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VARIABLE INTEREST ENTITIES
 3 Months Ended
Dec. 31, 2021
Variable Interest Entities [Abstract]  
VARIABLE INTEREST ENTITIES VARIABLE INTEREST ENTITIES
A VIE requires consolidation by the entity’s primary beneficiary.  We evaluate all of the entities in which we are involved to determine if the entity is a VIE and if so, whether we hold a variable interest and are the primary beneficiary. Refer to Note 2 of our 2021 Form 10-K for a discussion of our principal involvement with VIEs and the accounting policies regarding determination of whether we are deemed to be the primary beneficiary of VIEs.

VIEs where we are the primary beneficiary

Of the VIEs in which we hold an interest, we have determined that certain limited partnerships which are part of our private equity portfolio (“Private Equity Interests”), certain Low-Income Housing Tax Credit (“LIHTC”) funds and the trust we utilize in connection with restricted stock unit (“RSU”) awards granted to certain employees of one of our Canadian subsidiaries (the “Restricted Stock Trust Fund”) require consolidation in our financial statements, as we are deemed the primary beneficiary of such VIEs.  The aggregate assets and liabilities of the VIEs we consolidate are provided in the following table. Aggregate assets and aggregate liabilities may differ from the consolidated carrying value of assets and liabilities due to the elimination of intercompany assets and liabilities held by the consolidated VIE.
$ in millionsAggregate assetsAggregate liabilities
December 31, 2021  
Private Equity Interests
$48 $4 
LIHTC funds
119 52 
Restricted Stock Trust Fund
24 24 
Total$191 $80 
September 30, 2021  
Private Equity Interests
$66 $4 
LIHTC funds
111 52 
Restricted Stock Trust Fund
15 15 
Total$192 $71 
The following table presents information about the carrying value of the assets and liabilities of the VIEs which we consolidate and which are included on our Condensed Consolidated Statements of Financial Condition. Intercompany balances are eliminated in consolidation and not reflected in the following table.
$ in millionsDecember 31, 2021September 30, 2021
Assets:  
Cash and cash equivalents and assets segregated for regulatory purposes and restricted cash$7 $10 
Other investments47 63 
Other assets114 105 
Total assets
$168 $178 
Liabilities:  
Other payables$44 $45 
Total liabilities
$44 $45 
Noncontrolling interests
$51 $58 

VIEs where we hold a variable interest but are not the primary beneficiary

As discussed in Note 2 of our 2021 Form 10-K, we have concluded that for certain VIEs we are not the primary beneficiary and therefore do not consolidate these VIEs. Such VIEs include certain Private Equity Interests, certain LIHTC funds, and other limited partnerships. Our risk of loss for these VIEs is limited to our investments in, advances to, and/or receivables due from these VIEs.

Aggregate assets, liabilities and risk of loss

The aggregate assets, liabilities, and our exposure to loss from those VIEs in which we hold a variable interest, but as to which we have concluded we are not the primary beneficiary, are provided in the following table.
 December 31, 2021September 30, 2021
$ in millionsAggregate
assets		Aggregate
liabilities		Our risk
of loss		Aggregate
assets		Aggregate
liabilities		Our risk
of loss
Private Equity Interests$7,163 $88 $86 $7,318 $47 $82 
LIHTC funds7,374 2,465 14 7,032 2,280 71 
Other
714 176 11 519 155 10 
Total$15,251 $2,729 $111 $14,869 $2,482 $163