Chubb Limited Financial Statements FY2024-FY2026Q3

Chubb Limited (CB) Financial Statements in Beancount — Open Ledger

Chubb's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/chubb

Latest analysis: Chubb Q3 2026 Earnings: $7.66 Core EPS and an 84.1% Combined Ratio as Discipline Beats Growth

Key Figures

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end December 31. All figures sourced from Chubb Limited 10-K / 8-K (Ex. 99.1, Ex. 99.2) filings (SEC CIK 0000896159; NYSE: CB). The filing presents an unclassified balance sheet; Current / NonCurrent here are the house hierarchy. As a property-casualty and life insurer, Chubb's balance sheet is dominated by its fixed-maturity investment portfolio on the asset side and by loss reserves, life policy benefits and unearned premiums on the liability side. Coverage starts at FY2024 (two audited annuals plus the latest quarter). FY2026Q3 is modeled from the earnings release and financial supplement rather than a 10-Q, so captions the supplement prints only in summary — goodwill plus other intangibles, short- plus long-term debt, and Chubb shareholders' equity excluding AOCI — sit on one account each, with the equity aggregate on Equity:UndisaggregatedParent.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MUSD; 16,195 MUSD means 16,195 million US dollars.
• Additional accounts — Assets:NonCurrent:FixedMaturities,
  Assets:NonCurrent:Investments, Assets:NonCurrent:LongTermInvestments,
  Assets:NonCurrent:ReinsuranceRecoverables,
  Liabilities:NonCurrent:InsuranceReserves,
  Liabilities:NonCurrent:PolicyBenefits, Equity:TreasuryShares,
  Equity:UndisaggregatedParent, Equity:NoncontrollingInterests,
  Expenses:PolicyBenefits, Expenses:PolicyAcquisitionCosts,
  Expenses:Interest, Expenses:AmortizationOfAcquiredIntangibles, opened
  beyond the standard chart (see each account's open line in main.bean).
• Life insurance shape — the two PolicyBenefits accounts carry the life
  business: future policy benefits, market risk benefits and policyholders'
  account balances on the liability side, the Policy benefits expense line on
  the income side. The P&C loss reserves stay on
  Liabilities:NonCurrent:InsuranceReserves, so the two reserve stocks never mix.
• Revenue — one Income:Revenue posting equals the filing's Total revenues
  (net premiums earned plus net investment income plus or minus realized and
  market-risk-benefit gains and losses); the net Other (income) credit sits on
  Income:OtherNet, and the net-income offset is consolidated net income
  including noncontrolling interests.
• Residual Other lines — securities-lending collateral (current assets);
  payables, repurchase agreements and securities-lending payable (current
  liabilities); deferred acquisition costs, deferred taxes, separate accounts
  and miscellaneous assets (non-current assets); separate-account liabilities
  and deferred taxes (non-current liabilities). Each period file comments the
  exact caption breakdown.

Analysis

• Chubb Q3 2026 Earnings: $7.66 Core EPS and an 84.1% Combined Ratio as Discipline Beats Growth — FY2026Q3

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Chubb Limited's publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Chubb Limited; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.