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Derivative Instruments and Hedging Activities (Tables) | 3 Months Ended
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Mar. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Schedule of Derivative Assets and Liabilities at Fair Value | The following table summarizes the notional amounts and fair values of our derivative instruments as of March 31, 2024 and December 31, 2023, which are segregated by derivatives that are designated as accounting hedges and those that are not, and are further segregated by type of contract within those two categories. The total derivative assets and liabilities are adjusted on an aggregate basis to take into consideration the effects of legally enforceable master netting agreements and any associated cash collateral received or pledged. Derivative assets and liabilities are included in other assets and other liabilities, respectively, on our consolidated balance sheets, and their related gains or losses are included in operating activities as changes in other assets and other liabilities in the consolidated statements of cash flows. Table 9.1: Derivative Assets and Liabilities at Fair Value
|  | March 31, 2024 |  | December 31, 2023
|  | Notional or Contractual Amount |  | Derivative(1) |  | Notional or Contractual Amount |  | Derivative(1)
(Dollars in millions) |  | Assets |  | Liabilities |  | Assets |  | Liabilities
Derivatives designated as accounting hedges: |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |
Fair value hedges |  | $ | 69,607 |  |  | $ | 4 |  |  | $ | 26 |  |  | $ | 68,987 |  |  | $ | 18 |  |  | $ | 26 |
Cash flow hedges |  | 79,300 |  |  | 134 |  |  | 20 |  |  | 70,350 |  |  | 216 |  |  | 23 |
Total interest rate contracts |  | 148,907 |  |  | 138 |  |  | 46 |  |  | 139,337 |  |  | 234 |  |  | 49 |
Foreign exchange contracts: |  |  |  |  |  |  |  |  |  |  |  |
Fair value hedges |  | 1,349 |  |  | 0 |  |  | 135 |  |  | 1,380 |  |  | 0 |  |  | 113 |
Cash flow hedges |  | 2,431 |  |  | 11 |  |  | 1 |  |  | 2,488 |  |  | 0 |  |  | 66 |
Net investment hedges |  | 4,814 |  |  | 18 |  |  | 41 |  |  | 4,870 |  |  | 1 |  |  | 89 |
Total foreign exchange contracts |  | 8,594 |  |  | 29 |  |  | 177 |  |  | 8,738 |  |  | 1 |  |  | 268 |
Total derivatives designated as accounting hedges |  | 157,501 |  |  | 167 |  |  | 223 |  |  | 148,075 |  |  | 235 |  |  | 317 |
Derivatives not designated as accounting hedges: |  |  |  |  |  |  |  |  |  |  |  |
Customer accommodation: |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  | 101,903 |  |  | 1,224 |  |  | 1,474 |  |  | 103,489 |  |  | 1,188 |  |  | 1,382 |
Commodity contracts |  | 34,638 |  |  | 1,174 |  |  | 1,172 |  |  | 33,495 |  |  | 1,161 |  |  | 1,147 |
Foreign exchange and other contracts |  | 5,108 |  |  | 43 |  |  | 28 |  |  | 5,153 |  |  | 50 |  |  | 47 |
Total customer accommodation |  | 141,649 |  |  | 2,441 |  |  | 2,674 |  |  | 142,137 |  |  | 2,399 |  |  | 2,576 |
Other interest rate exposures(2) |  | 1,878 |  |  | 21 |  |  | 30 |  |  | 872 |  |  | 21 |  |  | 31 |
Other contracts |  | 3,074 |  |  | 20 |  |  | 7 |  |  | 2,955 |  |  | 20 |  |  | 8 |
Total derivatives not designated as accounting hedges |  | 146,601 |  |  | 2,482 |  |  | 2,711 |  |  | 145,964 |  |  | 2,440 |  |  | 2,615 |
Total derivatives |  | $ | 304,102 |  |  | $ | 2,649 |  |  | $ | 2,934 |  |  | $ | 294,039 |  |  | $ | 2,675 |  |  | $ | 2,932 |
Less: netting adjustment(3) |  | (1,050) |  |  | (440) |  |  |  |  | (1,005) |  |  | (597) |
Total derivative assets/liabilities |  | $ | 1,599 |  |  | $ | 2,494 |  |  |  |  | $ | 1,670 |  |  | $ | 2,335 |
__________ (1)Does not reflect $1 million and $2 million recognized as a net valuation allowance on derivative assets and liabilities for non-performance risk as of March 31, 2024 and December 31, 2023, respectively. Non-performance risk is included in derivative assets and liabilities, which are part of other assets and other liabilities on the consolidated balance sheets, and is offset through non-interest income in the consolidated statements of income. (2)Other interest rate exposures include commercial mortgage-related derivatives and interest rate swaps. (3)Represents balance sheet netting of derivative assets and liabilities, and related payables and receivables for cash collateral held or placed with the same counterparty.
