XML 46 R34.htm IDEA: XBRL DOCUMENT
v3.25.3

Other assets (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Other Assets [Abstract] |
Summary of Other Assets Presented on the Consolidated Balance Sheet | The following table provides the components of other assets presented on the consolidated balance sheet.
Other assets | Sept. 30, 2025 | Dec. 31, 2024 |
(in millions) |
Corporate/bank-owned life insurance | $ | 5,606 |  | $ | 5,552 |  |
Accounts receivable (a) | 5,183 |  | 4,931 |  |
Fails to deliver | 3,406 |  | 1,292 |  |
Tax credit investments | 2,888 |  | 2,821 |  |
Software | 2,700 |  | 2,676 |  |
Prepaid pension assets | 2,350 |  | 2,035 |  |
Equity method investments | 928 |  | 852 |  |
Prepaid expense | 833 |  | 736 |  |
Assets of consolidated investment management funds | 826 |  | 891 |  |
Other equity investments (b) | 747 |  | 679 |  |
Federal Reserve Bank stock | 489 |  | 478 |  |
Income taxes receivable | 444 |  | 255 |  |
Cash collateral receivable on derivative transactions | 385 |  | 292 |  |
Fair value of hedging derivatives | 328 |  | 781 |  |
Seed capital (c) | 195 |  | 196 |  |
Other (d) | 1,033 |  | 1,223 |  |
Total other assets | $ | 28,341 |  | $ | 25,690 |  |
(a) Includes receivables for securities sold or matured that have not yet settled. (b) Includes strategic equity, private equity and other investments. (c) Includes investments in BNY funds that hedge deferred incentive awards. (d) At Sept. 30, 2025 and Dec. 31, 2024, other assets include $57 million and $57 million, respectively, of Federal Home Loan Bank stock, at cost.
Equity Securities without Readily Determinable Fair Value | The following table presents the adjustments on the non-readily marketable equity securities.
Adjustments on non-readily marketable equity securities | Life-to- date
(in millions) | 3Q25 | 2Q25 | 3Q24 | YTD25 | YTD24
Upward adjustments | $ | 2 |  | $ | 18 |  | $ | — |  | $ | 32 |  | $ | 1 |  | $ | 368 |
Downward adjustments | — |  | (1) |  | — |  | (1) |  | — |  | (56) |
Net adjustments | $ | 2 |  | $ | 17 |  | $ | — |  | $ | 31 |  | $ | 1 |  | $ | 312 |
Summary of Investments Valued Using NAV | The table below presents information on our investments valued using NAV.
Investments valued using NAV | Sept. 30, 2025 |  |  |  | Dec. 31, 2024 |  |
(in millions) | Fair value | Unfunded commitments |  |  |  | Fair value | Unfunded commitments |  |
Seed capital (a) | $ | 7 |  |  | $ | — |  |  |  |  | $ | 7 |  |  | $ | — |  |  |
Private equity investments (b) | 138 |  |  | 82 |  |  |  |  | 137 |  |  | 59 |  |  |
Other | 9 |  |  | — |  |  |  |  | 8 |  |  | — |  |  |
Total | $ | 154 |  |  | $ | 82 |  |  |  |  | $ | 152 |  |  | $ | 59 |  |  |
(a) Seed capital investments at Sept. 30, 2025 are generally redeemable on request. Distributions are received as the underlying investments in the funds, which have redemption notice periods of up to seven days, are liquidated. (b) Private equity investments primarily include Volcker Rule-compliant investments in SBICs that invest in various sectors of the economy. Private equity investments do not have redemption rights. Distributions from such investments will be received as the underlying investments in the private equity investments, which have a life of 10 years, are liquidated.

X
- Definition Tabular disclosure of investment in equity security without readily determinable fair value. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 321 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479536/321-10-50-3 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 321 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479536/321-10-50-3 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 321 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479536/321-10-50-3 + Details
Name: | us-gaap_EquitySecuritiesWithoutReadilyDeterminableFairValueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of investments in certain entities that calculate net asset value per share or equivalent measured at fair value on a recurring or nonrecurring basis. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 107 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-107 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 35 -Paragraph 54B -Publisher FASB -URI https://asc.fasb.org/1943274/2147482134/820-10-35-54B Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-8 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A + Details
Name: | us-gaap_FairValueInvestmentsEntitiesThatCalculateNetAssetValuePerShareTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OtherAssetsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amounts of other assets. This disclosure includes other current assets and other noncurrent assets. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration