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Derivative Instruments and Hedging Activities (Tables) | 6 Months Ended
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Jun. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Schedule of Derivative Instruments in Statement of Financial Position | The following table summarizes the amounts of derivative instruments reported on our Condensed Consolidated Balance Sheet. The amounts are presented on a gross basis, are segregated by derivatives that are designated and qualifying as hedging instruments or those that are not, and are further segregated by type of contract within those two categories. Derivative contracts in a receivable and payable position exclude open trade equity on derivatives cleared through central clearing counterparties. Any associated collateral exchanged with our central clearing counterparties are treated as settlements of the derivative exposure, rather than collateral. Such payments are recognized as settlements of the derivatives contracts in a receivable and payable position on our Condensed Consolidated Balance Sheet. Notional amounts are reference amounts from which contractual obligations are derived and are not recorded on the balance sheet. In our view, derivative notional is not an accurate measure of our derivative exposure when viewed in isolation from other factors, such as market rate fluctuations and counterparty credit risk.
|  | June 30, 2020 |  | December 31, 2019
|  | Derivative contracts in a |  | Notional amount |  | Derivative contracts in a |  | Notional amount
($ in millions) |  | receivable position |  | payable position |  | receivable position |  | payable position |
Derivatives designated as accounting hedges |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |  |  |  |  |
Swaps |  | $ | — |  |  | $ | — |  |  | $ | 11,215 |  |  | $ | — |  |  | $ | — |  |  | $ | 17,101 |
Purchased options |  | — |  |  | — |  |  | — |  |  | 62 |  |  | — |  |  | 14,100 |
Foreign exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Forwards |  | — |  |  | — |  |  | 145 |  |  | — |  |  | 3 |  |  | 157 |
Total derivatives designated as accounting hedges |  | — |  |  | — |  |  | 11,360 |  |  | 62 |  |  | 3 |  |  | 31,358 |
Derivatives not designated as accounting hedges |  |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |  |  |  |  |
Futures and forwards |  | — |  |  | — |  |  | 117 |  |  | — |  |  | — |  |  | 81 |
Written options |  | 12 |  |  | — |  |  | 445 |  |  | 2 |  |  | — |  |  | 522 |
Purchased options |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 416 |
Total interest rate risk |  | 12 |  |  | — |  |  | 562 |  |  | 2 |  |  | — |  |  | 1,019 |
Foreign exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Futures and forwards |  | — |  |  | — |  |  | 157 |  |  | — |  |  | 2 |  |  | 112 |
Total foreign exchange risk |  | — |  |  | — |  |  | 157 |  |  | — |  |  | 2 |  |  | 112 |
Equity contracts |  |  |  |  |  |  |  |  |  |  |  |
Written options |  | — |  |  | 2 |  |  | 1 |  |  | — |  |  | — |  |  | — |
Purchased options |  | 2 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
Total equity risk |  | 2 |  |  | 2 |  |  | 2 |  |  | — |  |  | — |  |  | — |
Total derivatives not designated as accounting hedges |  | 14 |  |  | 2 |  |  | 721 |  |  | 2 |  |  | 2 |  |  | 1,131 |
Total derivatives |  | $ | 14 |  |  | $ | 2 |  |  | $ | 12,081 |  |  | $ | 64 |  |  | $ | 5 |  |  | $ | 32,489 |
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location | The following table presents amounts recorded on our Condensed Consolidated Balance Sheet related to cumulative basis adjustments for fair value hedges.
($ in millions) |  | Carrying amount of the hedged items |  | Cumulative amount of fair value hedging adjustment included in the carrying amount of the hedged items
|  | Total |  | Discontinued (a)
| June 30, 2020 |  | December 31, 2019 |  | June 30, 2020 |  | December 31, 2019 |  | June 30, 2020 |  | December 31, 2019
Assets |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale securities (b) (c) |  | $ | 1,270 |  |  | $ | 1,217 |  |  | $ | 50 |  |  | $ | 18 |  |  | $ | 32 |  |  | $ | 18 |
Finance receivables and loans, net (d) |  | 36,211 |  |  | 33,312 |  |  | 334 |  |  | 135 |  |  | 79 |  |  | 44 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt |  | $ | 10,020 |  |  | $ | 11,995 |  |  | $ | 196 |  |  | $ | 24 |  |  | $ | 196 |  |  | $ | 127 |
(a) | Represents the fair value hedging adjustment on qualifying hedges for which the hedging relationship was discontinued. This represents a subset of the amounts reported in the total hedging adjustment.
