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Bank of New York Mellon Corp – ‘10-K’ for 12/31/10 – ‘XML.R24’

On:  Monday, 2/28/11, at 4:16pm ET   ·   For:  12/31/10   ·   Accession #:  1193125-11-49932   ·   File #:  0-52710

Previous ‘10-K’:  ‘10-K/A’ on 5/14/10 for 12/31/09   ·   Next:  ‘10-K’ on 2/28/12 for 12/31/11   ·   Latest:  ‘10-K’ on 2/28/24 for 12/31/23   ·   3 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/28/11  Bank of New York Mellon Corp      10-K       12/31/10  212:54M                                    Donnelley … Solutions/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    481K 
 2: EX-3.2      Amended and Restated By-Laws                        HTML    118K 
 3: EX-10.134   Form of Executive Restricted Stock Agreement        HTML     79K 
 4: EX-10.135   Form of Executive Stock Option Agreement            HTML     81K 
 6: EX-13.1     All Portions of 2010 Annual Report to Shareholders  HTML   4.20M 
 7: EX-21.1     Primary Subsidiaries of the Company                 HTML    106K 
 8: EX-23.1     Consent of Kpmg LLP                                 HTML     64K 
 9: EX-24.1     Power of Attorney                                   HTML     64K 
 5: EX-12.1     Computation of Ratio of Earnings to Fixed Charges   HTML     79K 
10: EX-31.1     Section 302 CEO Certification                       HTML     64K 
11: EX-31.2     Section 302 CFO Certification                       HTML     64K 
12: EX-32.1     Section 906 CEO Certification                       HTML     57K 
13: EX-32.2     Section 906 CFO Certification                       HTML     57K 
155: XML         IDEA XML File -- Definitions and References          XML    648K  
187: XML         IDEA XML File -- Filing Summary                      XML    943K  
177: XML.R1      Document and Entity Information                      XML    265K  
178: XML.R2      Consolidated Income Statement                        XML   1.16M  
94: XML.R3      Consolidated Income Statement (Parenthetical)        XML    127K 
113: XML.R4      Consolidated Balance Sheet                           XML    795K  
151: XML.R5      Consolidated Balance Sheet (Parenthetical)           XML    209K  
145: XML.R6      Consolidated Statement of Cash Flows                 XML    858K  
200: XML.R7      Consolidated Statement of Changes in Equity          XML   3.14M  
48: XML.R8      Consolidated Statement of Changes in Equity          XML    254K 
                (Parenthetical)                                                  
144: XML.R9      Summary of significant accounting and reporting      XML    144K  
                policies                                                         
40: XML.R10     Accounting changes and new accounting guidance       XML     92K 
38: XML.R11     Acquisitions and dispositions                        XML     85K 
92: XML.R12     Discontinued operations                              XML    124K 
166: XML.R13     Securities                                           XML    424K  
98: XML.R14     Loans and asset quality                              XML    490K 
104: XML.R15     Goodwill and intangible assets                       XML    237K  
133: XML.R16     Other assets                                         XML    108K  
210: XML.R17     Deposits                                             XML     78K  
77: XML.R18     Net interest revenue                                 XML    116K 
20: XML.R19     Other noninterest expense                            XML     90K 
110: XML.R20     Restructuring charges                                XML    154K  
163: XML.R21     Income taxes                                         XML    155K  
58: XML.R22     Extraordinary (loss) - consolidation of commercial   XML     78K 
                paper conduit                                                    
152: XML.R23     Long-term debt                                       XML    124K  
105: XML.R24     Securitizations and variable interest entities       XML    141K  
199: XML.R25     Shareholders' equity                                 XML    122K  
170: XML.R26     Comprehensive results                                XML    144K  
118: XML.R27     Stock-based compensation                             XML    145K  
134: XML.R28     Employee benefit plans                               XML    526K  
36: XML.R29     Company financial information                        XML    202K 
44: XML.R30     Fair value of financial instruments                  XML    158K 
63: XML.R31     Fair value measurement                               XML    616K 
87: XML.R32     Fair value option                                    XML    101K 
132: XML.R33     Commitments and contingent liabilities               XML    148K  
169: XML.R34     Derivative instruments                               XML    217K  
27: XML.R35     Review of businesses                                 XML    259K 
50: XML.R36     International operations                             XML    126K 
181: XML.R37     Supplemental information to the Consolidated         XML     88K  
                Statement of Cash Flows                                          
197: XML.R38     Summary of significant accounting and reporting      XML    399K  
                policies (Policies)                                              
120: XML.R39     Summary of significant accounting and reporting      XML     85K  
                policies (Tables)                                                
206: XML.R40     Discontinued operations (Tables)                     XML    131K  
51: XML.R41     Securities (Tables)                                  XML    461K 
209: XML.R42     Loans and asset quality (Tables)                     XML    529K  
68: XML.R43     Goodwill and intangible assets (Tables)              XML    250K 
23: XML.R44     Other assets (Tables)                                XML    113K 
64: XML.R45     Net interest revenue (Tables)                        XML    115K 
162: XML.R46     Other noninterest expense (Tables)                   XML     89K  
194: XML.R47     Restructuring charges (Tables)                       XML    158K  
102: XML.R48     Income taxes (Tables)                                XML    180K  
72: XML.R49     Long-term debt (Tables)                              XML    128K 
131: XML.R50     Securitizations and variable interest entities       XML    149K  
                (Tables)                                                         
34: XML.R51     Shareholders' equity (Tables)                        XML    130K 
140: XML.R52     Comprehensive results (Tables)                       XML    142K  
75: XML.R53     Stock-based compensation (Tables)                    XML    163K 
47: XML.R54     Employee benefit plans (Tables)                      XML    564K 
190: XML.R55     Company financial information (Tables)               XML    208K  
183: XML.R56     Fair value of financial instruments (Tables)         XML    158K  
91: XML.R57     Fair value measurement (Tables)                      XML    605K 
