OCI Defined Benefit Plan Settlement Gain (Loss), Before Tax
International Business Machines OCI Defined Benefit Plan Settlement Gain (Loss), Before Tax increased by 100.0% to $2M in Q1 2026 compared to the prior quarter. Year-over-year, this metric was flat by 0.0%, from $2M to $2M. Over 3 years (FY 2021 to FY 2025), OCI Defined Benefit Plan Settlement Gain (Loss), Before Tax shows a downward trend with a -52.6% CAGR.
Analysis
How to read this metric
A gain signals a reduction in long-term pension liabilities, while a loss indicates an increase in obligations due to plan restructuring.
Detailed definition
Represents the pre-tax financial impact resulting from the settlement or curtailment of defined benefit pension obligati...
Peer comparison
Commonly reported by large-cap companies with legacy pension obligations; peers may report this under actuarial gains or losses.
ibm_oci_defined_benefit_plan_settlement_gain_loss_before_taxHistorical Data
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $16M | $13M | $48M | $8M | $11M | $5.91B | $39M | -$1M | $6M | $2M | $2M | $2M | $2.73B | $428M | $2M | $5M | $2M | $1M | $2M |
| QoQ Change | — | -18.8% | +269.2% | -83.3% | +37.5% | >999% | -99.3% | -102.6% | +700.0% | -66.7% | +0.0% | +0.0% | >999% | -84.3% | -99.5% | +150.0% | -60.0% | -50.0% | +100.0% |
| YoY Change | — | — | — | — | -31.3% | >999% | -18.8% | -112.5% | -45.5% | -100.0% | +300.0% | -66.7% | >999% | — | +0.0% | +150.0% | -99.9% | -99.8% | +0.0% |
OCI Defined Benefit Plan Settlement Gain (Loss), Before Tax at Other Companies
Frequently Asked Questions
- What is International Business Machines's oci defined benefit plan settlement gain (loss), before tax?
- International Business Machines (IBM) reported oci defined benefit plan settlement gain (loss), before tax of $2M in Q1 2026.
- How has International Business Machines's oci defined benefit plan settlement gain (loss), before tax changed year-over-year?
- International Business Machines's oci defined benefit plan settlement gain (loss), before tax decreased by 0.0% year-over-year, from $2M to $2M.
- What is the long-term trend for International Business Machines's oci defined benefit plan settlement gain (loss), before tax?
- Over 3 years (2021 to 2025), International Business Machines's oci defined benefit plan settlement gain (loss), before tax has grown at a -52.6% compound annual growth rate (CAGR), from $94M to $10M.
- What does oci defined benefit plan settlement gain (loss), before tax mean?
- The pre-tax gain or loss from major changes or terminations in defined benefit pension plans.