ASSURED GUARANTY LTD

For the period ended Dec 31, 2025. Filed Feb 27, 2026.

About this filing

A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Feb 27, 2026

AGO$73.93+0.2%Stored close · as of Nov 10, 2026

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Contents

Item 8. Financial Statements and Supplementary Data

Report of Independent Registered Public Accounting Firm (PCAOB ID No. 238)	120
Consolidated Balance Sheets as of December 31, 2025 and 2024	122
Consolidated Statements of Operations for the years ended December 31, 2025, 2024 and 2023	123
Consolidated Statements of Comprehensive Income (Loss) for the years ended December 31, 2025, 2024 and 2023	124
Consolidated Statements of Shareholders’ Equity for the years ended December 31, 2025, 2024 and 2023	125
Consolidated Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023	126
Notes to Consolidated Financial Statements	129
1. Business and Basis of Presentation	129
2. Segment Information	132
3. Outstanding Exposure	138
4. Expected Loss to be Paid (Recovered)	146
5. Contracts Accounted for as Insurance	155
6. Contracts Accounted for as Credit Derivatives	164
7. Investments and Cash	166
8. Variable Interest Entities	174
9. Fair Value Measurement	179
10. Asset Management Fees	190
11. Long-Term Debt and Credit Facilities	191
12. Employee Benefit Plans	194
13. Income Taxes	197
14. Insurance Company Regulatory Requirements	202
15. Related Party Transactions	205
16. Leases	206
17. Contingencies	208
18. Shareholders’ Equity	208
19. Other Comprehensive Income	210
20. Earnings Per Share	212
21. Parent Company	214

ContentsView on SEC.gov

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