Fair Values of Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2012

Valuation Assumption Ranges for Level 3 Available-for-Sale Investment Securities

The following table shows the significant valuation assumption ranges for Level 3 available-for-sale investment securities at September 30, 2012:


	Minimum			Maximum			Average
Residential Prime Non-Agency Mortgage-Backed Securities (a)
Estimated lifetime prepayment rates		6	%		20	%		13	%
Lifetime probability of default rates		–			5			3
Lifetime loss severity rates		25			80			42
Discount margin		3			7			5
Residential Non-Prime Non-Agency Mortgage-Backed Securities (b)
Estimated lifetime prepayment rates		2	%		10	%		6	%
Lifetime probability of default rates		3			10			6
Lifetime loss severity rates		20			70			53
Discount margin		3			9			6
Other Asset-Backed Securities
Estimated lifetime prepayment rates		6	%		6	%		6	%
Lifetime probability of default rates		4			4			4
Lifetime loss severity rates		40			40			40
Discount margin		18			18			18

(a)

Prime securities are those designated as such by the issuer at origination. When an issuer designation is unavailable, the Company determines at acquisition date the categorization based on asset pool characteristics (such as weighted-average credit score, loan-to-value, loan type, prevalence of low documentation loans) and deal performance (such as pool delinquencies and security market spreads).

(b)

Includes all securities not meeting the conditions to be designated as prime.

Valuation Assumption Ranges for MSRs

The following table shows the significant valuation assumption ranges for MSRs at September 30, 2012:


	Minimum			Maximum			Average
Expected prepayment		14	%		35	%		22	%
Discount rate		10			14			10

Valuation Assumption Ranges for Derivative Commitments

The following table shows the significant valuation assumption ranges for the Company’s derivative commitments to sell, purchase and originate mortgage loans at September 30, 2012:


	Minimum			Maximum			Average
Expected loan close rate		9	%		100	%		73	%
Inherent MSR value (basis points per loan)		10			195			99

Balances of Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table summarizes the balances of assets and liabilities measured at fair value on a recurring basis:


(Dollars in Millions)	Level 1		Level 2		Level 3		Netting			Total
September 30, 2012
Available-for-sale securities
U.S. Treasury and agencies	$	504	$	239	$	–	$	–		$	743
Mortgage-backed securities
Residential
Agency		–		29,362		–		–			29,362
Non-agency
Prime (a)		–		–		631		–			631
Non-prime (b)		–		–		340		–			340
Commercial
Agency		–		202		–		–			202
Asset-backed securities
Collateralized debt obligations/Collateralized loan obligations		–		42		–		–			42
Other		–		582		16		–			598
Obligations of state and political subdivisions		–		6,457		–		–			6,457
Obligations of foreign governments		–		6		–		–			6
Corporate debt securities		–		700		9		–			709
Perpetual preferred securities		–		278		–		–			278
Other investments		256		12		–		–			268

Total available-for-sale		760		37,880		996		–			39,636
Mortgage loans held for sale		–		9,815		–		–			9,815
Mortgage servicing rights		–		–		1,553		–			1,553
Derivative assets		–		637		1,539		(354	)		1,822
Other assets		179		554		–		–			733

Total	$	939	$	48,886	$	4,088	$	(354	)	$	53,559

Derivative liabilities	$	–	$	2,591	$	49	$	(1,687	)	$	953
Other liabilities		39		553		–		–			592

Total	$	39	$	3,144	$	49	$	(1,687	)	$	1,545

December 31, 2011
Available-for-sale securities
U.S. Treasury and agencies	$	562	$	495	$	–	$	–		$	1,057
Mortgage-backed securities
Residential
Agency		–		40,314		–		–			40,314
Non-agency
Prime (a)		–		–		803		–			803
Non-prime (b)		–		–		802		–			802
Commercial
Agency		–		140		–		–			140
Non-agency		–		–		42		–			42
Asset-backed securities
Collateralized debt obligations/Collateralized loan obligations		–		86		120		–			206
Other		–		564		117		–			681
Obligations of state and political subdivisions		–		6,539		–		–			6,539
Obligations of foreign governments		–		6		–		–			6
Corporate debt securities		–		818		9		–			827
Perpetual preferred securities		–		318		–		–			318
Other investments		193		9		–		–			202