Hedged Item in Fair Value Hedging Relationship | The following table summarizes the carrying value of our hedged assets and liabilities in fair value hedges and the associated cumulative basis adjustments included in those carrying values, excluding basis adjustments related to foreign currency risk, as of March 31, 2024 and December 31, 2023. Table 9.2: Hedged Items in Fair Value Hedging Relationships
|  | March 31, 2024 |  | December 31, 2023
|  | Carrying Amount Assets/(Liabilities) |  | Cumulative Amount of Basis Adjustments Included in the Carrying Amount |  | Carrying Amount Assets/(Liabilities) |  | Cumulative Amount of Basis Adjustments Included in the Carrying Amount
(Dollars in millions) |  |  | Total Assets/(Liabilities) |  | Discontinued-Hedging Relationships |  |  | Total Assets/(Liabilities) |  | Discontinued-Hedging Relationships
Line item on our consolidated balance sheets in which the hedged item is included: |  |  |  |  |  |  |  |  |  |  |  |
Investment securities available for sale(1)(2) |  | $ | 6,022 |  |  | $ | (48) |  |  | $ | 109 |  |  | $ | 6,108 |  | $ | (8) |  | $ | 126
Interest-bearing deposits |  | (16,991) |  |  | 348 |  |  | 0 |  |  | (17,374) |  | 277 |  | 0
Securitized debt obligations |  | (13,358) |  |  | 523 |  |  | 0 |  |  | (13,375) |  | 503 |  | 0
Senior and subordinated notes |  | (31,758) |  |  | 1,325 |  |  | (332) |  |  | (30,899) |  | 971 |  | (372)
__________ (1)These amounts include the amortized cost basis of our investment securities designated in hedging relationships for which the hedged item is the last layer expected to be remaining at the end of the hedging relationship. The amortized cost basis of this portfolio was $1.9 billion and $2.2 billion as of March 31, 2024 and December 31, 2023, respectively. The amount of the designated hedged items was $1.3 billion and $1.5 billion as of March 31, 2024 and December 31, 2023, respectively. The cumulative basis adjustments associated with these hedges was $10 million and $33 million as of March 31, 2024 and December 31, 2023, respectively. (2)Carrying value represents amortized cost.
Offsetting Assets | The following table presents the gross and net fair values of our derivative assets, derivative liabilities, resale and repurchase agreements and the related offsetting amounts permitted under U.S. GAAP as of March 31, 2024 and December 31, 2023. The table also includes cash and non-cash collateral received or pledged in accordance with such arrangements. The amount of collateral presented, however, is limited to the amount of the related net derivative fair values or outstanding balances; therefore, instances of over-collateralization are excluded. Table 9.3: Offsetting of Financial Assets and Financial Liabilities
|  | Gross Amounts |  | Gross Amounts Offset in the Balance Sheet |  | Net Amounts as Recognized |  | Securities Collateral Held Under Master Netting Agreements |  | Net Exposure
(Dollars in millions) |  |  | Financial Instruments |  | Cash Collateral Received |  |  |
As of March 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Derivative assets(1) |  | $ | 2,649 |  |  | $ | (268) |  |  | $ | (782) |  |  | $ | 1,599 |  |  | $ | (19) |  |  | $ | 1,580 |
As of December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Derivative assets(1) |  | 2,675 |  |  | (433) |  |  | (572) |  |  | 1,670 |  |  | (22) |  |  | 1,648 |
|  | Gross Amounts |  | Gross Amounts Offset in the Balance Sheet |  | Net Amounts as Recognized |  | Securities Collateral Pledged Under Master Netting Agreements |  | Net Exposure
(Dollars in millions) |  |  | Financial Instruments |  | Cash Collateral Pledged |  |  |
As of March 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities(1) |  | $ | 2,934 |  |  | $ | (268) |  |  | $ | (172) |  |  | $ | 2,494 |  |  | $ | (24) |  |  | $ | 2,470 |
Repurchase agreements(2) |  | 568 |  |  | 0 |  |  | 0 |  |  | 568 |  |  | (568) |  |  | 0 |
As of December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities(1) |  | 2,932 |  |  | (433) |  |  | (164) |  |  | 2,335 |  |  | (13) |  |  | 2,322 |
Repurchase agreements(2) |  | 538 |  |  | 0 |  |  | 0 |  |  | 538 |  |  | (538) |  |  | 0 |
__________ (1)We received cash collateral from derivative counterparties totaling $1.1 billion and $858 million as of March 31, 2024 and December 31, 2023, respectively. We also received securities from derivative counterparties with a fair value of approximately $13 million and $16 million as of March 31, 2024 and December 31, 2023, respectively, which we have the ability to re-pledge. We posted $1.6 billion and $1.7 billion of cash collateral as of March 31, 2024 and December 31, 2023, respectively. (2)Under our customer repurchase agreements, which mature the next business day, we pledged collateral with a fair value of $579 million and $549 million as of March 31, 2024 and December 31, 2023, respectively, primarily consisting of agency RMBS securities.
