Non-Current Liabilities

Beneficial interests issued by consolidated VIEs

JPMorgan Chase Beneficial interests issued by consolidated VIEs 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 VIEs shows an upward trend with a 9.7% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalLower is better
VolatilityModerate

How to read this metric

An increase indicates greater consolidation of structured finance vehicles, potentially increasing the firm's risk profile, while a decrease suggests reduced exposure to these entities.

Detailed definition

This represents the liabilities recognized when the firm consolidates Variable Interest Entities (VIEs) where it is the...

Peer comparison

This is highly specific to large, complex financial institutions that engage in securitization and structured finance activities.

Metric ID: non_current_liabilities_beneficial_interest

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '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

Frequently Asked Questions

What is JPMorgan Chase's beneficial interests issued by consolidated vies?
JPMorgan Chase (JPM) reported beneficial interests issued by consolidated vies of $27.09B in Q1 2026.
How has JPMorgan Chase's beneficial interests issued by consolidated vies changed year-over-year?
JPMorgan Chase's beneficial interests issued by consolidated vies 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 vies?
Over 5 years (2020 to 2025), JPMorgan Chase's beneficial interests issued by consolidated vies has grown at a 9.7% compound annual growth rate (CAGR), from $17.58B to $27.95B.
What does beneficial interests issued by consolidated vies mean?
Liabilities owed to third-party investors in entities that the company controls and consolidates.