Current Liabilities
Reserve for Incurred But Not Reported (IBNR) Claims
American International Group Reserve for Incurred But Not Reported (IBNR) Claims decreased by 5.1% to $334.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 15.4%, from $395.00M to $334.00M. Over 5 years (FY 2020 to FY 2025), Reserve for Incurred But Not Reported (IBNR) Claims shows a downward trend with a -37.8% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026
How to read this metric
Significant deviations from historical trends may signal changes in medical utilization or reporting delays.
Detailed definition
A specific component of the claims liability representing the estimated cost of claims that have occurred but have not y...
Peer comparison
A core actuarial metric for all insurance companies.
Metric ID:
ins_ibnr_claims_reserveHistorical Data
20 periods
| 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 | $3.52B | $3.54B | $3.48B | $3.77B | $3.84B | $3.93B | $3.46B | $3.46B | $3.43B | $3.37B | $495.00M | $3.32B | $435.00M | $455.00M | $418.00M | $395.00M | $402.00M | $381.00M | $352.00M | $334.00M |
| QoQ Change | — | +0.7% | -1.9% | +8.4% | +1.8% | +2.4% | -11.8% | -0.1% | -0.9% | -1.9% | -85.3% | +569.7% | -86.9% | +4.6% | -8.1% | -5.5% | +1.8% | -5.2% | -7.6% | -5.1% |
| YoY Change | — | — | — | — | +9.1% | +10.9% | -0.4% | -8.1% | -10.6% | -14.3% | -85.7% | -4.2% | -87.3% | -86.5% | -15.6% | -88.1% | -7.6% | -16.3% | -15.8% | -15.4% |
Range$334.00M – $3.93B
CAGR-39.1%
Avg YoY Growth-27.2%
Median YoY Growth-14.9%
Current Streak3 quarters decline
Reserve for Incurred But Not Reported (IBNR) Claims at Other Companies
Frequently Asked Questions
- What is American International Group's reserve for incurred but not reported (ibnr) claims?
- American International Group (AIG) reported reserve for incurred but not reported (ibnr) claims of $334.00M in Q1 2026.
- How has American International Group's reserve for incurred but not reported (ibnr) claims changed year-over-year?
- American International Group's reserve for incurred but not reported (ibnr) claims decreased by 15.4% year-over-year, from $395.00M to $334.00M.
- What is the long-term trend for American International Group's reserve for incurred but not reported (ibnr) claims?
- Over 5 years (2020 to 2025), American International Group's reserve for incurred but not reported (ibnr) claims has grown at a -37.8% compound annual growth rate (CAGR), from $3.80B to $352.00M.
- What does reserve for incurred but not reported (ibnr) claims mean?
- The estimated cost of claims that have happened but haven't been reported yet.