Other Risk Management Derivatives Other risk management derivatives are used by the Corporation to reduce certain risk exposures.
These derivatives are not qualifying accounting hedges because either they did not qualify for or were not designated as accounting hedges.
The table below presents gains (losses) on these derivatives for 2013, 2012 and 2011.
These gains (losses) are largely offset by the income or expense that is recorded on the hedged item.
## Table 0 ##
(1) Net gains on these derivatives are recorded in mortgage banking income.
(2) Includes net gains on interest rate lock commitments related to the origination of mortgage loans that are held-for-sale, which are considered derivative instruments, of $927 million, $3.0 billion and $3.8 billion for 2013, 2012 and 2011, respectively.
(3) Net gains (losses) on these derivatives are recorded in other income (loss).
(4) The balance is primarily related to hedges of debt securities carried at fair value and hedges of foreign currency-denominated debt.
Results from these items are recorded in other income (loss).
The offsetting mark-to-market, while not included in the table above, is also recorded in other income (loss).
(5) Gains (losses) on these derivatives are recorded in personnel expense.
Sales and Trading Revenue The Corporation enters into trading derivatives to facilitate client transactions and to manage risk exposures arising from trading account assets and liabilities.
It is the Corporation’s policy to include these derivative instruments in its trading activities which include derivatives and non-derivative cash instruments.
The resulting risk from these derivatives is managed on a portfolio basis as part of the Corporation’s Global Markets business segment.
The related sales and trading revenue generated within Global Markets is recorded in various income statement line items including trading account profits and net interest income as well as other revenue categories.
However, the majority of income related to derivative instruments is recorded in trading account profits.
Sales and trading revenue includes changes in the fair value and realized gains and losses on the sales of trading and other assets, net interest income, and fees primarily from commissions on equity securities.
Revenue is generated by the difference in the client price for an instrument and the price at which the trading desk can execute the trade in the dealer market.
For equity securities, commissions related to purchases and sales are recorded in the “Other” column in the Sales and Trading Revenue table.
Changes in the fair value of these securities are included in trading account profits.
For debt securities, revenue, with the exception of interest associated with the debt securities, is typically included in trading account profits.
Unlike commissions for equity securities, the initial revenue related to broker/dealer services for debt securities is typically included in the pricing of the instrument rather than being charged through separate fee arrangements.
Therefore, this revenue is recorded in trading account profits as part of the initial mark to fair value.
For derivatives, all revenue is included in trading account profits.
In transactions where the Corporation acts as agent, which include exchange-traded futures and options, fees are recorded in other income (loss).
Gains (losses) on certain instruments, primarily loans, that the Global Markets business segment shares with Global Banking are not considered trading instruments and are excluded from sales and trading revenue in their entirety.
Pension Plans with ABO and PBO in excess of plan assets as of December 31, 2013 and 2012 are presented in the table below.
For the non-qualified plans not subject to ERISA or non-U.
S.  pension plans, funding strategies vary due to legal requirements and local practices.
## Table 1 ##
n/a = not applicable Net periodic benefit cost of the Corporation’s plans for 2013, 2012 and 2011 included the following components.
## Table 2 ##
n/a = not applicable Net periodic postretirement health and life expense was determined using the “projected unit credit” actuarial method.
Gains and losses for all benefit plans except postretirement health care are recognized in accordance with the standard amortization provisions of the applicable accounting guidance.
For the Postretirement Health Care Plans, 50 percent of the unrecognized gain or loss at the beginning of the fiscal year (or at subsequent remeasurement) is recognized on a level basis during the year.
The discount rate and expected return on plan assets impact the net periodic benefit cost (income) recorded for the plans.
With all other assumptions held constant, a 25 bps decline in the discount rate would result in an increase of approximately $7 million, while a 25 bps decline in the expected return on plan assets would result in an increase of approximately $41 million for the Qualified Pension Plan.
For the Postretirement Health and Life Plans, the 25 bps decline in the discount rate would result in
Notes to Consolidated Financial Statements – (continued) (Amounts in Millions, Except Per Share Amounts) Debt Transactions See Note 6 for further information regarding the Company’s acquisition of Acxiom (the “Acxiom Acquisition”) on October 1, 2018 (the “Closing Date”).
Senior Notes On September 21, 2018, in order to fund the Acxiom Acquisition and related fees and expenses, we issued a total of $2,000.0 in aggregate principal amount of unsecured senior notes (in four separate series of $500.0 each, together, the “Senior Notes”).
Upon issuance, the Senior Notes were reflected on our Consolidated Balance Sheets net of discount of $5.8 and net of the capitalized debt issuance costs, including commissions and offering expenses of $16.1, both of which will be amortized in interest expense through the respective maturity dates of each series of Senior Notes using the effective interest method.
Interest is payable semi-annually in arrears on April 1st and October 1st of each year, commencing on April 1, 2019.
