Aflac Reserve for Incurred But Not Reported (IBNR) Claims decreased by 0.4% to $5.42B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 7.5%, from $5.86B to $5.42B. Over 5 years (FY 2020 to FY 2025), Reserve for Incurred But Not Reported (IBNR) Claims shows a downward trend with a -7.0% CAGR.
Significant deviations from historical trends may signal changes in medical utilization or reporting delays.
A specific component of the claims liability representing the estimated cost of claims that have occurred but have not y...
A core actuarial metric for all insurance companies.
ins_ibnr_claims_reserve| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | 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 | $7.37B | $7.29B | $7.07B | $6.71B | $5.98B | $5.63B | $6.12B | $6.67B | $6.12B | $5.88B | $6.17B | $5.83B | $5.44B | $6.10B | $5.46B | $5.86B | $6.00B | $5.79B | $5.45B | $5.42B |
| QoQ Change | — | -1.1% | -2.9% | -5.2% | -10.8% | -5.9% | +8.7% | +8.9% | -8.3% | -3.8% | +4.8% | -5.5% | -6.7% | +12.1% | -10.4% | +7.4% | +2.4% | -3.6% | -5.9% | -0.4% |
| YoY Change | — | — | — | — | -18.8% | -22.7% | -13.4% | -0.6% | +2.2% | +4.5% | +0.8% | -12.6% | -11.1% | +3.6% | -11.5% | +0.5% | +10.4% | -5.1% | -0.3% | -7.5% |
| Segment | Q4 '21 | Q4 '22 | Q1 '23 | Q2 '23 | Q4 '23 | Q4 '24 | Q4 '25 |
|---|---|---|---|---|---|---|---|
| Aflac Japan | $7.06B | $6.12B | $6.67B | $6.12B | $6.17B | $5.46B | $5.45B |
| Aflac U.S. | $8.00M | $4.00M | — | — | $0.00 | $0.00 | $0.00 |
| Total | $7.07B | $6.12B | $6.67B | $6.12B | $6.17B | $5.46B | $5.45B |
Aflac Japan was previously reported and has since been discontinued or reclassified. Only currently active segments are shown in the chart.