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Chubb Ltd

For the period ended Mar 31, 2026. Filed Apr 28, 2026.

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About this filing

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.

Mar 31, 2026 · Filed Apr 28, 2026

CB$365.02-1.8%Stored close · as of Nov 6, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Contents

Reinsurance

  1. Reinsurance

Reinsurance recoverable on ceded reinsurance

March 31, 2026December 31, 2025
(in millions of U.S. dollars)Net Reinsurance Recoverable (1)Valuation allowanceNet Reinsurance Recoverable (1)Valuation allowance
Reinsurance recoverable on unpaid losses and loss expenses$18,253$256$18,346$248
Reinsurance recoverable on paid losses and loss expenses1,906641,99272
Reinsurance recoverable on losses and loss expenses$20,159$320$20,338$320
Reinsurance recoverable on policy benefits$295$—$286$—

The following table presents a roll-forward of valuation allowance for uncollectible reinsurance related to Reinsurance recoverable on losses and loss expenses:

Three Months Ended
(in millions of U.S. dollars)20262025
Valuation allowance for uncollectible reinsurance - beginning of period$320$310
Provision for uncollectible reinsurance811
Write-offs charged against the valuation allowance(9)(2)
Foreign exchange revaluation11
Valuation allowance for uncollectible reinsurance - end of period$320$320

For additional information, refer to Note 1 e) to the Consolidated Financial Statements of our 2025 Form 10-K.

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.