Total available-for-sale		755		49,289		1,893		–			51,937
Mortgage loans held for sale		–		6,925		–		–			6,925
Mortgage servicing rights		–		–		1,519		–			1,519
Derivative assets		–		632		1,281		(294	)		1,619
Other assets		146		467		–		–			613

Total	$	901	$	57,313	$	4,693	$	(294	)	$	62,613

Derivative liabilities	$	–	$	2,501	$	53	$	(1,889	)	$	665
Other liabilities		75		538		–		–			613

Total	$	75	$	3,039	$	53	$	(1,889	)	$	1,278

(a)

(b)

Includes all securities not meeting the conditions to be designated as prime.

Changes in Fair Value for All Assets and Liabilities Measured at Fair Value on Recurring Basis using Significant Unobservable Inputs (Level 3)

The following table presents the changes in fair value for all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended September 30:


(Dollars in Millions)	Beginning of Period Balance		Net Gains (Losses) Included in Net Income			Net Gains (Losses) Included in Other Comprehensive Income (Loss)			Purchases		Sales			Principal Payments			Issuances			Settlements			End of Period Balance		Net Change in Unrealized Gains (Losses) Relating to Assets Still Held at End of Period
2012
Available-for-sale securities
Mortgage-backed securities
Residential non-agency
Prime (a)	$	713	$	(4	)	$	23		$	–	$	(61	)	$	(40	)	$	–		$	–		$	631	$	26
Non-prime (b)		796		(8	)		132			–		(562	)		(18	)		–			–			340		23
Commercial non-agency		37		–			2			–		(39	)		–			–			–			–		–
Asset-backed securities
Collateralized debt obligations/Collateralized loan obligations		102		2			(7	)		–		(96	)		(1	)		–			–			–		–
Other		112		1			(4	)		3		(93	)		(3	)		–			–			16		2
Corporate debt securities		9		–			–			–		–			–			–			–			9		–

Total available-for-sale		1,769		(9	)(c)		146	(f)		3		(851	)		(62	)		–			–			996		51
Mortgage servicing rights		1,594		(275	)(d)		–			10		–			–			224	(g)		–			1,553		(275	)(d)
Net derivative assets and liabilities		1,360		843	(e)		–			1		(1	)		–			–			(713	)		1,490		(557	)(h)
2011
Available-for-sale securities
Mortgage-backed securities
Residential non-agency
Prime (a)	$	896	$	1		$	(2	)	$	–	$	–		$	(36	)	$	–		$	–		$	859	$	(2	)
Non-prime (b)		895		(2	)		(5	)		–		–			(31	)		–			–			857		(5	)
Commercial non-agency		50		1			(1	)		–		(4	)		(1	)		–			–			45		–
Asset-backed securities
Collateralized debt obligations/Collateralized loan obligations		133		3			(2	)		–		–			(9	)		–			–			125		(2	)
Other		129		1			(4	)		–		–			(6	)		–			–			120		(4	)
Corporate debt securities		9		–			–			–		–			–			–			–			9		–

Total available-for-sale		2,112		4	(i)		(14	)(f)		–		(4	)		(83	)		–			–			2,015		(13	)
Mortgage servicing rights		1,989		(629	)(d)		–			5		–			–			101	(g)		–			1,466		(629	)(d)
Net derivative assets and liabilities		836		836	(j)		–			–		(2	)		–			–			(340	)		1,330		77	(k)

(a)

(b)

Includes all securities not meeting the conditions to be designated as prime.

(c)

Approximately $(15) million included in securities gains (losses) and $6 million included in interest income.

