	$	32,675	$	32,744	$	32,902	$	34,324	$	34,385
2014			31,094		55,506		59,416		60,571		61,226		61,556		61,428		60,364		60,773
2015					30,760		55,604		58,702		59,574		60,585		60,461		61,116		61,208
2016							40,548		77,102		80,888		81,731		82,791		83,188		83,896
2017									62,112		106,988		112,172		113,583		114,694		113,874
2018											60,816		104,196		106,590		110,259		111,146
2019													44,546		60,783		62,277		67,232
2020															36,155		51,948		60,375
2021																	39,096		61,291
2022																			46,279
Total																			700,459
All outstanding liabilities before 2013, net of reinsurance																			50
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	76,862

Insurance marine and aviation
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims		Cumulative number of reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	94,098	$	115,403	$	109,330	$	110,382	$	95,998	$	95,389	$	95,565	$	94,661	$	95,315	$	94,037	$	618	3,401
2014			79,979		66,912		71,356		64,952		66,228		64,264		56,132		53,409		52,696		922		3,550
2015					187,548		166,614		162,516		154,835		141,433		146,923		146,411		146,338		1,083		4,292
2016							115,466		111,852		109,445		101,880		101,293		100,428		101,331		1,236		4,821
2017									260,951		228,267		229,379		227,315		219,372		219,134		13,765		8,537
2018											236,572		261,748		247,886		241,156		234,514		22,650		8,699
2019													211,337		205,829		208,657		221,420		9,334		7,566
2020															206,992		178,479		161,972		24,006		6,741
2021																	240,192		221,510		68,116		6,354
2022																			264,395		179,643		5,240
																	Total		$	1,717,347

Insurance marine and aviation
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	22,659	$	50,207	$	62,893	$	72,520	$	77,260	$	88,864	$	89,309	$	92,036	$	93,247	$	93,057
2014			10,323		22,841		37,098		39,607		48,895		53,363		54,548		48,832		50,668
2015					29,478		69,837		126,054		131,005		133,809		136,606		143,207		143,363
2016							22,870		50,925		82,993		90,225		92,182		94,129		97,216
2017									35,017		105,590		139,027		170,989		179,649		183,484
2018											47,056		122,623		158,852		172,496		184,154
2019													53,681		102,330		144,781		170,142
2020															44,436		83,842		105,653
2021																	26,908		69,711
2022																			29,843
Total																			1,127,291
All outstanding liabilities before 2013, net of reinsurance																			15,112
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	605,168

Insurance cyber
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims		Cumulative number of reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	67,211	$	66,409	$	65,870	$	47,310	$	42,557	$	34,399	$	33,537	$	32,591	$	32,557	$	35,564	$	5,447	1,335
2014			70,557		69,690		69,955		57,876		47,342		42,887		39,516		43,576		39,832		1,733		1,114
2015					65,231		63,595		63,066		51,250		50,357		50,758		52,526		49,795		5,857		1,337
2016							58,741		56,565		58,261		40,266		37,322		29,929		27,873		4,478		1,532
2017									53,187		50,794		56,910		52,058		51,050		49,327		6,722		1,623
2018											33,429		32,155		34,151		31,009		27,332		5,745		1,966
2019													54,671		58,702		81,757		81,402		16,951		2,796
2020															113,744		105,868		102,606		22,194		2,821
2021																	124,596		133,673		50,583		2,356
2022																			127,970		110,682		1,341
																	Total		$	675,374

Insurance cyber
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	2,179	$	10,833	$	18,990	$	21,149	$	24,114	$	25,564	$	28,104	$	28,626	$	28,745	$	29,117
2014			3,136		12,162		23,330		29,962		31,260		33,819		33,732		35,440		36,070
2015					5,572		15,333		25,544		28,501		30,865		39,470		42,515		43,635
2016							1,348		4,637		14,141		18,502		21,333		23,136		23,207
2017									9,354		19,165		28,331		35,897		38,029		40,553
2018											2,171		7,327		9,874		14,786		19,193
2019													2,775		20,810		32,193		60,129
2020															17,712		50,038		63,216
2021																	24,082		65,391
2022																			7,825
Total																			388,336
All outstanding liabilities before 2013, net of reinsurance																			9,363
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	296,401

