Citigroup (C) 8-K 16 Jun 17 Other Events Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2016
Document and Entity Information
Entity Registrant Name	CITIGROUP INC
Entity Central Index Key	831,001
Document Type	8-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME - USD ($) shares in Millions, $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues
Interest revenue	[1]	$ 57,615	$ 58,551	$ 61,683
Interest expense	[1]	12,511	11,921	13,690
Net interest revenue	[1]	45,104	46,630	47,993
Commissions and fees	[1]	10,521	11,848	13,032
Principal transactions	[1]	7,585	6,008	6,698
Administration and other fiduciary fees	[1]	3,364	3,648	4,013
Realized gains on sales of investments, net	[1]	948	682	570
Other-than-temporary impairment losses on investments
Gross impairment losses	[1]	(620)	(265)	(432)
Less: Impairments recognized in AOCI	[1]	0	0	8
Net impairment losses recognized in earnings	[1]	(620)	(265)	(424)
Insurance premiums	[1]	836	1,845	2,110
Other revenue	[1]	2,137	5,958	3,227
Total non-interest revenues	[1]	24,771	29,724	29,226
Total revenues, net of interest expense	[1]	69,875	76,354	77,219
Provisions for credit losses and for benefits and claims
Provision for loan losses		6,749	7,108	6,828
Policyholder benefits and claims		204	731	801
Provision (release) for unfunded lending commitments		29	74	(162)
Total provisions for credit losses and for benefits and claims		6,982	7,913	7,467
Operating expenses
Compensation and benefits	[1]	20,970	21,769	23,959
Premises and equipment	[1]	2,542	2,878	3,178
Technology/communication	[1]	6,685	6,581	6,436
Advertising and marketing	[1]	1,632	1,547	1,844
Other operating	[1]	9,587	10,840	19,634
Total operating expenses	[1]	41,416	43,615	55,051
Income (loss) from continuing operations before income taxes		21,477	24,826	14,701
Provision for income taxes		6,444	7,440	7,197
Income from continuing operations		15,033	17,386	7,504
Discontinued operations
Income (loss) from discontinued operations		(80)	(83)	10
Provision (benefit) for income taxes		(22)	(29)	12
Loss from discontinued operations, net of taxes		(58)	(54)	(2)
Net income before attribution of noncontrolling interests		14,975	17,332	7,502
Noncontrolling interests		63	90	192
Citigroup’s net income		$ 14,912	$ 17,242	$ 7,310
Basic
Income from continuing operations (in dollars per share)	[2]	$ 4.74	$ 5.43	$ 2.21
Income (loss) from discontinued operations, net of taxes (in dollars per share)	[2]	(0.02)	(0.02)	0
Net income (in dollars per share)	[2]	$ 4.72	$ 5.41	$ 2.21
Weighted average common shares outstanding (in shares)		2,888.1	3,004	3,031.6
Diluted
Income from continuing operations (in dollars per share)	[2]	$ 4.74	$ 5.42	$ 2.20
Income (loss) from discontinued operations, net of taxes (in dollars per share)	[2]	(0.02)	(0.02)	0
Net income (in dollars per share)	[2]	$ 4.72	$ 5.40	$ 2.20
Adjusted weighted average common shares outstanding (in shares)		2,888.3	3,007.7	3,037
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.
[2]	Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Citigroup’s net income		$ 14,912	$ 17,242	$ 7,310
Add: Citigroup’s other comprehensive income (loss)
Net change in unrealized gains and losses on investment securities, net of taxes		108	(964)	1,697
Net change in debt valuation adjustment (DVA), net of taxes	[1]	(337)	0	0
Net change in cash flow hedges, net of taxes		57	292	336
Benefit plans liability adjustment, net of taxes	[2]	(48)	43	(1,170)
Net change in foreign currency translation adjustment, net of taxes and hedges		(2,802)	(5,499)	(4,946)
Citigroup’s total other comprehensive income (loss)		(3,022)	(6,128)	(4,083)
Total comprehensive income		11,890	11,114	3,227
Add: Other comprehensive income (loss) attributable to noncontrolling interests		(56)	(83)	(106)
Add: Net income attributable to noncontrolling interests		63	90	192
Citigroup’s total comprehensive income		$ 11,897	$ 11,121	$ 3,313
[1]	See Note 1 to the Consolidated Financial Statements.
[2]	Reflects adjustments based on the actuarial valuations of Citi’s pension and postretirement plans, including changes in the mortality assumptions at December 31, 2014, and amortization of amounts previously recognized in Accumulated other comprehensive income (loss). See Note 8 to the Consolidated Financial Statements.

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash and due from banks	$ 23,043	$ 20,900
Deposits with banks	137,451	112,197
Federal funds sold and securities borrowed or purchased under agreements to resell (including $133,204 and $137,964 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	236,813	219,675
Brokerage receivables	28,887	27,683
Trading account assets (including $80,986 and $92,123 pledged to creditors at December 31, 2016 and December 31, 2015, respectively)	243,925	241,215
Investments:
Available for sale (including $8,239 and $10,698 pledged to creditors as of December 31, 2016 and December 31, 2015, respectively)	299,424	299,136
Held to maturity (including $843 and $3,630 pledged to creditors as of December 31, 2016 and December 31, 2015, respectively)	45,667	36,215
Non-marketable equity securities (including $1,774 and $2,088 at fair value as of December 31, 2016 and December 31, 2015, respectively)	8,213	7,604
Total investments	353,304	342,955
Loans:
Loans, net of unearned income	624,369	617,617
Allowance for loan losses	(12,060)	(12,626)
Total loans, net	612,309	604,991
Goodwill	21,659	22,349
Intangible assets (other than MSRs)	5,114	3,721
Mortgage servicing rights (MSRs)	1,564	1,781
Other assets	128,008	133,743
Total assets	1,792,077	1,731,210
Liabilities
Non-interest-bearing deposits in U.S. offices	136,698	139,249
Interest-bearing deposits in U.S. offices (including $434 and $923 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	300,972	280,234
Non-interest-bearing deposits in offices outside the U.S.	77,616	71,577
Interest-bearing deposits in offices outside the U.S. (including $778 and $667 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	414,120	416,827
Total deposits	929,406	907,887
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $33,663 and $36,843 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	141,821	146,496
Brokerage payables	57,152	53,722
Trading account liabilities	139,045	117,512
Short-term borrowings (including $2,700 and $1,207 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	30,701	21,079
Long-term debt (including $26,254 and $25,293 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	206,178	201,275
Other liabilities (including $1,500 and $1,624 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	61,631	60,147
Total liabilities	1,565,934	1,508,118
Stockholders’ equity
Preferred stock ($1.00 par value; authorized shares: 30 million), issued shares: 770,120 as of December 31, 2016 and 668,720 as of December 31, 2015, at aggregate liquidation value	19,253	16,718
Common stock ($0.01 par value; authorized shares: 6 billion), issued shares: 3,099,482,042 as of December 31, 2016 and December 31, 2015	31	31
Additional paid-in capital	108,042	108,288
Retained earnings	146,477	133,841
Treasury stock, at cost: December 31, 2016—327,090,192 shares and December 31, 2015—146,203,311 shares	(16,302)	(7,677)
Accumulated other comprehensive income (loss)	(32,381)	(29,344)
Total Citigroup stockholders’ equity	225,120	221,857
Noncontrolling interest	1,023	1,235
Total equity	226,143	223,092
Total liabilities and equity	1,792,077	1,731,210
Consumer
Loans:
Loans, net of unearned income	325,063	325,454
Corporate
Loans:
Loans, net of unearned income	299,306	292,163
Consolidated VIEs
Assets
Cash and due from banks	142	153
Trading account assets (including $80,986 and $92,123 pledged to creditors at December 31, 2016 and December 31, 2015, respectively)	602	583
Investments:
Total investments	3,636	5,263
Loans:
Loans, net of unearned income	73,522	80,780
Allowance for loan losses	(1,769)	(2,135)
Total loans, net	71,753	78,645
Other assets	158	150
Total assets	76,291	84,794
Liabilities
Short-term borrowings (including $2,700 and $1,207 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	10,697	11,965
Long-term debt (including $26,254 and $25,293 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	23,919	31,273
Other liabilities (including $1,500 and $1,624 as of December 31, 2016 and December 31, 2015, respectively, at fair value)	1,275	2,099
Total liabilities	35,891	45,337
Consolidated VIEs | Consumer
Loans:
Loans, net of unearned income	53,401	58,772
Consolidated VIEs | Corporate
Loans:
Loans, net of unearned income	$ 20,121	$ 22,008

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Federal funds sold and resale agreements	$ 236,813	$ 219,675
Trading account assets, pledged to creditors	80,986	92,123
Available-for-sale securities, pledged to creditors	8,239	10,698
Held-to-maturity securities, pledged to creditors	843	3,630
Loans, net of unearned income	624,369	617,617
Other assets	128,008	133,743
U.S. Interest-bearing deposits, at fair value	300,972	280,234
Non U.S. Interest-bearing deposits, at fair value	414,120	416,827
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	141,821	146,496
Short-term borrowings, at fair value	30,701	21,079
Long-term debt, at fair value	206,178	201,275
Other liabilities, at fair value	$ 61,631	$ 60,147
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, authorized shares (in shares)	30,000,000	30,000,000
Preferred stock, issued shares, at aggregate liquidation value (in shares)	770,120	668,720
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized shares (in shares)	6,000,000,000	6,000,000,000
Common stock, issued shares (in shares)	3,099,482,042	3,099,482,042
Treasury stock (in shares)	327,090,192	146,203,311
Consumer
Loans, net of unearned income	$ 325,063	$ 325,454
Corporate
Loans, net of unearned income	299,306	292,163
Fair value
Federal funds sold and resale agreements	133,204	137,964
Non-marketable equity securities, pledged to creditors	1,774	2,088
Other assets	15,729	6,121
U.S. Interest-bearing deposits, at fair value	434	923
Non U.S. Interest-bearing deposits, at fair value	778	667
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	33,663	36,843
Short-term borrowings, at fair value	2,700	1,207
Long-term debt, at fair value	26,254	25,293
Other liabilities, at fair value	1,500	1,624
Fair value | Consumer
Loans, net of unearned income	29	34
Fair value | Corporate
Loans, net of unearned income	$ 3,457	$ 4,971

