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RenaissanceRe Holdings Ltd. – ‘10-K’ for 12/31/23 – ‘EX-23.2’

On:  Wednesday, 2/21/24, at 4:24pm ET   ·   For:  12/31/23   ·   Accession #:  913144-24-19   ·   File #:  1-14428

Previous ‘10-K’:  ‘10-K’ on 2/8/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   37 References:   

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

 2/21/24  RenaissanceRe Holdings Ltd.       10-K       12/31/23  158:30M

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   6.55M 
 2: EX-10.6     Material Contract                                   HTML    180K 
 3: EX-10.7     Material Contract                                   HTML    172K 
 4: EX-21.1     Subsidiaries List                                   HTML     57K 
 5: EX-22.1     Published Report re: Matters Submitted to a Vote    HTML     43K 
                of Security Holders                                              
 6: EX-23.1     Consent of Expert or Counsel                        HTML     43K 
 7: EX-23.2     Consent of Expert or Counsel                        HTML     44K 
12: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     57K 
                Awarded Compensation                                             
 8: EX-31.1     Certification -- §302 - SOA'02                      HTML     48K 
 9: EX-31.2     Certification -- §302 - SOA'02                      HTML     48K 
10: EX-32.1     Certification -- §906 - SOA'02                      HTML     44K 
11: EX-32.2     Certification -- §906 - SOA'02                      HTML     44K 
18: R1          Cover Page                                          HTML    119K 
19: R2          Audit Information                                   HTML     49K 
20: R3          Consolidated Balance Sheets                         HTML    153K 
21: R4          Consolidated Balance Sheets (Parenthetical)         HTML     63K 
22: R5          Consolidated Statements of Operations               HTML    150K 
23: R6          Consolidated Statements of Comprehensive Income     HTML     77K 
                (Loss)                                                           
24: R7          Consolidated Statements of Changes in               HTML    106K 
                Shareholders' Equity                                             
25: R8          Consolidated Statements of Cash Flows               HTML    158K 
26: R9          Organization                                        HTML     47K 
27: R10         Significant Accounting Policies                     HTML     88K 
28: R11         Acquisition of Validus                              HTML    124K 
29: R12         Goodwill and Other Intangible Assets                HTML    141K 
30: R13         Investments                                         HTML    206K 
31: R14         Fair Value Measurements                             HTML    358K 
32: R15         Reinsurance                                         HTML     96K 
33: R16         Reserve for Claims and Claim Expenses               HTML    612K 
34: R17         Debt and Credit Facilities                          HTML    122K 
35: R18         Noncontrolling Interests                            HTML    123K 
36: R19         Variable Interest Entities                          HTML     74K 
37: R20         Shareholders' Equity                                HTML     72K 
38: R21         Earnings Per Share                                  HTML     69K 
39: R22         Related Party Transactions and Major Customers      HTML     49K 
40: R23         Taxation                                            HTML    143K 
41: R24         Segment Reporting                                   HTML    256K 
42: R25         Stock Incentive Compensation and Employee Benefit   HTML    122K 
                Plans                                                            
43: R26         Statutory Requirements                              HTML    116K 
44: R27         Derivative Instruments                              HTML    228K 
45: R28         Commitments, Contingencies and Other Items          HTML     67K 
46: R29         Subsequent Events                                   HTML     49K 
47: R30         Schedule I. Summary of Investments Other Than       HTML     74K 
                Investments in Related Parties                                   
48: R31         Schedule II. Condensed Financial Information Of     HTML    166K 
                Registrant                                                       
49: R32         Schedule III. Supplementary Insurance Information   HTML    120K 
50: R33         Schedule IV. Supplemental Schedule of Reinsurance   HTML     61K 
                Premiums                                                         
51: R34         Schedule VI. Supplementary Insurance Information    HTML     77K 
                Concerning Property-Casualty Insurance Operations                
52: R35         Significant Accounting Policies (Policies)          HTML    147K 
53: R36         Acquisition of Validus (Tables)                     HTML    115K 
54: R37         Goodwill and Other Intangible Assets (Tables)       HTML    145K 
55: R38         Investments (Tables)                                HTML    213K 
56: R39         Fair Value Measurements (Tables)                    HTML    409K 
57: R40         Reinsurance (Tables)                                HTML     95K 
58: R41         Reserve for Claims and Claim Expenses (Tables)      HTML    578K 
59: R42         Debt and Credit Facilities (Tables)                 HTML     93K 
60: R43         Noncontrolling Interests (Tables)                   HTML    107K 
