Accepted (ET)
4:18 PM
Oct 19, 2026
Filed
Oct 19, 2026
Documents
11
Size
146.9 KB
Summary
Everest Group, Ltd.: Regulation FD disclosure
What happened Everest Group, Ltd. filed an 8-K on Oct 19, 2026 reporting that it published a recast quarterly financial supplement for the 2nd quarter of 2026 on the company's investor relations website, containing prior period data for the 2nd quarter of 2025 through the 2nd quarter of 2026. The filing states the 2nd quarter 2026 recast financial supplement is unaudited and that the information is being furnished under Item 7.01, Regulation FD Disclosure.
Key details
- Refined the definition of after-tax net operating income (loss) ("After-tax NOI"), changing the presentation of After-tax NOI return on equity and After-tax NOI per diluted share.
- Refined the definition of underwriting income (loss) to adjust for prior year favorable (unfavorable) reserve development on reserves subject to the adverse development cover ("ADC") and related amortization, changing the presentation of the loss ratio and combined ratio.
- Introduced "Net Reserve for losses and loss adjustment expenses before impact of ADC" as a performance measure for the Legacy reporting segment.
- Revised the presentation of Global Wholesale & Specialty reporting segment gross written premium by line of business results.
Why it may matter This Item 7.01 filing covers a recast of the company's quarterly financial supplement and disclosures about changes to metric definitions and segment presentation in that supplement. This filing does not show why the company acted or why any insider traded.