Fair Value Measurements (Tables)


	June 30, 2012								December 31, 2011
	Level 1		Level 2		Level 3		Total Fair Value		Level 1		Level 2		Level 3		Total Fair Value
	(In millions)
Recurring fair value measurements
Trading account assets
U.S. Treasury securities	$	—	$	—	$	—	$	—	$	212	$	3	$	—	$	215
Obligations of states and political subdivisions		—		—		—		—		—		101		139		240
Mortgage-backed securities:
Residential agency		—		—		—		—		—		359		—		359
Commercial agency		—		—		—		—		—		—		51		51
Other securities		—		—		—		—		—		35		1		36
Equity securities		110		—		—		110		365		—		—		365

Total trading account assets (1)	$	110	$	—	$	—	$	110	$	577	$	498	$	191	$	1,266

Securities available for sale
U.S. Treasury securities	$	51	$	—	$	—	$	51	$	98	$	—	$	—	$	98
Federal agency securities		—		235		—		235		—		147		—		147
Obligations of states and political subdivisions		—		14		—		14		—		16		20		36
Mortgage-backed securities:
Residential agency		—		23,494		—		23,494		—		22,175		—		22,175
Residential non-agency		—		—		14		14		—		—		16		16
Commercial agency		—		514		—		514		—		326		—		326
Commercial non-agency		—		637		—		637		—		321		—		321
Other debt securities		—		1,549		2		1,551		—		537		—		537
Equity securities (2)		107		—		—		107		115		—		—		115

Total securities available for sale	$	158	$	26,443	$	16	$	26,617	$	213	$	23,522	$	36	$	23,771

Mortgage loans held for sale	$	—	$	950	$	—	$	950	$	—	$	844	$	—	$	844

Mortgage servicing rights	$	—	$	—	$	179	$	179	$	—	$	—	$	182	$	182

Derivative assets
Interest rate swaps	$	—	$	2,059	$	—	$	2,059	$	—	$	2,758	$	—	$	2,758
Interest rate options		—		4		30		34		—		28		13		41
Interest rate futures and forward commitments		—		8		—		8		—		11		—		11
Other contracts		—		48		—		48		—		43		—		43

Total derivative assets (3) (4)	$	—	$	2,119	$	30	$	2,149	$	—	$	2,840	$	13	$	2,853

Trading account liabilities
U.S. Treasury securities	$	—	$	—	$	—	$	—	$	—	$	97	$	—	$	97
Obligations of states and political subdivisions		—		—		—		—		—		2		—		2
Mortgage-backed securities:
Residential agency		—		—		—		—		—		133		—		133
Commercial agency		—		—		—		—		—		—		5		5
Other securities		—		—		—		—		—		16		2		18
Equity securities		—		—		—		—		1		—		—		1

Total trading account liabilities (5)	$	—	$	—	$	—	$	—	$	1	$	248	$	7	$	256

Derivative liabilities
Interest rate swaps	$	—	$	1,953	$	—	$	1,953	$	—	$	2,416	$	—	$	2,416
Interest rate options		—		4		—		4		—		28		—		28
Interest rate futures and forward commitments		—		22		—		22		—		34		—		34
Other contracts		—		46		—		46		—		36		—		36

Total derivative liabilities (3) (4)	$	—	$	2,025	$	—	$	2,025	$	—	$	2,514	$	—	$	2,514

Nonrecurring fair value measurements
Loans held for sale	$	—	$	31	$	77	$	108	$	—	$	36	$	195	$	231
Foreclosed property, other real estate and equipment		—		70		48		118		—		91		162		253

(1)

All trading account assets at December 31, 2011 were related to Morgan Keegan (see Note 2 for further discussion regarding the sale of Morgan Keegan) with the exception of $178 million of which all were classified as Level 1 in the table. The Morgan Keegan items do not appear in the June 30, 2012 amounts, as the sale was closed during the second quarter of 2012.

(2)	Excludes Federal Reserve Bank and Federal Home Loan Bank stock totaling $480 million and $135 million at June 30, 2012 and $481 million and $219 million December 31, 2011, respectively.

(3)

At June 30, 2012, derivatives include approximately $1.2 billion related to legally enforceable master netting agreements that allow the Company to settle positive and negative positions. Derivatives are also presented excluding cash collateral received of $57 million and cash collateral posted of $881 million with counterparties. At December 31, 2011, derivatives include approximately $1.4 billion related to legally enforceable master netting agreements that allow the Company to settle positive and negative positions. Derivatives are also presented excluding cash collateral received of $55 million and cash collateral posted of $732 million with counterparties.

