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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets:      
Discounting of net reserves for losses and loss expenses $ 62,316 $ 52,992  
Unearned premiums 54,104 56,146  
Net unrealized investments losses 54,395 71,251  
Operating and capital loss carryforwards 100,907 152,896  
Accruals not currently deductible 36,407 42,045  
Tax credits 11,602 7,619  
Other deferred tax assets 4,149 8,590  
Deferred tax assets before valuation allowance 323,880 391,539  
Valuation allowance (38,711) (60,069)  
Deferred tax assets net of valuation allowance 285,169 331,470  
Deferred tax liabilities:      
Deferred acquisition costs (27,109) (35,211)  
Other investment adjustments and impairments (7,173) (20,068)  
Intangible assets (49,486) (51,993)  
Equalization reserves (2,726) (2,530)  
Acquisition adjustments (79,466) (72,351)  
Lloyd’s deferred year of account results (38,194) (34,068)  
Other deferred tax liabilities (8,165) (7,029)  
Deferred tax liabilities (212,319) (223,250)  
Net deferred tax assets (liabilities) $ 72,850 $ 108,220 $ 12,860