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Segment Reporting | 9 Months Ended
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Sep. 30, 2024
Segment Reporting [Abstract] |
Segment Reporting | Segment Reporting The Company manages its underwriting operations as two business segments: Aspen Reinsurance and Aspen Insurance. The Company has determined its reportable segments by taking into account the manner in which management makes operating decisions and assesses operating performance. Profit or loss for each of the Company’s business segments is measured by underwriting income or loss. Underwriting profit is the excess of net earned premiums over the sum of losses and loss expenses, acquisition costs and general and administrative expenses. Underwriting income or loss provides a basis for management to evaluate the segment’s underwriting performance. Reinsurance Segment. The Reinsurance segment consists of property catastrophe reinsurance, other property reinsurance, casualty reinsurance and specialty reinsurance. Insurance Segment. The Insurance segment consists of first party insurance, specialty insurance, casualty and liability insurance, and financial and professional lines insurance. Additionally, the Insurance segment includes Aspen Underwriting Limited’s participation as a corporate member in Carbon Syndicate 4747 (“Carbon Syndicate”). Non-underwriting Disclosures. The Company provides additional disclosures for corporate and other (non-operating) income and expenses. Corporate and other income and expenses include: corporate expenses, non- operating expenses, net investment income, net realized and unrealized investment gains or losses, changes in fair value of derivatives, interest expenses, net realized and unrealized foreign exchange gains or losses, and income taxes. These income and expense items are not allocated to the Company’s business segments as they are not directly related to the Company’s business segment operations and is consistent with how management measures the performance of its segments. The Company does not allocate its assets by business segment as we evaluate underwriting results of each segment separately from the results of our investment portfolio. The Company uses underwriting ratios as measures of performance. The loss ratio is the ratio of losses and loss adjustment expenses to net earned premiums. The acquisition cost ratio is the ratio of acquisition costs to net earned premiums. The general and administrative expense ratio is the ratio of general and administrative expenses to net earned premiums. The combined ratio is the sum of the loss ratio, the acquisition cost ratio and the general and administrative expense ratio. The following tables provide a summary of gross and net written and earned premiums, underwriting income or loss, ratios and reserves for each of the Company’s business segments for the twelve months ended December 31, 2023, 2022 and 2021:
| Twelve Months Ended December 31, 2023
| Reinsurance |  | Insurance |  | Total
| ($ in millions)
Underwriting Revenues |  |  |  |  |
Gross written premiums | $ | 1,521.0 |  |  | $ | 2,446.6 |  |  | $ | 3,967.6 |
Net written premiums | 1,098.0 |  |  | 1,483.9 |  |  | 2,581.9 |
Gross earned premiums | 1,562.0 |  |  | 2,444.8 |  |  | 4,006.8 |
Net earned premiums | 1,154.5 |  |  | 1,460.0 |  |  | 2,614.5 |
Underwriting Expenses |  |  |  |  |
Losses and loss adjustment expenses | 611.1 |  |  | 941.9 |  |  | 1,553.0 |
Acquisition costs | 208.6 |  |  | 171.6 |  |  | 380.2 |
General and administrative expenses | 120.6 |  |  | 233.9 |  |  | 354.5 |
Underwriting income | 214.2 |  |  | 112.6 |  |  | 326.8 |
Corporate and other expenses (1) |  |  |  |  | (114.0) |
Non-operating expenses (2) |  |  |  |  | (35.1) |
Net investment income |  |  |  |  | 275.7 |
Realized and unrealized investment gains |  |  |  |  | 75.9 |
Realized and unrealized investment losses |  |  |  |  | (61.4) |
Change in fair value of derivatives |  |  |  |  | 26.1 |
Interest expense |  |  |  |  | (55.2) |
Net realized and unrealized foreign exchange (losses) |  |  |  |  | (36.2) |
Income before income taxes |  |  |  |  | 402.6 |
Income tax benefit |  |  |  |  | 132.1 |
Net income |  |  |  |  | $ | 534.7 |
Net reserves for loss and loss adjustment expenses | $ | 1,373.1 |  |  | $ | 1,859.7 |  |  | $ | 3,232.8 |
Ratios |  |  |  |  |
Loss ratio | 52.9 | % |  | 64.5 | % |  | 59.4 | %
Acquisition cost ratio | 18.1 |  |  | 11.8 |  |  | 14.5 |
General and administrative expense ratio | 10.4 |  |  | 16.0 |  |  | 13.6 |
Expense ratio | 28.5 |  |  | 27.8 |  |  | 28.1 |
Combined ratio | 81.4 | % |  | 92.3 | % |  | 87.5 | %
________________ (1)Corporate and other expenses includes other income/(expenses), which were previously presented separately. (2)Non-operating expenses in the twelve months ended December 31, 2023 includes expenses in relation to consulting fees, non-recurring transformation program costs, and other non-recurring costs.
