v3.26.1
Derivative Financial Instruments
6 Months Ended
Jun. 30, 2026
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Financial Instruments

11. Derivative Financial Instruments

The Company uses forward currency contracts to manage the foreign currency exchange rate risk on forecasted revenues and expenses denominated in currencies other than the functional currency of the operating unit (cash flow hedge). The Company also executes forward currency contracts to manage the foreign currency exchange rate risk on recognized nonfunctional currency monetary accounts (non-designated hedge).

The fair values of these derivative financial instruments are determined using Level 2 inputs (inputs other than quoted prices in active markets for identical assets and liabilities that are observable either directly or indirectly for substantially the full term of the asset or liability) in the fair value hierarchy as the fair value is based on publicly available foreign exchange and interest rates at each financial reporting date.

Forward currency contracts consist of (in millions):

 

 

 

 

Currency Denomination

Currency

 

 

 

June 30, 2026

 

December 31, 2025

South Korean Won

 

KRW

 

37,280

 

49,790

Norwegian Krone

 

NOK

 

2,118

 

2,756

U.S. Dollar

 

USD

 

875

 

827

Euro

 

EUR

 

166

 

190

Japanese Yen

 

JPY

 

31

 

569

Singapore Dollar

 

SGD

 

13

 

18

British Pound Sterling

 

GBP

 

 

3

Cash Flow Hedging Strategy

To protect against the volatility of forecasted foreign currency cash flows resulting from forecasted revenues and expenses, the Company maintains a cash flow hedging program. For derivative instruments that are designated and qualify as a cash flow hedge, the gain or loss on the derivative instrument is recorded in accumulated other comprehensive loss and reclassified into earnings in the same line item associated with the forecasted transaction and in the same period or periods during which the hedged transaction affects earnings (e.g., in “revenues” when the hedged transactions are cash flows associated with forecasted revenues). The Company includes time value in hedge relationships.

The Company expects accumulated other comprehensive loss of $2 million will be reclassified into earnings within the next twelve months.

Non-designated Hedging Strategy

The Company enters into forward exchange contracts to hedge certain nonfunctional currency monetary accounts. The gain or loss on the derivative instrument is recognized in earnings in “other expense, net”, together with the changes in the hedged nonfunctional monetary accounts.

The amount of gain (loss) recognized in “other expense, net” was $(1) million for both the three and six months ended June 30, 2026, compared to $13 million and $16 million for the three and six months ended June 30, 2025, respectively.

The Company has the following fair values of its derivative instruments and their balance sheet classifications (in millions):

 

 

Asset Derivatives

 

 

Liability Derivatives

 

 

 

Balance Sheet

 

June 30,

 

 

December 31,

 

 

Balance Sheet

 

June 30,

 

 

December 31,

 

 

Location

 

2026

 

 

2025

 

 

Location

 

2026

 

 

2025

 

Derivatives designated as hedging instruments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign exchange contracts

 

Prepaid and other current assets

 

$

3

 

 

$

3

 

 

Accrued liabilities

 

$

7

 

 

$

1

 

Foreign exchange contracts

 

Other assets

 

 

 

 

 

 

 

Other liabilities

 

 

 

 

 

 

Designated total

 

 

 

$

3

 

 

$

3

 

 

 

 

$

7

 

 

$

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives not designated as hedging instruments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign exchange contracts

 

Prepaid and other current assets

 

$

3

 

 

$

2

 

 

Accrued liabilities

 

$

8

 

 

$

3

 

Foreign exchange contracts

 

Other assets

 

 

 

 

 

 

 

Other liabilities

 

 

 

 

 

 

Non-designated total

 

 

 

$

3

 

 

$

2

 

 

 

 

$

8

 

 

$

3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

$

6

 

 

$

5

 

 

 

 

$

15

 

 

$

4