(4)

Derivative assets and liabilities both include $454 million of interest rate swaps and $23 million of interest rate options at December 31, 2011 related to Morgan Keegan, all of which are classified as Level 2 in the table. These items do not appear in the June 30, 2012 amounts, as they were included with the sale of Morgan Keegan.

(5)	All trading account liabilities are related to Morgan Keegan at December 31, 2011. These items do not appear in the June 30, 2012 amounts as they were included with the sale of Morgan Keegan.


	Three Months Ended June 30, 2012
																												Net change in unrealized gains (losses) in included in earnings related to assets and liabilities held at June 30, 2012
						Total Realized / Unrealized Gains or Losses
	Opening Balance April 1, 2012		Disposition of Morgan Keegan			Included in Earnings			Included in Other Compre- hensive Income (Loss)		Purchases		Sales			Issuances		Settlements			Transfers into Level 3		Transfers out of Level 3			Closing Balance June 30, 2012
	(In millions)
Level 3 Instruments Only
Trading account assets:
Obligations of states and political subdivisions	$	124		(124	)		—			—		—		—			—		—			—		—		$	—	$	—
Commercial agency MBS		104		(104	)		—			—		—		—			—		—			—		—			—		—
Other securities		13		(13	)		—			—		—		—			—		—			—		—			—		—

Total trading account assets (b)	$	241		(241	)		—			—		—		—			—		—			—		—		$	—	$	—

Securities available for sale:
Obligations of states and political subdivisions	$	16		—			—			—		—		(16	)		—		—			—		—		$	—	$	—
Residential non-agency MBS		15		—			—			—		—		—			—		(1	)		—		—			14		—
Other debt securities		3		—			—			—		—		—			—		—			—		(1	)		2		—

Total securities available for sale	$	34		—			—			—		—		(16	)		—		(1	)		—		(1	)	$	16	$	—

Mortgage servicing rights	$	199		—			(34	)(a)		—		14		—			—		—			—		—		$	179	$	(26	)(a)

Trading account liabilities:
Mortgage-backed securities:
Commercial agency	$	42		(42	)		—			—		—		—			—		—			—		—		$	—	$	—
Other securities		10		(10	)		—			—		—		—			—		—			—		—			—		—

Total trading account liabilities (b)	$	52		(52	)		—			—		—		—			—		—			—		—		$	—	$	—

Derivatives, net:
Interest rate options	$	18		—			70			—		—		—			—		(58	)		—		—		$	30	$	30	(a)

Total derivatives, net	$	18		—			70	(a)		—		—		—			—		(58	)		—		—		$	30	$	30	(a)

(a)	Included in mortgage income.

(b)	All amounts related to trading account assets and trading account liabilities are related to Morgan Keegan (see Note 2 for discussion of sale of Morgan Keegan).


	Three Months Ended June 30, 2011
																										Net change in unrealized gains (losses) included in earnings related to assets and liabilities held at June 30, 2011
			Total Realized / Unrealized Gains or Losses
	Opening Balance April 1, 2011		Included in Earnings			Included in Other Compre- hensive Income (Loss)			Purchases			Sales			Issuances		Settlements			Transfers into Level 3		Transfers out of Level 3		Closing Balance June 30, 2011
	(In millions)
Level 3 Instruments Only
Trading account assets (c):
Obligations of states and political subdivisions	$	162		3			—			2			—			—		(19	)		—		—	$	148	$	—
Commercial agency MBS		84		2			—			312			—			—		(337	)		—		—		61		—
Other securities		6		6			—			2,249			—			—		(2,256	)		—		—		5		—

Total trading account assets (d)	$	252		11	(a)		—			2,563			—			—		(2,612	)		—		—	$	214	$	—

Securities available for sale:
Obligations of states and political subdivisions	$	17		—			—			—			—			—		—			—		—	$	17	$	—
Residential non-agency MBS		20		1			(1	)		—			(2	)		—		(1	)		—		—		17		—

Total securities available for sale	$	37		1			(1	)		—			(2	)		—		(1	)		—		—	$	34	$	—

Mortgage servicing rights	$	282		(33	)(b)		—			19			—			—		—			—			$	268	$	(28	)(b)

Trading account liabilities (c):
Mortgage-backed securities:
Commercial agency	$	13		—			—			—			—			—		3			—		—	$	16	$	—
Other securities		12		—			—			(18	)		—			—		11			—		—		5		—

Total trading account liabilities (d)	$	25		—			—			(18	)		—			—		14			—		—	$	21	$

Derivatives, net:
Interest rate options	$	5		25	(b)		—			—			—			—		(25	)		—		—	$	5	$	5	(b)
Interest rate futures and forward commitments		3		—			—			—			—			—		1			—		—		4		—

Total derivatives, net	$	8		25			—			—			—			—		(24	)		—		—	$	9	$	5

(a)	Included in discontinued operations, on a net basis.

