Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2011

Summary of Ownership Interests in Investments Held Under Fair Value Accounting

A summary of our ownership interests in the investments held under fair value accounting is presented in the following table:

Limited partnership	Company Direct and Indirect Ownership in Limited Partnership
Managed funds of funds
SVB Strategic Investors Fund, LP (1)		12.6	%
SVB Strategic Investors Fund II, LP (1)		8.6
SVB Strategic Investors Fund III, LP (1)		5.9
SVB Strategic Investors Fund IV, LP (1)		5.0
Strategic Investors Fund V, LP (1)		0.3
SVB Capital Preferred Return Fund, LP (1)		20.0
SVB Capital—NT Growth Partners, LP (1)		33.0
Other venture capital fund (1)		58.2
Managed direct venture funds
Silicon Valley BancVentures, LP (1)		10.7
SVB Capital Partners II, LP (1)		5.1
SVB India Capital Partners I, LP (1)		14.4
SVB Capital Shanghai Yangpu Venture Capital Fund (1)		6.8
Consolidated debt fund
Partners for Growth, LP (2)		50.0

Note—Entity’s results of operations and financial condition are included in the consolidated financial statements of SVB Financial Group net of noncontrolling interests.

(1) The general partners of these funds are owned and controlled by SVB Financial. The limited partners of these funds do not have substantive participating or kick-out rights. Therefore, these funds are consolidated and any gains or losses resulting from changes in the estimated fair value of the investments are recorded as investment gains or losses in our consolidated net income.

(2) The general partner of Partners for Growth, LP, Partners for Growth, LLC, is not owned or controlled by SVB Financial. The limited partners of this fund have substantive kick-out rights by which the general partner may be removed without cause by a simple majority vote of the limited partners. SVB Financial has an ownership interest of slightly more than 50.0 percent in Partners for Growth, LP. Accordingly, the fund is consolidated and any gains or losses resulting from changes in the estimated fair value of the investments are recorded as investment gains or losses in our consolidated net income.

Maximum Estimated Useful Lives by Asset Classification

The maximum estimated useful lives by asset classification are as follows:

Leasehold improvements	Lesser of lease term or asset life
Furniture and equipment	3 years
Computer software	3-7 years
Computer hardware	3-5 years