Other — Effect of change in discount rate assumptions
Aflac Other — Effect of change in discount rate assumptions decreased by 18.1% to -$1.12B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 63.5%, from -$684.00M to -$1.12B. Over 2 years (FY 2023 to FY 2025), Other — Effect of change in discount rate assumptions shows a downward trend with a 116.6% CAGR.
Analysis
How to read this metric
An increase in this metric typically signals a rise in required reserves due to lower discount rates, while a decrease suggests a reduction in reserve requirements due to higher discount rates.
Detailed definition
This metric represents the financial impact on insurance liabilities resulting from adjustments to the discount rates us...
Peer comparison
Commonly reported by life and supplemental insurance companies under LDTI accounting standards as 'Effect of change in discount rate'.
afl_segment_other_effect_of_change_in_discount_rate_assumptionsHistorical Data
| 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 | $727.00M | -$360.00M | -$95.00M | -$19.00M | -$367.00M | -$237.00M | -$279.00M | -$502.00M | -$401.00M | -$545.00M | -$684.00M | -$850.00M | -$887.00M | -$947.00M | -$1.12B |
| QoQ Change | — | -149.5% | +73.6% | +80.0% | <-999% | +35.4% | -17.7% | -79.9% | +20.1% | -35.9% | -25.5% | -24.3% | -4.4% | -6.8% | -18.1% |
| YoY Change | — | -149.5% | — | — | — | +34.2% | -193.7% | <-999% | -9.3% | -130.0% | -145.2% | -69.3% | -121.2% | -73.8% | -63.5% |
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Frequently Asked Questions
- What is Aflac's other — effect of change in discount rate assumptions?
- Aflac (AFL) reported other — effect of change in discount rate assumptions of -$1.12B in Q1 2026.
- How has Aflac's other — effect of change in discount rate assumptions changed year-over-year?
- Aflac's other — effect of change in discount rate assumptions decreased by 63.5% year-over-year, from -$684.00M to -$1.12B.
- What is the long-term trend for Aflac's other — effect of change in discount rate assumptions?
- Over 2 years (2023 to 2025), Aflac's other — effect of change in discount rate assumptions has grown at a 116.6% compound annual growth rate (CAGR), from -$718.00M to -$3.37B.
- What does other — effect of change in discount rate assumptions mean?
- The change in insurance liability values caused by updating the interest rates used to discount future benefit payments.