DOW CHEMICAL CO /DE/
For the period ended Mar 31, 2026. Filed Apr 24, 2026.
View on SEC.govAbout this filing
A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Mar 31, 2026 · Filed Apr 24, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Accumulated Other Comprehensive Loss
NOTE 13 –ACCUMULATED OTHER COMPREHENSIVE LOSS
The changes in each component of accumulated other comprehensive loss ("AOCL") for the three months ended March 31, 2026 and 2025 were as follows:
| Accumulated Other Comprehensive Loss | Three Months Ended | |
|---|---|---|
| In millions | Mar 31, 2026 | Mar 31, 2025 |
| Unrealized Gains (Losses) on Investments | ||
| Beginning balance | $(173) | $(243) |
| Unrealized gains (losses) on investments | 11 | 40 |
| Tax (expense) benefit | 3 | (7) |
| Net unrealized gains (losses) on investments | 14 | 33 |
| (Gains) losses reclassified from AOCL to net income (loss) 1 | (4) | (1) |
| Tax expense (benefit) 2 | 1 | — |
| Net (gains) losses reclassified from AOCL to net income (loss) | (3) | (1) |
| Other comprehensive income (loss), net of tax | 11 | 32 |
| Ending balance | $(162) | $(211) |
| Cumulative Translation Adjustments | ||
| Beginning balance | $(1,860) | $(2,063) |
| Gains (losses) on foreign currency translation | (76) | 126 |
| Tax (expense) benefit | (15) | 3 |
| Net gains (losses) on foreign currency translation | (91) | 129 |
| (Gains) losses reclassified from AOCL to net income (loss) 3 | (8) | (7) |
| Other comprehensive income (loss), net of tax | (99) | 122 |
| Ending balance | $(1,959) | $(1,941) |
| Pension and Other Postretirement Benefit Plans | ||
| Beginning balance | $(5,529) | $(5,720) |
| Amortization of net loss and prior service credit reclassified from AOCL to net income (loss) 4 | 47 | 26 |
| Tax expense (benefit) 2 | (11) | (6) |
| Other comprehensive income (loss), net of tax | 36 | 20 |
| Ending balance | $(5,493) | $(5,700) |
| Derivative Instruments | ||
| Beginning balance | $(98) | $(84) |
| Gains (losses) on derivative instruments | (9) | (15) |
| Tax (expense) benefit | 3 | (2) |
| Net gains (losses) on derivative instruments | (6) | (17) |
| (Gains) losses reclassified from AOCL to net income (loss) 5 | 26 | (4) |
| Tax expense (benefit) 2 | (6) | 1 |
| Net (gains) losses reclassified from AOCL to net income (loss) | 20 | (3) |
| Other comprehensive income (loss), net of tax | 14 | (20) |
| Ending balance | $(84) | $(104) |
| Total AOCL ending balance | $(7,698) | $(7,956) |
Reclassified to "Net sales" and "Sundry income (expense) - net."
Reclassified to "Provision (credit) for income taxes."
Reclassified to "Sundry income (expense) - net."
These AOCL components are included in the computation of the net periodic benefit credit of the Company's defined benefit pension and other postretirement benefit plans. See Note 15 for additional information.
Reclassified to "Cost of sales," "Sundry income (expense) - net" and "Interest expense and amortization of debt discount."
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.