EX-31.2 9 exhibit312.htm EXHIBIT 31-2 exhibit312
 
 
 
Exhibit 31.2
CERTIFICATIONS
 
I, Mark Kociancic,
 
certify that:
 
1.
 
I have reviewed t
his quarterly report on Form 10
-
Q
 
of Everest Re Group, Ltd;
 
 
2.
 
Based on my knowledge, this report does not contain any
 
untrue statement of a material fact
 
or omit to
state a material
 
fact necessary to make
 
the statements made, in
 
light of the circumstances under
 
which
such statements were made, not misleading with respect to the period covered by this report;
 
3.
 
Based
 
on
 
my
 
knowledge,
 
the
 
financial
 
statements,
 
and
 
other
 
financial
 
information
 
included
 
in
 
this
report, fairly present in all material respects
 
the financial condition, results of operations and cash flows
of the registrant as of, and for,
 
the periods presented in this report;
 
4.
 
The
 
registrant’s
 
other
 
certifying
 
officer(s)
 
and
 
I
 
are
 
responsible
 
for
 
establishing
 
and
 
maintaining
disclosure
 
controls
 
and
 
procedures
 
(as
 
defined
 
in
 
Exchange
 
Act
 
Rules
 
13a-15(e)
 
and
 
15d-15(e))
 
and
internal
 
control
 
over
 
financial reporting
 
(as defined
 
in Exchange
 
Act
 
Rules 13a-15(f)and
 
15d-15(f))
 
for
the registrant and have:
 
 
(a)
 
Designed
 
such
 
disclosure
 
controls
 
and
 
procedures,
 
or
 
caused
 
such
 
disclosure
 
controls
 
and
procedures
 
to be
 
designed under
 
our supervision,
 
to
 
ensure
 
that
 
material information
 
relating
 
to
the registrant,
 
including its
 
consolidated subsidiaries,
 
is made
 
known to
 
us by
 
others within
 
those
entities, particularly during the period in which this report is being prepared;
 
(b)
 
Designed
 
such
 
internal
 
control
 
over
 
financial
 
reporting,
 
or
 
caused
 
such
 
internal
 
control
 
over
financial
 
reporting
 
to
 
be
 
designed
 
under
 
our
 
supervision,
 
to
 
provide
 
reasonable
 
assurance
regarding
 
the
 
reliability
 
of
 
financial
 
reporting
 
and
 
the
 
preparation
 
of
 
financial
 
statements
 
for
external purposes in accordance with generally accepted accounting principles;
 
(c) Evaluated the effectiveness
 
of the registrant’s disclosure controls
 
and procedures and presented
in this report
 
our conclusions about the
 
effectiveness of
 
the disclosure controls
 
and procedures, as
of the end of the period covered by this report based on such evaluation; and
 
(d) Disclosed
 
in this
 
report
 
any
 
change
 
in the
 
registrant’s
 
internal
 
control
 
over
 
financial reporting
that
 
occurred
 
during
 
the
 
registrant’s
 
most
 
recent
 
fiscal
 
quarter
 
(the
 
registrant’s
 
fourth
 
fiscal
quarter
 
in
 
the
 
case
 
of
 
an
 
annual
 
report)
 
that
 
has
 
materially
 
affected,
 
or
 
is
 
reasonably
 
likely
 
to
materially affect, the registrant’s
 
internal control over financial reporting; and
 
5.
 
The registrant’s
 
other certifying officer(s)
 
and I have
 
disclosed, based on
 
our most
 
recent evaluation
 
of
internal
 
control
 
over
 
financial
 
reporting,
 
to
 
the
 
registrant’s
 
auditors
 
and
 
the
 
audit
 
committee
 
of
 
the
registrant’s board of directors
 
(or persons performing the equivalent functions):
 
(a) All significant deficiencies and material weaknesses in the design or operation of internal control
over
 
financial
 
reporting
 
which
 
are
 
reasonably
 
likely
 
to
 
adversely
 
affect
 
the
 
registrant’s
 
ability
 
to
record, process, summarize and report financial information; and
 
(b) Any fraud,
 
whether or not
 
material, that involves
 
management or other
 
employees who have
 
a
significant role in the registrant’s internal control
 
over financial reporting.
 
 
August 5, 2021
/S/ MARK KOCIANCIC
Mark Kociancic
Executive Vice President and
 
Chief Financial Officer