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Bank of America Corporation reported a significant accounting event in a Form 8-K filed with the SEC on January 8, 2024. The report detailed the impact of the global transition away from the London Interbank Offered Rate (LIBOR) to alternative reference rates such as the Bloomberg Short-Term Bank Yield Index (BSBY) and Secured Overnight Financing Rate (SOFR). Following the Bloomberg Index Services Limited's announcement on November 15, 2023, that BSBY would cease on November 15, 2024, Bank of America determined that accounting transition relief for BSBY cessation was not applicable. Consequently, the bank had to de-designate certain interest rate swaps and recognize a net non-cash, pretax charge of approximately $1.6 billion in the quarter ending December 31, 2023. This charge, resulting from the reclassification of amounts related to BSBY-indexed loans, is expected to be recognized back into interest income through 2026. The accounting adjustments reduced the bank's common equity tier 1 (CET1) ratio by eight basis points as of December 31, 2023. Bank of America will announce its fourth-quarter 2023 financial results on January 12, 2024.
Bank of America Corporation reported a significant accounting event in a Form 8-K filed with the SEC on January 8, 2024. The report detailed the impact of the global transition away from the London Interbank Offered Rate (LIBOR) to alternative reference rates such as the Bloomberg Short-Term Bank Yield Index (BSBY) and Secured Overnight Financing Rate (SOFR). Following the Bloomberg Index Services Limited's announcement on November 15, 2023, that BSBY would cease on November 15, 2024, Bank of America determined that accounting transition relief for BSBY cessation was not applicable. Consequently, the bank had to de-designate certain interest rate swaps and recognize a net non-cash, pretax charge of approximately $1.6 billion in the quarter ending December 31, 2023. This charge, resulting from the reclassification of amounts related to BSBY-indexed loans, is expected to be recognized back into interest income through 2026. The accounting adjustments reduced the bank's common equity tier 1 (CET1) ratio by eight basis points as of December 31, 2023. Bank of America will announce its fourth-quarter 2023 financial results on January 12, 2024.
美國銀行公司在2024年1月8日向美國證券交易委員會提交的8-K表格中報告了重大會計事件。該報告詳細介紹了全球從倫敦銀行同業拆借利率（LIBOR）向彭博短期銀行收益指數（BSBY）和擔保隔夜融資利率（SOFR）等替代參考利率過渡的影響。在彭博指數服務有限公司於2023年11月15日宣佈BSBY將於2024年11月15日停止之後，美國銀行確定停止BSBY的會計過渡減免不適用。因此，該銀行不得不取消某些利率互換，並在截至2023年12月31日的季度中確認約16億美元的淨非現金稅前費用。這筆費用源於對與BSBY指數貸款相關的金額進行重新分類，預計將在2026年之前重新計入利息收入。截至2023年12月31日，會計調整將該銀行的一級普通股（CET1）比率降低了八個點子。美國銀行將於2024年1月12日公佈其2023年第四季度財務業績。
美國銀行公司在2024年1月8日向美國證券交易委員會提交的8-K表格中報告了重大會計事件。該報告詳細介紹了全球從倫敦銀行同業拆借利率（LIBOR）向彭博短期銀行收益指數（BSBY）和擔保隔夜融資利率（SOFR）等替代參考利率過渡的影響。在彭博指數服務有限公司於2023年11月15日宣佈BSBY將於2024年11月15日停止之後，美國銀行確定停止BSBY的會計過渡減免不適用。因此，該銀行不得不取消某些利率互換，並在截至2023年12月31日的季度中確認約16億美元的淨非現金稅前費用。這筆費用源於對與BSBY指數貸款相關的金額進行重新分類，預計將在2026年之前重新計入利息收入。截至2023年12月31日，會計調整將該銀行的一級普通股（CET1）比率降低了八個點子。美國銀行將於2024年1月12日公佈其2023年第四季度財務業績。
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