The issuance was comprised of the following four series of notes:

<table><tr><td>(Dollars in millions)</td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td>Price risk on mortgage banking production income<sup>-1, 2</sup></td><td>$968</td><td>$3,022</td><td>$2,852</td></tr><tr><td>Market-related risk on mortgage banking servicing income<sup>-1</sup></td><td>-1,108</td><td>2,000</td><td>3,612</td></tr><tr><td>Credit risk on loans<sup>-3</sup></td><td>-47</td><td>-95</td><td>30</td></tr><tr><td>Interest rate and foreign currency risk on ALM activities<sup>-4</sup></td><td>2,501</td><td>424</td><td>-48</td></tr><tr><td>Price risk on restricted stock awards<sup>-5</sup></td><td>865</td><td>1,008</td><td>-610</td></tr><tr><td>Other</td><td>-19</td><td>58</td><td>281</td></tr><tr><td>Total</td><td>$3,160</td><td>$6,417</td><td>$6,117</td></tr></table>
<table><tr><td></td><td colspan="2">QualifiedPension Plan</td><td colspan="2">Non-U.S.Pension Plans</td><td colspan="2">Nonqualifiedand OtherPension Plans</td></tr><tr><td>(Dollars in millions)</td><td>2013</td><td>2012</td><td>2013</td><td>2012</td><td>2013</td><td>2012</td></tr><tr><td>Plans with ABO in excess of plan assets</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>PBO</td><td>n/a</td><td>$7,171</td><td>$617</td><td>$883</td><td>$1,129</td><td>$1,182</td></tr><tr><td>ABO</td><td>n/a</td><td>7,171</td><td>606</td><td>843</td><td>1,126</td><td>1,181</td></tr><tr><td>Fair value of plan assets</td><td>n/a</td><td>7,114</td><td>290</td><td>510</td><td>2</td><td>2</td></tr><tr><td>Plans with PBO in excess of plan assets</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>PBO</td><td>n/a</td><td>$7,171</td><td>$720</td><td>$896</td><td>$1,129</td><td>$1,182</td></tr><tr><td>Fair value of plan assets</td><td>n/a</td><td>7,114</td><td>392</td><td>522</td><td>2</td><td>2</td></tr></table>
<table><tr><td></td><td colspan="3">Qualified Pension Plan</td><td colspan="3">Non-U.S. Pension Plans</td></tr><tr><td>(Dollars in millions)</td><td>2013</td><td>2012</td><td>2011</td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td>Components of net periodic benefit cost</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Service cost</td><td>$—</td><td>$236</td><td>$423</td><td>$32</td><td>$40</td><td>$43</td></tr><tr><td>Interest cost</td><td>623</td><td>681</td><td>746</td><td>98</td><td>97</td><td>99</td></tr><tr><td>Expected return on plan assets</td><td>-1,024</td><td>-1,246</td><td>-1,296</td><td>-121</td><td>-137</td><td>-115</td></tr><tr><td>Amortization of prior service cost</td><td>—</td><td>9</td><td>20</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Amortization of net actuarial loss (gain)</td><td>242</td><td>469</td><td>387</td><td>2</td><td>-9</td><td>—</td></tr><tr><td>Recognized loss (gain) due to settlements and curtailments</td><td>17</td><td>58</td><td>—</td><td>-7</td><td>—</td><td>—</td></tr><tr><td>Net periodic benefit cost (income)</td><td>$-142</td><td>$207</td><td>$280</td><td>$4</td><td>$-9</td><td>$27</td></tr><tr><td>Weighted-average assumptions used to determine net cost for years ended December 31</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Discount rate</td><td>4.00%</td><td>4.95%</td><td>5.45%</td><td>4.23%</td><td>4.87%</td><td>5.32%</td></tr><tr><td>Expected return on plan assets</td><td>6.50</td><td>8.00</td><td>8.00</td><td>5.50</td><td>6.65</td><td>6.58</td></tr><tr><td>Rate of compensation increase</td><td>n/a</td><td>4.00</td><td>4.00</td><td>4.37</td><td>4.42</td><td>4.85</td></tr><tr><td></td><td colspan="3">Nonqualified andOther Pension Plans</td><td colspan="3">Postretirement Healthand Life Plans</td></tr><tr><td>(Dollars in millions)</td><td>2013</td><td>2012</td><td>2011</td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td>Components of net periodic benefit cost</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Service cost</td><td>$1</td><td>$1</td><td>$3</td><td>$9</td><td>$13</td><td>$15</td></tr><tr><td>Interest cost</td><td>120</td><td>138</td><td>152</td><td>54</td><td>71</td><td>80</td></tr><tr><td>Expected return on plan assets</td><td>-109</td><td>-152</td><td>-141</td><td>-5</td><td>-8</td><td>-9</td></tr><tr><td>Amortization of transition obligation</td><td>—</td><td>—</td><td>—</td><td>—</td><td>32</td><td>31</td></tr><tr><td>Amortization of prior service cost (credits)</td><td>—</td><td>-3</td><td>-8</td><td>4</td><td>4</td><td>4</td></tr><tr><td>Amortization of net actuarial loss (gain)</td><td>25</td><td>8</td><td>16</td><td>-42</td><td>-38</td><td>-17</td></tr><tr><td>Recognized loss due to settlements and curtailments</td><td>2</td><td>—</td><td>3</td><td>6</td><td>—</td><td>—</td></tr><tr><td>Net periodic benefit cost (income)</td><td>$39</td><td>$-8</td><td>$25</td><td>$26</td><td>$74</td><td>$104</td></tr><tr><td>Weighted-average assumptions used to determine net cost for years ended December 31</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Discount rate</td><td>3.65%</td><td>4.65%</td><td>5.20%</td><td>3.65%</td><td>4.65%</td><td>5.10%</td></tr><tr><td>Expected return on plan assets</td><td>3.75</td><td>5.25</td><td>5.25</td><td>6.50</td><td>8.00</td><td>8.00</td></tr><tr><td>Rate of compensation increase</td><td>4.00</td><td>4.00</td><td>4.00</td><td>n/a</td><td>n/a</td><td>n/a</td></tr></table>

Question: Between 2012 and 2013, which year the Interest cost of Qualified Pension Plan has the fastest increasing rate?
Answer: 2012