Other Comprehensive Income (Loss), Cash Flow Hedge, Derivative Including Excluded Component, And Net Investment Hedges, Gain (Loss), Before Tax, Attributable To Parent
International Business Machines Other Comprehensive Income (Loss), Cash Flow Hedge, Derivative Including Excluded Component, And Net Investment Hedges, Gain (Loss), Before Tax, Attributable To Parent remained flat by 0.0% to -$540.75M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 223.8%, from $436.75M to -$540.75M. Over 4 years (FY 2021 to FY 2025), Other Comprehensive Income (Loss), Cash Flow Hedge, Derivative Including Excluded Component, And Net Investment Hedges, Gain (Loss), Before Tax, Attributable To Parent shows a downward trend with a 2.1% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
How to read this metric
Positive values indicate favorable market shifts for the hedged future cash flows.
Detailed definition
The change in the fair value of derivatives designated as cash flow hedges, recognized in other comprehensive income bef...
Peer comparison
Standard reporting for companies utilizing hedge accounting under GAAP/IFRS.
other_other_comprehensive_income_loss_cash_flow_hedge_de_41fbffHistorical Data
| FY'21 | FY'22 | FY'23 | FY'24 | FY'25 | |
|---|---|---|---|---|---|
| Value | $1.99B | $1.85B | -$190.00M | $1.75B | -$2.16B |
| YoY Change | — | -6.8% | -110.2% | >999% | -223.8% |
Other Comprehensive Income (Loss), Cash Flow Hedge, Derivative Including Excluded Component, And Net Investment Hedges, Gain (Loss), Before Tax, Attributable To Parent at Other Companies
Frequently Asked Questions
- What is International Business Machines's other comprehensive income (loss), cash flow hedge, derivative including excluded component, and net investment hedges, gain (loss), before tax, attributable to parent?
- International Business Machines (IBM) reported other comprehensive income (loss), cash flow hedge, derivative including excluded component, and net investment hedges, gain (loss), before tax, attributable to parent of -$540.75M in Q4 2025.
- How has International Business Machines's other comprehensive income (loss), cash flow hedge, derivative including excluded component, and net investment hedges, gain (loss), before tax, attributable to parent changed year-over-year?
- International Business Machines's other comprehensive income (loss), cash flow hedge, derivative including excluded component, and net investment hedges, gain (loss), before tax, attributable to parent decreased by 223.8% year-over-year, from $436.75M to -$540.75M.
- What is the long-term trend for International Business Machines's other comprehensive income (loss), cash flow hedge, derivative including excluded component, and net investment hedges, gain (loss), before tax, attributable to parent?
- Over 4 years (2021 to 2025), International Business Machines's other comprehensive income (loss), cash flow hedge, derivative including excluded component, and net investment hedges, gain (loss), before tax, attributable to parent has grown at a 2.1% compound annual growth rate (CAGR), from $1.99B to -$2.16B.
- What does other comprehensive income (loss), cash flow hedge, derivative including excluded component, and net investment hedges, gain (loss), before tax, attributable to parent mean?
- Unrealized gains or losses on derivatives used to hedge future cash flows, recorded outside of net income.