55: XML.R58     Fair value option (Tables)                           XML    108K 
174: XML.R59     Commitments and contingent liabilities (Tables)      XML    132K  
43: XML.R60     Derivative instruments (Tables)                      XML    232K 
146: XML.R61     Review of businesses (Tables)                        XML    232K  
141: XML.R62     International operations (Tables)                    XML    124K  
182: XML.R63     Supplemental information to the Consolidated         XML     87K  
                Statement of Cash Flows (Tables)                                 
176: XML.R64     Summary of Significant Accounting and Reporting      XML    151K  
                Policies - Additional Information (Detail)                       
202: XML.R65     Significant Equity Method Investments (Detail)       XML    247K  
53: XML.R66     Accounting Changes and New Accounting Guidance -     XML    331K 
                Additional Information (Detail)                                  
90: XML.R67     Acquisitions and Dispositions - Additional           XML    762K 
                Information (Detail)                                             
127: XML.R68     Discontinued Operations - Additional Information     XML    115K  
                (Detail)                                                         
108: XML.R69     Summarized Financial Information for Income (Loss)   XML    289K  
                from Discontinued Operations (Detail)                            
130: XML.R70     Summarized Financial Information for Assets and      XML    216K  
                Liabilities of Discontinued Operations (Detail)                  
208: XML.R71     Amortized Cost and Fair Values of Securities         XML   2.08M  
                (Detail)                                                         
54: XML.R72     Amortized Cost and Fair Values of Securities         XML    241K 
                (Parenthetical) (Detail)                                         
69: XML.R73     Amortized Cost and Fair Values of Securities by      XML    428K 
                Contractual Maturity (Detail)                                    
62: XML.R74     Realized Gross Gains, Realized Gross Losses and      XML    148K 
                Recognized Gross Impairments on Securities                       
                (Detail)                                                         
123: XML.R75     Aggregate Fair Value of Investments with a           XML   2.05M  
                Continuous Unrealized Loss Position (Detail)                     
137: XML.R76     Projected Weighted-Average Default Rates and Loss    XML    236K  
                Severities (Detail)                                              
117: XML.R77     Pre-Tax Securities Losses by Type (Detail)           XML    600K  
103: XML.R78     Debt Securities Credit Losses Rollforward Recorded   XML    149K  
                In Earnings (Detail)                                             
52: XML.R79     Securities - Additional Information (Detail)         XML    129K 
25: XML.R80     Details of our Loan Distribution and Industry        XML    675K 
                Concentrations of Credit Risk (Detail)                           
125: XML.R81     Details of our Loan Distribution and Industry        XML    168K  
                Concentrations of Credit Risk (Parenthetical)                    
                (Detail)                                                         
89: XML.R82     Loans and asset quality - Additional Information     XML    751K 
                (Detail)                                                         
115: XML.R83     Allowance for Credit Losses Activity (Detail)        XML   1.76M  
159: XML.R84     Allowance for Credit Losses Activity                 XML    318K  
                (Parenthetical) (Detail)                                         
150: XML.R85     Nonperforming Assets and Impaired Loans (Detail)     XML    429K  
79: XML.R86     Nonperforming Assets and Impaired Loans              XML    143K 
                (Parenthetical) (Detail)                                         
165: XML.R87     Lost Interest (Detail)                               XML    127K  
147: XML.R88     Lost Interest (Parenthetical) (Detail)               XML    157K  
61: XML.R89     Information about our Impaired Loans (Detail)        XML   1.04M 
101: XML.R90     Information about our Impaired Loans                 XML    420K  
                (Parenthetical) (Detail)                                         
149: XML.R91     Information about our Past Due Loans (Detail)        XML    539K  
76: XML.R92     Information about our Past Due Loans                 XML    127K 
                (Parenthetical) (Detail)                                         
172: XML.R93     Credit Quality Indicators - Commercial Portfolio     XML    507K  
                Credit Risk Profile by Creditworthiness Category                 
                (Detail)                                                         
84: XML.R94     Credit Quality Indicators - Wealth Management        XML    281K 
                Loans and Mortgages - Credit Risk Profile by                     
                Internally Assigned Grade (Detail)                               
157: XML.R95     Goodwill and intangible assets - Additional          XML    186K  
                Information (Detail)                                             
126: XML.R96     Goodwill by Business Segment (Detail)                XML    690K  
26: XML.R97     Goodwill by Business Segment (Parenthetical)         XML     83K 
                (Detail)                                                         
82: XML.R98     Intangible Assets by Business Segment (Detail)       XML    864K 
164: XML.R99     Intangible Assets (Detail)                           XML    823K  
45: XML.R100    Estimated Annual Amortization Expense (Detail)       XML    111K 
119: XML.R101    Other Assets (Detail)                                XML    206K  
135: XML.R102    Other Assets (Parenthetical) (Detail)                XML    101K  
180: XML.R103    Seed Capital And Private Equity Investments Valued   XML    178K  
                Using NAV (Detail)                                               
212: XML.R104    Deposits - Additional Information (Detail)           XML    157K  
73: XML.R105    Net Interest Revenue (Detail)                        XML    367K 
29: XML.R106    Other Noninterest Expense (Detail)                   XML    160K 
78: XML.R107    Other Noninterest Expense (Parenthetical) (Detail)   XML    107K 
88: XML.R108    Other noninterest expense - Additional Information   XML    131K 
                (Detail)                                                         
42: XML.R109    Restructuring Charge - Additional Information        XML    311K 
                (Detail)                                                         
189: XML.R110    Activity in Restructuring Reserve (Detail)           XML    309K  
