Everest Group Ltd 2024年度报告

Washington, D.C. 20549FORM10-K Commissionfile number1-15731 EVEREST GROUP, LTD. (Exact name of registrant as specified in its charter) 441-295-0006 (Registrant’s telephone number, including area code)_____________________ Securies registered pursuant to Secon 12(b) of the Act: Securies registered pursuant to Secon 12(g) of the Act: None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securies Act. YesXNo Indicate by check mark if the registrant is not required tofile reports pursuant to Secon 13 or Secon 15(d) of the Act. Indicate by check mark whether the registrant: (1) hasfiled all reports required to befiled by Secon 13 or 15(d) of the Securies Exchange Act of 1934 during thepreceding 12 months (or for such shorter period that the registrant was required tofile such reports), and (2) has been subject to suchfiling requirements for the past 90days. Indicate by check mark whether the registrant has submied electronically every Interacve Data File required to be submied pursuant to Rule 405 of Regulaon S-T(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit suchfiles). Indicate by check mark whether the registrant is a large acceleratedfiler, an acceleratedfiler, a non-acceleratedfiler, a smaller reporng company or an emerging growthcompany. See the definions of “large acceleratedfiler,” “acceleratedfiler,” “smaller reporng company” and “emerging growth company” in Rule 12b-2 of the ExchangeAct. Large acceleratedfilerXAcceleratedfilerNon-acceleratedfilerSmaller reporng companyEmerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transion period for complying with any new or revisedfinancial accounng standards provided pursuant to Secon 13(a) of the Exchange Act. Yes Table of Contents Indicate by check mark whether the registrant hasfiled a report on and aestaon to its management’s assessment of the effecveness of its internal control overfinancial reporng under Secon 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounngfirm that prepared or issued its audit report. Yes If securies are registered pursuant to Secon 12(b) of the Act, indicate by check mark whether thefinancial statements of the registrant included in thefiling reflect thecorrecon of an error to previously issuedfinancial statements. Indicate by check mark whether any of those error correcons are restatements that required a recovery analysis of incenve-based compensaon received by any of theregistrant’s execuve officers during the relevant recovery period pursuant to §240.10D-1(b). o Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). The aggregate market value as of June 30, 2024, the last business day of the registrant’s most recently completed second quarter, of the vong shares held by non- Securies registered pursuant to Secon 12(b) of the Act: Certain informaon required by Items 10, 11, 12, 13 and 14 of Form 10-K is incorporated by reference into Part III hereof from the registrant’s proxy statement for the2025 Annual General Meeng of Shareholders, which will befiled with the Securies and Exchange Commission within 120 days of the close of the registrant’sfiscal yearended December31, 2024. EVEREST GROUP, LTD TABLE OF CONTENTSFORM 10-K PART I Item 1.BusinessItem 1A.Risk FactorsItem 1B.Unresolved StaffCommentsItem 1C.CybersecurityItem 2.ProperesItem 3.Legal ProceedingsItem 4.Mine Safety Disclosures PART II Item 5.Market for Registrant’s Common Equity, Related Shareholder Maers and Issuer Purchases of EquitySecuries34Item 6.(Reserved)36Item 7.Management’s Discussion and Analysis of Financial Condion and Results of Operaons37Item 7A.Quantave and Qualitave Disclosures About Market Risk63Item 8.Financial Statements and Supplementary Data63Item 9.Changes in and Disagreements With Accountants on Accounng and Financial Disclosure63Item 9A.Controls and Procedures63Item 9B.Other Informaon64Item 9C.Disclosure Regarding Foreign Jurisdicons that Prevent Inspecons64 PART III Item 10.Directors, Execuve Officers and Corporate Governance65Item 11.Execuve Compensaon65Item 12.Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Maers65Item 13.Certain Relaonships and Related Transacons, and Director Independence65Item 14.Principal Accountant Fees and Services65 Exhibits and Financial Statement Schedules Safe Harbor Disclosure This report contains forward-looking statements within the meaning of the United States Private Securies Ligaon Reform Act of1995 and other U.S. federal securies laws. We intend these forward-looking statements to be covered by the safe harbor provisionsfor forward-looking statements in the federal securies