Fair Value Election and Measurement (Tables)

12 Months Ended

Dec. 31, 2015

Assets and Liabilities Measured at Fair Value on a Recurring Basis

Recurring Fair Value Measurements

The following tables present certain information regarding assets and liabilities measured at fair value on a recurring basis and the changes in fair value for those specific financial instruments for which fair value has been elected.



	December 31, 2015
	Fair Value Measurements
(Dollars in millions)	Level 1		Level 2		Level 3		Netting Adjustments ¹			Assets/Liabilities at Fair Value
Assets
Trading assets and derivative instruments:
U.S. Treasury securities		$538		$—		$—		$—			$538
Federal agency securities	—		588		—		—			588
U.S. states and political subdivisions	—		30		—		—			30
MBS - agency	—		553		—		—			553
CLO securities	—		2		—		—			2
Corporate and other debt securities	—		379		89		—			468
CP	—		67		—		—			67
Equity securities	66		—		—		—			66
Derivative instruments	262		4,182		21		(3,313		)	1,152
Trading loans	—		2,655		—		—			2,655
Total trading assets and derivative instruments	866		8,456		110		(3,313		)	6,119

Securities AFS:
U.S. Treasury securities	3,449		—		—		—			3,449
Federal agency securities	—		411		—		—			411
U.S. states and political subdivisions	—		159		5		—			164
MBS - agency	—		23,124		—		—			23,124
MBS - private	—		—		94		—			94
ABS	—		—		12		—			12
Corporate and other debt securities	—		33		5		—			38
Other equity securities ²	93		—		440		—			533
Total securities AFS	3,542		23,727		556		—			27,825

Residential LHFS	—		1,489		5		—			1,494
LHFI	—		—		257		—			257
MSRs	—		—		1,307		—			1,307

Liabilities
Trading liabilities and derivative instruments:
U.S. Treasury securities	503		—		—		—			503
MBS - agency	—		37		—		—			37
Corporate and other debt securities	—		259		—		—			259
Derivative instruments	161		4,261		6		(3,964		)	464
Total trading liabilities and derivative instruments	664		4,557		6		(3,964		)	1,263

Long-term debt	—		973		—		—			973
Other liabilities ³	—		—		23		—			23

¹Amounts represent offsetting cash collateral received from, and paid to, the same derivative counterparties, and the impact of netting derivative assets and derivative liabilities when a legally enforceable master netting agreement or similar agreement exists.

² Includes $93 million of mutual fund investments, $32 million of FHLB of Atlanta stock, $402 million of Federal Reserve Bank of Atlanta stock, and $6 million of other.

³ Includes contingent consideration obligations related to acquisitions.



	December 31, 2014
	Fair Value Measurements
(Dollars in millions)	Level 1		Level 2		Level 3		Netting Adjustments ¹			Assets/Liabilities at Fair Value
Assets
Trading assets and derivative instruments:
U.S. Treasury securities		$267		$—		$—		$—			$267
Federal agency securities	—		547		—		—			547
U.S. states and political subdivisions	—		42		—		—			42
MBS - agency	—		545		—		—			545
CLO securities	—		3		—		—			3
Corporate and other debt securities	—		509		—		—			509
CP	—		327		—		—			327
Equity securities	45		—		—		—			45
Derivative instruments	688		5,126		25		(4,532		)	1,307
Trading loans	—		2,610		—		—			2,610
Total trading assets and derivative instruments	1,000		9,709		25		(4,532		)	6,202

Securities AFS:
U.S. Treasury securities	1,921		—		—		—			1,921
Federal agency securities	—		484		—		—			484
U.S. states and political subdivisions	—		197		12		—			209
MBS - agency	—		23,048		—		—			23,048
MBS - private	—		—		123		—			123
ABS	—		—		21		—			21
Corporate and other debt securities	—		36		5		—			41
Other equity securities ²	138		—		785		—			923
Total securities AFS	2,059		23,765		946		—			26,770

Residential LHFS	—		1,891		1		—			1,892
LHFI	—		—		272		—			272
MSRs	—		—		1,206		—			1,206

