Prior Year Claims And Claims Adjustment Expense Deferred Gain Amortization On Retroactive Reinsurance
American International Group Prior Year Claims And Claims Adjustment Expense Deferred Gain Amortization On Retroactive Reinsurance increased by 35.2% to -$35.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 59.1%, from -$22.00M to -$35.00M. Over 3 years (FY 2022 to FY 2025), Prior Year Claims And Claims Adjustment Expense Deferred Gain Amortization On Retroactive Reinsurance shows relatively stable performance with a -3.0% CAGR.
Analysis
How to read this metric
This is an accounting adjustment that typically offsets the cost of prior-year claims development.
Detailed definition
This metric measures the amortization of deferred gains related to retroactive reinsurance agreements covering prior-yea...
Peer comparison
Specific to insurers utilizing retroactive reinsurance to manage reserve volatility.
other_prior_year_claims_and_claims_adjustment_expense_de_2972f6Historical Data
| Q2 '21 | Q3 '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 | -$22.00M | -$13.00M | -$42.00M | $28.00M | -$23.00M | -$215.00M | -$60.00M | -$25.00M | $27.00M | -$23.00M | -$32.00M | -$33.00M | -$212.00M | -$127.00M | -$22.00M | -$100.00M | -$54.00M | -$54.00M | -$35.00M |
| QoQ Change | — | +40.9% | -223.1% | +166.7% | -182.1% | -834.8% | +72.1% | +58.3% | +208.0% | -185.2% | -39.1% | -3.1% | -542.4% | +40.1% | +82.7% | -354.5% | +46.0% | +0.0% | +35.2% |
| YoY Change | — | — | — | +227.3% | -76.9% | — | -42.9% | -189.3% | +217.4% | +89.3% | +46.7% | -32.0% | -885.2% | -452.2% | +31.3% | -203.0% | +74.5% | +57.5% | -59.1% |
Prior Year Claims And Claims Adjustment Expense Deferred Gain Amortization On Retroactive Reinsurance at Other Companies
Frequently Asked Questions
- What is American International Group's prior year claims and claims adjustment expense deferred gain amortization on retroactive reinsurance?
- American International Group (AIG) reported prior year claims and claims adjustment expense deferred gain amortization on retroactive reinsurance of -$35.00M in Q1 2026.
- How has American International Group's prior year claims and claims adjustment expense deferred gain amortization on retroactive reinsurance changed year-over-year?
- American International Group's prior year claims and claims adjustment expense deferred gain amortization on retroactive reinsurance decreased by 59.1% year-over-year, from -$22.00M to -$35.00M.
- What is the long-term trend for American International Group's prior year claims and claims adjustment expense deferred gain amortization on retroactive reinsurance?
- Over 3 years (2022 to 2025), American International Group's prior year claims and claims adjustment expense deferred gain amortization on retroactive reinsurance has grown at a -3.0% compound annual growth rate (CAGR), from -$252.00M to -$230.00M.
- What does prior year claims and claims adjustment expense deferred gain amortization on retroactive reinsurance mean?
- The recognition of gains from past reinsurance deals that cover old insurance claims.