Non-Current Liabilities
Future policy benefits
Berkshire Hathaway Future policy benefits decreased by 2.3% to $17.48B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 1.4%, from $17.73B to $17.48B. Over 4 years (FY 2021 to FY 2025), Future policy benefits shows a downward trend with a -10.0% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityStable
First reportedQ4 2021
Last reportedQ1 2026May 4, 2026
How to read this metric
An increase reflects growing insurance obligations or changes in actuarial assumptions that require higher reserves.
Detailed definition
A liability representing the present value of estimated future payments to be made to policyholders, net of future premi...
Peer comparison
Standard liability metric for all life and health insurance companies to ensure solvency.
Metric ID:
ins_future_policy_benefitsHistorical Data
18 periods
| Q4 '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 | $27.3B | $24.18B | $20.95B | $18.91B | $19.75B | $19.94B | $19.64B | $18.56B | $20.21B | $17.99B | $17.5B | $18.61B | $17.62B | $17.73B | $17.87B | $18.28B | $17.89B | $17.48B |
| QoQ Change | — | -11.4% | -13.4% | -9.7% | +4.4% | +0.9% | -1.5% | -5.5% | +8.9% | -11.0% | -2.7% | +6.4% | -5.4% | +0.7% | +0.7% | +2.3% | -2.1% | -2.3% |
| YoY Change | — | — | — | — | -27.6% | -17.6% | -6.3% | -1.9% | +2.3% | -9.8% | -10.9% | +0.3% | -12.8% | -1.4% | +2.1% | -1.8% | +1.6% | -1.4% |
Range$17.48B – $27.3B
CAGR-10.0%
Avg YoY Growth-6.1%
Median YoY Growth-1.8%
Current Streak2 quarters decline
Product Breakdown — Insurance And Other
| Segment | Q4 '24 |
|---|---|
| Insurance And Other | $17.62B |
| Total | $17.62B |
Product Breakdown — Periodic Payment Annuities
| Segment | Q4 '24 |
|---|---|
| Periodic Payment Annuities | $10.28B |
| Life And Health Insurance | $4.49B |
| Other Insurance Product Line | $2.85B |
| Total | $17.62B |
Future policy benefits at Other Companies
Frequently Asked Questions
- What is Berkshire Hathaway's future policy benefits?
- Berkshire Hathaway (BRK.B) reported future policy benefits of $17.48B in Q1 2026.
- How has Berkshire Hathaway's future policy benefits changed year-over-year?
- Berkshire Hathaway's future policy benefits decreased by 1.4% year-over-year, from $17.73B to $17.48B.
- What is the long-term trend for Berkshire Hathaway's future policy benefits?
- Over 4 years (2021 to 2025), Berkshire Hathaway's future policy benefits has grown at a -10.0% compound annual growth rate (CAGR), from $27.3B to $17.89B.
- What does future policy benefits mean?
- The amount of money the company sets aside to pay out future insurance claims.