As a great man said on this message board, drill down boy, drill down. You will find the gimmick that way. The current game is to claim an accounting gain on the downgrade in the banks own debt. I haven't had a chance to look at the numbers, but I am betting that is the source of much of their so called gain.
and here are the gimmicks "The quarter’s results were skewed by one-time pretax gains including $4.5 billion in fair-value adjustments of structured liabilities, $3.6 billion from selling a stake in China Construction Bank Corp. and $1.7 billion tied to changes in value of the company’s debt."