Liabilities
Trading liabilities and derivative instruments:
U.S. Treasury securities	485		—		—		—			485
MBS - agency	—		1		—		—			1
Corporate and other debt securities	—		279		—		—			279
Derivative instruments	444		5,128		5		(5,115		)	462
Total trading liabilities and derivative instruments	929		5,408		5		(5,115		)	1,227

Long-term debt	—		1,283		—		—			1,283
Other liabilities ³	—		—		27		—			27

¹ Amounts represent offsetting cash collateral received from, and paid to, the same derivative counterparties, and the impact of netting derivative assets and derivative liabilities when a legally enforceable master netting agreement or similar agreement exists.

² Includes $138 million of mutual fund investments, $376 million of FHLB of Atlanta stock, $402 million of Federal Reserve Bank of Atlanta stock, and $7 million of other.

³ Includes contingent consideration obligations related to acquisitions.

Fair Value Option Elected, Difference Between the Aggregate Fair Value and the Aggregate Unpaid Principal Balance



(Dollars in millions)	Fair Value at December 31, 2015		Aggregate UPB at December 31, 2015		Fair Value Over/(Under) Unpaid Principal
Assets:
Trading loans		$2,655		$2,605		$50
LHFS:
Accruing	1,494		1,453		41
LHFI:
Accruing	254		259		(5		)
Nonaccrual	3		5		(2		)
Liabilities:
Long-term debt	973		907		66

(Dollars in millions)	Fair Value at December 31, 2014		Aggregate UPB at December 31, 2014		Fair Value Over/(Under) Unpaid Principal
Assets:
Trading loans		$2,610		$2,589		$21
LHFS:
Accruing	1,891		1,817		74
Nonaccrual	1		1		—
LHFI:
Accruing	269		281		(12		)
Nonaccrual	3		5		(2		)
Liabilities:
Long-term debt	1,283		1,176		107

Change in Fair Value of Financial Instruments for which the FVO has been Elected



	Fair Value (Loss)/Gain for the Year Ended December 31, 2015 for Items Measured at Fair Value Pursuant to Election of the FVO
(Dollars in millions)	Trading Income			Mortgage Production Related Income ¹		Mortgage Servicing Related Income			Other Noninterest Income		Total Changes in Fair Values Included in Earnings ²
Assets:
Trading loans		($1	)		$—		$—			$—		($1	)
LHFS	—			44		—			—		44
LHFI	—			—		—			5		5
MSRs	—			2		(242		)	—		(240		)
Liabilities:
Long-term debt	41			—		—			—		41

¹Income related to LHFS does not include income from IRLCs. For the year ended December 31, 2015, income related to MSRs includes income recognized upon the sale of loans reported at LOCOM.

²Changes in fair value for the year ended December 31, 2015 exclude accrued interest for the period then ended. Interest income or interest expense on trading loans, LHFS, LHFI, and long-term debt that have been elected to be measured at fair value are recognized in interest income or interest expense in the Consolidated Statements of Income.



	Fair Value Gain/(Loss) for the Year Ended December 31, 2014 for Items Measured at Fair Value Pursuant to Election of the FVO
(Dollars in millions)	Trading Income		Mortgage Production Related Income ¹		Mortgage Servicing Related Income			Total Changes in Fair Values Included in Earnings ²
Assets:
Trading loans		$11		$—		$—			$11
LHFS	—		3		—			3
LHFI	—		11		—			11
MSRs	—		3		(401		)	(398		)
Liabilities:
Brokered time deposits	6		—		—			6
Long-term debt	17		—		—			17

¹Income related to LHFS does not include income from IRLCs. For the year ended December 31, 2014, income related to MSRs includes income recognized upon the sale of loans reported at LOCOM.

²Changes in fair value for the year ended December 31, 2014 exclude accrued interest for the period then ended. Interest income or interest expense on trading loans, LHFS, LHFI, brokered time deposits, and long-term debt that have been elected to be measured at fair value are recognized in interest income or interest expense in the Consolidated Statements of Income.



