Operating
Accretion (amortization) of discounts and premiums on investments
Bank of America Accretion (amortization) of discounts and premiums on investments decreased by 62.4% to $195.00M in Q4 2025 compared to the prior quarter. Over 4 years (FY 2021 to FY 2025), Accretion (amortization) of discounts and premiums on investments shows an upward trend with a -38.1% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ4 2025
How to read this metric
Reflects the yield adjustment on fixed-income portfolios; changes are driven by interest rate environments and security purchase prices.
Detailed definition
This represents the non-cash adjustment to the carrying value of investment securities due to the amortization of premiu...
Peer comparison
Common in banks with large held-to-maturity or available-for-sale bond portfolios.
Metric ID:
cf_bac_accretion_amortization_investmentsHistorical Data
19 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$1.58B | -$1.42B | -$1.30B | -$905.00M | -$584.00M | -$373.00M | -$210.00M | -$34.00M | -$30.00M | -$91.00M | $552.00M | $352.00M | $42.00M | -$40.00M | $0.00 | $85.00M | $61.00M | $518.00M | $195.00M |
| QoQ Change | — | +10.2% | +8.3% | +30.5% | +35.5% | +36.1% | +43.7% | +83.8% | +11.8% | -203.3% | +706.6% | -36.2% | -88.1% | -195.2% | +100.0% | — | -28.2% | +749.2% | -62.4% |
| YoY Change | — | — | — | — | +63.1% | +73.8% | +83.9% | +96.2% | +94.9% | +75.6% | +362.9% | >999% | +240.0% | +56.0% | -100.0% | -75.9% | +45.2% | >999% | — |
Range-$1.58B – $552.00M
CAGR-37.2%
Avg YoY Growth+253.3%
Median YoY Growth+79.7%
Accretion (amortization) of discounts and premiums on investments at Other Companies
Frequently Asked Questions
- What is Bank of America's accretion (amortization) of discounts and premiums on investments?
- Bank of America (BAC) reported accretion (amortization) of discounts and premiums on investments of $195.00M in Q4 2025.
- What is the long-term trend for Bank of America's accretion (amortization) of discounts and premiums on investments?
- Over 4 years (2021 to 2025), Bank of America's accretion (amortization) of discounts and premiums on investments has grown at a -38.1% compound annual growth rate (CAGR), from -$5.84B to $859.00M.
- What does accretion (amortization) of discounts and premiums on investments mean?
- The non-cash adjustment to investment values to account for purchase price differences from par value.