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Other comprehensive income (loss) (Tables) | 9 Months Ended
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Sep. 30, 2025
Equity [Abstract] |
Components of Other Comprehensive Income (Loss) |
Components of other comprehensive income (loss) | Quarter ended
Sept. 30, 2025 |  | June 30, 2025 |  | Sept. 30, 2024
(in millions) | Pre-tax amount | Tax (expense) benefit | After-tax amount |  | Pre-tax amount | Tax (expense) benefit | After-tax amount |  | Pre-tax amount | Tax (expense) benefit | After-tax amount
Foreign currency translation: |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustments arising during the period (a) | $ | (24) |  | $ | (36) |  | $ | (60) |  |  | $ | 272 |  | $ | 159 |  | $ | 431 |  |  | $ | 197 |  | $ | 93 |  | $ | 290 |
Total foreign currency translation | (24) |  | (36) |  | (60) |  |  | 272 |  | 159 |  | 431 |  |  | 197 |  | 93 |  | 290 |
Unrealized gain on assets available-for-sale: |  |  |  |  |  |  |  |  |  |  |
Unrealized gain arising during period | 295 |  | (72) |  | 223 |  |  | 153 |  | (39) |  | 114 |  |  | 978 |  | (239) |  | 739 |
Reclassification adjustment (b) | 30 |  | (7) |  | 23 |  |  | 35 |  | (10) |  | 25 |  |  | 17 |  | (5) |  | 12 |
Net unrealized gain on assets available-for-sale | 325 |  | (79) |  | 246 |  |  | 188 |  | (49) |  | 139 |  |  | 995 |  | (244) |  | 751 |
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |
Amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost (b) | 8 |  | (2) |  | 6 |  |  | 7 |  | (1) |  | 6 |  |  | 3 |  | (1) |  | 2 |
Total defined benefit plans | 8 |  | (2) |  | 6 |  |  | 7 |  | (1) |  | 6 |  |  | 3 |  | (1) |  | 2 |
Unrealized gain (loss) on cash flow hedges: |  |  |  |  |  |  |  |  |  |  |
Unrealized hedge (loss) gain arising during period | (14) |  | 3 |  | (11) |  |  | (7) |  | 2 |  | (5) |  |  | (5) |  | 1 |  | (4) |
Reclassification of net (gain) loss to net income: |  |  |  |  |  |  |  |  |  |  |
Foreign exchange (“FX”) contracts – staff expense | 1 |  | — |  | 1 |  |  | — |  | — |  | — |  |  | (1) |  | — |  | (1) |
FX contracts – investment and other revenue | 3 |  | (1) |  | 2 |  |  | 1 |  | — |  | 1 |  |  | — |  | — |  | — |
Total reclassifications to net income | 4 |  | (1) |  | 3 |  |  | 1 |  | — |  | 1 |  |  | (1) |  | — |  | (1) |
Net unrealized (loss) gain on cash flow hedges | (10) |  | 2 |  | (8) |  |  | (6) |  | 2 |  | (4) |  |  | (6) |  | 1 |  | (5) |
Total other comprehensive income (loss) | $ | 299 |  | $ | (115) |  | $ | 184 |  |  | $ | 461 |  | $ | 111 |  | $ | 572 |  |  | $ | 1,189 |  | $ | (151) |  | $ | 1,038 |
(a) Includes the impact of hedges of net investments in foreign subsidiaries. See Note 16 for additional information. (b) The reclassification adjustment related to the unrealized gain (loss) on assets available-for-sale is recorded as net securities gains (losses), which is included in investment and other revenue on the consolidated income statement. The amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost is recorded as other expense on the consolidated income statement.