(d)

Included in mortgage banking revenue.

(e)

Approximately $124 million included in other noninterest income and $719 million included in mortgage banking revenue.

(f)

Included in changes in unrealized gains and losses on securities available-for-sale.

(g)

Represents MSRs capitalized during the period.

(h)

Approximately $7 million included in other noninterest income and $(564) million included in mortgage banking revenue.

(i)

Approximately $(9) million included in other securities gains (losses) and $13 million included in interest income.

(j)

Approximately $445 million included in other noninterest income and $391 million included in mortgage banking revenue.

(k)

Approximately $317 million included in other noninterest income and $(240) million included in mortgage banking revenue.


(Dollars in Millions)	Beginning of Period Balance		Net Gains (Losses) Included in Net Income			Net Gains (Losses) Included in Other Comprehensive Income (Loss)			Purchases		Sales			Principal Payments			Issuances			Settlements			End of Period Balance		Net Change in Unrealized Gains (Losses) Relating to Assets Still Held at End of Period
2012
Available-for-sale securities
Mortgage-backed securities
Residential non-agency
Prime (a)	$	803	$	(5	)	$	60		$	–	$	(109	)	$	(118	)	$	–		$	–		$	631	$	58
Non-prime (b)		802		(18	)		197			–		(562	)		(79	)		–			–			340		52
Commercial non-agency		42		1			–			–		(39	)		(4	)		–			–			–		–
Asset-backed securities
Collateralized debt obligations/Collateralized loan obligations		120		12			(8	)		–		(103	)		(21	)		–			–			–		–
Other		117		7			–			3		(93	)		(18	)		–			–			16		2
Corporate debt securities		9		–			–			–		–			–			–			–			9		–

Total available-for-sale		1,893		(3	)(c)		249	(f)		3		(906	)		(240	)		–			–			996		112
Mortgage servicing rights		1,519		(705	)(d)		–			39		–			–			700	(g)		–			1,553		(705	)(d)
Net derivative assets and liabilities		1,228		2,050	(e)		–			1		(3)			–			–			(1,786	)		1,490		(1,407	)(h)
2011
Available-for-sale securities
Mortgage-backed securities
Residential non-agency
Prime (a)	$	1,103	$	4		$	22		$	–	$	(115	)	$	(155	)	$	–		$	–		$	859	$	14
Non-prime (b)		947		(4	)		27			–		(12	)		(101	)		–			–			857		26
Commercial non-agency		50		2			(1	)		–		(4	)		(2	)		–			–			45		–
Asset-backed securities
Collateralized debt obligations/Collateralized loan obligations		135		10			6			–		–			(26	)		–			–			125		7
Other		133		8			(2	)		–		–			(19	)		–			–			120		(2	)
Corporate debt securities		9		–			–			–		–			–			–			–			9		–

Total available-for-sale		2,377		20	(i)		52	(f)		–		(131	)		(303	)		–			–			2,015		45
Mortgage servicing rights		1,837		(803	)(d)		–			16		–			–			416	(g)		–			1,466		(803	)(d)
Net derivative assets and liabilities		851		1,252	(j)		–			–		(5	)		–			–			(768	)		1,330		(92	)(k)

(a)

(b)

Includes all securities not meeting the conditions to be designated as prime.

(c)

Approximately $(37) million included in securities gains (losses) and $34 million included in interest income.

(d)

Included in mortgage banking revenue.

(e)

Approximately $344 million included in other noninterest income and $1.7 billion included in mortgage banking revenue.

(f)

Included in changes in unrealized gains and losses on securities available-for-sale.

(g)

Represents MSRs capitalized during the period.

(h)

Approximately $6 million included in other noninterest income and $1.4 billion included in mortgage banking revenue.

(i)

Approximately $(24) million included in securities gains (losses) and $44 million included in interest income.

(j)

Approximately $672 million included in other noninterest income and $580 million included in mortgage banking revenue.

