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XBRL_GAAP_TIG_short_cover-bg.jpg













Version 5.0
March 2023




Financing Receivable and Current Expected Credit Loss Disclosures
(2023 GAAP Taxonomy†)





GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy
(collectively referred to as the “GAAP Taxonomy”)
Implementation Guide Series



† Changes from the 2021 GAAP Taxonomy Implementation Guide are included in Appendix A.


finalcoverfooter02.jpg

The GAAP Taxonomy Implementation Guide is not authoritative; rather, it is a document that communicates how the GAAP Financial Reporting Taxonomy (GRT) and SEC Reporting Taxonomy (SRT) (collectively referred to as the GAAP Taxonomy) are designed. It also provides other information to help a user of the GAAP Taxonomy understand how elements and relationships are structured.




































Copyright © 2023 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.


GAAP Taxonomy Implementation Guide on Financing Receivable and Current Expected Credit Loss Disclosures

Overview
The purpose of this GAAP Taxonomy Implementation Guide (Guide) is to demonstrate the modeling for the reporting of financing receivables under FASB Accounting Standards Codification® Topics 310 and 326. These examples are not intended to encompass all the potential modeling configurations or to dictate the appearance and structure of an entity’s extension taxonomy or its financial statements. The examples are provided to help users of the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy” understand how the modeling for financing receivables is structured within the GAAP Taxonomy. The examples are based on the assumption that the entity meets the criteria for reporting financing receivables under Generally Accepted Accounting Principles (GAAP) and/or U.S. Securities and Exchange Commission (SEC) authoritative literature. In addition, the reported line items within the examples do not include all reporting requirements and represent only partial disclosures and statements for illustrative purposes.
While constituents may find the information in the Guide useful, users looking for guidance to conform to SEC eXtensible Business Reporting Language (XBRL) filing requirements should look to the SEC EDGAR Filer Manual and other information provided on the SEC’s website at www.sec.gov/structureddata.
This Guide focuses on detail tagging only (Level 4); it does not include elements for text blocks, policy text blocks, and table text blocks (Levels 1 through 3).
There are two sections included in this Guide:
•Section 1: Overview of Modeling: This section provides an overview of the modeling for the reporting of financing receivables.
•Section 2: Examples of Modeling: This section includes examples of modeling for the reporting of financing receivables.
•Example 1—Loan Balances, Disaggregation by Portfolio Segment and Class
•Example 2—Loans by Loan Portfolio Segment and Class
•Example 3—Credit Quality Indicators
•Example 4—Nonperforming Loans
1


•Example 5—Summary of Loans by Portfolio and Class
•Example 6—Loan Modifications
•Example 7—Allowance for Credit Losses Roll Forward
•Example 8—Nonaccrual Loans


2


General Information
(1)A legend for dimensions and domain members has been provided to associate with facts contained in the notes to the financial statements. Extension elements are coded using “Ex.” Legends specific to the examples are provided in Figure x.2 of each example.
CodingStandard LabelElement Name
A1Financing Receivable Portfolio Segment [Axis]FinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]FinancingReceivablePortfolioSegmentDomain
ExM1Consumer, Excluding Credit Card Loan Portfolio Segment [Member]ConsumerExcludingCreditCardLoanPortfolioSegmentMember
M2Credit Card Receivable [Member]CreditCardReceivablesMember
M3Commercial Portfolio Segment [Member]CommercialPortfolioSegmentMember
M4Consumer Portfolio Segment [Member]ConsumerPortfolioSegmentMember
A2Class of Financing Receivable [Axis]FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M5Residential Mortgage [Member]ResidentialMortgageMember
M6Fixed Rate Residential Mortgage [Member]FixedRateResidentialMortgageMember
M7Home Equity Loan [Member]HomeEquityLoanMember
M8Adjustable Rate Residential Mortgage [Member]AdjustableRateResidentialMortgageMember
ExM9Automobile, Consumer Business Banking and Student Loans [Member]AutomobileConsumerBusinessBankingAndStudentLoansMember
M10Automobile Loan [Member]AutomobileLoanMember
ExM11Consumer Business Banking Loans [Member]ConsumerBusinessBankingLoansMember
M12Student Loan [Member]StudentLoanMember
M13Commercial Real Estate [Member]CommercialRealEstateMember
ExM14Commercial and Industrial Sector and Equipment Financing [Member]CommercialAndIndustrialSectorAndEquipmentFinancingMember
M15Commercial and Industrial Sector [Member]CommercialAndIndustrialSectorMember
ExM16Equipment Financing [Member]EquipmentFinancingMember
ExM17Home Equity Line of Credit and Other Consumer [Member]HomeEquityLineOfCreditAndOtherConsumerMember
M18Home Equity Line of Credit [Member]HomeEquityMember
ExM19Consumer, Other [Member]ConsumerOtherMember
ExM20Other Consumer Loan and Credit Card Receivables [Member]OtherConsumerLoanAndCreditCardReceivablesMember
M21Construction Loans [Member]ConstructionLoansMember
M22Collateral Pledged [Member]CollateralPledgedMember
M23
Machinery and Equipment [Member]
MachineryAndEquipmentMember

(continues)
3


CodingStandard LabelElement Name
M24Residential Real Estate [Member]ResidentialRealEstateMember
M25Automobiles [Member]AutomobilesMember
M26Uncollateralized [Member]UncollateralizedMember
A3Lien Category [Axis]LienCategoryAxis
Lien Category [Domain]LienCategoryDomain
M27Senior Lien [Member]SeniorLienMember
M28Junior Lien [Member]JuniorLienMember
A4Internal Credit Assessment [Axis]InternalCreditAssessmentAxis
Internal Credit Assessment [Domain]InternalCreditAssessmentDomain
M29Prime [Member]PrimeMember
M30Subprime [Member]SubprimeMember
ExM31One to Two Internal Grade [Member]OneToTwoInternalGradeMember
ExM32Three to Four Internal Grade [Member]ThreeToFourInternalGradeMember
ExM33Five Internal Grade [Member]FiveInternalGradeMember
ExM34Six Internal Grade [Member]SixInternalGradeMember
ExM35Seven Internal Grade [Member]SevenInternalGradeMember
A5Debt-to-Value [Axis]LoanToValueAxis
Debt-to-Value [Domain]LoanToValueDomain
Ex36DTV Greater than 125 Percent [Member]DTVGreaterThan125PercentMember
ExM37DTV Between 101 and 125 Percent [Member]DTVBetween101And125PercentMember
M38Debt-to-Value Ratio, 80 to 100 Percent [Member]Ltv80To100PercentMember
M39Debt-to-Value Ratio, Less than 80 Percent [Member]LtvLessThan80PercentMember
A6Credit Score, FICO [Axis]CreditScoreFicoAxis
Credit Score, FICO [Domain]CreditScoreFicoDomain
ExM40FICO Score, Equal to or Greater than 660 [Member]FicoScoreEqualToOrGreaterThan660Member
ExM41FICO Score, Less than 660 [Member]FicoScoreLessThan660Member
A7Financial Asset, Aging [Axis]FinancingReceivablesPeriodPastDueAxis
Financial Asset, Aging [Domain]FinancingReceivablesPeriodPastDueDomain
M42Financial Asset, Not Past Due [Member]FinancialAssetNotPastDueMember
M43Financial Asset, 1 to 29 Days Past Due [Member]FinancingReceivables1To29DaysPastDueMember
ExM44Financial Asset, 30 to 149 Days Past Due [Member]FinancialAsset30To149DaysPastDueMember
ExM47Financial Asset, 150 or More Days Past Due [Member]FinancialAsset150OrMoreDaysPastDueMember
(continues)
4


CodingStandard LabelElement Name
A8Geographical [Axis]StatementGeographicalAxis
Geographical [Domain]SegmentGeographicalDomain
M48CONNECTICUTstpr:CT
M49NEW YORKstpr:NY
M50CALIFORNIAstpr:CA
M51NEW JERSEYstpr:NJ
M52FLORIDAstpr:FL
M53MAINEstpr:ME
M54OHIOstpr:OH
M55DELAWAREstpr:DE
M56MICHIGANstpr:MI
M57MARYLANDstpr:MD
ExM58Other Geographic Areas [Member]OtherGeographicalAreasMember
A9Geographic Distribution [Axis]GeographicDistributionAxis
Geographic Distribution [Domain]GeographicDistributionDomain
Geographic Distribution, Domestic [Member]GeographicDistributionDomesticMember
M59UNITED STATEScountry:US
M60Geographic Distribution, Foreign [Member]GeographicDistributionForeignMember
A10Core and Non-core Status [Axis]CoreAndNonCoreStatusAxis
Core and Non-core Status [Domain]CoreAndNonCoreStatusDomain
M61Core [Member]CoreMember
M62Non-core [Member]NonCoreMember
A11Financial Instrument Performance Status [Axis]FinancialInstrumentPerformanceStatusAxis
Financial Instrument Performance Status [Domain]FinancialInstrumentPerformanceStatusDomain
M63Nonperforming Financial Instruments [Member]NonperformingFinancingReceivableMember
A12Loan Restructuring Modification [Axis]LoanRestructuringModificationAxis
Loan Restructuring Modification [Domain]LoanRestructuringModificationDomain
M64Contractual Interest Rate Reduction [Member]ContractualInterestRateReductionMember
M65Extended Maturity [Member]ExtendedMaturityMember
M66Principal Forgiveness [Member] PrincipalForgivenessMember
M67Extended Maturity and Principal Forgiveness [Member]ExtendedMaturityAndPrincipalForgivenessMember
M68Extended Maturity and Interest Rate Reduction [Member]ExtendedMaturityAndInterestRateReductionMember

(continued)

5


(2)Elements that have an instant period type and elements that have a duration period type are indicated as such in Figure x.2 of each example. Instant elements have a single date context (such as December 31, 20XX) while duration elements have a starting and ending date as their context (such as January 1 through December 31, 20XX).
(3)The XBRL report view (Figure x.3 in each example) does not include all information that may appear in an entity’s instance document. The XBRL report view is provided for illustrative purposes only.
(4)For elements contained in the GAAP Taxonomy, the standard label is as it appears in the GAAP Taxonomy. For extension elements, the standard label corresponds to the element name. For information about structuring extension elements, refer to the SEC EDGAR Filer Manual.
(5)Values reported in XBRL are generally entered as positive, with the exception of certain concepts such as net income (loss) or gain (loss).
(6)Preferred labels (Figure x.3 in each example) are the labels created and used by the entity to show the line item captions in its financial statements.
(7)Additional information for values reported using extensible enumerations can be found in the GAAP Taxonomy Implementation Guide, Extensible Enumerations: A Guide for Preparers.
6


Section 1: Overview of Modeling
This Guide reflects changes from the Accounting Standards Update 2016-13, Financial Instruments—Credit Losses (Topic 326) (ASU) as well as other modeling improvements. Some of the new elements that have replaced elements in the previous Guide are intended to be used when the entity has adopted the ASU. The ASU examples shown in this Guide are for financing receivables, although the ASU also applies to other types of financial assets. The modeling structure for financing receivables is similar to the modeling for the other financial assets in scope.
Financing Receivable Portfolio and Class
Financing receivables generally are disaggregated on two levels: first by portfolio segment and then by class. The “Financing Receivable Portfolio Segment [Axis]” (A1) is used to distinguish portfolio segments from classes. Portfolio segments can be further disaggregated into classes of financing receivables. The “Class of Financing Receivable [Axis]” (A2) is used to disclose the class of financing receivable.
Common characteristics used for disaggregation include: type, term, industry, borrower, collateral, geographic distribution, risk ratings, etc. The dimensions used for the characteristics may include:
•“Geographic Distribution [Axis]” (A9)—Dimension to classify business activity as either domestic or foreign.
•“Collateral Held [Axis]”—Dimension to disclose the category of collateral or no collateral. Collateral may include: real estate, securities, equipment, automobiles, etc. A financing receivable can also be uncollateralized and not have specific property to serve as security against default.
•“Type of Borrower [Axis]”—Dimension to disclose the category of entity or individual who borrows funds. Types of borrowers may include: municipalities, commercial institutions, and consumers.
•“Industry Sector [Axis]”—Dimension to disclose type of industry sector. Industry sectors may include: commercial, industrial, agricultural, financial services, technology, healthcare, and real estate.
7


In many cases, entities have more than one category of loan class, and the members from these dimensions can be used on the “Class of Financing Receivable [Axis]” (A2) to disclose the classes. For example, if an entity's classes of financing receivable consist of home equity, commercial and industrial, and commercial real estate loans, the entity can use the following members: “Home Equity Loan [Member]” (M7) (located on the “Class of Financing Receivable [Axis]” (A2)), “Commercial and Industrial Sector [Member]” (M15) (located on the “Industry Sector [Axis]”) and “Commercial Real Estate [Member]” (M13) (located on the “Collateral Held [Axis]”). The members can be modeled on the “Class of Financing Receivable [Axis]” (A2), in order to convey the classes, rather than using the separate dimensions. This provides flexibility in modeling by allowing an entity to disclose classes of financing receivables based on its definition of a financing receivable class, while creating a consistent model that consolidates all classes on the same dimension. It is important for users of the data to understand how values aggregate.
Dimensional Modeling for Financing Receivables
A dimensional modeling structure is also applied to other financing receivable disclosures in the GAAP Taxonomy, in particular: Aging of Financing Receivables Past Due, Credit Quality Indicators, and Loan Modifications. The modeling changes for these disclosures are discussed below.
•Aging of Financing Receivables Past Due
The day ranges are not specifically prescribed, and therefore, entities report a variety of day ranges that differ from the time bands included in the GAAP Taxonomy. A dimension and members representing various day ranges are modeled with broad primary elements. Entities can use the primary elements in the GAAP Taxonomy with extension members to disclose their own day ranges. This provides flexibility while maintaining a standardized format.
•Dimensions for Credit Quality Indicators and Loan Modifications:
◦“Lien Category [Axis]” (A3)
◦“Debt-to-Value [Axis]” (A5)
◦“Credit Score, FICO [Axis]” (A6)
◦“Loan Restructuring Modification [Axis]” (A12)
◦“Loan Restructuring Modification Name [Axis]”
8


The dimensions listed above, were created to reflect common disclosure practices related to credit quality indicators and loan modifications.
Credit quality indicators and loan modification modeling were also modified to reflect the discrete nature of the disclosures. For instance, Fair Isaac Corporation (FICO) credit scores and debt-to-value amounts are different for each entity. FICO credit scores and debt-to-value amounts are derived from specific calculations based on the unique composition of the entity’s portfolio. Entities can use the dimensions, “Credit Score, FICO [Axis]” (A6) and “Debt-to-Value [Axis]” (A5) with extension members to disclose their own FICO scores and debt-to-value amounts. Members of these dimensions were created in the GAAP Taxonomy to provide an example of the modeling format for FICO score and debt-to-value extension members.






9


Section 2: Examples of Modeling
Example 1—Loan Balances, Disaggregation by Portfolio Segment and Class
This example illustrates the modeling for reporting the balance of loans disaggregated by portfolio segment and class. The purpose of this example is to demonstrate the modeling of the “Financing Receivable Portfolio Segment [Axis]” (A1) and how it interrelates with the class of financing receivable dimension. The example is typical of a financing receivable disclosure of large financial institutions, which often have extensive loan portfolios disaggregated by differing loan classes that may vary across portfolio segments. For example, the wholesale portfolio segment is disaggregated by industry of borrower whereas the credit card portfolio is broken down by geographical region of borrowers. To disclose the industry, the appropriate members from the “Industry Sector [Axis]” can be modeled on the “Class of Financing Receivable [Axis]” (A2) to disclose the class. However, the geographical breakout of borrowers in Example 1.1f is a complete disaggregation of the portfolio, and the “Geographical [Axis]” (A8) is applied.
The amortized cost basis may be reported excluding accrued interest with accrued interest presented separately or disclosed along with which statement of financial position line item the accrued interest is included. Example 1 illustrates disclosures with amortized cost excluding accrued interest and the element “Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) is intended to be used. To disclose the election to exclude accrued interest from the amortized cost, the Boolean element, “Financing Receivable, Practical Expedient, Accrued Interest Exclusion [true false]” (L4) is intended to be used. To disclose the statement of financial position line item in which the accrued interest is included, “Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]” (XL2) is intended to be used with the relevant statement of financial position line item element as the value. If accrued interest is not excluded from amortized cost and it is included, then the element “Financing Receivable, before Allowance for Credit Loss” (L5) is intended to be used.
Example 1 is broken down into six disclosure tables (1.1a through 1.1f) to illustrate the different disclosures that are reported on a class level. Because each disclosure is related, the totals agree to the portfolio segment or loan class tables as noted in the Notes section of each example.