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Millions		Total	Citigroup stockholders' equity	Preferred stock at aggregate liquidation value	Citigroup common stockholders' equity	Common stock and additional paid-in capital	Retained earnings	Treasury stock, at cost		Citigroup's accumulated other comprehensive income (loss)	Noncontrolling interests
Increase (Decrease) in Stockholders' Equity
Adjusted balance, beginning of year							$ 110,821			$ (19,133)
Balance, beginning of year at Dec. 31, 2013				$ 6,738		$ 107,224	110,821	$ (1,658)		(19,133)	$ 1,794
Balance, beginning of year (in shares) at Dec. 31, 2013				270		3,062,099		32,856
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				$ 3,730
Issuance of new preferred stock (in shares)				149
Employee benefit plans						$ 798		$ (39)	[1]
Employee benefit plans (in shares)						19,928		(483)	[1]
Preferred stock issuance expense						$ (31)
Transactions between Citigroup and the noncontrolling-interest shareholders											(96)
Net income attributable to noncontrolling-interest shareholders		$ 7,502					7,310				192
Common dividends	[2]						(122)
Preferred dividends		(511)					(511)
Tax benefit		353					353
Treasury stock acquired	[3]							$ (1,232)
Treasure stock acquired (in shares)	[3]							(24,780)
Dividends paid to noncontrolling-interest shareholders											(91)
Other comprehensive income (loss)										(4,083)	(106)
Other						$ 19	1				(182)
Other (in shares)						11
Net change in noncontrolling interests											(283)
Balance, end of year at Dec. 31, 2014		211,696	$ 210,185	$ 10,468	$ 199,717	$ 108,010	117,852	$ (2,929)		(23,216)	1,511
Balance, end of year (in shares) at Dec. 31, 2014				419	3,023,919	3,082,038		58,119
Increase (Decrease) in Stockholders' Equity
Adjusted balance, beginning of year							117,852			(23,216)
Issuance of new preferred stock				$ 6,250
Issuance of new preferred stock (in shares)				250
Employee benefit plans						$ 357		$ 704	[1]
Employee benefit plans (in shares)						17,438		13,318	[1]
Preferred stock issuance expense						$ (23)
Transactions between Citigroup and the noncontrolling-interest shareholders											(164)
Net income attributable to noncontrolling-interest shareholders		17,332					17,242				90
Common dividends	[2]						(484)
Preferred dividends		(769)					(769)
Tax benefit		0
Treasury stock acquired	[3]							$ (5,452)
Treasure stock acquired (in shares)	[3]							(101,402)
Dividends paid to noncontrolling-interest shareholders											(78)
Other comprehensive income (loss)										(6,128)	(83)
Other						$ (25)					(41)
Other (in shares)						6
Net change in noncontrolling interests											(276)
Balance, end of year at Dec. 31, 2015		223,092	221,857	$ 16,718	$ 205,139	$ 108,319	133,841	$ (7,677)		(29,344)	1,235
Balance, end of year (in shares) at Dec. 31, 2015				669	2,953,279	3,099,482		146,203
Increase (Decrease) in Stockholders' Equity
Adjusted balance, beginning of year							133,856			(29,359)
Adjustment to opening balance, net of taxes at Dec. 31, 2015	[4]						15			(15)
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				$ 2,535
Issuance of new preferred stock (in shares)				101
Employee benefit plans						$ (251)		$ 826	[1]
Employee benefit plans (in shares)	[1]							14,256
Preferred stock issuance expense						(37)
Transactions between noncontrolling-interest shareholders and the related consolidated subsidiary											(11)
Transactions between Citigroup and the noncontrolling-interest shareholders											(130)
Net income attributable to noncontrolling-interest shareholders		14,975					14,912				63
Common dividends	[2]						(1,214)
Preferred dividends		(1,077)					(1,077)
Tax benefit		0
Treasury stock acquired	[3]							$ (9,451)
Treasure stock acquired (in shares)	[3]							(195,143)
Dividends paid to noncontrolling-interest shareholders											(42)
Other comprehensive income (loss)										(3,022)	(56)
Other						42					(36)
Net change in noncontrolling interests											(212)
Balance, end of year at Dec. 31, 2016		$ 226,143	$ 225,120	$ 19,253	$ 205,867	$ 108,073	$ 146,477	$ (16,302)		$ (32,381)	$ 1,023
Balance, end of year (in shares) at Dec. 31, 2016				770	2,772,392	3,099,482		327,090
[1]	Includes treasury stock related to (i) certain activity on employee stock option program exercises, where the employee delivers existing shares to cover the option exercise, or (ii) under Citi’s employee-restricted or deferred-stock programs, where shares are withheld to satisfy tax requirements.
[2]	Common dividends declared were $0.05 per share in the first and second quarters and $0.16 per share in the third and fourth quarters of 2016; $0.01 per share in the first quarter and $0.05 in the second, third and fourth quarters of 2015; and $0.01 per share in each quarter of 2014.
[3]	For 2016, 2015 and 2014, primarily consists of open market purchases under Citi’s Board of Directors-approved common stock repurchase program.
[4]	Accounting reflects the early adoption of the provisions of ASU 2016-01 relating to Citi’s debt valuation adjustments (DVA) for liabilities for which the fair value adoption was elected. See Note 1 to the Consolidated Financial Statements.

