Other
Cumulative Hedge Basis Adjustments
Citigroup Cumulative Hedge Basis Adjustments decreased by 900.0% to -$800.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 500.0%, from $200.00M to -$800.00M. Over 2 years (FY 2023 to FY 2025), Cumulative Hedge Basis Adjustments shows a downward trend with a -71.1% CAGR.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ2 2023
Last reportedQ1 2026May 7, 2026
How to read this metric
Fluctuations indicate the impact of market movements on the hedged portfolio and the effectiveness of hedging instruments.
Detailed definition
This represents the cumulative fair value adjustments applied to hedged items due to active hedging relationships. It br...
Peer comparison
Standard disclosure for institutions utilizing hedge accounting under GAAP or IFRS.
Metric ID:
hedge_basis_adjustments_cumulativeHistorical Data
12 periods
| 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 | $540.00M | $113.00M | $1.20B | -$400.00M | -$200.00M | -$200.00M | $800.00M | $200.00M | $500.00M | $1.20B | $100.00M | -$800.00M |
| QoQ Change | — | -79.1% | +961.9% | -133.3% | +50.0% | +0.0% | +500.0% | -75.0% | +150.0% | +140.0% | -91.7% | -900.0% |
| YoY Change | — | — | — | — | -137.0% | -277.0% | -33.3% | +150.0% | +350.0% | +700.0% | -87.5% | -500.0% |
Range-$800.00M – $1.20B
CAGR+15.4%
Avg YoY Growth+20.6%
Median YoY Growth-60.4%
Current Streak2 quarters decline
Cumulative Hedge Basis Adjustments at Other Companies
Frequently Asked Questions
- What is Citigroup's cumulative hedge basis adjustments?
- Citigroup (C) reported cumulative hedge basis adjustments of -$800.00M in Q1 2026.
- How has Citigroup's cumulative hedge basis adjustments changed year-over-year?
- Citigroup's cumulative hedge basis adjustments decreased by 500.0% year-over-year, from $200.00M to -$800.00M.
- What is the long-term trend for Citigroup's cumulative hedge basis adjustments?
- Over 2 years (2023 to 2025), Citigroup's cumulative hedge basis adjustments has grown at a -71.1% compound annual growth rate (CAGR), from $1.20B to $100.00M.
- What does cumulative hedge basis adjustments mean?
- The total accounting adjustments made to the value of hedged items to reflect their current market-based value.