Revenue
Change In Fair Value Of Funds Withheld Embedded Derivative
Principal Financial Group Change In Fair Value Of Funds Withheld Embedded Derivative increased by 166.7% to $177.40M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 184.6%, from -$209.70M to $177.40M.
Analysis
StatementIncome Statement
SectionRevenue
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2020
Last reportedQ1 2026Apr 29, 2026
How to read this metric
Fluctuations reflect market volatility rather than operational performance, though they directly impact reported net income.
Detailed definition
This metric tracks the periodic change in the fair value of embedded derivatives within funds-withheld reinsurance contr...
Peer comparison
Found in large life insurers with significant reinsurance activity; peers report this as a fair value adjustment.
Metric ID:
revenue_change_in_fair_value_of_funds_withheld_embedded__ec68ceHistorical Data
18 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $0.00 | $0.00 | $0.00 | $0.00 | $3.07B | $1.24B | -$626.60M | $93.90M | $925.60M | -$1.48B | $197.00M | $232.90M | -$776.80M | $794.30M | -$209.70M | $20.30M | -$265.90M | $177.40M |
| QoQ Change | — | — | — | — | — | -59.6% | -150.6% | +115.0% | +885.7% | -259.7% | +113.3% | +18.2% | -433.5% | +202.3% | -126.4% | +109.7% | <-999% | +166.7% |
| YoY Change | — | — | — | — | — | — | — | -96.9% | -25.2% | — | +131.4% | +148.0% | -183.9% | +153.7% | -206.4% | -91.3% | +65.8% | +184.6% |
Range-$1.48B – $3.07B
Avg YoY Growth+8.0%
Median YoY Growth+20.3%
Change In Fair Value Of Funds Withheld Embedded Derivative at Other Companies
Frequently Asked Questions
- What is Principal Financial Group's change in fair value of funds withheld embedded derivative?
- Principal Financial Group (PFG) reported change in fair value of funds withheld embedded derivative of $177.40M in Q1 2026.
- How has Principal Financial Group's change in fair value of funds withheld embedded derivative changed year-over-year?
- Principal Financial Group's change in fair value of funds withheld embedded derivative increased by 184.6% year-over-year, from -$209.70M to $177.40M.
- What does change in fair value of funds withheld embedded derivative mean?
- Accounting adjustments for the changing value of complex financial features in reinsurance contracts.