Other
OCI Cash Flow Hedge Before Reclassification and Tax
Accenture OCI Cash Flow Hedge Before Reclassification and Tax decreased by 236.6% to -$181.45M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 59.7%, from -$113.62M to -$181.45M. Over 2 years (FY 2021 to FY 2025), OCI Cash Flow Hedge Before Reclassification and Tax shows a downward trend with a 25.5% CAGR.
Analysis
StatementIncome Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2019
Last reportedQ2 2026Mar 19, 2026
How to read this metric
Changes indicate the effectiveness and market value movement of the firm's hedging portfolio against underlying risk exposures.
Detailed definition
This reflects the unrealized gains or losses on derivative instruments designated as cash flow hedges before they are re...
Peer comparison
Common in firms with significant derivative hedging programs.
Metric ID:
ibm_oci_cash_flow_hedge_before_reclassification_and_taxHistorical Data
18 periods
| Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | Q2 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $118.72M | $59.19M | -$33.11M | $39.16M | -$37.98M | -$59.88M | -$32.84M | $25.72M | $0.00 | $23.61M | $73.76M | -$47.58M | $14.60M | -$113.62M | $77.00M | -$243.14M | -$53.91M | -$181.45M |
| QoQ Change | — | -50.1% | -155.9% | +218.3% | -197.0% | -57.7% | +45.2% | +178.3% | -100.0% | — | +212.4% | -164.5% | +130.7% | -878.3% | +167.8% | -415.8% | +77.8% | -236.6% |
| YoY Change | — | — | — | — | -132.0% | -80.9% | -183.8% | +167.7% | — | +139.4% | +324.6% | -285.0% | -38.2% | -254.0% | +261.8% | — | -469.3% | -59.7% |
Range-$243.14M – $118.72M
CAGR+10.5%
Avg YoY Growth-50.8%
Median YoY Growth-70.3%
OCI Cash Flow Hedge Before Reclassification and Tax at Other Companies
Frequently Asked Questions
- What is Accenture's oci cash flow hedge before reclassification and tax?
- Accenture (ACN) reported oci cash flow hedge before reclassification and tax of -$181.45M in Q4 2025.
- How has Accenture's oci cash flow hedge before reclassification and tax changed year-over-year?
- Accenture's oci cash flow hedge before reclassification and tax decreased by 59.7% year-over-year, from -$113.62M to -$181.45M.
- What is the long-term trend for Accenture's oci cash flow hedge before reclassification and tax?
- Over 2 years (2021 to 2025), Accenture's oci cash flow hedge before reclassification and tax has grown at a 25.5% compound annual growth rate (CAGR), from $168.24M to -$265.16M.
- What does oci cash flow hedge before reclassification and tax mean?
- Unrealized gains or losses on cash flow hedges before tax and reclassification.