Skip to content
Other

Hedged Asset, Fair Value Hedge, Portfolio Layer Method, Hedged Layer, Accumulated Gross Unrealized Loss, Before Tax, Cumulative Increase (Decrease)

U.S. Bancorp Hedged Asset, Fair Value Hedge, Portfolio Layer Method, Hedged Layer, Accumulated Gross Unrealized Loss, Before Tax, Cumulative Increase (Decrease) 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, Portfolio Layer Method, Hedged Layer, Accumulated Gross Unrealized Loss, Before Tax, Cumulative Increase (Decrease) 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 indicate the effectiveness of the bank's hedging strategy in offsetting interest rate risk within its asset portfolio.

Detailed definition

This metric quantifies the cumulative unrealized loss on a specific hedged layer of a portfolio under the portfolio laye...

Peer comparison

Used by large banks employing sophisticated hedging strategies; comparability depends on the specific hedging instruments used.

Metric ID: other_hedged_asset_fair_value_hedge_portfolio_layer_meth_cd4acc

Historical Data

10 periods
 Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '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, Portfolio Layer Method, Hedged Layer, Accumulated Gross Unrealized Loss, Before Tax, Cumulative Increase (Decrease) at Other Companies

Frequently Asked Questions

What is U.S. Bancorp's hedged asset, fair value hedge, portfolio layer method, hedged layer, accumulated gross unrealized loss, before tax, cumulative increase (decrease)?
U.S. Bancorp (USB) reported hedged asset, fair value hedge, portfolio layer method, hedged layer, accumulated gross unrealized loss, before tax, cumulative increase (decrease) of $93M in Q1 2026.
How has U.S. Bancorp's hedged asset, fair value hedge, portfolio layer method, hedged layer, accumulated gross unrealized loss, before tax, cumulative increase (decrease) changed year-over-year?
U.S. Bancorp's hedged asset, fair value hedge, portfolio layer method, hedged layer, accumulated gross unrealized loss, before tax, cumulative increase (decrease) 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, portfolio layer method, hedged layer, accumulated gross unrealized loss, before tax, cumulative increase (decrease)?
Over 2 years (2023 to 2025), U.S. Bancorp's hedged asset, fair value hedge, portfolio layer method, hedged layer, accumulated gross unrealized loss, before tax, cumulative increase (decrease) has grown at a -25.7% compound annual growth rate (CAGR), from $335M to $185M.
What does hedged asset, fair value hedge, portfolio layer method, hedged layer, accumulated gross unrealized loss, before tax, cumulative increase (decrease) mean?
The cumulative paper loss on a specific portion of the bank's assets that are being protected against interest rate changes.