	Fair Value Gain/(Loss) for the Year Ended December 31, 2013 for Items Measured at Fair Value Pursuant to Election of the FVO
(Dollars in millions)	Trading Income		Mortgage Production Related Income ¹			Mortgage Servicing Related Income		Total Changes in Fair Values Included in Earnings ²
Assets:
Trading loans		$13		$—			$—		$13
LHFS	1		(135		)	—		(134		)
LHFI	—		(10		)	—		(10		)
MSRs	—		4			50		54
Liabilities:
Brokered time deposits	8		—			—		8
Long-term debt	36		—			—		36

¹Income related to LHFS does not include income from IRLCs. For the year ended December 31, 2013, income related to MSRs includes income recognized upon the sale of loans reported at LOCOM.

²Changes in fair value for the year ended December 31, 2013 exclude accrued interest for the period then ended. Interest income or interest expense on trading loans, LHFS, LHFI, brokered time deposits, and long-term debt that have been elected to be measured at fair value are recognized in interest income or interest expense in the Consolidated Statements of Income.

Fair Value Level 3 Significant Unobservable Input Assumptions [Table Text Block]



	Level 3 Significant Unobservable Input Assumptions
(Dollars in millions)	Fair value December 31, 2015		Valuation Technique	Unobservable Input ¹	Range (weighted average)
Assets
Trading assets and derivative instruments:
Corporate and other debt securities		$89	Market comparables	Yield adjustment	126-447 bps (287 bps)
Derivative instruments, net ²	15		Internal model	Pull through rate	24-100% (79%)
Derivative instruments, net ²	15		Internal model	MSR value	29-210 bps (103 bps)
Securities AFS:
U.S. states and political subdivisions	5		Cost	N/A
MBS - private	94		Third party pricing	N/A
ABS	12		Third party pricing	N/A
Corporate and other debt securities	5		Cost	N/A
Other equity securities	440		Cost	N/A
Residential LHFS	5		Monte Carlo/Discounted cash flow	Option adjusted spread	104-197 bps (125 bps)
				Conditional prepayment rate	2-17 CPR (8 CPR)
				Conditional default rate	0-2 CDR (0.5 CDR)
LHFI	251		Monte Carlo/Discounted cash flow	Option adjusted spread	62-784 bps (193 bps)
				Conditional prepayment rate	5-36 CPR (14 CPR)
				Conditional default rate	0-5 CDR (2 CDR)
	6		Collateral based pricing	Appraised value	NM ⁴
MSRs	1,307		Monte Carlo/Discounted cash flow	Conditional prepayment rate	2-21 CPR (10 CPR)
MSRs	1,307		Monte Carlo/Discounted cash flow	Option adjusted spread	(5)-110% (8%)
Liabilities
Other liabilities ³	23		Internal model	Loan production volume	150% (150%)

¹For certain assets and liabilities where the Company utilizes third party pricing, the unobservable inputs and their ranges are not reasonably available to the Company, and therefore, have been noted as not applicable ("N/A").

²Represents the net of IRLC assets and liabilities entered into by the Mortgage Banking segment and includes the derivative liability associated with the Company's sale of Visa shares.

³Input assumptions relate to the Company's contingent consideration obligations related to acquisitions. See Note 16, "Guarantees," for additional information.

⁴Not meaningful.



