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Other Assets | 3 Months Ended
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Mar. 31, 2026
Other Assets |
Other Assets | 13. Other Assets ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​ | December 31,
($ in millions) | ​ ​ ​ | 2026 | ​ ​ ​ | 2025
​ | ​ | ​ | ​ | ​ | ​ | ​
Long-term pension assets | ​ | $ | 36 | ​ | $ | 37
Right-of-use operating lease assets | ​ | ​ | 362 | ​ | ​ | 355
Investments in affiliates | ​ | ​ | 263 | ​ | ​ | 257
Long-term deferred tax assets | ​ | ​ | 50 | ​ | ​ | 64
Other | ​ | ​ | 687 | ​ | ​ | 681
​ | ​ | $ | 1,398 | ​ | $ | 1,394
​ ​ ​ Investments in affiliates primarily includes the company’s 50 percent ownership interest in an entity in Guatemala, a 50 percent ownership interest in an entity in Panama, a 50 percent ownership interest in an entity in Vietnam, a 50 percent ownership interest in an entity in the U.S., a 33 percent ownership interest in an entity in the U.S. and a 10 percent ownership interest in an entity in Saudi Arabia. ​ In 2025, Ball acquired $99 million of equity-linked notes. These notes are linked to the stock market performance of ORG Technology Co. Ltd. (ORG) Class A shares, the equity investee of the issuer of the notes. The notes, accounted for using the fair value option, mature in September and December 2028 and are classified as Level 3 within the fair value hierarchy. The fair value of the equity-linked notes is classified in other assets on the unaudited condensed consolidated balance sheet, as of March 31, 2026, and December 31, 2025 were $87 million and $101 million, respectively. The related loss recognized for the three months ended March 31, 2026 was $14 million. The notes have underlying credit risk as the company could lose a portion or all of the value of the notes if the issuer of the notes or ORG experience financial difficulties.

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