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Other Assets (Tables)
9 Months Ended
Sep. 30, 2018
Other Assets Disclosure [Abstract]  
Schedule of Other Assets [Table Text Block]
The components of other assets are presented in the following table:
(Dollars in millions)
September 30, 2018
 
December 31, 2017
Equity securities 1:
 
 
 
Marketable equity securities 2:
 
 
 
Mutual fund investments

$65

 

$49

Other equity 3
27

 
7

Nonmarketable equity securities:
 
 
 
Federal Reserve Bank stock 2
403

 
403

FHLB stock 2
142

 
15

Other equity 3
50

 
26

Lease assets
2,110

 
1,528

Tax credit investments 4
1,583

 
1,272

Bank-owned life insurance
1,619

 
1,411

Accrued income
1,059

 
880

Accounts receivable
669

 
2,201

Pension assets, net
518

 
464

Prepaid expenses
248

 
319

OREO
52

 
57

Other
887

 
786

Total other assets

$9,432

 

$9,418

1 Equity securities held for trading purposes are classified in Trading assets and derivative instruments or Trading liabilities and derivative instruments on the Company's Consolidated Balance Sheets.
2 Beginning January 1, 2018, the Company reclassified equity securities previously presented in Securities available for sale to Other assets on the Consolidated Balance Sheets. Reclassifications have been made to previously reported amounts for comparability.
3 During the second quarter of 2018, the Company reclassified $22 million of equity securities from nonmarketable to marketable equity securities due to readily determinable fair value information observed in active markets.
4 See Note 10, "Certain Transfers of Financial Assets and Variable Interest Entities," for additional information.
Schedule of Gains/(Losses) from Equity Securities [Table Text Block]
The following table summarizes net gains/(losses) for equity securities not classified as trading assets:
(Dollars in millions)
Three Months Ended September 30, 2018
 
Nine Months Ended September 30, 2018
Net (losses)/gains from marketable equity securities 1

($4
)
 

$10

Net gains/(losses) from nonmarketable equity securities:
 
 
 
Remeasurement losses and impairment

 

Remeasurement gains 1
7

 
30

Less: Net realized gains from sale

 

Total net unrealized gains from non-trading equity securities

$3

 

$40


1 Recognized in Other noninterest income in the Company's Consolidated Statements of Income.