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Loss and Loss Adjustment Expense Reserves (Tables)
 12 Months Ended
Dec. 31, 2022
Insurance Loss Reserves [Abstract]  
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense The following table summarizes the loss and LAE reserve activity of Ark’s insurance and reinsurance subsidiaries for the year ended December 31, 2022 and 2021:
Year Ended December 31,
Millions20222021
Gross beginning balance$894.7 $696.0 
Less: beginning reinsurance recoverable on unpaid losses (1)
(428.9)(433.4)
Net loss and LAE reserves465.8 262.6 
Losses and LAE incurred relating to:
      Current year losses588.1 336.3 
      Prior year losses(51.7)(21.5)
Net incurred losses and LAE536.4 314.8 
Loss and LAE paid relating to:
Current year losses(98.9)(43.9)
   Prior year losses(158.6)(61.6)
Net paid losses and LAE(257.5)(105.5)
Change in TPC Providers’ participation (2)
57.5 (2.2)
Foreign currency translation and other adjustments to loss and LAE reserves(10.7)(3.9)
Net ending balance791.5 465.8 
Plus: ending reinsurance recoverable on unpaid losses (3)
505.0 428.9 
Gross ending balance$1,296.5 $894.7 
(1) The beginning reinsurance recoverable on unpaid losses includes amounts attributable to TPC Providers of $276.8 and $319.2 as of December 31, 2021 and 2020.
(2) Amount represents the impact to net loss and LAE reserves due to a change in the TPC Providers’ participation related to the annual RITC process.
(3) The ending reinsurance recoverable on unpaid losses on unpaid losses includes amounts attributable to TPC Providers of $145.4 and $276.8 as of December 31, 2022 and 2021.
The following table summarizes the unpaid loss and LAE reserves, net of reinsurance recoverables on unpaid losses, for each of Ark’s major reserving lines of business as of December 31, 2022 and 2021:

Year Ended December 31,


Millions		20222021
Property and Accident & Health$258.2 $175.0 
Specialty204.3 85.2 
Marine & Energy196.4 99.3 
Casualty - Active 71.5 37.4 
Casualty - Runoff60.8 68.4 
Other.3 .5 
   Unpaid loss and LAE reserves, net of reinsurance recoverables on unpaid losses791.5 465.8 
Plus: Reinsurance recoverables on unpaid losses (1)
Property and Accident & Health224.6 145.2 
Specialty97.2 68.9 
Marine & Energy79.8 70.2 
Casualty - Active49.9 41.4 
Casualty - Runoff53.5 103.2 
Total Reinsurance recoverables on unpaid losses (1)
505.0 428.9 
Total unpaid loss and LAE reserves$1,296.5 $894.7 
(1) The reinsurance recoverables on unpaid losses include amounts attributable to TPC Providers of $145.4 and $276.8 as of December 31, 2022 and 2021.
Schedule of Third Party Participation of LAE Reserves by Year of Account :
2013201420152016201720182019202020212022
TPC Providers’
   Participation		— %66.2 %70.0 %59.6 %60.0 %57.6 %58.3 %42.8 %— %— %
Short-duration Insurance Contracts, Claims Development
Property and Accident & Health
$ in Millions
Incurred Loss and LAE, Net of Reinsurance
For the Years Ended December 31,As of December 31, 2022
Accident Year2013201420152016201720182019202020212022
Total IBNR plus expected development on reported claims
Cumulative number of reported claims
Unaudited
2013$67.8 $60.4 $60.3 $60.1 $59.6 $59.5 $59.4 $59.3 $59.3 $59.3 $.1 2,530
201432.2 29.1 29.0 28.3 28.1 28.2 28.2 28.2 28.2 .1 2,919
201518.8 17.9 16.9 15.9 15.7 15.7 15.5 15.4 .1 2,826
201621.9 17.2 17.9 18.1 18.1 18.3 18.2 .1 3,419
201724.6 31.4 38.9 37.9 36.5 36.0 5.7 4,599
201838.1 44.5 46.4 44.1 44.2 1.3 4,254
201931.6 28.9 24.7 21.5 .7 3,999
202065.2 63.3 62.9 7.3 4,551
2021163.0 146.8 10.6 3,318
2022234.5 90.1 2,899
Total$667.0 

