{ "version": "2026-09-21.BF-A.lab-2", "statement_experiment": "EXP-BF-STATEMENTS-01", "transaction_experiment": "EXP-BF05-EVENTS", "input_files": [ "docs/production/20260921/review/costco-2025-balance-sheet.json", "docs/production/20260921/review/jpm-2025-balance-sheet.json" ], "writing_contract": "docs/production/20260921/drafts/bf-a-v2/notebook-BF-A-20260921-revised/BF-05.md §§4, 配套规格", "event_default": { "initial_cash": 100, "initial_equity": 100, "cost": 100, "sales": 150, "collect_first": false, "unit": "USD" }, "datasets": { "COST": { "schema_version": "1.0", "schema_description": { "purpose": "已核历史教学输入；不是新公司研究、实时数据或网站生成器 schema。", "row_order": "statement_rows 按原表显示顺序排列。section_path 与 level 描述层级；金额由 amounts 的时点键读取。", "amount_semantics": "所有数值保留原表符号；括号负数存为负值。空白标题/无主表金额为 null，明确无发行的优先股破折号以 0 记录并保留 original_display。", "aggregation": "只按 aggregation_rules 中列出的直接 component_row_ids 作 signed sum。不得将小计、其明细与最终合计一起累加。supplemental_inputs/footnote_tables 永不自动加入主表。", "derived_metrics": "formula 使用 inputs 的 symbol；inputs 明确表名、行与期间，result 单位单列。ratio 为倍数，percent 为乘 100 后百分数；未格式化实数可由 display_decimals 控制显示。", "pages": "printed_page 是页脚印刷页；physical_pdf_page 从 1 计数。不同文件版本分别存定位。" }, "status": "verified_historical_teaching_input", "verification_record": "business-primary-check.md", "verification_date": "2026-09-21", "information_checked_through": "2026-09-21", "currency": "USD", "default_amount_scale": 1000000, "default_unit": "USD_millions", "source_row_signs_preserved": true, "dataset_id": "COST-BS-20250831", "entity": { "name": "Costco Wholesale Corporation", "ticker": "COST", "consolidation_scope": "Costco 与其全资子公司合并；重大集团内部交易抵销。" }, "statement_title_original": "CONSOLIDATED BALANCE SHEETS", "statement_title_zh": "合并资产负债表", "data_as_of": "2025-08-31", "periods": [ { "key": "2025-08-31", "type": "instant", "as_of": "2025-08-31", "fiscal_year": 2025, "fiscal_weeks": 52 }, { "key": "2024-09-01", "type": "instant", "as_of": "2024-09-01", "fiscal_year": 2024, "fiscal_weeks": 52 } ], "source_documents": [ { "id": "COST_10K_BS", "title": "Costco 2025 Form 10-K (SEC HTML)", "url": "https://www.sec.gov/Archives/edgar/data/909832/000090983225000101/cost-20250831.htm", "format": "html", "printed_page": 39, "physical_pdf_page": null, "filing_date": "2025-10-08", "accepted_at_as_displayed": "2025-10-07 21:16:06", "source_map_id": "BI-S05" }, { "id": "COST_AR_BS", "title": "Costco Annual Report 2025 (IR shareholder-report PDF)", "url": "https://s201.q4cdn.com/287523651/files/doc_financials/2025/ar/COST-Annual-Report-2025.pdf", "format": "pdf", "printed_page": 37, "physical_pdf_page": 43, "version_note": "表格金额与上述 SEC 10-K 核对一致；排版页码不同。", "shareholder_letter_date": "2025-12-04" }, { "id": "COST_AR_CF", "title": "Costco Annual Report 2025 — Consolidated Statements of Cash Flows", "url": "https://s201.q4cdn.com/287523651/files/doc_financials/2025/ar/COST-Annual-Report-2025.pdf", "format": "pdf", "printed_page": 39, "physical_pdf_page": 45 } ], "comparative_presentation_note": "2024 比较列采用 2025 年报中的列报；Note 1 披露比较期重分类。", "statement_rows": [ { "id": "assets", "label_original": "ASSETS", "label_zh": "资产", "level": 0, "section_path": [ "assets" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-08-31": null, "2024-09-01": null }, "source_order": 1, "source_ref": "COST_AR_BS" }, { "id": "current_assets", "label_original": "CURRENT ASSETS", "label_zh": "流动资产", "level": 1, "section_path": [ "assets", "current_assets" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-08-31": null, "2024-09-01": null }, "source_order": 2, "source_ref": "COST_AR_BS" }, { "id": "cash", "label_original": "Cash and cash equivalents", "label_zh": "现金及现金等价物", "level": 2, "section_path": [ "assets", "current_assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 14161, "2024-09-01": 9906 }, "source_order": 3, "source_ref": "COST_AR_BS" }, { "id": "short_term_investments", "label_original": "Short-term investments", "label_zh": "短期投资", "level": 2, "section_path": [ "assets", "current_assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 1123, "2024-09-01": 1238 }, "source_order": 4, "source_ref": "COST_AR_BS" }, { "id": "receivables_net", "label_original": "Receivables, net", "label_zh": "应收款净额", "level": 2, "section_path": [ "assets", "current_assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 3203, "2024-09-01": 2721 }, "source_order": 5, "source_ref": "COST_AR_BS" }, { "id": "inventory", "label_original": "Merchandise inventories", "label_zh": "商品存货", "level": 2, "section_path": [ "assets", "current_assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 18116, "2024-09-01": 18647 }, "source_order": 6, "source_ref": "COST_AR_BS" }, { "id": "other_current_assets", "label_original": "Other current assets", "label_zh": "其他流动资产", "level": 2, "section_path": [ "assets", "current_assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 1777, "2024-09-01": 1734 }, "source_order": 7, "source_ref": "COST_AR_BS" }, { "id": "total_current_assets", "label_original": "Total current assets", "label_zh": "流动资产合计", "level": 1, "section_path": [ "assets", "current_assets" ], "row_kind": "subtotal", "is_subtotal": true, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 38380, "2024-09-01": 34246 }, "source_order": 8, "source_ref": "COST_AR_BS" }, { "id": "other_assets", "label_original": "OTHER ASSETS", "label_zh": "其他资产", "level": 1, "section_path": [ "assets", "other_assets" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-08-31": null, "2024-09-01": null }, "source_order": 9, "source_ref": "COST_AR_BS" }, { "id": "ppe_net", "label_original": "Property and equipment, net", "label_zh": "物业及设备净额", "level": 2, "section_path": [ "assets", "other_assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 31909, "2024-09-01": 29032 }, "source_order": 10, "source_ref": "COST_AR_BS" }, { "id": "operating_lease_rou", "label_original": "Operating lease right-of-use assets", "label_zh": "经营租赁使用权资产", "level": 2, "section_path": [ "assets", "other_assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 2725, "2024-09-01": 2617 }, "source_order": 11, "source_ref": "COST_AR_BS" }, { "id": "other_long_term_assets", "label_original": "Other long-term assets", "label_zh": "其他长期资产", "level": 2, "section_path": [ "assets", "other_assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 4085, "2024-09-01": 3936 }, "source_order": 12, "source_ref": "COST_AR_BS" }, { "id": "total_assets", "label_original": "TOTAL ASSETS", "label_zh": "总资产", "level": 0, "section_path": [ "assets" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-08-31": 77099, "2024-09-01": 69831 }, "source_order": 13, "source_ref": "COST_AR_BS" }, { "id": "liabilities_and_equity", "label_original": "LIABILITIES AND EQUITY", "label_zh": "负债与权益", "level": 0, "section_path": [ "liabilities_and_equity" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-08-31": null, "2024-09-01": null }, "source_order": 14, "source_ref": "COST_AR_BS" }, { "id": "current_liabilities", "label_original": "CURRENT LIABILITIES", "label_zh": "流动负债", "level": 1, "section_path": [ "liabilities", "current_liabilities" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-08-31": null, "2024-09-01": null }, "source_order": 15, "source_ref": "COST_AR_BS" }, { "id": "accounts_payable", "label_original": "Accounts payable", "label_zh": "应付账款", "level": 2, "section_path": [ "liabilities", "current_liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 19783, "2024-09-01": 19421 }, "source_order": 16, "source_ref": "COST_AR_BS" }, { "id": "accrued_salaries_benefits", "label_original": "Accrued salaries and benefits", "label_zh": "应计工资及福利", "level": 2, "section_path": [ "liabilities", "current_liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 5205, "2024-09-01": 4794 }, "source_order": 17, "source_ref": "COST_AR_BS" }, { "id": "accrued_member_rewards", "label_original": "Accrued member rewards", "label_zh": "应计会员奖励", "level": 2, "section_path": [ "liabilities", "current_liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 2677, "2024-09-01": 2435 }, "source_order": 18, "source_ref": "COST_AR_BS" }, { "id": "deferred_membership_fees", "label_original": "Deferred membership fees", "label_zh": "递延会员费", "level": 2, "section_path": [ "liabilities", "current_liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 2854, "2024-09-01": 2501 }, "source_order": 19, "source_ref": "COST_AR_BS" }, { "id": "other_current_liabilities", "label_original": "Other current liabilities", "label_zh": "其他流动负债", "level": 2, "section_path": [ "liabilities", "current_liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 6589, "2024-09-01": 6313 }, "source_order": 20, "source_ref": "COST_AR_BS" }, { "id": "total_current_liabilities", "label_original": "Total current liabilities", "label_zh": "流动负债合计", "level": 1, "section_path": [ "liabilities", "current_liabilities" ], "row_kind": "subtotal", "is_subtotal": true, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 37108, "2024-09-01": 35464 }, "source_order": 21, "source_ref": "COST_AR_BS" }, { "id": "other_liabilities", "label_original": "OTHER LIABILITIES", "label_zh": "其他负债", "level": 1, "section_path": [ "liabilities", "other_liabilities" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-08-31": null, "2024-09-01": null }, "source_order": 22, "source_ref": "COST_AR_BS" }, { "id": "long_term_debt", "label_original": "Long-term debt, excluding current portion", "label_zh": "长期债务，不含流动部分", "level": 2, "section_path": [ "liabilities", "other_liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 5713, "2024-09-01": 5794 }, "source_order": 23, "source_ref": "COST_AR_BS" }, { "id": "long_term_operating_lease_liabilities", "label_original": "Long-term operating lease liabilities", "label_zh": "长期经营租赁负债", "level": 2, "section_path": [ "liabilities", "other_liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 2460, "2024-09-01": 2375 }, "source_order": 24, "source_ref": "COST_AR_BS" }, { "id": "other_long_term_liabilities", "label_original": "Other long-term liabilities", "label_zh": "其他长期负债", "level": 2, "section_path": [ "liabilities", "other_liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 2654, "2024-09-01": 2576 }, "source_order": 25, "source_ref": "COST_AR_BS" }, { "id": "total_liabilities", "label_original": "TOTAL LIABILITIES", "label_zh": "负债合计", "level": 0, "section_path": [ "liabilities" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-08-31": 47935, "2024-09-01": 46209 }, "source_order": 26, "source_ref": "COST_AR_BS" }, { "id": "commitments_contingencies", "label_original": "COMMITMENTS AND CONTINGENCIES", "label_zh": "承诺及或有事项", "level": 0, "section_path": [ "disclosures" ], "row_kind": "disclosure", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-08-31": null, "2024-09-01": null }, "source_order": 27, "source_ref": "COST_AR_BS" }, { "id": "equity", "label_original": "EQUITY", "label_zh": "权益", "level": 0, "section_path": [ "equity" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-08-31": null, "2024-09-01": null }, "source_order": 28, "source_ref": "COST_AR_BS" }, { "id": "preferred_stock", "label_original": "Preferred stock", "label_zh": "优先股", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 0, "2024-09-01": 0 }, "source_order": 29, "source_ref": "COST_AR_BS", "original_line_text": "Preferred stock $0.005 par value; 100,000,000 shares authorized; no shares issued and outstanding", "original_display": { "2025-08-31": "—", "2024-09-01": "—" } }, { "id": "common_stock", "label_original": "Common stock", "label_zh": "普通股账面金额", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 2, "2024-09-01": 2 }, "source_order": 30, "source_ref": "COST_AR_BS", "original_line_text": "Common stock $0.005 par value; 900,000,000 shares authorized; 443,237,000 and 443,126,000 shares issued and outstanding" }, { "id": "additional_paid_in_capital", "label_original": "Additional paid-in capital", "label_zh": "额外实缴资本", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 8282, "2024-09-01": 7829 }, "source_order": 31, "source_ref": "COST_AR_BS" }, { "id": "aocl", "label_original": "Accumulated other comprehensive loss", "label_zh": "累计其他综合损失", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": -1770, "2024-09-01": -1828 }, "source_order": 32, "source_ref": "COST_AR_BS" }, { "id": "retained_earnings", "label_original": "Retained earnings", "label_zh": "留存收益", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-08-31": 22650, "2024-09-01": 17619 }, "source_order": 33, "source_ref": "COST_AR_BS" }, { "id": "total_equity", "label_original": "TOTAL EQUITY", "label_zh": "权益合计", "level": 0, "section_path": [ "equity" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-08-31": 29164, "2024-09-01": 23622 }, "source_order": 34, "source_ref": "COST_AR_BS" }, { "id": "total_liabilities_equity", "label_original": "TOTAL LIABILITIES AND EQUITY", "label_zh": "负债及权益合计", "level": 0, "section_path": [ "liabilities_and_equity" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-08-31": 77099, "2024-09-01": 69831 }, "source_order": 35, "source_ref": "COST_AR_BS" } ], "supplemental_inputs": [ { "id": "cf_inventory_change", "label_original": "Merchandise inventories", "label_zh": "经营现金流中的存货变动调整", "unit": "USD_millions", "period_type": "duration", "amounts": { "2025-08-31": 559 }, "source_ref": "COST_AR_CF", "in_main_statement_aggregation": false, "note": "截至 2025-08-31 的 52 周现金流；并非该日余额。" }, { "id": "cf_accounts_payable_change", "label_original": "Accounts payable", "label_zh": "经营现金流中的应付账款变动调整", "unit": "USD_millions", "period_type": "duration", "amounts": { "2025-08-31": 404 }, "source_ref": "COST_AR_CF", "in_main_statement_aggregation": false, "note": "截至 2025-08-31 的 52 周现金流；并非该日余额。" }, { "id": "common_shares_issued_outstanding", "label_original": "Common shares issued and outstanding", "label_zh": "普通股已发行及流通股数", "unit": "shares", "period_type": "instant", "amounts": { "2025-08-31": 443237000, "2024-09-01": 443126000 }, "source_ref": "COST_AR_BS", "in_main_statement_aggregation": false } ], "footnote_tables": [], "aggregation_rules": [ { "target_row_id": "total_current_assets", "component_row_ids": [ "cash", "short_term_investments", "receivables_net", "inventory", "other_current_assets" ], "operation": "sum_signed" }, { "target_row_id": "total_assets", "component_row_ids": [ "total_current_assets", "ppe_net", "operating_lease_rou", "other_long_term_assets" ], "operation": "sum_signed", "note": "使用流动资产小计，不再加入其五个明细。" }, { "target_row_id": "total_current_liabilities", "component_row_ids": [ "accounts_payable", "accrued_salaries_benefits", "accrued_member_rewards", "deferred_membership_fees", "other_current_liabilities" ], "operation": "sum_signed" }, { "target_row_id": "total_liabilities", "component_row_ids": [ "total_current_liabilities", "long_term_debt", "long_term_operating_lease_liabilities", "other_long_term_liabilities" ], "operation": "sum_signed" }, { "target_row_id": "total_equity", "component_row_ids": [ "preferred_stock", "common_stock", "additional_paid_in_capital", "aocl", "retained_earnings" ], "operation": "sum_signed" }, { "target_row_id": "total_liabilities_equity", "component_row_ids": [ "total_liabilities", "total_equity" ], "operation": "sum_signed" } ], "derived_metrics": [ { "id": "inventory_less_payables", "label_zh": "商品存货减应付账款", "unit": "USD_millions", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "仅两项选定余额，不是完整营运资本。", "calculations": [ { "period_label": "2025-08-31", "formula": "inventory-payables", "inputs": [ { "symbol": "inventory", "row_id": "inventory", "period": "2025-08-31", "table": "statement_rows", "value": 18116 }, { "symbol": "payables", "row_id": "accounts_payable", "period": "2025-08-31", "table": "statement_rows", "value": 19783 } ], "result": -1667 }, { "period_label": "2024-09-01", "formula": "inventory-payables", "inputs": [ { "symbol": "inventory", "row_id": "inventory", "period": "2024-09-01", "table": "statement_rows", "value": 18647 }, { "symbol": "payables", "row_id": "accounts_payable", "period": "2024-09-01", "table": "statement_rows", "value": 19421 } ], "result": -774 } ] }, { "id": "inventory_less_payables_change", "label_zh": "存货减应付的两期变化", "unit": "USD_millions", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "由 2024-09-01 至 2025-08-31 的余额变化，不是期间现金流。", "calculations": [ { "period_label": "2025-08-31", "formula": "(inventory_current-payables_current)-(inventory_prior-payables_prior)", "inputs": [ { "symbol": "inventory_current", "row_id": "inventory", "period": "2025-08-31", "table": "statement_rows", "value": 18116 }, { "symbol": "payables_current", "row_id": "accounts_payable", "period": "2025-08-31", "table": "statement_rows", "value": 19783 }, { "symbol": "inventory_prior", "row_id": "inventory", "period": "2024-09-01", "table": "statement_rows", "value": 18647 }, { "symbol": "payables_prior", "row_id": "accounts_payable", "period": "2024-09-01", "table": "statement_rows", "value": 19421 } ], "result": -893 } ] }, { "id": "reverse_balance_change_for_comparison", "label_zh": "选定余额变动的反向数，用于现金流对照", "unit": "USD_millions", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "893 仅由选定余额计算，不命名为已实现现金释放。", "calculations": [ { "period_label": "2025-08-31", "formula": "(inventory_prior-payables_prior)-(inventory_current-payables_current)", "inputs": [ { "symbol": "inventory_current", "row_id": "inventory", "period": "2025-08-31", "table": "statement_rows", "value": 18116 }, { "symbol": "payables_current", "row_id": "accounts_payable", "period": "2025-08-31", "table": "statement_rows", "value": 19783 }, { "symbol": "inventory_prior", "row_id": "inventory", "period": "2024-09-01", "table": "statement_rows", "value": 18647 }, { "symbol": "payables_prior", "row_id": "accounts_payable", "period": "2024-09-01", "table": "statement_rows", "value": 19421 } ], "result": 893 } ] }, { "id": "inventory_payables_cashflow_adjustment", "label_zh": "现金流表存货及应付变动调整合计", "unit": "USD_millions", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "实际截至 2025-08-31 的 52 周现金流调整为 559 + 404 = 963。", "calculations": [ { "period_label": "2025-08-31", "formula": "inventory_adjustment+payables_adjustment", "inputs": [ { "symbol": "inventory_adjustment", "row_id": "cf_inventory_change", "period": "2025-08-31", "table": "supplemental_inputs", "value": 559 }, { "symbol": "payables_adjustment", "row_id": "cf_accounts_payable_change", "period": "2025-08-31", "table": "supplemental_inputs", "value": 404 } ], "result": 963 } ] }, { "id": "cashflow_vs_reverse_balance_change_difference", "label_zh": "现金流调整与余额反向变化的差额", "unit": "USD_millions", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "差额 70 的完整来源未核齐，不填为猜测的汇兑或非现金项。", "calculations": [ { "period_label": "2025-08-31", "formula": "inventory_adjustment+payables_adjustment-((inventory_prior-payables_prior)-(inventory_current-payables_current))", "inputs": [ { "symbol": "inventory_adjustment", "row_id": "cf_inventory_change", "period": "2025-08-31", "table": "supplemental_inputs", "value": 559 }, { "symbol": "payables_adjustment", "row_id": "cf_accounts_payable_change", "period": "2025-08-31", "table": "supplemental_inputs", "value": 404 }, { "symbol": "inventory_current", "row_id": "inventory", "period": "2025-08-31", "table": "statement_rows", "value": 18116 }, { "symbol": "payables_current", "row_id": "accounts_payable", "period": "2025-08-31", "table": "statement_rows", "value": 19783 }, { "symbol": "inventory_prior", "row_id": "inventory", "period": "2024-09-01", "table": "statement_rows", "value": 18647 }, { "symbol": "payables_prior", "row_id": "accounts_payable", "period": "2024-09-01", "table": "statement_rows", "value": 19421 } ], "result": 70 } ] }, { "id": "current_ratio", "label_zh": "流动比率", "unit": "ratio", "display_decimals": 4, "interpretation_status": "复算值；不新增研究结论", "note": "比较口径，不设置通用安全阈值。", "calculations": [ { "period_label": "2025-08-31", "formula": "assets/liabilities", "inputs": [ { "symbol": "assets", "row_id": "total_current_assets", "period": "2025-08-31", "table": "statement_rows", "value": 38380 }, { "symbol": "liabilities", "row_id": "total_current_liabilities", "period": "2025-08-31", "table": "statement_rows", "value": 37108 } ], "result": 1.0342783227336423 }, { "period_label": "2024-09-01", "formula": "assets/liabilities", "inputs": [ { "symbol": "assets", "row_id": "total_current_assets", "period": "2024-09-01", "table": "statement_rows", "value": 34246 }, { "symbol": "liabilities", "row_id": "total_current_liabilities", "period": "2024-09-01", "table": "statement_rows", "value": 35464 } ], "result": 0.965655312429506 } ] }, { "id": "ppe_plus_operating_rou", "label_zh": "物业设备净额加经营租赁使用权资产", "unit": "USD_millions", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "两个账面项目的聚合，不是全部经济资源或市场价值。", "calculations": [ { "period_label": "2025-08-31", "formula": "ppe+rou", "inputs": [ { "symbol": "ppe", "row_id": "ppe_net", "period": "2025-08-31", "table": "statement_rows", "value": 31909 }, { "symbol": "rou", "row_id": "operating_lease_rou", "period": "2025-08-31", "table": "statement_rows", "value": 2725 } ], "result": 34634 }, { "period_label": "2024-09-01", "formula": "ppe+rou", "inputs": [ { "symbol": "ppe", "row_id": "ppe_net", "period": "2024-09-01", "table": "statement_rows", "value": 29032 }, { "symbol": "rou", "row_id": "operating_lease_rou", "period": "2024-09-01", "table": "statement_rows", "value": 2617 } ], "result": 31649 } ] }, { "id": "ppe_plus_rou_asset_share", "label_zh": "物业设备净额与经营租赁使用权占总资产", "unit": "percent", "display_decimals": 4, "interpretation_status": "复算值；不新增研究结论", "note": "百分数已乘 