Non-Current Assets
Bank owned life insurance
Dow Bank owned life insurance decreased by 7.8% to $317.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 7.8%, from $344.00M to $317.00M. Over 4 years (FY 2020 to FY 2025), Bank owned life insurance shows a downward trend with a -19.2% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryCapital Allocation
SignalHigher is better
VolatilityStable
First reportedQ2 2024
Last reportedQ2 2025
How to read this metric
Stable growth is generally expected, as it serves as a tax-efficient asset to fund long-term liabilities.
Detailed definition
Bank-owned life insurance (BOLI) represents the cash surrender value of life insurance policies held by the bank on the...
Peer comparison
Common among large banks as a tool for managing long-term employee benefit costs.
Metric ID:
bank_boliHistorical Data
11 periods
| Q4 '22 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $708.00M | $526.00M | $438.00M | $422.00M | $335.00M | $558.00M | $344.00M | $332.00M | $313.00M | $344.00M | $317.00M |
| QoQ Change | — | -25.7% | -16.7% | -3.7% | -20.6% | +66.6% | -38.4% | -3.5% | -5.7% | +9.9% | -7.8% |
| YoY Change | — | -25.7% | — | — | — | +6.1% | -21.5% | -21.3% | -6.6% | -38.4% | -7.8% |
Range$313.00M – $708.00M
CAGR-27.5%
Avg YoY Growth-16.5%
Median YoY Growth-21.3%
Bank owned life insurance at Other Companies
Frequently Asked Questions
- What is Dow's bank owned life insurance?
- Dow (DOW) reported bank owned life insurance of $317.00M in Q1 2026.
- How has Dow's bank owned life insurance changed year-over-year?
- Dow's bank owned life insurance decreased by 7.8% year-over-year, from $344.00M to $317.00M.
- What is the long-term trend for Dow's bank owned life insurance?
- Over 4 years (2020 to 2025), Dow's bank owned life insurance has grown at a -19.2% compound annual growth rate (CAGR), from $807.00M to $344.00M.
- What does bank owned life insurance mean?
- The cash value of life insurance policies owned by the bank on its employees.