Other
Hedged Asset Fair Value Hedge Basis Adjustment
U.S. Bancorp Hedged Asset Fair Value Hedge Basis Adjustment decreased by 49.7% to $93M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 54.4%, from $204M to $93M. Over 2 years (FY 2023 to FY 2025), Hedged Asset Fair Value Hedge Basis Adjustment shows a downward trend with a -25.7% CAGR.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2023
Last reportedQ1 2026May 4, 2026
How to read this metric
Changes reflect the impact of interest rate movements on the hedged portfolio and the effectiveness of the bank's hedging program.
Detailed definition
This metric reflects the cumulative fair value basis adjustment for assets designated in a portfolio layer method fair v...
Peer comparison
Technical accounting disclosure for banks utilizing fair value hedge accounting.
Metric ID:
hedged_asset_fair_value_hedge_basis_adjustmentHistorical Data
10 periods
| Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Value | $335M | $88M | $60M | $525M | $13M | $204M | $314M | $304M | $185M | $93M |
| QoQ Change | — | -73.7% | -31.8% | +775.0% | -97.5% | >999% | +53.9% | -3.2% | -39.1% | -49.7% |
| YoY Change | — | — | — | — | -96.1% | +131.8% | +423.3% | -42.1% | >999% | -54.4% |
Range$13M – $525M
CAGR-43.4%
Avg YoY Growth+280.9%
Median YoY Growth+44.9%
Current Streak3 quarters decline
Hedged Asset Fair Value Hedge Basis Adjustment at Other Companies
Frequently Asked Questions
- What is U.S. Bancorp's hedged asset fair value hedge basis adjustment?
- U.S. Bancorp (USB) reported hedged asset fair value hedge basis adjustment of $93M in Q1 2026.
- How has U.S. Bancorp's hedged asset fair value hedge basis adjustment changed year-over-year?
- U.S. Bancorp's hedged asset fair value hedge basis adjustment decreased by 54.4% year-over-year, from $204M to $93M.
- What is the long-term trend for U.S. Bancorp's hedged asset fair value hedge basis adjustment?
- Over 2 years (2023 to 2025), U.S. Bancorp's hedged asset fair value hedge basis adjustment has grown at a -25.7% compound annual growth rate (CAGR), from $335M to $185M.
- What does hedged asset fair value hedge basis adjustment mean?
- The accounting adjustment made to the value of assets that are being protected against price changes using financial hedges.