	Level 3 Significant Unobservable Input Assumptions
(Dollars in millions)	Fair value December 31, 2014		Valuation Technique	Unobservable Input ¹	Range (weighted average)
Assets
Trading assets and derivative instruments:
Derivative instruments, net ²		$20	Internal model	Pull through rate	40-100% (75%)
Derivative instruments, net ²		$20	Internal model	MSR value	39-218 bps (107 bps)
Securities AFS:
U.S. states and political subdivisions	12		Cost	N/A
MBS - private	123		Third party pricing	N/A
ABS	21		Third party pricing	N/A
Corporate and other debt securities	5		Cost	N/A
Other equity securities	785		Cost	N/A
Residential LHFS	1		Monte Carlo/Discounted cash flow	Option adjusted spread	145-225 bps (157 bps)
				Conditional prepayment rate	1-30 CPR (15 CPR)
				Conditional default rate	0-3 CDR (0.75 CDR)
LHFI	269		Monte Carlo/Discounted cash flow	Option adjusted spread	0-450 bps (286 bps)
				Conditional prepayment rate	4-30 CPR (14 CPR)
				Conditional default rate	0-7 CDR (2 CDR)
	3		Collateral based pricing	Appraised value	NM ⁴
MSRs	1,206		Monte Carlo/Discounted cash flow	Conditional prepayment rate	2-47 CPR (11 CPR)
MSRs	1,206		Monte Carlo/Discounted cash flow	Option adjusted spread	(1)-122% (10%)
Liabilities
Other liabilities ³	27		Internal model	Loan production volume	0-150% (107%)

²Represents the net of IRLC assets and liabilities entered into by the Mortgage Banking segment and includes the derivative liability associated with the Company's sale of Visa shares.

³Input assumptions relate to the Company's contingent consideration obligations related to acquisitions. See Note 16, "Guarantees," for additional information.

⁴Not meaningful.

Reconciliation of the Beginning and Ending Balances for Fair Valued Assets and Liabilities Measured on a Recurring Basis Using Significant Unobservable Inputs

years ended December 31, 2015 and 2014.



	Fair Value Measurements Using Significant Unobservable Inputs
(Dollars in millions)	Beginning Balance January 1, 2015		Included in Earnings				OCI				Purchases		Sales			Settlements			Transfers to/from Other Balance Sheet Line Items			Transfers into Level 3		Transfers out of Level 3		Fair Value December 31, 2015		Included in Earnings (held at December 31, 2015) ¹
Assets
Trading assets:
Corporate and other debt securities		$—		($13	)	²		$—				$123		($21	)		$—			$—			$—		$—		$89		($13	)	²
Derivative instruments, net	20		153			³	—				—		—			3			(161		)	—		—		15		20			³
Total trading assets	20		140				—				123		(21		)	3			(161		)	—		—		104		7
Securities AFS:
U.S. states and political subdivisions	12		—				—				—		—			(7		)	—			—		—		5		—
MBS - private	123		(1		)		1				—		—			(29		)	—			—		—		94		(1		)
ABS	21		—				—				—		—			(9		)	—			—		—		12		—
Corporate and other debt securities	5		—				—				5		—			(5		)	—			—		—		5		—
Other equity securities	785		—				(2		)		104		—			(447		)	—			—		—		440		—
Total securities AFS	946		(1		)	⁴	(1		)	⁵	109		—			(497		)	—			—		—		556		(1		)	⁴

Residential LHFS	1		—				—				—		(20		)	(1		)	(1		)	26		—		5		—
LHFI	272		6			⁶	—				—		—			(41		)	(1		)	21		—		257		4			⁶
Liabilities
Other liabilities	27		6			⁷	—				—		—			(10		)	—			—		—		23		6			⁷

¹ Change in unrealized (losses)/gains included in earnings during the period related to financial assets/liabilities still held at December 31, 2015.

² Amounts included in earnings are recognized in trading income.

³ Includes issuances, fair value changes, and expirations and are recognized in mortgage production related income.

⁴ Amount included in earnings is recognized in net securities gains/(losses).

⁵ Amount recognized in OCI is included in change in net unrealized (losses)/gains on securities AFS, net of tax.

⁶ Amounts are generally included in mortgage production related income; however, the mark on certain fair value loans is included in other noninterest income.

⁷ Amounts included in earnings are recognized in other noninterest expense.