186: XML.R111    Restructuring Charges by Business Segment (Detail)   XML    744K  
33: XML.R112    Provision (Benefit) for Income Taxes from            XML    221K 
                Continuing Operations (Detail)                                   
95: XML.R113    Components of Income (Loss) before Taxes (Detail)    XML    138K 
114: XML.R114    Components of Net Deferred Tax Liability Included    XML    198K  
                in Accrued Taxes and Other Expenses (Detail)                     
154: XML.R115    Income taxes - Additional information (Detail)       XML    208K  
35: XML.R116    Reconciliation of Statutory Federal Income Tax       XML    205K 
                Rate to Effective Income Tax Rate (Detail)                       
201: XML.R117    Unrecognized Tax Positions (Detail)                  XML    212K  
128: XML.R118    Extraordinary (loss) - Consolidation of Commercial   XML    131K  
                Paper Conduits - Additional Information (Detail)                 
109: XML.R119    Long-term Debt (Detail)                              XML    388K  
32: XML.R120    Long-term Debt - Additional Information (Detail)     XML    300K 
161: XML.R121    Summary of Trust Preferred Securities Issued by      XML    241K  
                Trusts (Detail)                                                  
142: XML.R122    Summary of Trust Preferred Securities Issued by      XML     85K  
                Trusts (Parenthetical) (Detail)                                  
83: XML.R123    Incremental Assets and Liabilities of VIEs           XML    386K 
                Included in Consolidated Financial Statements                    
                (Detail)                                                         
71: XML.R124    Non-consolidated VIEs (Detail)                       XML    181K 
100: XML.R125    Financial Statement Items Related to                 XML    291K  
                Non-Consolidated VIEs Provided Credit Support                    
                Agreements (Detail)                                              
204: XML.R126    Consolidated Credit Supported VIEs (Detail)          XML    276K  
122: XML.R127    Securitizations and variable interest entities -     XML     79K  
                Additional Information (Detail)                                  
124: XML.R128    Shareholders' equity - Additional Information        XML    575K  
                (Detail)                                                         
175: XML.R129    Components of Tier 1 and Total Risk-Based Capital    XML    505K  
                (Detail)                                                         
143: XML.R130    Components of Tier 1 and Total Risk-Based Capital    XML    111K  
                (Parenthetical) (Detail)                                         
22: XML.R131    Consolidated and Largest Bank Subsidiary Capital     XML    183K 
                Ratios (Detail)                                                  
179: XML.R132    Consolidated and Largest Bank Subsidiary Capital     XML    122K  
                Ratios (Parenthetical) (Detail)                                  
65: XML.R133    Amounts of Capital by Which BNY Mellon and Our       XML    142K 
                Largest Bank Subsidiary, The Bank of New York                    
                Mellon, Exceed Well Capitalized Guidelines                       
                (Detail)                                                         
97: XML.R134    Comprehensive Results (Detail)                       XML    806K 
129: XML.R135    Comprehensive Results (Parenthetical) (Detail)       XML    522K  
112: XML.R136    Stock-based Compensation - Additional Information    XML    359K  
                (Detail)                                                         
203: XML.R137    Weighted Average Assumptions In Lattice-Based        XML    149K  
                Binomial Method (Detail)                                         
66: XML.R138    Summary Of Stock Option Activity (Detail)            XML    324K 
46: XML.R139    Stock Options Outstanding (Detail)                   XML    635K 
211: XML.R140    Stock Options Outstanding (Parenthetical) (Detail)   XML    126K  
196: XML.R141    Aggregate Intrinsic Value of Options (Detail)        XML    125K  
96: XML.R142    Nonvested Restricted Stock, RSUs and TSRs Activity   XML    161K 
                (Detail)                                                         
21: XML.R143    Combined Data For Domestic And Foreign Defined       XML    976K 
                Benefit Pension And Post Retirement Healthcare                   
                Plans (Detail)                                                   
184: XML.R144    Net Periodic Benefit Cost (Credit) (Detail)          XML    734K  
198: XML.R145    Changes In Other Comprehensive Income Loss           XML    288K  
                (Detail)                                                         
30: XML.R146    Amounts Expected to be Recognized in Net Periodic    XML    199K 
                Benefit Cost Income (Detail)                                     
74: XML.R147    Defined Benefit Plan Funded Status of Plan           XML    306K 
                (Detail)                                                         
107: XML.R148    Employee Benefit Plans - Additional Information      XML    687K  
                (Detail)                                                         
205: XML.R149    Plans With Obligations in Excess of Plan Assets      XML    193K  
                (Detail)                                                         
59: XML.R150    Pension Investment Asset Allocation (Detail)         XML    616K 
85: XML.R151    Benefit Payments For BNY Mellons Pension And         XML    317K 
                Healthcare Plans Expected To Be Paid (Detail)                    
148: XML.R152    Pension And Postretirement Plan Investment Assets    XML   1.86M  
                Measured At Fair Value On A Recurring Basis                      
                (Detail)                                                         
31: XML.R153    A Rollforward Of Plan Investment Assets Including    XML    546K 
                Change in Fair Value Classified In Level 3 Of                    
                Valuation Hierarchy (Detail)                                     
24: XML.R154    Company Financial Information - Additional           XML    274K 
                Information (Detail)                                             
160: XML.R155    Condensed Income Statement Parent Corporation        XML    515K  
                (Detail)                                                         
57: XML.R156    Condensed Income Statement Parent Corporation        XML    102K 
                (Parenthetical) (Detail)                                         
192: XML.R157    Condensed Balance Sheet Parent Corporation           XML    452K  
                (Detail)                                                         
41: XML.R158    Condensed Statement of Cash Flows Parent             XML    817K 