CONSOLIDATED STATEMENT OF CHAN7

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014
Statement of Stockholders' Equity [Abstract]
Common dividends declared (in dollars per share)	$ 0.16	$ 0.16	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities of continuing operations
Citigroup’s net income		$ 14,975	$ 17,332	$ 7,502
Net income attributable to noncontrolling interests		63	90	192
Citigroup’s net income		14,912	17,242	7,310
Loss from discontinued operations, net of taxes		(58)	(54)	(2)
Income from continuing operations—excluding noncontrolling interests		14,970	17,296	7,312
Adjustments to reconcile net income to net cash provided by operating activities of continuing operations
Gains on significant disposals	[1]	(404)	(3,210)	(452)
Amortization of deferred policy acquisition costs and present value of future profits		33	191	210
Additions to deferred policy acquisition costs		(41)	(62)	(64)
Depreciation and amortization		3,720	3,506	3,589
Deferred tax provision		1,459	2,794	3,347
Provision for loan losses		6,749	7,108	6,828
Realized gains from sales of investments		(948)	(682)	(570)
Net impairment losses on investments, goodwill and intangible assets		621	318	426
Change in trading account assets		(2,710)	46,830	(10,858)
Change in trading account liabilities		21,533	(21,524)	30,274
Change in brokerage receivables, net of brokerage payables		2,226	2,278	(4,272)
Change in loans held-for-sale (HFS)		6,603	(7,207)	(1,144)
Change in other assets		(6,859)	(32)	(1,690)
Change in other liabilities		(28)	(1,135)	7,973
Other, net		7,008	(6,732)	5,434
Total adjustments		38,962	22,441	39,031
Net cash provided by operating activities of continuing operations		53,932	39,737	46,343
Cash flows from investing activities of continuing operations
Change in deposits with banks		(25,311)	15,488	40,916
Change in federal funds sold and securities borrowed or purchased under agreements to resell		(17,138)	22,895	14,467
Change in loans		(39,761)	1,353	1,170
Proceeds from sales and securitizations of loans		18,140	9,610	4,752
Purchases of investments		(211,402)	(242,362)	(258,992)
Proceeds from sales of investments	[2]	132,183	141,470	135,824
Proceeds from maturities of investments		65,525	82,047	94,117
Proceeds from significant disposals	[1]	265	5,932	346
Payments due to transfers of net liabilities associated with significant disposals	[1],[3]	0	(18,929)	(1,255)
Capital expenditures on premises and equipment and capitalized software		(2,756)	(3,198)	(3,386)
Proceeds from sales of premises and equipment, subsidiaries and affiliates, and repossessed assets		667	577	623
Net cash provided by (used in) investing activities of continuing operations		(79,588)	14,883	28,582
Cash flows from financing activities of continuing operations
Dividends paid		(2,287)	(1,253)	(633)
Issuance of preferred stock		2,498	6,227	3,699
Treasury stock acquired		(9,290)	(5,452)	(1,232)
Stock tendered for payment of withholding taxes		(316)	(428)	(508)
Change in federal funds purchased and securities loaned or sold under agreements to repurchase		(4,675)	(26,942)	(30,074)
Issuance of long-term debt		63,806	44,619	66,836
Payments and redemptions of long-term debt		(55,460)	(52,843)	(58,923)
Change in deposits		24,394	8,555	(48,336)
Change in short-term borrowings		9,622	(37,256)	(1,099)
Net cash provided by (used in) financing activities of continuing operations		28,292	(64,773)	(70,270)
Effect of exchange rate changes on cash and cash equivalents		(493)	(1,055)	(2,432)
Change in cash and due from banks		2,143	(11,208)	2,223
Cash and due from banks at beginning of period		20,900	32,108	29,885
Cash and due from banks at end of period		23,043	20,900	32,108
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the year for income taxes		4,359	4,978	4,632
Cash paid during the year for interest		12,067	12,031	14,001
Non-cash investing activities
Change in loans due to consolidation/deconsolidation of VIEs		0	0	(374)
Decrease in net loans associated with significant disposals reclassified to HFS		0	(9,063)	0
Decrease in investments associated with significant disposals reclassified to HFS		0	(1,402)	0
Decrease in goodwill and intangible assets associated with significant disposals reclassified to HFS		0	(223)	0
Decrease in deposits associated with banks with significant disposals reclassified to HFS		0	(404)	0
Transfers to loans HFS from loans		13,900	28,600	15,100
Transfers to OREO and other repossessed assets		165	276	321
Non-cash financing activities
Decrease in long-term debt associated with significant disposals reclassified to HFS		0	(4,673)	0
Decrease in deposits associated with reclassification to HFS		0	0	(20,605)
Increase in short-term borrowings due to consolidation of VIEs		0	0	500
Decrease in long-term debt due to deconsolidation of VIEs		0	$ 0	$ (864)
China Guangfa Bank [Member]
Cash flows from investing activities of continuing operations
Proceeds from sales of investments		$ 3,300
[1]	See Note 1 to the Consolidated Financial Statements for the adoption of ASU No. 2014-08 in the second quarter of 2014 and Note 2 for further information on significant disposals.
[2]	Proceeds for 2016 include approximately $3.3 billion from the sale of Citi’s investment in China Guangfa Bank.
[3]	The payments associated with significant disposals result primarily from the sale of deposit liabilities.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Throughout these Notes, “Citigroup,” “Citi” and the “Company” refer to Citigroup Inc. and its consolidated subsidiaries. Certain reclassifications have been made to the prior periods’ financial statements and Notes to conform to the current period’s presentation. Principles of Consolidation The Consolidated Financial Statements include the accounts of Citigroup and its subsidiaries prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP). The Company consolidates subsidiaries in which it holds, directly or indirectly, more than 50% of the voting rights or where it exercises control. Entities where the Company holds 20% to 50% of the voting rights and/or has the ability to exercise significant influence, other than investments of designated venture capital subsidiaries or investments accounted for at fair value under the fair value option, are accounted for under the equity method, and the pro rata share of their income (loss) is included in Other revenue . Income from investments in less-than- 20% -owned companies is recognized when dividends are received. As discussed in more detail in Note 21 to the Consolidated Financial Statements, Citigroup also consolidates entities deemed to be variable interest entities when Citigroup is determined to be the primary beneficiary. Gains and losses on the disposition of branches, subsidiaries, affiliates, buildings and other investments are included in Other revenue . Citibank Citibank, N.A. (Citibank) is a commercial bank and wholly owned subsidiary of Citigroup. Citibank’s principal offerings include consumer finance, mortgage lending and retail banking (including commercial banking) products and services; investment banking, cash management and trade finance; and private banking products and services. Variable Interest Entities An entity is a variable interest entity (VIE) if it meets the criteria outlined in Accounting Standards Codification (ASC) Topic 810, Consolidation , which are (i) the entity has equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties; or (ii) the entity has equity investors that cannot make significant decisions about the entity’s operations or that do not absorb their proportionate share of the entity’s expected losses or expected returns. The Company consolidates a VIE when it has both the power to direct the activities that most significantly impact the VIE’s economic performance and a right to receive benefits or the obligation to absorb losses of the entity that could be potentially significant to the VIE (that is, Citi is the primary beneficiary). In addition to variable interests held in consolidated VIEs, the Company has variable interests in other VIEs that are not consolidated because the Company is not the primary beneficiary. However, these VIEs and all other unconsolidated VIEs are monitored by the Company to assess whether any events have occurred to cause its primary beneficiary status to change. All other entities not deemed to be VIEs with which the Company has involvement are evaluated for consolidation under other subtopics of ASC 810. See Note 21 to the Consolidated Financial Statements for more detailed information. Foreign Currency Translation Assets and liabilities of Citi’s foreign operations are translated from their respective functional currencies into U.S. dollars using period-end spot foreign exchange rates. The effects of those translation adjustments are reported in Accumulated other comprehensive income (loss) , a component of stockholders’ equity, along with any related hedge and tax effects, until realized upon sale or substantial liquidation of the foreign operation. Revenues and expenses of Citi’s foreign operations are translated monthly from their respective functional currencies into U.S. dollars at amounts that approximate weighted average exchange rates. For transactions that are denominated in a currency other than the functional currency, including transactions denominated in the local currencies of foreign operations with the U.S. dollar as their functional currency, the effects of changes in exchange rates are primarily included in Principal transactions , along with the related effects of any economic hedges. Instruments used to hedge foreign currency exposures include foreign currency forward, option and swap contracts and in certain instances, designated issues of non-U.S. dollar debt. Foreign operations in countries with highly inflationary economies designate the U.S. dollar as their functional currency, with the effects of changes in exchange rates primarily included in Other revenue . Investment Securities Investments include fixed income and equity securities. Fixed income instruments include bonds, notes and redeemable preferred stocks, as well as certain loan-backed and structured securities that are subject to prepayment risk. Equity securities include common and nonredeemable preferred stock. Investment securities are classified and accounted for as follows: • Fixed income securities classified as “held-to-maturity” are securities that the Company has both the ability and the intent to hold until maturity and are carried at amortized cost. Interest income on such securities is included in Interest revenue . • Fixed income securities and marketable equity securities classified as “available-for-sale” are carried at fair value with changes in fair value reported in Accumulated other comprehensive income (loss) , a component of stockholders’ equity, net of applicable income taxes and hedges. Realized gains and losses on sales are included in income primarily on a specific identification cost basis. Interest and dividend income on such securities is included in Interest revenue . • Certain investments in non-marketable equity securities and certain investments that would otherwise have been accounted for using the equity method are carried at fair value, since the Company has elected to apply fair value accounting. Changes in fair value of such investments are recorded in earnings. • Certain non-marketable equity securities are carried at cost. For investments in fixed income securities classified as held-to-maturity or available-for-sale, the accrual of interest income is suspended for investments that are in default or for which it is likely that future interest payments will not be made as scheduled. Investment securities are subject to evaluation for other-than-temporary impairment as described in Note 13 to the Consolidated Financial Statements. The Company uses a number of valuation techniques for investments carried at fair value, which are described in Note 24 to the Consolidated Financial Statements. Realized gains and losses on sales of investments are included in earnings. Trading Account Assets and Liabilities Trading account assets include debt and marketable equity securities, derivatives in a receivable position, residual interests in securitizations and physical commodities inventory. In addition, as described in Note 25 to the Consolidated Financial Statements, certain assets that Citigroup has elected to carry at fair value under the fair value option, such as loans and purchased guarantees, are also included in Trading account assets . Trading account liabilities include securities sold, not yet purchased (short positions) and derivatives in a net payable position, as well as certain liabilities that Citigroup has elected to carry at fair value (as described in Note 25 to the Consolidated Financial Statements). Other than physical commodities inventory, all trading account assets and liabilities are carried at fair value. Revenues generated from trading assets and trading liabilities are generally reported in Principal transactions and include realized gains and losses as well as unrealized gains and losses resulting from changes in the fair value of such instruments. Interest income on trading assets is recorded in Interest revenue reduced by interest expense on trading liabilities. Physical commodities inventory is carried at the lower of cost or market with related losses reported in Principal transactions . Realized gains and losses on sales of commodities inventory are included in Principal transactions . Investments in unallocated precious metals accounts (gold, silver, platinum and palladium) are accounted for as hybrid instruments containing a debt host contract and an embedded non-financial derivative instrument indexed to the price of the relevant precious metal. The embedded derivative instrument is separated from the debt host contract and accounted for at fair value. The debt host contract is accounted for at fair value under the fair value option, as described in Note 26 to the Consolidated Financial Statements. Derivatives used for trading purposes include interest rate, currency, equity, credit, and commodity swap agreements, options, caps and floors, warrants, and financial and commodity futures and forward contracts. Derivative asset and liability positions are presented net by counterparty on the Consolidated Balance Sheet when a valid master netting agreement exists and the other conditions set out in ASC 210-20, Balance Sheet—Offsetting, are met. See Note 22 to the Consolidated Financial Statements. The Company uses a number of techniques to determine the fair value of trading assets and liabilities, which are described in Note 24 to the Consolidated Financial Statements. Securities Borrowed and Securities Loaned Securities borrowing and lending transactions do not constitute a sale of the underlying securities for accounting purposes and are treated as collateralized financing transactions. Such transactions are recorded at the amount of proceeds advanced or received plus accrued interest. As described in Note 25 to the Consolidated Financial Statements, the Company has elected to apply fair value accounting to a number of securities borrowing and lending transactions. Fees paid or received for all securities lending and borrowing transactions are recorded in Interest expense or Interest revenue at the contractually specified rate. The Company monitors the fair value of securities borrowed or loaned on a daily basis and obtains or posts additional collateral in order to maintain contractual margin protection. As described in Note 24 to the Consolidated Financial Statements, the Company uses a discounted cash flow technique to determine the fair value of securities lending and borrowing transactions. Repurchase and Resale Agreements Securities sold under agreements to repurchase (repos) and securities purchased under agreements to resell (reverse repos) do not constitute a sale (or purchase) of the underlying securities for accounting purposes and are treated as collateralized financing transactions. As described in Note 25 to the Consolidated Financial Statements, the Company has elected to apply fair value accounting to the majority of such transactions, with changes in fair value reported in earnings. Any transactions for which fair value accounting has not been elected are recorded at the amount of cash advanced or received plus accrued interest. Irrespective of whether the Company has elected fair value accounting, interest paid or received on all repo and reverse repo transactions is recorded in Interest expense or Interest revenue at the contractually specified rate. Where the conditions of ASC 210-20-45-11, Balance Sheet-Offsetting: Repurchase and Reverse Repurchase Agreements , are met, repos and reverse repos are presented net on the Consolidated Balance Sheet. The Company’s policy is to take possession of securities purchased under reverse repurchase agreements. The Company monitors the fair value of securities subject to repurchase or resale on a daily basis and obtains or posts additional collateral in order to maintain contractual margin protection. As described in Note 24 to the Consolidated Financial Statements, the Company uses a discounted cash flow technique to determine the fair value of repo and reverse repo transactions. Loans Loans are reported at their outstanding principal balances net of any unearned income and unamortized deferred fees and costs except that credit card receivable balances also include accrued interest and fees. Loan origination fees and certain direct origination costs are generally deferred and recognized as adjustments to income over the lives of the related loans. As described in Note 25 to the Consolidated Financial Statements, Citi has elected fair value accounting for certain loans. Such loans are carried at fair value with changes in fair value reported in earnings. Interest income on such loans is recorded in Interest revenue at the contractually specified rate. Loans that are held-for-investment are classified as Loans, net of unearned income on the Consolidated Balance Sheet, and the related cash flows are included within the cash flows from investing activities category in the Consolidated Statement of Cash Flows on the line Change in loans . However, when the initial intent for holding a loan has changed from held-for-investment to held-for-sale, the loan is reclassified to held-for-sale, but the related cash flows continue to be reported in cash flows from investing activities in the Consolidated Statement of Cash Flows on the line Proceeds from sales and securitizations of loans . Consumer Loans Consumer loans represent loans and leases managed primarily by the Global Consumer Banking (GCB) businesses and Corporate/Other . Consumer