
	U.S. and Latin America – Financial Solutions
	Nine months ended September 30,
	2026		2025
Balance, beginning of year	$	215	$	206
Balance, beginning of year, before effect of changes in the instrument-specific credit risk	217		209
Interest accrual	4		6
Attributed fees collected	17		18

Effect of changes in future assumptions	(3)		—
Effect of changes in interest rates	(48)		9
Effect of changes in equity markets	(16)		(32)
Effect of changes in volatility	2		1
Other market impacts	8		(7)
Actual policyholder behavior different from expected behavior	5		16
Balance, end of period, before effect of changes in the instrument-specific credit risk	186		220
Effect of changes in the instrument-specific credit risk	(3)		(1)
Balance, end of period	183		219
Less: reinsurance recoverable	—		—
Balance, end of period, after reinsurance	$	183	$	219

Net amount at risk	$	1,136	$	1,218
Weighted average attained age of contract holders (in years)	73		72

The following table presents the reconciliation of the rollforward for market risk benefits to the condensed consolidated balance sheets as of September 30, 2026 and 2025 (dollars in millions):


	September 30, 2026						September 30, 2025
	Asset (1)		Liability		Net		Asset (1)		Liability		Net
U.S. and Latin America – Financial Solutions	$	21	$	204	$	(183)	$	19	$	238	$	(219)
Total market risk benefits	$	21	$	204	$	(183)	$	19	$	238	$	(219)