Property and Accident & Health
Millions
Cumulative Paid Loss and LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year2013201420152016201720182019202020212022
Unaudited
2013$15.4 $39.1 $58.1 $59.1 $59.1 $59.4 $59.3 $59.3 $59.2 $59.2 
201413.6 24.9 27.1 27.5 27.6 27.8 27.9 27.8 27.9 
20156.9 12.2 13.4 14.6 14.6 14.8 15.0 15.0 
20168.5 13.1 16.4 16.8 16.9 17.2 17.8 
201716.8 25.8 31.6 32.8 29.6 27.3 
201815.6 32.2 40.1 40.0 40.8 
20196.8 16.7 18.3 18.5 
202011.2 34.1 47.0 
202130.8 86.7 
202270.0 
Total410.2 
All outstanding liabilities before 2013, net of reinsurance
1.4 
Loss and LAE reserves, net of reinsurance
$258.2 
Specialty
$ in Millions
Incurred Loss and LAE, Net of Reinsurance
For the Years Ended December 31,As of December 31, 2022
Accident Year2013201420152016201720182019202020212022Total IBNR plus expected development on reported claimsCumulative number of reported claims
Unaudited
2013$47.0 $28.5 $17.6 $16.2 $15.9 $15.8 $15.5 $15.7 $15.7 $15.8 $.1 1,042
201445.5 43.8 40.8 40.4 40.8 43.3 43.4 43.3 43.1 — 1,357
201516.2 13.6 11.2 9.6 9.9 10.1 10.1 7.8 .1 1,840
201618.1 14.1 10.8 11.1 11.7 11.6 8.8 .2 1,927
201717.3 12.2 11.3 10.8 11.0 10.0 — 2,187
201813.2 14.9 15.4 14.7 13.5 .7 2,110
201918.5 16.3 15.4 22.4 1.1 2,347
202021.4 20.5 16.3 2.5 1,985
202167.6 59.4 33.9 1,644
2022172.8 125.3 985
Total$369.9 

Specialty
Millions
Cumulative Paid Loss and LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year2013201420152016201720182019202020212022
Unaudited
2013$17.0 $13.2 $14.9 $15.4 $15.5 $15.7 $15.7 $15.7 $15.6 $15.6 
201426.3 38.9 39.7 40.1 40.7 42.0 42.8 42.7 43.0 
20154.0 7.0 7.6 8.0 8.1 8.1 8.1 6.4 
20163.2 7.9 9.1 9.9 10.3 10.3 8.5 
20173.1 6.6 8.4 8.5 8.5 9.2 
20182.7 8.2 10.0 10.4 11.8 
20194.8 6.9 7.4 18.2 
20205.2 10.6 13.0 
20215.1 24.1 
202216.0 
Total165.8 
All outstanding liabilities before 2013, net of reinsurance
.2 
Loss and LAE reserves, net of reinsurance
$204.3 

Specialty
Average Annual Percentage Payout of Incurred Losses and LAE by Age, Net of Reinsurance
Unaudited
Years12345678910
25.8%33.4%7.8%4.8%5.9%5.9%1.4%1.9%(3.2)%(0.8)%
Marine & Energy
$ in Millions
Incurred Loss and LAE, Net of Reinsurance
For the Years Ended December 31,As of December 31, 2022
Accident Year2013201420152016201720182019202020212022Total IBNR plus expected development on reported claimsCumulative number of reported claims
Unaudited
2013$55.4 $41.7 $32.3 $31.0 $30.8 $29.6 $29.5 $29.3 $29.4 $29.3 $(.2)2,638 
201434.1 19.9 17.0 16.1 14.0 13.6 13.9 13.6 13.7 (.2)2,572 
201521.0 16.7 15.4 12.6 12.0 12.1 12.0 12.2 — 3,238 
201623.1 19.2 15.4 14.3 14.0 14.5 13.8 — 3,764 
201725.3 18.6 16.8 16.2 15.9 15.0 .2 4,117 
201824.6 19.1 16.6 17.0 16.6 .2 3,205 
201920.7 18.6 18.6 18.3 .6 2,331 
202024.4 21.7 23.2 1.8 1,529 
202183.0 66.1 24.8 1,356 
2022148.2 99.5 1,188 
Total$356.4 

Marine & Energy
Millions
Cumulative Paid Loss and LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year2013201420152016201720182019202020212022
Unaudited
2013$7.8 $22.2 $27.6 $28.6 $29.1 $29.3 $29.3 $29.1 $29.3 $29.3 
20145.8 12.1 13.2 14.0 14.1 13.4 13.6 13.5 13.7 
20154.0 7.8 9.6 10.9 10.3 10.4 10.8 11.4 
20165.5 10.0 12.6 13.0 13.1 13.7 13.4 
20175.1 11.1 12.8 14.0 14.1 14.1 
20182.7 12.5 14.0 14.7 15.4 
20193.3 10.6 12.6 14.3 
20203.1 12.7 16.0 
20216.3 24.2 
202212.2 
Total164.0 
All outstanding liabilities before 2013, net of reinsurance4.0 
Loss and LAE reserves, net of reinsurance
$196.4 
Casualty - Active
$ in Millions
Incurred Loss and LAE, Net of Reinsurance
For the Years Ended December 31,As of December 31, 2022
Accident Year2013201420152016201720182019202020212022Total IBNR plus expected development on reported claimsCumulative number of reported claims
Unaudited
2013$18.2 $13.0 $8.5 $8.0 $8.0 $8.1 $7.7 $7.8 $7.8 $7.8 $.1 1,144 
201412.6 8.7 7.7 7.5 7.4 7.0 7.1 6.9 7.1 .2 1,385 
20158.8 9.0 7.4 7.3 6.6 6.4 6.3 6.5 .2 1,280 
20167.6 7.1 7.8 7.8 7.9 8.0 8.1 .3 1,528 
20179.5 9.6 8.7 7.3 7.0 8.4 .9 1,580 
201811.0 11.5 9.2 9.0 6.8 1.1 1,036 
201911.6 10.4 9.1 7.3 2.4 834 
20209.7 8.3 7.1 4.2 524 
202117.4 18.4 16.3 674 
202232.0 28.8 832 
Total$109.5 