Non-accrual and Re-aging Policies As a general rule, interest accrual ceases for installment and real estate (both open- and closed-end) loans when payments are 90 days contractually past due. For credit cards and other unsecured revolving loans, however, Citi generally accrues interest until payments are 180 days past due. As a result of OCC guidance, home equity loans in regulated bank entities are classified as non-accrual if the related residential first mortgage is 90 days or more past due. Also as a result of OCC guidance, mortgage loans in regulated bank entities discharged through Chapter 7 bankruptcy, other than FHA-insured loans, are classified as non-accrual. Commercial market loans are placed on a cash (non-accrual) basis when it is determined, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful or when interest or principal is 90 days past due. Loans that have been modified to grant a concession to a borrower in financial difficulty may not be accruing interest at the time of the modification. The policy for returning such modified loans to accrual status varies by product and/or region. In most cases, a minimum number of payments (ranging from one to six ) is required, while in other cases the loan is never returned to accrual status. For regulated bank entities, such modified loans are returned to accrual status if a credit evaluation at the time of, or subsequent to, the modification indicates the borrower is able to meet the restructured terms, and the borrower is current and has demonstrated a reasonable period of sustained payment performance (minimum six months of consecutive payments). For U.S. consumer loans, generally one of the conditions to qualify for modification is that a minimum number of payments (typically ranging from one to three ) must be made. Upon modification, the loan is re-aged to current status. However, re-aging practices for certain open-ended consumer loans, such as credit cards, are governed by Federal Financial Institutions Examination Council (FFIEC) guidelines. For open-ended consumer loans subject to FFIEC guidelines, one of the conditions for the loan to be re-aged to current status is that at least three consecutive minimum monthly payments, or the equivalent amount, must be received. In addition, under FFIEC guidelines, the number of times that such a loan can be re-aged is subject to limitations (generally once in 12 months and twice in five years). Furthermore, Federal Housing Administration (FHA) and Department of Veterans Affairs (VA) loans may only be modified under those respective agencies’ guidelines and payments are not always required in order to re-age a modified loan to current. Consumer Charge-Off Policies Citi’s charge-off policies follow the general guidelines below: • Unsecured installment loans are charged off at 120 days contractually past due. • Unsecured revolving loans and credit card loans are charged off at 180 days contractually past due. • Loans secured with non-real estate collateral are written down to the estimated value of the collateral, less costs to sell, at 120 days contractually past due. • Real estate-secured loans are written down to the estimated value of the property, less costs to sell, at 180 days contractually past due. • Real estate-secured loans are charged off no later than 180 days contractually past due if a decision has been made not to foreclose on the loans. • Non-bank real estate-secured loans are charged off at the earlier of 180 days contractually past due, if there have been no payments within the last six months , or 360 days contractually past due, if a decision has been made not to foreclose on the loans. • Non-bank loans secured by real estate are written down to the estimated value of the property, less costs to sell, at the earlier of the receipt of title, the initiation of foreclosure (a process that generally commences when payments are 120 days contractually past due), when the loan is 180 days contractually past due if there have been no payments within the past six months , or 360 days contractually past due. • Non-bank unsecured personal loans are charged off at the earlier of 180 days contractually past due if there have been no payments within the last six months , or 360 days contractually past due. • Unsecured loans in bankruptcy are charged off within 60 days of notification of filing by the bankruptcy court or in accordance with Citi’s charge-off policy, whichever occurs earlier. • Real estate-secured loans that were discharged through Chapter 7 bankruptcy, other than FHA-insured loans, are written down to the estimated value of the property, less costs to sell. Other real estate-secured loans in bankruptcy are written down to the estimated value of the property, less costs to sell, at the later of 60 days after notification or 60 days contractually past due. • Non-bank loans secured by real estate that are discharged through Chapter 7 bankruptcy are written down to the estimated value of the property, less costs to sell, at 60 days contractually past due. • Non-bank unsecured personal loans in bankruptcy are charged off when they are 30 days contractually past due. • Commercial market loans are written down to the extent that principal is judged to be uncollectable. Corporate Loans Corporate loans represent loans and leases managed by Institutional Clients Group (ICG) . Corporate loans are identified as impaired and placed on a cash (non-accrual) basis when it is determined, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful or when interest or principal is 90 days past due, except when the loan is well collateralized and in the process of collection. Any interest accrued on impaired corporate loans and leases is reversed at 90 days past due and charged against current earnings, and interest is thereafter included in earnings only to the extent actually received in cash. When there is doubt regarding the ultimate collectability of principal, all cash receipts are thereafter applied to reduce the recorded investment in the loan. Impaired corporate loans and leases are written down to the extent that principal is deemed to be uncollectable. Impaired collateral-dependent loans and leases, where repayment is expected to be provided solely by the sale of the underlying collateral and there are no other available and reliable sources of repayment, are written down to the lower of cost or collateral value. Cash-basis loans are returned to accrual status when all contractual principal and interest amounts are reasonably assured of repayment and there is a sustained period of repayment performance in accordance with the contractual terms. Loans Held-for-Sale Corporate and consumer loans that have been identified for sale are classified as loans held-for-sale and included in Other assets . The practice of Citi’s U.S. prime mortgage business has been to sell substantially all of its conforming loans. As such, U.S. prime mortgage conforming loans are classified as held-for-sale and the fair value option is elected at origination, with changes in fair value recorded in Other revenue . With the exception of those loans for which the fair value option has been elected, held-for-sale loans are accounted for at the lower of cost or market value, with any write-downs or subsequent recoveries charged to Other revenue . The related cash flows are classified in the Consolidated Statement of Cash Flows in the cash flows from operating activities category on the line Change in loans held-for-sale . Allowance for Loan Losses Allowance for loan losses represents management’s best estimate of probable losses inherent in the portfolio, including probable losses related to large individually evaluated impaired loans and troubled debt restructurings. Attribution of the allowance is made for analytical purposes only, and the entire allowance is available to absorb probable loan losses inherent in the overall portfolio. Additions to the allowance are made through the Provision for loan losses . Loan losses are deducted from the allowance and subsequent recoveries are added. Assets received in exchange for loan claims in a restructuring are initially recorded at fair value, with any gain or loss reflected as a recovery or charge-off to the provision. Consumer Loans For consumer loans, each portfolio of non-modified smaller-balance homogeneous loans is independently evaluated for impairment by product type (e.g., residential mortgage, credit card, etc.) in accordance with ASC 450, Contingencies . The allowance for loan losses attributed to these loans is established via a process that estimates the probable losses inherent in the specific portfolio. This process includes migration analysis, in which historical delinquency and credit loss experience is applied to the current aging of the portfolio, together with analyses that reflect current and anticipated economic conditions, including changes in housing prices and unemployment trends. Citi’s allowance for loan losses under ASC 450 only considers contractual principal amounts due, except for credit card loans where estimated loss amounts related to accrued interest receivable are also included. Management also considers overall portfolio indicators, including historical credit losses, delinquent, non-performing and classified loans, trends in volumes and terms of loans, an evaluation of overall credit quality, the credit process, including lending policies and procedures, and economic, geographical, product and other environmental factors. Separate valuation allowances are determined for impaired smaller-balance homogeneous loans whose terms have been modified in a troubled debt restructuring (TDR). Long-term modification programs, and short-term (less than 12 months) modifications that provide concessions (such as interest rate reductions) to borrowers in financial difficulty, are reported as TDRs. In addition, loan modifications that involve a trial period are reported as TDRs at the start of the trial period. The allowance for loan losses for TDRs is determined in accordance with ASC 310-10-35, Receivables—Subsequent Measurement (formerly SFAS 114) considering all available evidence, including, as appropriate, the present value of the expected future cash flows discounted at the loan’s original contractual effective rate, the secondary market value of the loan and the fair value of collateral less disposal costs. These expected cash flows incorporate modification program default rate assumptions. The original contractual effective rate for credit card loans is the pre-modification rate, which may include interest rate increases under the original contractual agreement with the borrower. Valuation allowances for commercial market loans, which are classifiably managed consumer loans, are determined in the same manner as for corporate loans and are described in more detail in the following section. Generally, an asset-specific component is calculated under ASC 310-10-35 on an individual basis for larger-balance, non-homogeneous loans that are considered impaired and the allowance for the remainder of the classifiably managed consumer loan portfolio is calculated under ASC 450 using a statistical methodology that may be supplemented by management adjustment. Corporate Loans In the corporate portfolios, the Allowance for loan losses includes an asset-specific component and a statistically based component. The asset-specific component is calculated under ASC 310-10-35, on an individual basis for larger-balance, non-homogeneous loans, which are considered impaired. An asset-specific allowance is established when the discounted cash flows, collateral value (less disposal costs) or observable market price of the impaired loan are lower than its carrying value. This allowance considers the borrower’s overall financial condition, resources, and payment record, the prospects for support from any financially responsible guarantors (discussed further below) and, if appropriate, the realizable value of any collateral. The asset-specific component of the allowance for smaller balance impaired loans is calculated on a pool basis considering historical loss experience. The allowance for the remainder of the loan portfolio is determined under ASC 450 using a statistical methodology, supplemented by management judgment. The statistical analysis considers the portfolio’s size, remaining tenor and credit quality as measured by internal risk ratings assigned to individual credit facilities, which reflect probability of default and loss given default. The statistical analysis considers historical default rates and historical loss severity in the event of default, including historical average levels and historical variability. The result is an estimated range for inherent losses. The best estimate within the range is then determined by management’s quantitative and qualitative assessment of current conditions, including general economic conditions, specific industry and geographic trends, and internal factors including portfolio concentrations, trends in internal credit quality indicators, and current and past underwriting standards. For both the asset-specific and the statistically based components of the Allowance for loan losses , management may incorporate guarantor support. The financial wherewithal of the guarantor is evaluated, as applicable, based on net worth, cash flow statements and personal or company financial statements which are updated and reviewed at least annually. Citi seeks performance on guarantee arrangements in the normal course of business. Seeking performance entails obtaining satisfactory cooperation from the guarantor or borrower in the specific situation. This regular cooperation is indicative of pursuit and successful enforcement of the guarantee; the exposure is reduced without the expense and burden of pursuing a legal remedy. A guarantor’s reputation and willingness to work with Citigroup is evaluated based on the historical experience with the guarantor and the knowledge of the marketplace. In the rare event that the guarantor is unwilling or unable to perform or facilitate borrower cooperation, Citi pursues a legal remedy; however, enforcing a guarantee via legal action against the guarantor is not the primary means of resolving a troubled loan situation and rarely occurs. If Citi does not pursue a legal remedy, it is because Citi does not believe that the guarantor has the financial wherewithal to perform regardless of legal action or because there are legal limitations on simultaneously pursuing guarantors and foreclosure. A guarantor’s reputation does not impact Citi’s decision or ability to seek performance under the guarantee. In cases where a guarantee is a factor in the assessment of loan losses, it is included via adjustment to the loan’s internal risk rating, which in turn is the basis for the adjustment to the statistically based component of the Allowance for loan losses . To date, it is only in rare circumstances that an impaired commercial loan or commercial real estate loan is carried at a value in excess of the appraised value due to a guarantee. When Citi’s monitoring of the loan indicates that the guarantor’s wherewithal to pay is uncertain or has deteriorated, there is either no change in the risk rating, because the guarantor’s credit support was never initially factored in, or the risk rating is adjusted to reflect that uncertainty or deterioration. Accordingly, a guarantor’s ultimate failure to perform or a lack of legal enforcement of the guarantee does not materially impact the allowance for loan losses, as there is typically no further significant adjustment of the loan’s risk rating at that time. Where Citi is not seeking performance under the guarantee contract, it provides for loan losses as if the loans were non-performing and not guaranteed. Reserve Estimates and Policies Management provides reserves for an estimate of probable losses inherent in the funded loan portfolio on the Consolidated Balance Sheet in the form of an allowance for loan losses. These reserves are established in accordance with Citigroup’s credit reserve policies, as approved by the Audit Committee of the Citigroup Board of Directors. Citi’s Chief Risk Officer and Chief Financial Officer review the adequacy of the credit loss reserves each quarter with representatives from the risk management and finance staffs for each applicable business area. Applicable business areas include those having classifiably managed portfolios, where internal credit-risk ratings are assigned (primarily ICG and GCB ) or modified consumer loans, where concessions were granted due to the borrowers’ financial difficulties. The above-mentioned representatives for these business areas present recommended reserve balances for their funded and unfunded lending portfolios along with supporting quantitative and qualitative data discussed below: Estimated probable losses for non-performing, non-homogeneous exposures within a business line’s classifiably managed portfolio and impaired smaller-balance homogeneous loans whose terms have been modified due to the borrowers’ financial difficulties, where it was determined that a concession was granted to the borrower. Consideration may be given to the following, as appropriate, when determining this estimate: (i) the present value of expected future cash flows discounted at the loan’s original effective rate; (ii) the borrower’s overall financial condition, resources and payment record; and (iii) the prospects for support from financially responsible guarantors or the realizable value of any collateral. In the determination of the allowance for loan losses for TDRs, management considers a combination of historical re-default rates, the current economic environment and the nature of the modification program when forecasting expected cash flows. When impairment is measured based on the present value of expected future cash flows, the entire change in present value is recorded in the Provision for loan losses . Statistically calculated losses inherent in the classifiably managed portfolio for performing and de minimis non-performing exposures. The calculation is based on (i) Citi’s internal system of credit-risk ratings, which are analogous to the risk ratings of the major rating agencies; and (ii) historical default and loss data, including rating agency information regarding default rates from 1983 to 2015 and internal data dating to the early 1970s on severity of losses in the event of default. Adjustments may be made to this data. Such adjustments include (i) statistically calculated estimates to cover the historical fluctuation of the default rates over the credit cycle, the historical variability of loss severity among defaulted loans, and the degree to which ther