Insurance professional lines
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims		Cumulative number of reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	314,230	$	327,011	$	326,531	$	311,998	$	305,212	$	315,038	$	294,284	$	298,702	$	295,366	$	290,531	$	23,664	8,148
2014			335,549		335,403		344,642		327,693		317,641		304,932		302,187		301,754		299,310		39,805		8,759
2015					307,130		307,995		314,890		301,324		287,955		270,904		269,672		281,916		24,939		9,211
2016							286,248		291,012		295,253		313,363		325,816		335,757		338,634		32,529		10,424
2017									335,706		338,031		371,629		371,589		388,973		389,053		72,532		12,380
2018											322,911		338,625		387,583		417,600		445,652		93,119		14,996
2019													342,656		358,459		373,074		408,585		121,148		14,335
2020															319,015		317,999		299,008		166,308		9,128
2021																	374,828		366,258		305,139		7,766
2022																			456,192		436,877		6,263
																	Total		$	3,575,139

Insurance professional lines
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	15,377	$	61,522	$	108,641	$	151,750	$	185,538	$	212,579	$	229,734	$	241,651	$	255,952	$	257,104
2014			20,125		56,706		103,662		158,890		188,401		204,705		214,481		236,458		242,244
2015					14,049		51,053		110,009		138,047		169,213		198,709		211,058		222,361
2016							14,319		65,614		130,415		170,747		208,400		232,648		273,693
2017									11,370		51,064		107,837		165,575		196,308		266,468
2018											18,191		74,216		141,868		202,837		262,939
2019													24,826		75,955		131,776		203,957
2020															8,631		43,796		97,171
2021																	9,697		38,372
2022																			10,715
Total																			1,875,024
All outstanding liabilities before 2013, net of reinsurance																			93,016
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	1,793,131

Insurance credit and political risk
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims		Cumulative number of reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	26,439	$	25,684	$	9,759	$	9,880	$	14,942	$	14,067	$	12,377	$	12,739	$	12,614	$	12,151	$	—	2
2014			38,825		70,712		67,109		68,323		69,589		71,274		70,748		69,112		69,677		—		6
2015					30,329		30,368		27,524		26,012		25,930		24,851		24,189		23,309		—		2
2016							44,175		45,485		42,995		43,566		27,352		26,371		25,291		—		1
2017									47,934		32,612		27,007		19,234		16,952		11,993		4,283		3
2018											42,588		35,296		34,240		26,231		22,577		9,191		2
2019													50,079		77,987		72,450		70,888		7,985		20
2020															59,758		68,347		59,519		25,535		39
2021																	42,229		36,943		30,912		17
2022																			45,231		40,828		13
																	Total		$	377,579

Insurance credit and political risk
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	745	$	2,235	$	3,726	$	5,216	$	11,769	$	13,828	$	13,828	$	13,828	$	12,151	$	12,151
2014			1,924		39,951		61,108		57,857		57,857		64,050		70,223		70,223		69,677
2015					—		23,309		23,309		23,309		23,309		23,309		23,309		23,309
2016							—		25,291		25,291		25,291		25,291		25,291		25,291
2017									388		3,916		9,008		11,427		10,640		10,100
2018											5,215		13,128		15,117		11,314		19,396
2019													15,684		46,055		53,331		56,531
2020															9,618		89,146		56,769
2021																	2,769		(382)
2022																			2,797
Total																			275,639
All outstanding liabilities before 2013, net of reinsurance																			607
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	102,547

