Segment Reporting (Tables)

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Segment Reporting

Our segment information for the three months ended March 31, 2014 and 2013 is as follows:

(Dollars in thousands)	Global Commercial Bank (1)			SVB Private   Bank			SVB Capital (1)			Other Items (2)			Total
Three months ended March 31, 2014
Net interest income	$	175,703		$	6,892		$	14		$	13,719		$	196,328
(Provision for) reduction of loan losses	(807		)	313			—			—			(494		)
Noninterest income	58,637			274			37,672			213,642			310,225
Noninterest expense (3)	(121,925		)	(2,495		)	(2,635		)	(45,381		)	(172,436		)
Income before income tax expense (4)	$	111,608		$	4,984		$	35,051		$	181,980		$	333,623
Total average loans, net of unearned income	$	9,762,802		$	1,049,901		$	—		$	(45,019	)	$	10,767,684
Total average assets (5)	25,571,787			967,873			340,990			886,983			27,767,633
Total average deposits	22,878,150			745,083			—			53,215			23,676,448
Three months ended March 31, 2013
Net interest income	$	148,936		$	6,104		$	1		$	8,128		$	163,169
(Provision for) reduction of loan losses	(6,207		)	394			—			—			(5,813		)
Noninterest income	46,541			234			5,441			26,388			78,604
Noninterest expense (3)	(104,339		)	(1,931		)	(2,386		)	(40,358		)	(149,014		)
Income (loss) before income tax expense (4)	$	84,931		$	4,801		$	3,056		$	(5,842	)	$	86,946
Total average loans, net of unearned income	$	7,868,587		$	844,807		$	—		$	(32,477	)	$	8,680,917
Total average assets (5)	20,540,835			850,084			238,743			684,897			22,314,559
Total average deposits	18,302,877			470,673			—			11,963			18,785,513

(1) Global Commercial Bank’s and SVB Capital’s components of net interest income, noninterest income, noninterest expense and total average assets are shown net of noncontrolling interests for all periods presented. Noncontrolling interest is included within "Other Items" as discussed below.

(2) The "Other Items" column reflects the adjustments necessary to reconcile the results of the operating segments to the consolidated financial statements prepared in conformity with GAAP. Noninterest income is primarily attributable to noncontrolling interests and gains on equity warrant assets. Noninterest expense primarily consists of expenses associated with corporate support functions such as finance, human resources, marketing, legal and other expenses. Additionally, average assets primarily consists of cash and cash equivalents.

(3) The Global Commercial Bank segment includes direct depreciation and amortization of $4.9 million and $4.4 million for the three months ended March 31, 2014 and 2013, respectively.

(4) The internal reporting model used by management to assess segment performance does not calculate income tax expense by segment. Our effective tax rate is a reasonable approximation of the segment rates.

(5) Total average assets equals the greater of total average assets or the sum of total liabilities and total stockholders’ equity for each segment.