Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2011

Accumulated Other Comprehensive Income (Loss)

19.     Accumulated Other Comprehensive Income (Loss)

Accumulated other comprehensive income (loss) represents cumulative gains and losses that are not reflected in earnings. The components of other comprehensive income (loss) are as follows:

Year Ended December 31,	2011									2010									2009
	Before			Tax			Net of			Before			Tax			Net of			Before		Tax			Net of
	tax			effect			tax			tax			effect			tax			tax		effect			tax
Securities available for sale:
Net unrealized (loss) gain arising during the year	$	(43	)	$	16		$	(27	)	$	300		$	(115	)	$	185		$	536	$	(212	)	$	324
Reclassification of impairment charges included in earnings		31			(12	)		19			36			(14	)		22			60		(24	)		36
Other reclassifications of net losses in earnings		1			—			1			1			—			1			3		(1	)		2
Net unrealized (loss) gain on securities available for sale		(11	)		4			(7	)		337			(129	)		208			599		(237	)		362
Foreign currency translation adjustment		(1	)		—			(1	)		—			—			—			—		—			—
Net unrealized loss on cash flow hedging instruments		—			—			—			(1	)		—			(1	)		—		—			—
Other comprehensive (loss) income	$	(12	)	$	4		$	(8	)	$	336		$	(129	)	$	207		$	599	$	(237	)	$	362

Accumulated other comprehensive income (loss) balances were as follows:

	Net unrealized gain (loss) on securities available for sale
	Portion of unrealized gain (loss) on Non-OTTI securities			Portion of unrealized loss on OTTI securities			Foreign currency translation adjustment			Net unrealized loss on cash flow hedging instruments			Total  accumulated other comprehensive income (loss)
Balance at December 31, 2008	$	(553	)	$	—		$	—		$	—		$	(553	)
Transfer to OTTI securities		149			(149	)		—			—			—
Other net changes		327			35			—			—			362
Balance at December 31, 2009		(77	)		(114	)		—			—			(191	)
Transfer to OTTI securities		21			(21	)		—			—			—
Other net changes		144			64			—			(1	)		207
Balance at December 31, 2010		88			(71	)		—			(1	)		16
Transfer to OTTI securities		8			(8	)		—			—			—
Other net changes		—			(7	)		(1	)		—			(8	)
Balance at December 31, 2011	$	96		$	(86	)	$	(1	)	$	(1	)	$	8