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Changes in Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Disclosure of changes in accounting policies, accounting estimates and errors [Abstract] |
Disclosure of Amendments to IFRS 4 |
|  | December 31, 2018
($ billions) | IAS 39 Classification | SPPI |  | Non-SPPI |
Debt securities | AFS |  | 12.9 |  |  | 0.1 |
Mortgages and loans supporting Insurance contract liabilities(1) | Amortized cost |  | 43.8 |  |  | — |
Mortgages and loans not supporting Insurance contract liabilities | Amortized cost |  | 4.4 |  |  | 0.2 |
(1) Because we use CALM to value our insurance contract liabilities, the impact on net income in our Consolidated Statements of Operations of classifying assets supporting those liabilities as SPPI or non-SPPI is not material.

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- Definition The entire disclosure for changes in accounting policies, accounting estimates and errors. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2017-01-01 -Section Accounting policies -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=8&date=2017-03-01&anchor=sect_Accountingpolicies&doctype=Standard -URIDate 2017-03-09 + Details
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