10


Example 1.1a—Loan Balances by Portfolio Segment
This example illustrates the modeling for “Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) disaggregated by the entity’s portfolio segments:
•Consumer, excluding credit card
•Credit card
•Wholesale—consists of commercial loans made to institutional customers.
The portfolio segments represent the first breakdown of financing receivables, with the total equal to the amount reported on the statement of financial position (report-wide value). Refer to the Notes section following each example for the amounts tied to other disclosure tables within Example 1.
Loan Balance by Portfolio Segment
$ million
As of December 31, 20X4
A1:ExM1A1:M2A1:M3
Consumer, excluding credit cardCredit cardWholesale
Total (1)
Loans, excluding accrued interestL1$252,531 $118,498 $288,383 $659,412 
(1) The Company elected to exclude accrued interest from loans measured at amortized cost (L4). Accrued interest, net of allowance, of 2.5 billion, (L3) is recorded in Other Assets (XL2) on the Consolidated Statement of Financial Position.
Figure 1.1(a)
11


The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
ExM1Consumer, Excluding Credit Card Loan Portfolio Segment [Member]DurationConsumerExcludingCreditCardLoanPortfolioSegmentMember
M2Credit Card Receivable [Member]DurationCreditCardReceivablesMember
M3Commercial Portfolio Segment [Member]DurationCommercialPortfolioSegmentMember
L1Financing Receivable, Excluding Accrued Interest, before Allowance for Credit LossDebitInstantFinancingReceivableExcludingAccruedInterestBeforeAllowanceForCreditLoss
XL2Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]InstantFinancingReceivableAccruedInterestAfterAllowanceForCreditLossStatementOfFinancialPositionExtensibleList
L3Financing Receivable, Accrued Interest, after Allowance for Credit LossDebitInstantFinancingReceivableAccruedInterestAfterAllowanceForCreditLoss
L4Financing Receivable, Practical Expedient, Accrued Interest Exclusion [true false]InstantFinancingReceivablePracticalExpedientAccruedInterestExclusion
Figure 1.2(a)

12


The XBRL report view created using the modeling structure is provided here:
Standard LabelPreferred Label
Financing Receivable Portfolio Segment [Axis]Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Credit Card Receivable [Member]Commercial Portfolio Segment [Member]Report-wide Value
A1ExM1M2M3
L1Financing Receivable, Excluding Accrued Interest, before Allowance for Credit LossLoans, excluding accrued interest252531000000118498000000288383000000659412000000
XL2Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]
Accrued interest, net of allowance, statement of financial position line item
http://fasb.org/us-gaap/20X4#OtherAssets
L3Financing Receivable, Accrued Interest, after Allowance for Credit Loss
Accrued interest, net of allowance
2500000000
L4Financing Receivable, Practical Expedient, Accrued Interest Exclusion [true false]
elected to exclude accrued interest from loans measured at amortized cost
true
Figure 1.3(a)
Notes:
•The total loan balance of $659,412 million agrees to the amount presented in the statement of financial position.
•In addition, the amounts for each portfolio segment agrees to the amounts presented in the subsequent examples.
•An extensible enumeration data type element is used to convey the location of accrued interest in the statement of financial position, using “Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]” (XL2) and OtherAssets (http://fasb.org/us-gaap/20X4#OtherAssets) as the value.
•“Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, before Allowance for Credit Loss” (L5) may be used, if applicable.
13


Example 1.1b—Consumer Loans, Excluding Credit Card Portfolio, by Class
This example illustrates the modeling of classes of loans within the portfolio, consumer loans-excluding credit card. The classes of loans are:
•Residential real estate loans:
◦Home Equity—Senior and Junior Lien
◦Mortgages—Prime and Subprime
•Other consumer loans
◦Auto
◦Business Banking
◦Student
The loans reported in the example represent different classes of loans and the “Class of Financing Receivable [Axis]” (A2) was used for the disclosure. Additional dimensions, such as “Lien Category [Axis]” (A3) and “Internal Credit Assessment [Axis]” (A4) were added to the modeling to convey the loan balances classified as: senior lien, junior lien, prime and subprime.
Consumer Loans, Excluding Credit Card, By Class
$ million
A1:ExM1
December 31, 20X4
Description
Residential real estate
Home equity
A2:M7A3:M27Senior lien$16,168 
A3:M28Junior lien42,702 
Mortgages
A2:M6A4:M29Prime98,820 
A4:M30Subprime4,472 
Other consumer loansL1
A2:M10Auto50,953 
A2:ExM11Business banking26,241 
A2:M12Student13,175 
Total loans, excluding accrued interest$252,531 
Figure 1.1(b)
14


The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
ExM1Consumer, Excluding Credit Card Loan Portfolio Segment [Member]DurationConsumerExcludingCreditCardLoanPortfolioSegmentMember
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M6Fixed Rate Residential Mortgage [Member]DurationFixedRateResidentialMortgageMember
M7Home Equity Loan [Member]DurationHomeEquityLoanMember
M10Automobile Loan [Member]DurationAutomobileLoanMember
ExM11Consumer Business Banking Loans [Member]DurationConsumerBusinessBankingLoansMember
M12Student Loan [Member]DurationStudentLoanMember
A3Lien Category [Axis]DurationLienCategoryAxis
Lien Category [Domain]DurationLienCategoryDomain
M27Senior Lien [Member]DurationSeniorLienMember
M28Junior Lien [Member]DurationJuniorLienMember
A4Internal Credit Assessment [Axis]DurationInternalCreditAssessmentAxis
Internal Credit Assessment [Domain]DurationInternalCreditAssessmentDomain
M29Prime [Member]DurationPrimeMember
M30Subprime [Member]DurationSubprimeMember
L1Financing Receivable, Excluding Accrued Interest, before Allowance for Credit LossDebitInstantFinancingReceivableExcludingAccruedInterestBeforeAllowanceForCreditLoss
Figure 1.2(b)
15


The XBRL report view created using the modeling structure is provided here:
L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Internal Credit Assessment [Axis]Lien Category [Axis]Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A4A3
Preferred LabelLoans, excluding accrued interest
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Fixed Rate Residential Mortgage [Member]Prime [Member]98820000000
M29
Subprime [Member]4472000000
M6M30
Home Equity Loan [Member]Senior Lien [Member]16168000000
ExM1M7M27
Junior Lien [Member]42702000000
M28
Automobile Loan [Member]50953000000
M10
Consumer Business Banking Loans [Member]26241000000
ExM11
Student Loan [Member]13175000000
M12
252531000000
Figure 1.3(b)
16


Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•The disclosure total agrees to the amount of consumer loans, excluding credit card presented in example 1.1a.
•Residential real estate amounts tie to example 1.1c, which discloses current and past due residential real estate loans.
•Other consumer loan class balances tie to the amounts shown in example 1.1e, other consumer loans by risk rating.
•“Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, before Allowance for Credit Loss” (L5) may be used, if applicable.
17


Example 1.1c—Past Due Loans by Class: Real Estate
This example illustrates the modeling for aging of residential real estate. Residential real estate consists of senior and junior lien home equity loans, and prime and subprime mortgage loans.
In this disclosure, the entity disaggregates the past due amounts into different time periods which are defined by the entity’s internal policy. The “Financial Asset, Aging [Axis]” (A7) is used to disclose past due and not past due. For past due, extension members are created for each of the entity’s own past due time bands. In addition, the extension members follow the same format structure as the members of this dimension modeled in the GAAP Taxonomy.
Past due loans by class
Consumer, excluding credit card loan portfolio
Residential real estate
$ million
As of December 31, 20X4
A1:ExM1
A2:M7A2:M6A2:M5
Home equityMortgages
A3:M27A3:M28A4:M29A4:M30
DescriptionSenior lienJunior lienPrimeSubprimeTotal residential real estate
Loan delinquency
A7:M42Current loans, not past dueL1$9,551 $25,703 $76,000 $1,927 $113,181 
A7:M43Fewer than 30 days past due6,460 15,654 10,527 1,621 34,262 
A7:ExM4430-149 days past due113 786 5,741 659 7,299 
A7:ExM47150 or more days past due44 559 6,552 265 7,420 
Total loans, excluding accrued interest$16,168 $42,702 $98,820 $4,472 $162,162 
Figure 1.1(c)
18


The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
ExM1Consumer, Excluding Credit Card Loan Portfolio Segment [Member]DurationConsumerExcludingCreditCardLoanPortfolioSegmentMember
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M5Residential Mortgage [Member]DurationResidentialMortgageMember
M6Fixed Rate Residential Mortgage [Member]DurationFixedRateResidentialMortgageMember
M7Home Equity Loan [Member]DurationHomeEquityLoanMember
A3Lien Category [Axis]DurationLienCategoryAxis
Lien Category [Domain]DurationLienCategoryDomain
M27Senior Lien [Member]DurationSeniorLienMember
M28Junior Lien [Member]DurationJuniorLienMember
A4Internal Credit Assessment [Axis]DurationInternalCreditAssessmentAxis
Internal Credit Assessment [Domain]DurationInternalCreditAssessmentDomain
M29Prime [Member]DurationPrimeMember
M30Subprime [Member]DurationSubprimeMember
A7Financial Asset, Aging [Axis]DurationFinancingReceivablesPeriodPastDueAxis
Financial Asset, Aging [Domain]DurationFinancingReceivablesPeriodPastDueDomain
M42Financial Asset, Not Past Due [Member]DurationFinancialAssetNotPastDueMember
M43Financial Asset, 1 to 29 Days Past Due [Member]DurationFinancingReceivables1To29DaysPastDueMember
ExM44Financial Asset, 30 to 149 Days Past Due [Member]DurationFinancialAsset30To149DaysPastDueMember
ExM47Financial Asset, 150 or More Days Past Due [Member]DurationFinancialAsset150OrMoreDaysPastDueMember
L1Financing Receivable, Excluding Accrued Interest, before Allowance for Credit LossDebitInstantFinancingReceivableExcludingAccruedInterestBeforeAllowanceForCreditLoss
Figure 1.2 (c)
19


The XBRL report view created using the modeling structure is provided here:
L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Financial Asset, Aging [Axis]Lien Category [Axis]Internal Credit Assessment [Axis]Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A7A3A4
Preferred LabelLoans, excluding accrued interest
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Home Equity Loan [Member]Financial Asset, Not Past Due [Member]Senior Lien [Member]9551000000
M27
Junior Lien [Member]25703000000
M42M28
Financial Asset, 1 to 29 Days Past Due [Member]Senior Lien [Member]6460000000
M27
Junior Lien [Member]15654000000
M43M28
Financial Asset, 30 to 149 Days Past Due [Member]Senior Lien [Member]113000000
M27
ExM1M7ExM44Junior Lien [Member]786000000
M28
Financial Asset, 150 or More Days Past Due [Member]Senior Lien [Member]44000000
M27
ExM47Junior Lien [Member]559000000
M28
Senior Lien [Member]16168000000
M27
Junior Lien [Member]42702000000
M28
Figure 1.3(c) (continues)
20

L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Financial Asset, Aging [Axis]Lien Category [Axis]Internal Credit Assessment [Axis]Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A7A3A4
Preferred LabelLoans, excluding accrued interest
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Fixed Rate Residential Mortgage [Member]Financial Asset, Not Past Due [Member]Prime [Member]76000000000
M29
M42Subprime [Member]1927000000
M30
Financial Asset, 1 to 29 Days Past Due [Member]Prime [Member]10527000000
M29
M43Subprime [Member]1621000000
M30
Financial Asset, 30 to 149 Days Past Due [Member]Prime [Member]5741000000
M29
ExM44Subprime [Member]659000000
M30
Financial Asset, 150 or More Days Past Due [Member]Prime [Member]6552000000
ExM1M6M29
ExM47Subprime [Member]265000000
M30
Prime [Member]98820000000
M29
Subprime [Member]4472000000
M30
Figure 1.3(c) (continues)
21

L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Financial Asset, Aging [Axis]Lien Category [Axis]Internal Credit Assessment [Axis]Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A7A3A4
Preferred LabelLoans, excluding accrued interest
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Residential Mortgage [Member]Financial Asset, Not Past Due [Member]113181000000
M42
Financial Asset, 1 to 29 Days Past Due [Member]34262000000
M43
ExM1M5Financial Asset, 30 to 149 Days Past Due [Member]7299000000
ExM44
Financial Asset, 150 or More Days Past Due [Member]7420000000
ExM47
162162000000
Figure 1.3(c) (continued)
22

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•The loan balances for home equity and mortgages agree to Example 1.1b and Example 1.1d.
•“Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, before Allowance for Credit Loss” (L5) may be used, if applicable.
23

Example 1.1d—Current Estimated Debt-to-Value (DTV) Ratios and Fair Isaac Corporation (FICO) Credit Scores: Residential Real Estate
This example illustrates the modeling of debt-to-value (DTV) ratios and Fair Isaac Corporation (FICO) credit scores of residential real estate.
Current estimated DTV ratios
Consumer, excluding credit card loan portfolio
Residential real estate
$ million
As of December 31, 20X4
Loans
Amortized cost, excluding accrued interest, by origination year
20X420X320X220X120X0PriorTotal
L36L37L38L39L40L41L1
Home equity—Senior lien
DTV greater than 125% and refreshed FICO scores:
A5:Ex36A6:ExM40Equal to or greater than 660$2.1 $4.0 $3.5 $5.6 $1.2 $0.6 $17.0 
A6:ExM41Less than 6604.6 2.3 1.5 2.4 3.1 1.1 15.0 
DTV 101% to 125% and refreshed FICO scores:
A5:ExM37A6:ExM40Equal to or greater than 66021.0 34.0 30.5 40.5 38.0 16.0 180.0 
A6:ExM41Less than 6609.0 8.5 12.0 10.5 15.0 18.0 73.0 
A1:ExM1A2:M7, A3:M27DTV 80% to 100% and refreshed FICO scores:
A5:M38A6:ExM40Equal to or greater than 66076.0 101.0 85.0 91.0 47.0 56.0 456.0 
A6:ExM41Less than 66044.5 38.0 49.0 51.0 55.0 29.5 267.0 
DTV less than 80% and refreshed FICO scores:
A5:M39A6:ExM40Equal to or greater than 6602,164.0 1,175.5 2,458.0 1,701.0 3,323.0 2,165.5 12,987.0 
A6:ExM41Less than 660362.0 397.0 179.0 566.0 245.0 424.0 2,173.0 
Total Home equity—senior Lien$2,683.2 $1,760.3 $2,818.5 $2,468 $3,727.3 $2,710.7 $16,168.0 
Figure 1.1(d) (continues)
24

Loans
Amortized cost, excluding accrued interest, by origination year
20X420X320X220X120X0PriorTotal
L36L37L38L39L40L41L1
Home equity—Junior lien
DTV greater than 125% and refreshed FICO scores:
A5:Ex36A6:ExM40Equal to or greater than 660$86.0 $91.0 $79.0 $97.0 $76.0 $92.0 $521.0 
A6:ExM41Less than 66029.0 31.0 19.0 28.0 22.0 50.0 179.0 
DTV 101% to 125% and refreshed FICO scores:
A2:M7, A3:M28A5:ExM37A6:ExM40Equal to or greater than 660442.0 552.0 398.0 671.0 537.0 814.0 3,414.0 
A6:ExM41Less than 660168.0 153.0 358.0 101.0 95.0 134.0 1,009.0 
DTV 80% to 100% and refreshed FICO scores:
A5:M38A6:ExM40Equal to or greater than 660948.0 784.0 1,190.0 1,899.0 963.0 1,358.0 7,142.0 
A6:ExM41Less than 660349.0 328.0 415.0 275.0 426.0 698.0 2,491.0 
DTV less than 80% and refreshed FICO scores:
A5:M39A6:ExM40Equal to or greater than 6602,715.0 3,281.0 2,566.0 3,458.0 1,899.0 9,652.0 23,571.0 
A6:ExM41Less than 660661.0 554.0 698.0 701.0 421.0 1,340.0 4,375.0 
Total Home equity—Junior lien$5,398.0 $5,774.0 $5,723.0 $7,230.0 $4,439.0 $14,138.0 $42,702.0 
A1:ExM1
Mortgages—Prime
DTV greater than 125% and refreshed FICO scores:
A5:Ex36A6:ExM40Equal to or greater than 660$120.0 $211.0 $180.0 $103.0 $98.0 $237.0 $949.0 
A6:ExM41Less than 66015.0 12.0 25.0 27.0 22.0 70.0 171.0 
DTV 101% to 125% and refreshed FICO scores:
A5:ExM37A6:ExM40Equal to or greater than 660136.0 161.0 142.0 139.0 132.0 257.0 967.0 
A6:ExM41Less than 66087.0 76.0 62.0 91.0 29.0 196.0 541.0 
A2:M6, A4:M29DTV 80% to 100% and refreshed FICO scores:
A5:M38A6:ExM40Equal to or greater than 660458.0 96.0 267.0 384.0 611.0 1,973.0 3,789.0 
A6:ExM41Less than 660233.0 154.0 323.0 189.0 188.0 1,056.0 2,143.0 
DTV less than 80% and refreshed FICO scores:
A5:M39A6:ExM40Equal to or greater than 66010,111.0 9,874.0 13,621.0 9,659.0 11,201.0 15,262.0 69,728.0 
A6:ExM41Less than 660326.0 2,392.0 2,831.0 713.0 3,355.0 10,915.0 20,532.0 
Total Mortgages—Prime$11,486.0 $12,976.0 $17,451.0 $11,305.0 $15,636.0 $29,966.0 $98,820.0 
Figure 1.1(d) (continues)
25

