Derivative Liability, Subject to Master Netting Arrangement, Asset Offset
Bank of America Derivative Liability, Subject to Master Netting Arrangement, Asset Offset increased by 15.7% to $259.30B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 23.1%, from $210.70B to $259.30B. Over 5 years (FY 2020 to FY 2025), Derivative Liability, Subject to Master Netting Arrangement, Asset Offset shows a downward trend with a -8.3% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
How to read this metric
A decrease indicates lower net derivative liabilities, while an increase suggests higher potential settlement obligations or changes in market-driven derivative valuations.
Detailed definition
This metric represents the gross fair value of derivative liabilities that are subject to a master netting arrangement,...
Peer comparison
Peer banks disclose this to show the extent to which derivative liabilities are mitigated by netting agreements, impacting the reported gross balance sheet leverage.
other_derivative_liability_fair_value_gross_assetHistorical Data
| 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 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $278.30B | $279.70B | $282.30B | $300.30B | $310.90B | $364.50B | $315.90B | $290.80B | $301.20B | $305.70B | $221.60B | $219.60B | $219.90B | $246.70B | $237.10B | $210.70B | $242.40B | $233.20B | $224.10B | $259.30B |
| QoQ Change | — | +0.5% | +0.9% | +6.4% | +3.5% | +17.2% | -13.3% | -7.9% | +3.6% | +1.5% | -27.5% | -0.9% | +0.1% | +12.2% | -3.9% | -11.1% | +15.0% | -3.8% | -3.9% | +15.7% |
| YoY Change | — | — | — | — | +11.7% | +30.3% | +11.9% | -3.2% | -3.1% | -16.1% | -29.9% | -24.5% | -27.0% | -19.3% | +7.0% | -4.1% | +10.2% | -5.5% | -5.5% | +23.1% |
Derivative Liability, Subject to Master Netting Arrangement, Asset Offset at Other Companies
Frequently Asked Questions
- What is Bank of America's derivative liability, subject to master netting arrangement, asset offset?
- Bank of America (BAC) reported derivative liability, subject to master netting arrangement, asset offset of $259.30B in Q1 2026.
- How has Bank of America's derivative liability, subject to master netting arrangement, asset offset changed year-over-year?
- Bank of America's derivative liability, subject to master netting arrangement, asset offset increased by 23.1% year-over-year, from $210.70B to $259.30B.
- What is the long-term trend for Bank of America's derivative liability, subject to master netting arrangement, asset offset?
- Over 5 years (2020 to 2025), Bank of America's derivative liability, subject to master netting arrangement, asset offset has grown at a -8.3% compound annual growth rate (CAGR), from $344.90B to $224.10B.
- What does derivative liability, subject to master netting arrangement, asset offset mean?
- The net value of derivative liabilities after applying legally enforceable offsets against assets with the same counterparty.