BALL · 10-Q · 2026Q2 · Full report

Pension Settlement Charge

BALL Corp · 2026-08-04 · Importance 53 · Surprise 60 · Matches filing data

Ball expects a buy-out of its U.K. defined benefit pension plan in the third quarter of 2026. The transaction will trigger a noncash pension settlement charge covering plan balances and accumulated pension components in other comprehensive income. Accumulated other comprehensive income included $454 million of unrecognized pension losses at June 30, 2026. Ball contributed $15 million to defined benefit plans in the first six months and expects approximately $29 million of contributions for full-year 2026.

Key facts

Impact estimates

metricdirectionstageexpectedbasis
cashnegativeprobable-0.0%Contributions to defined benefit pension plans were $15 million in the first six months of 2026 and 2025, and such contributions are…