Basis of Presentation Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Significant Accounting Policies

The following table identifies JPMorgan Chase’s other significant accounting policies and the Note and page where a detailed description of each policy can be found.

Fair value measurement	Note 3	Page 149
Fair value option	Note 4	Page 168
Derivative instruments	Note 6	Page 174
Noninterest revenue	Note 7	Page 187
Interest income and interest expense	Note 8	Page 189
Pension and other postretirement employee benefit plans	Note 9	Page 189
Employee stock-based incentives	Note 10	Page 197
Securities	Note 12	Page 199
Securities financing activities	Note 13	Page 205
Loans	Note 14	Page 208
Allowance for credit losses	Note 15	Page 227
Variable interest entities	Note 16	Page 232
Goodwill and Mortgage servicing rights	Note 17	Page 240
Premises and equipment	Note 18	Page 244
Long-term debt	Note 21	Page 245
Income taxes	Note 26	Page 250
Off–balance sheet lending-related financial instruments, guarantees and other commitments	Note 29	Page 255
Litigation	Note 31	Page 262