Schedule V - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2022

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule V - Valuation and Qualifying Accounts

Schedule V

W. R. Berkley Corporation and Subsidiaries

Valuation and Qualifying Accounts

Years ended December 31, 2022, 2021 and 2020

(In thousands)	Opening Allowance Balance		Cumulative Effect Adjustment - CECL		Additions- Charged to Expense		Deduction- Amounts Written Off		Ending Allowance Balance
Year ended December 31, 2022
Premiums, fees and other receivables	$	30,860	$	—	$	13,734	$	(7,663)	$	36,931
Due from reinsurers	7,713		—		352		(1)		8,064
Deferred federal and foreign income taxes	75,230		—		1,046		(29,110)		47,166
Fixed maturity securities	22,625		—		15,152		(311)		37,466
Loan loss reserves	1,718		—		73		—		1,791
Total	$	138,146	$	—	$	30,357	$	(37,085)	$	131,418
Year ended December 31, 2021
Premiums, fees and other receivables	$	27,855	$	—	$	10,807	$	(7,802)	$	30,860
Due from reinsurers	7,801		—		334		(422)		7,713
Deferred federal and foreign income taxes	79,488		—		6,011		(10,269)		75,230
Fixed maturity securities	2,580		—		21,013		(968)		22,625
Loan loss reserves	5,437		—		—		(3,719)		1,718
Total	$	123,161	$	—	$	38,165	$	(23,180)	$	138,146
Year ended December 31, 2020
Premiums, fees and other receivables	$	26,546	$	1,270	$	6,783	$	(6,744)	$	27,855
Due from reinsurers	690		5,927		1,187		(3)		7,801
Deferred federal and foreign income taxes	33,250		—		46,756		(518)		79,488
Fixed maturity securities	—		35,714		16,909		(50,043)		2,580
Loan loss reserves	2,146		(357)		3,648		—		5,437
Total	$	62,632	$	42,554	$	75,283	$	(57,308)	$	123,161

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See Report of Independent Registered Public Accounting Firm.