Loans
Amortized cost, excluding accrued interest, by origination year
20X420X320X220X120X0PriorTotal
L36L37L38L39L40L41L1
Mortgages—Subprime
DTV greater than 125% and refreshed FICO scores:
A5:Ex36A6:ExM40Equal to or greater than 660$3.0 $1.5 $4.5 $4.0 $2.5 $3.5 $19.0 
A6:ExM41Less than 66016.0 21.0 14.0 10.0 25.0 11.0 97.0 
DTV 101% to 125% and refreshed FICO scores:
A5:ExM37A6:ExM40Equal to or greater than 66028.0 19.0 16.0 27.0 32.0 45.0 167.0 
A1:ExM1A2:M6, A4:M30A6:ExM41Less than 66073.0 68.0 59.0 38.0 30.0 163.0 431.0 
DTV 80% to 100% and refreshed FICO scores:
A5:M38A6:ExM40Equal to or greater than 66076.0 61.0 77.0 52.0 74.0 115.0 455.0 
A6:ExM41Less than 660289.0 176.0 55.0 97.0 89.0 283.0 989.0 
DTV less than 80% and refreshed FICO scores:
A5:M39A6:ExM40Equal to or greater than 660165.0 170.0 137.0 162.0 125.0 263.0 1,022.0 
A6:ExM41Less than 660217.0 184.0 126.0 136.0 238.0 391.0 1,292.0 
Total Mortgages—Subprime$867.0 $700.5 $488.5 $526.0 $615.5 $1,274.5 $4,472.0 
A2:M5Total residential real estate$20,434.2 $21,210.8 $26,481.0 $21,529.0 $24,417.8 $48,089.2 $162,162.0 
Figure 1.1(d)(continued)

26

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
ExM1Consumer, Excluding Credit Card Loan Portfolio Segment [Member]DurationConsumerExcludingCreditCardLoanPortfolioSegmentMember
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M5Residential Mortgage [Member]DurationResidentialMortgageMember
M6Fixed Rate Residential Mortgage [Member]DurationFixedRateResidentialMortgageMember
M7Home Equity Loan [Member]DurationHomeEquityLoanMember
A3Lien Category [Axis]DurationLienCategoryAxis
Lien Category [Domain]DurationLienCategoryDomain
M27Senior Lien [Member]DurationSeniorLienMember
M28Junior Lien [Member]DurationJuniorLienMember
A4Internal Credit Assessment [Axis]DurationInternalCreditAssessmentAxis
Internal Credit Assessment [Domain]DurationInternalCreditAssessmentDomain
M29Prime [Member]DurationPrimeMember
M30Subprime [Member]DurationSubprimeMember
A5Debt-to-Value [Axis]DurationLoanToValueAxis
Debt-to-Value [Domain]DurationLoanToValueDomain
Ex36DTV Greater than 125 Percent [Member]DurationDTVGreaterThan125PercentMember
ExM37DTV Between 101 and 125 Percent [Member]DurationDTVBetween101And125PercentMember
M38Debt-to-Value Ratio, 80 to 100 Percent [Member]DurationLtv80To100PercentMember
M39Debt-to-Value Ratio, Less than 80 Percent [Member]DurationLtvLessThan80PercentMember
Figure 1.2(d) (continues)
27

Standard LabelBalance TypePeriod TypeElement Name
A6Credit Score, FICO [Axis]DurationCreditScoreFicoAxis
Credit Score, FICO [Domain]DurationCreditScoreFicoDomain
ExM40FICO Score, Equal to or Greater than 660 [Member]DurationFicoScoreEqualToOrGreaterThan660Member
ExM41FICO Score, Less than 660 [Member]DurationFicoScoreLessThan660Member
L1Financing Receivable, Excluding Accrued Interest, before Allowance for Credit LossDebitInstantFinancingReceivableExcludingAccruedInterestBeforeAllowanceForCreditLoss
L36Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearDebitinstantFinancingReceivableExcludingAccruedInterestYearOneOriginatedCurrentFiscalYear
L37Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestYearTwoOriginatedFiscalYearBeforeCurrentFiscalYear
L38Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestYearThreeOriginatedTwoYearsBeforeCurrentFiscalYear
L39Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestYearFourOriginatedThreeYearsBeforeCurrentFiscalYear
L40Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestYearFiveOriginatedFourYearsBeforeCurrentFiscalYear
L41Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestOriginatedMoreThanFiveYearsBeforeCurrentFiscalYear
Figure 1.2(d) (continued)

28

The XBRL report view created using the modeling structure is provided here:
L36L37L38L39L40L41L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Lien Category [Axis]Internal Credit Assessment [Axis]Debt-to-Value [Axis]Credit Score, FICO [Axis]Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A3A4A5A6
Preferred LabelLoans, Amortized cost, excluding accrued interest, origination year, 20X4Loans, Amortized cost, excluding accrued interest, origination year, 20X3Loans, Amortized cost, excluding accrued interest, origination year, 20X2Loans, Amortized cost, excluding accrued interest, origination year, 20X1Loans, Amortized cost, excluding accrued interest, origination year, 20X0Loans, Amortized cost, excluding accrued interest, origination year, PriorLoans, Amortized cost, excluding accrued interest
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Home Equity Loan [Member]Senior Lien [Member]DTV Greater than 125 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]2100000400000035000005600000120000060000017000000
ExM40
Ex36FICO Score, Less than 660 [Member]46000002300000150000024000003100000110000015000000
ExM41
DTV Between 101 and 125 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]210000003400000030500000405000003800000016000000180000000
ExM1M7M27ExM40
ExM37FICO Score, Less than 660 [Member]900000085000001200000010500000150000001800000073000000
ExM41
Debt-to-Value Ratio, 80 to 100 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]7600000010100000085000000910000004700000056000000456000000
ExM40
M38FICO Score, Less than 660 [Member]445000003800000049000000510000005500000029500000267000000
ExM41

Figure 1.3(d) (continues)
29

L36L37L38L39L40L41L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Lien Category [Axis]Internal Credit Assessment [Axis]Debt-to-Value [Axis]Credit Score, FICO [Axis]Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A3A4A5A6
Preferred LabelLoans, Amortized cost, excluding accrued interest, origination year, 20X4Loans, Amortized cost, excluding accrued interest, origination year, 20X3Loans, Amortized cost, excluding accrued interest, origination year, 20X2Loans, Amortized cost, excluding accrued interest, origination year, 20X1Loans, Amortized cost, excluding accrued interest, origination year, 20X0Loans, Amortized cost, excluding accrued interest, origination year, PriorLoans, Amortized cost, excluding accrued interest
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Home Equity Loan [Member]Senior Lien [Member]Debt-to-Value Ratio, Less than 80 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]21640000001175500000245800000017010000003323000000216550000012987000000
ExM40
M27M39FICO Score, Less than 660 [Member]3620000003970000001790000005660000002450000004240000002173000000
ExM41
26832000001760300000281850000024680000003727300000271070000016168000000
DTV Greater than 125 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]860000009100000079000000970000007600000092000000521000000
ExM1M7ExM40
Ex36FICO Score, Less than 660 [Member]290000003100000019000000280000002200000050000000179000000
ExM41
Junior Lien [Member]DTV Between 101 and 125 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]4420000005520000003980000006710000005370000008140000003414000000
M28ExM40
ExM37FICO Score, Less than 660 [Member]168000000153000000358000000101000000950000001340000001009000000
ExM41

Figure 1.3(d) (continues)
30

L36L37L38L39L40L41L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Lien Category [Axis]Internal Credit Assessment [Axis]Debt-to-Value [Axis]Credit Score, FICO [Axis]Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A3A4A5A6
Preferred LabelLoans, Amortized cost, excluding accrued interest, origination year, 20X4Loans, Amortized cost, excluding accrued interest, origination year, 20X3Loans, Amortized cost, excluding accrued interest, origination year, 20X2Loans, Amortized cost, excluding accrued interest, origination year, 20X1Loans, Amortized cost, excluding accrued interest, origination year, 20X0Loans, Amortized cost, excluding accrued interest, origination year, PriorLoans, Amortized cost, excluding accrued interest
Debt-to-Value Ratio, 80 to 100 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]9480000007840000001190000000189900000096300000013580000007142000000
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]ExM40
Home Equity Loan [Member]Junior Lien [Member]M38FICO Score, Less than 660 [Member]3490000003280000004150000002750000004260000006980000002491000000
M7M28ExM41
Debt-to-Value Ratio, Less than 80 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]27150000003281000000256600000034580000001899000000965200000023571000000
ExM1ExM40
M39FICO Score, Less than 660 [Member]66100000055400000069800000070100000042100000013400000004375000000
ExM41
539800000057740000005723000000723000000044390000001413800000042702000000
Fixed Rate Residential Mortgage [Member]Prime [Member]DTV Greater than 125 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]12000000021100000018000000010300000098000000237000000949000000
ExM40
M6M29Ex36FICO Score, Less than 660 [Member]150000001200000025000000270000002200000070000000171000000
ExM41
Figure 1.3(d) (continues)
31

L36L37L38L39L40L41L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Lien Category [Axis]Internal Credit Assessment [Axis]Debt-to-Value [Axis]Credit Score, FICO [Axis]Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A3A4A5A6
Preferred LabelLoans, Amortized cost, excluding accrued interest, origination year, 20X4Loans, Amortized cost, excluding accrued interest, origination year, 20X3Loans, Amortized cost, excluding accrued interest, origination year, 20X2Loans, Amortized cost, excluding accrued interest, origination year, 20X1Loans, Amortized cost, excluding accrued interest, origination year, 20X0Loans, Amortized cost, excluding accrued interest, origination year, PriorLoans, Amortized cost, excluding accrued interest
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Fixed Rate Residential Mortgage [Member]Prime [Member]DTV Between 101 and 125 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]136000000161000000142000000139000000132000000257000000967000000
ExM40
ExM37FICO Score, Less than 660 [Member]8700000076000000620000009100000029000000196000000541000000
ExM41
Debt-to-Value Ratio, 80 to 100 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]4580000009600000026700000038400000061100000019730000003789000000
ExM1M6M29ExM40
M38FICO Score, Less than 660 [Member]23300000015400000032300000018900000018800000010560000002143000000
ExM41
Debt-to-Value Ratio, Less than 80 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]101110000009874000000136210000009659000000112010000001526200000069728000000
ExM40
M39FICO Score, Less than 660 [Member]3260000002392000000283100000071300000033550000001091500000020532000000
ExM41
11486000000129760000001745100000011305000000156360000002996600000098820000000
Figure 1.3(d) (continues)
32

L36L37L38L39L40L41L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Lien Category [Axis]Internal Credit Assessment [Axis]Debt-to-Value [Axis]Credit Score, FICO [Axis]Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A3A4A5A6
Preferred LabelLoans, Amortized cost, excluding accrued interest, origination year, 20X4Loans, Amortized cost, excluding accrued interest, origination year, 20X3Loans, Amortized cost, excluding accrued interest, origination year, 20X2Loans, Amortized cost, excluding accrued interest, origination year, 20X1Loans, Amortized cost, excluding accrued interest, origination year, 20X0Loans, Amortized cost, excluding accrued interest, origination year, PriorLoans, Amortized cost, excluding accrued interest
Subprime [Member]DTV Greater than 125 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]30000001500000450000040000002500000350000019000000
ExM40
ExM41FICO Score, Less than 660 [Member]16000000210000001400000010000000250000001100000097000000
ExM41
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Fixed Rate Residential Mortgage [Member]DTV Between 101 and 125 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]280000001900000016000000270000003200000045000000167000000
ExM1M6M30ExM40
ExM37FICO Score, Less than 660 [Member]7300000068000000590000003800000030000000163000000431000000
ExM41
Debt-to-Value Ratio, 80 to 100 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]7600000061000000770000005200000074000000115000000455000000
ExM40
M38FICO Score, Less than 660 [Member]289000000 176000000550000009700000089000000283000000989000000
ExM41
Figure 1.3(d) (continues)
33

L36L37L38L39L40L41L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Lien Category [Axis]Internal Credit Assessment [Axis]Debt-to-Value [Axis]Credit Score, FICO [Axis]Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A3A4A5A6
Preferred LabelLoans, Amortized cost, excluding accrued interest, origination year, 20X4Loans, Amortized cost, excluding accrued interest, origination year, 20X3Loans, Amortized cost, excluding accrued interest, origination year, 20X2Loans, Amortized cost, excluding accrued interest, origination year, 20X1Loans, Amortized cost, excluding accrued interest, origination year, 20X0Loans, Amortized cost, excluding accrued interest, origination year, PriorLoans, Amortized cost, excluding accrued interest
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Fixed Rate Residential Mortgage [Member]Subprime [Member]Debt-to-Value Ratio, Less than 80 Percent [Member]FICO Score, Equal to or Greater than 660 [Member]165000000 1700000001370000001620000001250000002630000001022000000
ExM40
M6M30M39FICO Score, Less than 660 [Member]217000000 1840000001260000001360000002380000003910000001292000000
ExM1ExM41
86700000070050000048850000052600000061550000012745000004472000000
Residential Mortgage [Member]204342000002121080000026481000000215290000002441780000048089200000162162000000
M5
Figure 1.3(d) (continued)
34

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•The disclosure agrees to the amount of loans presented in examples 1.1b and 1.1c.
•“Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, before Allowance for Credit Loss” (L5) may be used, if applicable. Additionally, the following elements were used to tag the fact value for loans excluding accrued interest, originated each year, along with the alternative elements that may be used if accrued interest is not excluded:
◦“Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year” (L36) or “Financing Receivable, Year One, Originated, Current Fiscal Year” (L8).
◦“Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year” (L37) or “Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year” (L9).
◦“Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year” (L38) or “Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year” (L10).
◦“Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year” (L39) or “Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year” (L11).
◦“Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year” (L40) or “Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year” (L12).
◦“Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year” (L41) or “Financing Receivable, Originated, More than Five Years before Current Fiscal Year” (L13).



35

Example 1.1e—Credit Quality Indicators: Consumer Excluding Credit Card Loan Portfolio: Other Consumer Loans
This example illustrates the modeling for the disclosure of an entity’s internal credit risk ratings of other consumer loans. The entity’s other consumer loans are explicitly defined by the loan class components: auto, business banking, and student loans. Therefore, the extension element, “Automobile, Consumer Business Banking and Student Loans [Member]” (ExM9) has been created. However, in cases where a disclosed item represents an undefined other, a generic “other” element would be appropriate.