Offsetting Liabilities | The following table presents the gross and net fair values of our derivative assets, derivative liabilities, resale and repurchase agreements and the related offsetting amounts permitted under U.S. GAAP as of March 31, 2024 and December 31, 2023. The table also includes cash and non-cash collateral received or pledged in accordance with such arrangements. The amount of collateral presented, however, is limited to the amount of the related net derivative fair values or outstanding balances; therefore, instances of over-collateralization are excluded. Table 9.3: Offsetting of Financial Assets and Financial Liabilities
|  | Gross Amounts |  | Gross Amounts Offset in the Balance Sheet |  | Net Amounts as Recognized |  | Securities Collateral Held Under Master Netting Agreements |  | Net Exposure
(Dollars in millions) |  |  | Financial Instruments |  | Cash Collateral Received |  |  |
As of March 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Derivative assets(1) |  | $ | 2,649 |  |  | $ | (268) |  |  | $ | (782) |  |  | $ | 1,599 |  |  | $ | (19) |  |  | $ | 1,580 |
As of December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Derivative assets(1) |  | 2,675 |  |  | (433) |  |  | (572) |  |  | 1,670 |  |  | (22) |  |  | 1,648 |
|  | Gross Amounts |  | Gross Amounts Offset in the Balance Sheet |  | Net Amounts as Recognized |  | Securities Collateral Pledged Under Master Netting Agreements |  | Net Exposure
(Dollars in millions) |  |  | Financial Instruments |  | Cash Collateral Pledged |  |  |
As of March 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities(1) |  | $ | 2,934 |  |  | $ | (268) |  |  | $ | (172) |  |  | $ | 2,494 |  |  | $ | (24) |  |  | $ | 2,470 |
Repurchase agreements(2) |  | 568 |  |  | 0 |  |  | 0 |  |  | 568 |  |  | (568) |  |  | 0 |
As of December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities(1) |  | 2,932 |  |  | (433) |  |  | (164) |  |  | 2,335 |  |  | (13) |  |  | 2,322 |
Repurchase agreements(2) |  | 538 |  |  | 0 |  |  | 0 |  |  | 538 |  |  | (538) |  |  | 0 |
__________ (1)We received cash collateral from derivative counterparties totaling $1.1 billion and $858 million as of March 31, 2024 and December 31, 2023, respectively. We also received securities from derivative counterparties with a fair value of approximately $13 million and $16 million as of March 31, 2024 and December 31, 2023, respectively, which we have the ability to re-pledge. We posted $1.6 billion and $1.7 billion of cash collateral as of March 31, 2024 and December 31, 2023, respectively. (2)Under our customer repurchase agreements, which mature the next business day, we pledged collateral with a fair value of $579 million and $549 million as of March 31, 2024 and December 31, 2023, respectively, primarily consisting of agency RMBS securities.
