Current Liabilities

Reserve for Incurred But Not Reported (IBNR) Claims

Principal Financial Group Reserve for Incurred But Not Reported (IBNR) Claims increased by 1.0% to $950.40M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 1.8%, from $933.20M to $950.40M. Over 5 years (FY 2020 to FY 2025), Reserve for Incurred But Not Reported (IBNR) Claims shows a downward trend with a -2.3% CAGR.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 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_reserve

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$1.05B$1.06B$1.07B$943.70M$895.50M$1.01B$911.50M$930.90M$943.70M$946.00M$916.80M$880.00M$887.40M$911.40M$966.40M$933.20M$935.50M$944.20M$940.80M$950.40M
QoQ Change+0.9%+0.7%-11.9%-5.1%+12.5%-9.5%+2.1%+1.4%+0.2%-3.1%-4.0%+0.8%+2.7%+6.0%-3.4%+0.2%+0.9%-0.4%+1.0%
YoY Change-15.1%-5.3%-14.9%-1.4%+5.4%-6.1%+0.6%-5.5%-6.0%-3.7%+5.4%+6.0%+5.4%+3.6%-2.6%+1.8%
Range$880.00M$1.07B
CAGR-2.2%
Avg YoY Growth-2.0%
Median YoY Growth-2.0%

Frequently Asked Questions

What is Principal Financial Group's reserve for incurred but not reported (ibnr) claims?
Principal Financial Group (PFG) reported reserve for incurred but not reported (ibnr) claims of $950.40M in Q1 2026.
How has Principal Financial Group's reserve for incurred but not reported (ibnr) claims changed year-over-year?
Principal Financial Group's reserve for incurred but not reported (ibnr) claims increased by 1.8% year-over-year, from $933.20M to $950.40M.
What is the long-term trend for Principal Financial Group's reserve for incurred but not reported (ibnr) claims?
Over 5 years (2020 to 2025), Principal Financial Group's reserve for incurred but not reported (ibnr) claims has grown at a -2.3% compound annual growth rate (CAGR), from $1.06B to $940.80M.
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.