---
schema_version: "secwatch.filing_event.v1"
accession: "0001685040-23-000022"
form_type: "8-K"
ticker: "BHF"
cik: "0001685040"
company_name: "Brighthouse Financial, Inc."
filed_at: "2023-04-17T23:59:59+00:00"
generated_at: "2026-06-17T01:24:14.423541+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "low"
source: SEC EDGAR
---

# Brighthouse Financial adopts LDTI accounting, issues recast Q4 2022 financial supplement

## Summary
- Adopted ASU 2018-12 (LDTI) on Jan 1, 2023, altering accounting for long-duration contracts.
- Recast Q4 2022 financial supplement replaces prior version furnished Feb 9, 2023.
- Recast supplement provided ahead of Q1 2023 Form 10-Q to aid investor understanding.
- Company warns future filings may differ materially from recast supplement.

## SEC filing metadata
- accession: 0001685040-23-000022
- form_type: 8-K
- ticker: BHF
- cik: 0001685040
- company_name: Brighthouse Financial, Inc.
- filed_at: 2023-04-17T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: low
- sec_items: 2.02, 9.01, 7.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1685040/000168504023000022/0001685040-23-000022-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1685040/000168504023000022/bhf-20230417.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001685040-23-000022
- JSON: https://secwatch.observer/filing/0001685040-23-000022.json
- Plain text: https://secwatch.observer/filing/0001685040-23-000022.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.