This excerpt taken from the PNC 8-K filed Apr 23, 2009.
RECONCILIATION OF AS REPORTED TO AS ADJUSTED TANGIBLE COMMON EQUITY RATIO
Dollars in millions
This table represents a reconciliation of certain GAAP amounts to As Adjusted amounts attributable to accumulated other comprehensive income (AOCI). We have provided these adjusted amounts and reconciliation so that investors, analysts, regulators and others will be better able to evaluate the impact of these respective items on our tangible common equity ratio as of the periods presented. We believe that information as adjusted for the impact of the specified items may be useful due to the extent to which these items are not indicative of our ongoing operations. Adjusted information supplements our results as reported in accordance with GAAP and should not be viewed in isolation from, or as a substitute for, our GAAP results.