v3.25.4
Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill And Intangible Assets [Abstract]  
Summary of Changes in Carrying Value of Goodwill and Intangible Assets The following tables present the changes in carrying value of goodwill and intangible assets.
For the year ended December 31, 2025
Balance,
January 1,
2025
Net additions/
(disposals)(1),(3)
Amortization
expense
Effect of
changes in
foreign
exchange
rates
Balance,
December 31,
2025
Goodwill
$6,275
$739
$            n/a
$(137)
$6,877
Indefinite life intangible assets
Brand
866
21
n/a
(43)
844
Fund management contracts and other(4)
1,258
175
  n/a
(34)
1,399
2,124
196
  n/a
(77)
2,243
Finite life intangible assets(5)
Distribution networks
840
59
(69)
(38)
792
Customer relationships
542
280
(34)
(14)
774
Software
1,212
385
(254)
(32)
1,311
Fund management contracts and other
59
277
(7)
(2)
327
2,653
1,001
(364)
(86)
3,204
Total intangible assets
4,777
1,197
(364)
(163)
5,447
Total goodwill and intangible assets
$11,052
$1,936
$(364)
$(300)
$12,324
For the year ended December 31, 2024
Balance,
January 1,
2024
Net additions/
(disposals)(2)
Amortization
expense
Effect of
changes in
foreign
exchange
rates
Balance,
December 31,
2024
Goodwill
$5,919
$150
$            n/a
$206
$6,275
Indefinite life intangible assets
Brand
791
3
  n/a
72
866
Fund management contracts and other(4)
1,034
156
  n/a
68
1,258
1,825
159
  n/a
140
2,124
Finite life intangible assets(5)
Distribution networks
834
13
(56)
49
840
Customer relationships
582
-
(52)
12
542
Software
1,102
329
(257)
38
1,212
Fund management contracts and other
48
7
(9)
13
59
2,566
349
(374)
112
2,653
Total intangible assets
4,391
508
(374)
252
4,777
Total goodwill and intangible assets
$10,310
$658
$(374)
$458
$11,052
(1)In November 2025, the Company completed the acquisition of a 75% interest in Comvest Credit Partners. Goodwill, brand, indefinite life fund management
contracts, finite lived customer relationships and finite life fund management contracts and other of $739, $21, $144, $280 and $290, respectively, were
recognized. Refer to note 24.
(2)In April 2024, the Company acquired control of CQS Management Limited, the London-based alternative credit investment manager, through purchase of 100% of
its shares outstanding. The transaction included cash consideration of $334 and contingent consideration of $8. Goodwill, brand, indefinite lived and definite lived
management contracts of $150, $3, $153 and $7 were recognized.
(3)In August 2025, the Company acquired $15 of insurance licenses to operate across multiple U.S. states.
(4)Fund management contracts are primarily allocated to Canada WAM and U.S. WAM CGUs with carrying values of $273 (2024$273) and $545 (2024$421),
respectively.
(5)Gross carrying amount of finite life intangible assets was $3,703 for software, $1,611 for distribution networks, $1,417 for customer relationships and $434 for fund
management contracts and other (2024$3,408, $1,617, $1,156 and $156), respectively.
Summary of Impairment Testing of Goodwill The following tables present the carrying value of goodwill by CGU or group of CGUs.
For the year ended December 31, 2025
Balance,
January 1,
2025
Net additions/
(disposals)
Effect of
changes in
foreign
exchange
rates
Balance,   
December 31,
2025
Test method
CGU or group of CGUs
Asia
Asia Insurance (excluding Japan)
$170
$-
$(4)
$166
FVLCS
Japan Insurance
321
-
(14)
307
VIU
Canada Insurance
1,966
-
(5)
1,961
FVLCS
U.S. Insurance
382
-
(18)
364
FVLCS
Global Wealth and Asset Management
Asia WAM
479
-
(23)
456
FVLCS, VIU
Canada WAM
1,436
-
-
1,436
VIU
U.S. WAM
1,521
739
(73)
2,187
VIU
Total
$6,275
$739
$(137)
$6,877
For the year ended December 31, 2024
Balance,
January 1,
2024
Net additions/
(disposals)
Effect of
changes in
foreign
exchange
rates
Balance, 
December 31,
2024
Test method
CGU or group of CGUs
Asia
Asia Insurance (excluding Japan)
$159
$-
$11
$170
FVLCS
Japan Insurance
328
-
(7)
321
VIU
Canada Insurance
1,958
-
8
1,966
VIU
U.S. Insurance
350
-
32
382
VIU
Global Wealth and Asset Management
Asia WAM
438
-
41
479
FVLCS, VIU
Canada WAM
1,436
-
-
1,436
VIU
U.S. WAM
1,250
150
121
1,521
VIU
Total
$5,919
$150
$206
$6,275