S&P Global Ratings' Top 40 Global Reinsurers in 2024 and Reinsurers By Country

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      <subfield code="a">For the purpose of our Top 40 Global Reinsurers ranking, we made estimates for companies that did not publish net premiums written for 2023 due to the introduction of International Financial Reporting Standard (IFRS) 17. Our estimates are based on 2022 net premiums written and adjusted by the growth rate of either gross premiums written or gross insurance revenue in 2023. In table 2--"Global reinsurers by country"--we added either net premiums written or net insurance revenue. Due to the accounting change, some of the growth rates in 2023 are not comparable and are marked as not meaningful </subfield>
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