Aflac Accident — Effect of change in discount rate assumptions decreased by 28.7% to -$211.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 4.5%, from -$221.00M to -$211.00M. Over 2 years (FY 2023 to FY 2025), Accident — Effect of change in discount rate assumptions shows an upward trend with a -15.8% CAGR.
A positive impact indicates a reduction in liability estimates due to higher discount rates, while a negative impact reflects an increase in liabilities due to lower rates.
This metric quantifies the impact on the liability for future policy benefits resulting from adjustments to the discount...
Commonly reported by life and supplemental health insurers under long-duration targeted improvements (LDTI) accounting standards.
afl_segment_accident_effect_of_change_in_discount_rate_assumptions| Q4 '21 | 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 | $355.00M | -$293.00M | -$227.00M | -$264.00M | -$375.00M | -$193.00M | -$233.00M | -$266.00M | -$137.00M | -$259.00M | -$221.00M | -$200.00M | -$165.00M | -$164.00M | -$211.00M |
| QoQ Change | — | -182.5% | +22.5% | -16.3% | -42.0% | +48.5% | -20.7% | -14.2% | +48.5% | -89.1% | +14.7% | +9.5% | +17.5% | +0.6% | -28.7% |
| YoY Change | — | -182.5% | — | — | — | +34.1% | -2.6% | -0.8% | +63.5% | -34.2% | +5.2% | +24.8% | -20.4% | +36.7% | +4.5% |