| Twelve Months Ended December 31, 2022
| Reinsurance |  | Insurance |  | Total
| ($ in millions)
Underwriting Revenues |  |  |  |  |
Gross written premiums | $ | 1,807.0 |  |  | $ | 2,531.7 |  |  | $ | 4,338.7 |
Net written premiums | 1,426.4 |  |  | 1,469.6 |  |  | 2,896.0 |
Gross earned premiums | 1,617.2 |  |  | 2,370.8 |  |  | 3,988.0 |
Net earned premiums | 1,251.8 |  |  | 1,436.9 |  |  | 2,688.7 |
Underwriting Expenses |  |  |  |  |
Losses and loss adjustment expenses | 770.3 |  |  | 909.7 |  |  | 1,680.0 |
Acquisition costs | 252.4 |  |  | 179.4 |  |  | 431.8 |
General and administrative expenses | 142.5 |  |  | 244.0 |  |  | 386.5 |
Underwriting income | 86.6 |  |  | 103.8 |  |  | 190.4 |
Corporate expenses |  |  |  |  | (71.7) |
Non-operating expenses (1) |  |  |  |  | (36.0) |
Net investment income |  |  |  |  | 188.1 |
Realized and unrealized investment gains |  |  |  |  | 5.0 |
Realized and unrealized investment losses |  |  |  |  | (182.6) |
Change in fair value of derivatives |  |  |  |  | (80.5) |
Interest expense |  |  |  |  | (43.7) |
Net realized and unrealized foreign exchange gains |  |  |  |  | 15.9 |
Other income |  |  |  |  | 8.2 |
Other expenses |  |  |  |  | (20.1) |
(Loss) before income taxes |  |  |  |  | (27.0) |
Income tax benefit |  |  |  |  | 78.1 |
Net income |  |  |  |  | $ | 51.1 |
Net reserves for loss and loss adjustment expenses | $ | 1,360.7 |  |  | $ | 1,452.5 |  |  | $ | 2,813.2 |
Ratios |  |  |  |  |
Loss ratio | 61.5 | % |  | 63.3 | % |  | 62.5 | %
Acquisition cost ratio | 20.2 |  |  | 12.5 |  |  | 16.1 |
General and administrative expense ratio | 11.4 |  |  | 17.0 |  |  | 14.4 |
Expense ratio | 31.6 |  |  | 29.5 |  |  | 30.5 |
Combined ratio | 93.1 | % |  | 92.8 | % |  | 93.0 | %
________________ (1)Non-operating expenses in the twelve months ended December 31, 2022 includes expenses in relation to consulting fees, non-recurring transformation activities, and other non-recurring costs.