100。", "calculations": [ { "period_label": "2025-08-31", "formula": "100*(ppe+rou)/assets", "inputs": [ { "symbol": "ppe", "row_id": "ppe_net", "period": "2025-08-31", "table": "statement_rows", "value": 31909 }, { "symbol": "rou", "row_id": "operating_lease_rou", "period": "2025-08-31", "table": "statement_rows", "value": 2725 }, { "symbol": "assets", "row_id": "total_assets", "period": "2025-08-31", "table": "statement_rows", "value": 77099 } ], "result": 44.92146461043593 }, { "period_label": "2024-09-01", "formula": "100*(ppe+rou)/assets", "inputs": [ { "symbol": "ppe", "row_id": "ppe_net", "period": "2024-09-01", "table": "statement_rows", "value": 29032 }, { "symbol": "rou", "row_id": "operating_lease_rou", "period": "2024-09-01", "table": "statement_rows", "value": 2617 }, { "symbol": "assets", "row_id": "total_assets", "period": "2024-09-01", "table": "statement_rows", "value": 69831 } ], "result": 45.322278071343675 } ] } ], "share_terms": { "unit": "shares_except_USD_par_value", "preferred": { "par_value_usd": 0.005, "authorized_shares": 100000000, "issued_outstanding_shares": 0 }, "common": { "par_value_usd": 0.005, "authorized_shares": 900000000 }, "source_ref": "COST_AR_BS", "in_main_statement_aggregation": false }, "validation": { "performed_on": "2026-09-21", "all_checks_passed": true, "checks": [ { "check": "aggregation", "table": "statement_rows", "target": "total_current_assets", "period": "2025-08-31", "computed": 38380, "reported": 38380, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_current_assets", "period": "2024-09-01", "computed": 34246, "reported": 34246, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_assets", "period": "2025-08-31", "computed": 77099, "reported": 77099, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_assets", "period": "2024-09-01", "computed": 69831, "reported": 69831, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_current_liabilities", "period": "2025-08-31", "computed": 37108, "reported": 37108, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_current_liabilities", "period": "2024-09-01", "computed": 35464, "reported": 35464, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_liabilities", "period": "2025-08-31", "computed": 47935, "reported": 47935, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_liabilities", "period": "2024-09-01", "computed": 46209, "reported": 46209, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_equity", "period": "2025-08-31", "computed": 29164, "reported": 29164, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_equity", "period": "2024-09-01", "computed": 23622, "reported": 23622, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_liabilities_equity", "period": "2025-08-31", "computed": 77099, "reported": 77099, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_liabilities_equity", "period": "2024-09-01", "computed": 69831, "reported": 69831, "passed": true }, { "check": "assets_equal_liabilities_plus_equity", "period": "2025-08-31", "assets": 77099, "liabilities_plus_equity": 77099, "passed": true }, { "check": "assets_equal_liabilities_plus_equity", "period": "2024-09-01", "assets": 69831, "liabilities_plus_equity": 69831, "passed": true } ], "cashflow_comparison": { "balance_net_change": -893, "reverse_balance_change": 893, "reported_cashflow_adjustment": 963, "difference": 70, "unit": "USD_millions", "not_equal": true, "difference_explanation": "尚未归因，不生成未经核实的调整项。" } } }, "JPM": { "schema_version": "1.0", "schema_description": { "purpose": "已核历史教学输入；不是新公司研究、实时数据或网站生成器 schema。", "row_order": "statement_rows 按原表显示顺序排列。section_path 与 level 描述层级；金额由 amounts 的时点键读取。", "amount_semantics": "所有数值保留原表符号；括号负数存为负值。空白标题/无主表金额为 null，明确无发行的优先股破折号以 0 记录并保留 original_display。", "aggregation": "只按 aggregation_rules 中列出的直接 component_row_ids 作 signed sum。不得将小计、其明细与最终合计一起累加。supplemental_inputs/footnote_tables 永不自动加入主表。", "derived_metrics": "formula 使用 inputs 的 symbol；inputs 明确表名、行与期间，result 单位单列。ratio 为倍数，percent 为乘 100 后百分数；未格式化实数可由 display_decimals 控制显示。", "pages": "printed_page 是页脚印刷页；physical_pdf_page 从 1 计数。不同文件版本分别存定位。" }, "status": "verified_historical_teaching_input", "verification_record": "business-primary-check.md", "verification_date": "2026-09-21", "information_checked_through": "2026-09-21", "currency": "USD", "default_amount_scale": 1000000, "default_unit": "USD_millions", "source_row_signs_preserved": true, "dataset_id": "JPM-BS-20251231", "entity": { "name": "JPMorgan Chase & Co.", "ticker": "JPM", "consolidation_scope": "JPMorgan Chase & Co. 集团合并表，包括合并子公司和适用 VIE；不是 JPMorgan Chase Bank, N.A. 子公司单体表。" }, "statement_title_original": "Consolidated balance sheets", "statement_title_zh": "合并资产负债表", "data_as_of": "2025-12-31", "periods": [ { "key": "2025-12-31", "type": "instant", "as_of": "2025-12-31", "fiscal_year": 2025 }, { "key": "2024-12-31", "type": "instant", "as_of": "2024-12-31", "fiscal_year": 2024 } ], "source_documents": [ { "id": "JPM_AR_BS", "title": "JPMorgan Chase & Co. 2025 Annual Report — Consolidated balance sheets", "url": "https://www.jpmorganchase.com/content/dam/jpmc/jpmorgan-chase-and-co/investor-relations/documents/annualreport-2025.pdf", "format": "pdf", "printed_page": 167, "physical_pdf_page": 199, "source_map_id": "BI-S07", "underlying_10k_filing_date": "2026-02-13", "filing_index_url": "https://www.sec.gov/Archives/edgar/data/19617/0001628280-26-008131-index.htm" }, { "id": "JPM_AR_NOTE12", "title": "2025 Annual Report — Note 12 Loan portfolio", "url": "https://www.jpmorganchase.com/content/dam/jpmc/jpmorgan-chase-and-co/investor-relations/documents/annualreport-2025.pdf", "format": "pdf", "printed_page": 239, "physical_pdf_page": 271 }, { "id": "JPM_AR_NOTE17", "title": "2025 Annual Report — Note 17 Deposits", "url": "https://www.jpmorganchase.com/content/dam/jpmc/jpmorgan-chase-and-co/investor-relations/documents/annualreport-2025.pdf", "format": "pdf", "printed_page": 277, "physical_pdf_page": 309 } ], "presentation_note": "原表未分流动/非流动；按原序保留证券与贷款的构成及净小计。", "statement_rows": [ { "id": "assets", "label_original": "Assets", "label_zh": "资产", "level": 0, "section_path": [ "assets" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-12-31": null, "2024-12-31": null }, "source_order": 1, "source_ref": "JPM_AR_BS" }, { "id": "cash_due_from_banks", "label_original": "Cash and due from banks", "label_zh": "现金及应收银行款", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 21742, "2024-12-31": 23372 }, "source_order": 2, "source_ref": "JPM_AR_BS" }, { "id": "deposits_with_banks", "label_original": "Deposits with banks", "label_zh": "存放银行款项", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 321596, "2024-12-31": 445945 }, "source_order": 3, "source_ref": "JPM_AR_BS" }, { "id": "fed_funds_sold_resale", "label_original": "Federal funds sold and securities purchased under resale agreements", "label_zh": "拆出联邦基金及买入返售证券", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 336426, "2024-12-31": 295001 }, "source_order": 4, "source_ref": "JPM_AR_BS", "original_line_text": "Federal funds sold and securities purchased under resale agreements (included $327,018 and $286,771 at fair value)" }, { "id": "securities_borrowed", "label_original": "Securities