Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2011

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Other Comprehensive Income, Noncontrolling Interest [Text Block]

21.    Accumulated Other Comprehensive Income (Loss)

The following table presents changes, net of tax, in each component of accumulated other comprehensive income (loss).

($ in millions)	Unrealized (losses) gains on investment securities (a)			Translation adjustments and net investment hedges			Cash flow hedges			Defined benefit pension plans			Accumulated other comprehensive (loss) income
Balance at December 31, 2008	$	(72	)	$	(168	)	$	(28	)	$	(121	)	$	(389	)
Net unrealized gains arising during the period	115			601			—			24			740
Less: Net realized losses reclassified to net income	(108		)	—			(1		)	—			(109		)
2009 net change	223			601			1			24			849
Balance at December 31, 2009	151			433			(27		)	(97		)	460
Net unrealized gains (losses) arising during the period	320			(18		)	33			(40		)	295
Less: Net realized gains (losses) reclassified to net income	497			(1		)	—			—			496
2010 net change	(177		)	(17		)	33			(40		)	(201		)
Balance at December 31, 2010	(26		)	416			6			(137		)	259
Net unrealized gains (losses) arising during the period	196			(72		)	—			(27		)	97
Less: Net realized gains (losses) reclassified to net income	284			(8		)	—			(7		)	269
2011 net change	(88		)	(64		)	—			(20		)	(172		)
Balance at December 31, 2011	$	(114	)	$	352		$	6		$	(157	)	$	87

(a) Represents the after-tax difference between the fair value and amortized cost of our available-for-sale securities portfolio.

The following table presents the before- and after-tax changes in each component of accumulated other comprehensive income (loss).

December 31, ($ in millions)	Before Tax			Tax Effect			After Tax
2011
Unrealized gains on investment securities
Net unrealized gains arising during the period	$	213		$	(17	)	$	196
Less: Net realized gains reclassified to net income (a)	296			(12		)	284
Net change	(83		)	(5		)	(88		)
Translation adjustments and net investment hedges
Translation adjustments	(238		)	1			(237		)
Hedges - Net unrealized gains arising during the period	165			—			165
Less: Hedges - Net realized losses reclassified to net income	(8		)	—			(8		)
Net change	(65		)	1			(64		)
Defined benefit pension plans
Net gains (losses), prior service costs, and transition obligation arising during the period	(25		)	(2		)	(27		)
Less: Net gains (losses), prior service costs, and transition obligations reclassified to net income	(12		)	5			(7		)
Net change	(13		)	(7		)	(20		)
Other comprehensive loss	$	(161	)	$	(11	)	$	(172	)
2010
Unrealized gains on investment securities
Net unrealized gains arising during the period	$	317		$	3		$	320
Less: Net realized gains reclassified to net income	506			(9		)	497
Net change	(189		)	12			(177		)
Translation adjustments and net investment hedges
Translation adjustments	178			(13		)	165
Hedges - Net unrealized losses arising during the period	(183		)	—			(183		)
Less: Hedges - Net realized losses reclassified to net income	(1		)	—			(1		)
Net change	(4		)	(13		)	(17		)
Cash flow hedges
Net unrealized gains arising during the period	35			(2		)	33
Defined benefit pension plans
Net gains (losses), prior service costs, and transition obligation arising during the period	(45		)	(14		)	(59		)
Less: Net gains (losses), prior service costs, and transition obligations reclassified to net income	(14		)	(5		)	(19		)
Net change	(31		)	(9		)	(40		)
Other comprehensive loss	$	(189	)	$	(12	)	$	(201	)
2009
Unrealized gains on investment securities
Net unrealized gains arising during the period	$	190		$	(75	)	$	115
Less: Net realized losses reclassified to net income	(166		)	58			(108		)
Net change	356			(133		)	223
Translation adjustments and net investment hedges
Translation adjustments	591			10			601
Cash flow hedges
Net unrealized gains arising during the period	10			(9		)	1
Defined benefit pension plans
Net gains (losses), prior service costs, and transition obligation arising during the period	39			(2		)	37
Less: Net gains (losses), prior service costs, and transition obligations reclassified to net income	13			—			13
Net change	26			(2		)	24
Other comprehensive income	$	983		$	(134	)	$	849

(a) Includes gains of $2 million at December 31, 2011, classified as (loss) income from discontinued operations, net of tax, in our Consolidated Statement of Income.