Effects of Fair Value and Cash Flow Hedge Accounting | The net gains (losses) recognized in our consolidated statements of income related to derivatives in fair value and cash flow hedging relationships are presented below for the three months ended March 31, 2024 and 2023. Table 9.4: Effects of Fair Value and Cash Flow Hedge Accounting
|  | Three Months Ended March 31, 2024
|  | Net Interest Income |  | Non-Interest Income
(Dollars in millions) |  | Investment Securities |  | Loans, Including Loans Held for Sale |  | Other |  | Interest-bearing Deposits |  | Securitized Debt Obligations |  | Senior and Subordinated Notes |  | Other
Total amounts presented in our consolidated statements of income |  | $ | 687 |  |  | $ | 9,920 |  |  | $ | 570 |  |  | $ | (2,812) |  |  | $ | (261) |  |  | $ | (606) |  |  | $ | 307 |
Fair value hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate and foreign exchange contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest recognized on derivatives |  | $ | 45 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | (107) |  |  | $ | (118) |  |  | $ | (267) |  |  | $ | 0 |
Gains (losses) recognized on derivatives |  | 21 |  |  | 0 |  |  | 0 |  |  | (71) |  |  | (19) |  |  | (316) |  |  | (31) |
Gains (losses) recognized on hedged items(1) |  | (39) |  |  | 0 |  |  | 0 |  |  | 71 |  |  | 19 |  |  | 356 |  |  | 31 |
Excluded component of fair value hedges(2) |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | (1) |  |  | 0 |
Net income (expense) recognized on fair value hedges |  | $ | 27 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | (107) |  |  | $ | (118) |  |  | $ | (228) |  |  | $ | 0 |
Cash flow hedging relationships:(3) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Realized gains (losses) reclassified from AOCI into net income |  | $ | 0 |  |  | $ | (309) |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
Foreign exchange contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Realized gains (losses) reclassified from AOCI into net income(4) |  | 0 |  |  | 0 |  |  | 2 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |
Net income (expense) recognized on cash flow hedges |  | $ | 0 |  |  | $ | (309) |  |  | $ | 2 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
|  | Three Months Ended March 31, 2023
|  | Net Interest Income |  | Non-Interest Income
(Dollars in millions) |  | Investment Securities |  | Loans, Including Loans Held for Sale |  | Other |  | Interest-bearing Deposits |  | Securitized Debt Obligations |  | Senior and Subordinated Notes |  | Other
Total amounts presented in our consolidated statements of income |  | $ | 615 |  |  | $ | 8,723 |  |  | $ | 416 |  |  | $ | (1,856) |  |  | $ | (211) |  |  | $ | (489) |  |  | $ | 199 |
Fair value hedging relationships: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate and foreign exchange contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest recognized on derivatives |  | $ | 33 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | (78) |  |  | $ | (84) |  |  | $ | (220) |  |  | $ | 0 |
Gains (losses) recognized on derivatives |  | (49) |  |  | 0 |  |  | 0 |  |  | 178 |  |  | 148 |  |  | 387 |  |  | 17 |
Gains (losses) recognized on hedged items(1) |  | 31 |  |  | 0 |  |  | 0 |  |  | (180) |  |  | (149) |  |  | (355) |  |  | (17) |
Excluded component of fair value hedges(2) |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | (1) |  |  | 0 |
Net income (expense) recognized on fair value hedges |  | $ | 15 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | (80) |  |  | $ | (85) |  |  | $ | (189) |  |  | $ | 0 |
Cash flow hedging relationships:(3) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Realized gains (losses) reclassified from AOCI into net income |  | $ | 0 |  |  | $ | (262) |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
Foreign exchange contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Realized gains (losses) reclassified from AOCI into net income(4) |  | 0 |  |  | 0 |  |  | 3 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |
Net income (expense) recognized on cash flow hedges |  | $ | 0 |  |  | $ | (262) |  |  | $ | 3 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
_________ (1)Includes amortization benefit of $23 million and $15 million for the three months ended March 31, 2024 and 2023, respectively, related to basis adjustments on discontinued hedges. (2)Changes in fair values of cross-currency swaps attributable to changes in cross-currency basis spreads are excluded from the assessment of hedge effectiveness and recorded in other comprehensive income (“OCI”). The initial value of the excluded component is recognized in earnings over the life of the swap under the amortization approach. (3)See “Note 10—Stockholders’ Equity” for the effects of cash flow and net investment hedges on AOCI and amounts reclassified to net income, net of tax. (4)We recognized a gain of $73 million and loss of $8 million for the three months ended March 31, 2024 and 2023, respectively, on foreign exchange contracts reclassified from AOCI. These amounts were largely offset by the foreign currency transaction gains (losses) on our foreign currency denominated intercompany funding included in other non-interest income on our consolidated statements of income.
Gains (Losses) on Free-Standing Derivatives | The net impacts to our consolidated statements of income related to free-standing derivatives are presented below for the three months ended March 31, 2024 and 2023. These gains or losses are recognized in other non-interest income on our consolidated statements of income. Table 9.5: Gains (Losses) on Free-Standing Derivatives
|  |  |  | Three Months Ended March 31, |  |
(Dollars in millions) |  |  |  |  |  | 2024 |  | 2023 |  |
Gains (losses) recognized in other non-interest income: |  |  |  |  |  |  |  |  |  |
Customer accommodation: |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  | $ | 7 |  |  | $ | 8 |  |  |
Commodity contracts |  |  |  |  |  | 4 |  |  | 8 |  |  |
Foreign exchange and other contracts |  |  |  |  |  | 6 |  |  | 3 |  |  |
Total customer accommodation |  |  |  |  |  | 17 |  |  | 19 |  |  |
Other interest rate exposures |  |  |  |  |  | 68 |  |  | 52 |  |  |
Other contracts |  |  |  |  |  | (11) |  |  | (5) |  |  |
Total |  |  |  |  |  | $ | 74 |  |  | $ | 66 |  |  |

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