Other

OCI - Defined benefit plan actuarial gain (loss)

CSX OCI - Defined benefit plan actuarial gain (loss) remained flat by 0.0% to -$16.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 159.8%, from $26.75M to -$16.00M. Over 2 years (FY 2023 to FY 2025), OCI - Defined benefit plan actuarial gain (loss) shows a downward trend with a 78.9% CAGR.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2023
Last reportedQ4 2025Feb 12, 2026

How to read this metric

Reflects the sensitivity of pension liabilities to market interest rates and demographic assumptions.

Detailed definition

The change in the value of defined benefit pension obligations resulting from changes in actuarial assumptions, such as...

Peer comparison

Commonly reported by large industrial companies with legacy pension obligations.

Metric ID: cat_oci_defined_benefit_plan_actuarial_gain_loss

Historical Data

3 years
 FY'23FY'24FY'25
Value-$20.00M$107.00M-$64.00M
YoY Change—+635.0%-159.8%
Range-$64.00M – $107.00M
CAGR+78.9%
Avg YoY Growth+237.6%
Median YoY Growth+237.6%

OCI - Defined benefit plan actuarial gain (loss) at Other Companies

American International Group logo
American International GroupAIGView metric
Kimberly-Clark logo
Kimberly-ClarkKMBView metric
Imperial Oil logo
Imperial OilIMOView metric
PNC Financial Services logo
PNC Financial ServicesPNCView metric
Bank of America logo
Bank of AmericaBACView metric
The Hartford Financial Services Group logo
The Hartford Financial Services GroupHIGView metric

Frequently Asked Questions

What is CSX's oci - defined benefit plan actuarial gain (loss)?
CSX (CSX) reported oci - defined benefit plan actuarial gain (loss) of -$16.00M in Q4 2025.
How has CSX's oci - defined benefit plan actuarial gain (loss) changed year-over-year?
CSX's oci - defined benefit plan actuarial gain (loss) decreased by 159.8% year-over-year, from $26.75M to -$16.00M.
What is the long-term trend for CSX's oci - defined benefit plan actuarial gain (loss)?
Over 2 years (2023 to 2025), CSX's oci - defined benefit plan actuarial gain (loss) has grown at a 78.9% compound annual growth rate (CAGR), from -$20.00M to -$64.00M.
What does oci - defined benefit plan actuarial gain (loss) mean?
Gains or losses on pension obligations due to changes in actuarial estimates.