[1]	2 Includes loans of consolidated VIEs365 3,322
[2]	1 Includes loans held for sale, at fair value, of consolidated VIEs319 315
[3]	Excludes $4.3 billion and $6.7 billion at December 31, 2012 and 2011, respectively, of guaranteed residential loans. At both December 31, 2012 and 2011, the majority of these loans had FICO scores of 700 and above.
[4]	Excludes $5.4 billion and $7.2 billion at December 31, 2012 and 2011, respectively, of guaranteed student loans.
[5]	Includes $379 million of loans carried at fair value, the majority of which were accruing current.
[6]	Includes $431 million of loans carried at fair value, the majority of which were accruing current.
[7]	Loans are presented net of unearned income, unamortized discounts and premiums, and net deferred loan costs of $639 million and $716 million at December 31, 2012 and 2011, respectively.
[8]	Includes $379 million and $431 million of loans carried at fair value at December 31, 2012 and 2011, respectively.

- Definition

The aggregate carrying amount of loans receivable that will be sold to other entities. Includes mortgage and all other loans (collectively, loans) not classified as held for investment. Such loans are stated at the lower of cost or market, or elected fair value. Mortgage loans exclude mortgage-backed securities which are considered a debt security (other loan).

+ References

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

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-Name Statement of Financial Accounting Standard (FAS)

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

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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+ Details