エベレストグループの四半期報告

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			X						1934年米国証券取引所法（securities exchange act of 1934）第13条または第15条(d)に基づく四半期報告書
									2023年6月30日に終了した四半期について

									1934年米国証券取引所法（securities exchange act of 1934）第13条または第15条（d）に基づく移行報告書


Bermuda						98-0365432
(設立または組織の州またはその他の管轄区域)						(I.R.S. Employer Identification No.)


seon place - 4階 141 front street po box hm 845 hamilton bermuda						HM 19
(主要経営陣の住所)						(Zip Code)


		Page
	PART I

	FINANCIAL INFORMATION

Item 1.	Financial Statements

	2023年6月30日現在および 2022年12月31日現在の連結貸借対照表（未監査	1

	2023年および 2022年6月30日に終了した 3ヵ月間および6ヵ月間の連結損益計算書および連結包括利益（損失）計算書（監査対象外）	2

	2023年および 2022年6月30日に終了した 3ヵ月間および6ヵ月間（）の連結株主資本等変動計算書（未監査）。	3

	2023年および 2022年6月30日に終了した6 カ月間の連結キャッシュ・フロー計算書（未監査）。	4

	中間連結財務諸表注記（監査対象外）	5

Item 2.	財政状態および経営成績に関する経営陣の検討および分析	27

Item 3.	市場リスクに関する定量的・定性的開示	44

Item 4.	管理と手続き	44

	PART II

	OTHER INFORMATION

Item 1.	Legal Proceedings	45

Item 1A.	Risk Factors	45

Item 2.	登録されていない持分証券の売却および売却代金の使用	45

Item 3.	シニア証券のデフォルト	45

Item 4.	鉱山安全情報開示	45

Item 5.	Other Information	46

Item 6.	Exhibits	46


	June 30,		December 31,
(単位：百万ドル、株式数：百万株（1株当たり額面金額を除く)	2023		2022
	(未監査)
資産:
固定満期-売却可能有価証券、公正価値（償却原価：2023年26,372ドル、2022年24,191ドル、信用枠：2023, $(63); 2022, $(54))	$	24,489	$	22,236
固定満期保有目的債券、償却原価法（公正価値：2023年781ドル、2022年821ドル、信用枠控除後）：2023, $(8); 2022, $(9))	798		839
公正価値で評価される持分証券	259		281
Other invested assets	4,262		4,085
短期投資	1,675		1,032
現金	2,067		1,398
Total investments and cash	33,550		29,872
Accrued investment income	266		217
未収保険料（貸倒引当金控除後：2023, $(34); 2022, $(29))	4,263		3,619
再保険支払済み損害回収金（信用引当金控除後：2023, $(24); 2022, $(23))	201		136
Reinsurance unpaid loss recoverables	2,175		2,105
Funds held by reinsureds	1,075		1,056
Deferred acquisition costs	1,086		962
Prepaid reinsurance premiums	692		610
Income tax asset, net	399		459
その他の資産（信用引当金控除後：2023, $(7); 2022, $(5))	961		930
資産合計	$	44,668	$	39,966

負債の部:
損失および損失調整費用の引当金	$	23,405	$	22,065
Future policy benefit reserve	28		29
Unearned premium reserve	5,943		5,147
再保険契約に基づき保有する資金	25		13
Amounts due to reinsurers	678		567
支払い途中の損失	150		74
シニア・ノート	2,348		2,347
Long-term notes	218		218
Borrowings from FHLB	519		519
負債および借入金の未払利息	19		19
Unsettled securities payable	21		1
その他の負債	412		526
負債合計	33,766		31,525

コミットメントおよび偶発事象（注記11)

株主資本:
優先株式、額面0.01ドル、50.0株の授権、発行済株式はありません。	—		—
普通株式、額面：0.01ドル、授権株式数200.0株、自己株式控除前の発行済株式数（2023年）74.2株および（2022年）69.9株	1		1
資本準備金	3,753		2,302
累積その他の包括利益（損失）、2023年時点では(247)ドル、2022年時点では(250)ドルの繰延税金費用（ベネフィット）控除後	(1,883)		(1,996)
自己株式、取得原価；30.8株（2023年）、30.8株（2022年)	(3,908)		(3,908)
利益剰余金	12,940		12,042
株主資本合計	10,902		8,441
負債および株主資本合計	$	44,668	$	39,966