61: R44         Shareholders' Equity (Tables)                       HTML     57K 
62: R45         Earnings Per Share (Tables)                         HTML     68K 
63: R46         Taxation (Tables)                                   HTML    139K 
64: R47         Segment Reporting (Tables)                          HTML    255K 
65: R48         Stock Incentive Compensation and Employee Benefit   HTML    111K 
                Plans (Tables)                                                   
66: R49         Statutory Requirements (Tables)                     HTML    106K 
67: R50         Derivative Instruments (Tables)                     HTML    219K 
68: R51         Commitments, Contingencies and Other Items          HTML     72K 
                (Tables)                                                         
69: R52         ACQUISITION OF VALIDUS - Overview (Details)         HTML     67K 
70: R53         ACQUISITION OF VALIDUS - Schedule of Purchase       HTML     64K 
                Price (Details)                                                  
71: R54         ACQUISITION OF VALIDUS - Schedule of Fair Value of  HTML    107K 
                Net Assets Acquired and Liabilities Assumed                      
                (Details)                                                        
72: R55         ACQUISITION OF VALIDUS - Schedule of Identifiable   HTML     78K 
                Intangible Assets (Details)                                      
73: R56         ACQUISITION OF VALIDUS - Schedule of Financial      HTML     63K 
                Results (Details)                                                
74: R57         ACQUISITION OF VALIDUS - Taxation (Details)         HTML     63K 
75: R58         ACQUISITION OF VALIDUS - Schedule of Supplemental   HTML     50K 
                Pro Forma Information (Details)                                  
76: R59         ACQUISITION OF VALIDUS - Defined Benefit Pension    HTML     54K 
                Plan (Details)                                                   
77: R60         Goodwill and Other Intangible Assets - Schedule of  HTML     58K 
                Intangible Assets and Goodwill (Details)                         
78: R61         Goodwill and Other Intangible Assets - Narrative    HTML     71K 
                (Details)                                                        
79: R62         Goodwill and Other Intangible Assets - Schedule of  HTML     57K 
                Goodwill and Other Intangible Assets Included in                 
                Equity Method Investments (Details)                              
80: R63         Goodwill and Other Intangible Assets - Schedule of  HTML     78K 
                Finite-Lived Intangible Assets by Major Class                    
                (Details)                                                        
81: R64         Goodwill and Other Intangible Assets - Schedule of  HTML     81K 
                Expected Impairment Charges and Amortization                     
                Expense (Details)                                                
82: R65         Investments - Schedule of Fair Value of Fixed       HTML     81K 
                Maturity Investments Trading (Details)                           
83: R66         Investments - Schedule of Contractual Maturities    HTML     72K 
                of Fixed Maturity Investments (Details)                          
84: R67         Investments - Schedule of Fair Value of Equity      HTML     83K 
                Investments (Details)                                            
85: R68         Investments - Pledged Investments and Reverse       HTML     49K 
                Repurchase Agreements (Details)                                  
86: R69         Investments - Schedule of Net Investment Income     HTML     66K 
                (Details)                                                        
87: R70         Investments - Schedule of Net Realized and          HTML     76K 
                Unrealized Gains (Losses) on Investments (Details)               
88: R71         Investments - Schedule of Other Investments         HTML     90K 
                (Details)                                                        
89: R72         Investments - Term Loans (Details)                  HTML     53K 
90: R73         Investments - Schedule of Investments in Other      HTML     61K 
                Ventures, under Equity Method (Details)                          
91: R74         Investments - Schedule of Equity in (Losses)        HTML     58K 
                Earnings of Other Ventures, Under Equity Method                  
                (Details)                                                        
92: R75         Investments - Net Sales (Purchases) of Investments  HTML     61K 
                (Details)                                                        
93: R76         Fair Value Measurements - Assets and Liabilities    HTML    170K 
                Measured at Fair Value on a Recurring Basis                      
                (Details)                                                        
94: R77         Fair Value Measurements - Narrative (Details)       HTML    112K 
95: R78         Fair Value Measurements - Quantitative Information  HTML     89K 
                Used As Level 3 Inputs (Details)                                 
96: R79         Fair Value Measurements - Assets and Liabilities    HTML     93K 
                Measured at Fair Value on a Recurring Basis Using                
                Level 3 Inputs (Details)                                         
97: R80         Fair Value Measurements - Summary of the Balances   HTML     49K 