                Corporation (Detail)                                             
80: XML.R159    Condensed Statement of Cash Flows Parent             XML    102K 
                Corporation (Parenthetical) (Detail)                             
191: XML.R160    Fair value of financial instruments - Additional     XML    110K  
                Information (Detail)                                             
156: XML.R161    Carrying Amount And Fair Value of Financial          XML    771K  
                Instruments (Detail)                                             
195: XML.R162    Summary of Carrying Amount of Hedged Financial       XML    322K  
                Instruments, Related Notional Amount of the Hedge                
                And Estimated Fair Value of Derivatives (Detail)                 
39: XML.R163    Fair Value Measurement - Additional Information      XML    106K 
                (Detail)                                                         
37: XML.R164    Assets and Liabilities Measured at Fair Value on a   XML   4.62M 
                Recurring Basis (Detail)                                         
121: XML.R165    Details Of Certain Items Measured At Fair Value On   XML   6.08M  
                A Recurring Basis (Detail)                                       
99: XML.R166    Fair Value Measurements Using Significant            XML   1.44M 
                Unobservable Inputs (Detail)                                     
86: XML.R167    Assets Measured at Fair Value on a Nonrecurring      XML    407K 
                Basis (Detail)                                                   
171: XML.R168    Assets Measured at Fair Value on a Nonrecurring      XML    142K  
                Basis (Parenthetical) (Detail)                                   
56: XML.R169    Fair Value Option, Assets of Consolidated Asset      XML    213K 
                Management Funds at Fair Value (Detail)                          
173: XML.R170    Fair value option - Additional Information           XML    179K  
                (Detail)                                                         
139: XML.R171    Fair Value Option - Changes in Fair Value Included   XML     92K  
                in Foreign Exchange and Other Trading Activities                 
                (Detail)                                                         
138: XML.R172    Off-Balance Sheet Risks Significant Industry         XML    595K  
                Concentrations (Detail)                                          
81: XML.R173    Summary of Off-Balance Sheet Credit Transactions,    XML    281K 
                Net of Participations (Detail)                                   
136: XML.R174    Summary of Off-Balance Sheet Credit Transactions,    XML    155K  
                Net of Participations (Parenthetical) (Detail)                   
111: XML.R175    Commitments and contingent liabilities -             XML    803K  
                Additional Information (Detail)                                  
60: XML.R176    Standby Letters of Credits (SBLCs) by Investment     XML    164K 
                Grade (Detail)                                                   
49: XML.R177    Derivative instruments - Additional Information      XML    798K 
                (Detail)                                                         
93: XML.R178    Ineffectiveness Related to Derivatives and Hedging   XML    385K 
                Relationships Recorded in Income (Detail)                        
28: XML.R179    Impact of Derivative Instruments on the Balance      XML    573K 
                Sheet (Detail)                                                   
153: XML.R180    Impact of Derivative Instruments on the Balance      XML    110K  
                Sheet (Parenthetical) (Detail)                                   
207: XML.R181    Impact of Derivative Instruments on the Income       XML    487K  
                Statement (Detail)                                               
116: XML.R182    Revenue from Foreign Exchange and Other Trading      XML    340K  
                Activities (Detail)                                              
168: XML.R183    Fair Value of Derivative Contracts Falling Under     XML    149K  
                Close-Out Agreements that were in a Net Liability                
                Position (Detail)                                                
106: XML.R184    Review of businesses - Additional Information        XML    185K  
                (Detail)                                                         
67: XML.R185    Contribution of Segments to Overall Profitability    XML   1.36M 
                (Detail)                                                         
167: XML.R186    Contribution of Segments to Overall Profitability    XML    202K  
                (Parenthetical) (Detail)                                         
158: XML.R187    Foreign Revenue, Income before Income Taxes, Net     XML    610K  
                Income and Assets from Foreign Operations (Detail)               
70: XML.R188    Foreign Revenue, Income before Income Taxes, Net     XML    267K 
                Income and Assets from Foreign Operations                        
                (Parenthetical) (Detail)                                         
193: XML.R189    Noncash Investing and Financing Transactions that,   XML    160K  
                appropriately, are not Reflected in the                          
                Consolidated Statement of Cash Flows (Detail)                    
188: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   7.09M  
14: EX-101.INS  XBRL Instance -- bk-20101231                         XML  11.42M 
16: EX-101.CAL  XBRL Calculations -- bk-20101231_cal                 XML    743K 
17: EX-101.DEF  XBRL Definitions -- bk-20101231_def                  XML   3.32M 
18: EX-101.LAB  XBRL Labels -- bk-20101231_lab                       XML   3.31M 
19: EX-101.PRE  XBRL Presentations -- bk-20101231_pre                XML   3.52M 
15: EX-101.SCH  XBRL Schema -- bk-20101231                           XSD    810K 
185: ZIP         XBRL Zipped Folder -- 0001193125-11-049932-xbrl      Zip    666K

‘XML.R24’   —   Securitizations and variable interest entities

This Financial Report is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<InstanceReport xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema">
<Version> 2.2.0.25 </Version>
<hasSegments> false </hasSegments>
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<ReportLongName> 1025 - Disclosure - Securitizations and variable interest entities </ReportLongName>
<DisplayLabelColumn> true </DisplayLabelColumn>
<ShowElementNames> false </ShowElementNames>
<RoundingOption/>
<HasEmbeddedReports> false </HasEmbeddedReports>
<Columns>
<Column>
<Id> 1 </Id>
<IsAbstractGroupTitle> false </IsAbstractGroupTitle>
<LabelColumn> false </LabelColumn>
<CurrencyCode> USD </CurrencyCode>
<FootnoteIndexer/>
<hasSegments> false </hasSegments>
