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Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2012

Assets and Liabilities Measured at Fair Value on a Recurring Basis

Assets and Liabilities Measured at Fair Value on a Recurring Basis
The following tables summarize assets and liabilities measured at fair value on a recurring basis, including residential mortgage loans held for sale for which the Bancorp has elected the fair value option as of:

	Fair Value Measurements Using
December 31, 2012 ($ in millions)		Level 1^(c)	Level 2^(c)	Level 3	Total Fair Value
Assets:
Available-for-sale securities:
U.S. Treasury and Government agencies	$	41	-	-	41
U.S. Government sponsored agencies		-	1,911	-	1,911
Obligations of states and political subdivisions		-	212	-	212
Agency mortgage-backed securities		-	8,730	-	8,730
Other bonds, notes and debentures		-	3,277	-	3,277
Other securities^(a)		79	113	-	192
Available-for-sale securities^(a)		120	14,243	-	14,363

Trading securities:
U.S. Treasury and Government agencies		1	-	-	1
U.S. Government sponsored agencies		-	6	-	6
Obligations of states and political subdivisions		-	16	1	17
Agency mortgage-backed securities		-	7	-	7
Other bonds, notes and debentures		-	15	-	15
Other securities		161	-	-	161
Trading securities		162	44	1	207

Residential mortgage loans held for sale		-	2,856	-	2,856
Residential mortgage loans^(b)		-	-	76	76
Derivative assets:
Interest rate contracts		2	1,445	60	1,507
Foreign exchange contracts		-	201	-	201
Equity contracts		-	-	177	177
Commodity contracts		-	87	-	87
Derivative assets		2	1,733	237	1,972
Total assets	$	284	18,876	314	19,474

Liabilities:
Derivative liabilities
Interest rate contracts	$	14	600	3	617
Foreign exchange contracts		-	183	-	183
Equity contracts		-	-	33	33
Commodity contracts		-	82	-	82
Derivative liabilities		14	865	36	915

Short positions		8	2	-	10
Total liabilities	$	22	867	36	925

	Fair Value Measurements Using
December 31, 2011 ($ in millions)		Level 1^(c)	Level 2^(c)	Level 3	Total Fair Value
Assets:
Available-for-sale securities:
U.S. Treasury and Government agencies	$	171	-	-	171
U.S. Government sponsored agencies		-	1,962	-	1,962
Obligations of states and political subdivisions		-	101	-	101
Agency mortgage-backed securities		-	10,284	-	10,284
Other bonds, notes and debentures		-	1,812	-	1,812
Other securities^(a)		185	5	-	190
Available-for-sale securities^(a)		356	14,164	-	14,520

Trading securities:
Obligations of states and political subdivisions		-	8	1	9
Agency mortgage-backed securities		-	11	-	11
Other bonds, notes and debentures		-	13	-	13
Other securities		144	-	-	144
Trading securities		144	32	1	177

Residential mortgage loans held for sale		-	2,751	-	2,751
Residential mortgage loans^(b)		-	-	65	65
Derivative assets:
Interest rate contracts		8	1,773	34	1,815
Foreign exchange contracts		-	294	-	294
Equity contracts		-	-	113	113
Commodity contracts		-	134	-	134
Derivative assets		8	2,201	147	2,356
Total assets	$	508	19,148	213	19,869

Liabilities:
Derivative liabilities
Interest rate contracts	$	54	802	2	858
Foreign exchange contracts		-	275	-	275
Equity contracts		-	-	81	81
Commodity contracts		-	130	-	130
Derivative liabilities		54	1,207	83	1,344

Short positions		2	4	-	6
Total liabilities	$	56	1,211	83	1,350

Excludes FHLB and FRB restricted stock totaling $497 and $347, respectively, at December 31, 2012 and $497 and $345, respectively, at December 31, 2011.
Includes residential mortgage loans originated as held for sale and subsequently transferred to held for investment.
During the years ended December 31, 2012 and 2011, no assets or liabilities were transferred between Level 1 and Level 2.

