Non-Current Assets

Prepaid pension assets

International Business Machines Prepaid pension assets increased by 0.5% to $7.58B in Q1 2026 compared to the prior quarter. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryRisk
SignalHigher is better
VolatilityModerate
First reportedQ4 2024
Last reportedQ4 2025

How to read this metric

An increase reflects strong plan performance or higher contributions, while a decrease suggests market losses or increased liability projections.

Detailed definition

This represents the surplus value of pension plan assets over the projected benefit obligation for defined benefit retir...

Peer comparison

Varies based on the maturity of the workforce and the historical funding strategy of the company.

Metric ID: non_current_assets_defined_benefit_plan_assets_for_plan__8fec15

Historical Data

2 periods
 Q4 '25Q1 '26
Value$7.54B$7.58B
QoQ Change+0.5%
Range$7.54B$7.58B

Frequently Asked Questions

What is International Business Machines's prepaid pension assets?
International Business Machines (IBM) reported prepaid pension assets of $7.58B in Q1 2026.
What does prepaid pension assets mean?
The excess value of funds set aside for employee pensions compared to the company's future obligations.