XML 108 R96.htm IDEA: XBRL DOCUMENT v3.5.0.2
Fair Value Option - Components of Gain (Loss) on Instruments at Fair Value and Related Derivatives (Detail) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Components Of Gain On Instruments At Fair Value And Related Derivatives [Line Items]        
Mark-to-market on the related derivatives $ 171 $ (297) $ 507 $ (217)
Gain (loss) on instruments designated at fair value and related derivatives (88) 165 90 306
Gain (Loss) on Instruments Designated at Fair Value and Related Derivatives [Member]        
Components Of Gain On Instruments At Fair Value And Related Derivatives [Line Items]        
Interest rate and other components [1] (228) 397 (581) 369
Credit risk component, total [2],[3] (54) 156 100 223
Total mark-to-market on financial instruments designated at fair value (282) 553 (481) 592
Mark-to-market on the related derivatives 178 (405) 523 (337)
Net realized gain on the related long-term debt derivatives 16 17 48 51
Gain (loss) on instruments designated at fair value and related derivatives (88) 165 90 306
Gain (Loss) on Instruments Designated at Fair Value and Related Derivatives [Member] | Loans [Member]        
Components Of Gain On Instruments At Fair Value And Related Derivatives [Line Items]        
Interest rate and other components [1] 0 0 0 0
Credit risk component, assets [2],[3] 6 (1) 6 (9)
Total mark-to-market on financial instruments designated at fair value 6 (1) 6 (9)
Mark-to-market on the related derivatives 0 0 0 0
Net realized gain on the related long-term debt derivatives 0 0 0 0
Gain (loss) on instruments designated at fair value and related derivatives 6 (1) 6 (9)
Gain (Loss) on Instruments Designated at Fair Value and Related Derivatives [Member] | Securities purchased under resale agreements [Member]        
Components Of Gain On Instruments At Fair Value And Related Derivatives [Line Items]        
Interest rate and other components [1] (4) 0 1 0
Credit risk component, assets [2],[3] 0 0 0 0
Total mark-to-market on financial instruments designated at fair value (4) 0 1 0
Mark-to-market on the related derivatives 0 0 0 0
Net realized gain on the related long-term debt derivatives 0 0 0 0
Gain (loss) on instruments designated at fair value and related derivatives (4) 0 1 0
Gain (Loss) on Instruments Designated at Fair Value and Related Derivatives [Member] | Securities sold under repurchase agreements [Member]        
Components Of Gain On Instruments At Fair Value And Related Derivatives [Line Items]        
Interest rate and other components [1] 1 (2) 2 (4)
Credit risk component, assets [2],[3] 0 0 0 0
Total mark-to-market on financial instruments designated at fair value 1 (2) 2 (4)
Mark-to-market on the related derivatives 0 0 0 0
Net realized gain on the related long-term debt derivatives 0 0 0 0
Gain (loss) on instruments designated at fair value and related derivatives 1 (2) 2 (4)
Gain (Loss) on Instruments Designated at Fair Value and Related Derivatives [Member] | Long-term debt [Member]        
Components Of Gain On Instruments At Fair Value And Related Derivatives [Line Items]        
Interest rate and other components [1] (5) (100) (202) (50)
Credit risk component, liabilities [2],[3] 5 96 113 214
Total mark-to-market on financial instruments designated at fair value 0 (4) (89) 164
Mark-to-market on the related derivatives (10) 98 184 41
Net realized gain on the related long-term debt derivatives 16 17 48 51
Gain (loss) on instruments designated at fair value and related derivatives 6 111 143 256
Gain (Loss) on Instruments Designated at Fair Value and Related Derivatives [Member] | Hybrid Instrument [Member]        
Components Of Gain On Instruments At Fair Value And Related Derivatives [Line Items]        
Interest rate and other components [1] (220) 499 (382) 423
Credit risk component, liabilities [2],[3] (65) 61 (19) 18
Total mark-to-market on financial instruments designated at fair value (285) 560 (401) 441
Mark-to-market on the related derivatives 188 (503) 339 (378)
Net realized gain on the related long-term debt derivatives 0 0 0 0
Gain (loss) on instruments designated at fair value and related derivatives $ (97) $ 57 $ (62) $ 63
[1] As it relates to hybrid instruments, interest rate and other components includes interest rate, foreign exchange and equity contract risks.
[2] During the three and nine months ended September 30, 2016 and 2015, the gains in the credit risk component for long-term debt were attributable to the widening of our own credit spreads.
[3] During the three months ended September 30, 2016, the loss in the credit risk component for hybrid instruments was attributable primarily to the tightening of our own credit spreads related to structured notes. During the nine months ended September 30, 2016, the loss in the credit risk component for hybrid instruments was attributable to the tightening of credit spreads on structured deposits, partially offset by the widening of our own credits spreads related to structured notes. During the three and nine months ended September 30, 2015, the gains in the credit risk component for hybrid instruments were attributable primarily to the widening of credit spreads on structured deposits and, in the three month period, the widening of our own credit spreads related to structured notes. These gains were partially offset in the year-to-date period by a loss due to changes in estimates associated with the valuation techniques used to measure the fair value of certain structured notes and deposits.