- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.

+ References+ Details

BASIS OF PRESENTATION (Details 2) (USD $) In Millions	3 Months Ended	6 Months Ended																				3 Months Ended
BASIS OF PRESENTATION (Details 2) (USD $) In Millions	Jun. 30, 2011	Jun. 30, 2011	Jun. 30, 2011 Mortgage-backed securities	Dec. 31, 2010 Mortgage-backed securities	Jul. 02, 2010 Mortgage-backed securities Embedded Credit Derivatives	Jun. 30, 2011 Prime	Dec. 31, 2010 Prime	Jul. 02, 2010 Prime Embedded Credit Derivatives	Jun. 30, 2011 Alt-A	Dec. 31, 2010 Alt-A	Jul. 02, 2010 Alt-A Embedded Credit Derivatives	Dec. 31, 2010 Subprime	Jul. 02, 2010 Subprime Embedded Credit Derivatives	Jun. 30, 2011 Non-U.S. residential	Dec. 31, 2010 Non-U.S. residential	Jul. 02, 2010 Non-U.S. residential Embedded Credit Derivatives	Jun. 30, 2011 Asset-based financing	Dec. 31, 2010 Asset-based financing	Jul. 02, 2010 Asset-based financing Embedded Credit Derivatives	Jul. 02, 2010 Auction rate securities Embedded Credit Derivatives	Jul. 02, 2010 Other asset-backed Embedded Credit Derivatives	Jun. 30, 2010 Embedded Credit Derivatives	Jul. 02, 2010 Embedded Credit Derivatives
New Accounting Pronouncements or Change in Accounting Principle
Amortized cost			$ 38,064	$ 26,490	$ 3,410	$ 186	$ 1,985	$ 390	$ 23	$ 46	$ 550	$ 119	$ 221	$ 1,637	$ 315	$ 2,249	$ 9,646	$ 9,085	$ 8,652	$ 4,463	$ 4,189		$ 12,062
Gross unrealized losses recognized in AOCI			(147)	(452)		(4)	(177)		(13)			(1)					(39)	(68)	420	401	19		420
Gross unrealized gains recognized in AOCI			(649)	(468)	147	(2)	(18)	49	(1)	(2)	54	(1)	6	(6)	(1)	38	(47)	(31)	212	48	164		359
Fair Value					3,557			439			604		227			2,287			8,444	4,110	4,334		12,001
Other-than-temporary-impairment charges	$ 45	$ 1,615																				$ 176