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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:      
Discounting of net reserves for losses and loss expenses $ 66,338 $ 62,316  
Unearned premiums 62,656 54,104  
Net unrealized investments losses 36,536 54,395  
Operating and capital loss carryforwards 75,864 100,907  
Accruals not currently deductible 36,253 36,407  
Tax credits 2,414 11,602  
Bermuda economic transition adjustment 176,923 0  
Other deferred tax assets 3,681 4,149  
Deferred tax assets before valuation allowance 460,665 323,880  
Valuation allowance (19,829) (38,711)  
Deferred tax assets net of valuation allowance 440,836 285,169  
Deferred tax liabilities:      
Deferred acquisition costs (35,401) (27,109)  
Other investment adjustments and impairments (7,933) (7,173)  
Intangible assets (47,355) (49,486)  
Depreciation and amortization (7,586) (1,140)  
Equalization reserves (2,347) (2,726)  
Acquisition adjustments (1) 0 (79,466)  
Lloyd’s deferred year of account results (51,770) (38,194)  
Other deferred tax liabilities (9,970) (7,025)  
Deferred tax liabilities (162,362) (212,319)  
Net deferred tax assets (liabilities) $ 278,474 $ 72,850 $ 108,220