(b) | The carrying amount of hedged available-for-sale securities is presented above using amortized cost and includes $597 million and $230 million at June 30, 2020, and December 31, 2019, respectively, related to closed portfolios used to designate hedging relationships in which the hedged item is the last layer expected to be remaining at the end of the hedging relationship. Refer to Note 7 for a reconciliation of the amortized cost and fair value of available-for-sale securities.
(c) | The amount that is identified as the last of layer in the open hedge relationship was $490 million as of June 30, 2020. The basis adjustment associated with the open last of layer relationship was a $3 million asset as of June 30, 2020, which would be allocated across the entire remaining pool upon termination, or maturity, of the hedge relationship. The amount that is identified as the last of layer in the discontinued hedge relationship was $690 million and $200 million as of June 30, 2020, and December 31, 2019, respectively. The basis adjustment associated with the discontinued last of layer relationship was a $22 million asset as of June 30, 2020, and a $2 million asset as of December 31, 2019, which was allocated across the entire remaining pool upon termination of the hedge relationship. There were no open last-of-layer relationships at December 31, 2019.
(d) The hedged item represents the carrying value of the hedged portfolio of assets. The amount identified as the last of layer in the open hedge relationship was $10.2 billion at both June 30, 2020, and December 31, 2019. The basis adjustment associated with the open last-of-layer relationship was a $255 million asset as of June 30, 2020, and a $91 million asset as of December 31, 2019, which would be allocated across the entire remaining closed pool upon termination or maturity of the hedge relationship. The amount that is identified as the last of layer in the discontinued hedge relationship was $17.5 billion at June 30, 2020, and $12.8 billion at December 31, 2019. The basis adjustment associated with the discontinued last-of-layer relationship was a $79 million asset and $43 million asset as of June 30, 2020, and December 31, 2019, respectively, which was allocated across the entire remaining pool upon termination of the hedge relationship.
Schedule of Derivative Instruments Not Designated as Accounting Hedge | The following table summarizes the location and amounts of gains and losses on derivative instruments not designated as accounting hedges reported in our Condensed Consolidated Statement of Comprehensive Income.
|  | Three months ended June 30, |  | Six months ended June 30,
($ in millions) |  | 2020 |  | 2019 |  | 2020 |  | 2019
(Loss) gain recognized in earnings |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |
Gain on mortgage and automotive loans, net |  | $ | — |  |  | $ | — |  |  | $ | (15 | ) |  | $ | 1 |
Other income, net of losses |  | (23 | ) |  | (2 | ) |  | (23 | ) |  | (7 | )
Total interest rate contracts |  | (23 | ) |  | (2 | ) |  | (38 | ) |  | (6 | )
Foreign exchange contracts |  |  |  |  |  |  |  |
Other income, net of losses |  | (5 | ) |  | (2 | ) |  | 3 |  |  | (3 | )
Total foreign exchange contracts |  | (5 | ) |  | (2 | ) |  | 3 |  |  | (3 | )
Total loss recognized in earnings |  | $ | (28 | ) |  | $ | (4 | ) |  | $ | (35 | ) |  | $ | (9 | )
Schedule of Location and Amounts of Gains and Losses on Derivative Instruments | The following tables summarize the location and amounts of gains and losses on derivative instruments designated as fair value and cash flow hedges reported in our Condensed Consolidated Statement of Comprehensive Income.
