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Everest Reinsurance Holdings Inc – ‘10-K’ for 12/31/19 – ‘EX-101.CAL’

On:  Friday, 3/27/20, at 2:32pm ET   ·   For:  12/31/19   ·   Accession #:  914748-20-2   ·   File #:  33-71652

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  As Of               Filer                 Filing    For·On·As Docs:Size

 3/27/20  Everest Reinsurance Holdings Inc  10-K       12/31/19  148:34M

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Holdings 10-K 2019                                  HTML   4.58M 
 2: EX-23.1     Consent of Experts or Counsel -- exhibit231         HTML     44K 
 3: EX-31.1     Certification -- §302 - SOA'02 -- exhibit311        HTML     50K 
 4: EX-31.2     Certification -- §302 - SOA'02 -- exhibit312        HTML     50K 
 5: EX-32.1     Certification -- §906 - SOA'02 -- exhibit321        HTML     47K 
31: R1          Document And Entity Information                     HTML    110K 
112: R2          Consolidated Balance Sheets                         HTML    153K  
131: R3          Consolidated Balance Sheets (Parenthetical)         HTML     67K  
75: R4          Consolidated Statements Of Operations And           HTML    129K 
                Comprehensive Income (Loss)                                      
27: R5          Consolidated Statements Of Changes In               HTML     80K 
                Stockholder's Equity                                             
108: R6          Consolidated Statements Of Cash Flows               HTML    161K  
127: R7          Summary Of Significant Accounting Policies          HTML    103K  
82: R8          Investments                                         HTML    445K 
26: R9          Reserves For Losses And LAE                         HTML   1.17M 
13: R10         Fair Value                                          HTML    266K 
65: R11         Senior Notes                                        HTML     66K 
122: R12         Long Term Subordinated Notes                        HTML     73K  
104: R13         Federal Home Loan Bank Membership                   HTML     48K  
14: R14         Collateralized Reinsurance And Trust Agreements     HTML     64K 
66: R15         Leases                                              HTML     67K 
123: R16         Income Taxes                                        HTML    157K  
105: R17         Reinsurance                                         HTML    188K  
16: R18         Comprehensive Income (Loss)                         HTML    132K 
63: R19         Employee Benefit Plans                              HTML    334K 
145: R20         Dividend Restrictions And Statutory Financial       HTML     59K  
                Information                                                      
91: R21         Commitments And Contingencies                       HTML     53K 
46: R22         Related-Party Transactions                          HTML     71K 
59: R23         Segment Reporting                                   HTML    116K 
146: R24         Subsequent Events                                   HTML     46K  
92: R25         Unaudited Quarterly Financial Data                  HTML     95K 
47: R26         Revisions To Financial Statements                   HTML    606K 
60: R27         Schedule I - Summary Of Investments - Other Than    HTML    107K 
                Investments In Related Parties                                   
143: R28         Schedule II - Condensed Financial Information Of    HTML    279K  
                The Registrant                                                   
94: R29         Schedule III - Supplementary Insurance Information  HTML    177K 
100: R30         Schedule IV - Reinsurance                           HTML     99K  
118: R31         Summary Of Significant Accounting Policies          HTML    137K  
                (Policy)                                                         
71: R32         Summary Of Significant Accounting Policies          HTML     54K 
                (Tables)                                                         
19: R33         Investments (Tables)                                HTML    434K 
99: R34         Reserves For Losses And LAE (Tables)                HTML   1.15M 
117: R35         Fair Value (Tables)                                 HTML    244K  
70: R36         Senior Notes (Tables)                               HTML     69K 
18: R37         Long Term Subordinated Notes (Tables)               HTML     68K 
97: R38         Leases (Tables)                                     HTML     62K 
120: R39         Income Taxes (Tables)                               HTML    146K  
89: R40         Reinsurance (Tables)                                HTML    185K 
141: R41         Comprehensive Income (Loss) (Tables)                HTML    134K  
50: R42         Employee Benefit Plans (Tables)                     HTML    347K 
34: R43         Dividend Restrictions And Statutory Financial       HTML     51K 
                Information (Tables)                                             
88: R44         Commitments And Contingencies (Tables)              HTML     52K 
140: R45         Related-Party Transactions (Tables)                 HTML     63K  
49: R46         Segment Reporting (Tables)                          HTML    116K 
33: R47         Unaudited Quarterly Financial Data (Tables)         HTML     94K 
87: R48         Revisions To Financial Statements (Tables)          HTML    604K 
142: R49         Summary Of Significant Accounting Policies          HTML     65K  
                (Narrative) (Details)                                            
133: R50         Summary Of Significant Accounting Policies          HTML     44K  
                (Schedule Of Uncollectible Reinsurance Recoverable               
                And Premium Receivables) (Details)                               
