TRADING ACCOUNT ASSETS AND LIABILITIES (Details) (USD $) In Millions	Jun. 30, 2011	Dec. 31, 2010
Trading account assets and Trading account liabilities
Trading account assets	$ 322,349	$ 317,272
Trading account liabilities	152,307	129,054
Mortgage-backed securities
Trading account assets and Trading account liabilities
Trading account assets	36,018	34,989
U.S. government-sponsored agency guaranteed
Trading account assets and Trading account liabilities
Trading account assets	28,648	27,127
Prime
Trading account assets and Trading account liabilities
Trading account assets	1,399	1,514
Alt-A
Trading account assets and Trading account liabilities
Trading account assets	1,321	1,502
Subprime
Trading account assets and Trading account liabilities
Trading account assets	1,433	2,036
Non-U.S. residential
Trading account assets and Trading account liabilities
Trading account assets	936	1,052
Commercial
Trading account assets and Trading account liabilities
Trading account assets	2,281	1,758
U.S. Treasury and federal agency securities
Trading account assets and Trading account liabilities
Trading account assets	17,398	23,586
U.S. Treasury
Trading account assets and Trading account liabilities
Trading account assets	14,326	20,168
Agency obligations
Trading account assets and Trading account liabilities
Trading account assets	3,072	3,418
State and municipal securities
Trading account assets and Trading account liabilities
Trading account assets	6,581	7,493
Foreign government
Trading account assets and Trading account liabilities
Trading account assets	98,696	88,311
Corporate
Trading account assets and Trading account liabilities
Trading account assets	53,445	52,269
Derivatives, assets
Trading account assets and Trading account liabilities
Trading account assets	47,870	50,213
Equity securities
Trading account assets and Trading account liabilities
Trading account assets	39,170	37,436
Asset-based financing
Trading account assets and Trading account liabilities
Trading account assets	5,876	7,759
Other debt securities
Trading account assets and Trading account liabilities
Trading account assets	17,295	15,216
Securities sold, not yet purchased
Trading account assets and Trading account liabilities
Trading account liabilities	93,483	69,324
Derivatives, liabilities
Trading account assets and Trading account liabilities
Trading account liabilities	$ 58,824	$ 59,730

- Definition

The total of financial instruments that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for debt and equity securities formerly categorized as available-for-sale or held-to-maturity which the entity held as of the date it opted to account for such securities at fair value. An enterprise may also categorize such a security as trading without the intent to sell it in the near term assuming the decision to categorize the security as trading occurred at acquisition; this is the reason why the trading category of investments in debt and equity securities are bought and sold "principally" for sale in the near term. Transfers into and out of the trading category should be rare. Such financial instruments that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings.

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