LENDING ACTIVITIES (Details - Rollforward of the changes in the allowance for losses on Mortgage and other loans receivable) - USD ($) $ in Millions	9 Months Ended
Sep. 30, 2016	Sep. 30, 2015
Changes in the allowance for losses on Mortgage and other loans receivable
Allowance, beginning of year	$ 308	$ 271
Loans charged off	(15)	(29)
Recoveries of loans previously charged off	11	5
Net charge-offs	(4)	(24)
Provision for loan losses	(5)	(44)
Other	0	3
Allowance, end of period	299	206
Loans modified in a troubled debt restructuring	0	42
Commercial mortgages
Changes in the allowance for losses on Mortgage and other loans receivable
Allowance, beginning of year	171	159
Loans charged off	(13)	(23)
Recoveries of loans previously charged off	11	4
Net charge-offs	(2)	(19)
Provision for loan losses	20	22
Other	0	0
Allowance, end of period	189	162
Allowance related to individually assessed credit losses	11	24
Commercial mortgage loans	292	512
Other Loans
Changes in the allowance for losses on Mortgage and other loans receivable
Allowance, beginning of year	137	112
Loans charged off	(2)	(6)
Recoveries of loans previously charged off	0	1
Net charge-offs	(2)	(5)
Provision for loan losses	(25)	(66)
Other	0	3
Allowance, end of period	$ 110	$ 44

Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.

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Amount of other addition (reduction) in allowance reserve for credit loss.

+ References

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-Publisher FASB
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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

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Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss.

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Amount, after recoveries, of loans and leases that have been written-off.

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Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

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The balance of financing receivables that were individually evaluated for impairment.

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The amount of the outstanding recorded investment related to financing receivables that have been modified by troubled debt restructurings.

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Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

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Amount of expense related to estimated loss from loan and lease transactions.

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