113: R51         Summary Of Significant Accounting Policies          HTML     47K  
                (Schedule Of Deferred Acquisition Costs Amortized                
                To Income) (Details)                                             
22: R52         Investments (Narrative) (Details)                   HTML     80K 
73: R53         Investments (Summary Of Unrealized Appreciation     HTML     90K 
                (Depreciation) Of Available For Sale, Fixed                      
                Maturity And Equity Security Investments)                        
                (Details)                                                        
134: R54         Investments (Summary Of Amortized Cost And Market   HTML     86K  
                Value Of Fixed Maturity Securities, By Contractual               
                Maturity) (Details)                                              
114: R55         Investments (Summary Of Changes In Net Unrealized   HTML     60K  
                Appreciation (Depreciation) For The Company's                    
                Investments) (Details)                                           
23: R56         Investments (Summary Of Aggregate Market Value And  HTML     99K 
                Gross Unrealized Depreciation Of Fixed Maturity                  
                And Equity Securities, By Security Type) (Details)               
74: R57         Investments (Summary Of Aggregate Market Value And  HTML     85K 
                Gross Unrealized Depreciation Of Fixed Maturity                  
                And Equity Securities, By Contractual Maturity)                  
                (Details)                                                        
132: R58         Investments (Summary Of Components Of Net           HTML     71K  
                Investment Income) (Details)                                     
115: R59         Investments (Summary Of Components Of Net Realized  HTML     75K  
                Capital Gains (Losses)) (Details)                                
35: R60         Investments (Summary Of Gross Gains (Losses) From   HTML     54K 
                Sales Of Fixed Maturity And Equity Securities)                   
                (Details)                                                        
53: R61         Reserves For Losses And LAE (Narrative) (Details)   HTML     78K 
135: R62         Reserves For Losses And LAE (Summary Of Activity    HTML     72K  
                In The Reserve For Losses And LAE) (Details)                     
83: R63         Reserves For Losses And LAE (Incurred Loss And      HTML    257K 
                ALAE And Paid Loss And ALAE, Net Of Reinsurance)                 
                (Details)                                                        
39: R64         Reserves For Losses And LAE (Average Annual         HTML     88K 
                Percentage Payout Incurred Claims By Age, Net Of                 
                Reinsurance) (Details)                                           
56: R65         Reserves For Losses And LAE (Reconciliation of the  HTML     78K 
                Net Incurred and Paid Claims Development)                        
                (Details)                                                        
139: R66         Reserves For Losses And LAE (Summary Of Incurred    HTML     60K  
                Losses With Respect To A&E Reserves On Both Gross                
                And Net Of Reinsurance Basis) (Details)                          
86: R67         Fair Value (Narrative) (Details)                    HTML     91K 
40: R68         Fair Value (Fair Value Measurement Levels For All   HTML    115K 
                Assets, Recorded At Fair And Market Value)                       
                (Details)                                                        
51: R69         Fair Value (Activity Under Level 3, Fair Value      HTML     87K 
                Measurements Using Significant Unobservable Inputs               
                By Asset Type) (Details)                                         
79: R70         Fair Value (Fair Value Measurements Using           HTML     58K 
                Significant Unobservable Inputs for Equity Index                 
                Put Option Contracts) (Details)                                  
32: R71         Senior Notes (Narrative) (Details)                  HTML     56K 
111: R72         Senior Notes (Schedule Of Outstanding Senior        HTML     58K  
                Notes) (Details)                                                 
130: R73         Senior Notes (Schedule Of Interest Expense          HTML     45K  
                Incurred In Connection With Senior Notes)                        
                (Details)                                                        
76: R74         Long Term Subordinated Notes (Narrative) (Details)  HTML     74K 
28: R75         Long Term Subordinated Notes (Schedule Of           HTML     62K 
                Outstanding Fixed To Floating Rate Long Term                     
                Subordinated Notes) (Details)                                    
107: R76         Long Term Subordinated Notes (Schedule Of Interest  HTML     45K  
                Expense Incurred In Connection With Long Term                    
                Subordinated Notes) (Details)                                    
126: R77         Federal Home Loan Bank Membership (Narrative)       HTML     51K  
                (Details)                                                        
81: R78         Collateralized Reinsurance And Trust Agreements     HTML    129K 
                (Narrative) (Details)                                            
25: R79         Leases (Narrative) (Details)                        HTML     69K 
