Below is a summary of the assets that are measured at fair value on a recurring basis and also represents the carrying amount on the Group’s interim condensed consolidated balance sheets:


	June 30, 2026
(Expressed in thousands of U.S. Dollars)	Level 1		Level 2		Level 3		Total Fair Value

Assets measured at fair value:
Fixed maturity securities available for sale:
Foreign government bonds	$	21,475	$	14,670	$	—	$	36,145
Corporate bonds	753,731		213,891		—		967,622
Total fixed maturity securities available for sale	775,206		228,561		—		1,003,767
Equity securities	31,297		—		—		31,297
Other Investments	—		14,515		—		14,515
Assets measured using fair value option:
Equity-method investments measured at fair value	—		—		2,416		2,416
	$	806,503	$	243,076	$	2,416	$	1,051,995


	December 31, 2025
(Expressed in thousands of U.S. Dollars)	Level 1		Level 2		Level 3		Total Fair Value

Assets measured at fair value:
Fixed maturity securities available for sale:
Foreign government bonds	$	7,796	$	27,874	$	—	$	35,670
Corporate bonds	490,475		538,122		—		1,028,597
Total fixed maturity securities available for sale	498,271		565,996		—		1,064,267
Equity securities	20,936		—		—		20,936
Other Investments	—		13,710		—		13,710
Assets measured using fair value option:
Equity-method investments measured at fair value	—		—		2,408		2,408
	$	519,207	$	579,706	$	2,408	$	1,101,321