Notes to Consolidated Financial Statements Hedge Accounting The firm applies hedge accounting for (i) certain interest rate swaps used to manage the interest rate exposure of certain fixed-rate unsecured long-term and short-term borrowings and certain fixed-rate certificates of deposit, (ii) certain foreign currency forward contracts and foreign currency-denominated debt used to manage foreign currency exposures on the firm’s net investment in certain non-U.
S.  operations and (iii) certain commodities-related swap and forward contracts used to manage the exposure to the variability in cash flows associated with the forecasted sales of certain energy commodities by one of the firm’s consolidated investments.
To qualify for hedge accounting, the derivative hedge must be highly effective at reducing the risk from the exposure being hedged.
Additionally, the firm must formally document the hedging relationship at inception and test the hedging relationship at least on a quarterly basis to ensure the derivative hedge continues to be highly effective over the life of the hedging relationship.
Fair Value Hedges The firm designates certain interest rate swaps as fair value hedges.
These interest rate swaps hedge changes in fair value attributable to the designated benchmark interest rate (e. g. , London Interbank Offered Rate (LIBOR) or OIS), effectively converting a substantial portion of fixed-rate obligations into floating-rate obligations.
The firm applies a statistical method that utilizes regression analysis when assessing the effectiveness of its fair value hedging relationships in achieving offsetting changes in the fair values of the hedging instrument and the risk being hedged (i. e. , interest rate risk).
An interest rate swap is considered highly effective in offsetting changes in fair value attributable to changes in the hedged risk when the regression analysis results in a coefficient of determination of 80% or greater and a slope between 80% and 125%.
For qualifying fair value hedges, gains or losses on derivatives are included in “Interest expense.
” The change in fair value of the hedged item attributable to the risk being hedged is reported as an adjustment to its carrying value and is subsequently amortized into interest expense over its remaining life.
Gains or losses resulting from hedge ineffectiveness are included in “Interest expense.
” When a derivative is no longer designated as a hedge, any remaining difference between the carrying value and par value of the hedged item is amortized to interest expense over the remaining life of the hedged item using the effective interest method.
See Note 23 for further information about interest income and interest expense.
The table below presents the gains/(losses) from interest rate derivatives accounted for as hedges, the related hedged borrowings and bank deposits, and the hedge ineffectiveness on these derivatives, which primarily consists of amortization of prepaid credit spreads resulting from the passage of time.
## Table 0 ##
Table of Contents 9 Item 1.  Business Regions Financial Corporation is a financial holding company headquartered in Birmingham, Alabama that operates in the South, Midwest and Texas.
The terms "Regions," "the Company," "we," "us" and "our" mean Regions Financial Corporation, a Delaware corporation and its subsidiaries, when appropriate.
Regions provides traditional commercial, retail and mortgage banking services, as well as other financial services in the fields of asset management, wealth management, securities brokerage, insurance brokerage, trust services, merger and acquisition advisory services, and other specialty financing.
At December 31, 2016, Regions had total consolidated assets of approximately $126.0 billion, total consolidated deposits of approximately $99.0 billion and total consolidated stockholders’ equity of approximately $16.7 billion.
Regions is a Delaware corporation and on July 1, 2004, became the successor by merger to Union Planters Corporation and the former Regions Financial Corporation.
Its principal executive offices are located at 1900 Fifth Avenue North, Birmingham, Alabama 35203, and its telephone number at that address is (800) 734-4667.
Banking Operations Regions conducts its banking operations through Regions Bank, an Alabama state-chartered commercial bank that is a member of the Federal Reserve System.
At December 31, 2016, Regions operated 1,906 ATMs and 1,527 banking offices in Alabama, Arkansas, Florida, Georgia, Illinois, Indiana, Iowa, Kentucky, Louisiana, Mississippi, Missouri, North Carolina, South Carolina, Tennessee, and Texas.
The following chart reflects the distribution of branch locations in each of the states in which Regions conducts its banking operations.
## Table 1 ##
Other Financial Services Operations In addition to its banking operations, Regions provides additional financial services through the following subsidiaries: Regions Insurance Group, Inc. , a subsidiary of Regions, is an insurance broker that offers the placement of insurance coverage with insurance companies or other risk bearing entities through its subsidiaries: Regions Insurance, Inc. , headquartered in Birmingham, Alabama; Trilogy Risk Specialists, Inc. , headquartered in Memphis, Tennessee; and Regions Insurance Services, Inc. , headquartered in Memphis, Tennessee.
