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Statutory Accounting (Tables)

6 Months Ended

Jun. 30, 2025

Insurance [Abstract]

Schedule of Statutory Net Income, Statutory Surplus and Contingency Reserve Liability

The following tables present Essent Guaranty’s statutory net income for the six months ended June 30, 2025 and 2024 as well as statutory surplus and contingency reserve liability at June 30, 2025 and December 31, 2024:

						Six Months Ended June 30,
(In thousands)						2025						2024
Essent Guaranty
Statutory net income						$	248,689					$	261,082

						June 30,						December 31,
(In thousands)						2025						2024
Essent Guaranty
Statutory surplus						$	1,150,106					$	1,101,894
Contingency reserve liability						2,564,039						2,492,487

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- References

No definition available.

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- 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

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-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
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