CBA flags one-off items ahead of half-year results

The Commonwealth Bank of Australia (ASX:CBA) issued a pre-reporting update detailing several non-recurring items and structural re-segmentations that will impact its financial results for the half-year ended Dec. 31, 2025.

Ahead of its official results release on Feb. 11, the bank confirmed it has recognised a $68 million pre-tax provision within operating expenses.

The charge relates to additional goodwill payments for customers following the Australian Securities and Investments Commission’s "Better Banking" review.

Offsetting these expenses, CBA recorded $53 million in pre-tax non-recurring income.

The gain was driven by a milestone payment from the sale of Commonwealth Insurance and a fair value gain on the bank's investment in Gemini, following the AI firm’s recent initial public offering.