VARIABLE INTEREST ENTITIES (Tables)

6 Months Ended

Mar. 31, 2022

Variable Interest Entities [Abstract]

VIEs where we are the primary beneficiary - aggregate assets and liabilities

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 millions	Aggregate assets		Aggregate liabilities
March 31, 2022
LIHTC funds	$	129	$	39
Restricted Stock Trust Fund	25		25
Total	$	154	$	64
September 30, 2021
Private Equity Interests	$	66	$	4
LIHTC funds	111		52
Restricted Stock Trust Fund	15		15
Total	$	192	$	71

VIEs where we are the primary beneficiary - carrying value of assets, liabilities and equity

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 millions	March 31, 2022		September 30, 2021
Assets:
Cash and cash equivalents and assets segregated for regulatory purposes and restricted cash	$	6	$	10
Other investments	—		63
Other assets	125		105
Total assets	$	131	$	178
Liabilities:
Other payables	$	27	$	45
Other borrowings	2		—
Total liabilities	$	29	$	45
Noncontrolling interests	$	5	$	58

VIEs where we hold a variable interest but we are not the primary beneficiary - aggregate assets, liabilities and exposure to 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.

	March 31, 2022						September 30, 2021
$ in millions	Aggregate assets		Aggregate liabilities		Our risk of loss		Aggregate assets		Aggregate liabilities		Our risk of loss
Private Equity Interests	$	6,638	$	103	$	118	$	7,318	$	47	$	82
LIHTC funds	7,588		2,421		21		7,032		2,280		71
Other	159		122		3		519		155		10
Total	$	14,385	$	2,646	$	142	$	14,869	$	2,482	$	163