Insurance liability
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims		Cumulative number of reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	93,230	$	95,304	$	95,170	$	88,237	$	93,677	$	95,978	$	91,938	$	89,897	$	94,196	$	97,047	$	12,187	3,737
2014			107,115		124,264		129,725		130,659		132,006		131,461		132,551		132,029		132,659		12,691		5,531
2015					128,435		127,236		137,385		164,915		182,612		187,927		186,853		188,577		22,972		6,574
2016							124,307		130,127		128,782		127,366		120,116		120,101		125,644		21,537		7,417
2017									166,717		165,415		184,847		200,470		204,612		215,101		21,746		8,629
2018											166,973		167,808		190,809		204,879		216,530		29,705		8,473
2019													190,645		191,683		221,266		236,959		43,102		7,936
2020															223,579		223,996		230,421		113,650		5,848
2021																	231,189		244,972		150,924		5,965
2022																			322,048		282,198		4,657
																	Total		$	2,009,958

Insurance liability
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	2,356	$	23,276	$	33,315	$	42,046	$	60,000	$	66,959	$	71,978	$	73,309	$	78,018	$	82,483
2014			1,409		18,623		49,818		71,582		84,362		93,562		103,033		106,197		113,142
2015					5,437		22,303		39,522		92,535		120,061		140,732		150,562		158,924
2016							6,308		23,237		36,336		56,367		66,237		79,464		95,688
2017									5,395		29,335		58,801		115,213		142,927		168,012
2018											9,321		34,803		72,091		118,945		158,358
2019													7,791		39,746		83,533		138,832
2020															8,138		25,129		75,820
2021																	13,388		51,815
2022																			13,199
Total																			1,056,273
All outstanding liabilities before 2013, net of reinsurance																			50,544
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	1,004,229

Reinsurance accident and health
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	108,977	$	113,631	$	113,009	$	111,623	$	111,155	$	111,162	$	111,162	$	111,198	$	111,277	$	111,294	$	757
2014			101,383		102,354		89,238		86,765		86,772		86,774		87,734		88,021		87,906		1,106
2015					93,792		100,434		93,964		93,722		93,007		93,341		92,350		92,313		(1,876)
2016							170,644		191,188		188,320		189,929		189,403		190,426		190,356		(613)
2017									183,817		189,430		183,286		182,097		183,120		183,077		1,528
2018											193,667		200,269		198,105		200,854		200,190		4,693
2019													217,320		211,896		207,347		204,951		5,896
2020															226,549		220,334		213,230		(7,052)
2021																	231,754		226,659		26,816
2022																			267,359		146,819
																	Total		$	1,777,335

Reinsurance accident and health
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident Year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	52,853	$	103,977	$	108,306	$	110,927	$	111,011	$	111,018	$	111,018	$	111,090	$	110,328	$	110,537
2014			36,558		79,933		85,870		86,266		86,466		86,553		87,239		86,319		86,702
2015					23,404		77,264		88,667		91,872		91,981		92,441		93,864		93,677
2016							50,036		149,883		180,978		187,142		189,128		188,726		189,679
2017									79,209		157,032		171,864		178,605		179,117		179,772
2018											72,863		165,053		191,605		191,161		194,276
2019													67,728		169,257		195,575		196,306
2020															81,657		171,632		210,006
2021																	68,381		179,025
2022																			101,308
Total																			1,541,288
All outstanding liabilities before 2013, net of reinsurance																			47
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	236,094

Reinsurance agriculture
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	107,068	$	117,467	$	121,107	$	120,795	$	120,807	$	120,799	$	120,919	$	121,805	$	120,853	$	121,752	$	(330)
2014			183,242		164,334		162,814		162,382		162,308		162,321		162,239		162,061		162,756		437
2015					103,172		95,592		95,334		95,320		95,326		95,504		95,490		95,621		(33)
2016							123,798		117,507		110,630		109,218		109,457		108,647		108,599		(227)
2017									151,649		144,281		138,357		139,427		138,898		137,431		(238)
2018											140,936		147,271		140,806		140,538		139,907		1,412
2019													184,177		185,218		187,685		183,289		1,679
2020															62,593		62,738		63,778		3,775
2021																	69,759		61,225		9,475
2022																			100,872		77,550
																	Total		$	1,175,230