borrowed", "label_zh": "借入证券", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 286191, "2024-12-31": 219546 }, "source_order": 5, "source_ref": "JPM_AR_BS", "original_line_text": "Securities borrowed (included $98,111 and $83,962 at fair value)" }, { "id": "trading_assets", "label_original": "Trading assets", "label_zh": "交易资产", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 802873, "2024-12-31": 637784 }, "source_order": 6, "source_ref": "JPM_AR_BS", "original_line_text": "Trading assets (included assets pledged of $165,927 and $136,070)" }, { "id": "afs_securities", "label_original": "Available-for-sale securities", "label_zh": "可供出售证券", "level": 2, "section_path": [ "assets", "investment_securities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 507198, "2024-12-31": 406852 }, "source_order": 7, "source_ref": "JPM_AR_BS", "original_line_text": "Available-for-sale securities (amortized cost of $507,226 and $411,045; included assets pledged of $7,735 and $10,162)" }, { "id": "htm_securities", "label_original": "Held-to-maturity securities", "label_zh": "持有至到期证券", "level": 2, "section_path": [ "assets", "investment_securities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 270134, "2024-12-31": 274468 }, "source_order": 8, "source_ref": "JPM_AR_BS" }, { "id": "investment_securities_net", "label_original": "Investment securities, net of allowance for credit losses", "label_zh": "投资证券，扣信用损失准备后", "level": 1, "section_path": [ "assets", "investment_securities" ], "row_kind": "subtotal", "is_subtotal": true, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 777332, "2024-12-31": 681320 }, "source_order": 9, "source_ref": "JPM_AR_BS" }, { "id": "loans_gross", "label_original": "Loans", "label_zh": "贷款，未扣贷款损失准备", "level": 2, "section_path": [ "assets", "loans" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 1493429, "2024-12-31": 1347988 }, "source_order": 10, "source_ref": "JPM_AR_BS", "original_line_text": "Loans (included $70,684 and $41,350 at fair value)" }, { "id": "allowance_loan_losses", "label_original": "Allowance for loan losses", "label_zh": "贷款损失准备", "level": 2, "section_path": [ "assets", "loans" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": -25765, "2024-12-31": -24345 }, "source_order": 11, "source_ref": "JPM_AR_BS" }, { "id": "loans_net", "label_original": "Loans, net of allowance for loan losses", "label_zh": "贷款净额", "level": 1, "section_path": [ "assets", "loans" ], "row_kind": "subtotal", "is_subtotal": true, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 1467664, "2024-12-31": 1323643 }, "source_order": 12, "source_ref": "JPM_AR_BS" }, { "id": "accrued_interest_receivables", "label_original": "Accrued interest and accounts receivable", "label_zh": "应计利息及应收账款", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 111599, "2024-12-31": 101223 }, "source_order": 13, "source_ref": "JPM_AR_BS" }, { "id": "premises_equipment", "label_original": "Premises and equipment", "label_zh": "房屋及设备", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 36244, "2024-12-31": 32223 }, "source_order": 14, "source_ref": "JPM_AR_BS" }, { "id": "goodwill_msrs_other_intangibles", "label_original": "Goodwill, MSRs and other intangible assets", "label_zh": "商誉、按揭服务权及其他无形资产", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 64458, "2024-12-31": 64560 }, "source_order": 15, "source_ref": "JPM_AR_BS" }, { "id": "other_assets", "label_original": "Other assets", "label_zh": "其他资产", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 198775, "2024-12-31": 178197 }, "source_order": 16, "source_ref": "JPM_AR_BS", "original_line_text": "Other assets (included $15,849 and $15,122 at fair value and assets pledged of $11,984 and $6,288)" }, { "id": "total_assets", "label_original": "Total assets", "label_zh": "总资产", "level": 0, "section_path": [ "assets" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-12-31": 4424900, "2024-12-31": 4002814 }, "source_order": 17, "source_ref": "JPM_AR_BS", "original_line_text": "Total assets(a)" }, { "id": "liabilities", "label_original": "Liabilities", "label_zh": "负债", "level": 0, "section_path": [ "liabilities" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-12-31": null, "2024-12-31": null }, "source_order": 18, "source_ref": "JPM_AR_BS" }, { "id": "customer_deposits", "label_original": "Deposits", "label_zh": "客户存款", "level": 1, "section_path": [ "liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 2559320, "2024-12-31": 2406032 }, "source_order": 19, "source_ref": "JPM_AR_BS", "original_line_text": "Deposits (included $20,930 and $33,768 at fair value)" }, { "id": "fed_funds_purchased_repo", "label_original": "Federal funds purchased and securities loaned or sold under repurchase agreements", "label_zh": "拆入联邦基金及贷出或回购证券", "level": 1, "section_path": [ "liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 442396, "2024-12-31": 296835 }, "source_order": 20, "source_ref": "JPM_AR_BS", "original_line_text": "Federal funds purchased and securities loaned or sold under repurchase agreements (included $360,194 and $226,329 at fair value)" }, { "id": "short_term_borrowings", "label_original": "Short-term borrowings", "label_zh": "短期借款", "level": 1, "section_path": [ "liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 64776, "2024-12-31": 52893 }, "source_order": 21, "source_ref": "JPM_AR_BS", "original_line_text": "Short-term borrowings (included $32,460 and $26,521 at fair value)" }, { "id": "trading_liabilities", "label_original": "Trading liabilities", "label_zh": "交易负债", "level": 1, "section_path": [ "liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 216019, "2024-12-31": 192883 }, "source_order": 22, "source_ref": "JPM_AR_BS" }, { "id": "accounts_payable_other_liabilities", "label_original": "Accounts payable and other liabilities", "label_zh": "应付账款及其他负债", "level": 1, "section_path": [ "liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 316794, "2024-12-31": 280672 }, "source_order": 23, "source_ref": "JPM_AR_BS", "original_line_text": "Accounts payable and other liabilities (included $6,660 and $5,893 at fair value)" }, { "id": "vie_beneficial_interests", "label_original": "Beneficial interests issued by consolidated VIEs", "label_zh": "合并 VIE 发行的受益权益", "level": 1, "section_path": [ "liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 27951, "2024-12-31": 27323 }, "source_order": 24, "source_ref": "JPM_AR_BS", "original_line_text": "Beneficial interests issued by consolidated VIEs (included $5 and $1 at fair value)" }, { "id": "long_term_debt", "label_original": "Long-term debt", "label_zh": "长期债务", "level": 1, "section_path": [ "liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 435206, "2024-12-31": 401418 }, "source_order": 25, "source_ref": "JPM_AR_BS", "original_line_text": "Long-term debt (included $134,559 and $100,780 at fair value)" }, { "id": "total_liabilities", "label_original": "Total liabilities", "label_zh": "负债合计", "level": 0, "section_path": [ "liabilities" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-12-31": 4062462, "2024-12-31": 3658056 }, "source_order": 26, "source_ref": "JPM_AR_BS", "original_line_text": "Total