| Interest and fees on finance receivables and loans |  | Interest and dividends on investment securities and other earning assets |  | Interest on deposits |  | Interest on long-term debt
Three months ended June 30, ($ in millions) | 2020 | 2019 |  | 2020 | 2019 |  | 2020 | 2019 |  | 2020 | 2019
(Loss) gain on fair value hedging relationships |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |  |  |  |
Hedged fixed-rate unsecured debt | $ | — |  | $ | — |  |  | $ | — |  | $ | — |  |  | $ | — |  | $ | — |  |  | $ | — |  | $ | (19 | )
Derivatives designated as hedging instruments on fixed-rate unsecured debt | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | 19 |
Hedged available-for-sale securities | — |  | — |  |  | 4 |  | 2 |  |  | — |  | — |  |  | — |  | — |
Derivatives designated as hedging instruments on available-for-sale securities | — |  | — |  |  | (4 | ) | (2 | ) |  | — |  | — |  |  | — |  | — |
Hedged fixed-rate consumer automotive loans | (23 | ) | 98 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Derivatives designated as hedging instruments on fixed-rate consumer automotive loans | 23 |  | (98 | ) |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total gain on fair value hedging relationships | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Gain (loss) on cash flow hedging relationships |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |  |  |  |
Hedged variable-rate commercial loans |  |  |  |  |  |  |  |  |  |  |
Reclassified from accumulated other comprehensive income into income | 22 |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Hedged deposit liabilities |  |  |  |  |  |  |  |  |  |  |
Reclassified from accumulated other comprehensive income into income | — |  | — |  |  | — |  | — |  |  | (2 | ) | — |  |  | — |  | — |
Hedged variable-rate borrowings |  |  |  |  |  |  |  |  |  |  |
Reclassified from accumulated other comprehensive income into income | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | 4 |
Total gain (loss) on cash flow hedging relationships | $ | 22 |  | $ | — |  |  | $ | — |  | $ | — |  |  | $ | (2 | ) | $ | — |  |  | $ | — |  | $ | 4 |
Total amounts presented in the Condensed Consolidated Statement of Comprehensive Income | $ | 1,630 |  | $ | 1,860 |  |  | $ | 197 |  | $ | 244 |  |  | $ | 541 |  | $ | 651 |  |  | $ | 318 |  | $ | 407 |
| Interest and fees on finance receivables and loans |  | Interest and dividends on investment securities and other earning assets |  | Interest on deposits |  | Interest on long-term debt
Six months ended June 30, ($ in millions) | 2020 | 2019 |  | 2020 | 2019 |  | 2020 | 2019 |  | 2020 | 2019
(Loss) gain on fair value hedging relationships |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |  |  |  |
Hedged fixed-rate unsecured debt | $ | — |  | $ | — |  |  | $ | — |  | $ | — |  |  | $ | — |  | $ | — |  |  | $ | (170 | ) | $ | (19 | )
Derivatives designated as hedging instruments on fixed-rate unsecured debt | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 170 |  | 19 |
Hedged available-for-sale securities | — |  | — |  |  | 45 |  | 12 |  |  | — |  | — |  |  | — |  | — |
Derivatives designated as hedging instruments on available-for-sale securities | — |  | — |  |  | (45 | ) | (12 | ) |  | — |  | — |  |  | — |  | — |
Hedged fixed-rate consumer automotive loans | 225 |  | 141 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Derivatives designated as hedging instruments on fixed-rate consumer automotive loans | (225 | ) | (141 | ) |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total gain on fair value hedging relationships | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Gain (loss) on cash flow hedging relationships |  |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |  |  |  |
Hedged variable rate commercial loans |  |  |  |  |  |  |  |  |  |  |
Reclassified from accumulated other comprehensive income into income | 25 |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Hedged deposit liabilities |  |  |  |  |  |  |  |  |  |  |
Reclassified from accumulated other comprehensive income into income | — |  | — |  |  | — |  | — |  |  | (5 | ) | 1 |  |  | — |  | — |
Hedged variable-rate borrowings |  |  |  |  |  |  |  |  |  |  |
Reclassified from accumulated other comprehensive income into income | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | 8 |
Total gain (loss) on cash flow hedging relationships | $ | 25 |  | $ | — |  |  | $ | — |  | $ | — |  |  | $ | (5 | ) | $ | 1 |  |  | $ | — |  | $ | 8 |
Total amounts presented in the Condensed Consolidated Statement of Comprehensive Income | $ | 3,372 |  | $ | 3,667 |  |  | $ | 423 |  | $ | 484 |  |  | $ | 1,133 |  | $ | 1,243 |  |  | $ | 666 |  | $ | 826 |
Schedule of Derivative Instruments | The following tables summarize the location and amounts of gains and losses related to interest and amortization on derivative instruments designated as fair value and cash flow hedges reported in our Condensed Consolidated Statement of Comprehensive Income.
