ASSURED GUARANTY LTD
For the period ended Dec 31, 2025. Filed Feb 27, 2026.
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FY2025 · Filed Feb 27, 2026
AGO$73.93+0.2%Stored close · as of Nov 10, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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19. Other Comprehensive Income
- Other Comprehensive Income
The following tables present the changes in each component of AOCI and the effect of reclassifications out of AOCI into the respective lines in the consolidated statements of operations.
| Net Unrealized Gains (Losses) on Investments with: · ISCR on FG VIEs’ Liabilities with Recourse · CumulativeTranslationAdjustment · Cash Flow Hedge · Total AOCI | ||||||
|---|---|---|---|---|---|---|
| No Credit Impairment · Credit Impairment | ||||||
| (in millions) | ||||||
| Balance, December 31, 2024 | $(235) | $(99) | $(18) | $(37) | $4 | $(385) |
| Other comprehensive income (loss) before reclassifications | 178 | 4 | (1) | 2 | — | 183 |
| Less: Amounts reclassified from AOCI to: | ||||||
| Net realized investment gains (losses) | (9) | (28) | — | — | — | (37) |
| Fair value gains (losses) on FG VIEs | — | — | (3) | — | — | (3) |
| Total before tax | (9) | (28) | (3) | — | — | (40) |
| Tax (provision) benefit | — | 5 | 1 | — | — | 6 |
| Total amount reclassified from AOCI, net of tax | (9) | (23) | (2) | — | — | (34) |
| Other comprehensive income (loss) | 187 | 27 | 1 | 2 | — | 217 |
| Balance, December 31, 2025 | $(48) | $(72) | $(17) | $(35) | $4 | $(168) |
| Net Unrealized Gains (Losses) on Investments with: · ISCR on FG VIEs’ Liabilities with Recourse · CumulativeTranslationAdjustment · Cash Flow Hedge · Total AOCI | ||||||
|---|---|---|---|---|---|---|
| No Credit Impairment · Credit Impairment | ||||||
| (in millions) | ||||||
| Balance, December 31, 2023 | $(202) | $(104) | $(20) | $(38) | $5 | $(359) |
| Other comprehensive income (loss) before reclassifications | (43) | 20 | — | 1 | — | (22) |
| Less: Amounts reclassified from AOCI to: | ||||||
| Net realized investment gains (losses) | (10) | 18 | — | — | — | 8 |
| Fair value gains (losses) on FG VIEs | — | — | (3) | — | — | (3) |
| Interest expense | — | — | — | — | 1 | 1 |
| Total before tax | (10) | 18 | (3) | — | 1 | 6 |
| Tax (provision) benefit | — | (3) | 1 | — | — | (2) |
| Total amount reclassified from AOCI, net of tax | (10) | 15 | (2) | — | 1 | 4 |
| Other comprehensive income (loss) | (33) | 5 | 2 | 1 | (1) | (26) |
| Balance, December 31, 2024 | $(235) | $(99) | $(18) | $(37) | $4 | $(385) |
| Net Unrealized Gains (Losses) on Investments with: · ISCR on FG VIEs’ Liabilities with Recourse · CumulativeTranslationAdjustment · Cash Flow Hedge · Total AOCI | ||||||
|---|---|---|---|---|---|---|
| No Credit Impairment · Credit Impairment | ||||||
| (in millions) | ||||||
| Balance, December 31, 2022 | $(343) | $(110) | $(23) | $(45) | $6 | $(515) |
| Other comprehensive income (loss) before reclassifications | 139 | (5) | — | 2 | — | 136 |
| Less: Amounts reclassified from AOCI to: | ||||||
| Net realized investment gains (losses) | (1) | (13) | — | — | — | (14) |
| Fair value gains (losses) on FG VIEs | — | — | (3) | — | — | (3) |
| Fair value gains (losses) on CIVs | — | — | — | (6) | — | (6) |
| Interest expense | — | — | — | — | 1 | 1 |
| Total before tax | (1) | (13) | (3) | (6) | 1 | (22) |
| Tax (provision) benefit | (1) | 2 | — | 1 | — | 2 |
| Total amount reclassified from AOCI, net of tax | (2) | (11) | (3) | (5) | 1 | (20) |
| Other comprehensive income (loss) | 141 | 6 | 3 | 7 | (1) | 156 |
| Balance, December 31, 2023 | $(202) | $(104) | $(20) | $(38) | $5 | $(359) |
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