liabilities(a)" }, { "id": "commitments_contingencies", "label_original": "Commitments and contingencies", "label_zh": "承诺及或有事项", "level": 0, "section_path": [ "disclosures" ], "row_kind": "disclosure", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-12-31": null, "2024-12-31": null }, "source_order": 27, "source_ref": "JPM_AR_BS", "original_line_text": "Commitments and contingencies (refer to Notes 28, 29 and 30)" }, { "id": "equity", "label_original": "Stockholders’ equity", "label_zh": "股东权益", "level": 0, "section_path": [ "equity" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-12-31": null, "2024-12-31": null }, "source_order": 28, "source_ref": "JPM_AR_BS" }, { "id": "preferred_stock", "label_original": "Preferred stock", "label_zh": "优先股", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 20045, "2024-12-31": 20050 }, "source_order": 29, "source_ref": "JPM_AR_BS", "original_line_text": "Preferred stock ($1 par value; authorized 200,000,000 shares: issued 2,005,375 and 2,005,375 shares)" }, { "id": "common_stock", "label_original": "Common stock", "label_zh": "普通股账面金额", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 4105, "2024-12-31": 4105 }, "source_order": 30, "source_ref": "JPM_AR_BS", "original_line_text": "Common stock ($1 par value; authorized 9,000,000,000 shares; issued 4,104,933,895 shares)" }, { "id": "additional_paid_in_capital", "label_original": "Additional paid-in capital", "label_zh": "额外实缴资本", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 91114, "2024-12-31": 90911 }, "source_order": 31, "source_ref": "JPM_AR_BS" }, { "id": "retained_earnings", "label_original": "Retained earnings", "label_zh": "留存收益", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 416055, "2024-12-31": 376166 }, "source_order": 32, "source_ref": "JPM_AR_BS" }, { "id": "aocl", "label_original": "Accumulated other comprehensive losses", "label_zh": "累计其他综合损失", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": -4290, "2024-12-31": -12456 }, "source_order": 33, "source_ref": "JPM_AR_BS" }, { "id": "treasury_stock", "label_original": "Treasury stock, at cost", "label_zh": "库存股，按成本", "level": 1, "section_path": [ "equity" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": -164591, "2024-12-31": -134018 }, "source_order": 34, "source_ref": "JPM_AR_BS", "original_line_text": "Treasury stock, at cost (1,408,661,319 and 1,307,313,494 shares)" }, { "id": "total_equity", "label_original": "Total stockholders’ equity", "label_zh": "股东权益合计", "level": 0, "section_path": [ "equity" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-12-31": 362438, "2024-12-31": 344758 }, "source_order": 35, "source_ref": "JPM_AR_BS" }, { "id": "total_liabilities_equity", "label_original": "Total liabilities and stockholders’ equity", "label_zh": "负债及股东权益合计", "level": 0, "section_path": [ "liabilities_and_equity" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-12-31": 4424900, "2024-12-31": 4002814 }, "source_order": 36, "source_ref": "JPM_AR_BS" } ], "supplemental_inputs": [ { "id": "retained_loans", "label_original": "Retained", "label_zh": "留存贷款", "unit": "USD_millions", "period_type": "instant", "amounts": { "2025-12-31": 1408905, "2024-12-31": 1299590 }, "source_ref": "JPM_AR_NOTE12", "in_main_statement_aggregation": false }, { "id": "hfs_loans", "label_original": "Held-for-sale", "label_zh": "持有待售贷款", "unit": "USD_millions", "period_type": "instant", "amounts": { "2025-12-31": 13840, "2024-12-31": 7048 }, "source_ref": "JPM_AR_NOTE12", "in_main_statement_aggregation": false }, { "id": "fair_value_loans", "label_original": "At fair value", "label_zh": "按公允价值计量贷款", "unit": "USD_millions", "period_type": "instant", "amounts": { "2025-12-31": 70684, "2024-12-31": 41350 }, "source_ref": "JPM_AR_NOTE12", "in_main_statement_aggregation": false }, { "id": "us_noninterest_deposits", "label_original": "U.S. offices — Noninterest-bearing", "label_zh": "美国机构无息存款", "unit": "USD_millions", "period_type": "instant", "amounts": { "2025-12-31": 583342, "2024-12-31": 592500 }, "source_ref": "JPM_AR_NOTE17", "in_main_statement_aggregation": false }, { "id": "non_us_noninterest_deposits", "label_original": "Non-U.S. offices — Noninterest-bearing", "label_zh": "非美国机构无息存款", "unit": "USD_millions", "period_type": "instant", "amounts": { "2025-12-31": 37057, "2024-12-31": 26806 }, "source_ref": "JPM_AR_NOTE17", "in_main_statement_aggregation": false }, { "id": "common_shares_issued", "label_original": "Common stock — issued shares", "label_zh": "普通股已发行股数", "unit": "shares", "period_type": "instant", "amounts": { "2025-12-31": 4104933895, "2024-12-31": 4104933895 }, "source_ref": "JPM_AR_BS", "in_main_statement_aggregation": false }, { "id": "treasury_shares", "label_original": "Treasury stock — shares", "label_zh": "库存股股数", "unit": "shares", "period_type": "instant", "amounts": { "2025-12-31": 1408661319, "2024-12-31": 1307313494 }, "source_ref": "JPM_AR_BS", "in_main_statement_aggregation": false } ], "footnote_tables": [ { "id": "consolidated_vie_note_a", "label_original": "Assets and liabilities related to VIEs consolidated by the Firm", "label_zh": "已合并 VIE 的资产负债说明", "source_ref": "JPM_AR_BS", "already_included_in_main_statement": true, "do_not_add_to_main_totals": true, "note_zh": "该表为合并表内数额的补充说明，排除合并抵销的集团内部余额。", "rows": [ { "id": "vie_assets", "label_original": "Assets", "label_zh": "资产", "level": 0, "section_path": [ "assets" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-12-31": null, "2024-12-31": null }, "source_order": 1, "source_ref": "JPM_AR_BS" }, { "id": "vie_trading_assets", "label_original": "Trading assets", "label_zh": "交易资产", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 4835, "2024-12-31": 3885 }, "source_order": 2, "source_ref": "JPM_AR_BS" }, { "id": "vie_loans", "label_original": "Loans", "label_zh": "贷款", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 37777, "2024-12-31": 36510 }, "source_order": 3, "source_ref": "JPM_AR_BS" }, { "id": "vie_all_other_assets", "label_original": "All other assets", "label_zh": "其他资产", "level": 1, "section_path": [ "assets" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 683, "2024-12-31": 681 }, "source_order": 4, "source_ref": "JPM_AR_BS" }, { "id": "vie_total_assets", "label_original": "Total assets", "label_zh": "资产合计", "level": 0, "section_path": [ "assets" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-12-31": 43295, "2024-12-31": 41076 }, "source_order": 5, "source_ref": "JPM_AR_BS" }, { "id": "vie_liabilities", "label_original": "Liabilities", "label_zh": "负债", "level": 0, "section_path": [ "liabilities" ], "row_kind": "heading", "is_subtotal": false, "is_total": false, "unit": null, "amounts": { "2025-12-31": null, "2024-12-31": null }, "source_order": 6, "source_ref": "JPM_AR_BS" }, { "id": "vie_beneficial_interests", "label_original": "Beneficial interests issued by consolidated VIEs", "label_zh": "合并 VIE 发行的受益权益", "level": 1, "section_path": [ "liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 27951, "2024-12-31": 27323 }, "source_order": 7, "source_ref": "JPM_AR_BS" }, { "id": "vie_all_other_liabilities", "label_original": "All other liabilities", "label_zh": "其他负债", "level": 