Non-Current Liabilities
Hedge Accounting Fair Value Adjustments
Apple Hedge Accounting Fair Value Adjustments remained flat by 0.0% to $12.60B in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 5.3%, from $13.30B to $12.60B. Over 4 years (FY 2020 to FY 2025), Hedge Accounting Fair Value Adjustments shows an upward trend with a 65.6% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ3 2015
Last reportedQ4 2025
How to read this metric
Significant fluctuations may indicate changes in the effectiveness of hedging programs or shifts in the underlying market risks being hedged.
Detailed definition
These adjustments reflect the changes in the carrying value of hedged items or hedging instruments resulting from the ap...
Peer comparison
Standard for large banks utilizing derivatives to manage balance sheet risk; highly dependent on interest rate environments.
Metric ID:
hedge_accounting_fair_value_adjustmentsHistorical Data
13 periods
| Q2 '21 | Q3 '22 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $958.00M | $18.74B | $17.99B | $18.25B | $18.66B | $16.82B | $13.10B | $13.50B | $13.30B | $13.40B | $12.50B | $12.60B | $12.60B |
| QoQ Change | — | >999% | -4.0% | +1.5% | +2.3% | -9.9% | -22.1% | +3.1% | -1.5% | +0.8% | -6.7% | +0.8% | +0.0% |
| YoY Change | — | — | — | -2.6% | — | — | -27.2% | -26.0% | -28.7% | -20.3% | -4.6% | -6.7% | -5.3% |
Range$958.00M – $18.74B
CAGR+136.0%
Avg YoY Growth-15.2%
Median YoY Growth-13.5%
Current Streak2 quarters growth
Hedge Accounting Fair Value Adjustments at Other Companies
Frequently Asked Questions
- What is Apple's hedge accounting fair value adjustments?
- Apple (AAPL) reported hedge accounting fair value adjustments of $12.60B in Q4 2025.
- How has Apple's hedge accounting fair value adjustments changed year-over-year?
- Apple's hedge accounting fair value adjustments decreased by 5.3% year-over-year, from $13.30B to $12.60B.
- What is the long-term trend for Apple's hedge accounting fair value adjustments?
- Over 4 years (2020 to 2025), Apple's hedge accounting fair value adjustments has grown at a 65.6% compound annual growth rate (CAGR), from $1.68B to $12.60B.
- What does hedge accounting fair value adjustments mean?
- Accounting adjustments made to reflect the impact of hedging activities on asset or liability values.