Operating
Accretion (amortization) of discounts and premiums on investments
Berkshire Hathaway Accretion (amortization) of discounts and premiums on investments decreased by 11.9% to $2.68B in Q3 2025 compared to the prior quarter. Year-over-year, this metric declined by 21.4%, from $3.41B to $2.68B. Over 2 years (FY 2022 to FY 2024), Accretion (amortization) of discounts and premiums on investments shows an upward trend with a 216.6% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ4 2025
How to read this metric
Reflects the yield adjustment on fixed-income portfolios; changes are driven by interest rate environments and security purchase prices.
Detailed definition
This represents the non-cash adjustment to the carrying value of investment securities due to the amortization of premiu...
Peer comparison
Common in banks with large held-to-maturity or available-for-sale bond portfolios.
Metric ID:
cf_bac_accretion_amortization_investmentsHistorical Data
15 periods
| 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 | $283.00M | $283.00M | $283.00M | $283.00M | $1.38B | $1.38B | $1.38B | $1.38B | $1.91B | $2.57B | $3.41B | $3.47B | $3.13B | $3.04B | $2.68B |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | +386.7% | +0.0% | +0.0% | +0.0% | +38.5% | +34.5% | +32.6% | +1.9% | -9.8% | -2.8% | -11.9% |
| YoY Change | — | — | — | — | +386.7% | +386.7% | +386.7% | +386.7% | +38.5% | +86.4% | +147.2% | +151.8% | +64.0% | +18.4% | -21.4% |
Range$283.00M – $3.47B
CAGR+90.0%
Avg YoY Growth+184.7%
Median YoY Growth+147.2%
Current Streak3 quarters decline
Accretion (amortization) of discounts and premiums on investments at Other Companies
Frequently Asked Questions
- What is Berkshire Hathaway's accretion (amortization) of discounts and premiums on investments?
- Berkshire Hathaway (BRK.B) reported accretion (amortization) of discounts and premiums on investments of $2.68B in Q3 2025.
- How has Berkshire Hathaway's accretion (amortization) of discounts and premiums on investments changed year-over-year?
- Berkshire Hathaway's accretion (amortization) of discounts and premiums on investments decreased by 21.4% year-over-year, from $3.41B to $2.68B.
- What is the long-term trend for Berkshire Hathaway's accretion (amortization) of discounts and premiums on investments?
- Over 2 years (2022 to 2024), Berkshire Hathaway's accretion (amortization) of discounts and premiums on investments has grown at a 216.6% compound annual growth rate (CAGR), from $1.13B to $11.35B.
- What does accretion (amortization) of discounts and premiums on investments mean?
- The non-cash adjustment to investment values to account for purchase price differences from par value.