<hasScenarios> false </hasScenarios>
<MCU>
<KeyName> 1/1/2010 - 12/31/2010 USD ($) USD ($) / shares </KeyName>
<CurrencySymbol> $ </CurrencySymbol>
<contextRef>
<ContextID> eol_PE736081--1010-K0017_STD_365_20101231_0 </ContextID>
<EntitySchema> http://www.sec.gov/CIK </EntitySchema>
<EntityValue> 0001390777 </EntityValue>
<PeriodDisplayName/>
<PeriodType> duration </PeriodType>
<PeriodStartDate> 2010-01-01T00:00:00 </PeriodStartDate>
<PeriodEndDate> 2010-12-31T00:00:00 </PeriodEndDate>
<Segments/>
<Scenarios/>
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<UPS>
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<UnitType> Standard </UnitType>
<StandardMeasure>
<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>
<MeasureValue> pure </MeasureValue>
<MeasureNamespace/>
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<Scale> 0 </Scale>
</UnitProperty>
<UnitProperty>
<UnitID> Year </UnitID>
<UnitType> Standard </UnitType>
<StandardMeasure>
<MeasureSchema> http://www.bnymellon.com/20101231 </MeasureSchema>
<MeasureValue> Year </MeasureValue>
<MeasureNamespace> bk </MeasureNamespace>
</StandardMeasure>
<Scale> 0 </Scale>
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<UnitProperty>
<UnitID> iso4217_USD </UnitID>
<UnitType> Standard </UnitType>
<StandardMeasure>
<MeasureSchema> http://www.xbrl.org/2003/iso4217 </MeasureSchema>
<MeasureValue> USD </MeasureValue>
<MeasureNamespace> iso4217 </MeasureNamespace>
</StandardMeasure>
<Scale> 0 </Scale>
</UnitProperty>
<UnitProperty>
<UnitID> iso4217_USD_per_shares </UnitID>
<UnitType> Divide </UnitType>
<NumeratorMeasure>
<MeasureSchema> http://www.xbrl.org/2003/iso4217 </MeasureSchema>
<MeasureValue> USD </MeasureValue>
<MeasureNamespace> iso4217 </MeasureNamespace>
</NumeratorMeasure>
<DenominatorMeasure>
<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>
<MeasureValue> shares </MeasureValue>
<MeasureNamespace/>
</DenominatorMeasure>
<Scale> 0 </Scale>
</UnitProperty>
<UnitProperty>
<UnitID> shares </UnitID>
<UnitType> Standard </UnitType>
<StandardMeasure>
<MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema>
<MeasureValue> shares </MeasureValue>
<MeasureNamespace/>
</StandardMeasure>
<Scale> 0 </Scale>
</UnitProperty>
<UnitProperty>
<UnitID> MortgagePool </UnitID>
<UnitType> Standard </UnitType>
<StandardMeasure>
<MeasureSchema> http://www.bnymellon.com/20101231 </MeasureSchema>
<MeasureValue> MortgagePool </MeasureValue>
<MeasureNamespace> bk </MeasureNamespace>
</StandardMeasure>
<Scale> 0 </Scale>
</UnitProperty>
</UPS>
<CurrencyCode> USD </CurrencyCode>
<OriginalCurrencyCode> USD </OriginalCurrencyCode>
</MCU>
<CurrencySymbol> $ </CurrencySymbol>
<Labels>
<Label Id="1" Label="12 Months Ended"/>
<Label Id="2" Label="Dec. 31, 2010"/>
</Labels>
</Column>
</Columns>
<Rows>
<Row>
<Id> 5 </Id>
<IsAbstractGroupTitle> false </IsAbstractGroupTitle>
<Level> 0 </Level>
<ElementName> bk_AssetSecuritizationTextBlock </ElementName>
<ElementPrefix> bk </ElementPrefix>
<IsBaseElement> false </IsBaseElement>
<BalanceType> na </BalanceType>
<PeriodType> duration </PeriodType>
<ShortDefinition> Description of securitization transactions, including exposure at period-end. Description of exposure to variable interest... </ShortDefinition>
<IsReportTitle> false </IsReportTitle>
<IsSegmentTitle> false </IsSegmentTitle>
<IsSubReportEnd> false </IsSubReportEnd>
<IsCalendarTitle> false </IsCalendarTitle>
<IsTuple> false </IsTuple>
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>
<IsBeginningBalance> false </IsBeginningBalance>
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<div> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: ARIAL" size="2"><b>Note 16—Securitizations and variable interest entities</b></font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><i>Variable Interest Entities</i></font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">Accounting guidance on the consolidation of Variable Interest Entities (“VIEs”), is included in ASC 810, <i>Consolidation</i>, and ASU 2009-17, “Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities.”</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">Effective Jan. 1, 2010, the FASB approved ASU 2010-10 “Amendments for Certain Investment Funds,” which defers the requirements of ASU 2009-17 for asset managers’ interests in entities that apply the specialized accounting guidance for investment companies or that have the attributes of investment companies and for interests in money market funds.</font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 18px">  </p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">Accounting guidance on the consolidation of VIEs applies to certain entities in which the equity investors:</font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 13px">  </p> <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr> <td width="11"><font size="1"> </font></td> <td valign="top" width="22" align="left"><font style="FONT-FAMILY: SYMBOL" color="#000000" size="2">·</font></td> <td valign="top" width="1"><font size="1"> </font></td> <td valign="top" align="left"> <p align="left"><font style="FONT-FAMILY: Times New Roman" size="2">do not have sufficient equity at risk for the entity to finance its activities without additional financial support, and</font></p> </td> </tr> </table> <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr> <td width="11"><font size="1"> </font></td> <td valign="top" width="22" align="left"><font style="FONT-FAMILY: SYMBOL" color="#000000" size="2">·</font></td> <td valign="top" width="1"><font size="1"> </font></td> <td valign="top" align="left"> <p align="left"><font style="FONT-FAMILY: Times New Roman" size="2">lack one or more of the following characteristics of a controlling financial interest:</font></p> </td> </tr> </table> <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr> <td width="31"><font size="1"> </font></td> <td valign="top" width="22" align="left"><font style="FONT-FAMILY: SYMBOL" color="#000000" size="2">·</font></td> <td valign="top" width="1"><font size="1"> </font></td> <td valign="top" align="left"> <p align="left"><font style="FONT-FAMILY: Times New Roman" size="2">The power through voting rights or similar rights, to direct the activities of an entity that most significantly impact the entity’s economic performance (ASU 2009-17 model).</font></p> </td> </tr> </table> <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr> <td width="31"><font size="1"> </font></td> <td valign="top" width="22" align="left"><font style="FONT-FAMILY: SYMBOL" color="#000000" size="2">·</font></td> <td valign="top" width="1"><font size="1"> </font></td> <td valign="top" align="left"> <p align="left"><font style="FONT-FAMILY: Times New Roman" size="2">The direct or indirect ability to make decisions about the entity’s activities through voting rights or similar rights (ASC 810 model).