How has Dow's hedged asset (statement of financial position) changed year-over-year?

Dow's hedged asset (statement of financial position) increased by 12.0% year-over-year, from $5.26B to $5.89B.

What is the long-term trend for Dow's hedged asset (statement of financial position)?

Over 5 years (2020 to 2025), Dow's hedged asset (statement of financial position) has grown at a 10.8% compound annual growth rate (CAGR), from $3.31B to $5.54B.

What does hedged asset (statement of financial position) mean?

Assets on the balance sheet that are protected against market risks through hedging instruments.

Discontinued — last reported Q2 '24

Other

Hedged Asset (Statement of Financial Position)

Dow Hedged Asset (Statement of Financial Position) increased by 6.3% to $5.89B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 12.0%, from $5.26B to $5.89B. Over 5 years (FY 2020 to FY 2025), Hedged Asset (Statement of Financial Position) shows an upward trend with a 10.8% CAGR.

Analysis

StatementBalance Sheet Statement

SectionOther

CategoryRisk

SignalContext dependent

VolatilityModerate

First reportedQ3 2022

Last reportedQ2 2024

How to read this metric

An increase indicates a broader strategy to insulate specific asset values from market volatility.

Detailed definition

This metric identifies assets on the balance sheet that are designated as hedged items within a risk management strategy...

Peer comparison

Reported by major financial institutions to disclose the scope of their hedge accounting activities.

Metric ID: hedged_asset_statement_of_financial_position

Historical Data

20 periods

	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	$2.50B	$2.28B	$2.28B	$2.28B	$2.28B	$2.28B	$2.28B	$2.73B	$3.73B	$4.48B	$4.48B	$4.48B	$5.13B	$5.13B	$5.13B	$5.26B	$5.54B	$5.54B	$5.54B	$5.89B
QoQ Change	—	-8.8%	+0.0%	+0.0%	+0.0%	+0.0%	+0.0%	+19.7%	+36.6%	+20.1%	+0.0%	+0.0%	+14.5%	+0.0%	+0.0%	+2.5%	+5.4%	+0.0%	+0.0%	+6.3%
YoY Change	—	—	—	—	-8.8%	+0.0%	+0.0%	+19.7%	+63.6%	+96.5%	+96.5%	+64.1%	+37.5%	+14.5%	+14.5%	+17.3%	+8.0%	+8.0%	+8.0%	+12.0%

Range$2.28B – $5.89B

CAGR+19.8%

Avg YoY Growth+28.2%

Median YoY Growth+14.5%

Current Streak18 quarters growth

Frequently Asked Questions

What is Dow's hedged asset (statement of financial position)?: Dow (DOW) reported hedged asset (statement of financial position) of $5.89B in Q1 2026.
How has Dow's hedged asset (statement of financial position) changed year-over-year?: Dow's hedged asset (statement of financial position) increased by 12.0% year-over-year, from $5.26B to $5.89B.
What is the long-term trend for Dow's hedged asset (statement of financial position)?: Over 5 years (2020 to 2025), Dow's hedged asset (statement of financial position) has grown at a 10.8% compound annual growth rate (CAGR), from $3.31B to $5.54B.
What does hedged asset (statement of financial position) mean?: Assets on the balance sheet that are protected against market risks through hedging instruments.