                Company Has Elected to Account For at Fair Value                 
                (Details)                                                        
98: R81         Fair Value Measurements - Company's Portfolio of    HTML     55K 
                Other Investments Measured Using Net Asset                       
                Valuations (Details)                                             
99: R82         Fair Value Measurements - Unconsolidated            HTML     51K 
                Investments Holding a Variable Interest (Details)                
100: R83         Reinsurance - Effect of Reinsurance and             HTML     74K  
                Retrocessional Activity on Premiums Written and                  
                Earned and on Net Claims and Claim Expenses                      
                (Details)                                                        
101: R84         Reinsurance - Narrative (Details)                   HTML     83K  
102: R85         Reinsurance - Schedule of Activity in the           HTML     52K  
                Allowance Recorded Against Premium Receivables                   
                (Details)                                                        
103: R86         Reinsurance - Schedule of Activity in the           HTML     51K  
                Allowance Recorded Against Reinsurance                           
                Recoverables (Details)                                           
104: R87         Reserve for Claims and Claim Expenses - Schedule    HTML     63K  
                of Claims and Claim Expense Reserves by Segment                  
                (Details)                                                        
105: R88         Reserve for Claims and Claim Expenses - Schedule    HTML     75K  
                of Liability for Unpaid Claims and Claims                        
                Adjustment Expense (Details)                                     
106: R89         Reserve for Claims and Claim Expenses - Schedule    HTML    193K  
                of Incurred and Paid Claims Development (Details)                
107: R90         Reserve for Claims and Claim Expenses - Prior Year  HTML     89K  
                Development of the Reserve for Net Claims and                    
                Claim Expenses (Details)                                         
108: R91         Reserve for Claims and Claim Expenses -             HTML     59K  
                Reconciliation of the Disclosure of Incurred and                 
                Paid Claims Development to the Reserve for Claims                
                and Claim Expenses (Details)                                     
109: R92         Reserve for Claims and Claim Expenses - Historical  HTML     72K  
                Claims Duration (Details)                                        
110: R93         Reserve for Claims and Claim Expenses - Additional  HTML     58K  
                Information (Details)                                            
111: R94         Debt and Credit Facilities - Schedule of Carrying   HTML    100K  
                Values and Estimated Fair Values of Debt                         
                Instruments (Details)                                            
112: R95         Debt and Credit Facilities - Debt Obligations       HTML     95K  
                Narrative (Details)                                              
113: R96         Debt and Credit Facilities - Schedule of            HTML     68K  
                Maturities of Long-term Debt (Details)                           
114: R97         Debt and Credit Facilities - Schedule of Credit     HTML     61K  
                Facilities (Details)                                             
115: R98         Debt and Credit Facilities - Credit Facilities      HTML    137K  
                Narrative (Details)                                              
116: R99         Noncontrolling Interests - Summary of Redeemable    HTML     60K  
                Noncontrolling Interest (Details)                                
117: R100        Noncontrolling Interests - Narrative (Details)      HTML    112K  
118: R101        Noncontrolling Interests - Schedule of Redeemable   HTML     72K  
                Noncontrolling Interest Activity (Details)                       
119: R102        Variable Interest Entities - Narrative (Details)    HTML    202K  
120: R103        Shareholders' Equity - Narrative (Details)          HTML    195K  
121: R104        Shareholders' Equity - Rollforward of Shares        HTML     64K  
                Issued and Outstanding (Details)                                 
122: R105        Earnings Per Share - Computation of Basic and       HTML     77K  
                Diluted Earnings Per Common Share (Details)                      
123: R106        Related Party Transactions and Major Customers      HTML     91K  
                (Details)                                                        
124: R107        Taxation - Narrative (Details)                      HTML     95K  
125: R108        Taxation - Income (Loss) Before Income Taxes,       HTML     72K  
                Foreign and Domestic (Details)                                   
126: R109        Taxation - Components of Income Tax Benefit         HTML     54K  
                (Expense) (Details)                                              
127: R110        Taxation - Income Tax Reconciliation (Details)      HTML     73K  
128: R111        Taxation - Deferred Tax Assets and Liabilities      HTML     83K  
                (Details)                                                        