Through its insurance brokerage operations in Alabama, Arkansas, Florida, Georgia, Indiana, Louisiana, Mississippi, South Carolina, Tennessee and Texas, Regions Insurance, Inc.  offers insurance coverage for various lines of personal and commercial insurance, such as property, vehicle, casualty, life, health and accident insurance.
Regions Insurance, Inc.  also provides services related to employee benefits.
Trilogy Risk Specialists, Inc.  operates as a wholesale insurance broker assisting retail insurance brokers in placing insurance coverage for the retail brokers’ customers with risk bearing entities.
Regions Insurance Services, Inc.  offers various insurance products, such as crop and life insurance.
Regions Insurance Group, Inc.  is one of the thirty largest insurance brokers in the United States based on annual revenues.
Table 1—Financial Highlights
## Table 2 ##
Table of Contents 43 Tangible common stockholders’ equity ratios have become a focus of some investors in analyzing the capital position of the Company absent the effects of intangible assets and preferred stock.
Traditionally, the Federal Reserve and other banking regulatory bodies have assessed a bank’s capital adequacy based on Tier 1 capital, the calculation of which is codified in federal banking regulations.
Analysts and banking regulators have assessed Regions’ capital adequacy using the tangible common stockholders’ equity measure.
Because tangible common stockholders’ equity is not formally defined by GAAP, this measure is considered to be a non-GAAP financial measure and other entities may calculate it differently than Regions’ disclosed calculations.
Since analysts and banking regulators may assess Regions’ capital adequacy using tangible common stockholders’ equity, Regions believes that it is useful to provide investors the ability to assess Regions’ capital adequacy on this same basis.
The Basel Committee's Basel III framework will strengthen international capital and liquidity regulations.
When fully phased in, Basel III will increase capital requirements through higher minimum capital levels as well as through increases in risk-weights for certain exposures.
Additionally, the Basel III Rules place greater emphasis on common equity.
The Federal Reserve released its final Basel III Rules detailing the U. S.  implementation of Basel III in 2013.
Regions, as a standardized approach bank, began transitioning to the Basel III framework in January 2015 subject to a phase-in period extending through January 2019.
Because the Basel III implementation regulations will not be fully phased in until 2019 and, are not formally defined by GAAP, these measures are considered to be non-GAAP financial measures.
Since analysts and banking regulators may assess Regions’ capital adequacy using the fully phased-in Basel III framework, Regions believes that it is useful to provide investors information enabling them to assess Regions’ capital adequacy on the same basis.
Non-GAAPfinancial measures have inherent limitations, are not required to be uniformly applied and are not audited.
Although these non-GAAP financial measures are frequently used by stakeholders in the evaluation of a company, they have limitations as analytical tools, and should not be considered in isolation, or as a substitute for analyses of results as reported under GAAP.
In particular, a measure of earnings that excludes selected items does not represent the amount that effectively accrues directly to stockholders.
The following tables provide: 1) a reconciliation of average total loans to adjusted average total loans (non-GAAP), 2) a reconciliation of net income (GAAP) to net income available to common shareholders (GAAP), 3) a reconciliation of net income available to common shareholders (GAAP) to net income available to common shareholders from continuing operations (GAAP) 4) a reconciliation of non-interest expense from continuing operations (GAAP) to adjusted non-interest expense from continuing operations (non-GAAP), 5) a reconciliation of net interest income and other financing income/margin, taxable equivalent basis (GAAP) to adjusted net interest income and other financing income/margin, taxable equivalent basis (non-GAAP), 6) a reconciliation of non-interest income from continuing operations (GAAP) to adjusted non-interest income from continuing operations (nonGAAP), 7) a computation of adjusted total revenue (non-GAAP), 8) a computation of the adjusted efficiency ratio (non-GAAP), 9) a computation of the adjusted fee income ratio (non-GAAP), 10) a reconciliation of average and ending stockholders’ equity (GAAP) to average and ending tangible common stockholders’ equity (non-GAAP) and calculations of related ratios (non-GAAP), 11) a reconciliation of stockholders’ equity (GAAP) to Basel III CET1, on a fully phased-in basis (non-GAAP), and 12) calculation of the related ratio based on Regions’ current understanding of the Basel III requirements (non-GAAP).
