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International Business Machines IBM Derivative, Excluded Component, Gain (Loss), Recognized in Earnings
Derivative, Excluded Component, Gain (Loss), Recognized in Earnings at other companies
Other financials
Where this comes from
Reported directly by International Business Machines in its filing.
Tagged under the XBRL concept us-gaap:DerivativeExcludedComponentGainLossRecognizedInEarnings.
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) / For the three months ended March 31: | Effects of Derivatives Recognized in Consolidated Income Statement and OCI / Gains/(Losses) Recognized in OCI / 2026 | Effects of Derivatives Recognized in Consolidated Income Statement and OCI / Gains/(Losses) Recognized in OCI / 2025 | Effects of Derivatives Recognized in Consolidated Income Statement and OCI / Consolidated Income Statement Line Item | Effects of Derivatives Recognized in Consolidated Income Statement and OCI / (Gains)/Losses / Reclassifiedfrom AOCI / 2026 | Effects of Derivatives Recognized in Consolidated Income Statement and OCI / (Gains)/Losses / Reclassifiedfrom AOCI / 2025 | Effects of Derivatives Recognized in Consolidated Income Statement and OCI / (Gains)/Losses / Amounts Excluded from Effectiveness Testing (3) / 2026 | Effects of Derivatives Recognized in Consolidated Income Statement and OCI / (Gains)/Losses / Amounts Excluded from Effectiveness Testing (3) / 2025 |
|---|---|---|---|---|---|---|---|
| Interest expense | 3 | 3 | N/A | N/A | |||
| Amount excluded from the assessment of effectiveness | (46) | (101) | Other (income) and expense | N/A | N/A | 32 | 26 |
| Instruments in net investment hedges: (4) | |||||||
| Foreign exchange contracts | |||||||
| Amount included in the assessment of effectiveness | 450 | (820) | |||||
| Amount excluded from the assessment of effectiveness | 14 | 12 | Cost of financing | N/A | N/A | (4) | (4) |
| Interest expense | N/A | N/A | (18) | (22) | |||
| Total | $289 | $(867) | $311 | $(350) | $10 | $0 |
Item 1. Consolidated Financial Statements (Unaudited)
FAQ
- What is International Business Machines's derivative, excluded component, gain (loss), recognized in earnings?
- International Business Machines (IBM) reported derivative, excluded component, gain (loss), recognized in earnings of -$10M in Q1 2026.
- What is the long-term trend for International Business Machines's derivative, excluded component, gain (loss), recognized in earnings?
- Over 4 years (2021 to 2025), International Business Machines's derivative, excluded component, gain (loss), recognized in earnings has grown at a -29.3% compound annual growth rate (CAGR), from $24M to $6M.
- What does derivative, excluded component, gain (loss), recognized in earnings mean?
- The gain or loss recognized in earnings related to the components of a derivative instrument that were excluded from the assessment of hedge effectiveness. This reflects the P&L impact of specific derivative features, such as time value or forward elements, that are not part of the primary hedge relationship. It highlights the cost or benefit of specific hedging choices.
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