Quantitative information about significant unobservable level 3 fair value measurement inputs

The following table presents information as of December 31, 2012 about significant unobservable inputs related to the Bancorp’s material categories of Level 3 financial assets and liabilities measured on a recurring basis:

($ in millions)
Financial Instrument		Fair Value	Valuation Technique	Significant Unobservable Inputs	Ranges of Inputs	Weighted-Average
Residential mortgage loans	$	76	Loss rate model	Interest rate risk factor	(91.2) - 17.0%	5.8%
				Credit risk factor	0 - 68.4%	4.3%
IRLCs, net		60	Discounted cash flow	Loan closing rates	9.9 - 95.0%	58.3%
Stock warrants associated with the sale		177	Black-Scholes option	Expected term (years)	2.00 - 16.50	6.2
of the processing business			valuation model	Expected volatility^(a)	27.2 - 40.0%	33.8%
				Expected dividend rate	-	-
Swap associated with the sale of Visa, Inc.		(33)	Discounted cash flow	Timing of the resolution	12/31/2013 -	NM
Class B shares				of the Covered Litigation	12/31/2016

Based on historical and implied volatilities of comparable companies assuming similar expected terms

The following table presents information as of December 31, 2012 about significant unobservable inputs related to the Bancorp’s material categories of Level 3 financial assets and liabilities measured on a nonrecurring basis:

($ in millions)
Financial Instrument		Fair Value	Valuation Technique	Significant Unobservable Inputs	Ranges of Inputs	Weighted-Average
Commercial loans held for sale	$	9	Appraised value	Appraised value	NM	NM
				Cost to sell	NM	10.0%
Commercial and industrial loans		83	Appraised value	Default rates	100%	NM
				Collateral value	NM	NM
				Loss severities	0 - 100%	8.9%
Commercial mortgage loans		46	Appraised value	Default rates	100%	NM
				Collateral value	NM	NM
				Loss severities	0 - 100%	19.9%
Commercial construction loans		4	Appraised value	Default rates	100%	NM
				Collateral value	NM	NM
				Loss severities	0 - 21.5%	8.9%
MSRs		697	Discounted cash flow	Prepayment speed	0 - 100%	(Fixed) 16.1% (Adjustable) 26.9%
				Discount rates	9.4 - 18.0%	(Fixed) 10.5% (Adjustable) 11.7%
OREO property		165	Appraised value	Appraised value	NM	NM

Reconciliation of Assets and Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)

The following tables are a reconciliation of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3):

	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
			Residential	Interest Rate	Equity
For the year ended December 31, 2012	Trading		Mortgage	Derivatives,	Derivatives,	Total
($ in millions)	Securities		Loans	Net^(a)	Net^(a)	Fair Value
Beginning balance	$	1	65	32	32	$	130
Total gains or losses (realized/unrealized):
Included in earnings		-	-	418	22		440
Purchases		-	-	-	-		-
Settlements		-	(15)	(393)	90		(318)
Transfers into Level 3^(b)		-	26	-	-		26
Ending balance	$	1	76	57	144	$	278
The amount of total gains or losses for the period
included in earnings attributable to the change in
unrealized gains or losses relating to assets
still held at December 31, 2012^(c)	$	-	-	233	22	$	255

	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
			Residential	Interest Rate	Equity
For the year ended December 31, 2011	Trading				Mortgage	Derivatives,	Derivatives,	Total
($ in millions)	Securities				Loans	Net^(a)	Net^(a)	Fair Value
Beginning balance	$	6	46	2	53	$	107
Total gains or losses (realized/unrealized):
Included in earnings		-	4	205	(43)		166
Purchases		-	-	-	2		2
Sales		(5)	-	-	-		(5)
Settlements		-	(9)	(175)	20		(164)
Transfers into Level 3^(b)		-	24	-	-		24
Ending balance	$	1	65	32	32	$	130
The amount of total gains or losses for the period
included in earnings attributable to the change in
unrealized gains or losses relating to assets
still held at December 31, 2011^(c)	$	-	4	32	(43)	$	(7)

