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Derivative Instruments and Hedging Activities (Tables)

9 Months Ended

Sep. 30, 2025

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 September 30, 2025 and December 31, 2024, 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 associated with continuing operations 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

						September 30, 2025																		December 31, 2024
						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						$	62,024					$	12					$	2					$	61,250					$	3					$	13
Cash flow hedges						117,750						153						8						102,550						123						24
Total interest rate contracts						179,774						165						10						163,800						126						37
Foreign exchange contracts:
Fair value hedges						587						0						26						518						0						101
Cash flow hedges						2,654						21						1						2,549						74						0
Net investment hedges						5,415						34						75						4,858						190						0
Total foreign exchange contracts						8,656						55						102						7,925						264						101
Total derivatives designated as accounting hedges						188,430						220						112						171,725						390						138
Derivatives not designated as accounting hedges:
Customer accommodation:
Interest rate contracts						125,615						723						747						108,754						865						1,014
Commodity contracts						42,151						1,057						1,024						34,185						858						814
Foreign exchange and other contracts						6,131						73						65						6,951						80						52
Total customer accommodation						173,897						1,853						1,836						149,890						1,803						1,880
Other interest rate exposures(2)						2,198						17						10						909						14						9
Other contracts						3,399						35						13						3,254						25						5
Total derivatives not designated as accounting hedges						179,494						1,905						1,859						154,053						1,842						1,894
Total derivatives						$	367,924					$	2,125					$	1,971					$	325,778					$	2,232					$	2,032
Less: netting adjustment(3)												(481)						(449)												(1,056)						(304)
Total derivative assets/liabilities												$	1,644					$	1,522											$	1,176					$	1,728

__________

(1)Does not reflect $6 million and $1 million recognized as a net valuation allowance on derivative assets and liabilities for non-performance risk as of September 30, 2025 and December 31, 2024, respectively. This net valuation allowance is included as 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 September 30, 2025 and December 31, 2024.

Table 9.2: Hedged Items in Fair Value Hedging Relationships

						September 30, 2025																		December 31, 2024
						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)						$	8,445					$	107					$	46					$	8,312					$	(38)					$	78
Interest-bearing deposits						(7,181)						30						0						(10,331)						160						0
Securitized debt obligations						(10,732)						139						0						(11,011)						276						0
Senior and subordinated notes						(34,646)						278						(140)						(30,696)						1,069						(225)

__________

(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 $3.8 billion and $3.4 billion as of September 30, 2025 and December 31, 2024, respectively. The amount of the designated hedged items was $2.6 billion and $2.1 billion as of September 30, 2025 and December 31, 2024, respectively. The cumulative basis adjustments associated with these hedges was $36 million and $16 million as of September 30, 2025 and December 31, 2024, 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 September 30, 2025 and December 31, 2024. 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 September 30, 2025
Derivative assets(1)						$	2,125					$	(316)					$	(165)					$	1,644					$	(1)					$	1,643
As of December 31, 2024
Derivative assets(1)						2,232						(202)						(854)						1,176						(22)						1,154

						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 September 30, 2025
Derivative liabilities(1)						$	1,971					$	(316)					$	(133)					$	1,522					$	0					$	1,522
Repurchase agreements(2)						616						0						0						616						(616)						0
As of December 31, 2024
Derivative liabilities(1)						2,032						(202)						(102)						1,728						(53)						1,675
Repurchase agreements(2)						562						0						0						562						(562)						0

__________

(1)We received cash collateral from derivative counterparties totaling $271 million and $1.1 billion as of September 30, 2025 and December 31, 2024, respectively. We also received securities from derivative counterparties with a fair value of approximately $18 million as of December 31, 2024, which we have the ability to re-pledge. We posted $1.8 billion and $1.6 billion of cash collateral as of September 30, 2025 and December 31, 2024, respectively.

(2)Under our customer repurchase agreements, which mature the next business day, we pledged collateral with a fair value of $629 million and $573 million as of September 30, 2025 and December 31, 2024, 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 September 30, 2025 and December 31, 2024. 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 September 30, 2025
Derivative assets(1)						$	2,125					$	(316)					$	(165)					$	1,644					$	(1)					$	1,643
As of December 31, 2024
Derivative assets(1)						2,232						(202)						(854)						1,176						(22)						1,154

						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 September 30, 2025
Derivative liabilities(1)						$	1,971					$	(316)					$	(133)					$	1,522					$	0					$	1,522
Repurchase agreements(2)						616						0						0						616						(616)						0
As of December 31, 2024
Derivative liabilities(1)						2,032						(202)						(102)						1,728						(53)						1,675
Repurchase agreements(2)						562						0						0						562						(562)						0

__________

(1)We received cash collateral from derivative counterparties totaling $271 million and $1.1 billion as of September 30, 2025 and December 31, 2024, respectively. We also received securities from derivative counterparties with a fair value of approximately $18 million as of December 31, 2024, which we have the ability to re-pledge. We posted $1.8 billion and $1.6 billion of cash collateral as of September 30, 2025 and December 31, 2024, respectively.

(2)Under our customer repurchase agreements, which mature the next business day, we pledged collateral with a fair value of $629 million and $573 million as of September 30, 2025 and December 31, 2024, 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 and nine months ended September 30, 2025 and 2024.

