Discontinued — last reported Q4 '25

Other

OCI Defined Benefit Plan Actuarial Gain (Loss)

Accenture OCI Defined Benefit Plan Actuarial Gain (Loss) increased by 162.3% to $79.30M in Q2 2026 compared to the prior quarter. Over 3 years (FY 2021 to FY 2024), OCI Defined Benefit Plan Actuarial Gain (Loss) shows a downward trend with a 10.6% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalHigher is better
VolatilityVolatile
First reportedQ1 2018
Last reportedQ4 2025

How to read this metric

Gains (positive) indicate that pension liabilities have decreased due to favorable assumption changes, while losses (negative) indicate increased liabilities.

Detailed definition

This metric captures the actuarial gains or losses arising from changes in assumptions used to value defined benefit pen...

Peer comparison

Standard for any company maintaining defined benefit pension plans.

Metric ID: is_cvx_oci_defined_benefit_plan_actuarial_gain_loss

Historical Data

19 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q1 '26Q2 '26
Value-$12.54M-$12.54M-$12.54M$59.72M$59.72M$59.72M$59.72M$36.87M$36.87M$36.87M$36.87M-$16.97M-$16.97M-$16.97M-$16.97M$0.00$0.00$30.23M$79.30M
QoQ Change+0.0%+0.0%+576.1%+0.0%+0.0%+0.0%-38.3%+0.0%+0.0%+0.0%-146.0%+0.0%+0.0%+0.0%+100.0%+162.3%
YoY Change+576.1%+576.1%+576.1%-38.3%-38.3%-38.3%-38.3%-146.0%-146.0%-146.0%-146.0%+100.0%+100.0%
Range-$16.97M$79.30M
CAGR+50.7%
Avg YoY Growth+91.6%
Median YoY Growth-38.3%

Frequently Asked Questions

What is Accenture's oci defined benefit plan actuarial gain (loss)?
Accenture (ACN) reported oci defined benefit plan actuarial gain (loss) of $79.30M in Q2 2026.
What is the long-term trend for Accenture's oci defined benefit plan actuarial gain (loss)?
Over 3 years (2021 to 2024), Accenture's oci defined benefit plan actuarial gain (loss) has grown at a 10.6% compound annual growth rate (CAGR), from -$50.17M to -$67.86M.
What does oci defined benefit plan actuarial gain (loss) mean?
Changes in the value of pension obligations due to updates in actuarial assumptions.

Cookie Preferences

We use cookies for analytics. See our Privacy and Cookie Policy.