# CHUBB LIMITED (CB) FY2026 Q1 Statement of Cash Flows

- Company: CHUBB LIMITED (CB)
- Period: 2026-01-01 to 2026-03-31
- Filing: Q1 FY2026 10-Q, filed 2026-04-28, accession number 0000896159-26-000011
- Page: https://plicit.ai/financials/cb/fy2026-q1-cash-flow
- Chart image: https://plicit.ai/charts/cb-fy2026-q1-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2026 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Dec 31, 2025**: 2,470,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 3,947,000,000 US dollars. Net cash provided.
- **Net income**: 2,347,000,000 US dollars
- **Net realized (gains) losses**: 407,000,000 US dollars
- **Market risk benefits (gains) losses**: negative 14,000,000 US dollars
- **Amortization of premiums (discounts) on fixed maturities**: negative 102,000,000 US dollars
- **Amortization of purchased intangibles**: 73,000,000 US dollars
- **Equity in net income (loss) of partially-owned entities**: negative 157,000,000 US dollars
- **Deferred income taxes**: 156,000,000 US dollars
- **Unpaid losses and loss expenses**: 646,000,000 US dollars
- **Unearned premiums**: 747,000,000 US dollars
- **Future policy benefits**: 1,023,000,000 US dollars
- **Insurance and reinsurance balances payable**: 77,000,000 US dollars
- **Accounts payable, accrued expenses, and other liabilities**: negative 592,000,000 US dollars
- **Income taxes**: 217,000,000 US dollars
- **Insurance and reinsurance balances receivable**: negative 1,076,000,000 US dollars
- **Reinsurance recoverable**: 244,000,000 US dollars
- **Deferred policy acquisition costs**: negative 419,000,000 US dollars
- **Other**: 226,000,000 US dollars
- **Net sales (purchases) of investments by consolidated investment products**: 144,000,000 US dollars
- **Investing activities**: negative 2,835,000,000 US dollars. Net cash used.
- **Purchases of fixed maturities available-for-sale**: negative 9,119,000,000 US dollars
- **Purchases of equity securities**: negative 993,000,000 US dollars
- **Sales of fixed maturities available-for-sale**: 3,069,000,000 US dollars
- **Sales of equity securities**: 878,000,000 US dollars
- **Maturities and redemptions of fixed maturities available-for-sale**: 3,750,000,000 US dollars
- **Net change in short-term investments**: negative 133,000,000 US dollars
- **Net derivative instruments settlements**: 19,000,000 US dollars
- **Private equity contributions**: negative 161,000,000 US dollars
- **Private equity distributions**: 241,000,000 US dollars
- **Other**: negative 386,000,000 US dollars
- **Financing activities**: negative 950,000,000 US dollars. Net cash used.
- **Dividends paid on Common Shares**: negative 380,000,000 US dollars
- **Common Shares repurchased**: negative 1,174,000,000 US dollars
- **Proceeds from issuance of long-term debt**: 254,000,000 US dollars
- **Repayment of long-term debt**: 0 US dollars
- **Proceeds from share-based compensation plans**: 118,000,000 US dollars
- **Policyholder contract deposits**: 382,000,000 US dollars
- **Policyholder contract withdrawals**: negative 271,000,000 US dollars
- **Third-party capital invested into consolidated investment products**: 494,000,000 US dollars
- **Third-party capital distributed by consolidated investment products**: negative 499,000,000 US dollars
- **Proceeds from issuance of repurchase agreements**: 2,164,000,000 US dollars
- **Repayment of repurchase agreements**: negative 1,917,000,000 US dollars
- **Other**: negative 121,000,000 US dollars
- **Operating adjustment reconciliation**: 3,960,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- **financing gross reconciliation**: 4,362,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 10,792,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: 2,000,000 US dollars
- **Ending cash on Mar 31, 2026**: 2,634,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 6,419,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 164,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.68×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.

### Chart connections

- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $1.60B after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.