v3.26.1
Variable Interest Entities
3 Months Ended
Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Variable Interest Entities

7. Variable Interest Entities

Nonconsolidated VIEs. At March 31, 2026 and December 31, 2025, the Company’s carrying value of assets and liabilities included on the condensed consolidated statements of financial condition pertaining to nonconsolidated VIEs and its maximum risk of loss related to VIEs in which it held a variable interest, but for which it was not the primary beneficiary, was as follows:

 

 

 

 

Advisory Fee

 

 

Other Net Assets

 

 

Maximum

 

(in millions)

Investments

 

Receivables

 

(Liabilities)

 

Risk of Loss(1)

 

March 31, 2026

 

 

 

 

 

 

 

 

 

 

 

 Sponsored investment
   products

$

2,603

 

$

131

 

$

(12

)

$

2,751

 

December 31, 2025

 

 

 

 

 Sponsored investment
   products

$

2,325

 

$

101

 

$

(12

)

$

2,443

 

 

(1)
At both March 31, 2026 and December 31, 2025, BlackRock’s maximum risk of loss associated with these VIEs primarily related to BlackRock’s investments and the collection of receivables.

The net assets of sponsored investment products that are nonconsolidated VIEs approximated $70 billion and $53 billion at March 31, 2026 and December 31, 2025, respectively.