Chubb Ltd
For the period ended Jun 30, 2026. Filed Jul 28, 2026.
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Jun 30, 2026 · Filed Jul 28, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Reinsurance
- Reinsurance
Reinsurance recoverable on ceded reinsurance
| June 30, 2026 | December 31, 2025 | |||
|---|---|---|---|---|
| (in millions of U.S. dollars) | Net Reinsurance Recoverable (1) | Valuation allowance | Net Reinsurance Recoverable (1) | Valuation allowance |
| Reinsurance recoverable on unpaid losses and loss expenses | $18,453 | $273 | $18,346 | $248 |
| Reinsurance recoverable on paid losses and loss expenses | 1,831 | 51 | 1,992 | 72 |
| Reinsurance recoverable on losses and loss expenses | $20,284 | $324 | $20,338 | $320 |
| Reinsurance recoverable on policy benefits | $333 | $— | $286 | $— |
The following table presents a roll-forward of valuation allowance for uncollectible reinsurance related to Reinsurance recoverable on losses and loss expenses:
| Six Months Ended | ||
|---|---|---|
| (in millions of U.S. dollars) | 2026 | 2025 |
| Valuation allowance for uncollectible reinsurance - beginning of period | $320 | $310 |
| Provision for uncollectible reinsurance | 17 | 17 |
| Write-offs charged against the valuation allowance | (14) | (6) |
| Foreign exchange revaluation | 1 | 2 |
| Valuation allowance for uncollectible reinsurance - end of period | $324 | $323 |
For additional information, refer to Note 1 e) to the Consolidated Financial Statements of our 2025 Form 10-K.
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