	Fair Value Measurements Using Significant Unobservable Inputs
(Dollars in millions)	Beginning Balance January 1, 2014		Included in Earnings				OCI			Purchases		Sales			Settlements			Transfers to/from Other Balance Sheet Line Items			Transfers into Level 3		Transfers out of Level 3			Fair Value December 31, 2014		Included in Earnings (held at December 31, 2014) ¹
Assets
Trading assets:
CDO/CLO securities		$54		$11		²		$—			$—		($65	)		$—			$—			$—		$—			$—		$—
ABS	6		1			²	—			—		(7		)	—			—			—		—			—		—
Derivative instruments, net	5		252			³	—			—		—			8			(245		)	—		—			20		24			³
Total trading assets	65		264				—			—		(72		)	8			(245		)	—		—			20		24
Securities AFS:
U.S. states and political subdivisions	34		(2		)		—			—		(20		)	—			—			—		—			12		—
MBS - private	154		(1		)		2			—		—			(32		)	—			—		—			123		(1		)
ABS	21		—				2			—		—			(2		)	—			—		—			21		—
Corporate and other debt securities	5		—				—			—		—			—			—			—		—			5		—
Other equity securities	739		—				—			360		—			(320		)	6			—		—			785		—
Total securities AFS	953		(3		)	⁴	4		⁵	360		(20		)	(354		)	6			—		—			946		(1		)	⁴

Residential LHFS	3		—				—			—		(10		)	—			(6		)	17		(3		)	1		—
LHFI	302		12			⁶	—			—		—			(45		)	1			2		—			272		9			⁶
Liabilities
Other liabilities	26		4			⁷	—			—		—			(3		)	—			—		—			27		—

¹ Change in unrealized gains/(losses) included in earnings for the period related to financial assets still held at December 31, 2014.

² Amounts included in earnings are recognized in trading income.

³ Includes issuances, fair value changes, and expirations and are recognized in mortgage production related income.

⁴ Amounts included in earnings are recognized in net securities gain/(losses).

⁵ Amounts recognized in OCI are included in change in net unrealized (losses)/gains on securities AFS, net of tax.

⁶ Amounts are generally included in mortgage production related income; however, the mark on certain fair value loans is included in trading income.

⁷ Amounts included in earnings are recognized in other noninterest expense.

Change in Carrying Value of Assets Measured at Fair Value on a Non-Recurring Basis



			Fair Value Measurements						Losses for the Year Ended December 31, 2015
(Dollars in millions)	December 31, 2015		Level 1		Level 2		Level 3		Losses for the Year Ended December 31, 2015
LHFS		$202		$—		$—		$202		($6	)
LHFI	48		—		—		48		—
OREO	19		—		—		19		(4		)
Other assets	36		—		29		7		(6		)

			Fair Value Measurements						Losses for the Year Ended December 31, 2014
(Dollars in millions)	December 31, 2014		Level 1		Level 2		Level 3		Losses for the Year Ended December 31, 2014
LHFS		$1,108		$121		$45		$942		($6	)
LHFI	24		—		—		24		—
OREO	29		—		1		28		(6		)
Affordable housing	77		—		—		77		(21		)
Other assets	225		—		216		9		(64		)

Carrying Amounts and Fair Values of the Company's Financial Instruments



	December 31, 2015				Fair Value Measurements
(Dollars in millions)	Measured Amount		Fair Value		Level 1		Level 2		Level 3
Financial assets:
Cash and cash equivalents		$5,599		$5,599		$5,599		$—		$—	(a)
Trading assets and derivative instruments	6,119		6,119		866		5,143		110		(b)
Securities AFS	27,825		27,825		3,542		23,727		556		(b)
LHFS	1,838		1,842		—		1,803		39		(c)
LHFI, net	134,690		131,178		—		397		130,781		(d)
Financial liabilities:
Deposits	149,830		149,889		—		149,889		—		(e)
Short-term borrowings	4,627		4,627		—		4,627		—		(f)
Long-term debt	8,462		8,374		—		7,772		602		(f)
Trading liabilities and derivative instruments	1,263		1,263		664		593		6		(b)



