Bank of America Hedged asset, portfolio layer increased by 12.2% to $26.60B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 1.1%, from $26.30B to $26.60B. Over 3 years (FY 2022 to FY 2025), Hedged asset, portfolio layer shows an upward trend with a 37.1% CAGR.
Higher amounts indicate a more robust use of portfolio-layer hedging to stabilize the balance sheet against market movements.
This represents the portion of a portfolio of financial assets designated as the hedged item in a fair value hedge. It s...
Standard disclosure for banks utilizing portfolio layer method hedge accounting under GAAP.
other_hedged_asset_fair_value_hedge_portfolio_layer_amount| 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 | $9.20B | $9.30B | $13.20B | $17.30B | $22.50B | $22.20B | $24.40B | $23.80B | $26.10B | $26.30B | $25.60B | $23.10B | $23.70B | $26.60B |
| QoQ Change | — | +1.1% | +41.9% | +31.1% | +30.1% | -1.3% | +9.9% | -2.5% | +9.7% | +0.8% | -2.7% | -9.8% | +2.6% | +12.2% |
| YoY Change | — | — | — | — | +144.6% | +138.7% | +84.8% | +37.6% | +16.0% | +18.5% | +4.9% | -2.9% | -9.2% | +1.1% |