78: R80         Leases (Supplemental Information Relating to        HTML     57K 
                Operating Leases) (Details)                                      
30: R81         Leases (Maturities of Lease Liabilities) (Details)  HTML     61K 
110: R82         Income Taxes (Narrative) (Details)                  HTML     96K  
129: R83         Income Taxes (Components Of The Provision)          HTML     59K  
                (Details)                                                        
77: R84         Income Taxes (Reconciliation Of The Difference      HTML     82K 
                Between The Provision For Income Taxes And The                   
                Expected Tax Provision At The Weighted Average Tax               
                Rate) (Details)                                                  
29: R85         Income Taxes (Reconciliation Of The Beginning And   HTML     58K 
                Ending Amount Of Unrecognized Tax Benefits)                      
                (Details)                                                        
109: R86         Income Taxes (Net Deferred Income Tax               HTML    107K  
                Assets/(Liabilities)) (Details)                                  
128: R87         Reinsurance (Narrative) (Details)                   HTML     58K  
80: R88         Reinsurance (Premiums Written And Earned And        HTML     81K 
                Incurred Losses And LAE) (Details)                               
24: R89         Reinsurance (Affiliated Quota Share Reinsurance     HTML     90K 
                Agreements For All New And Renewal Business For                  
                The Indicated Coverage Period) (Details)                         
36: R90         Reinsurance (Schedule Of Loss Portfolio Transfer    HTML     58K 
                Reinsurance Agreements, Net Insurance Exposures                  
                And Reserves Were Transferred To An Affiliate)                   
                (Details)                                                        
54: R91         Reinsurance (Premiums And Losses Ceded By The       HTML     74K 
                Company To Affiliate) (Details)                                  
136: R92         Comprehensive Income (Loss) (Components Of          HTML     85K  
                Comprehensive Income (Loss) In The Consolidated                  
                Statements Of Operations) (Details)                              
84: R93         Comprehensive Income (Loss) (Reclassification From  HTML     65K 
                Accumulated Other Comprehensive Income) (Details)                
37: R94         Comprehensive Income (Loss) (Components Of          HTML     72K 
                Accumulated Other Comprehensive Income (Loss), Net               
                Of Tax, In The Consolidated Balance Sheets)                      
                (Details)                                                        
55: R95         Employee Benefit Plan (Narrative) (Details)         HTML    109K 
138: R96         Employee Benefit Plans (Summary Of Contributions    HTML     48K  
                To Defined Benefit Pension Plans) (Details)                      
85: R97         Employee Benefit Plans (Summary Of Pension          HTML     46K 
                Expense) (Details)                                               
41: R98         Employee Benefit Plans (Summary Of Status Of Plan)  HTML     89K 
                (Details)                                                        
52: R99         Employee Benefit Plans (Amounts Recognized In The   HTML     63K 
                Consolidated Balance Sheets) (Details)                           
69: R100        Employee Benefit Plans (Amounts Not Yet Reflected   HTML     56K 
                In Net Periodic Benefit Cost And Included In                     
                Accumulated Other Comprehensive Income (Loss))                   
                (Details)                                                        
17: R101        Employee Benefit Plans (Other Changes In Other      HTML     68K 
                Comprehensive Income (Loss)) (Details)                           
98: R102        Employee Benefit Plans (Summary Of Net Periodic     HTML     76K 
                Benefit Cost For U.S. Employees) (Details)                       
116: R103        Employee Benefit Plans (Summary Of Accumulated      HTML     50K  
                Benefit Obligation) (Details)                                    
72: R104        Employee Benefit Plans (Projected Benefit           HTML     53K 
                Obligations In Excess Of Plan Assets) (Details)                  
20: R105        Employee Benefit Plans (Accumulated Benefit         HTML     54K 
                Obligations In Excess Of Plan Assets) (Details)                  
101: R106        Employee Benefit Plans (Expected Benefit Payments)  HTML     61K  
                (Details)                                                        
119: R107        Employee Benefit Plans (Fair Value Measurement      HTML     80K  
                Levels For Qualified Plan Assets) (Details)                      
68: R108        Employee Benefit Plans (Incurred Expenses Related   HTML     46K 
                To Defined Contribution Plans For U.S. Employees)                
                (Details)                                                        
21: R109        Employee Benefit Plans (Incurred Expenses Related   HTML     46K 
                To Defined Contribution Plans For Non-U.S.                       
                Employees) (Details)                                             
48: R110        Employee Benefit Plans (Changes In The Assumed      HTML     54K 
                Healthcare Cost Trend) (Details)                                 
61: R111        Employee Benefit Plans (Post-Retirement Benefit     HTML     46K 