36

Loans by risk ratings
Consumer, excluding credit card loan portfolio
Other consumer loans
$ million
As of December 31, 20X4Loans
Amortized cost, excluding accrued interest, by origination year
20X420X320X220X120X0PriorRevolving, Excluding Accrued InterestRevolving Converted to Term Loans, Excluding Accrued InterestTotal
L36L37L38L39L40L41L42L43L1
Auto
A1:ExM1A2:M10A4:ExM311-2 Internal grade$3,250 $4,600 $2,570 $1,080 $955 $13,713 $26,168 
A4:ExM323-4 Internal grade2,150 1,350 1,890 987 899 7,530 14,806 
A4:ExM335 Internal grade1,555 1,220 860 1,110 651 2,896 8,292 
A4:ExM346 Internal grade210 75 326 441 320 250 1,622 
A4:ExM357 Internal grade— 44 — — — 21 65 
Total Auto7,165 7,289 5,646 3,618 2,825 24,410 — — 50,953 
Business banking
A2:ExM11A4:ExM311-2 Internal grade1,200 961 697 913 588 4,106 55 — 8,520 
A4:ExM323-4 Internal grade796 1,300 620 975 674 4,201 26 3 8,595 
A4:ExM335 Internal grade1,246 1,956 810 983 126 2,182 — — 7,303 
A4:ExM346 Internal grade484 562 83 395 45 200 — — 1,769 
A4:ExM357 Internal grade— 54 — — — — — — 54 
Total Business Banking3,726 4,833 2,210 3,266 1,433 10,689 81 3 26,241 
Student
A2:M12A4:ExM311-2 Internal grade2,603 1,920 1,222 965 1,201 3,105 11,016 
A4:ExM323-4 Internal grade331 712 899 160 — 57 2,159 
A4:ExM335 Internal grade— — — — — — — 
A4:ExM346 Internal grade— — — — — — — 
A4:ExM357 Internal grade— — — — — — — 
Total Student2,934 2,632 2,121 1,125 1,201 3,162 — — 13,175 
A2:ExM9Total other consumer$13,825 $14,754 $9,977 $8,009 $5,459 $38,261 $81 $3 $90,369 
Figure 1.1(e)

37

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
ExM1Consumer, Excluding Credit Card Loan Portfolio Segment [Member]DurationConsumerExcludingCreditCardLoanPortfolioSegmentMember
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
ExM9Automobile, Consumer Business Banking and Student Loans [Member]DurationAutomobileConsumerBusinessBankingAndStudentLoansMember
M10Automobile Loan [Member]DurationAutomobileLoanMember
ExM11Consumer Business Banking Loans [Member]DurationConsumerBusinessBankingLoansMember
M12Student Loan [Member]DurationStudentLoanMember
A4Internal Credit Assessment [Axis]DurationInternalCreditAssessmentAxis
Internal Credit Assessment [Domain]DurationInternalCreditAssessmentDomain
ExM31One to Two Internal Grade [Member]DurationOneToTwoInternalGradeMember
ExM32Three to Four Internal Grade [Member]DurationThreeToFourInternalGradeMember
ExM33Five Internal Grade [Member]DurationFiveInternalGradeMember
ExM34Six Internal Grade [Member]DurationSixInternalGradeMember
ExM35Seven Internal Grade [Member]DurationSevenInternalGradeMember
L1Financing Receivable, Excluding Accrued Interest, before Allowance for Credit LossDebitInstantFinancingReceivableExcludingAccruedInterestBeforeAllowanceForCreditLoss
L36Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearDebitinstantFinancingReceivableExcludingAccruedInterestYearOneOriginatedCurrentFiscalYear
L37Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestYearTwoOriginatedFiscalYearBeforeCurrentFiscalYear
L38Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestYearThreeOriginatedTwoYearsBeforeCurrentFiscalYear
L39Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestYearFourOriginatedThreeYearsBeforeCurrentFiscalYear
L40Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestYearFiveOriginatedFourYearsBeforeCurrentFiscalYear
L41Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearDebitInstantFinancingReceivableExcludingAccruedInterestOriginatedMoreThanFiveYearsBeforeCurrentFiscalYear
L42Financing Receivable, Excluding Accrued Interest, RevolvingDebitInstantFinancingReceivableExcludingAccruedInterestRevolving
L43Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term LoanDebitInstantFinancingReceivableExcludingAccruedInterestRevolvingConvertedToTermLoan
Figure 1.2(e)

38

The XBRL report view created using the modeling structure is provided here:
L36L37L38L39L40L41L42L43L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Internal Credit Assessment [Axis]Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, RevolvingFinancing Receivable, Excluding Accrued Interest, Revolving, Converted to Term LoanFinancing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A4
Preferred LabelLoans, Amortized cost, excluding accrued interest, origination year, 20X4Loans, Amortized cost, excluding accrued interest, origination year, 20X3Loans, Amortized cost, excluding accrued interest, origination year, 20X2Loans, Amortized cost, excluding accrued interest, origination year, 20X1Loans, Amortized cost, excluding accrued interest, origination year, 20X0Loans, Amortized cost, excluding accrued interest, origination year, PriorRevolving, Excluding Accrued InterestRevolving Converted to Term Loans, Excluding Accrued InterestLoans, Amortized cost, excluding accrued interest
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Automobile Loan [Member]One to Two Internal Grade [Member]
ExM3132500000004600000000257000000010800000009550000001371300000026168000000
Three to Four Internal Grade [Member]
ExM32215000000013500000001890000000987000000899000000753000000014806000000
Five Internal Grade [Member]
M10ExM3315550000001220000000860000000111000000065100000028960000008292000000
Six Internal Grade [Member]
ExM34210000000750000003260000004410000003200000002500000001622000000
Seven Internal Grade [Member]
ExM350440000000002100000065000000
71650000007289000000564600000036180000002825000000244100000000050953000000
ExM1Consumer Business Banking Loans [Member]One to Two Internal Grade [Member]
ExM31120000000096100000069700000091300000058800000041060000005500000008520000000
Three to Four Internal Grade [Member]
ExM32796000000130000000062000000097500000067400000042010000002600000030000008595000000
Five Internal Grade [Member]
ExM11ExM33124600000019560000008100000009830000001260000002182000000007303000000
Six Internal Grade [Member]
ExM344840000005620000008300000039500000045000000200000000001769000000
Figure 1.3(e) (continues)
39

L36L37L38L39L40L41L42L43L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Internal Credit Assessment [Axis]Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, Excluding Accrued Interest, RevolvingFinancing Receivable, Excluding Accrued Interest, Revolving, Converted to Term LoanFinancing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A2A4
Preferred LabelLoans, Amortized cost, excluding accrued interest, origination year, 20X4Loans, Amortized cost, excluding accrued interest, origination year, 20X3Loans, Amortized cost, excluding accrued interest, origination year, 20X2Loans, Amortized cost, excluding accrued interest, origination year, 20X1Loans, Amortized cost, excluding accrued interest, origination year, 20X0Loans, Amortized cost, excluding accrued interest, origination year, PriorRevolving, Excluding Accrued InterestRevolving Converted to Term Loans, Excluding Accrued InterestLoans, Amortized cost, excluding accrued interest
Seven Internal Grade [Member]
ExM3505400000000000054000000
372600000048330000002210000000326600000014330000001068900000081000000300000026241000000
Consumer, Excluding Credit Card Loan Portfolio Segment [Member]Student Loan [Member]One to Two Internal Grade [Member]
ExM312603000000192000000012220000009650000001201000000310500000011016000000
Three to Four Internal Grade [Member]
ExM323310000007120000008990000001600000000570000002159000000
Five Internal Grade [Member]
ExM1M12ExM330000000
Six Internal Grade [Member]
ExM340000000
Seven Internal Grade [Member]
ExM350000000
2934000000263200000021210000001125000000120100000031620000000013175000000
Automobile, Consumer Business Banking and Student Loans [Member]
ExM913825000000147540000009977000000800900000054590000003826100000081000000300000090369000000

Figure 1.3(e) (continued)
40

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•The class of loan balances in the disclosure agree to the amount of loans presented in example 1.1(b).
•“Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, before Allowance for Credit Loss” (L5) may be used, if applicable. Additionally, the following elements were used to tag the fact value for loans excluding accrued interest, originated each year, along with the alternative elements that may be used if accrued interest is not excluded:
◦“Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year” (L36) or “Financing Receivable, Year One, Originated, Current Fiscal Year” (L8).
◦“Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year” (L37) or “Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year” (L9).
◦“Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year” (L38) or “Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year” (L10).
◦“Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year” (L39) or “Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year” (L11).
◦“Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year” (L40) or “Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year” (L12).
◦“Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year” (L41) or “Financing Receivable, Originated, More than Five Years before Current Fiscal Year” (L13).
◦“Financing Receivable, Excluding Accrued Interest, Revolving” (L42) or “Financing Receivable, Revolving” (L14).
41

◦“Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan” (L43) or “Financing Receivable, Revolving, Converted to Term Loan” (L15).

42

Example 1.1f—Credit Card Loans by Geographic Region
This example illustrates the modeling for the disclosure of credit card loans to borrowers located in different states. The state members used in the modeling are from the SEC’s State and Province Taxonomy.
Credit card loans by geographic region
$ million
A1:M2
December 31, 20X4
Description
A8:M48Connecticut$14,070 
A8:M49New York9,516 
A8:M50California9,321 
A8:M51New Jersey7,913 
A8:M52Florida7,001 
A8:M53Maine5,326 
A8:M54OhioL14,985 
A8:M55Delaware4,267 
A8:M56Michigan3,309 
A8:M57Maryland3,272 
A8:ExM58All other49,518 
Total credit card loans, excluding accrued interest$118,498 
Figure 1.1(f)
43

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
M2Credit Card Receivable [Member]DurationCreditCardReceivablesMember
A8Geographical [Axis]DurationStatementGeographicalAxis
Geographical [Domain]DurationSegmentGeographicalDomain
M48CONNECTICUTDurationstpr:CT
M49NEW YORKDurationstpr:NY
M50CALIFORNIADurationstpr:CA
M51NEW JERSEYDurationstpr:NJ
M52FLORIDADurationstpr:FL
M53MAINEDurationstpr:ME
M54OHIODurationstpr:OH
M55DELAWAREDurationstpr:DE
M56MICHIGANDurationstpr:MI
M57MARYLANDDurationstpr:MD
ExM58Other Geographic Areas [Member]DurationOtherGeographicalAreasMember
L1Financing Receivable, Excluding Accrued Interest, before Allowance for Credit LossDebitInstantFinancingReceivableExcludingAccruedInterestBeforeAllowanceForCreditLoss
Figure 1.2(f)

44

The XBRL report view created using the modeling structure is provided here:
L1
Standard LabelFinancing Receivable Portfolio Segment [Axis]Geographical [Axis]Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss
A1A8
Preferred LabelTotal credit card loans, excluding accrued interest
Credit Card Receivable [Member]CONNECTICUT14070000000
M48
NEW YORK9516000000
M49
CALIFORNIA9321000000
M50
NEW JERSEY7913000000
M51
FLORIDA7001000000
M52
MAINE5326000000
M2M53
OHIO4985000000
M54
DELAWARE4267000000
M55
MICHIGAN3309000000
M56
MARYLAND3272000000
M57
Other Geographic Areas [Member]49518000000
ExM58
118498000000
Figure 1.3(f)







45

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•The disclosure total agrees to the amount of credit card loans presented in example 1.1a.
•“Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, before Allowance for Credit Loss” (L5) may be used, if applicable.


46

Example 2—Loans by Loan Portfolio Segment and Class
This example illustrates domestic and foreign loans disaggregated by class of loan. The “Geographic Distribution [Axis]” (A9) is intended to be used to tag the disaggregation of the loans by business activity identified as either domestic or foreign. In this example, domestic relates to the US. Therefore, the domestic information is intended to be tagged with the “UNITED STATES” (M59) which is a member from the SEC's Country Taxonomy. Foreign is not specified or disaggregated so the “Geographic Distribution, Foreign [Member]” (M60) is used to tag the business activity identified as foreign. The “Geographic Distribution, Domestic [Member]” is not intended to be used in the instance document, but it is expected to be included in the Definition Linkbase (see Figure 2.2) as the parent of the specific country for domestic activity. The “Geographical [Axis]” (A8) contains names of states, provinces or cities for specific locations and would not be used in this type of disclosure.
In this example, the bank has two financing receivable portfolios: commercial banking and consumer. The commercial banking portfolio contains the financing receivable classes: commercial real estate, commercial and industrial, and equipment financing. The category for each class of financing receivable is determined by the entity. In this example, the entity’s policy is to disaggregate its commercial banking portfolio by the industry sector of the borrower which includes: commercial real estate, commercial and industrial, and equipment financing. As such, members from the “Industry Sector [Axis]” are used and added to the “Class of Financing Receivable [Axis]” (A2).
In addition, the consumer portfolio contains fixed-rate and adjustable-rate residential mortgages, home equity and other consumer loans. These categories represent classes of financing receivables and are modeled as members on the axis, “Class of Financing Receivable [Axis]” (A2).
47

Loans by loan portfolio segment and class
$ million
As of December 31, 20X4
A9:M59A9:M60
U.S.ForeignTotal
Description
Commercial:
A1:M3A2:M13Commercial real estateL5$8,922 $105 $9,027 
Commercial:
A2:M15Commercial and industrial6,302 617 6,919 
A2:ExM16
Equipment financing
2,593 381 2,974 
A2:ExM14Total commercial8,895 998 9,893 
Total Commercial Banking17,817 1,103 18,920 
Consumer:
A1:M4Residential mortgage
A2:M8
Adjustable-rate
3,895 351 4,246 
A2:M6
Fixed-rate
521 130 651 
A2:M5Total residential mortgage4,416 481 4,897 
Home equity line of credit, other consumer and credit card
A2:M18Home equity line of credit1,284 — 1,284 
A2:ExM20Other consumer and credit card72 28 100 
A2:ExM17Total home equity line of credit, other consumer and credit card1,356 28 1,384 
Total Consumer6,573 509 7,082 
Total loans$24,390 $1,612 $26,002 
Figure 2.1
48

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
M3Commercial Portfolio Segment [Member]DurationCommercialPortfolioSegmentMember
M4Consumer Portfolio Segment [Member]DurationConsumerPortfolioSegmentMember
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M5Residential Mortgage [Member]DurationResidentialMortgageMember
M6Fixed Rate Residential Mortgage [Member]DurationFixedRateResidentialMortgageMember
M8Adjustable Rate Residential Mortgage [Member]DurationAdjustableRateResidentialMortgageMember
M13Commercial Real Estate [Member]DurationCommercialRealEstateMember
ExM14Commercial and Industrial Sector and Equipment Financing [Member]DurationCommercialAndIndustrialSectorAndEquipmentFinancingMember
M15Commercial and Industrial Sector [Member]DurationCommercialAndIndustrialSectorMember
ExM16Equipment Financing [Member]DurationEquipmentFinancingMember
ExM17Home Equity Line of Credit and Other Consumer [Member]DurationHomeEquityLineOfCreditAndOtherConsumerMember
M18Home Equity Line of Credit [Member]DurationHomeEquityMember
ExM20Other Consumer Loan and Credit Card Receivables [Member]DurationOtherConsumerLoanAndCreditCardReceivablesMember
A9Geographic Distribution [Axis]DurationGeographicDistributionAxis
Geographic Distribution [Domain]DurationGeographicDistributionDomain
Geographic Distribution, Domestic [Member]DurationGeographicDistributionDomesticMember
M59UNITED STATESDurationcountry:US
M60Geographic Distribution, Foreign [Member]DurationGeographicDistributionForeignMember
L5Financing Receivable, before Allowance for Credit LossDebitInstantNotesReceivableGross
Figure 2.2
49

The XBRL report view created using the modeling structure is provided here:
L5
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Geographic Distribution [Axis]Financing Receivable, before Allowance for Credit Loss
A1A2A9
Preferred LabelLoans
Commercial Portfolio Segment [Member]Commercial Real Estate [Member]UNITED STATES8922000000
M59
M13Geographic Distribution, Foreign [Member]105000000
M60
9027000000
Commercial and Industrial Sector [Member]UNITED STATES6302000000
M59
M15Geographic Distribution, Foreign [Member]617000000
M60
6919000000
Equipment Financing [Member]UNITED STATES2593000000
M59
M3ExM16Geographic Distribution, Foreign [Member]381000000
M60
2974000000
Commercial and Industrial Sector and Equipment Financing [Member]UNITED STATES8895000000
M59
ExM14Geographic Distribution, Foreign [Member]998000000
M60
9893000000
UNITED STATES17817000000
M59
Geographic Distribution, Foreign [Member]1103000000
M60
18920000000
Consumer Portfolio Segment [Member]Adjustable Rate Residential Mortgage [Member]UNITED STATES3895000000
M59
M8Geographic Distribution, Foreign [Member]351000000
M60
4246000000
M4Fixed Rate Residential Mortgage [Member]UNITED STATES521000000
M59
M6Geographic Distribution, Foreign [Member]130000000
M60
651000000
Figure 2.3 (continues)
50

L5
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Geographic Distribution [Axis]Financing Receivable, before Allowance for Credit Loss
A1A2A9
Preferred LabelLoans
Consumer Portfolio Segment [Member]Residential Mortgage [Member]UNITED STATES4416000000
M59
M5Geographic Distribution, Foreign [Member]481000000
M60
4897000000
Home Equity Line of Credit [Member]UNITED STATES1284000000
M59
M18Geographic Distribution, Foreign [Member]0
M60
1284000000
Other Consumer Loan and Credit Card Receivables [Member]UNITED STATES72000000
M59
ExM20Geographic Distribution, Foreign [Member]28000000
M4M60
100000000
Home Equity Line of Credit and Other Consumer [Member]UNITED STATES1356000000
M59
ExM17Geographic Distribution, Foreign [Member]28000000
M60
1384000000
UNITED STATES6573000000
M59
Geographic Distribution, Foreign [Member]509000000
M60
7082000000
UNITED STATES24390000000
M59
Geographic Distribution, Foreign [Member]1612000000
M60
Report-wide Value26002000000






Figure 2.3 (continued)
51

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•“Financing Receivable, before Allowance for Credit Loss” (L5) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) may be used, if applicable.
52