Casualty - Active
Millions
Cumulative Paid Loss and LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year2013201420152016201720182019202020212022
Unaudited
2013$1.5 $3.6 $5.3 $5.8 $6.3 $6.7 $7.0 $7.0 $7.3 $7.5 
20141.3 3.5 4.2 4.7 5.2 5.5 5.9 6.0 6.2 
20151.8 2.4 3.2 4.4 4.7 4.9 5.1 5.5 
2016.2 1.0 2.3 4.0 4.6 5.3 6.5 
2017.8 1.7 2.8 3.4 4.2 5.7 
2018.3 1.4 3.5 4.3 4.3 
2019.3 1.4 2.3 3.0 
2020.5 1.0 2.0 
2021.5 .9 
2022.4 
Total42.0 
All outstanding liabilities before 2013, net of reinsurance
4.0 
Loss and LAE reserves, net of reinsurance
$71.5 
Casualty - Runoff
$ in Millions
Incurred Loss and LAE, Net of Reinsurance
For the Years Ended December 31,As of December 31, 2022
Accident Year2013201420152016201720182019202020212022Total IBNR plus expected development on reported claimsCumulative number of reported claims
Unaudited
2013$47.7 $51.4 $47.7 $49.0 $47.6 $47.3 $47.7 $47.5 $47.5 $47.5 $1.4 1,798 
201445.8 45.3 47.8 50.9 54.5 56.0 56.0 55.8 55.6 1.3 1,941 
201533.8 29.4 30.6 34.0 33.8 34.8 34.1 36.6 1.6 1,995 
201628.6 28.3 36.5 34.7 34.9 34.6 33.8 1.7 2,150 
201727.4 30.8 28.2 28.9 28.4 26.7 2.2 1,599 
201829.4 23.9 23.0 22.3 21.9 3.3 1,267 
201921.1 17.8 18.0 19.4 5.0 961 
202011.3 7.6 9.3 3.9 558 
20218.2 4.8 2.7 277 
2022.6 .1 76 
Total$256.2 

Casualty - Runoff
Millions
Cumulative Paid Loss and LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year2013201420152016201720182019202020212022
Unaudited
2013$7.1 $19.4 $35.7 $40.6 $42.4 $43.3 $43.9 $44.6 $44.9 $45.2 
20146.4 23.1 29.5 36.4 43.1 46.9 48.5 49.3 51.8 
20154.3 8.2 14.5 21.4 24.7 27.3 28.9 33.1 
20163.9 10.2 17.7 22.7 25.4 27.8 28.7 
20173.2 9.4 14.6 18.5 21.4 22.5 
20183.4 7.4 12.6 14.9 16.3 
20193.3 5.8 7.8 12.1 
2020.8 1.3 3.1 
2021.5 1.7 
2022.3 
Total214.8 
All outstanding liabilities before 2013, net of reinsurance
19.4 
Loss and LAE reserves, net of reinsurance
$60.8 
Short-duration Insurance Contracts, Schedule of Historical Claims Duration
Property and Accident & Health
Average Annual Percentage Payout of Incurred Losses and LAE by Age, Net of Reinsurance
Unaudited
Years12345678910
31.4%34.2%19.3%5.5%1.2%0.8%0.8%0.3%—%—%
Marine & Energy
Average Annual Percentage Payout of Incurred Losses and LAE by Age, Net of Reinsurance
Unaudited
Years12345678910
17.4%35.8%19.9%5.9%4.3%6.9%0.3%0.3%(0.3)%0.1%
Casualty - Active
Average Annual Percentage Payout of Incurred Losses and LAE by Age, Net of Reinsurance
Unaudited
Years12345678910
6.8%11.7%16.7%12.7%8.0%10.8%4.9%3.1%1.2%2.9%
Casualty - Runoff
Average Annual Percentage Payout of Incurred Losses and LAE by Age, Net of Reinsurance
Unaudited
Years12345678910
9.4%15.4%17.2%15.7%9.0%7.4%6.3%4.3%2.8%1.4%