	December 31, 2014				Fair Value Measurements
(Dollars in millions)	Measured Amount		Fair Value		Level 1		Level 2		Level 3
Financial assets:
Cash and cash equivalents		$8,229		$8,229		$8,229		$—		$—	(a)
Trading assets and derivative instruments	6,202		6,202		1,000		5,177		25		(b)
Securities AFS	26,770		26,770		2,059		23,765		946		(b)
LHFS	3,232		3,240		—		2,063		1,177		(c)
LHFI, net	131,175		126,855		—		545		126,310		(d)
Financial liabilities:
Deposits	140,567		140,562		—		140,562		—		(e)
Short-term borrowings	9,186		9,186		—		9,186		—		(f)
Long-term debt	13,022		13,056		—		12,398		658		(f)
Trading liabilities and derivative instruments	1,227		1,227		929		293		5		(b)

The following methods and assumptions were used by the Company in estimating the fair value of financial instruments:


(a)	Cash and cash equivalents are valued at their carrying amounts, which are reasonable estimates of fair value due to the relatively short period to maturity of the instruments.


(b)	Trading assets and derivative instruments, securities AFS, and trading liabilities and derivative instruments that are classified as level 1 are valued based on quoted market prices. For those instruments classified as level 2 or 3, refer to the respective valuation discussions within this footnote.

(c)

LHFS are generally valued based on observable current market prices or, if quoted market prices are not available, quoted market prices of similar instruments. Refer to the LHFS section within this footnote for further discussion. When valuation assumptions are not readily observable in the market, instruments are valued based on the best available data to approximate fair value. This data may be internally developed and considers risk premiums that a market participant would require under then-current market conditions.

(d)

LHFI fair values are based on a hypothetical exit price, which does not represent the estimated intrinsic value of the loan if held for investment. The assumptions used are expected to approximate those that a market participant purchasing the loans would use to value the loans, including a market risk premium and liquidity discount. Estimating the fair value of the loan portfolio when loan sales and trading markets are illiquid or nonexistent requires significant judgment.

Generally, the Company measures fair value for LHFI based on estimated future discounted cash flows using current origination rates for loans with similar terms and credit quality, which derived an estimated value of 101% and 100% on the loan portfolio’s net carrying value at December 31, 2015 and 2014, respectively. The value derived from origination rates likely does not represent an exit price; therefore, an incremental market risk and liquidity discount was applied when estimating the fair value of these loans. The discounted value is a function of a market participant’s required yield in the current environment and is not a reflection of the expected cumulative losses on the loans.

(e)

Deposit liabilities with no defined maturity such as DDAs, NOW/money market accounts, and savings accounts have a fair value equal to the amount payable on demand at the reporting date (i.e., their carrying amounts). Fair values for CDs are estimated using a discounted cash flow approach that applies current interest rates to a schedule of aggregated expected maturities. The assumptions used in the discounted cash flow analysis are expected to approximate those that market participants would use in valuing deposits. The value of long-term relationships with depositors is not taken into account in estimating fair values.

(f)

Fair values for short-term borrowings and certain long-term debt are based on quoted market prices for similar instruments or estimated discounted cash flows utilizing the Company’s current incremental borrowing rate for similar types of instruments. For long-term debt that the Company measures at fair value, refer to the respective valuation section within this footnote. For level 3 debt, the terms are unique in nature or there are no similar instruments that can be used to value the instrument without using significant unobservable assumptions. In these situations, the Company reviews current borrowing rates along with the collateral levels that secure the debt in determining an appropriate fair value adjustment.

- 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) the reasons for electing a fair value option for each eligible item or group of similar eligible items and (b) if the fair value option is elected for some but not all eligible items within a group of similar eligible items: (i) a description of those similar items and the reasons for partial election and (ii) information of how the group of similar items relates to individual balance sheet line items; (c) 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, information of how each line item in the statement of financial position relates to major categories of assets and liabilities presented in accordance with other fair value disclosures; (2) for items included in the income statement: (a) a description of how interest and dividends are measured and where they are reported in the income statement; (b) how the gains or losses attributable to changes in instrument-specific credit risk were determined; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk: (i) qualitative information about the reasons for the changes and (ii) how the gains and losses attributable to changes in instrument-specific credit risk were determined; and (3) certain other disclosures as required or determined to be provided.

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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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