Regulatory Capital (Tables)

12 Months Ended

Dec. 31, 2012

Banking and Thrift [Abstract]

Reconciliation of Total Stockholders' Equity to Tier One Capital and Total Qualifying Capital [Table Text Block]

A reconciliation of the Firm’s Total stockholders’ equity to Tier 1 capital and Total qualifying capital is presented in the table below.

December 31, (in millions)	2012			2011
Tier 1 capital
Total stockholders’ equity	$	204,069		$	183,573
Effect of certain items in accumulated other comprehensive income/(loss) excluded from Tier 1 capital	(4,198		)	(970		)
Qualifying hybrid securities and noncontrolling interests(a)	10,608			19,668
Less: Goodwill(b)	45,663			45,873
Fair value DVA on structured notes and derivative liabilities related to the Firm’s credit quality	1,577			2,150
Investments in certain subsidiaries	926			993
Other intangible assets(b)	2,311			2,871
Total Tier 1 capital	160,002			150,384
Tier 2 capital
Long-term debt and other instruments qualifying as Tier 2	18,061			22,275
Qualifying allowance for credit losses	15,995			15,504
Adjustment for investments in certain subsidiaries and other	(22		)	(75		)
Total Tier 2 capital	34,034			37,704
Total qualifying capital	$	194,036		$	188,088

(a) Primarily includes trust preferred securities of certain business trusts.

(b) Goodwill and other intangible assets are net of any associated deferred tax liabilities.

Reconciliation of the Firm's total stockholders' equity to Tier 1 capital and Total qualifying capital

The following table presents the regulatory capital, assets and risk-based capital ratios for JPMorgan Chase and its significant banking subsidiaries at December 31, 2012 and 2011. These amounts are determined in accordance with regulations issued by the Federal Reserve and/or OCC. The following table reflects an adjustment to RWA to reflect regulatory guidance regarding a limited number of market risk models used for certain positions held by the Firm and JPMorgan Chase Bank, N.A. during the first half of 2012, including the synthetic credit portfolio. In the fourth quarter of 2012, the adjustment to RWA decreased substantially as a result of regulatory approval of certain market risk models and a reduction in related positions.

December 31,	JPMorgan Chase & Co.(d)						JPMorgan Chase Bank, N.A.(d)						Chase Bank USA, N.A.(d)						Well-capitalized ratios(e)			Minimum capital ratios(e)
(in millions, except ratios)	2012			2011			2012			2011			2012			2011
Regulatory capital
Tier 1(a)	$	160,002		$	150,384		$	111,827		$	98,426		$	9,648		$	11,903
Total	194,036			188,088			146,870			136,017			13,131			15,448
Assets
Risk-weighted(b)	$	1,270,378		$	1,221,198		$	1,094,155		$	1,042,898		$	103,593		$	107,421
Adjusted average(c)	2,243,242			2,202,087			1,815,816			1,789,194			103,688			106,312
Capital ratios
Tier 1(a)	12.6		%	12.3		%	10.2		%	9.4		%	9.3		%	11.1		%	6.0	%		4.0	%
Total	15.3			15.4			13.4			13.0			12.7			14.4			10.0			8.0
Tier 1 leverage	7.1			6.8			6.2			5.5			9.3			11.2			5.0		(f)	3.0		(g)

(a) JPMorgan Chase redeemed $9.0 billion of trust preferred securities effective July 12, 2012. At December 31, 2012, for JPMorgan Chase and JPMorgan Chase Bank, N.A., trust preferred securities were $10.2 billion and $600 million, respectively. If these securities were excluded from the calculation at December 31, 2012, Tier 1 capital would be $149.8 billion and $111.2 billion, respectively, and the Tier 1 capital ratio would be 11.8% and 10.2%, respectively. At December 31, 2012, Chase Bank USA, N.A. had no trust preferred securities.

(b) Includes off–balance sheet risk-weighted assets at December 31, 2012, of $304.5 billion, $297.1 billion and $16 million, and at December 31, 2011, of $301.1 billion, $291.0 billion and $38 million, for JPMorgan Chase, JPMorgan Chase Bank, N.A. and Chase Bank USA, N.A., respectively.

(c) Adjusted average assets, for purposes of calculating the leverage ratio, include total quarterly average assets adjusted for unrealized gains/(losses) on securities, less deductions for disallowed goodwill and other intangible assets, investments in certain subsidiaries, and the total adjusted carrying value of nonfinancial equity investments that are subject to deductions from Tier 1 capital.

(d) Asset and capital amounts for JPMorgan Chase’s banking subsidiaries reflect intercompany transactions; whereas the respective amounts for JPMorgan Chase reflect the elimination of intercompany transactions.

(e) As defined by the regulations issued by the Federal Reserve, OCC and FDIC.

(f) Represents requirements for banking subsidiaries pursuant to regulations issued under the FDIC Improvement Act. There is no Tier 1 leverage component in the definition of a well-capitalized bank holding company.

(g) The minimum Tier 1 leverage ratio for bank holding companies and banks is 3% or 4%, depending on factors specified in regulations issued by the Federal Reserve and OCC.

Note: Rating agencies allow measures of capital to be adjusted upward for deferred tax liabilities, which have resulted from both nontaxable business combinations and from tax-deductible goodwill. The Firm had deferred tax liabilities resulting from nontaxable business combinations totaling $291 million and $414 million at December 31, 2012 and 2011, respectively; and deferred tax liabilities resulting from tax-deductible goodwill of $2.5 billion and $2.3 billion at December 31, 2012 and 2011, respectively.