Non-Current Assets

Bank owned life insurance

Dow Bank owned life insurance decreased by 7.8% to $317.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 7.8%, from $344.00M to $317.00M. Over 4 years (FY 2020 to FY 2025), Bank owned life insurance shows a downward trend with a -19.2% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryCapital Allocation
SignalHigher is better
VolatilityStable
First reportedQ2 2024
Last reportedQ2 2025

How to read this metric

An increase represents an accumulation of assets that can be used to fund future benefit obligations.

Detailed definition

Bank-Owned Life Insurance (BOLI) represents the cash surrender value of life insurance policies held by the company on t...

Peer comparison

Common in large corporations as a tax-advantaged vehicle for funding long-term liabilities.

Metric ID: bank_boli

Historical Data

11 periods
 Q4 '22Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$708.00M$526.00M$438.00M$422.00M$335.00M$558.00M$344.00M$332.00M$313.00M$344.00M$317.00M
QoQ Change-25.7%-16.7%-3.7%-20.6%+66.6%-38.4%-3.5%-5.7%+9.9%-7.8%
YoY Change-25.7%+6.1%-21.5%-21.3%-6.6%-38.4%-7.8%
Range$313.00M$708.00M
CAGR-27.5%
Avg YoY Growth-16.5%
Median YoY Growth-21.3%

Bank owned life insurance at Other Companies

Frequently Asked Questions

What is Dow's bank owned life insurance?
Dow (DOW) reported bank owned life insurance of $317.00M in Q1 2026.
How has Dow's bank owned life insurance changed year-over-year?
Dow's bank owned life insurance decreased by 7.8% year-over-year, from $344.00M to $317.00M.
What is the long-term trend for Dow's bank owned life insurance?
Over 4 years (2020 to 2025), Dow's bank owned life insurance has grown at a -19.2% compound annual growth rate (CAGR), from $807.00M to $344.00M.
What does bank owned life insurance mean?
The cash value of life insurance policies held by the company on its employees.