The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.

+ References+ Details

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

+ References+ Details

- Definition

Before tax amount of other than temporary impairment (OTTI) on a debt security, categorized as either available-for-sale or held-to-maturity, recognized in other comprehensive income (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 16B

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 17

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 7

-Footnote 2

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 15D

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 15C

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The amount of other than temporary impairment (OTTI) losses on equity securities, OTTI related to credit losses on debt securities, and OTTI losses on debt securities when the entity intends to sell the securities or it is more likely than not that the entity will be required to sell the securities before recovery of its amortized cost basis. Additionally, this item includes OTTI losses recognized during the period on investments accounted for under the cost method of accounting.

+ References+ Details

INVESTMENTS (Details 8) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended		3 Months Ended		3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012 Morgan Stanley Smith Barney joint venture	Sep. 16, 2012 Morgan Stanley Smith Barney joint venture	Mar. 31, 2012 Akbank	Sep. 30, 2012 Akbank	Sep. 30, 2012 Total securities AFS	Sep. 30, 2012 Total securities AFS	Sep. 30, 2012 Held-to-maturity Securities	Sep. 30, 2012 Held-to-maturity Securities	Sep. 30, 2012 Other assets	Sep. 30, 2012 Other assets
OTTI on Investments disclosures
Total OTTI losses recognized during the year	$ 75		$ 340						$ 2	$ 12	$ 73	$ 328
Less: Impairments recognized in AOCI		2	66	47						1		65
Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell	75		274						2	11	73	263
OTTI losses recognized in earnings for securities that the Company intends to sell or more- likely-than-not will be required to sell before recovery	3,395		4,629						55	108			3,340	4,521
Total impairment losses recognized in earnings	3,470	146	4,903	2,024					57	119	73	263	3,340	4,521
Impairment charge related to investment, pre-tax					3,340		1,200	1,181
Impairment charge related to investment, after-tax					$ 2,100		$ 763
Percentage of ownership interest held					35.00%	49.00%	20.00%