What is Accenture's oci defined benefit plan actuarial gain (loss)?

Accenture (ACN) reported oci defined benefit plan actuarial gain (loss) of $30.23M in Q4 2025.

What is the long-term trend for Accenture's oci defined benefit plan actuarial gain (loss)?

Over 3 years (2021 to 2024), Accenture's oci defined benefit plan actuarial gain (loss) has grown at a 10.6% compound annual growth rate (CAGR), from -$50.17M to -$67.86M.

What does oci defined benefit plan actuarial gain (loss) mean?

The change in value of pension plan obligations due to updated actuarial assumptions or experience.

Other

OCI Defined Benefit Plan Actuarial Gain (Loss)

Over 3 years (FY 2021 to FY 2024), OCI Defined Benefit Plan Actuarial Gain (Loss) shows a downward trend with a 10.6% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementIncome Statement

SectionOther

CategoryRisk

SignalHigher is better

VolatilityVolatile

First reportedQ1 2014

Last reportedQ2 2026Mar 19, 2026

How to read this metric

An increase represents a gain in plan valuation, while a decrease indicates a loss that may necessitate future funding adjustments.

Detailed definition

This metric represents the actuarial gains or losses arising from changes in assumptions or experience adjustments relat...

Peer comparison

Commonly reported by large-cap firms with legacy defined benefit pension obligations.

Metric ID: cvx_oci_defined_benefit_plan_actuarial_gain_loss

Historical Data

16 periods

	Q3 '21	Q4 '21	Q1 '22	Q2 '22	Q3 '22	Q4 '22	Q1 '23	Q2 '23	Q3 '23	Q4 '23	Q1 '24	Q2 '24	Q3 '24	Q4 '24	Q2 '25	Q2 '26
Value	-$12.54M	-$12.54M	$59.72M	$59.72M	$59.72M	$59.72M	$36.87M	$36.87M	$36.87M	$36.87M	-$16.97M	-$16.97M	-$16.97M	-$16.97M	$0.00	$30.23M
QoQ Change	—	+0.0%	+576.1%	+0.0%	+0.0%	+0.0%	-38.3%	+0.0%	+0.0%	+0.0%	-146.0%	+0.0%	+0.0%	+0.0%	+100.0%	—
YoY Change	—	—	—	—	+576.1%	+576.1%	-38.3%	-38.3%	-38.3%	-38.3%	-146.0%	-146.0%	-146.0%	-146.0%	+100.0%	—

Range-$16.97M – $59.72M

CAGR+26.4%

Avg YoY Growth+46.8%

Median YoY Growth-38.3%

OCI Defined Benefit Plan Actuarial Gain (Loss) at Other Companies

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Frequently Asked Questions

What is Accenture's oci defined benefit plan actuarial gain (loss)?: Accenture (ACN) reported oci defined benefit plan actuarial gain (loss) of $30.23M in Q4 2025.
What is the long-term trend for Accenture's oci defined benefit plan actuarial gain (loss)?: Over 3 years (2021 to 2024), Accenture's oci defined benefit plan actuarial gain (loss) has grown at a 10.6% compound annual growth rate (CAGR), from -$50.17M to -$67.86M.
What does oci defined benefit plan actuarial gain (loss) mean?: The change in value of pension plan obligations due to updated actuarial assumptions or experience.