| Twelve Months Ended December 31, 2021
| Reinsurance |  | Insurance |  | Total
| ($ in millions)
Underwriting Revenues |  |  |  |  |
Gross written premiums | $ | 1,597.0 |  |  | $ | 2,341.4 |  |  | $ | 3,938.4 |
Net written premiums | 1,199.0 |  |  | 1,388.7 |  |  | 2,587.7 |
Gross earned premiums | 1,479.2 |  |  | 2,139.1 |  |  | 3,618.3 |
Net earned premiums | 1,118.8 |  |  | 1,291.7 |  |  | 2,410.5 |
Underwriting Expenses |  |  |  |  |
Losses and loss adjustment expenses | 705.2 |  |  | 988.1 |  |  | 1,693.3 |
Acquisition costs | 221.6 |  |  | 192.5 |  |  | 414.1 |
General and administrative expenses | 121.3 |  |  | 211.8 |  |  | 333.1 |
Underwriting income/(loss) | 70.7 |  |  | (100.7) |  |  | (30.0) |
Corporate expenses |  |  |  |  | (64.3) |
Non-operating expenses (1) |  |  |  |  | (20.6) |
Net investment income |  |  |  |  | 147.5 |
Realized and unrealized investment gains |  |  |  |  | 56.2 |
Realized and unrealized investment losses |  |  |  |  | (47.4) |
Change in fair value of derivatives |  |  |  |  | (35.9) |
Interest expense |  |  |  |  | (14.3) |
Net realized and unrealized foreign exchange gains |  |  |  |  | 40.0 |
Other income |  |  |  |  | 14.7 |
Other expenses |  |  |  |  | (10.8) |
Income before income taxes |  |  |  |  | 35.1 |
Income tax (expense) |  |  |  |  | (5.3) |
Net income |  |  |  |  | $ | 29.8 |
Net reserves for loss and loss adjustment expenses | $ | 2,148.4 |  |  | $ | 2,165.3 |  |  | $ | 4,313.7 |
Ratios |  |  |  |  |
Loss ratio | 63.0 | % |  | 76.5 | % |  | 70.2 | %
Acquisition cost ratio | 19.8 |  |  | 14.9 |  |  | 17.2 |
General and administrative expense ratio | 10.8 |  |  | 16.4 |  |  | 13.8 |
Expense ratio | 30.6 |  |  | 31.3 |  |  | 31.0 |
Combined ratio | 93.6 | % |  | 107.8 | % |  | 101.2 | %
________________ (1)Non-operating expenses in the twelve months ended December 31, 2021 includes expenses in relation to consulting fees, non-recurring transformation activities, and other non-recurring costs. Geographical Areas. The following summary presents the Company’s gross written premiums based on the location of the insured risk for the twelve months ended December 31, 2023, 2022 and 2021.
| For the Twelve Months Ended
| December 31, 2023 |  | December 31, 2022 |  | December 31, 2021
| ($ in millions)
Australia/Asia | $ | 177.8 |  |  | $ | 257.5 |  |  | $ | 275.8 |
Europe | 179.4 |  |  | 194.5 |  |  | 140.6 |
United Kingdom & Ireland | 532.5 |  |  | 485.8 |  |  | 393.2 |
United States & Canada (1) | 2,472.0 |  |  | 2,715.7 |  |  | 2,301.8 |
Worldwide excluding United States (2) | 28.8 |  |  | 24.2 |  |  | 31.5 |
Worldwide including United States (3) | 417.2 |  |  | 541.7 |  |  | 592.2 |
Other (4) | 159.9 |  |  | 119.3 |  |  | 203.3 |
Total | $ | 3,967.6 |  |  | $ | 4,338.7 |  |  | $ | 3,938.4 |
________________ (1)“United States and Canada” comprises individual policies that insure risks specifically in the United States and/or Canada, but not elsewhere. (2)“Worldwide excluding the United States” consists of individual policies that insure global risks with the specific exclusion of the United States. (3)“Worldwide including the United States” consists of individual policies that insure global risks with the specific inclusion of the United States. (4)“Other” comprises individual policies that insure risk in other countries including, but not limited to, the Caribbean, South