Everest Group Ltd 2024年度报告

Washington, D.C. 20549FORM 10-K (Exact name of registrant as specified in its charter) 98-0365432 (I.R.S. EmployerIdentification No.) HM 19 (Address of principal executive offices) (Zip Code) 441-295-0006 Securities registered pursuant to Section 12(b) of the Act: Name of Exchange where Registered New York Stock Exchange _____________________Securities registered pursuant to Section 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 Securities Act. YesXNo Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file suchreports), and (2) has been subject to such filing requirements for the past 90 days. Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period thatthe registrant was required to submit such files). YesXNo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filerXAccelerated filerNon-accelerated filerSmaller reporting companyEmerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Table of Contents Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of theeffectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) bythe registered public accounting firm that prepared or issued its audit report. YesXNoIf securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.oIndicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).oIndicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).YesNoXThe aggregate market value as of June 30, 2024, the last business day of the registrant’s most recently completed second quarter,of the voting shares held by non-affiliates of the registrant was $16.5 billion.Securities registered pursuant to Section 12(b) of the Act:ClassNumber of Shares Outstanding At February 1, 2025Common Shares, $0.01 par value42,934,097DOCUMENTS INCORPORATED BY REFERENCE Certain information required by Items 10, 11, 12, 13 and 14 of Form 10-K is incorporated by reference into Part III hereof from theregistrant’s proxy statement for the 2025 Annual General Meeting of Shareholders, which will be filed with the Securities andExchange Commission within 120 days of the close of the registrant’s fiscal year ended December 31, 2024. Table of Contents EVEREST GROUP, LTD TABLE OF CONTENTSFORM 10-K Page PART I Item 1.BusinessItem 1A.Risk FactorsItem 1B.Unresolved Staff CommentsItem 1C.CybersecurityItem 2.Properties Item 3.Legal Proceedings34Item 4.Mine Safety Disclosures34 PART II Item 5.Market for Registrant’s Common Equity, Related Shareholder Matters andIssuer Purchases of Equity Securities34Item 6.(Reserved)36Item 7.Management’s Discussion and Analysis of Financial Condition and Results ofOperations37Item 7A.Quantitative and Qualitative Disclosures About Market Risk63Item 8.Financial Statements and Supplementary Data63Item 9.Changes in and Disagreements With Accountants on Accounting and FinancialDisclosure63Item 9A.Controls and Procedures63Item 9B.Other Information64Item 9C.Disclosure Regarding Foreign Jurisdictions that Prevent Inspections64 PART III Item 10.Directors, Executive Officers and Corporate Governance65Item 11.Executive Compensation65Item 12.Security Ownership of Certain Beneficial Owners and Management and RelatedShareholder Matters65Item 13.Certain Relationships and Related Transactions, and Director Independence65Item 14.Principal Accountant Fees and Services65 PART IV Item