                Expenses) (Details)                                              
147: R112        Dividend Restrictions And Statutory Financial       HTML     54K  
                Information (Narrative) (Details)                                
93: R113        Dividend Restrictions And Statutory Financial       HTML     51K 
                Information (Regulatory Targeted Capital And                     
                Actual Statutory Capital) (Details)                              
45: R114        Commitments And Contingencies (Estimated Cost To    HTML     50K 
                Replace All Such Annuities For Which The Company                 
                Was Contingently Liable) (Details)                               
58: R115        Related-Party Transactions (Narrative) (Details)    HTML     90K 
144: R116        Related-Party Transactions (Amendments To The       HTML     57K  
                Share Repurchase Program For The Common Shares                   
                Approved For Repurchase) (Details)                               
90: R117        Related-Party Transactions (Dividends Received On   HTML     47K 
                Preferred Shares) (Details)                                      
44: R118        Related-Party Transactions (Expenses Incurred By    HTML     44K 
                Holdings From Services Provided By Affiliated                    
                Company) (Details)                                               
62: R119        Segment Reporting (Narrative) (Details)             HTML     50K 
124: R120        Segment Reporting (Schedule Of Underwriting         HTML     86K  
                Results For Operating Segments) (Details)                        
106: R121        Segment Reporting (Schedule Of Underwriting         HTML     68K  
                Results For Operating Segments To Income (Loss)                  
                Before Taxes) (Details)                                          
15: R122        Segment Reporting (Schedule Of Gross Written        HTML     47K 
                Premium Derived From Largest Non-U.S. Market)                    
                (Details)                                                        
67: R123        Unaudited Quarterly Financial Data (Summary Of      HTML     67K 
                Quarterly Financial Data) (Details)                              
121: R124        Revisions To Financial Statements (Schedule Of      HTML     78K  
                Prior Period Financial Statements - Balance                      
                Sheets) (Details)                                                
103: R125        Revisions To Financial Statements (Schedule Of      HTML     81K  
                Prior Period Financial Statements - Operations And               
                Comprehensive Income (Loss)) (Details)                           
12: R126        Revisions To Financial Statements (Schedule Of      HTML     75K 
                Prior Period Financial Statements - Stockholder's                
                Equity) (Details)                                                
64: R127        Revisions To Financial Statements (Schedule Of      HTML     65K 
                Prior Period Financial Statements - Cash Flows)                  
                (Details)                                                        
125: R128        Schedule I - Summary Of Investments - Other Than    HTML     99K  
                Investments In Related Parties (Details)                         
102: R129        Schedule II - Condensed Financial Information Of    HTML     79K  
                The Registrant (Narrative) (Details)                             
95: R130        Schedule II - Condensed Financial Information Of    HTML    184K 
                The Registrant (Condensed Balance Sheets)                        
                (Details)                                                        
148: R131        Schedule II - Condensed Financial Information Of    HTML    142K  
                The Registrant (Condensed Statements Of                          
                Operations) (Details)                                            
57: R132        Schedule II - Condensed Financial Information Of    HTML    160K 
                The Registrant (Condensed Statements Of Cash                     
                Flows) (Details)                                                 
42: R133        Schedule III - Supplementary Insurance Information  HTML     76K 
                (Details)                                                        
96: R134        Schedule IV - Reinsurance (Details)                 HTML     68K 
137: XML         IDEA XML File -- Filing Summary                      XML    307K  
38: EXCEL       IDEA Workbook of Financial Reports                  XLSX    216K 
 8: EX-101.INS  XBRL Instance -- cik0000914748-20191231              XML  11.48M 
 6: EX-101.CAL  XBRL Calculations -- cik0000914748-20191231_cal      XML    399K 
 7: EX-101.DEF  XBRL Definitions -- cik0000914748-20191231_def       XML   1.93M 
 9: EX-101.LAB  XBRL Labels -- cik0000914748-20191231_lab            XML   2.91M 
10: EX-101.PRE  XBRL Presentations -- cik0000914748-20191231_pre     XML   2.66M 
11: EX-101.SCH  XBRL Schema -- cik0000914748-20191231                XSD    371K 
43: ZIP         XBRL Zipped Folder -- 0000914748-20-000002-xbrl      Zip    522K 


‘EX-101.CAL’   —   XBRL Calculations — cik0000914748-20191231_cal


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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Locator_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_5993" xlink:to="Locator_us-gaap_NetCashProvidedByUsedInOperatingActivities_5994" order="10.0" weight="1"/>
</calculationLink>
</linkbase>

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