us-gaap:InterestIncomeAndInterestExpenseDisclosureTextBlock

Bank of New York Mellon CORP

Note 9 — Net interest revenue


	Quarter ended								Nine months ended
Net interest revenue (in millions)	Sept. 30, 2009		June 30, 2009			Sept. 30, 2008			Sept. 30, 2009			Sept. 30, 2008
Interest revenue
Non-margin loans	$	211	$	232		$	233	^(a)	$	682		$	694	^(a)
Margin loans		17		17			48			51			154
Securities:
Taxable		419		393			537			1,262			1,681
Exempt from federal income taxes		7		8			8			23			23
Total securities		426		401			545			1,285			1,704
Other short-term investments – U.S. government-backed commercial paper		-		-			7			10			7
Deposits in banks		148		166			431			531			1,255
Deposits with the Federal Reserve and other central banks		6		7			-			34			-
Federal funds sold and securities purchased under resale agreements		10		9			35			24			136
Trading assets		11		13			13			36			49
Total interest revenue		829		845			1,312	^(a)		2,653			3,999	^(a)
Interest expense
Deposits		25		40			429			141			1,515
Borrowings from Federal Reserve related to ABCP		-		-			5			7			5
Federal funds purchased and securities sold under repurchase agreements		2		(3	)		13			(1	)		43
Other borrowed funds		8		8			19			30			71
Customer payables		2		1			18			5			60
Long-term debt		76		99			147			280			493
Total interest expense		113		145			631			462			2,187
Net interest revenue	$	716	$	700		$	681	^(a)	$	2,191		$	1,812	^(a)

^(a)

Includes the SILO/LILO charges of $112 million recorded in the third quarter of 2008 and $489 million recorded in the first nine months of 2008.

Citigroup Inc.

4. INTEREST REVENUE AND EXPENSE

For the three- and nine-month periods ended September 30, 2009 and 2008, interest revenue and expense consisted of the following:

	Three Months Ended September 30,				Nine Months Ended September 30,

*In millions of dollars*	2009		2008		2009		2008
Interest revenue
Loan interest, including fees	$	11,601	$	15,528	$	36,385	$	47,883
Deposits at interest with banks		313		792		1,126		2,329
Federal funds sold and securities purchased under agreements to resell		728		2,215		2,407		7,751
Investments, including dividends		3,283		2,597		9,894		7,832
Trading account assets(1)		2,654		4,137		8,526		13,562
Other interest		99		861		594		3,271

Total interest revenue	$	18,678	$	26,130	$	58,932	$	82,628

Interest expense
Deposits(2)	$	2,298	$	4,915	$	7,986	$	16,191
Federal funds purchased and securities loaned or sold under agreements to repurchase		772		2,721		2,807		9,559
Trading account liabilities(1)		43		285		220		1,064
Short-term borrowing		350		924		1,128		3,233
Long-term debt		3,217		3,881		9,038		12,103

Total interest expense	$	6,680	$	12,726	$	21,179	$	42,150

Net interest revenue	$	11,998	$	13,404	$	37,753	$	40,478
Provision for loan losses		8,771		8,943		30,919		21,503

Net interest revenue after provision for loan losses	$	3,227	$	4,461	$	6,834	$	18,975

(1): Interest expense on trading account liabilities of the ICG is reported as a reduction of interest revenue for Trading account assets.
(2): Includes FDIC deposit insurance fees and charges.

CVS CAREMARK CORP

Note 6 – Interest Expense

The following are the components of net interest expense:


	*Third Quarter Ended*						*Nine Months Ended*
In millions	September 30, 2009			September 27, 2008			September 30, 2009			September 27, 2008
Interest expense	$	123.9		$	117.0		$	397.0		$	372.7
Interest income		(1.1	)		(4.3	)		(4.2	)		(14.4	)

Interest expense, net	$	122.8		$	112.7		$	392.8		$	358.3

GOLDMAN SACHS GROUP INC


Note 17.	Interest Income and Interest Expense

The following table sets forth the details of the firm’s interest income and interest expense:


	Three Months Ended					Nine Months Ended
	September			August		September			August
	2009			2008		2009			2008
	(in millions)
Interest income ⁽¹⁾
Deposits with banks	$	10		$	32	$	50		$	119
Securities borrowed, securities purchased under agreements to resell and federal funds sold		122			2,917		849			10,231
Trading assets, at fair value		2,507			3,134		8,546			10,277
Other interest ⁽²⁾		361			2,634		1,387			8,833

Total interest income	$	3,000		$	8,717	$	10,832		$	29,460

Interest expense
Deposits	$	77		$	169	$	346		$	555
Securities loaned and securities sold under agreements to repurchase, at fair value		246			1,639		1,157			6,125
Trading liabilities, at fair value		520			699		1,389			2,026
Short-term borrowings ⁽³⁾		114			434		508			1,419
Long-term borrowings ⁽⁴⁾		467			1,804		2,064			6,064
Other interest ⁽⁵⁾		(114	)		2,837		(271	)		9,908

Total interest expense	$	1,310		$	7,582	$	5,193		$	26,097

Net interest income	$	1,690		$	1,135	$	5,639		$	3,363


⁽¹⁾		Interest income is recorded on an accrual basis based on contractual interest rates.

⁽²⁾		Primarily includes interest income on customer debit balances and other interest-earning assets.

⁽³⁾		Includes interest on unsecured short-term borrowings and short-term other secured financings.

⁽⁴⁾		Includes interest on unsecured long-term borrowings and long-term other secured financings.

⁽⁵⁾		Primarily includes interest expense on customer credit balances and other interest-bearing liabilities.

J P MORGAN CHASE & CO

NOTE 7 — INTEREST INCOME AND INTEREST EXPENSE

Details of interest income and interest expense were as follows.


	Three months ended September 30,					Nine months ended September 30,
(in millions)	2009			2008		2009			2008

Interest income^(a)
Loans	$	9,442		$	8,450	$	29,775		$	26,165
Securities		3,242			1,522		9,280			4,099
Trading assets		2,975			4,469		9,143			13,125
Federal funds sold, securities purchased under resale agreements		368			1,558		1,386			4,498
Securities borrowed		(30	)		703		(40	)		2,013
Deposits with banks		130			316		819			1,025
Other assets^(b)		133			308		372			462


Total interest income		16,260			17,326		50,735			51,387

Interest expense^(a)
Interest-bearing deposits		1,086			3,351		3,937			11,551
Short-term and other liabilities^(c)		941			2,722		2,908			8,632
Long-term debt		1,426			2,176		4,951			5,942
Beneficial interests issued by consolidated VIEs		70			83		165			315


Total interest expense		3,523			8,332		11,961			26,440

Net interest income		12,737			8,994		38,774			24,947
Provision for credit losses		8,104			3,811		24,731			11,690
Provision for credit losses — accounting conformity^(d)		—			1,976		—			1,976

Net interest income after provision for credit losses	$	4,633		$	3,207	$	14,043		$	11,281


(a)		Interest income and expense include the current-period interest accruals for financial instruments measured at fair value, except for financial instruments containing embedded derivatives that would be separately accounted for in accordance with U.S. GAAP absent the fair value option election; for those instruments, all changes in fair value, including any interest elements, are reported in principal transactions revenue.

(b)		Predominantly margin loans.

(c)		Includes brokerage customer payables.

(d)		The third quarter of 2008 included an accounting conformity loan loss reserve provision related to the acquisition of Washington Mutual’s banking operations.

MORGAN STANLEY

13.

Interest and Dividends and Interest Expense.

Details of Interest and dividends revenue and Interest expense were as follows (dollars in millions):


	Three Months Ended September 30,					Nine Months Ended September 30,
	2009			2008		2009		2008
Interest and dividends(1):
Financial instruments owned(2)	$	1,421		$	2,150	$	3,857	$	6,496
Receivables from other loans		19			138		120		596
Interest bearing deposits with banks		48			447		224		1,400
Federal funds sold and securities purchased under agreements to resell and securities borrowed		159			4,067		736		12,902
Other		342			2,824		969		10,138

Total Interest and dividends revenues	$	1,989		$	9,626	$	5,906	$	31,532

Interest expense(1):
Commercial paper and other short-term borrowings	$	9		$	74	$	43	$	469
Deposits		116			104		365		500
Long-term debt		1,212			2,154		4,073		6,226
Securities sold under agreements to repurchase and securities loaned		283			3,480		1,140		11,735
Other		(212	)		3,037		38		10,770