	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	Residual			Residential	Interest Rate	Equity
For the year ended December 31, 2010	Interests in		Trading	Mortgage	Derivatives,	Derivatives,		Total
($ in millions)	Securitizations		Securities	Loans	Net^(a)	Net^(a)		Fair Value
Beginning balance	$	174	13	26	(2)	11	$	222
Total gains or losses (realized/unrealized):
Included in earnings		-	3	-	187	(14)		176
Purchases, sales, issuances, and settlements, net		(174)^(d)	(10)	(6)	(183)	56		(317)
Transfers into Level 3^(b)		-	-	26	-	-		26
Ending balance	$	-	6	46	2	53	$	107
The amount of total gains or losses for the period
included in earnings attributable to the change in
unrealized gains or losses relating to assets
still held at December 31, 2010^(c)	$	-	-	-	60	(14)	$	46

Net interest rate derivatives include derivative assets and liabilities of $60 and $3, respectively, as of December 31, 2012, $34 and $2, respectively as of December 31, 2011 and $13 and $11, respectively, as of December 31, 2010. Net equity derivatives include derivative assets and liabilities of $177 and $33, respectively, as of December 31, 2012, $113 and $81, respectively, as of December 31, 2011, and $81 and $28, respectively, as of December 31, 2010.
Includes residential mortgage loans held for sale that were transferred to held for investment.
Includes interest income and expense.
Due to a change in U.S. GAAP adopted by the Bancorp on January 1, 2010, all residual interests in securitizations were eliminated concurrent with the consolidation of the related VIEs.

Total Gains and Losses Included in Earnings for Assets and Liabilites Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)

The total gains and losses included in earnings for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) were recorded in the Consolidated Statements of Income as follows:

($ in millions)		2012	2011	2010
Mortgage banking net revenue		418	210	187
Corporate banking revenue		1	2	1
Other noninterest income		21	(46)	(15)
Securities gains, net		-	-	3
Total gains	$	440	166	176

The total gains and losses included in earnings attributable to changes in unrealized gains and losses related to Level 3 assets and liabilities still held at December 31, 2012, 2011 and 2010 were recorded in the Consolidated Statements of Income as follows:

($ in millions)		2012	2011	2010
Mortgage banking net revenue		233	37	60
Corporate banking revenue		1	1	1
Other noninterest income		21	(45)	(15)
Total (losses) gains	$	255	(7)	46

Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis

The following tables represent those assets that were subject to fair value adjustments during the years ended December 31, 2012 and 2011 and still held as of the end of the period, and the related losses from fair value adjustments on assets sold during the period as well as assets still held as of the end of the period:

		Fair Value Measurements Using				Total Losses
As of December 31, 2012 ($ in millions)		Level 1	Level 2	Level 3	Total	2012
Commercial loans held for sale^(a)	$	-	-	9	9	(13)
Commercial and industrial loans		-	-	83	83	(122)
Commercial mortgage loans		-	-	46	46	(50)
Commercial construction loans		-	-	4	4	(22)
MSRs		-	-	697	697	(103)
OREO property		-	-	165	165	(74)
Total	$	-	-	1,004	1,004	(384)

		Fair Value Measurements Using				Total Losses
As of December 31, 2011 ($ in millions)		Level 1	Level 2	Level 3	Total	2011
Commercial loans held for sale^(a)	$	-	-	27	27	(67)
Commercial and industrial loans		-	-	101	101	(328)
Commercial mortgage loans		-	-	85	85	(124)
Commercial construction loans		-	-	55	55	(60)
MSRs		-	-	681	681	(242)
OREO property		-	-	224	224	(171)
Total	$	-	-	1,173	1,173	(992)

Includes commercial nonaccrual loans held for sale.

