Company: AHL
Filing Date: 2025-04-29
Form Type: F-1/A
Source: 0001628280-25-020463
Chunk: 480

Company: ASPEN INSURANCE HOLDINGS LTD
Filing Date: 2025-04-29
Form: F-1/A
Chunk 480
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 the year ended December 31, 2024, the Company performed its annual qualitative assessment and determined that it was more likely than not that the remaining intangible assets and goodwill are not impaired.

<div align='center'>F-64</div>

#### 19.

#### Operating Leases
As at December 31, 2024, the Company has recognized right-of-use operating lease assets of $ 53.5million, net of impairment and operating lease liabilities of $ 75.6million. Right-of-use operating lease assets comprise primarily of leased office real estate globally and other assets. For all office real estate leases, rent incentives, including reduced-rent and rent-free periods and contractually agreed rent increases during the lease term, have been included when determining the present value of future cash flows.

As part of the Company’s operating effectiveness and efficiency program, the Company has consolidated its office space. Where negotiations are either in advanced stages of discussion and it is probable that the sub-lease transactions will be completed, or the Company has agreed terms to sub-lease our office space, the Company has assessed the right-of-use lease assets for impairment. During the twelve months ended December 31, 2024, noimpairment has been recognized on the right-of-use lease asset (2023 — $ Nil).

The Company has no lease transactions between related parties.

Operating lease charge. The following table summarizes the operating lease charge for the twelve months ended December 31, 2024, 2023 and 2022:

|                                                             |     | For the Twelve Months Ended | December 31, 2024 |     |   | December 31, 2023 |     |   | December 31, 2022 |
|:------------------------------------------------------------|:----|:----------------------------|------------------:|:----|:--|------------------:|:----|:--|------------------:|
|                                                             |     | -$ in millions              |                   |     |   |                   |     |   |                   |
| Amortization charge on right-of-use operating leased assets |     | $                           |               9.9 |     | $ |              10.7 |     | $ |              10.1 |
| Interest on operating lease liabilities                     |     |                             |               4.1 |     |   |               4.5 |     |   |               5.4 |
| Operating lease charge                                      |     | $                           |              14.0 |     |