Operating

Change in reinsurance balances payable

Berkshire Hathaway Change in reinsurance balances payable decreased by 14.3% to -$176.00M in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 1.7%, from -$179.00M to -$176.00M. Over 2 years (FY 2021 to FY 2024), Change in reinsurance balances payable shows an upward trend with a -37.8% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2019
Last reportedQ3 2025

How to read this metric

An increase in liabilities represents a cash inflow from retained premiums or unpaid claims, while a decrease represents a cash outflow as claims are settled.

Detailed definition

This metric tracks the net change in obligations or receivables related to reinsurance contracts, representing the cash...

Peer comparison

Specific to insurance and reinsurance companies; peers typically report this as 'Change in reinsurance balances' or 'Reinsurance recoverables'.

Metric ID: cf_change_in_reinsurance_balances

Historical Data

17 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25
Value-$221.00M-$236.00M-$1.09B-$215.00M-$211.00M-$223.00M-$120.00M-$172.00M-$244.00M-$189.00M-$177.00M-$254.00M-$179.00M-$88.00M-$169.00M-$154.00M-$176.00M
QoQ Change-6.8%-363.1%+80.3%+1.9%-5.7%+46.2%-43.3%-41.9%+22.5%+6.3%-43.5%+29.5%+50.8%-92.0%+8.9%-14.3%
YoY Change+4.5%+5.5%+89.0%+20.0%-15.6%+15.2%-2.9%-4.1%+5.3%+4.5%+39.4%+1.7%
Range-$1.09B-$88.00M
CAGR-5.5%
Avg YoY Growth+13.5%
Median YoY Growth+4.9%

Frequently Asked Questions

What is Berkshire Hathaway's change in reinsurance balances payable?
Berkshire Hathaway (BRK.A) reported change in reinsurance balances payable of -$176.00M in Q3 2025.
How has Berkshire Hathaway's change in reinsurance balances payable changed year-over-year?
Berkshire Hathaway's change in reinsurance balances payable increased by 1.7% year-over-year, from -$179.00M to -$176.00M.
What is the long-term trend for Berkshire Hathaway's change in reinsurance balances payable?
Over 2 years (2021 to 2024), Berkshire Hathaway's change in reinsurance balances payable has grown at a -37.8% compound annual growth rate (CAGR), from -$1.80B to -$698.00M.
What does change in reinsurance balances payable mean?
The net cash impact resulting from changes in amounts owed to or due from reinsurance partners.

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