9 unchanged sentences
Adient performs hedge effectiveness testing on an ongoing basis depending on the type of hedging instrument used.
−Removed: All other derivatives not designated as hedging instruments under ASC 815, “Derivatives and Hedging,” are revalued in the consolidated statements of income.
+Added: All other derivatives not designated as hedging instruments under ASC 815, “Derivatives and Hedging,” are revalued in the consolidated statements of income (loss).
Adient evaluates cash flow hedges for effectiveness at inception based on the critical terms match method.
28 unchanged sentences
These are marked-to-market through other comprehensive income when effective.
+Added: Currency translations of net assets of Adient’s non-U.S.
+Added: operations are also sensitive to changes in foreign currency exchange rates.
As of September 30, 2025, certain foreign currency forward contracts have been designated to selectively hedge portions of Adient's net investments in China.
−Removed: The currency effects of the foreign currency forward contracts are reflected in the accumulated other comprehensive income account (“AOCI”) within shareholders' equity attributable to Adient where they offset gains and losses recorded on Adient's net investments in China.
+Added: Cross currency interest rate swap contracts are also utilized to selectively hedge portions of Adient’s investments in Europe.
+Added: The currency effects of such contracts are reflected in the foreign currency translation adjustments account within shareholders' equity attributable to Adient where they offset gains and losses recorded on Adient's net investments in China and Europe.
At September 30, 2025 and 2024, Adient estimates that the fair value of outstanding foreign exchange contracts would have been adversely impacted by approximately $77 million and $72 million, respectively, from an unfavorable 10% change in all applicable foreign currency exchange rates versus the U.S.
7 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.