What is JPMorgan Chase's hedged asset fair value hedge basis adjustment?

JPMorgan Chase (JPM) reported hedged asset fair value hedge basis adjustment of $179.00M in Q1 2026.

How has JPMorgan Chase's hedged asset fair value hedge basis adjustment changed year-over-year?

JPMorgan Chase's hedged asset fair value hedge basis adjustment decreased by 61.3% year-over-year, from $463.00M to $179.00M.

What does hedged asset fair value hedge basis adjustment mean?

The accounting adjustment made to the value of assets that are being protected against price changes using financial hedges.

Other

Hedged Asset Fair Value Hedge Basis Adjustment

JPMorgan Chase Hedged Asset Fair Value Hedge Basis Adjustment decreased by 85.1% to $179.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 61.3%, from $463.00M to $179.00M.

Analysis

StatementBalance Sheet Statement

SectionOther

CategoryRisk

SignalContext dependent

VolatilityModerate

First reportedQ3 2023

Last reportedQ1 2026May 1, 2026

How to read this metric

Changes reflect the impact of interest rate movements on the hedged portfolio and the effectiveness of the bank's hedging program.

Detailed definition

This metric reflects the cumulative fair value basis adjustment for assets designated in a portfolio layer method fair v...

Peer comparison

Technical accounting disclosure for banks utilizing fair value hedge accounting.

Metric ID: hedged_asset_fair_value_hedge_basis_adjustment

Historical Data

8 periods

	Q3 '23	Q1 '24	Q2 '24	Q3 '24	Q1 '25	Q2 '25	Q3 '25	Q1 '26
Value	-$2.90B	-$1.20B	-$1.30B	$694.00M	$463.00M	$1.10B	$1.20B	$179.00M
QoQ Change	—	+58.6%	-8.3%	+153.4%	-33.3%	+137.6%	+9.1%	-85.1%
YoY Change	—	—	—	+123.9%	+138.6%	+184.6%	+72.9%	-61.3%

Range-$2.90B – $1.20B

CAGR-79.6%

Avg YoY Growth+91.7%

Median YoY Growth+123.9%

Hedged Asset Fair Value Hedge Basis Adjustment at Other Companies

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Charles Schwab CorporationSCHW View metric

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Morgan StanleyMS View metric

Frequently Asked Questions

What is JPMorgan Chase's hedged asset fair value hedge basis adjustment?: JPMorgan Chase (JPM) reported hedged asset fair value hedge basis adjustment of $179.00M in Q1 2026.
How has JPMorgan Chase's hedged asset fair value hedge basis adjustment changed year-over-year?: JPMorgan Chase's hedged asset fair value hedge basis adjustment decreased by 61.3% year-over-year, from $463.00M to $179.00M.
What does hedged asset fair value hedge basis adjustment mean?: The accounting adjustment made to the value of assets that are being protected against price changes using financial hedges.