Other

Hedge accounting fair value adjustments

eBay Hedge accounting fair value adjustments decreased by 100.0% to -$4.00M in Q1 2026 compared to the prior quarter. Over 5 years (FY 2020 to FY 2025), Hedge accounting fair value adjustments shows a downward trend with a -27.5% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026

How to read this metric

Fluctuations reflect changes in market interest rates rather than operational performance, indicating the impact of hedging activities on the balance sheet.

Detailed definition

Reflects the cumulative fair value changes of debt instruments that are designated in a fair value hedging relationship....

Peer comparison

Common for large corporations with significant fixed-rate debt portfolios and active treasury management.

Metric ID: other_longterm_debt_hedge_accounting_fair_value_adjustment

Historical Data

17 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q4 '25Q1 '26
Value$9.00M$9.00M$7.00M$7.00M$6.00M$4.00M$5.00M$4.00M$3.00M$3.00M$2.00M$1.00M$1.00M$0.00$0.00-$2.00M-$4.00M
QoQ Change+0.0%-22.2%+0.0%-14.3%-33.3%+25.0%-20.0%-25.0%+0.0%-33.3%-50.0%+0.0%-100.0%-100.0%
YoY Change-33.3%-55.6%-28.6%-42.9%-50.0%-25.0%-60.0%-75.0%-66.7%-100.0%-100.0%
Range-$4.00M$9.00M
CAGR-18.4%
Avg YoY Growth-57.9%
Median YoY Growth-55.6%

Frequently Asked Questions

What is eBay's hedge accounting fair value adjustments?
eBay (EBAY) reported hedge accounting fair value adjustments of -$4.00M in Q1 2026.
What is the long-term trend for eBay's hedge accounting fair value adjustments?
Over 5 years (2020 to 2025), eBay's hedge accounting fair value adjustments has grown at a -27.5% compound annual growth rate (CAGR), from $10.00M to -$2.00M.
What does hedge accounting fair value adjustments mean?
Accounting adjustments to debt value due to interest rate hedging.