XML 37 R24.htm IDEA: XBRL DOCUMENT
v3.25.1

Accumulated Other Comprehensive Income | 3 Months Ended
--- | ---
Mar. 31, 2025
Equity [Abstract] |
Accumulated Other Comprehensive Income | Accumulated Other Comprehensive Income The tables below present the activity of the components of OCI and AOCI for the three months ended:
| Total OCI | Total AOCI
March 31, 2025 ($ in millions) | Pre-tax Activity | Tax Effect | Net Activity | Beginning Balance | Net Activity | Ending Balance
Unrealized holding gains on available-for-sale debt securities arising during period | $ | 633 |  | (152) |  | 481 |  |  |  |
Reclassification adjustment for net gains on available-for-sale debt securities included in net income | — |  | — |  | — |  |  |  |
Net unrealized losses on available-for-sale debt securities | 633 |  | (152) |  | 481 |  | (3,280) |  | 481 |  | (2,799) |
Amortization of unrealized losses on available-for-sale debt securities transferred to held-to-maturity securities included in net income | 32 |  | (7) |  | 25 |  |  |  |
Net unrealized losses on available-for-sale debt securities transferred to held-to-maturity securities | 32 |  | (7) |  | 25 |  | (684) |  | 25 |  | (659) |
Unrealized holding gains on cash flow hedge derivatives arising during period | 253 |  | (60) |  | 193 |  |  |  |
Reclassification adjustment for net losses on cash flow hedge derivatives included in net income | 56 |  | (14) |  | 42 |  |  |  |
Net unrealized losses on cash flow hedge derivatives | 309 |  | (74) |  | 235 |  | (654) |  | 235 |  | (419) |
Defined benefit pension plans, net | — |  | — |  | — |  | (16) |  | — |  | (16) |
Other | — |  | — |  | — |  | (2) |  | — |  | (2) |
Total | $ | 974 |  | (233) |  | 741 |  | (4,636) |  | 741 |  | (3,895) |
| Total OCI | Total AOCI
March 31, 2024 ($ in millions) | Pre-tax Activity | Tax Effect | Net Activity | Beginning Balance | Net Activity | Ending Balance
Unrealized holding losses on available-for-sale debt securities arising during period | $ | (236) |  | 54 |  | (182) |  |  |  |
Unrealized losses on available-for-sale debt securities transferred to held-to-maturity securities | 994 |  | (209) |  | 785 |  |  |  |
Reclassification adjustment for net losses on available-for-sale debt securities included in net income | 3 |  | — |  | 3 |  |  |  |
Net unrealized losses on available-for-sale debt securities | 761 |  | (155) |  | 606 |  | (4,094) |  | 606 |  | (3,488) |
Unrealized losses on available-for-sale debt securities transferred to held-to-maturity securities | (994) |  | 209 |  | (785) |  |  |  |
Amortization of unrealized losses on available-for-sale debt securities transferred to held-to-maturity securities included in net income | 32 |  | (7) |  | 25 |  |  |  |
Net unrealized losses on available-for-sale debt securities transferred to held-to-maturity securities | (962) |  | 202 |  | (760) |  | — |  | (760) |  | (760) |
Unrealized holding losses on cash flow hedge derivatives arising during period | (413) |  | 97 |  | (316) |  |  |  |
Reclassification adjustment for net losses on cash flow hedge derivatives included in net income | 89 |  | (20) |  | 69 |  |  |  |
Net unrealized losses on cash flow hedge derivatives | (324) |  | 77 |  | (247) |  | (372) |  | (247) |  | (619) |
Defined benefit pension plans, net | — |  | — |  | — |  | (17) |  | — |  | (17) |
Other | — |  | — |  | — |  | (4) |  | — |  | (4) |
Total | $ | (525) |  | 124 |  | (401) |  | (4,487) |  | (401) |  | (4,888) |
The table below presents reclassifications out of AOCI:
| Condensed Consolidated Statements of Income Caption | For the three months ended March 31,
($ in millions) | 2025 | 2024
Net unrealized losses on available-for-sale debt securities:(a) |  |  |
Net losses included in net income | Securities (losses) gains, net | $ | — |  | (3) |
| Income before income taxes | — |  | (3) |
| Applicable income tax expense | — |  | — |
| Net income | — |  | (3) |
Net unrealized losses on available-for-sale debt securities transferred to held-to-maturity securities:(a) |  |  |
Net losses included in net income | Interest on securities | (32) |  | (32) |
| Income before income taxes | (32) |  | (32) |
| Applicable income tax expense | 7 |  | 7 |
| Net income | (25) |  | (25) |
Net unrealized losses on cash flow hedge derivatives:(a) |  |  |
Interest rate contracts related to C&I, commercial mortgage and commercial construction loans | Interest and fees on loans and leases | (56) |  | (89) |
| Income before income taxes | (56) |  | (89) |
| Applicable income tax expense | 14 |  | 20 |
| Net income | (42) |  | (69) |
Total reclassifications for the period | Net income | $ | (67) |  | (97) |
(a)Amounts in parentheses indicate reductions to net income.

X
- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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