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Operating

Gain (Loss) on Derivative Instruments, Pre-tax

Analysis

StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalContext dependent
VolatilityVolatile

How to read this metric

Frequent large adjustments may indicate aggressive hedging strategies or high sensitivity to market price changes in commodities or interest rates.

Detailed definition

This metric captures the non-cash changes in the fair value of derivative financial instruments used for hedging or spec...

Peer comparison

Common among large firms using derivatives to hedge interest rates or commodity costs; peers report this to normalize earnings.

Metric ID: v_gain_loss_on_derivative_instruments_pretax

Frequently Asked Questions

What does gain (loss) on derivative instruments, pre-tax mean?
The non-cash gain or loss from the change in value of financial hedges.