A&EP Reserves — Unrecognized deferred retroactive reinsurance benefit
Loews A&EP Reserves — Unrecognized deferred retroactive reinsurance benefit decreased by 4.7% to $448.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 9.8%, from $408.00M to $448.00M. Over 4 years (FY 2021 to FY 2025), A&EP Reserves — Unrecognized deferred retroactive reinsurance benefit shows relatively stable performance with a 1.6% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
How to read this metric
A larger deferred benefit indicates future potential earnings that will be recognized as the reinsured claims are settled.
Detailed definition
This represents the portion of the gain from a retroactive reinsurance contract that has not yet been recognized in the...
Peer comparison
Standard accounting practice for 'Deferred Gain on Retroactive Reinsurance' in the insurance industry.
l_segment_a_ep_reserves_unrecognized_deferred_retroactive_reinsurance_benefitHistorical Data
| 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 | $376.00M | $368.00M | $429.00M | $417.00M | $406.00M | $389.00M | $425.00M | $417.00M | $402.00M | $388.00M | $417.00M | $405.00M | $392.00M | $382.00M | $425.00M | $408.00M | $400.00M | $386.00M | $470.00M | $448.00M |
| QoQ Change | — | -2.1% | +16.6% | -2.8% | -2.6% | -4.2% | +9.3% | -1.9% | -3.6% | -3.5% | +7.5% | -2.9% | -3.2% | -2.6% | +11.3% | -4.0% | -2.0% | -3.5% | +21.8% | -4.7% |
| YoY Change | — | — | — | — | +8.0% | +5.7% | -0.9% | +0.0% | -1.0% | -0.3% | -1.9% | -2.9% | -2.5% | -1.5% | +1.9% | +0.7% | +2.0% | +1.0% | +10.6% | +9.8% |
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Frequently Asked Questions
- What is Loews's a&ep reserves — unrecognized deferred retroactive reinsurance benefit?
- Loews (L) reported a&ep reserves — unrecognized deferred retroactive reinsurance benefit of $448.00M in Q1 2026.
- How has Loews's a&ep reserves — unrecognized deferred retroactive reinsurance benefit changed year-over-year?
- Loews's a&ep reserves — unrecognized deferred retroactive reinsurance benefit increased by 9.8% year-over-year, from $408.00M to $448.00M.
- What is the long-term trend for Loews's a&ep reserves — unrecognized deferred retroactive reinsurance benefit?
- Over 4 years (2021 to 2025), Loews's a&ep reserves — unrecognized deferred retroactive reinsurance benefit has grown at a 1.6% compound annual growth rate (CAGR), from $1.56B to $1.66B.
- What does a&ep reserves — unrecognized deferred retroactive reinsurance benefit mean?
- The portion of a reinsurance gain that will be recorded as profit in future periods.