(b)	Included in mortgage income.

(c)	Income from trading account assets primarily represents gains/(losses) on disposition, which inherently includes commissions on security transactions during the period.

(d)	All amounts related to trading account assets and trading account liabilities are related to Morgan Keegan (see Note 2 for discussion of sale of Morgan Keegan).


	Six Months Ended June 30, 2012
																													Net change in unrealized gains (losses) included in earnings related to assets and liabilities held at June 30, 2012
			Total Realized / Unrealized Gains or Losses
	Opening Balance January 1, 2012		Included in Earnings			Included in Other Compre- hensive Income (Loss)			Purchases		Sales			Issuances		Settlements			Transfers into Level 3		Transfers out of Level 3			Disposition of Morgan Keegan			Closing Balance June 30, 2012
	(In millions)
Level 3 Instruments Only
Trading account assets: (c)
Obligations of states and political subdivisions	$	139		(3	)		—			4		—			—		(16	)		—		—		$	(124	)		—	$	—
Commercial agency MBS		51		2			—			368		—			—		(317	)		—		—			(104	)		—		—
Other securities		1		4			—			2,248		—			—		(2,240	)		—		—			(13	)		—		—

Total trading account assets (d)	$	191		3	(a)		—			2,620		—			—		(2,573	)		—		—		$	(241	)		—	$	—

Securities available for sale:
Obligations of states and political subdivisions	$	20		—			(2	)		—		(16	)		—		(2	)		—		—		$	—			—	$	—
Residential non-agency MBS		16		—			—			—		—			—		(2	)		—		—			—			14		—
Other debt securities		—		—			—			—		—			—		—			3		(1	)		—			2		—

Total securities available for sale	$	36		—			(2	)		—		(16	)		—		(4	)		3		(1	)	$	—			16	$	—

Mortgage servicing rights	$	182		(31	)(b)		—			28		—			—		—			—		—		$	—			179	$	(17	)(b)

Trading account liabilities: (c)
Mortgage-backed securities:
Commercial agency	$	5		—			—			37		—			—		—			—		—		$	(42	)		—	$	—
Other securities		2		—			—			12		—			—		(4	)		—		—			(10	)		—		—

Total trading account liabilities (d)	$	7		—			—			49		—			—		(4	)		—		—		$	(52	)		—	$	—

Derivatives, net:
Interest rate options	$	13		111			—			—		—			—		(94	)		—		—		$	—			30	$	48	(b)

Total derivatives, net	$	13		111	(b)		—			—		—			—		(94	)		—		—		$	—			30	$	48	(b)

(a)	Included in discontinued operations, on a net basis.

(b)	Included in mortgage income.

(c)	Income from trading account assets primarily represents gains/(losses) on disposition, which inherently includes commissions on security transactions during the period.

(d)	All amounts related to trading account assets and trading account liabilities are related to Morgan Keegan (see Note 2 for discussion of sale of Morgan Keegan).


	Six Months Ended June 30, 2011
																										Net change in unrealized gains (losses) included in earnings related to assets and liabilities held at June 30, 2011
			Total Realized / Unrealized Gains or Losses
	Opening Balance January 1, 2011		Included in Earnings			Included in Other Compre- hensive Income (Loss)			Purchases			Sales			Issuances		Settlements			Transfers into Level 3		Transfers out of Level 3		Closing Balance June 30, 2011
	(In millions)
Level 3 Instruments Only
Trading account assets: (c)
Obligations of states and political subdivisions	$	165		2			—			8			—			—		(27	)		—		—	$	148	$	—
Commercial agency MBS		54		3			—			477			—			—		(474	)		1		—		61		—
Other securities		10		11			—			4,278			—			—		(4,294	)		—		—		5		—

Total trading account assets (d)	$	229		16	(a)		—			4,763			—			—		(4,795	)		1		—	$	214	$	—

