Products & Services · Effect of change in discount rate assumptions

Accident — Effect of change in discount rate assumptions

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.

Analysis

StatementSegment
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2020
Last reportedQ1 2026

How to read this metric

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.

Detailed definition

This metric quantifies the impact on the liability for future policy benefits resulting from adjustments to the discount...

Peer comparison

Commonly reported by life and supplemental health insurers under long-duration targeted improvements (LDTI) accounting standards.

Metric ID: afl_segment_accident_effect_of_change_in_discount_rate_assumptions

Historical Data

15 periods
 Q4 '21Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '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%
Range-$375.00M$355.00M
CAGR-13.8%
Avg YoY Growth-6.5%
Median YoY Growth+4.5%

Frequently Asked Questions

What is Aflac's accident — effect of change in discount rate assumptions?
Aflac (AFL) reported accident — effect of change in discount rate assumptions of -$211.00M in Q1 2026.
How has Aflac's accident — effect of change in discount rate assumptions changed year-over-year?
Aflac's accident — effect of change in discount rate assumptions increased by 4.5% year-over-year, from -$221.00M to -$211.00M.
What is the long-term trend for Aflac's accident — effect of change in discount rate assumptions?
Over 2 years (2023 to 2025), Aflac's accident — effect of change in discount rate assumptions has grown at a -15.8% compound annual growth rate (CAGR), from -$1.06B to -$750.00M.
What does accident — effect of change in discount rate assumptions mean?
The financial impact on insurance liabilities caused by changing the interest rate assumptions used to calculate future payouts.