129: R112        Segment Reporting - Schedule of Significant         HTML    146K  
                Components of the Company's Revenues and Expenses                
                (Details)                                                        
130: R113        Segment Reporting - Schedule of Gross Premiums      HTML     73K  
                Written Allocated to the Territory of Coverage                   
                Exposure (Details)                                               
131: R114        Stock Incentive Compensation and Employee Benefit   HTML     95K  
                Plans - Narrative (Details)                                      
132: R115        Stock Incentive Compensation and Employee Benefit   HTML     90K  
                Plans - Equity Compensation Other than Options                   
                (Details)                                                        
133: R116        Statutory Requirements - Statutory Capital and      HTML     58K  
                Surplus (Details)                                                
134: R117        Statutory Requirements - Statutory Net Income       HTML     54K  
                (Loss) (Details)                                                 
135: R118        Statutory Requirements - Narrative (Details)        HTML     56K  
136: R119        Statutory Requirements - Schedule Of Assets Held    HTML     61K  
                Under Trust And Minimum (Details)                                
137: R120        Statutory Requirements - Schedule Of                HTML     58K  
                Multi-Beneficiary Reduced Collateral Reinsurance                 
                Trusts (Details)                                                 
138: R121        Derivative Instruments - Schedule of Location on    HTML    134K  
                Consolidated Balance Sheets and Fair Value of                    
                Principal Derivative Instruments (Details)                       
139: R122        Derivative Instruments - Schedule of Gain (Loss)    HTML     79K  
                Recognized in Consolidated Statements of                         
                Operations Related to Principal Derivative                       
                Instruments (Details)                                            
140: R123        Derivative Instruments - Narrative (Details)        HTML     72K  
141: R124        Derivative Instruments - Schedule of Derivative     HTML     52K  
                Instruments Designated as Hedges of a Net                        
                Investment in a Foreign Operation (Details)                      
142: R125        Commitments, Contingencies and Other Items -        HTML     95K  
                Narrative (Details)                                              
143: R126        Commitments, Contingencies and Other Items -        HTML     75K  
                Schedule of Future Minimum Payments, Operating and               
                Finance Leases (Details)                                         
144: R127        Subsequent Events (Details)                         HTML    118K  
145: R128        Schedule I. Summary of Investments Other Than       HTML     93K  
                Investments in Related Parties (Details)                         
146: R129        Schedule II. Condensed Financial Information Of     HTML    140K  
                Registrant - Balance Sheets (Details)                            
147: R130        Schedule II. Condensed Financial Information Of     HTML     70K  
                Registrant - Balance Sheets Additional Information               
                (Details)                                                        
148: R131        Schedule II. Condensed Financial Information Of     HTML    107K  
                Registrant - Statements of Operations (Details)                  
149: R132        Schedule II. Condensed Financial Information Of     HTML     71K  
                Registrant - Statements of Comprehensive Income                  
                (Loss) (Details)                                                 
150: R133        Schedule II. Condensed Financial Information Of     HTML    136K  
                Registrant - Statements of Cash Flows (Details)                  
151: R134        Schedule III. Supplementary Insurance Information   HTML     85K  
                (Details)                                                        
152: R135        Schedule IV. Supplemental Schedule of Reinsurance   HTML     58K  
                Premiums (Details)                                               
153: R136        Schedule VI. Supplementary Insurance Information    HTML     77K  
                Concerning Property-Casualty Insurance Operations                
                (Details)                                                        
155: XML         IDEA XML File -- Filing Summary                      XML    295K  
158: XML         XBRL Instance -- rnr-20231231_htm                    XML   8.94M  
154: EXCEL       IDEA Workbook of Financial Report Info              XLSX    425K  
14: EX-101.CAL  XBRL Calculations -- rnr-20231231_cal                XML    457K 
15: EX-101.DEF  XBRL Definitions -- rnr-20231231_def                 XML   2.13M 
16: EX-101.LAB  XBRL Labels -- rnr-20231231_lab                      XML   3.66M 
17: EX-101.PRE  XBRL Presentations -- rnr-20231231_pre               XML   2.70M 
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156: JSON        XBRL Instance as JSON Data -- MetaLinks              958±  1.53M  
157: ZIP         XBRL Zipped Folder -- 0000913144-24-000019-xbrl      Zip   1.26M  