Aggregate Fair Values And Principal Balances On Residential Mortgage Loans [Text Block]

The following table summarizes the difference between the fair value and the principal balance for residential mortgage loans measured at fair value as of:

		Aggregate	Aggregate Unpaid
($ in millions)		Fair Value	Principal Balance	Difference
December 31, 2012
Residential mortgage loans measured at fair value	$	2,932	2,775	157
Past due loans of 90 days or more		3	4	(1)
Nonaccrual loans		-	1	(1)

December 31, 2011
Residential mortgage loans measured at fair value	$	2,816	2,693	123
Past due loans of 90 days or more		4	5	(1)
Nonaccrual loans		-	-	-

Carrying Amounts and Estimated Fair Values for Certain Financial Instruments

The following tables summarize the carrying amounts and estimated fair values for certain financial instruments, excluding financial instruments measured at fair value on a recurring basis:

		Net Carrying	Fair Value Measurements Using			Total
As of December 31, 2012 ($ in millions)		Amount	Level 1	Level 2	Level 3	Fair Value
Financial assets:
Cash and due from banks	$	2,441	2,441	-	-	2,441
Other securities		844	-	844	-	844
Held-to-maturity securities		284	-	-	284	284
Other short-term investments		2,421	2,421	-	-	2,421
Loans held for sale		83	-	-	83	83
Portfolio loans and leases:
Commercial and industrial loans		35,236	-	-	36,496	36,496
Commercial mortgage loans		8,770	-	-	8,020	8,020
Commercial construction loans		665	-	-	505	505
Commercial leases		3,481	-	-	3,310	3,310
Residential mortgage loans^(a)		11,712	-	-	11,532	11,532
Home equity		9,875	-	-	9,798	9,798
Automobile loans		11,944	-	-	12,076	12,076
Credit card		2,010	-	-	2,139	2,139
Other consumer loans and leases		270	-	-	288	288
Unallocated allowance for loan and lease losses		(111)	-	-	-	-
Total portfolio loans and leases, net^(a)		83,852	-	-	84,164	84,164
Financial liabilities:
Deposits		89,517	-	89,592	-	89,592
Federal funds purchased		901	901	-	-	901
Other short-term borrowings		6,280	-	6,280	-	6,280
Long-term debt		7,085	6,925	884		7,809

Excludes $76 of residential mortgage loans measured at fair value on a recurring basis.

		Net Carrying
As of December 31, 2011 ($ in millions)		Amount	Fair Value
Financial assets:
Cash and due from banks	$	2,663	2,663
Other securities		842	842
Held-to-maturity securities		322	322
Other short-term investments		1,781	1,781
Loans held for sale		203	203
Portfolio loans and leases:
Commercial and industrial loans		29,854	30,300
Commercial mortgage loans		9,697	8,870
Commercial construction loans		943	791
Commercial leases		3,451	3,237
Residential mortgage loans^(a)		10,380	9,978
Home equity		10,524	9,737
Automobile loans		11,784	11,747
Credit card		1,872	1,958
Other consumer loans and leases		329	346
Unallocated allowance for loan and lease losses		(136)	-
Total portfolio loans and leases, net^(a)		78,698	76,964
Financial liabilities:
Deposits		85,710	85,599
Federal funds purchased		346	346
Other short-term borrowings		3,239	3,239
Long-term debt		9,682	10,197

Excludes $65 of residential mortgage loans measured at fair value on a recurring basis.

- Definition

Tabular disclosure of the amount of gains or losses for the period included in earnings or resulted in a change to net assets, have arisen from the use of significant unobservable inputs (level 3) to measure the fair value of assets, liabilities, and financial instruments classified in shareholders' equity.

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- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

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- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

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- Definition

Tabular disclosure of the application of the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, provide the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (b) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (c) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) for loans and other receivables held as assets, the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk; and (3) certain other disclosures as required or determined to be provided.

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details