</font></p> </td> </tr> </table> <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr> <td width="31"><font size="1"> </font></td> <td valign="top" width="22" align="left"><font style="FONT-FAMILY: SYMBOL" color="#000000" size="2">·</font></td> <td valign="top" width="1"><font size="1"> </font></td> <td valign="top" align="left"> <p align="left"><font style="FONT-FAMILY: Times New Roman" size="2">The obligation to absorb the expected losses of the entity.</font></p> </td> </tr> </table> <table style="BORDER-COLLAPSE: collapse" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr> <td width="31"><font size="1"> </font></td> <td valign="top" width="22" align="left"><font style="FONT-FAMILY: SYMBOL" color="#000000" size="2">·</font></td> <td valign="top" width="1"><font size="1"> </font></td> <td valign="top" align="left"> <p align="left"><font style="FONT-FAMILY: Times New Roman" size="2">The right to receive the expected residual returns of the entity.</font></p> </td> </tr> </table> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">BNY Mellon’s VIEs generally include retail, institutional and alternative investment funds offered to its retail and institutional customers in which it acts as the fund’s investment manager. BNY Mellon earns management fees on these funds as well as performance fees in certain funds. It may also provide start-up capital in its new funds. These VIEs are included in the scope of ASU 2010-10 and are reviewed for consolidation based on the guidance in ASC 810.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">BNY Mellon applies ASC 810 to its mutual funds, hedge funds, private equity funds, collective investment funds and real estate investment trusts. If these entities are determined to be VIEs, primary beneficiary calculations are prepared in accordance with ASC 810 to determine whether or not BNY Mellon is the primary beneficiary and required to consolidate the VIE. The primary beneficiary of a VIE is the party that absorbs a majority of the variable interests’ expected losses, receives a majority of its expected residual returns or both.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">The primary beneficiary calculations include estimates of ranges and probabilities of losses and returns from the funds. The calculated expected gains and expected losses are allocated to the variable interest holders of the funds, which are generally the fund’s investors and which may include BNY Mellon, in order to determine which entity is required to consolidate the VIE, if any.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px; FONT-SIZE: 1px">  </p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">BNY Mellon has other VIEs, including securitization trusts, which are no longer considered QSPEs, and CLOs, in which BNY Mellon serves as the investment manager. In addition, we provide trust and custody services for a fee to entities sponsored by other corporations in which we have no other interest. These VIEs are evaluated under the guidance included in ASU 2009-17. BNY Mellon has two securitizations and several CLOs, which are assessed for consolidation in accordance with ASU 2009-17.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">The primary beneficiary of these VIEs is the entity whose variable interests provide it with a controlling financial interest, which includes the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses of the VIE or the right to receive benefits of the VIE that could potentially be significant to the VIE.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">In order to determine if it has a controlling financial interest in these VIEs, BNY Mellon assesses the VIE’s purpose and design along with the risks it was designed to create and pass through to its variable interest holders. We also assess our involvement in the VIE and the involvement of any other variable interest holders in the VIE.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">Generally, as the sponsor and the manager of its VIEs, BNY Mellon has the power to control the activities that significantly impact the VIE’s economic performance. Both a qualitative and quantitative analysis of BNY Mellon’s variable interests are performed to determine if BNY Mellon has the obligation to absorb losses of the VIE or the right to receive benefits of the VIE that could potentially be significant to the VIE. The analyses included assessments related to the expected performance of the VIEs and its related impact on BNY Mellon’s seed capital, management fees or residual interests in the VIEs. We also assess any potential impact the VIE’s expected performance has on our performance fees.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">The following table presents the incremental assets and liabilities included in BNY Mellon’s consolidated financial statements, after applying intercompany eliminations, as of Dec. 31, 2010, based on the assessments performed in accordance with ASC 810 and ASU 2009-17. The net assets of any consolidated VIE are solely available to settle the liabilities of the VIE and to settle any investors’ ownership liquidation requests, including any seed capital invested in the VIE by BNY Mellon.</font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 13px"> <font size="1"> </font></p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr> <td width="30%"></td> <td valign="bottom" width="16%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="16%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="16%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td style="BORDER-TOP: #000000 1px solid" valign="bottom" colspan="12" align="center"><font style="FONT-FAMILY: Times New Roman" size="1"><b>Investments consolidated under ASC 810 at Dec. 31, 2010</b></font></td> <td style="BORDER-TOP: #000000 1px solid" valign="bottom"> <font size="1"> </font></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="1"><i>(in millions)</i></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Asset<br /> Management<br /> funds</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Securitizations</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Total<br /> consolidated<br /> investments</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1"> </font></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Available for sale</font></p> </td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">483</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">483</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr> <td valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Trading assets</font></p> </td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">14,121</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">14,121</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr bgcolor="#CCEEFF"> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Other assets</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">645</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">645</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 2em"><font style="FONT-FAMILY: Times New Roman" size="2">Total