‘EX-23.2’   —   Consent of Expert or Counsel


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Exhibit 23.2


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements:

1)Registration Statements (Form S-3 No. 333-272124 and 333-265020) of RenaissanceRe Holdings Ltd.

2)Registration Statement (Form S-8 No. 333-211398) pertaining to the RenaissanceRe Holdings Ltd. 2016 Long-Term Incentive Plan.

3)Registration Statement (Form S-8 No. 333-265021) pertaining to the RenaissanceRe Holdings Ltd. First Amended and Restated 2016 Long-Term Incentive Plan.

of our report dated February 4, 2022, with respect to the consolidated financial statements and financial statement schedules of RenaissanceRe Holdings Ltd., for the year ended December 31, 2021, included in this Annual Report (Form 10-K).
/s/ Ernst & Young Ltd.
Hamilton, Bermuda
February 21, 2024


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/21/24
For Period end:12/31/23
2/4/2210-K,  4,  8-K,  8-K/A
12/31/2110-K,  4
 List all Filings 


37 Previous Filings that this Filing References

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

12/13/23  RenaissanceRe Holdings Ltd.       8-K:1,2,9  12/12/23   12:242K
11/09/23  RenaissanceRe Holdings Ltd.       8-K:5,9    11/07/23   13:263K
11/02/23  RenaissanceRe Holdings Ltd.       8-K:1,2,9  10/31/23   17:667K                                   Donnelley … Solutions/FA
11/02/23  RenaissanceRe Holdings Ltd.       10-Q        9/30/23   92:16M
11/01/23  RenaissanceRe Holdings Ltd.       8-K:1,2,3,711/01/23   13:393K                                   Donnelley … Solutions/FA
 7/26/23  RenaissanceRe Holdings Ltd.       10-Q        6/30/23   89:15M
 6/05/23  RenaissanceRe Holdings Ltd.       8-K:1,8,9   5/31/23   16:782K                                   Donnelley … Solutions/FA
 5/23/23  RenaissanceRe Holdings Ltd.       8-K/A:1,9   5/22/23   12:1M                                     Donnelley … Solutions/FA
 2/22/23  RenaissanceRe Holdings Ltd.       8-K:1,2,9   2/22/23   12:277K
 2/08/23  RenaissanceRe Holdings Ltd.       10-K       12/31/22  148:30M
11/22/22  RenaissanceRe Holdings Ltd.       8-K:1,2,9  11/18/22   13:1.2M                                   Donnelley … Solutions/FA
11/02/22  RenaissanceRe Holdings Ltd.       10-Q        9/30/22   83:16M
 3/28/22  RenaissanceRe Holdings Ltd.       DEF 14A     5/16/22    2:10M                                    DG3/FA
 2/04/22  RenaissanceRe Holdings Ltd.       10-K       12/31/21  158:31M
11/03/21  RenaissanceRe Holdings Ltd.       8-K:1,2,9  11/03/21   12:301K
 7/12/21  RenaissanceRe Holdings Ltd.       8-A12B                 5:285K                                   Donnelley … Solutions/FA
11/03/20  RenaissanceRe Holdings Ltd.       8-K:1,2,9  10/30/20   13:285K
 7/29/20  RenaissanceRe Holdings Ltd.       10-Q        6/30/20   90:26M
 2/07/20  RenaissanceRe Holdings Ltd.       10-K       12/31/19  163:47M
11/12/19  RenaissanceRe Holdings Ltd.       8-K:1,2,9  11/07/19   13:1M
 6/24/19  RenaissanceRe Holdings Ltd.       8-K:1,2,9   6/21/19    2:273K
 4/02/19  RenaissanceRe Holdings Ltd.       8-K:1,8,9   3/28/19    7:754K                                   Donnelley … Solutions/FA
 3/26/19  RenaissanceRe Holdings Ltd.       8-K:1,9     3/25/19    2:46K                                    Donnelley … Solutions/FA
 3/25/19  RenaissanceRe Holdings Ltd.       8-K:1,2,9   3/22/19    3:316K                                   Donnelley … Solutions/FA
 3/22/19  RenaissanceRe Holdings Ltd.       8-K:1,2,3,7 3/22/19    4:213K                                   Donnelley … Solutions/FA
 6/18/18  RenaissanceRe Holdings Ltd.       8-A12B                 5:292K                                   Donnelley … Solutions/FA
 5/16/18  RenaissanceRe Holdings Ltd.       8-K:1,5,9   5/11/18    3:61K                                    Donnelley Fi… Express/FA
11/13/17  RenaissanceRe Holdings Ltd.       8-K:1,2,5,911/08/17    4:83K                                    Donnelley Fi… Express/FA
 6/29/17  RenaissanceRe Holdings Ltd.       8-K:1,8,9   6/26/17    8:897K                                   Donnelley … Solutions/FA
11/18/16  RenaissanceRe Holdings Ltd.       8-K:1,9    11/15/16    2:19K                                    Donnelley Fi… Express/FA
11/10/16  RenaissanceRe Holdings Ltd.       8-K:1,2,5,911/08/16    4:121K                                   Donnelley … Solutions/FA
 7/27/16  RenaissanceRe Holdings Ltd.       10-Q        6/30/16   86:24M                                    Workiva Inc Wde… FA01/FA
 3/25/15  RenaissanceRe Holdings Ltd.       8-K:1,9     3/19/15    7:851K                                   Donnelley … Solutions/FA
 2/22/13  RenaissanceRe Holdings Ltd.       10-K       12/31/12  146:56M                                    Workiva Inc.
 3/31/03  RenaissanceRe Holdings Ltd.       10-K       12/31/02   16:849K                                   Capital Systems 01/FA
 8/14/02  RenaissanceRe Holdings Ltd.       10-Q        6/30/02    2:163K                                   Capital Systems 01/FA
 5/14/98  RenaissanceRe Holdings Ltd.       10-Q        3/31/98    4:133K                                   Daniels Printing … 01/FA
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