Non-Current Liabilities
Hedge Accounting Fair Value Adjustments
Citigroup Hedge Accounting Fair Value Adjustments increased by 7.1% to -$2.77B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 35.9%, from -$4.31B to -$2.77B. Over 5 years (FY 2020 to FY 2025), Hedge Accounting Fair Value Adjustments shows a downward trend with a 154.3% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2018
Last reportedQ1 2026May 7, 2026
How to read this metric
An increase or decrease signals the effectiveness of hedging strategies relative to market volatility in underlying risk factors.
Detailed definition
This reflects the cumulative fair value adjustments applied to hedged items or hedging instruments under hedge accountin...
Peer comparison
Standard for companies with significant international operations or commodity exposure.
Metric ID:
hedge_accounting_fair_value_adjustmentsHistorical Data
20 periods
| Q2 '21 | 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 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $59.00M | $103.00M | $149.00M | -$774.00M | -$1.14B | -$3.21B | -$3.40B | -$2.08B | -$2.94B | -$3.18B | -$5.16B | -$1.14B | -$1.10B | $277.00M | -$4.50B | -$4.31B | -$3.78B | -$3.22B | -$2.98B | -$2.77B |
| QoQ Change | — | +74.6% | +44.7% | -619.5% | -46.9% | -182.1% | -6.0% | +38.8% | -41.2% | -8.3% | -62.3% | +78.0% | +3.4% | +125.3% | <-999% | +4.1% | +12.3% | +14.8% | +7.6% | +7.1% |
| YoY Change | — | — | — | — | <-999% | <-999% | <-999% | -168.6% | -158.2% | +0.8% | -51.8% | +45.4% | +62.7% | +108.7% | +12.8% | -280.1% | -245.3% | <-999% | +33.8% | +35.9% |
Range-$5.16B – $277.00M
CAGR+124.8%
Avg YoY Growth-593.1%
Median YoY Growth-105.0%
Current Streak5 quarters growth
Hedge Accounting Fair Value Adjustments at Other Companies
Frequently Asked Questions
- What is Citigroup's hedge accounting fair value adjustments?
- Citigroup (C) reported hedge accounting fair value adjustments of -$2.77B in Q1 2026.
- How has Citigroup's hedge accounting fair value adjustments changed year-over-year?
- Citigroup's hedge accounting fair value adjustments increased by 35.9% year-over-year, from -$4.31B to -$2.77B.
- What is the long-term trend for Citigroup's hedge accounting fair value adjustments?
- Over 5 years (2020 to 2025), Citigroup's hedge accounting fair value adjustments has grown at a 154.3% compound annual growth rate (CAGR), from $28.00M to -$2.98B.
- What does hedge accounting fair value adjustments mean?
- The accounting adjustment to the value of assets or liabilities that are being protected by financial hedges.