assets</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">14,766</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">483</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">15,249</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Trading liabilities</font></p> </td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">13,561</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">13,561</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Other liabilities</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">2</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">386</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">388</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr bgcolor="#CCEEFF"> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 2em"><font style="FONT-FAMILY: Times New Roman" size="2">Total liabilities</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">13,563</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">386</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">13,949</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 2em"><font style="FONT-FAMILY: Times New Roman" size="2">Noncontrolling interests</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">699</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">699</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> </table> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">BNY Mellon voluntarily provided capital support agreements to certain VIEs (see below). With the exception of these agreements, we are not contractually required to provide financial or any other support to any of our VIEs. Additionally, creditors of any consolidated VIEs do not have any recourse to the general credit of BNY Mellon.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><i>Non-consolidated VIEs</i></font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">As of Dec. 31, 2010, the following assets related to the VIEs, where BNY Mellon is not the primary beneficiary, are included in its consolidated financial statements.</font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 13px">  </p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr> <td width="50%"></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="1"><b>Non-consolidated VIEs<br /> at Dec. 31, 2010</b></font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 1px"><font style="FONT-FAMILY: Times New Roman" size="1"><i>(in millions)</i></font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Assets</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Liabilities</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Maximum<br /> loss<br /> exposure</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Trading</font></p> </td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">24</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">24</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Other</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">34</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">34</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr bgcolor="#CCEEFF"> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 2em"><font style="FONT-FAMILY: Times New Roman" size="2">Total</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">58</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">58</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> </table> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">The maximum loss exposure indicated in the above table relates solely to BNY Mellon’s seed capital or residual interests invested in the VIEs.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><i>Credit supported VIEs</i></font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">BNY Mellon voluntarily provided limited credit support to certain money market, collective, commingled and separate account funds (the “Funds”). Entering into such support agreements represents an event under ASC 810, and is subject to its interpretations.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">In analyzing the Funds for which credit support was provided, it was determined that interest rate risk and credit risk are the two main risks that the Funds are designed to create and pass through to their investors. Accordingly, interest rate and credit risk were analyzed to determine if BNY Mellon was the primary beneficiary of each of the Funds.</font></p> <p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px; FONT-SIZE: 1px">  </p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">BNY Mellon’s analysis of the credit risk variability and interest rate risk variability associated with the supported Funds resulted in BNY Mellon not being the primary beneficiary and therefore the Funds were not consolidated.</font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">The table below shows the financial statement items related to non-consolidated VIEs to which we have provided credit support agreements at Dec. 31, 2010, and Dec. 31, 2009.</font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 13px">  </p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr> <td width="48%"></td> <td valign="bottom" width="16%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="16%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="16%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="1"><b>Credit supported VIEs<br /> at Dec. 31, 2010</b></font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 1px"><font style="FONT-FAMILY: Times New Roman" size="1"><i>(in millions)</i></font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Assets</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Liabilities</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Maximum<br /> loss<br /> exposure</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> </tr> <tr bgcolor="#CCEEFF"> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Other</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"><b>$</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>-</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"><b>$</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>-</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"><b>$</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>13</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> </tr> </table> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 13px">  </p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr> <td width="50%"></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="1"><b>Credit supported VIEs<br /> at Dec. 31, 2009</b></font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 1px"><font style="FONT-FAMILY: Times New Roman" size="1"><i>(in millions)</i></font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Assets</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Liabilities</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Maximum<br /> loss<br /> exposure</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> </tr> <tr bgcolor="#CCEEFF"> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Other</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">14</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">40</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> </table> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><i>Consolidated credit supported VIEs</i></font></p> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">Certain funds have been created solely with securities that are subject to credit support agreements where we have agreed to absorb the majority of loss. Accordingly, these funds have been consolidated into BNY Mellon and have affected the following financial statement items at Dec. 31, 2010, and Dec. 31, 2009.