DISCONTINUED OPERATIONS AND SIG

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS	12 Months Ended
	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS	DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS Discontinued Operations The following Discontinued operations are recorded within the Corporate/Other segment. Sale of Brazil Credicard Business Citi sold its non-Citibank-branded cards and consumer finance business in Brazil (Credicard) in 2013. Residual costs and resolution of certain contingencies from the disposal resulted in income from Discontinued operations , net of taxes, of $0 million , $6 million and $52 million for 2016, 2015 and 2014, respectively. Sale of Certain Citi Capital Advisors Business Citi sold its liquid strategies business within Citi Capital Advisors (CCA) pursuant to two separate transactions in 2013 and reported them as Discontinued operations . Residual costs from the disposals resulted in income from Discontinued operations , net of taxes, of $0 million and $1 million and losses from Discontinued operations , net of taxes, of $ 4 million for 2016, 2015 and 2014, respectively. Sale of Egg Banking plc Credit Card Business Citi sold the Egg Banking plc (Egg) credit card business in 2011 and reported it as Discontinued operations . Residual costs from the disposal resulted in losses from Discontinued operations , net of taxes, of $48 million , $61 million and $ 30 million for 2016, 2015 and 2014, respectively. Audit of Citi German Consumer Tax Group Citi completed the sale of its German retail banking operations in 2008 and reported them as Discontinued operations . During 2014, residual costs from the disposal resulted in a tax expense of $20 million . Combined Results for Discontinued Operations The following summarizes financial information for all Discontinued operations for which Citi continues to have minimal residual costs associated with the sales: In millions of dollars 2016 2015 2014 Total revenues, net of interest expense (1) $ — $ — $ 74 Income (loss) from discontinued operations $ (80 ) $ (83 ) $ 10 Provision (benefit) for income taxes (22 ) (29 ) 12 Loss from discontinued operations, net of taxes $ (58 ) $ (54 ) $ (2 ) (1) Total revenues include gain or loss on sale, if applicable. Cash flows for the Discontinued operations were not material for all periods presented. Significant Disposals The following sales completed during 2016, 2015 and 2014 were identified as significant disposals. The major classes of assets and liabilities derecognized from the Consolidated Balance Sheet, and the income (loss) before taxes related to each business until the disposal date, are presented below. Novation of the Primerica 80% Coinsurance Agreement Effective January 1, 2016, Citi completed a novation (an arrangement that extinguishes Citi’s rights and obligations under a contract) of the Primerica 80% coinsurance agreement, which was recorded in Corporate/Other , to a third-party re-insurer. The novation resulted in revenues of $404 million recorded in Other revenue ( $263 million after-tax) during the year. Furthermore, the novation resulted in derecognition of $1.5 billion of available-for-sale securities and cash, $0.95 billion of deferred acquisition costs and $2.7 billion of insurance liabilities. Income before taxes, excluding the revenue upon novation, was as follows: In millions of dollars 2016 2015 2014 Income before taxes $ — $ 135 $ 143 Sale of OneMain Financial Business On November 15, 2015, Citi sold OneMain Financial (OneMain), which was part of Corporate/Other , including 1,100 retail branches, 5,500 employees, and approximately 1.3 million customer accounts. OneMain had approximately $10.2 billion of assets, including $7.8 billion of loans (net of allowance), and $1.4 billion of available-for-sale securities. OneMain also had $8.4 billion of liabilities, including $6.2 billion of long-term debt and $1.1 billion of short-term borrowings. The transaction generated a pretax gain on sale of $2.6 billion , recorded in Other revenue ($ 1.6 billion after-tax) in 2015. However, when combined with the loss on redemption of certain long-term debt supporting certain Corporate/Other assets during the fourth quarter of 2015, the resulting net after-tax gain was $0.8 billion . Income before taxes, excluding the pretax gain on sale and loss on redemption of debt, was as follows: In millions of dollars 2016 2015 2014 Income before taxes $ — $ 663 $ 890 Sale of Japan Cards Business On December 14, 2015, Citi sold its Japan cards business, which was part of Corporate/Other , including $1,350 million of consumer loans (net of allowance), approximately 720,000 customer accounts and 840 employees. The transaction generated a pretax gain on sale of $180 million , recorded in Other revenue ( $155 million after-tax) in 2015. Loss before taxes, excluding the pretax gain on sale, was as follows: In millions of dollars 2016 2015 2014 Loss before taxes $ — $ (5 ) $ — Sale of Japan Retail Banking Business On November 1, 2015, Citi sold its Japan retail banking business, which was part of Corporate/Other , including $563 million of consumer loans (net of allowance), $20 billion of deposits, approximately 725,000 customer accounts, 1,600 employees and 32 branches. The transaction generated a pretax gain on sale of $446 million , recorded in Other revenue ( $276 million after-tax) in 2015. Loss before taxes, excluding the pretax gain on sale, was as follows: In millions of dollars 2016 2015 2014 Loss before taxes $ — $ (57 ) $ (5 ) Sale of Spain Consumer Operations On September 22, 2014, Citi sold its consumer operations in Spain, which were part of Corporate/Other , including $1.7 billion of consumer loans (net of allowance), $3.4 billion of assets under management, $2.2 billion of customer deposits, 45 branches, 48 ATMs and 938 employees, with the buyer assuming the related current pension commitments at closing. The transaction generated a pretax gain on sale of $243 million , recorded in Other revenue ( $131 million after-tax) in 2014. Income before taxes, excluding the pretax gain on sale, was as follows: In millions of dollars 2016 2015 2014 Income before taxes $ — $ — $ 130 Sale of Greece Consumer Operations On September 30, 2014, Citi sold its consumer operations in Greece, which were part of Corporate/Other , including $353 million of consumer loans (net of allowance), $1.1 billion of assets under management, $1.2 billion of customer deposits, 20 branches, 85 ATMs and 719 employees, with the buyer assuming certain limited pension obligations related to Diners’ Club’s employees at closing. The transaction generated a pretax gain on sale of $209 million , recorded in Other revenue ( $91 million after-tax). Loss before taxes, excluding the pretax gain on sale in 2014, was as follows: In millions of dollars 2016 2015 2014 Loss before taxes $ — $ — (76 )

BUSINESS SEGMENTS

BUSINESS SEGMENTS	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
BUSINESS SEGMENTS	BUSINESS SEGMENTS Citigroup’s activities are conducted through the following business segments: Global Consumer Banking (GCB) and Institutional Clients Group (ICG) . In addition, Corporate/Other includes activities not assigned to a specific business segment as well as certain North America and international loan portfolios, discontinued operations and other legacy assets. The business segments are determined based on products and services provided or type of customers served, of which those identified as non-core are recorded in Corporate/Other and are reflective of how management currently evaluates financial information to make business decisions. GCB includes a global, full-service consumer franchise delivering a wide array of banking, including commercial banking, credit card lending and investment services through a network of local branches, offices and electronic delivery systems and is composed of three GCB businesses: North America, Latin America and Asia (including consumer banking activities in certain EMEA countries). ICG is composed of Banking and Markets and securities services and provides corporate, institutional, public sector and high-net-worth clients in 97 countries and jurisdictions with a broad range of banking and financial products and services. Corporate/Other includes certain unallocated costs of global functions, other corporate expenses and net treasury results, unallocated corporate expenses, offsets to certain line-item reclassifications and eliminations, the results of certain North America and international legacy loan portfolios, discontinued operations and unallocated taxes. The accounting policies of these reportable segments are the same as those disclosed in Note 1 to the Consolidated Financial Statements. The prior-period balances reflect reclassifications to conform the presentation for all periods to the current period’s presentation. Financial data was reclassified to reflect: • the reporting of the remaining businesses and portfolios of assets of Citi Holdings as part of Corporate/Other which, prior to the first quarter of 2017, was a separately reported business segment; • the re-attribution of certain treasury-related costs between Corporate/Other , GCB and ICG ; • the re-attribution of regional revenues within ICG ; and • certain other immaterial reclassifications. Citi’s consolidated results remain unchanged for all periods presented as a result of the changes and reclassifications discussed above. The following table presents certain information regarding the Company’s continuing operations by segment: Revenues, (1) Provision (benefits) Income (loss) from (2) Identifiable assets In millions of dollars, except identifiable assets in billions 2016 2015 2014 2016 2015 2014 2016 2015 2014 2016 2015 Global Consumer Banking $ 31,519 $ 32,251 $ 34,247 $ 2,655 $ 3,369 $ 3,405 $ 4,954 $ 6,214 $ 6,667 $ 412 $ 381 Institutional Clients Group 33,227 33,332 33,362 4,260 4,173 4,126 9,525 9,110 9,689 1,277 1,218 Corporate/Other 5,129 10,771 9,610 (471 ) (102 ) (334 ) 554 2,062 (8,852 ) 103 132 Total $ 69,875 $ 76,354 $ 77,219 $ 6,444 $ 7,440 $ 7,197 $ 15,033 $ 17,386 $ 7,504 $ 1,792 $ 1,731 (1) Includes total revenues, net of interest expense (excluding Corporate/Other ), in North America of $32.2 billion , $32.2 billion and $33.0 billion ; in EMEA of $9.9 billion , $9.8 billion and $9.5 billion ; in Latin America of $8.9 billion , $9.7 billion and $10.7 billion ; and in Asia of $13.7 billion , $13.9 billion and $14.4 billion in 2016, 2015 and 2014, respectively. (2) Includes pretax provisions for credit losses and for benefits and claims in the GCB results of $6.4 billion , $5.5 billion and $5.5 billion ; in the ICG results of $486 million , $962 million and $47 million ; and in Corporate/Other results of $0.1 billion , $1.5 billion and $1.9 billion in 2016, 2015 and 2014, respectively.

