Products & Services · Retroactive reinsurance benefit recognized
A&EP Reserves — Retroactive reinsurance benefit recognized
Loews A&EP Reserves — Retroactive reinsurance benefit recognized increased by 57.1% to $22.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 29.4%, from $17.00M to $22.00M. This is a positive signal — higher values indicate stronger performance for this metric.
Analysis
StatementSegment
CategoryProfitability
SignalHigher is better
VolatilityModerate
First reportedQ1 2019
Last reportedQ1 2026
How to read this metric
A higher benefit indicates a favorable transaction where the cost of transfer was less than the value of the liabilities removed from the balance sheet.
Detailed definition
This metric quantifies the accounting gain recognized from entering into a retroactive reinsurance contract for asbestos...
Peer comparison
Commonly reported as 'Gain on Retroactive Reinsurance' by insurers using reinsurance to manage legacy reserves.
Metric ID:
l_segment_a_ep_reserves_retroactive_reinsurance_benefit_recognizedHistorical Data
15 periods
| Q2 '21 | Q3 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $12.00M | $8.00M | $12.00M | $11.00M | $17.00M | $8.00M | $15.00M | $15.00M | $12.00M | $13.00M | $11.00M | $17.00M | $8.00M | $14.00M | $22.00M |
| QoQ Change | — | -33.3% | +50.0% | -8.3% | +54.5% | -52.9% | +87.5% | +0.0% | -20.0% | +8.3% | -15.4% | +54.5% | -52.9% | +75.0% | +57.1% |
| YoY Change | — | — | — | -8.3% | +112.5% | -33.3% | +36.4% | -11.8% | +50.0% | -13.3% | -26.7% | +41.7% | -38.5% | +27.3% | +29.4% |
Range$8.00M – $22.00M
CAGR+18.9%
Avg YoY Growth+13.8%
Median YoY Growth+9.5%
Current Streak2 quarters growth
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Frequently Asked Questions
- What is Loews's a&ep reserves — retroactive reinsurance benefit recognized?
- Loews (L) reported a&ep reserves — retroactive reinsurance benefit recognized of $22.00M in Q1 2026.
- How has Loews's a&ep reserves — retroactive reinsurance benefit recognized changed year-over-year?
- Loews's a&ep reserves — retroactive reinsurance benefit recognized increased by 29.4% year-over-year, from $17.00M to $22.00M.
- What does a&ep reserves — retroactive reinsurance benefit recognized mean?
- The accounting gain recorded from transferring past insurance liabilities to a reinsurer.