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Statutory Accounting Practices (Tables)

12 Months Ended

Dec. 31, 2025

Statutory Accounting Practices [Abstract]

Summary of Statutory Capital and Surplus and Statutory Net Income

Combined statutory capital and surplus and statutory net income for the Combined Continental Casualty Companies are presented in the table below, determined in accordance with accounting practices prescribed or permitted by insurance and/or other regulatory authorities.


	Statutory Capital and Surplus		Statutory Net Income
	December 31		Year Ended December 31
	2025(a)	2024	2025(a)	2024(b)	2023
(In millions)

Combined Continental Casualty Companies	$11,578	$11,165	$1,258	$713	$1,172

(a)Information derived from the statutory-basis financial statements to be filed with insurance regulators.

(b)Includes a $293 million after-tax loss from pension settlement transactions. Pension settlement transactions are further discussed in Note 15.

- 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.

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