Example 3—Credit Quality Indicators
This example illustrates the modeling for the disclosure of credit quality indicators by year of origination. This example includes revolving loans and revolving loans converted to term loans, which are not broken out by year of origination. Other consumer loan and credit card receivables class consists of other consumer loans (broken out by origination year), revolving loans and revolving loans converted to term loans.
(in millions)Loans
Amortized Cost Basis by Origination Year
As of December 31, 20X420X420X320X220X120X0PriorRevolving LoansRevolving
Loans Converted to Term Loans		Total
Commercial
Commercial real estate
Risk Rating:
1 - 2 Internal gradeL8, A1:M3, A2:M13, A4:ExM31$939 L9, A1:M3, A2:M13, A4:ExM31$271 L10, A1:M3, A2:M13, A4:ExM31$225 L11, A1:M3, A2:M13, A4:ExM31$273 L12, A1:M3, A2:M13, A4:ExM31$487 L13, A1:M3, A2:M13, A4:ExM31$1,897 L5, A1:M3, A2:M13, A4:ExM31$4,092 
3 - 4 Internal gradeL8, A1:M3, A2:M13, A4:ExM32498 L9, A1:M3, A2:M13, A4:ExM32354 L10, A1:M3, A2:M13, A4:ExM32135 L11, A1:M3, A2:M13, A4:ExM32715 L12, A1:M3, A2:M13, A4:ExM32156 L13, A1:M3, A2:M13, A4:ExM32994 L5, A1:M3, A2:M13, A4:ExM322,852 
5 Internal gradeL8, A1:M3, A2:M13, A4:ExM33644 L9, A1:M3, A2:M13, A4:ExM33267 L10, A1:M3, A2:M13, A4:ExM33143 L11, A1:M3, A2:M13, A4:ExM33— L12, A1:M3, A2:M13, A4:ExM33465 L13, A1:M3, A2:M13, A4:ExM33375 L5, A1:M3, A2:M13, A4:ExM331,894 
6 Internal gradeL8, A1:M3, A2:M13, A4:ExM3420 L9, A1:M3, A2:M13, A4:ExM3411 L10, A1:M3, A2:M13, A4:ExM348 L11, A1:M3, A2:M13, A4:ExM349 L12, A1:M3, A2:M13, A4:ExM34— L13, A1:M3, A2:M13, A4:ExM34117 L5, A1:M3, A2:M13, A4:ExM34165 
7 Internal gradeL8, A1:M3, A2:M13, A4:ExM353 L9, A1:M3, A2:M13, A4:ExM352 L10, A1:M3, A2:M13, A4:ExM355 L11, A1:M3, A2:M13, A4:ExM354 L12, A1:M3, A2:M13, A4:ExM35— L13, A1:M3, A2:M13, A4:ExM3510 L5, A1:M3, A2:M13, A4:ExM3524 
Total commercial real estateL8, A1:M3, A2:M13$2,104 L9, A1:M3, A2:M13$905 L10, A1:M3, A2:M13$516 L11, A1:M3, A2:M13$1,001 L12, A1:M3, A2:M13$1,108 L13, A1:M3, A2:M13$3,393 L5, A1:M3, A2:M13$9,027 
Commercial and industrial
Risk Rating:
1 - 2 Internal gradeL8, A1:M3, A2:M15, A4:ExM31$371 L9, A1:M3, A2:M15, A4:ExM31$249 L10, A1:M3, A2:M15, A4:ExM31$209 L11, A1:M3, A2:M15, A4:ExM31$464 L12, A1:M3, A2:M15, A4:ExM31$322 L13, A1:M3, A2:M15, A4:ExM31$2,513 L5, A1:M3, A2:M15, A4:ExM31$4,128 
3 - 4 Internal gradeL8, A1:M3, A2:M15, A4:ExM32233 L9, A1:M3, A2:M15, A4:ExM32127 L10, A1:M3, A2:M15, A4:ExM32113 L11, A1:M3, A2:M15, A4:ExM32182 L12, A1:M3, A2:M15, A4:ExM32117 L13, A1:M3, A2:M15, A4:ExM321,136 L5, A1:M3, A2:M15, A4:ExM321,908 
Figure 3.1 (continues)
53

20X420X320X220X120X0PriorRevolving LoansRevolving
Loans Converted to Term Loans		Total
Commercial and industrial
Risk Rating:
5 Internal gradeL8, A1:M3, A2:M15, A4:ExM3352 L9, A1:M3, A2:M15, A4:ExM33151 L10, A1:M3, A2:M15, A4:ExM33— L11, A1:M3, A2:M15, A4:ExM33— L12, A1:M3, A2:M15, A4:ExM33121 L13, A1:M3, A2:M15, A4:ExM33559 L5, A1:M3, A2:M15, A4:ExM33883 
6 Internal gradeL8, A1:M3, A2:M15, A4:ExM34— L9, A1:M3, A2:M15, A4:ExM34— L10, A1:M3, A2:M15, A4:ExM34— L11, A1:M3, A2:M15, A4:ExM34— L12, A1:M3, A2:M15, A4:ExM34— L13, A1:M3, A2:M15, A4:ExM34— L5, A1:M3, A2:M15, A4:ExM34— 
7 Internal gradeL8, A1:M3, A2:M15, A4:ExM35— L9, A1:M3, A2:M15, A4:ExM35— L10, A1:M3, A2:M15, A4:ExM35— L11, A1:M3, A2:M15, A4:ExM35— L12, A1:M3, A2:M15, A4:ExM35— L13, A1:M3, A2:M15, A4:ExM35— L5, A1:M3, A2:M15, A4:ExM35— 
Commercial and industrialL8, A1:M3, A2:M15$656 L9, A1:M3, A2:M15$527 L10, A1:M3, A2:M15$322 L11, A1:M3, A2:M15$646 L12, A1:M3, A2:M15$560 L13, A1:M3, A2:M15$4,208 L5, A1:M3, A2:M15$6,919 
Equipment financing
Risk Rating:
1 - 2 Internal gradeL8, A1:M3, A2:ExM16, A4:ExM31$104 L9, A1:M3, A2:ExM16, A4:ExM31$158 L10, A1:M3, A2:ExM16, A4:ExM31$191 L11, A1:M3, A2:ExM16, A4:ExM31$259 L12, A1:M3, A2:ExM16, A4:ExM31$285 L13, A1:M3, A2:ExM16, A4:ExM31$458 L5, A1:M3, A2:ExM16, A4:ExM311,455 
3 - 4 Internal gradeL8, A1:M3, A2:ExM16, A4:ExM32155 L9, A1:M3, A2:ExM16, A4:ExM32165 L10, A1:M3, A2:ExM16, A4:ExM32137 L11, A1:M3, A2:ExM16, A4:ExM32169 L12, A1:M3, A2:ExM16, A4:ExM32144 L13, A1:M3, A2:ExM16, A4:ExM32532 L5, A1:M3, A2:ExM16, A4:ExM321,302 
5 Internal gradeL8, A1:M3, A2:ExM16, A4:ExM33— L9, A1:M3, A2:ExM16, A4:ExM33— L10, A1:M3, A2:ExM16, A4:ExM33— L11, A1:M3, A2:ExM16, A4:ExM33— L12, A1:M3, A2:ExM16, A4:ExM33— L13, A1:M3, A2:ExM16, A4:ExM33217 L5, A1:M3, A2:ExM16, A4:ExM33217 
6 Internal gradeL8, A1:M3, A2:ExM16, A4:ExM34— L9, A1:M3, A2:ExM16, A4:ExM34— L10, A1:M3, A2:ExM16, A4:ExM34— L11, A1:M3, A2:ExM16, A4:ExM34— L12, A1:M3, A2:ExM16, A4:ExM34— L13, A1:M3, A2:ExM16, A4:ExM34— L5, A1:M3, A2:ExM16, A4:ExM34— 
7 Internal gradeL8, A1:M3, A2:ExM16, A4:ExM35— L9, A1:M3, A2:ExM16, A4:ExM35— L10, A1:M3, A2:ExM16, A4:ExM35— L11, A1:M3, A2:ExM16, A4:ExM35— L12, A1:M3, A2:ExM16, A4:ExM35— L13, A1:M3, A2:ExM16, A4:ExM35— L5, A1:M3, A2:ExM16, A4:ExM35— 
Total equipment financingL8, A1:M3, A2:ExM16$259 L9, A1:M3, A2:ExM16$323 L10, A1:M3, A2:ExM16$328 L11, A1:M3, A2:ExM16$428 L12, A1:M3, A2:ExM16$429 L13, A1:M3, A2:ExM16$1,207 L5, A1:M3, A2:ExM162,974 
Figure 3.1 (continues)
54

20X420X320X220X120X0PriorRevolving LoansRevolving
Loans Converted to Term Loans		Total
Consumer
Residential mortgage—adjustable rate
Risk Rating:
1 - 2 Internal gradeL8, A1:M4, A2:M8, A4:ExM31$295 L9, A1:M4, A2:M8, A4:ExM31$211 L10, A1:M4, A2:M8, A4:ExM31$144 L11, A1:M4, A2:M8, A4:ExM31$190 L12, A1:M4, A2:M8, A4:ExM31$132 L13, A1:M4, A2:M8, A4:ExM31$1,181 L5, A1:M4, A2:M8, A4:ExM31$2,153 
3 - 4 Internal gradeL8, A1:M4, A2:M8, A4:ExM32150 L9, A1:M4, A2:M8, A4:ExM32159 L10, A1:M4, A2:M8, A4:ExM32205 L11, A1:M4, A2:M8, A4:ExM3267 L12, A1:M4, A2:M8, A4:ExM32174 L13, A1:M4, A2:M8, A4:ExM32676 L5, A1:M4, A2:M8, A4:ExM321,431 
5 Internal gradeL8, A1:M4, A2:M8, A4:ExM3379 L9, A1:M4, A2:M8, A4:ExM33135 L10, A1:M4, A2:M8, A4:ExM3351 L11, A1:M4, A2:M8, A4:ExM3372 L12, A1:M4, A2:M8, A4:ExM3311 L13, A1:M4, A2:M8, A4:ExM33314 L5, A1:M4, A2:M8, A4:ExM33662 
6 Internal gradeL8, A1:M4, A2:M8, A4:ExM34— L9, A1:M4, A2:M8, A4:ExM34— L10, A1:M4, A2:M8, A4:ExM34— L11, A1:M4, A2:M8, A4:ExM34— L12, A1:M4, A2:M8, A4:ExM34— L13, A1:M4, A2:M8, A4:ExM34— L5, A1:M4, A2:M8, A4:ExM34— 
7 Internal gradeL8, A1:M4, A2:M8, A4:ExM35— L9, A1:M4, A2:M8, A4:ExM35— L10, A1:M4, A2:M8, A4:ExM35— L11, A1:M4, A2:M8, A4:ExM35— L12, A1:M4, A2:M8, A4:ExM35— L13, A1:M4, A2:M8, A4:ExM35— L5, A1:M4, A2:M8, A4:ExM35— 
Total residential mortgage - adjustable rateL8, A1:M4, A2:M8$524 L9, A1:M4, A2:M8$505 L10, A1:M4, A2:M8$400 L11, A1:M4, A2:M8$329 L12, A1:M4, A2:M8$317 L13, A1:M4, A2:M8$2,171 L5, A1:M4, A2:M8$4,246 
Residential mortgage—fixed rate
Risk Rating:
1 - 2 Internal gradeL8, A1:M4, A2:M6, A4:ExM31$60 L9, A1:M4, A2:M6, A4:ExM31$97 L10, A1:M4, A2:M6, A4:ExM31$68 L11, A1:M4, A2:M6, A4:ExM31$29 L12, A1:M4, A2:M6, A4:ExM31$21 L13, A1:M4, A2:M6, A4:ExM31$66 L5, A1:M4, A2:M6, A4:ExM31$341 
3 - 4 Internal gradeL8, A1:M4, A2:M6, A4:ExM3213 L9, A1:M4, A2:M6, A4:ExM3281 L10, A1:M4, A2:M6, A4:ExM3237 L11, A1:M4, A2:M6, A4:ExM3254 L12, A1:M4, A2:M6, A4:ExM3246 L13, A1:M4, A2:M6, A4:ExM3232 L5, A1:M4, A2:M6, A4:ExM32263 
5 Internal gradeL8, A1:M4, A2:M6, A4:ExM3323 L9, A1:M4, A2:M6, A4:ExM33— L10, A1:M4, A2:M6, A4:ExM33— L11, A1:M4, A2:M6, A4:ExM33— L12, A1:M4, A2:M6, A4:ExM33— L13, A1:M4, A2:M6, A4:ExM3324 L5, A1:M4, A2:M6, A4:ExM3347 
6 Internal gradeL8, A1:M4, A2:M6, A4:ExM34— L9, A1:M4, A2:M6, A4:ExM34— L10, A1:M4, A2:M6, A4:ExM34— L11, A1:M4, A2:M6, A4:ExM34— L12, A1:M4, A2:M6, A4:ExM34— L13, A1:M4, A2:M6, A4:ExM34— L5, A1:M4, A2:M6, A4:ExM34— 
7 Internal gradeL8, A1:M4, A2:M6, A4:ExM35— L9, A1:M4, A2:M6, A4:ExM35— L10, A1:M4, A2:M6, A4:ExM35— L11, A1:M4, A2:M6, A4:ExM35— L12, A1:M4, A2:M6, A4:ExM35— L13, A1:M4, A2:M6, A4:ExM35— L5, A1:M4, A2:M6, A4:ExM35— 
Total residential mortgage - fixed rateL8, A1:M4, A2:M6$96 L9, A1:M4, A2:M6$178 L10, A1:M4, A2:M6$105 L11, A1:M4, A2:M6$83 L12, A1:M4, A2:M6$67 L13, A1:M4, A2:M6$122 L5, A1:M4, A2:M6$651 
Figure 3.1 (continues)
55

20X420X320X220X120X0PriorRevolving LoansRevolving
Loans Converted to Term Loans		Total
Home equity line of credit
Risk Rating:
1 - 2 Internal gradeL14, A1:M4, A2:M18, A4:ExM31$823 L15, A1:M4, A2:M18, A4:ExM31— L5, A1:M4, A2:M18, A4:ExM31$823 
3 - 4 Internal gradeL14, A1:M4, A2:M18, A4:ExM32300 L15, A1:M4, A2:M18, A4:ExM3252 L5, A1:M4, A2:M18, A4:ExM32352 
5 Internal gradeL14, A1:M4, A2:M18, A4:ExM33100 L15, A1:M4, A2:M18, A4:ExM339 L5, A1:M4, A2:M18, A4:ExM33109 
6 Internal gradeL14, A1:M4, A2:M18, A4:ExM34— L15, A1:M4, A2:M18, A4:ExM34— L5, A1:M4, A2:M18, A4:ExM34— 
7 Internal gradeL14, A1:M4, A2:M18, A4:ExM35— L15, A1:M4, A2:M18, A4:ExM35— L5, A1:M4, A2:M18, A4:ExM35— 
Total home equity line of creditL14, A1:M4, A2:M18$1,223 L15, A1:M4, A2:M18, $61 L5, A1:M4, A2:M18$1,284 
Other consumer
Risk Rating:
1 - 2 Internal gradeL8, A1:M4, A2:ExM19, A4:ExM31$11 L9, A1:M4, A2:ExM19, A4:ExM31$1 L10, A1:M4, A2:ExM19, A4:ExM31$14 L11, A1:M4, A2:ExM19, A4:ExM31$— L12, A1:M4, A2:ExM19, A4:ExM31$— L13, A1:M4, A2:ExM19, A4:ExM31$— L14, A1:M4, A2:M2, A4:ExM31$10 L5, A1:M4, A2:ExM20, A4:ExM31$36 
3 - 4 Internal gradeL8, A1:M4, A2:ExM19, A4:ExM323 L9, A1:M4, A2:ExM19, A4:ExM328 L10, A1:M4, A2:ExM19, A4:ExM324 L11, A1:M4, A2:ExM19, A4:ExM3216 L12, A1:M4, A2:ExM19, A4:ExM32— L13, A1:M4, A2:ExM19, A4:ExM32— L14, A1:M4, A2:M2, A4:ExM3211 L5, A1:M4, A2:ExM20, A4:ExM3242 
5 Internal gradeL8, A1:M4, A2:ExM19, A4:ExM335 L9, A1:M4, A2:ExM19, A4:ExM33— L10, A1:M4, A2:ExM19, A4:ExM33— L11, A1:M4, A2:ExM19, A4:ExM3315 L12, A1:M4, A2:ExM19, A4:ExM33— L13, A1:M4, A2:ExM19, A4:ExM33— L14, A1:M4, A2:M2, A4:ExM33— L5, A1:M4, A2:ExM20, A4:ExM3320 
6 Internal gradeL8, A1:M4, A2:ExM19, A4:ExM34— L9, A1:M4, A2:ExM19, A4:ExM342 L10, A1:M4, A2:ExM19, A4:ExM34— L11, A1:M4, A2:ExM19, A4:ExM34— L12, A1:M4, A2:ExM19, A4:ExM34— L13, A1:M4, A2:ExM19, A4:ExM34— L14, A1:M4, A2:M2, A4:ExM34— L5, A1:M4, A2:ExM20, A4:ExM342 
Figure 3.1 (continues)
56

20X420X320X220X120X0PriorRevolving LoansRevolving
Loans Converted to Term Loans		Total
Other consumer
Risk Rating:
7 Internal gradeL8, A1:M4, A2:ExM19, A4:ExM35— L9, A1:M4, A2:ExM19, A4:ExM35— L10, A1:M4, A2:ExM19, A4:ExM35— L11, A1:M4, A2:ExM19, A4:ExM35— L12, A1:M4, A2:ExM19, A4:ExM35— L13, A1:M4, A2:ExM19, A4:ExM35— L14, A1:M4, A2:M2, A4:ExM35— L5, A1:M4, A2:ExM20, A4:ExM35— 
Total other consumerL8, A1:M4, A2:ExM19$19 L9, A1:M4, A2:ExM19$11 L10, A1:M4, A2:ExM19$18 L11, A1:M4, A2:ExM19$31 L12, A1:M4, A2:ExM19$— L13, A1:M4, A2:ExM19$— L14, A1:M4, A2:M2$21 L5, A1:M4, A2:ExM20$100 
Figure 3.1 (continued)
57