INTEREST REVENUE AND EXPENSE

INTEREST REVENUE AND EXPENSE	12 Months Ended
	Dec. 31, 2016
Banking and Thrift, Interest [Abstract]
INTEREST REVENUE AND EXPENSE	INTEREST REVENUE AND EXPENSE Interest revenue and Interest expense consisted of the following: In millions of dollars 2016 2015 2014 Interest revenue Loan interest, including fees $ 39,752 $ 40,510 $ 44,776 Deposits with banks 971 727 959 Federal funds sold and securities borrowed or purchased under agreements to resell 2,543 2,516 2,366 Investments, including dividends 7,582 7,017 7,195 Trading account assets (1) 5,738 5,942 5,880 Other interest (2) 1,029 1,839 507 Total interest revenue $ 57,615 $ 58,551 $ 61,683 Interest expense Deposits (3) $ 5,300 $ 5,052 $ 5,692 Federal funds purchased and securities loaned or sold under agreements to repurchase 1,912 1,612 1,895 Trading account liabilities (1) 410 217 168 Short-term borrowings 477 523 580 Long-term debt 4,412 4,517 5,355 Total interest expense $ 12,511 $ 11,921 $ 13,690 Net interest revenue $ 45,104 $ 46,630 $ 47,993 Provision for loan losses 6,749 7,108 6,828 Net interest revenue after provision for loan losses $ 38,355 $ 39,522 $ 41,165 (1) Interest expense on Trading account liabilities of ICG is reported as a reduction of interest revenue from Trading account assets . (2) During 2015, interest earned related to assets of significant disposals (primarily OneMain Financial) were reclassified to Other interest. (3) Includes deposit insurance fees and charges of $1,145 million , $1,118 million and $1,038 million for 2016 , 2015 and 2014 , respectively.

COMMISSIONS AND FEES

COMMISSIONS AND FEES	12 Months Ended
	Dec. 31, 2016
Banking and Thrift [Abstract]
COMMISSIONS AND FEES	COMMISSIONS AND FEES The primary components of Commissions and fees revenue are investment banking fees, trading-related fees, fees related to trade and securities services in ICG and credit card and bank card fees. Investment banking fees are substantially composed of underwriting and advisory revenues and are recognized when Citigroup’s performance under the terms of a contractual arrangement is completed, which is typically at the closing of a transaction. Underwriting revenue is recorded in Commissions and fees , net of both reimbursable and non-reimbursable expenses, consistent with the AICPA Accounting Guide for Brokers and Dealers in Securities (codified in ASC 940-605-05-1). Expenses associated with advisory transactions are recorded in Other operating expenses, net of client reimbursements. Out-of-pocket expenses are deferred and recognized at the time the related revenue is recognized. In general, expenses incurred related to investment banking transactions that fail to close (are not consummated) are recorded gross in Other operating expenses . Trading-related fees primarily include commissions and fees from the following: executing transactions for clients on exchanges and over-the-counter markets; sales of mutual funds, insurance and other annuity products; and assisting clients in clearing transactions, providing brokerage services and other such activities. Trading-related fees are recognized when earned in Commissions and fees . Gains or losses, if any, on these transactions are included in Principal transactions (see Note 6 to the Consolidated Financial Statements). Credit card and bank card fees are primarily composed of interchange revenue and certain card fees, including annual fees, reduced by reward program costs and certain partner payments. Interchange revenue and fees are recognized when earned. Annual card fees are deferred and amortized on a straight-line basis over a 12 -month period. Reward costs are recognized when points are earned by the customers. The following table presents Commissions and fees revenue: In millions of dollars 2016 2015 2014 Investment banking $ 2,847 $ 3,423 $ 3,687 Trading-related 2,219 2,345 2,503 Trade and securities services 1,564 1,735 1,871 Credit cards and bank cards 1,324 1,786 2,227 Other consumer (1) 659 685 885 Corporate finance (2) 686 493 531 Checking-related 467 497 531 Loan servicing 325 404 380 Other 430 480 417 Total commissions and fees $ 10,521 $ 11,848 $ 13,032 (1) Primarily consists of fees for investment fund administration and management, third-party collections, commercial demand deposit accounts and certain credit card services. (2) Consists primarily of fees earned from structuring and underwriting loan syndications.

PRINCIPAL TRANSACTIONS

PRINCIPAL TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
Principal Transactions Revenue, Net [Abstract]
PRINCIPAL TRANSACTIONS	PRINCIPAL TRANSACTIONS Principal transactions revenue consists of realized and unrealized gains and losses from trading activities. Trading activities include revenues from fixed income, equities, credit and commodities products and foreign exchange transactions which are managed on a portfolio basis characterized by primary risk. Not included in the table below is the impact of net interest revenue related to trading activities, which is an integral part of trading activities’ profitability. See Note 4 to the Consolidated Financial Statements for information about net interest revenue related to trading activities. Principal transactions include CVA (credit valuation adjustments on derivatives), FVA (funding valuation adjustments) on over-the-counter derivatives and, prior to 2016, DVA (debt valuation adjustments on issued liabilities for which the fair value option has been elected). These adjustments are discussed further in Note 24 to the Consolidated Financial Statements. The following table presents principal transactions revenue: In millions of dollars 2016 2015 2014 Global Consumer Banking (1) $ 629 $ 577 $ 628 Institutional Clients Group 7,335 5,824 5,894 Corporate/Other (1) (379 ) (393 ) 176 Total Citigroup $ 7,585 $ 6,008 $ 6,698 Interest rate risks (2) $ 4,115 $ 3,798 $ 3,783 Foreign exchange risks (3) 1,726 1,532 1,855 Equity risks (4) 189 331 99 Commodity and other risks (5) 806 750 589 Credit products and risks (6) 749 (403 ) 372 Total $ 7,585 $ 6,008 $ 6,698 (1) Primarily relates to foreign exchange risks. (2) Includes revenues from government securities and corporate debt, municipal securities, mortgage securities and other debt instruments. Also includes spot and forward trading of currencies and exchange-traded and over-the-counter (OTC) currency options, options on fixed income securities, interest rate swaps, currency swaps, swap options, caps and floors, financial futures, OTC options and forward contracts on fixed income securities. (3) Includes revenues from foreign exchange spot, forward, option and swap contracts, as well as foreign currency translation (FX translation) gains and losses. (4) Includes revenues from common, preferred and convertible preferred stock, convertible corporate debt, equity-linked notes and exchange-traded and OTC equity options and warrants. (5) Primarily includes revenues from crude oil, refined oil products, natural gas and other commodities trades. (6) Includes revenues from structured credit products.

