Other

Potential reduction in net position of total derivative assets

International Business Machines Potential reduction in net position of total derivative assets increased by 48.1% to $422.00M in Q1 2026 compared to the prior quarter.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityStable
First reportedQ4 2018
Last reportedQ4 2025

How to read this metric

A higher value indicates a more conservative reporting approach, potentially showing higher gross risk than a net-only view.

Detailed definition

The amount of derivative assets that the bank has elected not to offset against liabilities, even if a master netting ag...

Peer comparison

Specific to accounting policy elections regarding balance sheet presentation of derivatives.

Metric ID: other_derivative_asset_not_offset_policy_election_deduction

Historical Data

2 periods
 Q4 '25Q1 '26
Value$285.00M$422.00M
QoQ Change+48.1%
Range$285.00M$422.00M

Frequently Asked Questions

What is International Business Machines's potential reduction in net position of total derivative assets?
International Business Machines (IBM) reported potential reduction in net position of total derivative assets of $422.00M in Q1 2026.
What does potential reduction in net position of total derivative assets mean?
The portion of derivative assets that the bank chooses to report without netting against liabilities.