⚠ AI Risk Brief Interpretation layer — deterministic data below

McDonald's expanded financial controls and hedging disclosures while tightening cybersecurity risk management practices.

Direction ↔ Mixed

ThemesCybersecurity Interest Rates & Inflation Regulatory & Legal

Classification is based on semantic text similarity scoring and may include approximations. “No match” means no high-confidence textual match was found — not necessarily that a section was removed.

🟢 New in Current Filing Disclosure change8/10

Fair Value Hedges

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The Company enters into fair value hedges to reduce the exposure to changes in fair values of certain liabilities. The Company enters into fair value hedges that convert a portion of its fixed rate debt into floating rate debt by use of interest rate swaps. At December 31, 2024, the carrying amount of fixed-rate debt that was effectively converted was an equivalent notional amount of $770 million, which included a decrease of $40 million of cumulative hedging adjustments. For the year ended December 31, 2024, the Company recognized a $22 million gain on the fair value of interest rate swaps, and a corresponding loss on the fair value of the related hedged debt instrument to interest expense.

🟡 Modified Risk Management and Strategy 🔒

🟢 New in Current Filing INSIDER TRADING POLICY 🔒

🟢 New in Current Filing Recently Adopted Accounting Pronouncements 🔒

And 24 more changes in the full comparison.

27 changes in this historical filing

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