INCENTIVE PLANS

INCENTIVE PLANS	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
INCENTIVE PLANS	INCENTIVE PLANS Discretionary Annual Incentive Awards Citigroup grants immediate cash bonus payments and various forms of immediate and deferred awards as part of its discretionary annual incentive award program involving a large segment of Citigroup’s employees worldwide. Most of the shares of common stock issued by Citigroup as part of its equity compensation programs are to settle the vesting of the stock components of these awards. Discretionary annual incentive awards are generally awarded in the first quarter of the year based upon the previous year’s performance. Awards valued at less than U.S. $100,000 (or the local currency equivalent) are generally paid entirely in the form of an immediate cash bonus. Pursuant to Citigroup policy and/or regulatory requirements, certain employees and officers are subject to mandatory deferrals of incentive pay and generally receive 25% to 60% of their awards in a combination of restricted or deferred stock, deferred cash stock units, or deferred cash. Discretionary annual incentive awards to many employees in the EU are subject to deferral requirements regardless of the total award value, with 50% of the immediate incentive delivered in the form of a stock payment or stock unit award subject to a restriction on sale or transfer or hold back (generally, for six months). Deferred annual incentive awards may be delivered in the form of one or more award types—a restricted or deferred stock award under Citi’s Capital Accumulation Program (CAP), or a deferred cash stock unit award and/or a deferred cash award under Citi’s Deferred Cash Award Plan. The applicable mix of awards may vary based on the employee’s minimum deferral requirement and the country of employment. Subject to certain exceptions (principally, for retirement-eligible employees), continuous employment within Citigroup is required to vest in CAP, deferred cash stock unit and deferred cash awards. Post employment vesting by retirement-eligible employees and participants who meet other conditions is generally conditioned upon their refraining from competition with Citigroup during the remaining vesting period, unless the employment relationship has been terminated by Citigroup under certain conditions. Generally, the deferred awards vest in equal annual installments over three - or four -year periods. Vested CAP awards are delivered in shares of common stock. Deferred cash awards are payable in cash and earn a fixed notional rate of interest that is paid only if and when the underlying principal award amount vests. Deferred cash stock unit awards are payable in cash at the vesting value of the underlying stock. Generally, in the EU, vested CAP shares are subject to a restriction on sale or transfer after vesting, and vested deferred cash awards and deferred cash stock units are subject to hold back (generally, for six months in each case). Unvested CAP, deferred cash stock units and deferred cash awards made in January 2011 or later are subject to one or more clawback provisions that apply in certain circumstances, including in the case of employee risk-limit violations or other misconduct, or where the awards were based on earnings that were misstated. CAP awards made to certain employees in February 2013 and later, deferred cash stock units made to certain employees in February 2016 and later, and deferred cash awards made to certain employees in January 2012, are subject to a formulaic performance-based vesting condition pursuant to which amounts otherwise scheduled to vest will be reduced based on the amount of any pretax loss in the participant’s business in the calendar year preceding the scheduled vesting date. For CAP awards made in February 2013 and later, and deferred cash stock units made in February 2016 and later, a minimum reduction of 20% applies for the first dollar of loss. In addition, deferred cash awards made to certain employees in February 2013 and later are subject to a discretionary performance-based vesting condition under which an amount otherwise scheduled to vest may be reduced in the event of a “material adverse outcome” for which a participant has “significant responsibility.” Deferred cash awards made to these employees in February 2014 and later are subject to an additional clawback provision pursuant to which unvested awards may be canceled if the employee engaged in misconduct or exercised materially imprudent judgment, or failed to supervise or escalate the behavior of other employees who did. Certain CAP and other stock-based awards, including those to participants in the EU that are subject to certain discretionary clawback provisions, are subject to variable accounting, pursuant to which the associated value of the award fluctuates with changes in Citigroup’s common stock price until the date that the award is settled, either in cash or shares. For these awards, the total amount that will be recognized as expense cannot be determined in full until the settlement date. Sign-on and Long-Term Retention Awards Stock awards and deferred cash awards may be made at various times during the year as sign-on awards to induce new hires to join Citi or to high-potential employees as long-term retention awards. Vesting periods and other terms and conditions pertaining to these awards tend to vary by grant. Generally, recipients must remain employed through the vesting dates to vest in the awards, except in cases of death, disability or involuntary termination other than for “gross misconduct.” These awards do not usually provide for post employment vesting by retirement-eligible participants. Outstanding (Unvested) Stock Awards A summary of the status of unvested stock awards granted as discretionary annual incentive or sign-on and long-term retention awards is presented below: Unvested stock awards Shares Weighted- average grant date fair value per share Unvested at January 1, 2016 41,860,291 $ 45.73 Granted (1) 23,355,805 37.35 Canceled (1,522,125 ) 43.76 Vested (2) (21,021,795 ) 41.63 Unvested at December 31, 2016 42,672,176 $ 43.24 (1) The weighted-average fair value of the shares granted during 2015 and 2014 was $50.33 and $49.65 , respectively. (2) The weighted-average fair value of the shares vesting during 2016 was approximately $40.08 per share. Total unrecognized compensation cost related to unvested stock awards, excluding the impact of forfeiture estimates, was $597 million at December 31, 2016. The cost is expected to be recognized over a weighted-average period of 1.6 years . However, the value of the portion of these awards that is subject to variable accounting will fluctuate with changes in Citigroup’s common stock price. Performance Share Units Certain executive officers were awarded a target number of performance share units (PSUs) on February 19, 2013, for performance in 2012, and to a broader group of executives on February 18, 2014, February 18, 2015 and February 16, 2016 for performance in the year prior to the award date. For grants prior to 2016, PSUs will be earned only to the extent that Citigroup attains specified performance goals relating to Citigroup’s return on assets and relative total shareholder return against peers over the three -year period beginning with the year of award. The actual dollar amounts ultimately earned could vary from zero , if performance goals are not met, to as much as 150% of target, if performance goals are meaningfully exceeded. The value of each PSU is equal to the value of one share of Citi common stock. The PSUs granted on February 16, 2016 are earned over a three -year performance period based on Citigroup’s relative total shareholder return as compared to peers. The actual dollar amounts ultimately earned could vary from zero , if performance goals are not met, to as much as 150% of target, if performance goals are meaningfully exceeded. If the total shareholder return is negative over the three -year performance period, executives may earn no more than 100% of the target PSUs, regardless of the extent to which Citi outperforms peer firms. The value of each PSU is equal to the value of one share of Citi common stock. PSUs are subject to variable accounting, pursuant to which the associated value of the award will fluctuate with changes in Citigroup’s stock price and the attainment of the specified performance goals for each award, until the award is settled solely in cash after the end of the performance period. The value of the award, subject to the performance goals, is estimated using a simulation model that incorporates multiple valuation assumptions, including the probability of achieving the specified performance goals of each award. The risk-free rate used in the model is based on the applicable U.S. Treasury yield curve. Other significant assumptions for the awards are as follows: Valuation Assumptions 2016 2015 2014 Expected volatility 24.37 % 27.13 % 39.12 % Expected dividend yield 0.40 % 0.08 % 0.08 % A summary of the performance share unit activity for 2016 is presented below: Performance Share Units Units Weighted- average grant date fair value per unit Outstanding, beginning of period 1,357,257 $ 45.45 Granted (1) 772,653 27.03 Canceled (91,597 ) 42.26 Payments (193,753 ) 42.26 Outstanding, end of period 1,844,560 $ 38.22 (1) The weighted-average grant date fair value per unit awarded in 2015 and 2014 was $44.07 and $48.34 , respectively. Stock Option Programs Stock options have not been granted to Citi’s employees as part of the annual incentive award programs since 2009. All outstanding stock options are fully vested with the related expense recognized as a charge to income in prior periods. Generally, the stock options outstanding have a six -year term, with some stock options subject to various transfer restrictions. Cash received from employee stock option exercises under this program for the year ended December 31, 2016 was approximately $53 million . Information with respect to stock option activity under Citigroup’s stock option programs is shown below: 2016 2015 2014 Options Weighted- average exercise price Intrinsic value per share Options Weighted- average exercise price Intrinsic value per share Options Weighted- average exercise price Intrinsic value per share Outstanding, beginning of period 6,656,588 $ 67.92 $ — 26,514,119 $ 48.00 $ 6.11 31,508,106 $ 50.72 $ 1.39 Canceled (25,334 ) 40.80 — (7,901 ) 40.80 — (28,257 ) 40.80 — Expired (2,613,909 ) 48.80 — (1,646,581 ) 40.85 — (602,093 ) 242.43 — Exercised (2,489,949 ) 49.10 6.60 (18,203,048 ) 41.39 13.03 (4,363,637 ) 40.82 11.37 Outstanding, end of period 1,527,396 $ 131.78 $ — 6,656,588 $ 67.92 $ — 26,514,119 $ 48.00 $ 6.11 Exercisable, end of period 1,527,396 6,656,588 26,514,119 The following table summarizes information about stock options outstanding under Citigroup’s stock option programs at December 31, 2016: Options outstanding Options exercisable Range of exercise prices Number outstanding Weighted-average contractual life remaining Weighted-average exercise price Number exercisable Weighted-average exercise price $39.00—$99.99 700,892 3.0 years $ 43.45 700,892 $ 43.45 $100.00—$199.99 502,416 2.0 years 147.13 502,416 147.13 $200.00—$299.99 124,088 1.1 years 240.28 124,088 240.28 $300.00—$399.99 200,000 1.1 years 335.50 200,000 335.50 Total at December 31, 2016 1,527,396 2.2 years $ 131.78 1,527,396 $ 131.78 Other Variable Incentive Compensation Citigroup has various incentive plans globally that are used to motivate and reward performance primarily in the areas of sales, operational excellence and customer satisfaction. Participation in these plans is generally limited to employees who are not eligible for discretionary annual incentive awards. Summary Except for awards subject to variable accounting, the total expense recognized for stock awards represents the grant date fair value of such awards, which is generally recognized as a charge to income ratably over the vesting period, other than for awards to retirement-eligible employees and immediately vested awards. Whenever awards are made or are expected to be made to retirement-eligible employees, the charge to income is accelerated based on when the applicable conditions to retirement eligibility were or will be met. If the employee is retirement eligible on the grant date, or the award is vested at grant date, the entire expense is recognized in the year prior to grant. Recipients of Citigroup stock awards generally do not have any stockholder rights until shares are delivered upon vesting or exercise, or after the expiration of applicable required holding periods. Recipients of restricted or deferred stock awards and deferred cash stock unit awards, however, may be entitled to receive dividends or dividend-equivalent payments during the vesting period. Recipients of restricted stock awards generally are entitled to vote the shares in their award during the vesting period. Once a stock award vests, the shares are freely transferable, unless they are subject to a restriction on sale or transfer for a specified period. All equity awards granted since April 19, 2005 have been made pursuant to stockholder-approved stock incentive plans that are administered by the Personnel and Compensation Committee of the Citigroup Board of Directors, which is composed entirely of independent non-employee directors. At December 31, 2016, approximately 52.1 million shares of Citigroup common stock were authorized and available for grant under Citigroup’s 2014 Stock Incentive Plan, the only plan from which equity awards are currently granted. The 2014 Stock Incentive Plan and predecessor plans permit the use of treasury stock or newly issued shares in connection with awards granted under the plans. Newly issued shares were distributed to settle the vesting of the majority of annual deferred stock awards from 2012 to 2015. Treasury shares were used to settle vestings in 2016 and the first quarter of 2017, except where securities laws require newly issued shares. The use of treasury stock or newly issued shares to settle stock awards does not affect the compensation expense recorded in the Consolidated Statement of Income for equity awards. Incentive Compensation Cost The following table shows components of compensation expense, relating to certain of the above incentive compensation programs: In millions of dollars 2016 2015 2014 Charges for estimated awards to retirement-eligible employees $ 555 $ 541 $ 525 Amortization of deferred cash awards, deferred cash stock units and performance stock units 336 325 311 Immediately vested stock award expense (1) 73 61 51 Amortization of restricted and deferred stock awards (2) 509 461 668 Option expense — — 1 Other variable incentive compensation 710 773 803 Profit sharing plan — — 1 Total $ 2,183 $ 2,161 $ 2,360 (1) Represents expense for immediately vested stock awards that generally were stock payments in lieu of cash compensation. The expense is generally accrued as cash incentive compensation in the year prior to grant. (2) All periods include amortization expense for all unvested awards to non-retirement-eligible employees. Amortization is recognized net of estimated forfeitures of awards. Future Expenses Associated with Outstanding (Unvested) Awards Citi expects to record compensation expense in future periods as a result of awards granted for performance in 2016 and prior years. Because the awards contain service or other conditions that will be satisfied in the future, the expense of these already-granted awards is recognized over those future periods. The portion of these awards that is subject to variable accounting will cause the expense amount to fluctuate with changes in Citigroup’s common stock price. Citi's expected future expenses, excluding the impact of forfeitures, cancelations, clawbacks and repositioning-related accelerations that have not yet occurred, are summarized in the table below: In millions of dollars 2017 2018 2019 2020 and beyond (1) Total Awards granted in 2016 and prior: Deferred stock awards $ 304 $ 177 $ 76 $ 5 $ 562 Deferred cash awards 182 96 36 3 317 Future expense related to awards already granted $ 486 $ 273 $ 112 $ 8 $ 879 Future expense related to awards granted in 2017 (2) 242 181 145 101 669 Total $ 728 $ 454 $ 257 $ 109 $ 1,548 (1) Principally 2020. (2) Refers to awards granted on or about February 16, 2017, as part of Citi's discretionary annual incentive awards for services performed in 2016.

