v3.25.4
Derivative Financial Instruments
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Financial Instruments

3. Derivative Financial Instruments

The Company uses derivative financial instruments to manage its foreign currency exchange rate risk. Forward currency contracts are executed 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).

At December 31, 2025, the Company has determined the fair value of its derivative financial instruments representing assets of $5 million and liabilities of $4 million (currency related derivatives) 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. At December 31, 2025, the net fair value of the Company’s foreign currency forward contracts totaled a net asset of $1 million.

Forward currency contracts consist of (in millions):

 

 

Currency Denomination

 

Currency

 

December 31, 2025

 

 

December 31, 2024

 

South Korean Won

 

KRW

 

 

49,790

 

 

KRW

 

 

45,130

 

Norwegian Krone

 

NOK

 

 

2,756

 

 

NOK

 

 

2,850

 

U.S. Dollar

 

USD

 

 

827

 

 

USD

 

 

1,031

 

Japanese Yen

 

JPY

 

 

569

 

 

JPY

 

 

1,039

 

Euro

 

EUR

 

 

190

 

 

EUR

 

 

95

 

Singapore Dollar

 

SGD

 

 

18

 

 

SGD

 

 

12

 

British Pound Sterling

 

GBP

 

 

3

 

 

GBP

 

 

 

Mexican Peso

 

MXN

 

 

 

 

MXN

 

 

405

 

South African Rand

 

ZAR

 

 

 

 

ZAR

 

 

25

 

Danish Krone

 

DKK

 

 

 

 

DKK

 

 

3

 

Canadian Dollar

 

CAD

 

 

 

 

CAD

 

 

1

 

Colombian Peso

 

COP

 

 

 

 

COP

 

 

60,970

 

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 gain 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 income (expense), together with the changes in the hedged nonfunctional monetary accounts.

The amount of gain (loss) recognized in Other expenses, net was $1 million, $23 million and $(10) million for the years ended 2025, 2024 and 2023, 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

 

December 31,

 

 

Balance Sheet

 

December 31,

 

 

 

Location

 

2025

 

 

2024

 

 

Location

 

2025

 

 

2024

 

Derivatives designated as hedging instruments under ASC Topic 815

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign exchange contracts

 

Prepaid and other current assets

 

$

3

 

 

$

1

 

 

Accrued liabilities

 

$

1

 

 

$

13

 

Foreign exchange contracts

 

Other assets

 

 

 

 

 

 

 

Other liabilities

 

 

 

 

 

1

 

Designated total

 

 

 

$

3

 

 

$

1

 

 

 

 

$

1

 

 

$

14

 

Derivatives not designated as hedging instruments under ASC Topic 815

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign exchange contracts

 

Prepaid and other current assets

 

$

2

 

 

$

4

 

 

Accrued liabilities

 

$

3

 

 

$

11

 

Foreign exchange contracts

 

Other assets

 

 

 

 

 

 

 

Other liabilities

 

 

 

 

 

1

 

Non-designated total

 

 

 

$

2

 

 

$

4

 

 

 

 

$

3

 

 

$

12

 

Total

 

 

 

$

5

 

 

$

5

 

 

 

 

$

4

 

 

$

26