Company: AHL
Filing Date: 2025-03-20
Form Type: F-1/A
Source: 0001628280-25-014149
Chunk: 455

Company: ASPEN INSURANCE HOLDINGS LTD
Filing Date: 2025-03-20
Form: F-1/A
Chunk 455
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392.3 |     |      | -1,299.3 |
| Net earned premiums                  |     | $                                |  2,889.7 |     | $    |  2,614.5 |     | $    |  2,688.7 |
| Losses and loss adjustment expenses: |     |                                  |          |     |      |          |     |      |          |
| Insurance                            |     | $                                |  1,759.1 |     | $    |  1,644.5 |     | $    |  1,574.2 |
| Reinsurance                          |     |                                  |    915.8 |     |      |    707.2 |     |      |    939.5 |
| Ceded                                |     |                                  |   -957.1 |     |      |   -798.7 |     |      |   -833.7 |
| Losses and loss adjustment expenses  |     | $                                |  1,717.8 |     | $    |  1,553.0 |     | $    |  1,680.0 |

Current expected credit loss model (“CECL”) . As at December 31, 2024, the Company’s allowance for expected credit losses was $ 27.5million (2023 — $ 3.7million). For the twelve months ended December 31, 2024 there was a $ 23.8million increase in the CECL allowance on reinsurance recoverables (2023 — no change, 2022 — $ 0.4million increase).

The Company is potentially exposed to concentrations of credit risk in respect of amounts recoverable from reinsurers, refer to Note 22, “Concentrations of Credit Risk — Reinsurance recoverables” of these consolidated financial statements for more detail.

#### 8.

#### Derivative Contracts
The following table summarizes information on the location and amounts of derivative fair values on the consolidated balance sheet as at December 31, 2024 and 2023:

|                                                            |     |                        |     |                | As at December 31, 2024 |     |       |       |     |                | As at December 31, 2023 |     |       |       |
|:-----------------------------------------------------------|:----|:-----------------------|:----|:---------------|------------------------:|:----|:------|------