Reinsurance agriculture
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident Year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	3,609	$	78,089	$	118,317	$	119,549	$	120,144	$	120,138	$	120,204	$	119,990	$	120,258	$	121,997
2014			15,615		133,132		162,343		161,569		161,492		162,005		160,509		161,161		162,061
2015					1,716		65,858		92,967		94,523		94,860		95,455		95,444		95,599
2016							9,489		62,155		107,972		109,511		108,991		108,752		108,792
2017									7,444		124,479		137,421		138,555		137,396		137,343
2018											5,115		127,514		135,594		141,688		138,316
2019													28,854		154,480		174,173		178,181
2020															17,454		47,316		54,180
2021																	2,953		32,781
2022																			15,345
Total																			1,044,595
All outstanding liabilities before 2013, net of reinsurance																			734
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	131,369

Reinsurance marine and aviation
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident Year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	11,961	$	12,441	$	6,676	$	6,487	$	6,560	$	6,523	$	6,226	$	6,558	$	6,575	$	6,599	$	(565)
2014			10,183		9,142		7,990		7,182		9,166		8,514		8,764		9,003		9,505		423
2015					10,363		9,217		10,806		14,979		12,620		12,251		12,016		11,968		418
2016							32,280		35,330		35,605		36,996		35,511		35,834		36,238		625
2017									55,072		42,760		41,360		46,608		43,230		40,887		844
2018											18,830		28,072		27,609		44,042		47,522		443
2019													69,056		81,480		79,146		80,976		5,760
2020															40,548		42,071		38,273		4,380
2021																	43,886		40,968		15,886
2022																			68,898		54,268
																	Total		$	381,834

Reinsurance marine and aviation
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident Year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	465	$	2,502	$	3,685	$	4,180	$	5,416	$	5,845	$	6,029	$	6,574	$	6,593	$	6,698
2014			1,117		2,301		4,377		5,244		6,308		6,486		6,990		7,357		7,549
2015					416		2,655		6,430		8,641		10,198		10,994		10,820		10,902
2016							2,695		19,119		26,202		30,133		32,878		33,927		34,519
2017									2,746		23,508		28,826		33,764		36,809		36,920
2018											1,779		10,831		24,246		30,685		34,293
2019													10,715		27,093		34,278		52,688
2020															4,017		16,729		24,112
2021																	5,491		12,381
2022																			7,775
Total																			227,837
All outstanding liabilities before 2013, net of reinsurance																			2,076
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	156,073

Reinsurance professional lines
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	208,838	$	213,826	$	214,632	$	212,750	$	212,039	$	204,246	$	180,269	$	168,466	$	164,383	$	168,014	$	5,422
2014			218,770		218,664		218,600		218,251		232,493		228,865		227,327		225,276		233,317		5,973
2015					211,463		211,312		213,463		224,028		230,650		227,545		234,298		240,255		12,860
2016							194,725		195,775		199,369		226,932		254,459		254,339		266,249		28,900
2017									154,457		154,910		161,029		176,930		186,713		209,111		31,256
2018											145,212		147,533		154,366		164,966		172,749		37,223
2019													136,846		136,277		140,144		144,336		48,864
2020															139,748		140,003		134,318		82,908
2021																	147,961		139,493		112,421
2022																			168,473		154,252
																	Total		$	1,876,315

Reinsurance professional lines
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	1,059	$	12,023	$	30,381	$	64,795	$	81,423	$	104,549	$	122,775	$	128,090	$	132,401	$	138,470
2014			2,019		13,047		48,700		74,330		108,767		146,520		157,828		177,465		189,224
2015					3,134		13,502		41,493		79,172		111,527		131,056		151,873		169,963
2016							1,758		20,414		52,455		94,853		124,553		153,251		180,770
2017									2,812		14,785		39,764		62,498		88,494		115,904
2018											272		2,539		31,091		56,685		81,417
2019													365		13,549		33,395		52,849
2020															3,822		13,845		26,664
2021																	4,337		11,343
2022																			3,233
Total																			969,837
All outstanding liabilities before 2013, net of reinsurance																			92,109
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	998,587

