Company: AXS-PE
Filing Date: 2025-07-29
Form Type: 10-Q
Source: 0001214816-25-000149
Chunk: 54

Company: AXIS CAPITAL HOLDINGS LTD
Filing Date: 2025-07-29
Form: 10-Q
Item: Item 1
Chunk 54
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3 - 'Investments' for information on the Company's unfunded investment commitments related to the Company's other investment portfolio.

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Table of  ContentsAXIS CAPITAL HOLDINGS LIMITEDNOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)13.    OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents the tax effects allocated to each component of other comprehensive income (loss):20252024Before tax amountIncome tax (expense) benefitNet of tax amountBefore tax amountIncome tax (expense) benefitNet of tax amountThree months ended June 30,Available for sale investments:Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has not been recognized $130,559 $(26,013)$104,546 $(38,138)$2,552 $(35,586)Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has been recognized 692 (117)575 (126)24 (102)Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)11,006 (1,484)9,522 59,496 (5,124)54,372 Unrealized gains (losses) arising during the period, net of reclassification adjustment142,257 (27,614)114,643 21,232 (2,548)18,684 Foreign currency translation adjustment16,023 — 16,023 (1,803)— (1,803)Total other comprehensive income (loss), net of tax$158,280 $(27,614)$130,666 $19,429 $(2,548)$16,881 Six months ended June 30,Available for sale investments:Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has not been recognized$232,201 $(40,125)$192,076 $(114,506)$18,904 $(95,602)Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has been recognized300 (58)242 (600)37 (563)Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)45,316 (7,654)37,662