Chubb Ltd
For the period ended Sep 30, 2026. Filed Oct 28, 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 Oct 28, 2026
CB$365.02-1.8%Stored close · as of Nov 6, 2026
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Deferred policy acquisition costs
- Deferred policy acquisition costs
The following tables present a roll-forward of deferred policy acquisition costs on long-duration contracts included in the Life Insurance segment:
| Nine Months Ended September 30, 2026 | |||||||
|---|---|---|---|---|---|---|---|
| (in millions of U.S. dollars) · Term Life · Universal Life · Whole Life · A&H · Other · Total | |||||||
| Balance – beginning of period | $567 | $746 | $1,296 | $2,136 | $392 | $5,137 | |
| Capitalizations | 187 | 80 | 364 | 589 | 138 | 1,358 | |
| Amortization expense | (123) | (64) | (56) | (217) | (27) | (487) | |
| Other (including foreign exchange) | 3 | 7 | 28 | 118 | 7 | 163 | |
| Balance – end of Period | $634 | $769 | $1,632 | $2,626 | $510 | $6,171 | |
| Overseas General Insurance segment excluded from table | 787 | ||||||
| Total deferred policy acquisition costs on long-duration contracts | $6,958 | ||||||
| Deferred policy acquisition costs on short-duration contracts | 4,464 | ||||||
| Total deferred policy acquisition costs | $11,422 | ||||||
| Nine Months Ended September 30, 2025 | |||||||
|---|---|---|---|---|---|---|---|
| (in millions of U.S. dollars) · Term Life · Universal Life · Whole Life · A&H · Other · Total | |||||||
| Balance – beginning of period | $469 | $722 | $870 | $1,681 | $324 | $4,066 | |
| Capitalizations | 175 | 90 | 347 | 521 | 78 | 1,211 | |
| Amortization expense | (111) | (62) | (39) | (172) | (23) | (407) | |
| Other (including foreign exchange) | 8 | 5 | 21 | 33 | 12 | 79 | |
| Balance – end of period | $541 | $755 | $1,199 | $2,063 | $391 | $4,949 | |
| Overseas General Insurance segment excluded from table | 663 | ||||||
| Total deferred policy acquisition costs on long-duration contracts | $5,612 | ||||||
| Deferred policy acquisition costs on short-duration contracts | 4,197 | ||||||
| Total deferred policy acquisition costs | $9,809 | ||||||
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