Reinsurance credit and surety
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	162,254	$	149,561	$	140,520	$	136,726	$	132,814	$	121,824	$	122,035	$	124,850	$	123,641	$	124,760	$	1,647
2014			132,954		132,589		139,686		136,104		125,086		123,854		120,171		118,853		119,216		133
2015					157,589		161,881		156,701		152,946		134,568		135,496		136,667		131,093		1,530
2016							139,437		138,424		146,132		120,945		113,526		111,192		108,856		1,206
2017									136,280		129,727		123,877		115,202		112,679		112,383		2,461
2018											109,771		117,215		111,340		108,388		103,324		9,933
2019													73,090		66,316		66,175		63,943		9,256
2020															76,516		83,053		68,410		16,290
2021																	51,721		43,485		21,500
2022																			63,125		50,105
																	Total		$	938,595

Reinsurance credit and surety
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	32,161	$	75,085	$	89,348	$	95,770	$	103,368	$	105,102	$	110,064	$	112,241	$	110,508	$	111,765
2014			35,281		59,703		83,972		92,889		100,457		104,858		105,238		105,054		106,252
2015					32,782		79,855		97,094		113,683		115,605		119,204		120,060		118,811
2016							41,790		71,774		90,226		99,722		100,768		99,276		99,003
2017									37,115		72,267		88,330		99,844		97,952		100,868
2018											38,682		66,694		70,623		82,182		83,907
2019													19,224		30,187		43,443		45,510
2020															25,293		33,823		39,253
2021																	4,466		9,045
2022																			6,865
Total																			721,279
All outstanding liabilities before 2013, net of reinsurance																			14,199
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	231,515

Reinsurance motor
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	154,629	$	148,570	$	137,357	$	128,421	$	125,052	$	122,196	$	113,999	$	111,011	$	107,275	$	107,772	$	5,350
2014			174,534		171,207		166,277		163,297		159,020		155,735		152,566		152,080		152,730		2,906
2015					214,064		204,962		208,365		210,117		199,861		198,653		196,003		196,266		6,881
2016							236,330		246,951		248,315		238,949		230,691		228,144		231,759		3,531
2017									347,985		350,773		340,571		341,108		342,097		337,372		12,195
2018											343,073		335,555		345,746		342,114		330,259		12,092
2019													328,062		325,918		325,792		317,512		23,908
2020															205,885		207,767		205,512		38,657
2021																	173,077		173,409		36,756
2022																			154,531		69,678
																	Total		$	2,207,122

Reinsurance motor
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	32,749	$	49,088	$	61,273	$	70,288	$	75,368	$	80,462	$	83,161	$	74,002	$	87,158	$	88,695
2014			41,942		68,998		86,680		93,883		103,115		111,744		106,510		126,822		129,313
2015					56,617		88,152		106,450		122,679		137,554		137,597		159,792		164,738
2016							59,225		98,649		120,556		137,362		149,042		172,139		179,208
2017									70,213		126,902		155,191		188,658		209,638		231,594
2018											82,020		134,503		196,187		204,301		227,538
2019													89,709		180,671		195,770		216,677
2020															43,190		92,231		110,939
2021																	41,457		73,915
2022																			34,696
Total																			1,457,313
All outstanding liabilities before 2013, net of reinsurance																			252,523
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	1,002,332