America and Middle East. Segment Reporting The Company manages its underwriting operations as two business segments: Aspen Reinsurance and Aspen Insurance. The Company has determined its reportable segments by taking into account the manner in which management makes operating decisions and assesses operating performance. Profit or loss for each of the Company’s business segments is measured by underwriting income or loss. Underwriting profit is the excess of net earned premiums over the sum of losses and loss adjustment expenses, acquisition costs and general and administrative expenses. Underwriting income or loss provides a basis for management to evaluate the segment’s underwriting performance. Reinsurance Segment. The Reinsurance segment consists of casualty reinsurance, property catastrophe reinsurance, other property reinsurance and specialty reinsurance. For a more detailed description of this business segment, refer to “Business—Our Business—Reinsurance” in this prospectus. Insurance Segment. The Insurance segment consists of financial and professional lines insurance, casualty and liability insurance, first party insurance, specialty insurance, and other insurance. The other insurance business line includes Aspen Underwriting Limited’s participation as a corporate member in Carbon Syndicate 4747, and the Company’s digital follow capacity offered through Ki’s Lloyd’s platform. For a more detailed description of this segment, refer to “Business—Our Business—Insurance” in this prospectus. Non-underwriting Disclosures. The Company provides additional disclosures for corporate and other (non-operating) income and expenses. Corporate and other income and expenses include: corporate and other expenses, non-operating expenses, net investment income, realized and unrealized investment gains and losses, changes in fair value of derivatives, interest expenses, net realized and unrealized foreign exchange gains or losses, and income tax expenses. These income and expense items are not allocated to the Company’s business segments as they are not directly related to the Company’s business segment operations and is consistent with how management measures the performance of its segments. The Company does not allocate its assets by business segment as we evaluate underwriting results of each segment separately from the results of our investment portfolio. The Company uses underwriting ratios as measures of performance. The loss ratio is the ratio of losses and loss adjustment expenses to net earned premiums. The acquisition cost ratio is the ratio of acquisition costs to net earned premiums. The general and administrative expense ratio is the ratio of general and administrative expenses to net earned premiums. The combined ratio is the sum of the loss ratio, the acquisition cost ratio and the general and administrative expense ratio. The following tables provide a summary of gross and net written and earned premiums, underwriting income or loss, ratios and reserves for each of the Company’s business segments for the three months ended September 30, 2024 and 2023:
| Three Months Ended September 30, 2024
| Reinsurance |  | Insurance |  | Total
| ($ in millions)
Underwriting Revenues |  |  |  |  |
Gross written premiums | $ | 416.2 |  |  | $ | 700.6 |  |  | $ | 1,116.8 |
Net written premiums | 263.7 |  |  | 409.9 |  |  | 673.6 |