Table 9.4: Effects of Fair Value and Cash Flow Hedge Accounting

						Three Months Ended September 30, 2025
						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						$	823					$	15,229					$	711					$	(3,597)					$	(165)					$	(582)					$	294
Fair value hedging relationships:
Interest rate and foreign exchange contracts:
Interest recognized on derivatives						$	15					$	0					$	0					$	(22)					$	(36)					$	(147)					$	0
Gains (losses) recognized on derivatives						(18)						0						0						16						19						103						(2)
Gains (losses) recognized on hedged items(1)						13						0						0						(16)						(20)						(77)						2
Excluded component of fair value hedges(2)						0						0						0						0						0						0						0
Net income (expense) recognized on fair value hedges						$	10					$	0					$	0					$	(22)					$	(37)					$	(121)					$	0
Cash flow hedging relationships:(3)
Interest rate contracts:
Realized gains (losses) reclassified from AOCI into net income						$	(2)					$	(238)					$	0					$	0					$	0					$	0					$	0
Foreign exchange contracts:
Realized gains (losses) reclassified from AOCI into net income(4)						0						0						4						0						0						0						0
Net income (expense) recognized on cash flow hedges						$	(2)					$	(238)					$	4					$	0					$	0					$	0					$	0

						Nine Months Ended September 30, 2025
						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						$	2,377					$	37,835					$	1,797					$	(9,432)					$	(505)					$	(1,622)					$	910
Fair value hedging relationships:
Interest rate and foreign exchange contracts:
Interest recognized on derivatives						$	69					$	0					$	0					$	(87)					$	(122)					$	(441)					$	0
Gains (losses) recognized on derivatives						(178)						0						0						131						136						887						70
Gains (losses) recognized on hedged items(1)						145						0						0						(131)						(137)						(801)						(70)
Excluded component of fair value hedges(2)						0						0						0						0						0						(1)						0
Net income (expense) recognized on fair value hedges						$	36					$	0					$	0					$	(87)					$	(123)					$	(356)					$	0
Cash flow hedging relationships:(3)
Interest rate contracts:
Realized gains (losses) reclassified from AOCI into net income						$	(2)					$	(716)					$	0					$	0					$	0					$	0					$	0
Foreign exchange contracts:
Realized gains (losses) reclassified from AOCI into net income(4)						0						0						9						0						0						0						1
Net income (expense) recognized on cash flow hedges						$	(2)					$	(716)					$	9					$	0					$	0					$	0					$	1

						Three Months Ended September 30, 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						$	733					$	10,547					$	580					$	(2,945)					$	(234)					$	(596)					$	244
Fair value hedging relationships:
Interest rate and foreign exchange contracts:
Interest recognized on derivatives						$	39					$	0					$	0					$	(73)					$	(102)					$	(248)					$	0
Gains (losses) recognized on derivatives						(144)						0						0						247						210						1,010						21
Gains (losses) recognized on hedged items(1)						128						0						0						(246)						(210)						(973)						(21)
Excluded component of fair value hedges(2)						0						0						0						0						0						0						0
Net income (expense) recognized on fair value hedges						$	23					$	0					$	0					$	(72)					$	(102)					$	(211)					$	0
Cash flow hedging relationships:(3)
Interest rate contracts:
Realized gains reclassified from AOCI into net income						$	0					$	(314)					$	0					$	0					$	0					$	0					$	0
Foreign exchange contracts:
Realized gains (losses) reclassified from AOCI into net income(4)						0						0						2						0						0						0						1
Net income (expense) recognized on cash flow hedges						$	0					$	(314)					$	2					$	0					$	0					$	0					$	1

						Nine Months Ended September 30, 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						$	2,120					$	30,460					$	1,737					$	(8,631)					$	(753)					$	(1,793)					$	803
Fair value hedging relationships:
Interest rate and foreign exchange contracts:
Interest recognized on derivatives						$	125					$	0					$	0					$	(277)					$	(339)					$	(771)					$	0
Gains (losses) recognized on derivatives						(137)						0						0						213						261						742						(18)
Gains (losses) recognized on hedged items(1)						86						0						0						(213)						(261)						(627)						18
Excluded component of fair value hedges(2)						0						0						0						0						0						7						0
Net income (expense) recognized on fair value hedges						$	74					$	0					$	0					$	(277)					$	(339)					$	(649)					$	0
Cash flow hedging relationships:(3)
Interest rate contracts:
Realized gains reclassified from AOCI into net income						$	0					$	(936)					$	0					$	0					$	0					$	0					$	0
Foreign exchange contracts:
Realized gains (losses) reclassified from AOCI into net income(4)						0						0						7						0						0						0						1
Net income (expense) recognized on cash flow hedges						$	0					$	(936)					$	7					$	0					$	0					$	0					$	1

__________

(1)Includes amortization benefit of $23 million and $49 million for the three and nine months ended September 30, 2025, respectively, and amortization benefit of $21 million and $62 million for the three and nine months ended September 30, 2024, 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 $83 million and loss of $63 million for the three and nine months ended September 30, 2025, respectively, and loss of $56 million and $1 million for the three and nine months ended September 30, 2024, 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 and nine months ended September 30, 2025 and 2024. 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 September 30,												Nine Months Ended September 30,
(Dollars in millions)						2025						2024						2025						2024
Gains (losses) recognized in other non-interest income:
Customer accommodation:
Interest rate contracts						$	9					$	3					$	29					$	20
Commodity contracts						9						5						21						13
Foreign exchange and other contracts						11						3						20						15
Total customer accommodation						29						11						70						48
Other interest rate exposures						23						48						102						206
Other contracts						(19)						(31)						(29)						(51)
Total						$	33					$	28					$	143					$	203

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