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
M3Commercial Portfolio Segment [Member]DurationCommercialPortfolioSegmentMember
M4Consumer Portfolio Segment [Member]DurationConsumerPortfolioSegmentMember
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M6Fixed Rate Residential Mortgage [Member]DurationFixedRateResidentialMortgageMember
M8Adjustable Rate Residential Mortgage [Member]DurationAdjustableRateResidentialMortgageMember
M13Commercial Real Estate [Member]DurationCommercialRealEstateMember
M15Commercial and Industrial Sector [Member]DurationCommercialAndIndustrialSectorMember
ExM16Equipment Financing [Member]DurationEquipmentFinancingMember
M18Home Equity Line of Credit [Member]DurationHomeEquityMember
ExM20Other Consumer Loan and Credit Card Receivables [Member]DurationOtherConsumerLoanAndCreditCardReceivablesMember
M2Credit Card Receivable [Member]DurationCreditCardReceivablesMember
ExM19Consumer, Other [Member]DurationConsumerOtherMember
A4Internal Credit Assessment [Axis]DurationInternalCreditAssessmentAxis
Internal Credit Assessment [Domain]DurationInternalCreditAssessmentDomain
ExM31One to Two Internal Grade [Member]DurationOneToTwoInternalGradeMember
ExM32Three to Four Internal Grade [Member]DurationThreeToFourInternalGradeMember
ExM33Five Internal Grade [Member]DurationFiveInternalGradeMember
ExM34Six Internal Grade [Member]DurationSixInternalGradeMember
ExM35Seven Internal Grade [Member]DurationSevenInternalGradeMember
L5Financing Receivable, before Allowance for Credit LossDebitInstantNotesReceivableGross
L8Financing Receivable, Year One, Originated, Current Fiscal YearDebitInstantFinancingReceivableOriginatedInCurrentFiscalYear
L9Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal YearDebitInstantFinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear
L10Financing Receivable, Year Three, Originated, Two Years before Current Fiscal YearDebitInstantFinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear
L11Financing Receivable, Year Four, Originated, Three Years before Current Fiscal YearDebitInstantFinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear
L12Financing Receivable, Year Five, Originated, Four Years before Current Fiscal YearDebitInstantFinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear
L13Financing Receivable, Originated, More than Five Years before Current Fiscal YearDebitInstantFinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear
L14Financing Receivable, RevolvingDebitInstantFinancingReceivableRevolving
L15Financing Receivable, Revolving, Converted to Term LoanDebitInstantFinancingReceivableRevolvingConvertedToTermLoan
Figure 3.2
58

The XBRL report view created using the modeling structure is provided here:
L8L9L10L11L12L13L14L15L5
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Internal Credit Assessment [Axis]Financing Receivable, Year One, Originated, Current Fiscal YearFinancing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, RevolvingFinancing Receivable, Revolving, Converted to Term LoanFinancing Receivable, before Allowance for Credit Loss
A1A2A4
Preferred LabelLoans, Amortized Cost Basis by Origination Year, 20X4Loans, Amortized Cost Basis by Origination Year, 20X3Loans, Amortized Cost Basis by Origination Year, 20X2Loans, Amortized Cost Basis by Origination Year, 20X1Loans, Amortized Cost Basis by Origination Year, 20X0Loans, Amortized Cost Basis by Origination Year, PriorRevolving LoansRevolving
Loans Converted to Term Loans		Loans
Commercial Portfolio Segment [Member]Commercial Real Estate [Member]One to Two Internal Grade [Member]
ExM3193900000027100000022500000027300000048700000018970000004092000000
Three to Four Internal Grade [Member]
ExM324980000003540000001350000007150000001560000009940000002852000000
Five Internal Grade [Member]
M13ExM3364400000026700000014300000004650000003750000001894000000
Six Internal Grade [Member]
ExM342000000011000000800000090000000117000000165000000
M3Seven Internal Grade [Member]
ExM35300000020000005000000400000001000000024000000
21040000009050000005160000001001000000110800000033930000009027000000
Commercial and Industrial Sector [Member]One to Two Internal Grade [Member]
ExM3137100000024900000020900000046400000032200000025130000004128000000
Three to Four Internal Grade [Member]
M15ExM3223300000012700000011300000018200000011700000011360000001908000000
Five Internal Grade [Member]
ExM335200000015100000000121000000559000000883000000
Figure 3.3 (continues)
59

L8L9L10L11L12L13L14L15L5
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Internal Credit Assessment [Axis]Financing Receivable, Year One, Originated, Current Fiscal YearFinancing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, RevolvingFinancing Receivable, Revolving, Converted to Term LoanFinancing Receivable, before Allowance for Credit Loss
A1A2A4
Preferred LabelLoans, Amortized Cost Basis by Origination Year, 20X4Loans, Amortized Cost Basis by Origination Year, 20X3Loans, Amortized Cost Basis by Origination Year, 20X2Loans, Amortized Cost Basis by Origination Year, 20X1Loans, Amortized Cost Basis by Origination Year, 20X0Loans, Amortized Cost Basis by Origination Year, PriorRevolving LoansRevolving
Loans Converted to Term Loans		Loans
Commercial Portfolio Segment [Member]Commercial and Industrial Sector [Member]Six Internal Grade [Member]
ExM340000000
M15Seven Internal Grade [Member]
ExM350000000
65600000052700000032200000064600000056000000042080000006919000000
Equipment Financing [Member]One to Two Internal Grade [Member]
ExM311040000001580000001910000002590000002850000004580000001455000000
M3Three to Four Internal Grade [Member]
ExM321550000001650000001370000001690000001440000005320000001302000000
Five Internal Grade [Member]
ExM16ExM3300000217000000217000000
Six Internal Grade [Member]
ExM340000000
Seven Internal Grade [Member]
ExM350000000
25900000032300000032800000042800000042900000012070000002974000000
Consumer Portfolio Segment [Member]Adjustable Rate Residential Mortgage [Member]One to Two Internal Grade [Member]
M4M8ExM3129500000021100000014400000019000000013200000011810000002153000000
Figure 3.3 (continues)
60

L8L9L10L11L12L13L14L15L5
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Internal Credit Assessment [Axis]Financing Receivable, Year One, Originated, Current Fiscal YearFinancing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, RevolvingFinancing Receivable, Revolving, Converted to Term LoanFinancing Receivable, before Allowance for Credit Loss
A1A2A4
Preferred LabelLoans, Amortized Cost Basis by Origination Year, 20X4Loans, Amortized Cost Basis by Origination Year, 20X3Loans, Amortized Cost Basis by Origination Year, 20X2Loans, Amortized Cost Basis by Origination Year, 20X1Loans, Amortized Cost Basis by Origination Year, 20X0Loans, Amortized Cost Basis by Origination Year, PriorRevolving LoansRevolving
Loans Converted to Term Loans		Loans
Consumer Portfolio Segment [Member]Adjustable Rate Residential Mortgage [Member]Three to Four Internal Grade [Member]
ExM32150000000159000000205000000670000001740000006760000001431000000
Five Internal Grade [Member]
ExM3379000000135000000510000007200000011000000314000000662000000
M8Six Internal Grade [Member]
ExM340000000
Seven Internal Grade [Member]
M4ExM350000000
52400000050500000040000000032900000031700000021710000004246000000
Fixed Rate Residential Mortgage [Member]One to Two Internal Grade [Member]
ExM31600000009700000068000000290000002100000066000000341000000
Three to Four Internal Grade [Member]
ExM32130000008100000037000000540000004600000032000000263000000
Five Internal Grade [Member]
M6ExM332300000000002400000047000000
Six Internal Grade [Member]
ExM340000000
Seven Internal Grade [Member]
ExM350000000
Figure 3.3 (continues)
61

L8L9L10L11L12L13L14L15L5
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Internal Credit Assessment [Axis]Financing Receivable, Year One, Originated, Current Fiscal YearFinancing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, RevolvingFinancing Receivable, Revolving, Converted to Term LoanFinancing Receivable, before Allowance for Credit Loss
A1A2A4
Preferred LabelLoans, Amortized Cost Basis by Origination Year, 20X4Loans, Amortized Cost Basis by Origination Year, 20X3Loans, Amortized Cost Basis by Origination Year, 20X2Loans, Amortized Cost Basis by Origination Year, 20X1Loans, Amortized Cost Basis by Origination Year, 20X0Loans, Amortized Cost Basis by Origination Year, PriorRevolving LoansRevolving
Loans Converted to Term Loans		Loans
Consumer Portfolio Segment [Member]Fixed Rate Residential Mortgage [Member]
M6960000001780000001050000008300000067000000122000000651000000
Home Equity Line of Credit [Member]One to Two Internal Grade [Member]
ExM318230000000823000000
Three to Four Internal Grade [Member]
ExM3230000000052000000352000000
Five Internal Grade [Member]
M4M18ExM331000000009000000109000000
Six Internal Grade [Member]
ExM34000
Seven Internal Grade [Member]
ExM35000
1223000000610000001284000000
Consumer, Other [Member]One to Two Internal Grade [Member]
ExM3111000000100000014000000000
ExM19Three to Four Internal Grade [Member]
ExM323000000800000040000001600000000
Figure 3.3 (continues)
62

L8L9L10L11L12L13L14L15L5
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Internal Credit Assessment [Axis]Financing Receivable, Year One, Originated, Current Fiscal YearFinancing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, RevolvingFinancing Receivable, Revolving, Converted to Term LoanFinancing Receivable, before Allowance for Credit Loss
A1A2A4
Preferred LabelLoans, Amortized Cost Basis by Origination Year, 20X4Loans, Amortized Cost Basis by Origination Year, 20X3Loans, Amortized Cost Basis by Origination Year, 20X2Loans, Amortized Cost Basis by Origination Year, 20X1Loans, Amortized Cost Basis by Origination Year, 20X0Loans, Amortized Cost Basis by Origination Year, PriorRevolving LoansRevolving
Loans Converted to Term Loans		Loans
Consumer Portfolio Segment [Member]Consumer, Other [Member]Five Internal Grade [Member]
ExM335000000001500000000
Six Internal Grade [Member]
ExM19ExM34020000000000
Seven Internal Grade [Member]
ExM35000000
1900000011000000180000003100000000
Credit Card Receivable [Member]One to Two Internal Grade [Member]
M4ExM3110000000
Three to Four Internal Grade [Member]
ExM3211000000
Five Internal Grade [Member]
M2ExM330
Six Internal Grade [Member]
ExM340
Seven Internal Grade [Member]
ExM350
21000000
Figure 3.3 (continues)
63

L8L9L10L11L12L13L14L15L5
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Internal Credit Assessment [Axis]Financing Receivable, Year One, Originated, Current Fiscal YearFinancing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal YearFinancing Receivable, Year Three, Originated, Two Years before Current Fiscal YearFinancing Receivable, Year Four, Originated, Three Years before Current Fiscal YearFinancing Receivable, Year Five, Originated, Four Years before Current Fiscal YearFinancing Receivable, Originated, More than Five Years before Current Fiscal YearFinancing Receivable, RevolvingFinancing Receivable, Revolving, Converted to Term LoanFinancing Receivable, before Allowance for Credit Loss
A1A2A4
Preferred LabelLoans, Amortized Cost Basis by Origination Year, 20X4Loans, Amortized Cost Basis by Origination Year, 20X3Loans, Amortized Cost Basis by Origination Year, 20X2Loans, Amortized Cost Basis by Origination Year, 20X1Loans, Amortized Cost Basis by Origination Year, 20X0Loans, Amortized Cost Basis by Origination Year, PriorRevolving LoansRevolving
Loans Converted to Term Loans		Loans
Consumer Portfolio Segment [Member]Other Consumer Loan and Credit Card Receivables [Member]One to Two Internal Grade [Member]
ExM3136000000
Three to Four Internal Grade [Member]
ExM3242000000
Five Internal Grade [Member]
M4ExM20ExM3320000000
Six Internal Grade [Member]
ExM342000000
Seven Internal Grade [Member]
ExM350
100000000
Figure 3.3 (continued)
64

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•“Financing Receivable, before Allowance for Credit Loss” (L5) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) may be used, if applicable. Additionally, the following elements were used to tag the fact value for loans originated each year, along with the alternative elements that may be used if accrued interest is excluded:
◦“Financing Receivable, Year One, Originated, Current Fiscal Year” (L8) or “Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year” (L36).
◦“Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year” (L9) or “Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year” (L37).
◦“Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year” (L10) or “Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year” (L38).
◦“Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year” (L11) or “Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year” (L39).
◦“Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year” (L12) or “Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year” (L40).
◦“Financing Receivable, Originated, More than Five Years before Current Fiscal Year” (L13) or “Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year” (L41).
◦“Financing Receivable, Revolving” (L14) or “Financing Receivable, Excluding Accrued Interest, Revolving” (L42).
◦“Financing Receivable, Revolving, Converted to Term Loan” (L15) or “Financing Receivable, Excluding Accrued Interest, Revolving, Converted to Term Loan” (L43).
65

Example 4—Nonperforming Loans
This example illustrates the modeling for the disclosure of nonperforming loans disaggregated by class of loan distinguished by core and non-core business portfolios. The core portfolio consists of residential mortgage and home equity loans which the entity has identified as being strategic or central to the entity’s ongoing business. The non-core portfolio consists of residential mortgage and home equity loan assets that are part of businesses or portfolios not strategic or central to the entity's ongoing business operations. This can include, but is not limited to, higher risk, nonstrategic legacy businesses or portfolios intended to be wound down or disposed of other than by sale.
Nonperforming loans
$ million
As of December 31, 20X4
Nonperforming loans
A11:M63
Home loansL5
A1:M4
Core portfolio
A10:M61, A2:M5Residential mortgage$6,351 
A10:M61, A2:M7Home equity3,141 
Non-core portfolio
A10:M62, A2:M5Residential mortgage9,386 
A10:M62, A2:M7Home equity4,462 
Credit card and other consumer
A9:M59, A2:M2
U.S. credit card
10 
A9:M60, A2:M2
Non-U.S. credit card
2 
A2:ExM19Other consumer 53 
Total home loans, credit card and other consumer
23,405 
Commercial:
A1:M3A2:M13Commercial real estate405 
A2:M21Construction loans887 
Total commercial1,292 
Total loans$24,697 
Figure 4.1
66

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
M3Commercial Portfolio Segment [Member]DurationCommercialPortfolioSegmentMember
M4Consumer Portfolio Segment [Member]DurationConsumerPortfolioSegmentMember
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M2Credit Card Receivable [Member]DurationCreditCardReceivablesMember
M5Residential Mortgage [Member]DurationResidentialMortgageMember
M7Home Equity Loan [Member]DurationHomeEquityLoanMember
M13Commercial Real Estate [Member]DurationCommercialRealEstateMember
ExM19Consumer, Other [Member]DurationConsumerOtherMember
M21Construction Loans [Member]DurationConstructionLoansMember
A9Geographic Distribution [Axis]DurationGeographicDistributionAxis
Geographic Distribution [Domain]DurationGeographicDistributionDomain
Geographic Distribution, Domestic [Member]DurationGeographicDistributionDomesticMember
M59UNITED STATESDurationcountry:US
M60Geographic Distribution, Foreign [Member]DurationGeographicDistributionForeignMember
A10Core and Non-core Status [Axis]DurationCoreAndNonCoreStatusAxis
Core and Non-core Status [Domain]DurationCoreAndNonCoreStatusDomain
M61Core [Member]DurationCoreMember
M62Non-core [Member]DurationNonCoreMember
A11Financial Instrument Performance Status [Axis]DurationFinancialInstrumentPerformanceStatusAxis
Financial Instrument Performance Status [Domain]DurationFinancialInstrumentPerformanceStatusDomain
M63Nonperforming Financial Instruments [Member]DurationNonperformingFinancingReceivableMember
L5Financing Receivable, before Allowance for Credit LossDebitInstantNotesReceivableGross
Figure 4.2
67

The XBRL report view created using the modeling structure is provided here:
L5
Standard LabelFinancial Instrument Performance Status [Axis]Financing Receivable Portfolio Segment [Axis]Core and Non-core Status [Axis]Class of Financing Receivable [Axis]Geographic Distribution [Axis]Financing Receivable, before Allowance for Credit Loss
A11A1A10A2A9
Preferred LabelNonperforming loans
Nonperforming Financial Instruments [Member]Consumer Portfolio Segment [Member]Core [Member]Residential Mortgage [Member]6351000000
M5
M61Home Equity Loan [Member]3141000000
M7
Non-core [Member]Residential Mortgage [Member]9386000000
M5
M62Home Equity Loan [Member]4462000000
M63M4M7
Credit Card Receivable [Member]UNITED STATES10000000
M59
M2Geographic Distribution, Foreign [Member]2000000
M60
Other Consumer [Member]53000000
ExM19
23405000000
Commercial Portfolio Segment [Member]Commercial Real Estate [Member]405000000
M13
Construction Loans [Member]887000000
M3M21
1292000000
24697000000
Figure 4.3
68