Reinsurance liability
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	171,362	$	175,116	$	181,007	$	183,051	$	182,782	$	176,171	$	156,816	$	155,720	$	154,142	$	157,106	$	9,769
2014			198,852		201,764		203,470		199,379		198,098		195,959		186,489		182,375		188,328		16,201
2015					213,612		213,954		214,899		214,736		212,574		212,908		202,698		205,594		19,016
2016							239,071		244,275		249,096		252,359		262,011		265,953		273,312		33,727
2017									273,964		268,712		278,111		286,761		296,174		305,418		46,899
2018											262,831		267,501		272,753		285,643		305,168		61,173
2019													262,191		271,050		273,061		271,247		88,379
2020															282,871		283,457		277,697		146,037
2021																	303,482		310,759		196,806
2022																			346,385		298,804
																	Total		$	2,641,014

Reinsurance liability
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	5,966	$	22,218	$	52,304	$	69,024	$	88,217	$	102,527	$	113,053	$	123,563	$	127,966	$	133,020
2014			7,072		28,641		48,362		69,985		89,217		109,681		129,370		136,624		147,798
2015					7,268		27,442		54,466		80,784		108,707		130,587		141,300		151,688
2016							11,858		37,601		69,254		111,403		142,420		166,054		188,883
2017									12,432		42,092		78,435		120,553		158,338		192,889
2018											19,354		49,875		85,126		127,737		166,117
2019													19,305		45,266		79,739		120,278
2020															16,939		49,073		82,357
2021																	10,942		58,524
2022																			18,061
Total																			1,259,615
All outstanding liabilities before 2013, net of reinsurance																			123,029
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	1,504,428

Reinsurance run-off
	Incurred claims and allocated claim adjustment expenses, net of reinsurance																				At December 31, 2022
	For the years ended December 31,																				Total of incurred-but-not-reported liabilities plus expected development on reported claims
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	339,293	$	308,714	$	282,546	$	265,575	$	260,012	$	259,488	$	256,433	$	254,589	$	252,736	$	251,472	$	927
2014			241,052		245,246		235,489		226,620		223,003		222,835		218,807		218,620		217,746		1,354
2015					265,915		254,255		254,344		245,175		243,963		248,890		246,716		244,839		4,350
2016							284,047		284,044		280,767		275,463		278,910		279,338		279,384		5,861
2017									703,634		703,287		742,280		743,340		741,329		732,026		22,110
2018											523,856		617,378		632,623		618,695		604,626		14,356
2019													454,804		439,421		419,002		401,170		30,117
2020															517,487		548,722		542,837		60,793
2021																	425,525		434,809		54,826
2022																			263,372		139,192
																	Total		$	3,972,281

Reinsurance run-off
	Cumulative paid claims and allocated claim adjustment expenses, net of reinsurance
	For the years ended December 31,
Accident year	2013 unaudited		2014 unaudited		2015 unaudited		2016 unaudited		2017 unaudited		2018 unaudited		2019 unaudited		2020 unaudited		2021 unaudited		2022
2013	$	50,430	$	137,729	$	207,125	$	232,338	$	239,868	$	240,785	$	241,051	$	240,341	$	244,594	$	245,659
2014			49,123		135,883		179,797		196,310		201,136		205,235		202,701		209,411		210,684
2015					46,120		118,635		177,080		201,981		212,210		216,642		230,483		232,113
2016							64,831		141,113		199,912		230,829		245,034		251,866		257,213
2017									163,361		419,474		532,087		590,316		614,420		649,936
2018											116,922		335,059		430,939		483,699		530,773
2019													54,866		220,795		281,860		318,273
2020															105,210		240,691		323,592
2021																	87,885		233,487
2022																			50,148
Total																			3,051,878
All outstanding liabilities before 2013, net of reinsurance																			38,217
Liabilities for claims and claim adjustment expenses, net of reinsurance																			$	958,620

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 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
32.9%	41.6%	13.9%	4.7%	1.4%	1.1%	(1.6%)	1.5%	0.6%	0.2%

Insurance accident and health
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
52.2%	35.1%	5.1%	2.8%	1.0%	0.1%	0.5%	(0.4%)	2.4%	0.2%