Components of other comprehensive income (loss) | Year-to-date
| Sept. 30, 2025 |  | Sept. 30, 2024
(in millions) | Pre-tax amount | Tax (expense) benefit | After-tax amount |  | Pre-tax amount | Tax (expense) benefit | After-tax amount
Foreign currency translation: |  |  |  |  |  |  |
Foreign currency translation adjustments arising during the period (a) | $ | 366 |  | $ | 212 |  | $ | 578 |  |  | $ | 144 |  | $ | 25 |  | $ | 169 |
Total foreign currency translation | 366 |  | 212 |  | 578 |  |  | 144 |  | 25 |  | 169 |
Unrealized gain on assets available-for-sale: |  |  |  |  |  |  |
Unrealized gain arising during period | 888 |  | (218) |  | 670 |  |  | 1,102 |  | (271) |  | 831 |
Reclassification adjustment (b) | 65 |  | (17) |  | 48 |  |  | 35 |  | (9) |  | 26 |
Net unrealized gain on assets available-for-sale | 953 |  | (235) |  | 718 |  |  | 1,137 |  | (280) |  | 857 |
Defined benefit plans: |  |  |  |  |  |  |
Net (loss) arising during the period | (7) |  | 2 |  | (5) |  |  | — |  | — |  | — |
Amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost (b) | 23 |  | (5) |  | 18 |  |  | 10 |  | (2) |  | 8 |
Total defined benefit plans | 16 |  | (3) |  | 13 |  |  | 10 |  | (2) |  | 8 |
Unrealized gain (loss) on cash flow hedges: |  |  |  |  |  |  |
Unrealized hedge (loss) gain arising during period | (20) |  | 5 |  | (15) |  |  | 2 |  | (1) |  | 1 |
Reclassification of net loss (gain) to net income: |  |  |  |  |  |  |
FX contracts – staff expense | 5 |  | (1) |  | 4 |  |  | (5) |  | 1 |  | (4) |
FX contracts – investment and other revenue | 3 |  | (1) |  | 2 |  |  | — |  | — |  | — |
Total reclassifications to net income | 8 |  | (2) |  | 6 |  |  | (5) |  | 1 |  | (4) |
Net unrealized (loss) gain on cash flow hedges | (12) |  | 3 |  | (9) |  |  | (3) |  | — |  | (3) |
Total other comprehensive income | $ | 1,323 |  | $ | (23) |  | $ | 1,300 |  |  | $ | 1,288 |  | $ | (257) |  | $ | 1,031 |
(a) Includes the impact of hedges of net investments in foreign subsidiaries. See Note 16 for additional information. (b) The reclassification adjustment related to the unrealized gain (loss) on assets available-for-sale is recorded as net securities gains, which is included in investment and other revenue on the consolidated income statement. The amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost is recorded as other expense on the consolidated income statement.
Changes in accumulated other comprehensive income (loss) attributable to The Bank of New York Mellon Corporation shareholders
|  |  |  |  |  |  | Unrealized gain (loss) on assets available-for-sale (a) | Unrealized gain (loss) on cash flow hedges | Total accumulated other comprehensive (loss) income, net of tax
(in millions) | Foreign currency translation | Pensions | Other post-retirement benefits
Quarter ended Sept. 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | (1,402) |  |  | $ | (1,332) |  |  | $ | (41) |  |  | $ | (768) |  |  | $ | (6) |  |  | $ | (3,549) |
Net change |  | (57) |  |  | 5 |  |  | 1 |  |  | 246 |  |  | (8) |  |  | 187 |
Balance, end of period |  | $ | (1,459) |  |  | $ | (1,327) |  |  | $ | (40) |  |  | $ | (522) |  |  | $ | (14) |  |  | $ | (3,362) |
Quarter ended June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | (1,827) |  |  | $ | (1,337) |  |  | $ | (42) |  |  | $ | (907) |  |  | $ | (2) |  |  | $ | (4,115) |
Net change |  | 425 |  |  | 5 |  |  | 1 |  |  | 139 |  |  | (4) |  |  | 566 |
Balance, end of period |  | $ | (1,402) |  |  | $ | (1,332) |  |  | $ | (41) |  |  | $ | (768) |  |  | $ | (6) |  |  | $ | (3,549) |
Quarter ended Sept. 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | (1,963) |  |  | $ | (1,335) |  |  | $ | (42) |  |  | $ | (1,563) |  |  | $ | 3 |  |  | $ | (4,900) |
Net change |  | 285 |  |  | 4 |  |  | (2) |  |  | 751 |  |  | (5) |  |  | 1,033 |
Balance, end of period |  | $ | (1,678) |  |  | $ | (1,331) |  |  | $ | (44) |  |  | $ | (812) |  |  | $ | (2) |  |  | $ | (3,867) |
Nine months ended Sept. 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | (2,031) |  |  | $ | (1,344) |  |  | $ | (36) |  |  | $ | (1,240) |  |  | $ | (5) |  |  | $ | (4,656) |
Net change |  | 572 |  |  | 17 |  |  | (4) |  |  | 718 |  |  | (9) |  |  | 1,294 |
Balance, end of period |  | $ | (1,459) |  |  | $ | (1,327) |  |  | $ | (40) |  |  | $ | (522) |  |  | $ | (14) |  |  | $ | (3,362) |
Nine months ended Sept. 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | (1,842) |  |  | $ | (1,343) |  |  | $ | (40) |  |  | $ | (1,669) |  |  | $ | 1 |  |  | $ | (4,893) |
Net change |  | 164 |  |  | 12 |  |  | (4) |  |  | 857 |  |  | (3) |  |  | 1,026 |
Balance, end of period |  | $ | (1,678) |  |  | $ | (1,331) |  |  | $ | (44) |  |  | $ | (812) |  |  | $ | (2) |  |  | $ | (3,867) |
(a) Held-to-maturity securities transferred from available-for-sale securities are initially recorded at fair value as of the date of transfer. On an after-tax basis, accumulated OCI (loss) includes $(10) million at Sept. 30, 2025, $(7) million at June 30, 2025 and $23 million at Sept. 30, 2024 associated with available-for-sale securities that were transferred to held-to-maturity securities inclusive of hedges. These amounts are subsequently amortized into earnings over the same period as the related unamortized premiums and discounts.

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- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 1 -Section 45 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1 + Details
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