Company: CI
Filing Date: 2025-10-30
Form Type: 10-Q
Source: 0001739940-25-000037
Chunk: 132

Company: Cigna Group
Filing Date: 2025-10-30
Form: 10-Q
Item: Part II, Item 7
Chunk 132
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221 17,618Insurance and contractholder liabilities classified as liabilities of businesses held for sale (1)(1,092)(487)(1,579)(1,568)Total insurance and contractholder liabilities$6,018 $10,079 $16,097 $5,388 $10,254 $15,642 $16,050 (1) Amounts classified as liabilities of businesses held for sale include $983 million of Unpaid claims, $408 million of Future policy benefits, $85 million of Unearned premiums and $103 million of Contractholder deposit funds as of December 31, 2024 and $937 million of Unpaid claims, $422 million of Future policy benefits, $98 million of Unearned premiums and $111 million of Contractholder deposit funds as of September 30, 2024.Insurance and contractholder liabilities expected to be paid within one year are classified as current. 

15

B.Unpaid Claims and Claim Expenses – Cigna Healthcare

This liability reflects estimates of the ultimate cost of claims that have been incurred but not reported, expected development on reported claims, claims that have been reported but not yet paid (reported claims in process), and other medical care expenses and services payable that are primarily comprised of accruals for incentives and other amounts payable to health care professionals and facilities. 

The total of incurred but not reported liabilities plus expected development on reported claims and reported claims in process was $4.5 billion as of September 30, 2025 and $4.7 billion as of September 30, 2024. The decrease was driven by the HCSC transaction, partially offset by an increase in stop loss reserves primarily due to seasonality.Activity, net of intercompany transactions, in the unpaid claims liability for the Cigna Healthcare segment was as follows:Nine Months Ended September 30,(In millions)2025 (1)2024 (1)Beginning balance$5,018 $5,092 Less: Reinsurance and other amounts recoverable159 236 Beginning balance, net4,859 4,856 Incurred costs related to:Current year25,763 28,314 Prior years(319)(422)Total incurred25,444 27,892 Paid costs related to:Current year20,399 23,761 Prior years4,055 4,059 Total paid24,454 27,820 Less: Divest