1, "section_path": [ "liabilities" ], "row_kind": "detail", "is_subtotal": false, "is_total": false, "unit": "USD_millions", "amounts": { "2025-12-31": 691, "2024-12-31": 454 }, "source_order": 8, "source_ref": "JPM_AR_BS" }, { "id": "vie_total_liabilities", "label_original": "Total liabilities", "label_zh": "负债合计", "level": 0, "section_path": [ "liabilities" ], "row_kind": "total", "is_subtotal": false, "is_total": true, "unit": "USD_millions", "amounts": { "2025-12-31": 28642, "2024-12-31": 27777 }, "source_order": 9, "source_ref": "JPM_AR_BS" } ], "aggregation_rules": [ { "target_row_id": "vie_total_assets", "component_row_ids": [ "vie_trading_assets", "vie_loans", "vie_all_other_assets" ], "operation": "sum_signed" }, { "target_row_id": "vie_total_liabilities", "component_row_ids": [ "vie_beneficial_interests", "vie_all_other_liabilities" ], "operation": "sum_signed" } ] } ], "aggregation_rules": [ { "target_row_id": "investment_securities_net", "component_row_ids": [ "afs_securities", "htm_securities" ], "operation": "sum_signed" }, { "target_row_id": "loans_net", "component_row_ids": [ "loans_gross", "allowance_loan_losses" ], "operation": "sum_signed", "note": "allowance_loan_losses 已带负号，直接相加。" }, { "target_row_id": "total_assets", "component_row_ids": [ "cash_due_from_banks", "deposits_with_banks", "fed_funds_sold_resale", "securities_borrowed", "trading_assets", "investment_securities_net", "loans_net", "accrued_interest_receivables", "premises_equipment", "goodwill_msrs_other_intangibles", "other_assets" ], "operation": "sum_signed", "note": "只加入投资证券与贷款净小计，不加入其构成；不加入 VIE 脚注金额。" }, { "target_row_id": "total_liabilities", "component_row_ids": [ "customer_deposits", "fed_funds_purchased_repo", "short_term_borrowings", "trading_liabilities", "accounts_payable_other_liabilities", "vie_beneficial_interests", "long_term_debt" ], "operation": "sum_signed" }, { "target_row_id": "total_equity", "component_row_ids": [ "preferred_stock", "common_stock", "additional_paid_in_capital", "retained_earnings", "aocl", "treasury_stock" ], "operation": "sum_signed" }, { "target_row_id": "total_liabilities_equity", "component_row_ids": [ "total_liabilities", "total_equity" ], "operation": "sum_signed" } ], "derived_metrics": [ { "id": "gross_loans_to_customer_deposits", "label_zh": "未扣准备贷款与客户存款之比", "unit": "percent", "display_decimals": 4, "interpretation_status": "复算值；不新增研究结论", "note": "分母为负债方客户存款，不能使用资产方 deposits_with_banks。", "calculations": [ { "period_label": "2025-12-31", "formula": "100*loans/deposits", "inputs": [ { "symbol": "loans", "row_id": "loans_gross", "period": "2025-12-31", "table": "statement_rows", "value": 1493429 }, { "symbol": "deposits", "row_id": "customer_deposits", "period": "2025-12-31", "table": "statement_rows", "value": 2559320 } ], "result": 58.352570213963084 }, { "period_label": "2024-12-31", "formula": "100*loans/deposits", "inputs": [ { "symbol": "loans", "row_id": "loans_gross", "period": "2024-12-31", "table": "statement_rows", "value": 1347988 }, { "symbol": "deposits", "row_id": "customer_deposits", "period": "2024-12-31", "table": "statement_rows", "value": 2406032 } ], "result": 56.02535627123829 } ] }, { "id": "loan_categories_reconcile", "label_zh": "Note 12 贷款三类构成合计", "unit": "USD_millions", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "构成已包含在 loans_gross，不得另加总资产。", "calculations": [ { "period_label": "2025-12-31", "formula": "retained+hfs+fair_value", "inputs": [ { "symbol": "retained", "row_id": "retained_loans", "period": "2025-12-31", "table": "supplemental_inputs", "value": 1408905 }, { "symbol": "hfs", "row_id": "hfs_loans", "period": "2025-12-31", "table": "supplemental_inputs", "value": 13840 }, { "symbol": "fair_value", "row_id": "fair_value_loans", "period": "2025-12-31", "table": "supplemental_inputs", "value": 70684 } ], "result": 1493429 }, { "period_label": "2024-12-31", "formula": "retained+hfs+fair_value", "inputs": [ { "symbol": "retained", "row_id": "retained_loans", "period": "2024-12-31", "table": "supplemental_inputs", "value": 1299590 }, { "symbol": "hfs", "row_id": "hfs_loans", "period": "2024-12-31", "table": "supplemental_inputs", "value": 7048 }, { "symbol": "fair_value", "row_id": "fair_value_loans", "period": "2024-12-31", "table": "supplemental_inputs", "value": 41350 } ], "result": 1347988 } ] }, { "id": "allowance_to_retained_loans", "label_zh": "贷款损失准备与留存贷款之比", "unit": "percent", "display_decimals": 4, "interpretation_status": "复算值；不新增研究结论", "note": "准备主表行带负号，计算覆盖比例时取正额；分母与 retained loans 适用范围匹配。", "calculations": [ { "period_label": "2025-12-31", "formula": "100*(-allowance)/retained", "inputs": [ { "symbol": "allowance", "row_id": "allowance_loan_losses", "period": "2025-12-31", "table": "statement_rows", "value": -25765 }, { "symbol": "retained", "row_id": "retained_loans", "period": "2025-12-31", "table": "supplemental_inputs", "value": 1408905 } ], "result": 1.8287251447045756 }, { "period_label": "2024-12-31", "formula": "100*(-allowance)/retained", "inputs": [ { "symbol": "allowance", "row_id": "allowance_loan_losses", "period": "2024-12-31", "table": "statement_rows", "value": -24345 }, { "symbol": "retained", "row_id": "retained_loans", "period": "2024-12-31", "table": "supplemental_inputs", "value": 1299590 } ], "result": 1.8732831123662077 } ] }, { "id": "allowance_to_all_loans_denominator_comparison", "label_zh": "错分母对照：准备除全部贷款", "unit": "percent", "display_decimals": 4, "interpretation_status": "复算值；不新增研究结论", "note": "仅展示分母差异，不能冒充披露的 retained-loan allowance ratio。", "calculations": [ { "period_label": "2025-12-31", "formula": "100*(-allowance)/loans", "inputs": [ { "symbol": "allowance", "row_id": "allowance_loan_losses", "period": "2025-12-31", "table": "statement_rows", "value": -25765 }, { "symbol": "loans", "row_id": "loans_gross", "period": "2025-12-31", "table": "statement_rows", "value": 1493429 } ], "result": 1.725224299246901 } ] }, { "id": "noninterest_deposits", "label_zh": "无息存款合计", "unit": "USD_millions", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "客户存款的构成，不是新增负债。", "calculations": [ { "period_label": "2025-12-31", "formula": "us+non_us", "inputs": [ { "symbol": "us", "row_id": "us_noninterest_deposits", "period": "2025-12-31", "table": "supplemental_inputs", "value": 583342 }, { "symbol": "non_us", "row_id": "non_us_noninterest_deposits", "period": "2025-12-31", "table": "supplemental_inputs", "value": 37057 } ], "result": 620399 }, { "period_label": "2024-12-31", "formula": "us+non_us", "inputs": [ { "symbol": "us", "row_id": "us_noninterest_deposits", "period": "2024-12-31", "table": "supplemental_inputs", "value": 592500 }, { "symbol": "non_us", "row_id": "non_us_noninterest_deposits", "period": "2024-12-31", "table": "supplemental_inputs", "value": 26806 } ], "result": 619306 } ] }, { "id": "noninterest_deposit_share", "label_zh": "无息存款占客户存款比例", "unit": "percent", "display_decimals": 4, "interpretation_status": "复算值；不新增研究结论", "note": "不由此单独推断未来存款成本或稳定性。", "calculations": [ { "period_label": "2025-12-31", "formula": "100*(us+non_us)/deposits", "inputs": [ { "symbol": "us", "row_id": "us_noninterest_deposits", "period": "2025-12-31", "table": "supplemental_inputs", "value": 