UNITEDHEALTH GROUP INC
For the period ended Sep 30, 2026. Filed Nov 3, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2026 · Filed Nov 3, 2026
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4. Medical Costs Payable
- Medical Costs Payable
The following table shows the components of the change in medical costs payable for the nine months ended September 30:
| (in millions) | 2026 | 2025 |
|---|---|---|
| Medical costs payable, beginning of period | $39,337 | $34,224 |
| Acquisitions (dispositions), net | — | 20 |
| Reported medical costs: | ||
| Current year | 227,600 | 231,734 |
| Prior years | (1,440) | (30) |
| Changes in premium deficiency and loss contract reserves | (331) | 250 |
| Total reported medical costs | 225,829 | 231,954 |
| Medical payments: | ||
| Payments for current year | (191,587) | (195,548) |
| Payments for prior years | (34,383) | (30,453) |
| Total medical payments | (225,970) | (226,001) |
| Change in medical costs payable included within businesses held for sale | 156 | (16) |
| Medical costs payable, end of period | $39,352 | $40,181 |
For the nine months ended September 30, 2026, prior years’ medical cost reserve development was driven by a favorable respiratory illness season along with various other individually insignificant factors. For the nine months ended September 30, 2025, prior years’ medical cost reserve development did not include any individually significant factors. Medical costs payable included reserves for claims incurred by consumers but not yet reported to the Company of $26.7 billion at both September 30, 2026 and December 31, 2025.
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