v3.26.1
Employee Share-based Incentives
 6 Months Ended
Jun. 30, 2026
Share-Based Payment Arrangement [Abstract]  
Employee Share-based Incentives Employee share-based incentives
Refer to Note 9 of JPMorganChase’s 2025 Form 10-K for a discussion of the accounting policies and other information relating to employee share-based incentives.
The Firm recognized the following noncash compensation expense related to its various employee share-based incentive plans in its Consolidated statements of income.
Three months ended June 30,Six months ended June 30,
(in millions)2026202520262025
Cost of prior grants of restricted stock units (“RSUs”), performance share units (“PSUs”) and stock appreciation rights (“SARs”) that are amortized over their applicable vesting periods$459 $380 $899 $804 
Accrual of estimated costs of share-based awards to be granted in future periods, predominantly those to full-career eligible employees708 579 1,441 1,208 
Total noncash compensation expense related to employee share-based incentive plans$1,167 $959 $2,340 $2,012 
In the first quarter of 2026, in connection with its annual incentive grant for the 2025 performance year, the Firm granted 12 million RSUs and 370 thousand PSUs with weighted-average grant date fair values of $305.68 per RSU and $306.51 per PSU.