Statutory Financial Data and Restrictions (Tables)

12 Months Ended

Dec. 31, 2025

Statutory Accounting Practices Disclosure

The following table presents statutory net income (loss) and capital and surplus for our General Insurance companies in accordance with statutory accounting practices:


(in millions)		2025		2024		2023
Years Ended December 31,
Statutory net income (loss)(a)(b):
General Insurance companies:
Domestic	$	2,785	$	1,594	$	1,912
Foreign		1,627		1,741		1,867
Total General Insurance companies	$	4,412	$	3,335	$	3,779




At December 31,
Statutory capital and surplus(a)(b):
General Insurance companies:
Domestic	$	17,874	$	17,001
Foreign		10,790		12,299
Total General Insurance companies	$	28,664	$	29,300




Aggregate minimum required statutory capital and surplus:
General Insurance companies:
Domestic	$	3,880	$	3,763
Foreign		6,470		5,741
Total General Insurance companies	$	10,350	$	9,504

(a)Excludes discontinued operations and other divested businesses.

(b)The 2025 statutory net income and capital and surplus reflect our best estimate as of the date of AIG’s Form 10-K filing.

- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

+ References + Details