Amortized cost basis of portfolios used in hedging relationships
Bank of America Amortized cost basis of portfolios used in hedging relationships increased by 28.8% to $46.10B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 37.2%, from $33.60B to $46.10B. Over 5 years (FY 2020 to FY 2025), Amortized cost basis of portfolios used in hedging relationships shows relatively stable performance with a 0.7% CAGR.
Analysis
How to read this metric
An increase suggests a larger portion of the bank's assets are being actively hedged to mitigate interest rate volatility.
Detailed definition
This represents the amortized cost basis of financial assets within a closed portfolio that are designated in fair value...
Peer comparison
Commonly reported by large financial institutions under hedge accounting disclosures to show the scope of interest rate risk management.
other_prepayable_financial_asset_closed_portfolio_last_o_7da167Historical 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 | $26.80B | $23.70B | $21.10B | $19.50B | $25.80B | $22.00B | $21.40B | $21.10B | $20.40B | $21.30B | $39.10B | $37.90B | $37.80B | $36.50B | $34.80B | $33.60B | $32.20B | $34.70B | $35.80B | $46.10B |
| QoQ Change | — | -11.6% | -11.0% | -7.6% | +32.3% | -14.7% | -2.7% | -1.4% | -3.3% | +4.4% | +83.6% | -3.1% | -0.3% | -3.4% | -4.7% | -3.4% | -4.2% | +7.8% | +3.2% | +28.8% |
| YoY Change | — | — | — | — | -3.7% | -7.2% | +1.4% | +8.2% | -20.9% | -3.2% | +82.7% | +79.6% | +85.3% | +71.4% | -11.0% | -11.3% | -14.8% | -4.9% | +2.9% | +37.2% |
Amortized cost basis of portfolios used in hedging relationships at Other Companies
Frequently Asked Questions
- What is Bank of America's amortized cost basis of portfolios used in hedging relationships?
- Bank of America (BAC) reported amortized cost basis of portfolios used in hedging relationships of $46.10B in Q1 2026.
- How has Bank of America's amortized cost basis of portfolios used in hedging relationships changed year-over-year?
- Bank of America's amortized cost basis of portfolios used in hedging relationships increased by 37.2% year-over-year, from $33.60B to $46.10B.
- What is the long-term trend for Bank of America's amortized cost basis of portfolios used in hedging relationships?
- Over 5 years (2020 to 2025), Bank of America's amortized cost basis of portfolios used in hedging relationships has grown at a 0.7% compound annual growth rate (CAGR), from $34.60B to $35.80B.
- What does amortized cost basis of portfolios used in hedging relationships mean?
- The historical cost of assets in a closed portfolio that are currently being hedged against interest rate changes.