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•This example illustrates domestic and foreign loans disaggregated by class of loan. The “Geographic Distribution [Axis]” (A9) is intended to be used to tag the disaggregation of the loans by business activity identified as either domestic or foreign. In this example, domestic relates to the US. Therefore, the domestic information is intended to be tagged with the “UNITED STATES” (M59) which is a member from the SEC's Country Taxonomy. Foreign is not specified or disaggregated so the “Geographic Distribution, Foreign [Member]” (M60) is used to tag the business activity identified as foreign. The “Geographic Distribution, Domestic [Member]” is not intended to be used in the instance document, but it is expected to be included in the Definition Linkbase (see Figure 4.2) as the parent of the specific country for domestic activity. The “Geographical [Axis]” (A8) contains names of states, provinces or cities for specific locations and would not be used in this type of disclosure.
•“Financing Receivable, before Allowance for Credit Loss” (L5) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) may be used, if applicable.
69

Example 5—Summary of Loans by Portfolio and Class
This example illustrates the modeling for the disclosure of loans disaggregated by class of loan that is categorized by type of collateral. The members from the “Collateral Held [Axis]” are applied to the “Class of Financing Receivable [Axis]” (A2) to convey the classes.
Summary of Loans by Portfolio and Class
$ million
December 31, 20X4
Commercial:L5
A1:M3A2:M13Commercial real estate$10,518 
A2:M23Machinery and equipment10,040 
A2:M22Total commercial20,558 
Consumer:
A1:M4A2:M24Residential real estate10,001 
A2:M25Auto3,456 
A2:M22Total consumer- collateralized13,457 
A2:M26Consumer- uncollateralized707 
Total consumer
14,164 
Total loans$34,722 
Figure 5.1


70

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
M3Commercial Portfolio Segment [Member]DurationCommercialPortfolioSegmentMember
M4Consumer Portfolio Segment [Member]DurationConsumerPortfolioSegmentMember
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M22Collateral Pledged [Member]DurationCollateralPledgedMember
M13Commercial Real Estate [Member]DurationCommercialRealEstateMember
M23
Machinery and Equipment [Member]
DurationMachineryAndEquipmentMember
M24Residential Real Estate [Member]DurationResidentialRealEstateMember
M25Automobiles [Member]DurationAutomobilesMember
M26Uncollateralized [Member]DurationUncollateralizedMember
L5Financing Receivable, before Allowance for Credit LossDebitInstantNotesReceivableGross
Figure 5.2


71

The XBRL report view created using the modeling structure is provided here:
L5
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Financing Receivable, before Allowance for Credit Loss
A1A2
Preferred LabelLoans
Commercial Portfolio Segment [Member]Commercial Real Estate [Member]10518000000
M13
Machinery and Equipment [Member]
10040000000
M23
M3Collateral Pledged [Member]20558000000
M22
20558000000
Consumer Portfolio Segment [Member]Residential Real Estate [Member]10001000000
M24
Automobiles [Member]3456000000
M25
Collateral Pledged [Member]13457000000
M4M22
Uncollateralized [Member]707000000
M26
14164000000
Report-wide Value34722000000
Figure 5.3

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•The $20,558 million is tagged twice even though the number is only presented once. It is tagged once with the members “Collateral Pledged [Member]” (M22) and “Commercial Portfolio Segment [Member]” (M3) since it is the total of collateral pledged in the commercial portfolio segment. It is also tagged once with the member “Commercial Portfolio Segment [Member]” (M3) since it is the total of the commercial portfolio.
•“Financing Receivable, before Allowance for Credit Loss” (L5) is used to tag the fact value for loans before the allowance for credit loss. Alternatively, “Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss” (L1) may be used, if applicable.
72

Example 6—Loan Modifications
This example illustrates the modeling for the disclosure of loan modifications by different types of concessions. The example breaks out the type of loan concession using the Loan Restructuring Modification [Axis]” (A12). Concessions include: interest rate reductions, term extensions, principal forgiveness, and combinations of these concessions. The loans included in the combination columns have had multiple types of modifications in the same period, such as term extension and principal forgiveness or term extension and interest rate reduction.
Loan Modifications Made to Borrowers Experiencing Financial Difficulty
(in thousands)
Interest Rate Reduction
Amortized Cost Basis at 12/31/20X4% of Total Class of Financing Receivable
Loan TypeL16L17
A12:M64A2:M13Real Estate - Commercial$40,000 2 %
A2:M5Real Estate - Residential— — %
A2:ExM19Consumer10,000 0.2 %
Total$50,000 
Term Extension
Amortized Cost Basis at 12/31/20X4% of Total Class of Financing Receivable
L16L17
A12:M65A2:M13Real Estate - Commercial$— — %
A2:M5Real Estate - Residential— — %
A2:ExM19Consumer22,000 0.4 %
Total$22,000 
Principal Forgiveness
Amortized Cost Basis at 12/31/20X4% of Total Class of Financing Receivable
L16L17
A12:M66A2:M13Real Estate - Commercial$20,000 1 %
A2:M5Real Estate - Residential— — %
A2:ExM19Consumer— — %
Total$20,000 
Figure 6.1(a) (continues)


73

Combination-Term Extension and Principal Forgiveness
Amortized Cost Basis at 12/31/20X4% of Total Class of Financing Receivable
Loan TypeL16L17
A14:M67A2:M13Real Estate - Commercial$— — %
A2:M5Real Estate - Residential10,000 1.8 %
A2:ExM19Consumer— — %
Total$10,000 
Combination-Term Extension and Interest Rate Reduction
Amortized Cost Basis at 12/31/20X4% of Total Class of Financing Receivable
L16L17
A14:M68A2:M13Real Estate - Commercial$— — %
A2:M5Real Estate - Residential5,000 0.8 %
A2:ExM19Consumer— — %
Total$5,000 
Figure 6.1(a) (continued)
74

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M5Residential Mortgage [Member]DurationResidentialMortgageMember
M13Commercial Real Estate [Member]DurationCommercialRealEstateMember
ExM19Consumer, Other [Member]DurationConsumerOtherMember
A12Loan Restructuring Modification [Axis]DurationLoanRestructuringModificationAxis
Loan Restructuring Modification [Domain]DurationLoanRestructuringModificationDomain
M64Contractual Interest Rate Reduction [Member]DurationContractualInterestRateReductionMember
M65Extended Maturity [Member]DurationExtendedMaturityMember
M66Principal Forgiveness [Member] DurationPrincipalForgivenessMember
M67Extended Maturity and Principal Forgiveness [Member]DurationExtendedMaturityAndPrincipalForgivenessMember
M68Extended Maturity and Interest Rate Reduction [Member]DurationExtendedMaturityAndInterestRateReductionMember
L16Financing Receivable, Modified in Period, AmountDebitDurationFinancingReceivableModificationsPostModificationRecordedInvestment2
L17Financing Receivable, Modified in Period, to Total Financing Receivables, PercentageDurationFinancingReceivableModificationToTotalFinancingReceivablesPercent
Figure 6.2(a)
75

The XBRL report view created using the modeling structure is provided here:
L16L17
Standard LabelLoan Restructuring Modification [Axis]Class of Financing Receivable [Axis]Financing Receivable, Modified in Period, AmountFinancing Receivable, Modified in Period, to Total Financing Receivables, Percentage
A12A2
Preferred LabelModified Loan% of Total Class of Financing Receivable
Contractual Interest Rate Reduction [Member]Commercial Real Estate [Member]400000000.020
M13
Residential Mortgage [Member]00
M5
M64Consumer, Other [Member]100000000.002
ExM19
50000000
Extended Maturity [Member]Commercial Real Estate [Member]00
M13
Residential Mortgage [Member]00
M5
M65Consumer, Other [Member]220000000.004
ExM19
22000000
Principal Forgiveness [Member] Commercial Real Estate [Member]200000000.010
M13
Residential Mortgage [Member]00
M5
M66Consumer, Other [Member]00
ExM19
20000000
Figure 6.3(a) (continues)
76

L16L17
Standard LabelLoan Restructuring Modification [Axis]Class of Financing Receivable [Axis]Financing Receivable, Modified in Period, AmountFinancing Receivable, Modified in Period, to Total Financing Receivables, Percentage
A12A2
Preferred LabelModified Loan% of Total Class of Financing Receivable
Extended Maturity and Principal Forgiveness [Member]Commercial Real Estate [Member]00
M13
Residential Mortgage [Member]100000000.018
M5
M67Consumer, Other [Member]00
ExM19
10000000
Extended Maturity and Interest Rate Reduction [Member]Commercial Real Estate [Member]00
M13
Residential Mortgage [Member]50000000.008
M5
M68Consumer, Other [Member]00
ExM19
5000000



Figure 6.3(a) (continued)


77

Note:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•If the information is disaggregated by type of modification program, such as various government modification programs or proprietary programs, the programs can be disclosed using the “Loan Restructuring Modification Name [Axis]”.
•This disclosure breaks out residential real estate loans, (Residential Mortgage [Member]) (M5), and consumer loans (Consumer, Other [Member]) (ExM19). Since both classes are are loans made to consumers, the element, “Consumer Loan [Member]”, would not be appropriate because it includes all consumer loans (which would include consumer and residential real estate, in this example). Consumer, Other [Member] (ExM19) represents the consumer loans excluding the residential consumer loans presented in the table and can exclude other specific types of loans that would be classified as consumer. Consumer, Other [Member] (ExM19) is expected to be proposed for the 2024 Taxonomy.
•If an entity expects to exclude accrued interest, “Financing Receivable, Excluding Accrued Interest, Modified in Period, Amount”, “Financing Receivable, Excluding Accrued Interest, Modified in Period, to Total Financing Receivables, Percentage”, and “Financing Receivable, Modified in Period, Accrued Interest, Amount” elements may be used.









78

Example 6.1(b)—Financial Effect of Modifications Made to Borrowers Experiencing Financial Difficulty
This example illustrates the modeling for the disclosure of the financial effect of modifications made to borrowers experiencing financial difficulty.
Financial Effect of Modification
(in thousands)
Interest Rate Reduction
Loan TypeFinancial Effect
A12:M64A2:M13Real Estate - CommercialExL18, ExL19
Reduced weighted-average contractual interest rate from 6% to 3%
A2:M5Real Estate - Residential
Reduced weighted-average contractual interest rate from 8% to 5%
A2:ExM19Consumer
Reduced weighted-average contractual interest rate from 4% to 1.5%
Term Extension
Loan TypeFinancial Effect
A12:M65A2:M5Real Estate - ResidentialL20
Added a weighted-average 2.4 years to the life of loans, which reduced monthly payment amounts for the borrowers.
A2:ExM19ConsumerExL23
Provided six-month payment deferrals to borrowers through our standard deferral program. The six monthly payments were added to the end of the original term loans of these borrowers.
Principal Forgiveness
Loan TypeFinancial Effect
A12:M66A2:M13Real Estate - CommercialL24
Reduced the amortized cost basis of the loans by $20 million.
A2:M5Real Estate - Residential
Reduced the amortized cost basis of the loans by $5 million.
Figure 6.1(b)
79

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M5Residential Mortgage [Member]DurationResidentialMortgageMember
M13Commercial Real Estate [Member]DurationCommercialRealEstateMember
ExM19Consumer, Other [Member]DurationConsumerOtherMember
A12Loan Restructuring Modification [Axis]DurationLoanRestructuringModificationAxis
Loan Restructuring Modification [Domain]DurationLoanRestructuringModificationDomain
M64Contractual Interest Rate Reduction [Member]DurationContractualInterestRateReductionMember
M65Extended Maturity [Member]DurationExtendedMaturityMember
M66Principal Forgiveness [Member] DurationPrincipalForgivenessMember
ExL18Financing Receivable, Modified, Weighted Average Interest Rate before ModificationDebitInstantFinancingReceivableModifiedWeightedAverageInterestRateBeforeModification
ExL19Financing Receivable, Modified, Weighted Average Interest Rate after ModificationDebitInstantFinancingReceivableModifiedWeightedAverageInterestRateAfterModification
L20Financing Receivable, Modified, Weighted Average Term Increase from ModificationDurationFinancingReceivableModifiedWeightedAverageTermIncreaseFromModification
ExL23Financing Receivable, Modified, Payment Deferral, PeriodInstantFinancingReceivableModifiedPaymentDeferralPeriod
L24Financing Receivable, Modified, Increase (Decrease) from ModificationDebitDurationFinancingReceivableTroubledDebtRestructuringIncreaseDecreaseFromModification
Figure 6.2(b)

80

The XBRL report view created using the modeling structure is provided here:
ExL18ExL19L20ExL23L24
Standard LabelLoan Restructuring Modification [Axis]Class of Financing Receivable [Axis]Financing Receivable, Modified, Weighted Average Interest Rate before ModificationFinancing Receivable, Modified, Weighted Average Interest Rate after ModificationFinancing Receivable, Modified, Weighted Average Term Increase from ModificationFinancing Receivable, Modified, Payment Deferral, PeriodFinancing Receivable, Modified, Increase (Decrease) from Modification
A12A2
Preferred LabelWeighted-Average Contractual Interest Rate, before ModificationWeighted-Average Contractual Interest Rate, after ModificationWeighted-Average Term Increase from ModificationPayment Deferral PeriodAmortized Cost, Increase (Decrease) from Modification
Contractual Interest Rate Reduction [Member]Commercial Real Estate [Member]0.0600.030
M13
Residential Mortgage [Member]0.0800.050
M5
M64Consumer, Other [Member]0.0400.015
ExM19
Extended Maturity [Member]Residential Mortgage [Member]P2Y5M
M5
M65Consumer, Other [Member]P6M
ExM19
Principal Forgiveness [Member] Commercial Real Estate [Member]20000000
M13
M66Residential Mortgage [Member]5000000
M5
Figure 6.3(b)
81

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•“Consumer, Other [Member]” (ExM19 ), “Financing Receivable, Modified, Weighted Average Interest Rate before Modification” (ExL18), “Financing Receivable, Modified, Weighted Average Interest Rate after Modification” (ExL19), “Financing Receivable, Modified, Payment Deferral, Period” (ExL23), are expected to be proposed for the 2024 Taxonomy.
•If an entity expects to exclude accrued interest, “Financing Receivable, Excluding Accrued Interest, Modified, Increase (Decrease) from Modification” and “Financing Receivable, Modified in Period, Accrued Interest, Amount” may be used.
82

Example 6.1(c)—Modified Loans That Subsequently Defaulted
This example illustrates the modeling for the disclosure of the financial effect of modifications made to borrowers experiencing financial difficulty.
Amortized Cost Basis of Modified Financing Receivables That Subsequently Defaulted
(in thousands)Interest Rate ReductionTerm ExtensionPrincipal ForgivenessCombination-Term Extension and Principal ForgivenessCombination-Term Extension and Interest Rate Reduction
Loan TypeA12:M64A12:M65A12:M66A14:M67A14:M68
A2:M13Real Estate - CommercialL21$1,500 $— $— $— $— 
A2:M5Real Estate - Residential— — — — — 
A2:ExM19Consumer500 1,000 — — — 
$2,000 $1,000 $— $— $— 
Figure 6.1(c)






83

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M5Residential Mortgage [Member]DurationResidentialMortgageMember
M13Commercial Real Estate [Member]DurationCommercialRealEstateMember
ExM19Consumer, Other [Member]DurationConsumerOtherMember
A12Loan Restructuring Modification [Axis]DurationLoanRestructuringModificationAxis
Loan Restructuring Modification [Domain]DurationLoanRestructuringModificationDomain
M64Contractual Interest Rate Reduction [Member]DurationContractualInterestRateReductionMember
M65Extended Maturity [Member]DurationExtendedMaturityMember
M66Principal Forgiveness [Member] DurationPrincipalForgivenessMember
M67Extended Maturity and Principal Forgiveness [Member]DurationExtendedMaturityAndPrincipalForgivenessMember
M68Extended Maturity and Interest Rate Reduction [Member]DurationExtendedMaturityAndInterestRateReductionMember
L21Financing Receivable, Modified, Subsequent DefaultDebitDurationFinancingReceivableModificationsSubsequentDefaultRecordedInvestment1
Figure 6.2(c)
84

