OFF-BALANCE SHEET ARRANGEMENTS AND CONTRACTUAL CASH OBLIGATIONS In the normal course of business, the Firm enters into various off- balance sheet arrangements and contractual obligations that may require future cash payments. Certain obligations are recognized on- balance sheet, while others are off-balance sheet under accounting principles generally accepted in the U.S. (“U.S. GAAP”). The Firm is involved with several types of off–balance sheet arrangements, including through nonconsolidated special-purpose entities (“SPEs”), which are a type of VIE, and through lending-related financial instruments (e.g., commitments and guarantees). The Firm holds capital, as deemed appropriate, against all SPE-related transactions and related exposures, such as derivative contracts and lending-related commitments and guarantees. The Firm has no commitments to issue its own stock to support any SPE transaction, and its policies require that transactions with SPEs be conducted at arm’s length and reflect market pricing. Consistent with this policy, no JPMorgan Chase employee is permitted to invest in SPEs with which the Firm is involved where such investment would violate the Firm’s Code of Conduct. The table below provides an index of where in this 2018 Form 10-K a discussion of the Firm’s various off-balance sheet arrangements can be found. In addition, refer to Note 1 for information about the Firm’s consolidation policies. Special-purpose entities JPMorgan Chase & Co./2018 Form 10-K 55 Type of off-balance sheet arrangement Location of disclosure Page references Special-purpose entities: variable interests and other obligations, including contingent obligations, arising from variable interests in nonconsolidated VIEs Refer to Note 14 244–251 Off-balance sheet lending-related financial instruments, guarantees, and other commitments Refer to Note 27 271–276