CNA FINANCIAL CORP
For the period ended Dec 31, 2025. Filed Feb 10, 2026.
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FY2025 · Filed Feb 10, 2026
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Valuation and Qualifying Accounts
SCHEDULE V. VALUATION AND QUALIFYING ACCOUNTS
| (In millions) | Balance at Beginning of Period | Charged to Costs and Expenses | Charged to Other Accounts | Deductions | Balance at End of Period |
|---|---|---|---|---|---|
| Allowance for uncollectible: | |||||
| Insurance and reinsurance receivables | $47 | $22 | $1 | $(18) | $52 |
| Allowance for credit losses: | |||||
| Mortgage loans | $35 | $— | $5 | $(25) | $15 |
| Fixed maturity securities | $45 | $— | $31 | $(7) | $69 |
| Allowance for uncollectible: | |||||
| Insurance and reinsurance receivables | $50 | $7 | $— | $(10) | $47 |
| Allowance for credit losses: | |||||
| Mortgage loans | $35 | $— | $— | $— | $35 |
| Fixed maturity securities | $16 | $— | $43 | $(14) | $45 |
| Allowance for uncollectible: | |||||
| Insurance and reinsurance receivables | $51 | $11 | $— | $(12) | $50 |
| Allowance for credit losses: | |||||
| Mortgage loans | $24 | $— | $11 | $— | $35 |
| Fixed maturity securities | $1 | $— | $44 | $(29) | $16 |
Effects of foreign currency translation, changes in the estimate of the allowance for credit losses on mortgage loan receivables, increases in the estimate of the allowance for credit losses on fixed maturity securities and allowances established with respect to assets purchased with credit deterioration are presented within the Charged to Other Accounts column in the table above. Write-offs of uncollectible amounts and reductions to the allowance for credit losses due to securities sold during the period or the reversal for securities that had an allowance recorded in a previous period are presented within the Deductions column in the table above.
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