Gross earned premiums | 449.7 |  |  | 652.5 |  |  | 1,102.2 |
Net earned premiums | 293.5 |  |  | 404.8 |  |  | 698.3 |
Underwriting Expenses |  |  |  |  |
Losses and loss adjustment expenses | 208.6 |  |  | 265.6 |  |  | 474.2 |
Acquisition costs | 43.9 |  |  | 47.8 |  |  | 91.7 |
General and administrative expenses | 41.2 |  |  | 58.2 |  |  | 99.4 |
Underwriting (loss)/income | (0.2) |  |  | 33.2 |  |  | 33.0 |
Corporate and other expenses |  |  |  |  | (18.6) |
Non-operating expenses |  |  |  |  | (7.6) |
Net investment income |  |  |  |  | 79.6 |
Realized and unrealized investment gains |  |  |  |  | 22.0 |
Realized and unrealized investment losses |  |  |  |  | (15.9) |
Change in fair value of derivatives |  |  |  |  | 37.8 |
Interest expense |  |  |  |  | (20.9) |
Net realized and unrealized foreign exchange losses |  |  |  |  | (46.3) |
Income before income taxes |  |  |  |  | 63.1 |
Income tax expense |  |  |  |  | (6.4) |
Net income |  |  |  |  | $ | 56.7 |
Net reserves for losses and loss adjustment expenses | $ | 1,655.0 |  |  | $ | 2,115.0 |  |  | $ | 3,770.0 |
Ratios |  |  |  |  |
Loss ratio | 71.1 | % |  | 65.6 | % |  | 67.9 | %
Acquisition cost ratio | 15.0 |  |  | 11.8 |  |  | 13.1 |
General and administrative expense ratio | 14.0 |  |  | 14.4 |  |  | 14.2 |
Expense ratio | 29.0 |  |  | 26.2 |  |  | 27.3 |
Combined ratio | 100.1 | % |  | 91.8 | % |  | 95.2 | %
| Three Months Ended September 30, 2023
| Reinsurance |  | Insurance |  | Total
| ($ in millions)
Underwriting Revenues |  |  |  |  |
Gross written premiums | $ | 367.5 |  |  | $ | 615.2 |  |  | $ | 982.7 |
Net written premiums | 261.2 |  |  | 367.4 |  |  | 628.6 |
Gross earned premiums | 403.1 |  |  | 618.1 |  |  | 1,021.2 |
Net earned premiums | 291.8 |  |  | 368.2 |  |  | 660.0 |
Underwriting Expenses |  |  |  |  |
Losses and loss adjustment expenses | 154.7 |  |  | 275.8 |  |  | 430.5 |
Acquisition costs | 54.9 |  |  | 39.4 |  |  | 94.3 |
General and administrative expenses | 29.7 |  |  | 57.6 |  |  | 87.3 |
Underwriting income/(loss) | 52.5 |  |  | (4.6) |  |  | 47.9 |
Corporate and other expenses |  |  |  |  | (32.6) |
Non-operating expenses |  |  |  |  | (0.2) |
Net investment income |  |  |  |  | 77.9 |
Realized and unrealized investment gains |  |  |  |  | 11.3 |
Realized and unrealized investment losses |  |  |  |  | (13.1) |
Change in fair value of derivatives |  |  |  |  | (35.6) |
Interest income |  |  |  |  | 1.8 |
Net realized and unrealized foreign exchange gains |  |  |  |  | 34.1 |
Income before income taxes |  |  |  |  | 91.5 |
Income tax expense |  |  |  |  | (5.2) |
Net income |  |  |  |  | $ | 86.3 |
Net reserves for losses and loss adjustment expenses | $ | 1,404.8 |  |  | $ | 1,769.3 |  |  | $ | 3,174.1 |
Ratios |  |  |  |  |
Loss ratio | 53.0 | % |  | 74.9 | % |  | 65.2 | %
Acquisition cost ratio | 18.8 |  |  | 10.7 |  |  | 14.3 |
General and administrative expense ratio | 10.2 |  |  | 15.6 |  |  | 13.2 |
Expense ratio | 29.0 |  |  | 26.3 |  |  | 27.5 |
Combined ratio | 82.0 | % |  | 101.2 | % |  | 92.7 | %
The following tables provide a summary of gross and net written and earned premiums, underwriting income or loss, ratios and reserves for each of the Company’s business segments for the nine months ended September 30, 2024 and 2023:
| Nine Months Ended September 30, 2024
| Reinsurance |  | Insurance |  | Total
