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International Business Machines IBM OCI Cash Flow Hedge Reclassification, Before Tax
OCI Cash Flow Hedge Reclassification, Before Tax at other companies
Other financials
Where this comes from
Reported directly by International Business Machines in its filing.
Tagged under the XBRL concept ibm:OtherComprehensiveIncomeLossCashFlowHedgeGainLossAndDerivativeExcludedComponentReclassificationBeforeTax.
The source filing: International Business Machines’s 10-Q, filed April 23, 2026.
- Filed
- Apr 23, 2026, 6:22 AM EDT
- Fiscal quarter
- Q1 FY2026
- Calendar quarter
- Q1 2026
- Accession
- 0000051143-26-000038
| ($ in millions) | Three Months Ended March 31, 2026 | Three Months Ended March 31, 2025 |
|---|---|---|
| Net unrealized gains/(losses) on available-for-sale securities | 0 | 8 |
| Unrealized gains/(losses) on cash flow hedges: | ||
| Unrealized gains/(losses) arising during the period | (175) | (58) |
| Reclassification of (gains)/losses to net income | 342 | (323) |
| Total unrealized gains/(losses) on cash flow hedges | 167 | (382) |
| Retirement-related benefit plans: | ||
| Prior service costs/(credits) | — | 0 |
| Net gains/(losses) arising during the period | 1 | 0 |
Item 1. Consolidated Financial Statements (Unaudited)
FAQ
- What is International Business Machines's OCI cash flow hedge reclassification, before tax?
- International Business Machines (IBM) reported OCI cash flow hedge reclassification, before tax of -$342M in Q1 2026.
- How has International Business Machines's OCI cash flow hedge reclassification, before tax changed year-over-year?
- International Business Machines's OCI cash flow hedge reclassification, before tax decreased by 205.9% year-over-year, from $323M to -$342M.
- What is the long-term trend for International Business Machines's OCI cash flow hedge reclassification, before tax?
- Over 2 years (2021 to 2024), International Business Machines's OCI cash flow hedge reclassification, before tax has grown at a -40.9% compound annual growth rate (CAGR), from -$243M to -$85M.
- What does OCI cash flow hedge reclassification, before tax mean?
- This metric represents the amount of gains or losses previously deferred in accumulated other comprehensive income that are reclassified into earnings as the hedged transaction occurs. It reflects the realization of hedging effectiveness in the income statement. This is crucial for understanding how hedging activities impact reported net income over time.