| Interest and fees on finance receivables and loans |  | Interest and dividends on investment securities and other earning assets |  | Interest on long-term debt
Three months ended June 30, ($ in millions) | 2020 | 2019 |  | 2020 | 2019 |  | 2020 | 2019
Gain (loss) on fair value hedging relationships |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |
Amortization of deferred unsecured debt basis adjustments | $ | — |  | $ | — |  |  | $ | — |  | $ | — |  |  | $ | 2 |  | $ | 6 |
Amortization of deferred secured debt basis adjustments (FHLB advances) | — |  | — |  |  | — |  | — |  |  | (6 | ) | (5 | )
Amortization of deferred basis adjustments of available-for-sale securities | — |  | — |  |  | (2 | ) | (1 | ) |  | — |  | — |
Interest for qualifying accounting hedges of available-for-sale securities | — |  | — |  |  | (2 | ) | — |  |  | — |  | — |
Amortization of deferred loan basis adjustments | (13 | ) | (9 | ) |  | — |  | — |  |  | — |  | — |
Interest for qualifying accounting hedges of consumer automotive loans held-for-investment | (38 | ) | 11 |  |  | — |  | — |  |  | — |  | — |
Total (loss) gain on fair value hedging relationships | (51 | ) | 2 |  |  | (4 | ) | (1 | ) |  | (4 | ) | 1 |
| Interest and fees on finance receivables and loans |  | Interest and dividends on investment securities and other earning assets |  | Interest on long-term debt
Six months ended June 30, ($ in millions) | 2020 | 2019 |  | 2020 | 2019 |  | 2020 | 2019
Gain (loss) on fair value hedging relationships |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |
Amortization of deferred unsecured debt basis adjustments | $ | — |  | $ | — |  |  | $ | — |  | $ | — |  |  | $ | 8 |  | $ | 12 |
Amortization of deferred secured debt basis adjustments (FHLB advances) | — |  | — |  |  | — |  | — |  |  | (12 | ) | (11 | )
Amortization of deferred basis adjustments of available-for-sale securities | — |  | — |  |  | (3 | ) | (1 | ) |  | — |  | — |
Interest for qualifying accounting hedges of available-for-sale securities | — |  | — |  |  | (2 | ) | — |  |  | — |  | — |
Amortization of deferred loan basis adjustments | (26 | ) | (13 | ) |  | — |  | — |  |  | — |  | — |
Interest for qualifying accounting hedges of consumer automotive loans held-for-investment | (47 | ) | 17 |  |  | — |  | — |  |  | — |  | — |
Total (loss) gain on fair value hedging relationships | (73 | ) | 4 |  |  | (5 | ) | (1 | ) |  | (4 | ) | 1 |
Gain on cash flow hedging relationships |  |  |  |  |  |  |  |
Interest rate contracts |  |  |  |  |  |  |  |
Interest for qualifying accounting hedges of variable-rate commercial loans | 1 |  | — |  |  | — |  | — |  |  | — |  | — |
Total gain on cash flow hedging relationships | $ | 1 |  | $ | — |  |  | $ | — |  | $ | — |  |  | $ | — |  | $ | 1 |
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss) | The following table summarizes the effect of cash flow hedges on accumulated other comprehensive income.
| Three months ended June 30, |  | Six months ended June 30,
($ in millions) | 2020 |  | 2019 |  | 2020 |  | 2019
Interest rate contracts |  |  |  |  |  |  |
(Loss) gain recognized in other comprehensive income | $ | (19 | ) |  | $ | 22 |  |  | $ | 150 |  |  | $ | 12 |
Schedule of Net Investment Hedges in Accumulated Other Comprehensive Income (Loss) | The following table summarizes the effect of net investment hedges on accumulated other comprehensive income and the Condensed Consolidated Statement of Comprehensive Income.
| Three months ended June 30, |  | Six months ended June 30,
($ in millions) | 2020 |  | 2019 |  | 2020 |  | 2019
Foreign exchange contracts (a) (b) |  |  |  |  |  |  |
(Loss) gain recognized in other comprehensive income | $ | (6 | ) |  | $ | (3 | ) |  | $ | 6 |  |  | $ | (5 | )
(a) | There were no amounts excluded from effectiveness testing for the three months and six months ended June 30, 2020, or 2019.
(b) Gains and losses reclassified from accumulated other comprehensive income are reported as other income, net of losses, in the Condensed Consolidated Statement of Comprehensive Income. There were no amounts reclassified for the three months and six months ended June 30, 2020, or 2019.

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- Definition Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5580258-113959 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41620-113959 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5579245-113959 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41638-113959 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41678-113959 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41641-113959 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(n)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5579240-113959 + Details
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