EX-31.2 8 exhibit312.htm EXHIBIT 31-2
Exhibit 31.2
CERTIFICATIONS
I, Mark Kociancic, certify that:
1.
I have reviewed this quarterly
report on Form 10-Q of Everest
Re Group, Ltd;
2.
Based on
my
knowledge, this
report
does not
contain
any untrue
statement
of a
material
fact
or omit
to state
a
material fact
necessary to
make the
statements
made, in
light of
the circumstances
under which
such statements
were made, not misleading with respect to
the period covered by this report;
3.
Based
on
my
knowledge,
the
financial
statements,
and
other
financial
information
included
in
this
report,
fairly
present in
all material
respects the
financial condition,
results of
operations and
cash flows
of the registrant
as of,
and for,
the periods presented in this report;
4.
The registrant’s
other certifying officer(s)
and I are responsible
for establishing
and maintaining disclosure
controls
and
procedures
(as
defined
in
Exchange
Act
Rules
13a-15(e)
and
15d-15(e))
and
internal
control
over
financial
reporting (as defined in Exchange Act Rules 13a-15(f)and 15d
-15(f))
for the registrant
and have:
(a) Designed such disclosure
controls and procedures,
or caused such disclosure controls
and procedures to
be
designed
under
our
supervision,
to
ensure
that
material
information
relating
to
the
registrant,
including
its
consolidated subsidiaries, is made known to us
by others within those entities, particularly during the period in
which this report is being prepared;
(b)
Designed
such
internal
control
over
financial
reporting,
or
caused
such
internal
control
over
financial
reporting
to
be designed
under
our
supervision,
to
provide
reasonable
assurance
regarding
the
reliability
of
financial
reporting
and
the
preparation
of
financial
statements
for
external
purposes
in
accordance
with
generally accepted accounting
principles;
(c)
Evaluated
the
effectiveness
of
the
registrant’s
disclosure
controls
and
procedures
and
presented
in
this
report our
conclusions about the
effectiveness
of the disclosure
controls and
procedures, as
of the end
of the
period covered by this report based
on such evaluation; and
(d) Disclosed in this report any change
in the registrant’s
internal control over
financial reporting that occurred
during the registrant’s
most recent fiscal
quarter (the registrant’s
fourth fiscal quarter
in the case of
an annual
report) that has
materially affected,
or is reasonably
likely to materially
affect, the
registrant’s
internal control
over financial reporting; and
5.
The
registrant’s
other
certifying
officer(s)
and
I
have
disclosed,
based
on
our
most
recent
evaluation
of
internal
control
over
financial reporting,
to
the registrant’s
auditors
and the
audit
committee
of the
registrant’s
board
of
directors (or persons performing
the equivalent functions):
(a)
All
significant
deficiencies
and
material
weaknesses
in
the
design
or
operation
of
internal
control
over
financial
reporting
which
are
reasonably
likely
to
adversely
affect
the
registrant’s
ability
to
record,
process,
summarize and report financial information;
and
(b) Any
fraud, whether
or not
material, that
involves management
or other
employees who
have a
significant
role in the registrant’s
internal control over financial
reporting.
November 3, 2022
/S/ MARK KOCIANCIC
Mark Kociancic
Executive Vice President and
Chief Financial Officer