Products & Services · Effect of changes in discount rate assumptions
Other — Effect of changes in discount rate assumptions
Aflac Other — Effect of changes in discount rate assumptions decreased by 136.2% to -$21.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 261.5%, from $13.00M to -$21.00M. Over 2 years (FY 2023 to FY 2025), Other — Effect of changes in discount rate assumptions shows an upward trend with a 10.7% CAGR.
Analysis
StatementSegment
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ4 2020
Last reportedQ1 2026
How to read this metric
A decrease in the liability due to a higher discount rate is generally favorable for the balance sheet, while an increase indicates rising liability pressure.
Detailed definition
Measures the impact on the liability for future policy benefits caused by adjusting the discount rate used for actuarial...
Peer comparison
Commonly reported under LDTI (Long-Duration Targeted Improvements) accounting standards for insurance companies.
Metric ID:
afl_segment_other_effect_of_changes_in_discount_rate_assumptionsHistorical Data
15 periods
| Q4 '21 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $143.00M | $6.00M | $36.00M | $39.00M | -$6.00M | $24.00M | $20.00M | -$12.00M | $33.00M | -$16.00M | $13.00M | -$12.00M | $55.00M | $58.00M | -$21.00M |
| QoQ Change | — | -95.8% | +500.0% | +8.3% | -115.4% | +500.0% | -16.7% | -160.0% | +375.0% | -148.5% | +181.3% | -192.3% | +558.3% | +5.5% | -136.2% |
| YoY Change | — | -95.8% | — | — | — | +300.0% | -44.4% | -130.8% | +650.0% | -166.7% | -35.0% | +0.0% | +66.7% | +462.5% | -261.5% |
Range-$21.00M – $143.00M
CAGR-42.2%
Avg YoY Growth+67.7%
Median YoY Growth-35.0%
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Frequently Asked Questions
- What is Aflac's other — effect of changes in discount rate assumptions?
- Aflac (AFL) reported other — effect of changes in discount rate assumptions of -$21.00M in Q1 2026.
- How has Aflac's other — effect of changes in discount rate assumptions changed year-over-year?
- Aflac's other — effect of changes in discount rate assumptions decreased by 261.5% year-over-year, from $13.00M to -$21.00M.
- What is the long-term trend for Aflac's other — effect of changes in discount rate assumptions?
- Over 2 years (2023 to 2025), Aflac's other — effect of changes in discount rate assumptions has grown at a 10.7% compound annual growth rate (CAGR), from $93.00M to $114.00M.
- What does other — effect of changes in discount rate assumptions mean?
- The change in the value of future insurance obligations caused by updating the interest rate used for calculations.