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Changes in Accounting Policies (Tables)

12 Months Ended

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

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- Definition

Disclosure of changes in accounting policies, accounting estimates and errors [Abstract]

+ References

No definition available.

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