</font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 13px">  </p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr> <td width="48%"></td> <td valign="bottom" width="14%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="14%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="14%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="1"><b>Consolidated credit supported<br /> VIEs at Dec. 31, 2010</b></font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 1px"><font style="FONT-FAMILY: Times New Roman" size="1"><i>(in millions)</i></font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Assets</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Liabilities</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Maximum<br /> loss<br /> exposure</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Available-for-sale</font></p> </td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2"><b>$</b></font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>53</b></font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2"><b>$</b></font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>-</b></font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2"><b>$</b></font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>53</b></font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Other</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"><b> </b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>-</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"><b> </b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>126</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"><b> </b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>51</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> </tr> <tr bgcolor="#CCEEFF"> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 2em"><font style="FONT-FAMILY: Times New Roman" size="2">Total</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"><b>$</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>53</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"><b>$</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>126</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"><b>$</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2"><b>104</b></font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2"><b>  </b></font></td> </tr> </table> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 13px">  </p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr> <td width="50%"></td> <td valign="bottom" width="14%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="14%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="14%"></td> <td></td> <td></td> <td></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="1"><b>Consolidated credit supported<br /> VIEs at Dec. 31, 2009</b></font></p> <p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 1px"><font style="FONT-FAMILY: Times New Roman" size="1"><i>(in millions)</i></font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Assets</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Liabilities</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom" colspan="2" align="right"><font style="FONT-FAMILY: Times New Roman" size="1">Maximum<br /> loss<br /> exposure</font></td> <td style="BORDER-BOTTOM: #000000 1px solid; BORDER-TOP: #000000 1px solid" valign="bottom"><font size="1"> </font></td> </tr> <tr bgcolor="#CCEEFF"> <td valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Available-for-sale</font></p> </td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">47</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td valign="bottom"><font size="1">  </font></td> <td valign="bottom"><font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">47</font></td> <td valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"><font style="FONT-FAMILY: Times New Roman" size="2">Other</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">-</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">190</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2"> </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">46</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> <tr bgcolor="#CCEEFF"> <td style="BORDER-BOTTOM: #000000 1px solid" valign="top"> <p style="TEXT-INDENT: -1em; MARGIN-LEFT: 2em"><font style="FONT-FAMILY: Times New Roman" size="2">Total</font></p> </td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">47</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">190</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font size="1">  </font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <font style="FONT-FAMILY: Times New Roman" size="2">$</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" align="right"><font style="FONT-FAMILY: Times New Roman" size="2">93</font></td> <td style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" nowrap="nowrap"><font style="FONT-FAMILY: Times New Roman" size="2">  </font></td> </tr> </table> <p style="MARGIN-TOP: 13px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2">The maximum loss exposure shown above for the credit support agreements provided to BNY Mellon’s VIEs primarily reflects a complete loss on the Lehman Brothers Holdings Inc. securities for BNY Mellon’s clients that accepted our offer of support. As of Dec. 31, 2010, BNY Mellon recorded $126 million in liabilities related to its VIEs for which credit support agreements were provided.</font></p> </div>
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<NonNumericTextHeader> Note 16—Securitizations and variable interest entities Variable Interest Entities Accounting guidance on the consolidation of Variable Interest Entities </NonNumericTextHeader>
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<ElementDefenition> Description of securitization transactions, including exposure at period-end. Description of exposure to variable interest entities (VIEs), including consolidation of VIEs and credit support that has been provided. </ElementDefenition>
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3 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/23/11  SEC                               UPLOAD10/14/17    1:45K  Bank of New York Mellon Corp.
11/07/11  SEC                               UPLOAD10/14/17    1:58K  Bank of New York Mellon Corp.
 7/12/11  SEC                               UPLOAD10/14/17    1:63K  Bank of New York Mellon Corp.
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