583342 }, { "symbol": "non_us", "row_id": "non_us_noninterest_deposits", "period": "2025-12-31", "table": "supplemental_inputs", "value": 37057 }, { "symbol": "deposits", "row_id": "customer_deposits", "period": "2025-12-31", "table": "statement_rows", "value": 2559320 } ], "result": 24.24077489333104 }, { "period_label": "2024-12-31", "formula": "100*(us+non_us)/deposits", "inputs": [ { "symbol": "us", "row_id": "us_noninterest_deposits", "period": "2024-12-31", "table": "supplemental_inputs", "value": 592500 }, { "symbol": "non_us", "row_id": "non_us_noninterest_deposits", "period": "2024-12-31", "table": "supplemental_inputs", "value": 26806 }, { "symbol": "deposits", "row_id": "customer_deposits", "period": "2024-12-31", "table": "statement_rows", "value": 2406032 } ], "result": 25.73972415994467 } ] }, { "id": "common_equity", "label_zh": "普通股股东权益", "unit": "USD_millions", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "不等于 CET1 或市场价值。", "calculations": [ { "period_label": "2025-12-31", "formula": "equity-preferred", "inputs": [ { "symbol": "equity", "row_id": "total_equity", "period": "2025-12-31", "table": "statement_rows", "value": 362438 }, { "symbol": "preferred", "row_id": "preferred_stock", "period": "2025-12-31", "table": "statement_rows", "value": 20045 } ], "result": 342393 }, { "period_label": "2024-12-31", "formula": "equity-preferred", "inputs": [ { "symbol": "equity", "row_id": "total_equity", "period": "2024-12-31", "table": "statement_rows", "value": 344758 }, { "symbol": "preferred", "row_id": "preferred_stock", "period": "2024-12-31", "table": "statement_rows", "value": 20050 } ], "result": 324708 } ] }, { "id": "common_shares_outstanding", "label_zh": "普通股流通股数", "unit": "shares", "display_decimals": 0, "interpretation_status": "复算值；不新增研究结论", "note": "股数为 shares，不是百万股。", "calculations": [ { "period_label": "2025-12-31", "formula": "issued-treasury", "inputs": [ { "symbol": "issued", "row_id": "common_shares_issued", "period": "2025-12-31", "table": "supplemental_inputs", "value": 4104933895 }, { "symbol": "treasury", "row_id": "treasury_shares", "period": "2025-12-31", "table": "supplemental_inputs", "value": 1408661319 } ], "result": 2696272576 }, { "period_label": "2024-12-31", "formula": "issued-treasury", "inputs": [ { "symbol": "issued", "row_id": "common_shares_issued", "period": "2024-12-31", "table": "supplemental_inputs", "value": 4104933895 }, { "symbol": "treasury", "row_id": "treasury_shares", "period": "2024-12-31", "table": "supplemental_inputs", "value": 1307313494 } ], "result": 2797620401 } ] }, { "id": "common_book_value_per_share", "label_zh": "普通股每股账面值", "unit": "USD_per_share", "display_decimals": 4, "interpretation_status": "复算值；不新增研究结论", "note": "1000000 将主表百万美元转为美元；结果不是目标价格。", "calculations": [ { "period_label": "2025-12-31", "formula": "1000000*(equity-preferred)/(issued-treasury)", "inputs": [ { "symbol": "equity", "row_id": "total_equity", "period": "2025-12-31", "table": "statement_rows", "value": 362438 }, { "symbol": "preferred", "row_id": "preferred_stock", "period": "2025-12-31", "table": "statement_rows", "value": 20045 }, { "symbol": "issued", "row_id": "common_shares_issued", "period": "2025-12-31", "table": "supplemental_inputs", "value": 4104933895 }, { "symbol": "treasury", "row_id": "treasury_shares", "period": "2025-12-31", "table": "supplemental_inputs", "value": 1408661319 } ], "result": 126.98753199053418 }, { "period_label": "2024-12-31", "formula": "1000000*(equity-preferred)/(issued-treasury)", "inputs": [ { "symbol": "equity", "row_id": "total_equity", "period": "2024-12-31", "table": "statement_rows", "value": 344758 }, { "symbol": "preferred", "row_id": "preferred_stock", "period": "2024-12-31", "table": "statement_rows", "value": 20050 }, { "symbol": "issued", "row_id": "common_shares_issued", "period": "2024-12-31", "table": "supplemental_inputs", "value": 4104933895 }, { "symbol": "treasury", "row_id": "treasury_shares", "period": "2024-12-31", "table": "supplemental_inputs", "value": 1307313494 } ], "result": 116.06578214969201 } ] } ], "share_terms": { "unit": "shares_except_USD_par_value", "preferred": { "par_value_usd": 1, "authorized_shares": 200000000, "issued_shares": { "2025-12-31": 2005375, "2024-12-31": 2005375 } }, "common": { "par_value_usd": 1, "authorized_shares": 9000000000 }, "source_ref": "JPM_AR_BS", "in_main_statement_aggregation": false }, "validation": { "performed_on": "2026-09-21", "all_checks_passed": true, "checks": [ { "check": "aggregation", "table": "statement_rows", "target": "investment_securities_net", "period": "2025-12-31", "computed": 777332, "reported": 777332, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "investment_securities_net", "period": "2024-12-31", "computed": 681320, "reported": 681320, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "loans_net", "period": "2025-12-31", "computed": 1467664, "reported": 1467664, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "loans_net", "period": "2024-12-31", "computed": 1323643, "reported": 1323643, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_assets", "period": "2025-12-31", "computed": 4424900, "reported": 4424900, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_assets", "period": "2024-12-31", "computed": 4002814, "reported": 4002814, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_liabilities", "period": "2025-12-31", "computed": 4062462, "reported": 4062462, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_liabilities", "period": "2024-12-31", "computed": 3658056, "reported": 3658056, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_equity", "period": "2025-12-31", "computed": 362438, "reported": 362438, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_equity", "period": "2024-12-31", "computed": 344758, "reported": 344758, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_liabilities_equity", "period": "2025-12-31", "computed": 4424900, "reported": 4424900, "passed": true }, { "check": "aggregation", "table": "statement_rows", "target": "total_liabilities_equity", "period": "2024-12-31", "computed": 4002814, "reported": 4002814, "passed": true }, { "check": "aggregation", "table": "consolidated_vie_note_a", "target": "vie_total_assets", "period": "2025-12-31", "computed": 43295, "reported": 43295, "passed": true }, { "check": "aggregation", "table": "consolidated_vie_note_a", "target": "vie_total_assets", "period": "2024-12-31", "computed": 41076, "reported": 41076, "passed": true }, { "check": "aggregation", "table": "consolidated_vie_note_a", "target": "vie_total_liabilities", "period": "2025-12-31", "computed": 28642, "reported": 28642, "passed": true }, { "check": "aggregation", "table": "consolidated_vie_note_a", "target": "vie_total_liabilities", "period": "2024-12-31", "computed": 27777, "reported": 27777, "passed": true }, { "check": "assets_equal_liabilities_plus_equity", "period": "2025-12-31", "assets": 4424900, "liabilities_plus_equity": 4424900, "passed": true }, { "check": "assets_equal_liabilities_plus_equity", "period": "2024-12-31", "assets": 4002814, "liabilities_plus_equity": 4002814, "passed": true } ] } } } }