PRINCIPAL FINANCIAL GROUP INC
For the period ended Jun 30, 2026. Filed Jul 29, 2026.
View on SEC.govAbout 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.
Jun 30, 2026 · Filed Jul 29, 2026
PFG$115.39+4.0%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Table of Contents
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| PART I - FINANCIAL INFORMATION · · | |||
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| Item 1. | Financial Statements | | 3 |
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| | Condensed Consolidated Statements of Financial Position as of June 30, 2026 (Unaudited) and December 31, 2025 | | 3 |
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| | Unaudited Condensed Consolidated Statements of Operations for the three and six months ended June 30, 2026 and 2025 | | 4 |
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| | Unaudited Condensed Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2026 and 2025 | | 5 |
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| | Unaudited Condensed Consolidated Statements of Stockholders’ Equity for the three and six months ended June 30, 2026 and 2025 | | 6 |
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| | Unaudited Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 2026 and 2025 | | 8 |
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| | Notes to Unaudited Condensed Consolidated Financial Statements — June 30, 2026 | | 9 |
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| | 1.Nature of Operations and Significant Accounting Policies | | 9 |
| | 2.Variable Interest Entities | | 12 |
| | 3.Investments | | 16 |
| | 4.Derivative Financial Instruments | | 38 |
| | 5.Deferred Acquisition Costs and Other Actuarial Balances | | 52 |
| | 6.Separate Account Balances | | 54 |
| | 7.Contractholder Funds | | 58 |
| | 8.Future Policy Benefits and Claims | | 63 |
| | 9.Market Risk Benefits | | 73 |
| | 10.Reinsurance | | 76 |
| | 11.Long-Term Debt | | 79 |
| | 12.Income Taxes | | 80 |
| | 13.Employee and Agent Benefits | | 81 |
| | 14.Contingencies, Guarantees and Indemnifications | | 81 |
| | 15.Stockholders’ Equity | | 83 |
| | 16.Fair Value Measurements | | 87 |
| | 17.Segment Information | | 104 |
| | 18.Revenues from Contracts with Customers | | 114 |
| | 19.Stock-Based Compensation Plans | | 118 |
| | 20.Earnings Per Common Share | | 120 |
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| Item 2. | Management’s Discussion and Analysis of Financial Condition and Results of Operations | | 121 |
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| Item 3. | Quantitative and Qualitative Disclosures About Market Risk | | 155 |
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| Item 4. | Controls and Procedures | | 161 |
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| PART II — OTHER INFORMATION | | | |
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| Item 1. | Legal Proceedings | | 162 |
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| Item 1A. | Risk Factors | | 162 |
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| Item 2. | Unregistered Sales of Equity Securities and Use of Proceeds | | 162 |
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| Item 5. | Other Information | | 163 |
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| Item 6. | Exhibits | | 163 |
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| Signature | | | 164 |
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