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Bank of America BAC Amount that if recognized, would affect the effective tax rate or regulatory liability

Amount that if recognized, would affect the effective tax rate or regulatory liability at other companies

U.S. Bancorp logo
U.S. BancorpUSB
$215M+4.4%
Wells Fargo & Company logo
Wells Fargo & CompanyWFC
$1.7B-15.0%
PNC Financial Services logo
PNC Financial ServicesPNC
$243M-22.6%
Citigroup logo
CitigroupC
Morgan Stanley logo
Morgan StanleyMS

Other financials

Income statement

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Revenue$30.3B+7.2%
Net income$8.6B+16.6%
EPS (diluted)$1.11+24.7%

Balance sheet

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Cash & equivalents$242.48B-11.4%
Total debt$337.44B+7.7%
Total equity$300.67B+2.3%
Total assets$3.50T+4.4%

Cash flow

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Operating cash flow$41.8B+2,013%

Valuation

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Market cap$404.36B+16.6%
Enterprise value$499.32B+23.7%
P/E12.8×+0.3×
P/S3.5×+0.3×

Profitability

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Net margin27.3%+1.8pp

Returns & leverage

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Return on equity10.7%+1.2pp
Debt / equity1.1×+0.1×

Where this comes from

Reported directly by Bank of America in its filing.

Tagged under the XBRL concept us-gaap:UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate.

The official record: Bank of America’s 10-K, filed February 25, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Bank of America's amount that if recognized, would affect the effective tax rate or regulatory liability?
Bank of America (BAC) reported amount that if recognized, would affect the effective tax rate or regulatory liability of $415M in Q4 2025.
How has Bank of America's amount that if recognized, would affect the effective tax rate or regulatory liability changed year-over-year?
Bank of America's amount that if recognized, would affect the effective tax rate or regulatory liability decreased by 27.6% year-over-year, from $573M to $415M.
What is the long-term trend for Bank of America's amount that if recognized, would affect the effective tax rate or regulatory liability?
Over 5 years (2020 to 2025), Bank of America's amount that if recognized, would affect the effective tax rate or regulatory liability has grown at a -15.7% compound annual growth rate (CAGR), from $976M to $415M.
What does amount that if recognized, would affect the effective tax rate or regulatory liability mean?
This represents the portion of unrecognized tax benefits that, if recognized, would result in a reduction of the company's effective tax rate. It reflects potential future tax savings from uncertain tax positions currently under review or audit. Investors monitor this to assess the volatility of future tax expenses.