| ($ in millions)
Underwriting Revenues |  |  |  |  |
Gross written premiums | $ | 1,596.8 |  |  | $ | 2,001.8 |  |  | $ | 3,598.6 |
Net written premiums | 1,052.0 |  |  | 1,173.6 |  |  | 2,225.6 |
Gross earned premiums | 1,298.2 |  |  | 1,876.2 |  |  | 3,174.4 |
Net earned premiums | 925.3 |  |  | 1,144.1 |  |  | 2,069.4 |
Underwriting Expenses |  |  |  |  |
Losses and loss adjustment expenses | 553.0 |  |  | 725.9 |  |  | 1,278.9 |
Acquisition costs | 158.5 |  |  | 131.7 |  |  | 290.2 |
General and administrative expenses | 113.7 |  |  | 183.8 |  |  | 297.5 |
Underwriting income | 100.1 |  |  | 102.7 |  |  | 202.8 |
Corporate and other expenses |  |  |  |  | (83.3) |
Non-operating expenses |  |  |  |  | (19.3) |
Net investment income |  |  |  |  | 238.9 |
Realized and unrealized investment gains |  |  |  |  | 48.8 |
Realized and unrealized investment losses |  |  |  |  | (69.8) |
Change in fair value of derivatives |  |  |  |  | 22.2 |
Interest expense |  |  |  |  | (51.0) |
Net realized and unrealized foreign exchange losses |  |  |  |  | (19.7) |
Income before income taxes |  |  |  |  | 269.6 |
Income tax expense |  |  |  |  | (32.1) |
Net income |  |  |  |  | $ | 237.5 |
Net reserves for losses and loss adjustment expenses | $ | 1,655.0 |  |  | $ | 2,115.0 |  |  | $ | 3,770.0 |
Ratios |  |  |  |  |
Loss ratio | 59.8 | % |  | 63.4 | % |  | 61.8 | %
Acquisition cost ratio | 17.1 |  |  | 11.5 |  |  | 14.0 |
General and administrative expense ratio | 12.3 |  |  | 16.1 |  |  | 14.4 |
Expense ratio | 29.4 |  |  | 27.6 |  |  | 28.4 |
Combined ratio | 89.2 | % |  | 91.0 | % |  | 90.2 | %
| Nine Months Ended September 30, 2023
| Reinsurance |  | Insurance |  | Total
| ( $ in millions)
Underwriting Revenues |  |  |  |  |
Gross written premiums | $ | 1,243.2 |  |  | $ | 1,864.7 |  |  | $ | 3,107.9 |
Net written premiums | 866.2 |  |  | 1,112.9 |  |  | 1,979.1 |
Gross earned premiums | 1,158.8 |  |  | 1,821.7 |  |  | 2,980.5 |
Net earned premiums | 863.8 |  |  | 1,083.6 |  |  | 1,947.4 |
Underwriting Expenses |  |  |  |  |
Losses and loss adjustment expenses | 451.9 |  |  | 695.7 |  |  | 1,147.6 |
Acquisition costs | 160.6 |  |  | 126.6 |  |  | 287.2 |
General and administrative expenses | 88.1 |  |  | 168.2 |  |  | 256.3 |
Underwriting income | 163.2 |  |  | 93.1 |  |  | 256.3 |
Corporate and other expenses |  |  |  |  | (85.7) |
Non-operating expenses |  |  |  |  | (10.8) |
Net investment income |  |  |  |  | 207.3 |
Realized and unrealized investment gains |  |  |  |  | 47.4 |
Realized and unrealized investment losses |  |  |  |  | (31.2) |
Change in fair value of derivatives |  |  |  |  | (16.0) |
Interest expense |  |  |  |  | (41.1) |
Net realized and unrealized foreign exchange gains |  |  |  |  | 20.4 |
Income before income taxes |  |  |  |  | 346.6 |
Income tax expense |  |  |  |  | (41.4) |
Net income |  |  |  |  | $ | 305.2 |
Net reserves for losses and loss adjustment expenses | $ | 1,404.8 |  |  | $ | 1,769.3 |  |  | $ | 3,174.1 |
Ratios |  |  |  |  |
Loss ratio | 52.3 | % |  | 64.2 | % |  | 58.9 | %
Acquisition cost ratio | 18.6 |  |  | 11.7 |  |  | 14.7 |
General and administrative expense ratio | 10.2 |  |  | 15.5 |  |  | 13.2 |
Expense ratio | 28.8 |  |  | 27.2 |  |  | 27.9 |
Combined ratio | 81.1 | % |  | 91.4 | % |  | 86.8 | %

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