Defined Benefit Plan Actuarial Gain (Loss)
CSX Defined Benefit Plan Actuarial Gain (Loss) remained flat by 0.0% to -$16.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 159.8%, from $26.75M to -$16.00M. Over 2 years (FY 2023 to FY 2025), Defined Benefit Plan Actuarial Gain (Loss) shows a downward trend with a 78.9% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
How to read this metric
Gains improve the net position of the pension plan, while losses increase the liability, potentially requiring future cash contributions.
Detailed definition
Non-cash adjustments to the pension benefit obligation resulting from changes in actuarial assumptions such as discount...
Peer comparison
Commonly found in the notes to financial statements for companies with large pension plans.
cat_pension_actuarial_gain_lossHistorical Data
| FY'23 | FY'24 | FY'25 | |
|---|---|---|---|
| Value | -$20.00M | $107.00M | -$64.00M |
| YoY Change | — | +635.0% | -159.8% |
Defined Benefit Plan Actuarial Gain (Loss) at Other Companies
Frequently Asked Questions
- What is CSX's defined benefit plan actuarial gain (loss)?
- CSX (CSX) reported defined benefit plan actuarial gain (loss) of -$16.00M in Q4 2025.
- How has CSX's defined benefit plan actuarial gain (loss) changed year-over-year?
- CSX's defined benefit plan actuarial gain (loss) decreased by 159.8% year-over-year, from $26.75M to -$16.00M.
- What is the long-term trend for CSX's defined benefit plan actuarial gain (loss)?
- Over 2 years (2023 to 2025), CSX's defined benefit plan actuarial gain (loss) has grown at a 78.9% compound annual growth rate (CAGR), from -$20.00M to -$64.00M.
- What does defined benefit plan actuarial gain (loss) mean?
- Changes in pension liability values caused by updates to actuarial assumptions.