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Share-Based Compensation Plans (Tables) | 9 Months Ended
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Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Share-based compensation expense recognized in continuing operations | The following table summarizes share-based compensation expense recognized in the Condensed Consolidated Statements of Income in Compensation and benefits (in millions):
| Three months ended September 30, |  | Nine months ended September 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Restricted share units ("RSUs") | $ | 41 |  |  | $ | 40 |  |  | $ | 144 |  |  | $ | 135 |
Performance share awards ("PSAs") | 29 |  |  | 28 |  |  | 96 |  |  | 66 |
Share options | — |  |  | — |  |  | — |  |  | 1 |
Employee share purchase plans | 2 |  |  | 2 |  |  | 7 |  |  | 5 |
Total share-based compensation expense | $ | 72 |  |  | $ | 70 |  |  | $ | 247 |  |  | $ | 207 |
Restricted share unit activity | A summary of the status of the Company's RSUs is as follows (shares in thousands):
| Nine months ended September 30,
| 2014 |  | 2013
| Shares |  | Fair Value (1) |  | Shares |  | Fair Value (1)
Non-vested at beginning of period | 9,759 |  |  | $ | 51 |  |  | 10,432 |  |  | $ | 44 |
Granted | 2,675 |  |  | 84 |  |  | 3,598 |  |  | 62 |
Vested | (3,561 | ) |  | 49 |  |  | (3,618 | ) |  | 44 |
Forfeited | (385 | ) |  | 56 |  |  | (308 | ) |  | 47 |
Non-vested at end of period | 8,488 |  |  | 63 |  |  | 10,104 |  |  | 51 |
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(1) | Represents per share weighted average fair value of award at date of grant.
Performance-based plans | Information as of September 30, 2014 regarding the Company's target PSAs granted and shares that would be issued at current performance levels for PSAs granted during the nine months ended September 30, 2014 and the years ended December 31, 2013 and 2012, respectively, is as follows (shares in thousands, dollars in millions, except fair value):
| As of September 30, 2014 |  | As of December 31, 2013 |  | As of December 31, 2012
Target PSAs granted | 816 |  |  | 1,135 |  |  | 1,369 |
Fair value (1) | $ | 81 |  |  | $ | 58 |  |  | $ | 47 |
Number of shares that would be issued based on current performance levels | 804 |  |  | 2,211 |  |  | 2,656 |
Unamortized expense, based on current performance levels | $ | 52 |  |  | $ | 57 |  |  | $ | 11 |
______________________________________________
(1) | Represents per share weighted average fair value of award at date of grant.
Share options and related information | A summary of the status of the Company's share options and related information is as follows (shares in thousands):
| Nine months ended September 30,
| 2014 |  | 2013
| Shares |  | Weighted- Average Exercise Price |  | Shares |  | Weighted- Average Exercise Price
Beginning outstanding | 3,462 |  |  | $ | 32 |  |  | 5,611 |  |  | $ | 32 |
Granted | — |  |  | — |  |  | — |  |  | — |
Exercised | (953 | ) |  | 32 |  |  | (1,694 | ) |  | 32 |
Forfeited and expired | (6 | ) |  | 37 |  |  | (29 | ) |  | 34 |
Outstanding at end of period | 2,503 |  |  | 32 |  |  | 3,888 |  |  | 32 |
Exercisable at end of period | 2,464 |  |  | 32 |  |  | 3,681 |  |  | 32 |
Other information related to the company's share options | Other information related to the Company's share options is as follows (in millions):
| Three months ended September 30, |  | Nine months ended September 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Aggregate intrinsic value of stock options exercised | $ | 6 |  |  | $ | 14 |  |  | $ | 51 |  |  | $ | 53 |
Cash received from the exercise of stock options | 3 |  |  | 14 |  |  | 30 |  |  | 55 |
Tax benefit realized from the exercise of stock options | 2 |  |  | 3 |  |  | 14 |  |  | 10 |

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- Definition Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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