Current Liabilities
Reserve for Incurred But Not Reported (IBNR) Claims
Elevance Health Reserve for Incurred But Not Reported (IBNR) Claims increased by 6.2% to $3.86B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 1.6%, from $3.80B to $3.86B. Over 5 years (FY 2020 to FY 2025), Reserve for Incurred But Not Reported (IBNR) Claims shows a downward trend with a -4.6% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026Apr 22, 2026
How to read this metric
Adequacy of this reserve is critical for solvency; significant adjustments may indicate changes in claim reporting trends or actuarial assumptions.
Detailed definition
The reserve established for claims that have occurred but have not yet been reported to the insurance company. This is b...
Peer comparison
Standard actuarial requirement for all insurance companies; critical for assessing reserve strength.
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 | $5.29B | $5.20B | $5.52B | $5.40B | $5.58B | $5.48B | $5.93B | $6.10B | $5.95B | $5.68B | $5.60B | $5.30B | $4.94B | $4.40B | $4.20B | $3.80B | $3.54B | $2.45B | $3.63B | $3.86B |
| QoQ Change | — | -1.6% | +6.2% | -2.3% | +3.4% | -1.7% | +8.2% | +2.8% | -2.4% | -4.6% | -1.4% | -5.4% | -6.8% | -10.9% | -4.5% | -9.7% | -6.7% | -30.9% | +48.4% | +6.2% |
| YoY Change | — | — | — | — | +5.5% | +5.4% | +7.5% | +13.0% | +6.8% | +3.6% | -5.6% | -13.1% | -17.0% | -22.5% | -24.9% | -28.4% | -28.3% | -44.4% | -13.6% | +1.6% |
Range$2.45B – $6.10B
CAGR-6.4%
Avg YoY Growth-9.7%
Median YoY Growth-9.4%
Current Streak2 quarters growth
Reserve for Incurred But Not Reported (IBNR) Claims at Other Companies
Frequently Asked Questions
- What is Elevance Health's reserve for incurred but not reported (ibnr) claims?
- Elevance Health (ELV) reported reserve for incurred but not reported (ibnr) claims of $3.86B in Q1 2026.
- How has Elevance Health's reserve for incurred but not reported (ibnr) claims changed year-over-year?
- Elevance Health's reserve for incurred but not reported (ibnr) claims increased by 1.6% year-over-year, from $3.80B to $3.86B.
- What is the long-term trend for Elevance Health's reserve for incurred but not reported (ibnr) claims?
- Over 5 years (2020 to 2025), Elevance Health's reserve for incurred but not reported (ibnr) claims has grown at a -4.6% compound annual growth rate (CAGR), from $4.59B to $3.63B.
- What does reserve for incurred but not reported (ibnr) claims mean?
- Money set aside for insurance claims that have happened but the company doesn't know about yet.