Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2022

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 2	page 167
Fair value option	Note 3	page 188
Derivative instruments	Note 5	page 194
Noninterest revenue and noninterest expense	Note 6	page 208
Interest income and Interest expense	Note 7	page 211
Pension and other postretirement employee benefit plans	Note 8	page 212
Employee share-based incentives	Note 9	page 215
Investment securities	Note 10	page 217
Securities financing activities	Note 11	page 222
Loans	Note 12	page 225
Allowance for credit losses	Note 13	page 242
Variable interest entities	Note 14	page 247
Goodwill and Mortgage servicing rights	Note 15	page 255
Premises and equipment	Note 16	page 259
Leases	Note 18	page 260
Long-term debt	Note 20	page 263
Earnings per share	Note 23	page 268
Income taxes	Note 25	page 270
Off–balance sheet lending-related financial instruments, guarantees and other commitments	Note 28	page 276
Litigation	Note 30	page 283