Current Liabilities
Reserve for Incurred But Not Reported (IBNR) Claims
UnitedHealth Group Reserve for Incurred But Not Reported (IBNR) Claims increased by 3.4% to $27.60B in Q1 2026 compared to the prior quarter.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026
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_reserveHistorical Data
2 periods
| Q4 '25 | Q1 '26 | |
|---|---|---|
| Value | $26.70B | $27.60B |
| QoQ Change | — | +3.4% |
Range$26.70B – $27.60B
Reserve for Incurred But Not Reported (IBNR) Claims at Other Companies
Frequently Asked Questions
- What is UnitedHealth Group's reserve for incurred but not reported (ibnr) claims?
- UnitedHealth Group (UNH) reported reserve for incurred but not reported (ibnr) claims of $27.60B in Q1 2026.
- 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.