安达保险 2026年季度报告

FORM 10-Q ☑QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the Quarterly Period Ended June 30, 2026OR☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the Transition Period fromtoCommission File No.1-11778 CHUBB LIMITED(Exact name of registrant as specified in its charter) Switzerland (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) Baerengasse 32Zurich, Switzerland CH-8001(Address of principal executive offices) (Zip Code)+41 (0)43 456 76 00(Registrant’s telephone number, including area code) Title of each class Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15 (d)of the Securities ExchangeAct of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)hasbeen subject to such filing requirements for the past 90 days. No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant toRule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant wasrequired to submit such files). Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☑Non-accelerated filer☐ Accelerated filer☐Smallerreportingcompany☐Emerging growthcompany☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complyingwith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). The number of registrant’s Common Shares (CHF 0.50 par value) outstanding as of July20, 2026, was 385,799,859. Table of Contents Part I.FINANCIAL INFORMATIONPageItem1.Financial Statements:Consolidated Balance Sheets (Unaudited) June 30, 2026 and December 31, 20253Consolidated Statements of Operations and Comprehensive Income (Unaudited)Three and Six Months Ended June 30, 2026 and 20254Consolidated Statements of Shareholders' Equity (Unaudited)Three and Six Months Ended June 30, 2026 and 20255Consolidated Statements of Cash Flows (Unaudited)Six Months Ended June 30, 2026 and 20256Notes to Consolidated Financial Statements (Unaudited)Note 1.General and significant accounting policies7Note 2.Investments8Note 3.Fair value measurements12Note 4.Reinsurance17Note 5.Deferred policy acquisition costs18Note 6.Goodwill19Note 7.Unpaid losses and loss expenses20Note 8.Future policy benefits22Note 9.Policyholders' account balances, Separate accounts, and Unearned revenue liabilities27Note 10.Market risk benefits31Note 11.Debt32Note 12.Commitments, contingencies, and guarantees33Note 13.Shareholders' equity38Note 14.Share-based compensation41Note 15.Postretirement benefits42Note 16.Other income and expense43Note 17.Segment information44Note 18.Earnings per share49Item2.Management’s Discussion and Analysis of Financial Condition and Results of Operations50Item3.Quantitative and Qualitative Disclosures About Market Risk84Item4.Controls and Procedures84Part II.OTHER INFORMATIONItem 1.Legal Proceedings85Item1A.Risk Factors85Item2.Unregistered Sales of Equity Securities and Use of Proceeds85Item 5.Other Information85Item6.Exhibits87 Table of Contents Table of Contents Table of Contents Chubb Limited and Subsidiaries Six Months EndedJune 30 Table of ContentsNOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (Unaudited) Chubb Limited and Subsidiaries 1. General and significant accounting policies a) Basis of presentationChubb Limited is a holding company incorporated in Zurich, Switzerland. Chubb Limited, through its subsidiaries, provides a broad range of insurance and reinsurance products to insureds worldwide. Our results are reported through the followingbusiness segments: North America Commercial P&C Insurance, North America Personal P&C Insurance, North AmericaAgricultural Insurance, Overseas General Insurance, Global Reinsurance, and Life Insurance. Refer to Note 17 for additionalinformation. The interim unaudited Consolidated Financial Statements include the accounts of Chubb Limited and its subsidiaries(collectively, Chubb, we, us, or our), over which Chubb exercises control, including Huatai Group, our majority-ownedsubsidiary, and minority-owned entities such as variable interest entities (VIEs) in which Chubb is considered the primarybeneficiary. Noncontrolling interests on the Consolidated Financial State