Securities available for sale:
Obligations of states and political subdivisions	$	17		—			—			—			—			—		—			—		—	$	17	$	—
Residential non-agency MBS		22		1			(1	)		—			(2	)		—		(3	)		—		—		17		—

Total securities available for sale	$	39		1			(1	)		—			(2	)		—		(3	)		—		—	$	34	$	—

Mortgage servicing rights	$	267		(34	)(b)		—			35			—			—		—			—		—	$	268	$	(23	)(b)

Trading account liabilities: (c)
Mortgage-backed securities:
Commercial agency	$	6		—			—			—			—			—		10			—		—	$	16	$	—
Other securities		4		—			—			(27	)		—			—		28			—		—		5		—

Total trading account liabilities (d)	$	10		—			—			(27	)		—			—		38			—		—	$	21	$	—

Derivatives, net:
Interest rate options	$	3		40			—			—			—			—		(38	)		—		—	$	5	$	5	(b)
Interest rate futures and forward commitments		5		—			—			—			—			—		(1	)		—		—		4		—

Total derivatives, net	$	8		40	(b)		—			—			—			—		(39	)		—		—	$	9	$	5	(b)

(a)	Included in discontinued operations, on a net basis.

(b)	Included in mortgage income.

(c)	Income from trading account assets primarily represents gains/(losses) on disposition, which inherently includes commissions on security transactions during the period.

(d)	All amounts related to trading account assets and trading account liabilities are related to Morgan Keegan (see Note 2 for discussion of sale of Morgan Keegan).

The following table presents the fair value adjustments related to non-recurring fair value measurements:


	Three Months Ended June 30						Six Months Ended June 30
	2012			2011			2012			2011
	(In millions)
Loans held for sale	$	(45	)	$	(198	)	$	(101	)	$	(305	)
Foreclosed property, other real estate and equipment		(19	)		(97	)		(38	)		(137	)


	June 30, 2012
	Level 3 Fair Value at June 30, 2012		Valuation Technique	Unobservable Input(s)	Quantitative Range of Unobservable Inputs and (Weighted-Average)
	(Dollars in millions)
Recurring fair value measurements:

Securities available for sale:

Mortgage-backed securities:
Residential non-agency	$	14	Discounted cash flow	Spread to LIBOR	5.3% - 69.8% (17.3%)
				Weighted-average prepayment speed (CPR; percentage)	8.8% - 32.3% (12.7%)
				Probability of default	0.2% - 1.2% (1.0%)
				Loss severity	40.4% - 100% (49.4%)

Other debt securities	$	2	Comparable Quote	Evaluated quote on same issuer/comparable bond	97.9% - 100% (99.2%)
				Comparability adjustments	2.1% (2.1%)

Mortgage servicing rights (a)	$	179	Discounted cash flow	Weighted-average prepayment speed (CPR; percentage)	5.3% - 30.6% (18.4%)
				Option-adjusted spread (basis points)	9.5 - 32.0 (1,332)
Derivative assets
Interest rate options	$	30	Discounted cash flow	Weighted-average prepayment speed (CPR; percentage)	5.3% - 30.6% (18.4%)
				Option-adjusted spread (basis points)	9.5 - 32.0 (1,332)
				Pull-through	33.3% - 99.8% (75.8%)
Nonrecurring fair value measurements:

Loans held for sale	$	77	Multiple data points, including discount to appraised value of collateral based on recent market activity for sales of similar loans	Appraisal compatability adjustment (discount)	0.0% - 84.0% (44.6%)
Foreclosed property and other real estate	$	48	Discount to appraised value of property based on recent market activity for sales of similar properties	Appraisal compatability adjustment (discount)	4.5% - 93.3% (46.5%)

(a)	See Note 5 for additional disclosures related to assumptions used in the fair value calculation for mortgage servicing rights.


