Non-Current Liabilities
Beneficial interests issued by consolidated variable interest entities
JPMorgan Chase Beneficial interests issued by consolidated variable interest entities decreased by 3.1% to $27.09B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 9.8%, from $24.67B to $27.09B. Over 5 years (FY 2020 to FY 2025), Beneficial interests issued by consolidated variable interest entities shows an upward trend with a 9.7% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026May 1, 2026
How to read this metric
An increase reflects higher activity in structured finance or securitization vehicles that the bank is required to consolidate.
Detailed definition
These liabilities represent the portion of assets in consolidated variable interest entities that are owned by third-par...
Peer comparison
Relevant for large banks with significant securitization or structured product businesses.
Metric ID:
fin_beneficial_interests_consolidated_viesHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $14.40B | $13.26B | $10.75B | $10.14B | $10.64B | $12.08B | $12.61B | $14.90B | $19.65B | $24.90B | $23.02B | $28.08B | $27.10B | $25.69B | $27.32B | $24.67B | $27.70B | $28.23B | $27.95B | $27.09B |
| QoQ Change | — | -8.0% | -18.9% | -5.6% | +4.9% | +13.5% | +4.4% | +18.2% | +31.8% | +26.7% | -7.5% | +22.0% | -3.5% | -5.2% | +6.3% | -9.7% | +12.3% | +1.9% | -1.0% | -3.1% |
| YoY Change | — | — | — | — | -26.1% | -8.9% | +17.3% | +46.9% | +84.7% | +106.1% | +82.6% | +88.4% | +38.0% | +3.2% | +18.7% | -12.1% | +2.2% | +9.9% | +2.3% | +9.8% |
Range$10.14B – $28.23B
CAGR+14.2%
Avg YoY Growth+28.9%
Median YoY Growth+13.6%
Current Streak2 quarters decline
Beneficial interests issued by consolidated variable interest entities at Other Companies
Frequently Asked Questions
- What is JPMorgan Chase's beneficial interests issued by consolidated variable interest entities?
- JPMorgan Chase (JPM) reported beneficial interests issued by consolidated variable interest entities of $27.09B in Q1 2026.
- How has JPMorgan Chase's beneficial interests issued by consolidated variable interest entities changed year-over-year?
- JPMorgan Chase's beneficial interests issued by consolidated variable interest entities increased by 9.8% year-over-year, from $24.67B to $27.09B.
- What is the long-term trend for JPMorgan Chase's beneficial interests issued by consolidated variable interest entities?
- Over 5 years (2020 to 2025), JPMorgan Chase's beneficial interests issued by consolidated variable interest entities has grown at a 9.7% compound annual growth rate (CAGR), from $17.58B to $27.95B.
- What does beneficial interests issued by consolidated variable interest entities mean?
- Liabilities owed to third parties in consolidated investment vehicles.