BALL · 10-Q · 2026Q2 · Full report

U.K. Pension Settlement

BALL Corp · 2026-08-04 · Importance 40 · Surprise 42 · Matches filing data

Ball anticipates a buy-out of its U.K. defined benefit pension plan in the third quarter of 2026. The transaction is expected to trigger a noncash pension settlement charge recognizing all plan balances, including accumulated pension components in other comprehensive income. As of June 30, 2026, accumulated other comprehensive income included $454 million of unrecognized pension losses expected to be recognized upon settlement.

Key facts

Impact estimates

metricdirectionstageexpectedbasis
net_incomenegativeprobable-5.7%The company anticipates a buy-out for its U.K. defined benefit pension plan will occur in third quarter of 2026 which will trigger a…