	June 30, 2012						December 31, 2011
	Aggregate Fair Value		Aggregate Unpaid Principal		Aggregate Fair Value Less Aggregate Unpaid Principal		Aggregate Fair Value		Aggregate Unpaid Principal		Aggregate Fair Value Less Aggregate Unpaid Principal
	(In millions)
Mortgage loans held for sale, at fair value	$	950	$	908	$	42	$	844	$	815	$	29


	Mortgage loans held for sale, at fair value
	Three Months Ended June 30				Six Months Ended June 30
	2012		2011		2012		2011
	(In millions)
Net gains resulting from changes in fair value	$	22	$	5	$	12	$	23


	June 30, 2012
	Carrying Amount		Estimated Fair Value (1)		Level 1		Level 2		Level 3
	(In millions)
Financial assets:
Cash and cash equivalents	$	3,766	$	3,766	$	3,766	$	—	$	—
Trading account assets		110		110		110		—		—
Securities available for sale		27,232		27,232		158		27,058		16
Securities held to maturity		13		14		3		11		—
Loans held for sale		1,187		1,187		—		981		206
Loans (excluding leases), net of unearned income and allowance for loan losses (2), (3)		72,427		65,046		—		—		65,046
Other interest-earning assets		901		901		—		901		—
Derivatives, net		124		124		—		94		30
Financial liabilities:
Deposits		95,098		95,204		—		95,204		—
Short-term borrowings		3,306		3,306		—		3,306		—
Long-term borrowings		6,230		6,013		291		—		5,722
Loan commitments and letters of credit		129		640		—		—		640
Indemnification obligation		383		383		—		—		383

(1)

Estimated fair values are consistent with an exit price concept. The assumptions used to estimate the fair values are intended to approximate those that a market participant would use in a hypothetical orderly transaction. In estimating fair value, the Company makes adjustments for interest rates, market liquidity and credit spreads as appropriate.

(2)

The estimated fair value of portfolio loans assumes sale of the loans to a third-party financial investor. Accordingly, the value to the Company if the loans were held to maturity is not reflected in the fair value estimate. In the current whole loan market, financial investors are generally requiring a higher rate of return than the return inherent in loans if held to maturity. The fair value discount at June 30, 2012 was $7.4 billion or 10.2 percent.

(3)	Excluded from this table is the lease carrying amount of $1.5 billion at June 30, 2012.

The carrying amounts and estimated fair values of the Company’s financial instruments as of December 31, 2011 are as follows:


	December 31, 2011
	Carrying Amount		Estimated Fair Value (1)
	(In millions)
Financial assets:
Cash and cash equivalents	$	7,245	$	7,245
Trading account assets		1,266		1,266
Securities available for sale		24,471		24,471
Securities held to maturity		16		17
Loans held for sale		1,193		1,193
Loans (excluding leases), net of unearned income and allowance for loan losses (2), (3)		73,284		65,224
Other interest-earning assets		1,085		1,085
Derivatives, net		339		339
Financial liabilities:
Deposits		95,627		95,757
Short-term borrowings		3,067		3,067
Long-term borrowings		8,110		7,439
Loan commitments and letters of credit		117		756

(1)

(2)

(3)	Excluded from this table is the lease carrying amount of $1.6 billion at December 31, 2011.

- Definition

Tabular disclosure of assets and liabilities by class, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). The disclosures that may be required or desired include: (a) the fair value measurements recorded during the period and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References+ Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References+ Details

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 10

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

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

-Publisher FASB

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- Definition

Tabular disclosure of the fair value measurement of assets and liabilities which includes [financial] instruments measured at fair value that are classified in stockholders' equity. Such assets and liabilities may be measured on a recurring or nonrecurring basis. The disclosures which may be required or desired include: (1) for assets and liabilities measured on a recurring basis, disclosure may include: (a) the fair value measurements at the reporting date; (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (c) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (ii) purchases, sales, issuances, and settlements (net); (iii) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (d) the amount of the total gains or losses for the period in subparagraph (c) (i) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); (e) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period and (2) for assets and liabilities that are measured at fair value on a nonrecurring basis (for example, impaired assets) disclosure may include, in addition to (a) above: (a) the reasons for the fair value measurements recorded; (b) the same as (b) above; (c) for fair value measurements using significant unobservable inputs (Level 3), a description of the inputs and the information used to develop the inputs; and (d) the valuation technique(s) used to measure fair value and a discussion of changes, if any, in the valuation technique(s) used to measure similar assets and/or liabilities in prior periods. Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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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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The entire disclosure for a company's election to apply 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; (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: (i) 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 and (ii) the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (d) 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; (e) 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; (f) for investments that would have been accounted for under the equity method if the entity had not chosen to apply the fair value option, the information required for such investments, if material either individually or in the aggregate; (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) a description of how interest and dividends are measured and where they are reported in the income statement; (c) for loans and other receivables held as assets: (i) the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk and (ii) how the gains or losses attributable to changes in instrument-specific credit risk were determined; (d) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk: (i) 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, (ii) qualitative information about the reasons for those changes, and (iii) 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.

+ References+ Details