Insurance marine and aviation
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
19.8%	26.5%	21.8%	8.2%	5.9%	5.3%	2.6%	(2.6%)	2.4%	(0.2%)

Insurance cyber
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
10.2%	22.4%	20.0%	16.0%	7.8%	7.9%	3.3%	2.7%	1.0%	1.0%

Insurance professional lines
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
4.2%	12.4%	16.7%	14.5%	10.9%	10.1%	6.4%	5.1%	3.4%	0.4%

Insurance credit and political risk
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
8.7%	55.5%	6.2%	2.2%	13.9%	4.3%	2.2%	—%	(7.3%)	—%

Insurance liability
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
3.5%	12.9%	15.6%	20.1%	13.6%	9.5%	7.6%	2.7%	5.1%	4.6%

Reinsurance accident and health
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
36.0%	48.3%	11.5%	1.9%	0.6%	0.2%	0.7%	(0.4%)	(0.2%)	0.2%

Reinsurance agriculture
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
9.5%	65.1%	19.8%	1.6%	(0.5%)	0.1%	(0.2%)	0.1%	0.4%	1.4%

Reinsurance marine and aviation
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
8.9%	27.5%	20.0%	13.5%	10.9%	3.7%	2.1%	4.3%	1.2%	1.6%

Reinsurance professional lines
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
1.3%	5.7%	12.7%	14.6%	12.7%	12.4%	8.7%	6.4%	3.8%	3.6%

Reinsurance credit and surety
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
27.8%	24.1%	13.6%	8.4%	2.5%	1.8%	1.2%	0.2%	(0.2%)	1.0%

Reinsurance motor
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
25.4%	18.9%	10.3%	6.8%	6.1%	5.4%	3.4%	2.4%	6.9%	1.4%

Reinsurance liability
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
4.8%	10.8%	12.8%	13.3%	12.1%	10.1%	7.7%	5.2%	4.4%	3.2%

Reinsurance run-off
Average annual percentage payout of incurred claims by age, net of reinsurance (unaudited)
Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Year 8	Year 9	Year 10
19.9%	33.6%	19.3%	9.2%	4.3%	2.3%	1.6%	1.2%	1.2%	0.4%

Summary of Reconciliation of Development Tables to Consolidated Balance Sheet

The following table reconciles the reserve for losses and loss expenses at December 31, 2022, 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, 2022
	Net outstanding liabilities		Reinsurance recoverable on unpaid claims		Gross outstanding liabilities
Insurance segment
Property	$	624,924	$	398,826	$	1,023,750
Accident and health	76,862		6,518		83,380
Marine and aviation	605,168		278,976		884,144
Cyber	296,401		393,436		689,837
Professional lines	1,793,131		1,474,539		3,267,670
Credit and political risk	102,547		34,391		136,938
Liability	1,004,229		1,546,520		2,550,749
Total insurance segment	4,503,262		4,133,206		8,636,468
Reinsurance segment
Accident and health	236,094		38,647		274,741
Agriculture	131,369		10,018		141,387
Marine and aviation	156,073		57,692		213,765
Professional lines	998,587		303,849		1,302,436
Credit and surety	231,515		79,309		310,824
Motor	1,002,332		258,483		1,260,815
Liability	1,504,428		527,513		2,031,941
Run-off lines	958,620		422,455		1,381,075
Total reinsurance segment	5,219,018		1,697,966		6,916,984
Total	$	9,722,280	$	5,831,172	15,553,452
Unallocated claims adjustment expenses					168,308
Foreign exchange and other(1)					21,972
Ceded reserves related to retroactive transactions					(574,869)
Total liability for unpaid claims and claims adjustment expense					$	15,168,863

(1)    Non-U.S. dollar denominated loss data is converted to U.S dollar at the rates of exchange in effect at the balance sheet date for material underlying currencies. Fluctuations in currency exchange rates may cause material shifts in loss development. Reserves for losses and loss expenses disclosed in the consolidated balance sheets are also remeasured using rates of exchange in effect at the balance sheet date.