(k)

Approximately $303 million included in other noninterest income and $(395) million included in mortgage banking revenue.

Adjusted Carrying Values for Assets Measured at Fair Value on Nonrecurring Basis

The following table summarizes the adjusted carrying values and the level of valuation assumptions for assets measured at fair value on a nonrecurring basis:


	September 30, 2012								December 31, 2011
(Dollars in Millions)	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Loans (a)	$	–	$	–	$	138	$	138	$	–	$	–	$	168	$	168
Other assets (b)		–		–		204		204		–		–		310		310

(a)

Represents the carrying value of loans for which adjustments were based on the fair value of the collateral, excluding loans fully charged-off.

(b)

Primarily represents the fair value of foreclosed properties that were measured at fair value based on an appraisal or broker price opinion of the collateral subsequent to their initial acquisition.

Losses Recognized Related to Nonrecurring Fair Value Measurements of Individual Assets or Portfolios

The following table summarizes losses recognized related to nonrecurring fair value measurements of individual assets or portfolios:


	Three Months Ended September 30,				Nine Months Ended September 30,
(Dollars in Millions)	2012		2011		2012		2011
Loans (a)	$	12	$	32	$	51	$	153
Other assets (b)		42		81		129		230

(a)

Represents write-downs of loans which were based on the fair value of the collateral, excluding loans fully charged-off.

(b)

Primarily represents related losses of foreclosed properties that were measured at fair value subsequent to their initial acquisition.

Differences between Aggregate Fair Value, Carrying Amount of MLHFS and Aggregate Unpaid Principal Amount

The following table summarizes the differences between the aggregate fair value carrying amount of MLHFS for which the fair value option has been elected and the aggregate unpaid principal amount that the Company is contractually obligated to receive at maturity:


	September 30, 2012							December 31, 2011
(Dollars in Millions)	Fair Value Carrying Amount		Aggregate Unpaid Principal		Carrying Amount Over (Under) Unpaid Principal			Fair Value Carrying Amount		Aggregate Unpaid Principal		Carrying Amount Over (Under) Unpaid Principal
Total loans	$	9,815	$	9,215	$	600		$	6,925	$	6,635	$	290
Nonaccrual loans		8		13		(5	)		10		15		(5	)
Loans 90 days or more past due		2		3		(1	)		3		4		(1	)

Estimated Fair Values of Financial Instruments

The estimated fair values of the Company’s financial instruments are shown in the table below:


	September 30, 2012										December 31, 2011
	Carrying Amount		Fair Value								Carrying Amount		Fair Value
(Dollars in Millions)	Carrying Amount		Level 1		Level 2		Level 3		Total		Carrying Amount		Fair Value
Financial Assets
Cash and due from banks	$	9,382	$	9,382	$	–	$	–	$	9,382	$	13,962	$	13,962
Federal funds sold and securities purchased under resale agreements		166		–		166		–		166		64		64
Investment securities held-to-maturity		34,509		2,441		32,719		66		35,226		18,877		19,216
Mortgages held for sale (a)		–		–		–		–		–		3		3
Other loans held for sale		64		–		–		64		64		228		228
Loans		213,669		–		–		216,105		216,105		205,082		206,646
Other financial instruments		6,991		–		1,246		5,771		7,017		6,095		6,140
Financial Liabilities
Deposits		244,232		–		244,690		–		244,690		230,885		231,184
Short-term borrowings		27,853		–		27,885		–		27,885		30,468		30,448
Long-term debt		26,264		–		27,264		–		27,264		31,953		32,664

(a)

Balance excludes mortgages held for sale for which the fair value option under applicable accounting guidance was elected.

- 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).

+ References+ Details

- 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.

+ References+ Details

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 14

-Subparagraph a

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-Section 50

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-Number 159

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-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-Subparagraph a, c(1), c(2), c(3), d

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+ Details

- 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.

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 22

-Subparagraph b

-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

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+ Details