Table 2—GAAP to Non-GAAP Reconciliation

<table><tr><td></td><td>Year Ended December</td></tr><tr><td><i>in millions</i></td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td>Interest rate hedges</td><td>$-8,683</td><td>$-2,383</td><td>$ 4,679</td></tr><tr><td>Hedged borrowings and bank deposits</td><td>6,999</td><td>665</td><td>-6,300</td></tr><tr><td>Hedge ineffectiveness</td><td>$-1,684</td><td>$-1,718</td><td>$-1,621</td></tr></table>
<table><tr><td></td><td>Branches</td></tr><tr><td>Florida</td><td>326</td></tr><tr><td>Tennessee</td><td>230</td></tr><tr><td>Alabama</td><td>226</td></tr><tr><td>Mississippi</td><td>132</td></tr><tr><td>Georgia</td><td>124</td></tr><tr><td>Louisiana</td><td>104</td></tr><tr><td>Arkansas</td><td>88</td></tr><tr><td>Texas</td><td>76</td></tr><tr><td>Missouri</td><td>57</td></tr><tr><td>Illinois</td><td>55</td></tr><tr><td>Indiana</td><td>55</td></tr><tr><td>South Carolina</td><td>26</td></tr><tr><td>Kentucky</td><td>12</td></tr><tr><td>Iowa</td><td>10</td></tr><tr><td>North Carolina</td><td>6</td></tr><tr><td>Total</td><td>1,527</td></tr></table>
<table><tr><td></td><td>2016</td><td>2015</td><td>2014</td><td>2013</td><td>2012</td></tr><tr><td></td><td colspan="5">(In millions, except per share data)</td></tr><tr><td>EARNINGS SUMMARY</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Interest income, including other financing income</td><td>$3,814</td><td>$3,603</td><td>$3,589</td><td>$3,647</td><td>$3,904</td></tr><tr><td>Interest expense and depreciation expense on operating lease assets</td><td>416</td><td>296</td><td>309</td><td>384</td><td>603</td></tr><tr><td>Net interest income and other financing income</td><td>3,398</td><td>3,307</td><td>3,280</td><td>3,263</td><td>3,301</td></tr><tr><td>Provision for loan losses</td><td>262</td><td>241</td><td>69</td><td>138</td><td>213</td></tr><tr><td>Net interest income and other financing income after provision for loan losses</td><td>3,136</td><td>3,066</td><td>3,211</td><td>3,125</td><td>3,088</td></tr><tr><td>Non-interest income</td><td>2,153</td><td>2,071</td><td>1,903</td><td>2,096</td><td>2,201</td></tr><tr><td>Non-interest expense</td><td>3,617</td><td>3,607</td><td>3,432</td><td>3,556</td><td>3,526</td></tr><tr><td>Income from continuing operations before income taxes</td><td>1,672</td><td>1,530</td><td>1,682</td><td>1,665</td><td>1,763</td></tr><tr><td>Income tax expense</td><td>514</td><td>455</td><td>548</td><td>561</td><td>583</td></tr><tr><td>Income from continuing operations</td><td>1,158</td><td>1,075</td><td>1,134</td><td>1,104</td><td>1,180</td></tr><tr><td>Income (loss) from discontinued operations before income taxes</td><td>8</td><td>-22</td><td>21</td><td>-24</td><td>-99</td></tr><tr><td>Income tax expense (benefit)</td><td>3</td><td>-9</td><td>8</td><td>-11</td><td>-40</td></tr><tr><td>Income (loss) from discontinued operations, net of tax</td><td>5</td><td>-13</td><td>13</td><td>-13</td><td>-59</td></tr><tr><td>Net income (loss)</td><td>$1,163</td><td>$1,062</td><td>$1,147</td><td>$1,091</td><td>$1,121</td></tr><tr><td>Net income (loss) from continuing operations available to common shareholders</td><td>$1,094</td><td>$1,011</td><td>$1,082</td><td>$1,072</td><td>$1,051</td></tr><tr><td>Net income (loss) available to common shareholders</td><td>$1,099</td><td>$998</td><td>$1,095</td><td>$1,059</td><td>$992</td></tr><tr><td>Earnings (loss) per common share from continuing operations – basic</td><td>$0.87</td><td>$0.76</td><td>$0.79</td><td>$0.77</td><td>$0.76</td></tr><tr><td>Earnings (loss) per common share from continuing operations – diluted</td><td>0.87</td><td>0.76</td><td>0.78</td><td>0.76</td><td>0.76</td></tr><tr><td>Earnings (loss) per common share – basic</td><td>0.87</td><td>0.75</td><td>0.80</td><td>0.76</td><td>0.72</td></tr><tr><td>Earnings (loss) per common share – diluted</td><td>0.87</td><td>0.75</td><td>0.79</td><td>0.75</td><td>0.72</td></tr><tr><td>Return on average common stockholders' equity</td><td>6.74%</td><td>6.21%</td><td>6.90%</td><td>7.09%</td><td>6.98%</td></tr><tr><td>Return on average tangible common stockholders’ equity (non-GAAP)<sup>(1)</sup></td><td>9.69</td><td>8.96</td><td>10.00</td><td>10.59</td><td>10.79</td></tr><tr><td>Return on average assets from continuing operations</td><td>0.87</td><td>0.83</td><td>0.91</td><td>0.91</td><td>0.86</td></tr><tr><td>BALANCE SHEET SUMMARY</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>As of December 31—Consolidated</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Loans, net of unearned income</td><td>$80,095</td><td>$81,162</td><td>$77,307</td><td>$74,609</td><td>$73,995</td></tr><tr><td>Allowance for loan losses</td><td>-1,091</td><td>-1,106</td><td>-1,103</td><td>-1,341</td><td>-1,919</td></tr><tr><td>Assets</td><td>125,968</td><td>126,050</td><td>119,563</td><td>117,288</td><td>121,270</td></tr><tr><td>Deposits</td><td>99,035</td><td>98,430</td><td>94,200</td><td>92,453</td><td>95,474</td></tr><tr><td>Long-term debt</td><td>7,763</td><td>8,349</td><td>3,462</td><td>4,830</td><td>5,861</td></tr><tr><td>Stockholders’ equity</td><td>16,664</td><td>16,844</td><td>16,873</td><td>15,660</td><td>15,422</td></tr><tr><td>Average balances—Continuing Operations</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Loans, net of unearned income</td><td>$81,333</td><td>$79,634</td><td>$76,253</td><td>$74,924</td><td>$76,035</td></tr><tr><td>Assets</td><td>125,506</td><td>122,265</td><td>118,352</td><td>117,712</td><td>122,105</td></tr><tr><td>Deposits</td><td>97,921</td><td>96,890</td><td>93,481</td><td>92,646</td><td>95,330</td></tr><tr><td>Long-term debt</td><td>8,159</td><td>5,046</td><td>4,057</td><td>5,206</td><td>6,694</td></tr><tr><td>Stockholders’ equity</td><td>17,124</td><td>16,922</td><td>16,609</td><td>15,409</td><td>14,957</td></tr><tr><td>SELECTED RATIOS</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Basel I Tier 1 common regulatory capital (non-GAAP)<sup>(3)</sup></td><td>N/A%</td><td>N/A%</td><td>11.65%</td><td>11.21%</td><td>10.84%</td></tr><tr><td>Basel III common equity Tier 1 ratio<sup>-2</sup></td><td>11.21</td><td>10.93</td><td>N/A</td><td>N/A</td><td>N/A</td></tr><tr><td>Basel III common equity Tier 1 ratio—Fully Phased-In Pro-Forma (non-GAAP)<sup>(1)(2)(3)</sup></td><td>11.05</td><td>10.69</td><td>11.00</td><td>10.58</td><td>8.87</td></tr><tr><td>Tier 1 capital<sup>-2(3)(4)</sup></td><td>11.98</td><td>11.65</td><td>12.54</td><td>11.68</td><td>12.00</td></tr><tr><td>Total capital<sup>-2(3)(4)</sup></td><td>14.15</td><td>13.88</td><td>15.26</td><td>14.73</td><td>15.38</td></tr><tr><td>Leverage capital<sup>-2(3)(4)</sup></td><td>10.20</td><td>10.25</td><td>10.86</td><td>10.03</td><td>9.65</td></tr><tr><td>Tangible common stockholders’ equity to tangible assets (non-GAAP)<sup>(1)</sup></td><td>8.99</td><td>9.13</td><td>9.66</td><td>9.15</td><td>8.57</td></tr><tr><td>Efficiency ratio</td><td>64.20</td><td>66.15</td><td>65.42</td><td>65.69</td><td>63.50</td></tr><tr><td>Adjusted efficiency ratio (non-GAAP)<sup>(1)</sup></td><td>63.28</td><td>64.87</td><td>64.45</td><td>64.46</td><td>63.21</td></tr></table>

Question: what is the range in percentage points of the slope in the coefficient of determination?