Statutory Accounting and Regulatory Requirements (Tables)

12 Months Ended

Dec. 31, 2022

Insurance [Abstract]

Insurance Subsidiaries

Statutory-basis shareholders’ capital and surplus at December 31, 2022, 2021 and 2020 of the directly owned insurance subsidiary, AIIC, and the combined statutory-basis net income and realized investment gains for all AMERISAFE’s insurance subsidiaries for the three years in the period ended December 31, 2022, were as follows:

	2022		2021		2020
	(in thousands)
Capital and surplus	$	252,486	$	277,789	$	365,524
Net income		59,810		53,094		82,390
Net realized gains on investments		3,692		1,695		1,075