Total Interest expense		1,408			8,849		5,659		29,700

Net interest and dividends revenues	$	581		$	777	$	247	$	1,832

(1)

Interest income and expense and dividend income are recorded within the condensed consolidated statements of income depending on the nature of the instrument and related market conventions. When interest and dividends are included as a component of the instrument’s fair value, interest and dividends are included within Principal transactions—trading revenues or Principal transactions—investment revenues. Otherwise, they are included within Interest and dividends income or Interest expense.

(2)	Interest expense on Financial instruments sold, not yet purchased is reported as a reduction of Interest and dividends revenues.

NORTHERN TRUST CORP

12. Net Interest Income – The components of net interest income were as follows:


(In Millions)	Three Months Ended September 30				Nine Months Ended September 30
(In Millions)	2009		2008		2009		2008

Interest Income
Loans and Leases	$	234.5	$	290.9	$	717.6	$	877.7
Securities – Taxable		48.1		80.0		157.7		245.1
– Non-Taxable		8.1		8.8		25.6		27.1
Time Deposits with Banks		40.7		252.9		173.2		720.7
Federal Funds Sold and Securities Purchased under Agreements to Resell and Other		1.8		8.3		7.6		36.3

Total Interest Income		333.2		640.9		1,081.7		1,906.9

Interest Expense
Deposits		45.4		317.6		163.1		944.9
Federal Funds Purchased		1.5		6.8		3.9		28.4
Securities Sold Under Agreements to Repurchase		.3		4.5		1.0		21.6
Other Borrowings		1.0		4.5		3.1		18.3
Senior Notes		12.4		12.0		32.3		30.2
Long-Term Debt		33.5		39.8		109.2		112.4
Floating Rate Capital Debt		.8		2.3		3.5		8.1

Total Interest Expense		94.9		387.5		316.1		1,163.9

Net Interest Income	$	238.3	$	253.4	$	765.6	$	743.0

NUCOR CORP

12.	INTEREST EXPENSE: The components of net interest expense are as follows (in thousands):


	Three Months (13 Weeks) Ended						Nine Months (39 Weeks) Ended
	Oct. 3, 2009			Sept. 27, 2008			Oct. 3, 2009			Sept. 27, 2008
Interest expense	$	37,168		$	36,996		$	112,327		$	101,068
Interest income		(2,443	)		(13,966	)		(13,280	)		(32,959	)

Interest expense, net	$	34,725		$	23,030		$	99,047		$	68,109

STATE STREET Corp

Note 13. Net Interest Revenue


	Three Months Ended September 30,					Nine Months Ended September 30,
(In millions)	2009		2008			2009		2008
Interest revenue:
Deposits with banks	$	28	$	180		$	133	$	571
Investment securities:
U.S. Treasury and federal agencies		182		213			616		731
State and political subdivisions		54		62			170		182
Other investments		562		454			1,256		1,382
Securities purchased under resale agreements and federal funds sold		6		78			20		320
Loans and leases		65		(25	)		168		172
Trading account assets		—		20			19		49
Interest revenue associated with AMLF		—		45			25		45
Other interest-earning assets		1		—			2		—

Total interest revenue		898		1,027			2,409		3,452
Interest expense:
Deposits		36		320			155		1,112
Short-term borrowings		57		89			144		323
Long-term debt		82		56			225		173
Interest expense associated with AMLF		—		37			18		37

Total interest expense		175		502			542		1,645

Net interest revenue	$	723	$	525		$	1,867	$	1,807

XEROX CORP

Note 9 - Interest Expense and Income

Interest expense and interest income were as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2009		2008		2009		2008
Interest expense(1)	$	131	$	146	$	392	$	424
Interest income(2)		182		205		551		642

_________

(1)	Includes Equipment financing interest expense, as well as non-financing interest expense that is included in Other expenses, net in the Condensed Consolidated Statements of Income.

(2)	Includes Finance income, as well as other interest income that is included in Other expenses, net in the Condensed Consolidated Statements of Income.