The XBRL report view created using the modeling structure is provided here:
L21
Standard LabelLoan Restructuring Modification [Axis]Class of Financing Receivable [Axis]Financing Receivable, Modified, Subsequent Default
A14A2
Preferred LabelAmortized Cost Basis of Modified Financing Receivables That Subsequently Defaulted
Contractual Interest Rate Reduction [Member]Commercial Real Estate [Member]1500000
M13
Residential Mortgage [Member]0
M5
M64Consumer, Other [Member]500000
ExM19
2000000
Extended Maturity [Member]Commercial Real Estate [Member]0
M13
Residential Mortgage [Member]0
M5
M65Consumer, Other [Member]1000000
ExM19
1000000
Principal Forgiveness [Member] Commercial Real Estate [Member]0
M13
Residential Mortgage [Member]0
M5
M66Consumer, Other [Member]0
ExM19
0



Figure 6.3(c) (continues)

85


L21
Standard LabelLoan Restructuring Modification [Axis]Class of Financing Receivable [Axis]Financing Receivable, Modified, Subsequent Default
A14A2
Preferred LabelAmortized Cost Basis of Modified Financing Receivables That Subsequently Defaulted
Extended Maturity and Principal Forgiveness [Member]Commercial Real Estate [Member]0
M13
Residential Mortgage [Member]0
M5
M67Consumer, Other [Member]0
ExM19
0
Extended Maturity and Interest Rate Reduction [Member]Commercial Real Estate [Member]0
M13
Residential Mortgage [Member]0
M5
M68Consumer, Other [Member]0
ExM19
0



Figure 6.3(c) (continued)
Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•If an entity expects to exclude accrued interest, “Financing Receivable, Excluding Accrued Interest, Modified, Subsequent Default” may be used.
86

Example 6.1(d)—Loan Performance in the Last 12 Months after Modification
This example illustrates the modeling for the disclosure of the payment status of loans 12 months after modification.
Payment Status (Amortized Cost Basis)
(in thousands)Current30-89 Days Past Due90+ Days Past Due
Loan TypeA7:M42A7:ExM45A7:M46
A2:M13Real Estate - CommercialL22$55,000 $3,500 $1,500 
A2:M5Real Estate - Residential6,0004,0000
A2:ExM19Consumer29,0001,5001,500
Total$90,000 $9,000 $3,000 
Figure 6.1(d)
87

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M5Residential Mortgage [Member]DurationResidentialMortgageMember
M13Commercial Real Estate [Member]DurationCommercialRealEstateMember
ExM19Consumer, Other [Member]DurationConsumerOtherMember
A7Financial Asset, Aging [Axis]DurationFinancingReceivablesPeriodPastDueAxis
Financial Asset, Aging [Domain]DurationFinancingReceivablesPeriodPastDueDomain
M42Financial Asset, Not Past Due [Member]DurationFinancialAssetNotPastDueMember
ExM45Financial Asset, 30 to 89 Days Past Due [Member]DurationFinancingReceivables30To89DaysPastDueMember
M46Financial Asset, Equal to or Greater than 90 Days Past Due [Member]DurationFinancingReceivablesEqualToGreaterThan90DaysPastDueMember
L22Financing Receivable, Modified, after 12 MonthsDebitInstantFinancingReceivableModifiedPast12Months
Figure 6.2(d)

88

The XBRL report view created using the modeling structure is provided here:
L22
Standard LabelFinancial Asset, Aging [Axis]Class of Financing Receivable [Axis]Financing Receivable, Modified, after 12 Months
A7A2
Preferred LabelAmortized Cost of Loans Modified, after 12 Months
Financial Asset, Not Past Due [Member]Commercial Real Estate [Member]55000000
M13
Residential Mortgage [Member]6000000
M5
Consumer, Other [Member]29000000
M42ExM19
90000000
Financial Asset, 30 to 89 Days Past Due [Member]Commercial Real Estate [Member]3500000
M13
Residential Mortgage [Member]4000000
M5
Consumer, Other [Member]1500000
ExM45ExM19
9000000
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]Commercial Real Estate [Member]1500000
M13
Residential Mortgage [Member]0
M5
M46Consumer, Other [Member]1500000
ExM19
3000000
Figure 6.3(d)
89

Notes:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.
•If an entity expects to exclude accrued interest, “Financing Receivable, Excluding Accrued Interest, Modified, after 12 Months” and “Financing Receivable, Modified in Period, Accrued Interest, Amount” may be used.
90

Example 7—Allowance for Credit Losses Roll Forward
This example illustrates the modeling for the disclosure of the roll forward of the allowance for credit losses on loans.
(in millions)
Allowance for credit losses on loans
CommercialConsumerTotal
Balance, January 1, 20X4L25, A1:M3$113 L25, A1:M4$39 L25$152 
Provision for loan losses(1)
L26, A1:M371 L26, A1:M410 L2681 
Net charge-offs:
Charge-offsL29, A1:M3(34)L29, A1:M4(8)L29(42)
RecoveriesL30, A1:M33 L30, A1:M42 L305 
Net charge-offsL31, A1:M3(31)L31, A1:M4(6)L31(37)
Increase from loans purchased with credit deteriorationL32, A1:M37 L32, A1:M43 L3210 
Foreign exchange translationL33, A1:M315 L33, A1:M49 L3324 
Balance, December 31, 20X4L25, A1:M3$175 L25, A1:M4$55 L25$230 
(1) The provision for loan losses includes commercial loans purchased for $5 million (L27, A1:M3 ) and sold for $2 million (L28, A1:M3) and consumer loans purchased for $8 million (L27, A1:M4 ) and sold for $3 (L28, A1:M4).
Figure 7.1

91

The legend for the elements used to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
M3Commercial Portfolio Segment [Member]DurationCommercialPortfolioSegmentMember
M4Consumer Portfolio Segment [Member]DurationConsumerPortfolioSegmentMember
L25Financing Receivable, Allowance for Credit LossCreditInstantFinancingReceivableAllowanceForCreditLosses
L26Financing Receivable, Credit Loss, Expense (Reversal)DebitDurationProvisionForLoanLossesExpensed
L27Financing Receivable, Allowance for Credit Loss, Loan PurchasedCreditDurationFinancingReceivableAllowanceForCreditLossLoanPurchased
L28Financing Receivable, Allowance for Credit Loss, Loan SoldDebitDurationFinancingReceivableAllowanceForCreditLossLoanSold
L29Financing Receivable, Allowance for Credit Loss, WriteoffDebitDurationFinancingReceivableAllowanceForCreditLossesWriteOffs
L30Financing Receivable, Allowance for Credit Loss, RecoveryCreditDurationFinancingReceivableAllowanceForCreditLossesRecovery
L31Financing Receivable, Allowance for Credit Loss, Writeoff, after RecoveryDebitDurationFinancingReceivableAllowanceForCreditLossWriteoffAfterRecovery
L32Financing Receivable, Allowance for Credit Loss, Purchased with Credit Deterioration, IncreaseCreditDurationFinancingReceivableAllowanceForCreditLossPurchasedWithCreditDeteriorationIncrease
L33Financing Receivable, Allowance for Credit Loss, Foreign Currency TranslationCreditDurationFinancingReceivableAllowanceForCreditLossForeignCurrencyTranslation
Figure 7.2



92

The XBRL report view created using the modeling structure is provided here:
Standard LabelPreferred Label
Date Context20X4
Financing Receivable Portfolio Segment [Axis]Commercial Portfolio Segment [Member]Consumer Portfolio Segment [Member]Report-wide Value
A1M3M4
L25Financing Receivable, Allowance for Credit LossAllowance for credit losses on loans17500000055000000230000000
L26Financing Receivable, Credit Loss, Expense (Reversal)Allowance for credit losses on loans, Provision for loan losses(1)710000001000000081000000
L29Financing Receivable, Allowance for Credit Loss, WriteoffAllowance for credit losses on loans, Charge-offs34000000800000042000000
L30Financing Receivable, Allowance for Credit Loss, RecoveryAllowance for credit losses on loans, Recoveries300000020000005000000
L31Financing Receivable, Allowance for Credit Loss, Writeoff, after RecoveryAllowance for credit losses on loans, Net charge-offs31000000600000037000000
L32Financing Receivable, Allowance for Credit Loss, Purchased with Credit Deterioration, IncreaseAllowance for credit losses on loans, Increase from loans purchased with credit deterioration7000000300000010000000
L33Financing Receivable, Allowance for Credit Loss, Foreign Currency TranslationAllowance for credit losses on loans, Foreign exchange translation15000000900000024000000
L27Financing Receivable, Allowance for Credit Loss, Loan PurchasedAllowance for credit losses on loans, Purchased50000008000000
L28Financing Receivable, Allowance for Credit Loss, Loan SoldAllowance for credit losses on loans, Sold20000003000000
Figure 7.3
Notes:
•The XBRL report view represents the date context for the year ended December 31, 20X4; therefore, the beginning balances for the “Financing Receivable, Allowance for Credit Loss” (L25) element for the period ending December 31, 20X3 are not presented because the amounts would appear in a separate date context.
•Allowance roll forward elements excluding accrued interest are included in the the Taxonomy.

93

Example 8—Nonaccrual Loans
This example illustrates the modeling for the disclosure of nonaccrual loans.
Nonaccrual loans
December 31, 20X4
(in thousands)CommercialConsumer
Commercial real estateCommercial and industrialEquipment financingResidential mortgage—adjustable rateResidential mortgage—fixed rateHome equity line of creditOther consumerTotal
Nonaccrual loansL7, A1:M3, A2:M13$19,320 L7, A1:M3, A2:M15$3,483 L7, A1:M3, A2:ExM16$14,050 L7, A1:M4, A2:M8$22,958 L7, A1:M4, A2:M6$17,654 L7, A1:M4, A2:M18$16,579 L7, A1:M4, A2:ExM19$1,513 L7$95,557 
Nonaccrual interest incomeL34, A1:M3, A2:M13$6,250 L34, A1:M3, A2:M15$1,596 L34, A1:M3, A2:ExM16$3,200 L34, A1:M4, A2:M8$2,399 L34, A1:M4, A2:M6$1,325 L34, A1:M4, A2:M18$1,122 L34, A1:M4, A2:ExM19$475 L34$16,367 
Loans 90 days or more past due, and accruingL6, A1:M3, A2:M13$321 L6, A1:M3, A2:M15$284 L6, A1:M3, A2:ExM16$978 L6, A1:M4, A2:M8$1,319 L6, A1:M4, A2:M6$2,544 L6, A1:M4, A2:M18$33 L6, A1:M4, A2:ExM19$257 L6$5,736 
Nonaccrual loans with no allowanceL35, A1:M3, A2:M13$2,325 L35, A1:M3, A2:M15$2,156 L35, A1:M3, A2:ExM16$1,255 L35, A1:M4, A2:M8$1,972 L35, A1:M4, A2:M6$1,633 L35, A1:M4, A2:M18$989 L35, A1:M4, A2:ExM19$120 L35$10,450 
Figure 8.1
94

The legend for the elements to tag these facts follows:
Standard LabelBalance TypePeriod TypeElement Name
A1Financing Receivable Portfolio Segment [Axis]DurationFinancingReceivablePortfolioSegmentAxis
Financing Receivable Portfolio Segment [Domain]DurationFinancingReceivablePortfolioSegmentDomain
M3Commercial Portfolio Segment [Member]DurationCommercialPortfolioSegmentMember
M4Consumer Portfolio Segment [Member]DurationConsumerPortfolioSegmentMember
A2Class of Financing Receivable [Axis]DurationFinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
Class of Financing Receivable [Domain]DurationFinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
M6Fixed Rate Residential Mortgage [Member]DurationFixedRateResidentialMortgageMember
M8Adjustable Rate Residential Mortgage [Member]DurationAdjustableRateResidentialMortgageMember
M13Commercial Real Estate [Member]DurationCommercialRealEstateMember
M15Commercial and Industrial Sector [Member]DurationCommercialAndIndustrialSectorMember
ExM16Equipment Financing [Member]DurationEquipmentFinancingMember
M18Home Equity Line of Credit [Member]DurationHomeEquityMember
ExM19Consumer, Other [Member]DurationConsumerOtherMember
L6Financing Receivable, 90 Days or More Past Due, Still AccruingDebitInstantFinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing
L7Financing Receivable, NonaccrualDebitInstantFinancingReceivableRecordedInvestmentNonaccrualStatus
L34Financing Receivable, Nonaccrual, Interest IncomeCreditDurationFinancingReceivableNonaccrualInterestIncome
L35Financing Receivable, Nonaccrual, No AllowanceDebitInstantFinancingReceivableNonaccrualNoAllowance
Figure 8.2

95

The XBRL report view created using the modeling structure is provided here:
L7L34L6L35
Standard LabelFinancing Receivable Portfolio Segment [Axis]Class of Financing Receivable [Axis]Financing Receivable, NonaccrualFinancing Receivable, Nonaccrual, Interest IncomeFinancing Receivable, 90 Days or More Past Due, Still AccruingFinancing Receivable, Nonaccrual, No Allowance
A1A2
Preferred LabelNonaccrual loansNonaccrual interest incomeLoans 90 days or more past due, and accruingNonaccrual loans with no allowance
Commercial Portfolio Segment [Member]Commercial Real Estate [Member]1932000062500003210002325000
M13
Commercial and Industrial Sector [Member]348300015960002840002156000
M3M15
Equipment Financing [Member]1405000032000009780001255000
ExM16
Consumer Portfolio Segment [Member]Adjustable Rate Residential Mortgage [Member]22958000239900013190001972000
M8
Fixed Rate Residential Mortgage [Member]17654000132500025440001633000
M6
M4Home Equity Line of Credit [Member]16579000112200033000989000
M18
Consumer, Other [Member]1513000475000257000120000
ExM19
Report-wide Value9555700016367000573600010450000
Figure 8.3
96

Note:
•The XBRL report view has the primary line-item elements in the column headings and the member elements are the row headings due to size constraints.

97

Appendix A—Changes to 2023 GAAP Taxonomy Implementation Guide (Version 5.0) from 2021 GAAP Taxonomy Implementation Guide (Version 4.1)
Example Number(s) or SectionFigure(s)Explanation2021 Reference2021 Element2021 Standard Label2023 Reference2023 Element2023 Standard Label
Example 66.1(a); 6.2(a); 6.3(a)
Replaced Example 6—Troubled Debt Restructuring Modification Programs with new example, Example 6—Loan Modifications
Example 66.1(b); 6.2(b); 6.3(b)
Added Example 6.1(b)—Financial Effect of Modifications Made to Borrowers Experiencing Financial Difficulty
Example 66.1(c); 6.2(c); 6.3(c)Added Example 6.1(c)—Modified Loans That Subsequently Defaulted
Example 66.1(d); 6.2(d); 6.3(d)Example 6.1(d)—Performance of Loans that have been Modified in the Last 12 Months
Example 77.1; 7.2; 7.3
Removed Example 7—Troubled Debt Restructuring Modifications During Period and replaced with Example 7—Allowance for Credit Losses Roll Forward (Example 8 from prior version)
98

Example Number(s) or SectionFigure(s)Explanation2021 Reference2021 Element2021 Standard Label2023 Reference2023 Element2023 Standard Label
Example 66.1(a); 6.2(a); 6.3(a)Updated Standard LabelL17FinancingReceivableModificationsPostModificationRecordedInvestment2Financing Receivable, Troubled Debt Restructuring, PostmodificationL16FinancingReceivableModificationsPostModificationRecordedInvestment2Financing Receivable, Modified in Period, Amount
Example 66.1(b); 6.2(b); 6.3(b)Updated Standard LabelL20FinancingReceivableTroubledDebtRestructuringIncreaseDecreaseFromModificationFinancing Receivable, Troubled Debt Restructuring, Increase (Decrease) from ModificationL24FinancingReceivableTroubledDebtRestructuringIncreaseDecreaseFromModificationFinancing Receivable, Modified, Increase (Decrease) from Modification
Example 66.1(c); 6.2(c); 6.3(c)Updated Standard LabelL21FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1Financing Receivable, Troubled Debt Restructuring, Subsequent DefaultL21FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1Financing Receivable, Modified, Subsequent Default
99

Example Number(s) or SectionFigure(s)Explanation2023 Reference2023 Element2023 Standard Label2023 Documentation
Example 66.1(b); 6.2(b); 6.3(b)New US-GAAP Element.L20FinancingReceivableModifiedWeightedAverageTermIncreaseFromModificationFinancing Receivable, Modified, Weighted Average Term Increase from ModificationPeriod of increase in weighted average maturity of financing receivable modified for debtor experiencing financial difficulty, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
Example 66.1(d); 6.2(d); 6.3(d)New US-GAAP Element.L22FinancingReceivableModifiedPast12MonthsFinancing Receivable, Modified, after 12 MonthsAmortized cost of financing receivable 12 months after modification for debtor experiencing financial difficulty.
Example Number(s) or SectionFigure(s)Explanation2023 Reference2023 Element2023 Standard Label
Example 77.1; 7.2; 7.3Added Element in ExampleL27FinancingReceivableAllowanceForCreditLossLoanPurchasedFinancing Receivable, Allowance for Credit Loss, Loan Purchased
Example 77.1; 7.2; 7.3Added Element in ExampleL28FinancingReceivableAllowanceForCreditLossLoanSoldFinancing Receivable, Allowance for Credit Loss, Loan Sold
100