Discontinued — last reported Q3 '16

Current Liabilities

Reserve for Incurred But Not Reported (IBNR) Claims

Elevance Health Reserve for Incurred But Not Reported (IBNR) Claims increased by 6.2% to $3.86B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 1.6%, from $3.80B to $3.86B. Over 5 years (FY 2020 to FY 2025), Reserve for Incurred But Not Reported (IBNR) Claims shows a downward trend with a -4.6% CAGR.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ3 2016

How to read this metric

Significant deviations from historical trends may signal changes in medical utilization or reporting delays.

Detailed definition

A specific component of the claims liability representing the estimated cost of claims that have occurred but have not y...

Peer comparison

A core actuarial metric for all insurance companies.

Metric ID: ins_ibnr_claims_reserve

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$5.29B$5.20B$5.52B$5.40B$5.58B$5.48B$5.93B$6.10B$5.95B$5.68B$5.60B$5.30B$4.94B$4.40B$4.20B$3.80B$3.54B$2.45B$3.63B$3.86B
QoQ Change-1.6%+6.2%-2.3%+3.4%-1.7%+8.2%+2.8%-2.4%-4.6%-1.4%-5.4%-6.8%-10.9%-4.5%-9.7%-6.7%-30.9%+48.4%+6.2%
YoY Change+5.5%+5.4%+7.5%+13.0%+6.8%+3.6%-5.6%-13.1%-17.0%-22.5%-24.9%-28.4%-28.3%-44.4%-13.6%+1.6%
Range$2.45B$6.10B
CAGR-6.4%
Avg YoY Growth-9.7%
Median YoY Growth-9.4%
Current Streak2 quarters growth

Frequently Asked Questions

What is Elevance Health's reserve for incurred but not reported (ibnr) claims?
Elevance Health (ELV) reported reserve for incurred but not reported (ibnr) claims of $3.86B in Q1 2026.
How has Elevance Health's reserve for incurred but not reported (ibnr) claims changed year-over-year?
Elevance Health's reserve for incurred but not reported (ibnr) claims increased by 1.6% year-over-year, from $3.80B to $3.86B.
What is the long-term trend for Elevance Health's reserve for incurred but not reported (ibnr) claims?
Over 5 years (2020 to 2025), Elevance Health's reserve for incurred but not reported (ibnr) claims has grown at a -4.6% compound annual growth rate (CAGR), from $4.59B to $3.63B.
What does reserve for incurred but not reported (ibnr) claims mean?
The estimated cost of claims that have happened but haven't been reported yet.