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Non-Current Liabilities

Reserve for insurance claims

UnitedHealth Group Reserve for insurance claims increased by 3.4% to $27.6B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 6.6%, from $25.9B to $27.6B. Over 5 years (FY 2020 to FY 2025), Reserve for insurance claims shows an upward trend with a 4.1% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2012
Last reportedQ1 2026May 5, 2026

How to read this metric

An increase may reflect higher membership volume or rising medical costs, while a decrease could suggest improved claims management or lower utilization.

Detailed definition

The estimated liability for medical claims that have been incurred but not yet paid, including both reported claims and...

Peer comparison

Standard across the insurance industry; essential for evaluating reserve adequacy and underwriting risk.

Metric ID: ins_reserve_claims

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$16.9B$17.6B$24.48B$19.5B$20.3B$20B$29.06B$21.7B$22B$22.7B$32.4B$25.3B$23.6B$24.1B$34.22B$25.9B$26.8B$27.8B$26.7B$27.6B
QoQ Change+4.1%+39.1%-20.4%+4.1%-1.5%+45.3%-25.3%+1.4%+3.2%+42.7%-21.9%-6.7%+2.1%+42.0%-24.3%+3.5%+3.7%-4.0%+3.4%
YoY Change+20.1%+13.6%+18.7%+11.3%+8.4%+13.5%+11.5%+16.6%+7.3%+6.2%+5.6%+2.4%+13.6%+15.4%-22.0%+6.6%
Range$16.9B$34.22B
CAGR+10.9%
Avg YoY Growth+9.3%
Median YoY Growth+11.4%

Frequently Asked Questions

What is UnitedHealth Group's reserve for insurance claims?
UnitedHealth Group (UNH) reported reserve for insurance claims of $27.6B in Q1 2026.
How has UnitedHealth Group's reserve for insurance claims changed year-over-year?
UnitedHealth Group's reserve for insurance claims increased by 6.6% year-over-year, from $25.9B to $27.6B.
What is the long-term trend for UnitedHealth Group's reserve for insurance claims?
Over 5 years (2020 to 2025), UnitedHealth Group's reserve for insurance claims has grown at a 4.1% compound annual growth rate (CAGR), from $21.87B to $26.7B.
What does reserve for insurance claims mean?
The estimated amount of money set aside to pay for future insurance claims that have already been incurred.