Discontinued — last reported Q2 '21
Hedge Accounting Fair Value Adjustments
Non-Current LiabilitiesBank of America Hedge Accounting Fair Value Adjustments decreased by 14.8% to $52.00M in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 102.4%, from -$2.20B to $52.00M. Over 4 years (FY 2020 to FY 2024), Hedge Accounting Fair Value Adjustments shows a downward trend with a -53.0% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ3 2015
Last reportedQ2 2021
How to read this metric
Fluctuations indicate the impact of market movements on the company's hedged financial instruments.
Detailed definition
These are the adjustments made to the carrying amount of hedged items or hedging instruments to reflect their fair value...
Peer comparison
Used by companies with sophisticated treasury departments managing interest rate or currency risk.
Metric ID:
hedge_accounting_fair_value_adjustmentsHistorical Data
18 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $6.74B | $4.93B | $3.99B | -$6.97B | -$14.07B | -$21.90B | -$21.37B | -$12.63B | -$13.54B | -$14.15B | $48.00M | -$339.00M | -$341.00M | -$2.20B | -$435.00M | -$88.00M | $61.00M | $52.00M |
| QoQ Change | — | -26.8% | -19.2% | -274.8% | -101.9% | -55.6% | +2.4% | +40.9% | -7.2% | -4.5% | +100.3% | -806.3% | -0.6% | -543.7% | +80.2% | +79.8% | +169.3% | -14.8% |
| YoY Change | — | — | — | — | -308.7% | -543.9% | -636.0% | -81.2% | +3.7% | +35.4% | +100.2% | +97.3% | +97.5% | +84.5% | <-999% | +74.0% | +117.9% | +102.4% |
Range-$21.90B – $6.74B
CAGR-68.2%
Avg YoY Growth-133.1%
Median YoY Growth+54.7%
Hedge Accounting Fair Value Adjustments at Other Companies
Frequently Asked Questions
- What is Bank of America's hedge accounting fair value adjustments?
- Bank of America (BAC) reported hedge accounting fair value adjustments of $52.00M in Q3 2025.
- How has Bank of America's hedge accounting fair value adjustments changed year-over-year?
- Bank of America's hedge accounting fair value adjustments increased by 102.4% year-over-year, from -$2.20B to $52.00M.
- What is the long-term trend for Bank of America's hedge accounting fair value adjustments?
- Over 4 years (2020 to 2024), Bank of America's hedge accounting fair value adjustments has grown at a -53.0% compound annual growth rate (CAGR), from $8.91B to -$435.00M.
- What does hedge accounting fair value adjustments mean?
- Accounting adjustments to debt or assets to reflect the current market value of hedging contracts.