RETIREMENT BENEFITS

RETIREMENT BENEFITS	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
RETIREMENT BENEFITS	RETIREMENT BENEFITS Pension and Postretirement Plans The Company has several non-contributory defined benefit pension plans covering certain U.S. employees and has various defined benefit pension and termination indemnity plans covering employees outside the U.S. The U.S. qualified defined benefit plan was frozen effective January 1, 2008 for most employees. Accordingly, no additional compensation-based contributions have been credited to the cash balance portion of the plan for existing plan participants after 2007. However, certain employees covered under the prior final pay plan formula continue to accrue benefits. The Company also offers postretirement health care and life insurance benefits to certain eligible U.S. retired employees, as well as to certain eligible employees outside the U.S. The Company also sponsors a number of non-contributory, nonqualified pension plans. These plans, which are unfunded, provide supplemental defined pension benefits to certain U.S. employees. With the exception of certain employees covered under the prior final pay plan formula, the benefits under these plans were frozen in prior years. The plan obligations, plan assets and periodic plan expense for the Company’s most significant pension and postretirement benefit plans (Significant Plans) are measured and disclosed quarterly, instead of annually. The Significant Plans captured approximately 90% of the Company’s global pension and postretirement plan obligations as of December 31, 2016. All other plans (All Other Plans) are measured annually with a December 31 measurement date. Net (Benefit) Expense The following table summarizes the components of net (benefit) expense recognized in the Consolidated Statement of Income for the Company’s pension and postretirement plans, for Significant Plans and All Other Plans: Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2016 2015 2014 2016 2015 2014 2016 2015 2014 2016 2015 2014 Qualified plans Benefits earned during the year $ 3 $ 4 $ 6 $ 154 $ 168 $ 178 $ — $ — $ — $ 10 $ 12 $ 15 Interest cost on benefit obligation 520 553 541 282 317 376 25 33 33 94 108 120 Expected return on plan assets (886 ) (893 ) (878 ) (287 ) (323 ) (384 ) (9 ) (3 ) (1 ) (86 ) (105 ) (121 ) Amortization of unrecognized Prior service (benefit) cost — (3 ) (3 ) (1 ) 2 1 — — — (10 ) (11 ) (12 ) Net actuarial loss 160 139 105 69 73 77 (1 ) — — 30 43 39 Curtailment loss (gain) (1) 13 14 — (2 ) — 14 — — — — (1 ) — Settlement loss (gain) (1) — — — 6 44 53 — — — — — — Special termination benefits (1) — — — — — 9 — — — — — — Net qualified plans (benefit) expense $ (190 ) $ (186 ) $ (229 ) $ 221 $ 281 $ 324 $ 15 $ 30 $ 32 $ 38 $ 46 $ 41 Nonqualified plans expense $ 40 $ 43 $ 45 $ — $ — $ — $ — $ — $ — $ — $ — $ — Total net (benefit) expense $ (150 ) $ (143 ) $ (184 ) $ 221 $ 281 $ 324 $ 15 $ 30 $ 32 $ 38 $ 46 $ 41 (1) Losses and gains due to curtailment, settlement and special termination benefits relate to repositioning and divestiture actions. The estimated net actuarial loss and prior service (benefit) cost that will be amortized from Accumulated other comprehensive income (loss) into net expense in 2017 are approximately $233 million and $(2) million , respectively, for defined benefit pension plans. For postretirement plans, the estimated 2017 net actuarial loss and prior service (benefit) cost amortizations are approximately $28 million and $(9) million , respectively. Contributions The Company’s funding practice for U.S. and non-U.S. pension and postretirement plans is generally to fund to minimum funding requirements in accordance with applicable local laws and regulations. The Company may increase its contributions above the minimum required contribution, if appropriate. In addition, management has the ability to change its funding practices. For the U.S. pension plans, there were no required minimum cash contributions for 2016 or 2015. The following table summarizes the actual Company contributions for the years ended December 31, 2016 and 2015 , as well as estimated expected Company contributions for 2017. Expected contributions are subject to change, since contribution decisions are affected by various factors, such as market performance, tax considerations, and regulatory requirements. Pension plans (1) Postretirement benefit plans (1) U.S. plans (2) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2015 2017 2016 2015 2017 2016 2015 2017 2016 2015 Contributions made by the Company $ — $ 500 $ — $ 90 $ 82 $ 92 $ — $ — $ 174 $ 4 $ 4 $ 4 Benefits paid directly by the Company 71 56 52 44 44 42 — 6 61 5 5 5 (1) Amounts reported for 2017 are expected amounts. (2) The U.S. pension plans include benefits paid directly by the Company for the nonqualified pension plans. Funded Status and Accumulated Other Comprehensive Income The following tables summarize the funded status and amounts recognized in the Consolidated Balance Sheet for the Company’s pension and postretirement plans: Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans 2016 2015 2016 2015 2016 2015 2016 2015 Change in projected benefit obligation Qualified plans Projected benefit obligation at beginning of year $ 13,231 $ 14,060 $ 6,534 $ 7,252 $ 817 $ 917 $ 1,291 $ 1,527 Benefits earned during the year 3 4 154 168 — — 10 12 Interest cost on benefit obligation 520 553 282 317 25 33 94 108 Plan amendments — — (28 ) 6 — — — — Actuarial loss (gain) 351 (649 ) 589 (28 ) (105 ) (55 ) 3 (88 ) Benefits paid, net of participants’ contributions (722 ) (751 ) (323 ) (294 ) (64 ) (90 ) (59 ) (57 ) Expected government subsidy — — — — 13 12 — — Divestitures — — (22 ) (147 ) — — — — Settlement (gain) loss (1) — — (38 ) (61 ) — — — — Curtailment (gain) loss (1) 13 14 (15 ) (8 ) — — (4 ) — Foreign exchange impact and other (125 ) — (611 ) (671 ) — — (194 ) (211 ) Qualified plans $ 13,271 $ 13,231 $ 6,522 $ 6,534 $ 686 $ 817 $ 1,141 $ 1,291 Nonqualified plans 729 712 — — — — — — Projected benefit obligation at year end $ 14,000 $ 13,943 $ 6,522 $ 6,534 $ 686 $ 817 $ 1,141 $ 1,291 (1) Curtailment and settlement (gains) losses relate to repositioning and divestiture activities. Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2016 2015 2016 2015 2016 2015 2016 2015 Change in plan assets Qualified plans Plan assets at fair value at beginning of year $ 12,137 $ 13,071 $ 6,104 $ 7,057 $ 166 $ 10 $ 1,133 $ 1,384 Actual return on plan assets 572 (183 ) 967 56 8 (1 ) 122 (5 ) Company contributions 500 — 126 134 6 235 9 9 Plan participants’ contributions — — 5 5 49 49 — — Divestitures — — (5 ) (131 ) — — — — Settlements — — (38 ) (61 ) — — — — Benefits paid, net of government subsidy (722 ) (751 ) (329 ) (299 ) (100 ) (127 ) (59 ) (57 ) Foreign exchange impact and other (124 ) — (681 ) (657 ) — — (190 ) (198 ) Qualified plans $ 12,363 $ 12,137 $ 6,149 $ 6,104 $ 129 $ 166 $ 1,015 $ 1,133 Nonqualified plans — — — — — — — — Plan assets at fair value at year end $ 12,363 $ 12,137 $ 6,149 $ 6,104 $ 129 $ 166 $ 1,015 $ 1,133 Funded status of the plans Qualified plans (1) $ (908 ) $ (1,094 ) $ (373 ) $ (430 ) $ (557 ) $ (651 ) $ (126 ) $ (158 ) Nonqualified plans (2) (729 ) (712 ) — — — — — — Funded status of the plans at year end $ (1,637 ) $ (1,806 ) $ (373 ) $ (430 ) $ (557 ) $ (651 ) $ (126 ) $ (158 ) Net amount recognized Qualified plans Benefit asset $ — $ — $ 711 $ 726 $ — $ — $ 166 $ 115 Benefit liability (908 ) (1,094 ) (1,084 ) (1,156 ) (557 ) (651 ) (292 ) (273 ) Qualified plans $ (908 ) $ (1,094 ) $ (373 ) $ (430 ) $ (557 ) $ (651 ) $ (126 ) $ (158 ) Nonqualified plans (729 ) (712 ) — — — — — — Net amount recognized on the balance sheet $ (1,637 ) $ (1,806 ) $ (373 ) $ (430 ) $ (557 ) $ (651 ) $ (126 ) $ (158 ) Amounts recognized in Accumulated other comprehensive income (loss) Qualified plans Net transition obligation $ — $ — $ (1 ) $ (1 ) $ — $ — $ — $ — Prior service benefit — — 29 5 — — 98 125 Net actuarial gain (loss) (6,612 ) (6,107 ) (1,302 ) (1,613 ) 106 3 (399 ) (547 ) Qualified plans $ (6,612 ) $ (6,107 ) $ (1,274 ) $ (1,609 ) $ 106 $ 3 $ (301 ) $ (422 ) Nonqualified plans (296 ) (266 ) — — — — — — Net amount recognized in equity (pretax) $ (6,908 ) $ (6,373 ) $ (1,274 ) $ (1,609 ) $ 106 $ 3 $ (301 ) $ (422 ) Accumulated benefit obligation Qualified plans $ 13,268 $ 13,226 $ 6,090 $ 6,049 $ 686 $ 817 $ 1,141 $ 1,291 Nonqualified plans 726 706 — — — — — — Accumulated benefit obligation at year end $ 13,994 $ 13,932 $ 6,090 $ 6,049 $ 686 $ 817 $ 1,141 $ 1,291 (1) The U.S. qualified pension plan is fully funded under specified Employee Retirement Income Security Act (ERISA) funding rules as of January 1, 2017 and no minimum required funding is expected for 2017. (2) The nonqualified plans of the Company are unfunded. The following table shows the change in Accumulated other comprehensive income (loss) related to the Company’s pension, postretirement and post employment plans: In millions of dollars 2016 2015 2014 Beginning of year balance, net of tax (1)(2) $ (5,116 ) $ (5,159 ) $ (3,989 ) Actuarial assumptions changes and plan experience (854 ) 898 (3,404 ) Net asset gain (loss) due to difference between actual and expected returns 400 (1,457 ) 833 Net amortizations 232 236 202 Prior service (cost) credit 28 (6 ) 13 Curtailment/settlement gain (3) 17 57 67 Foreign exchange impact and other 99 291 459 Change in deferred taxes, net 30 24 660 Change, net of tax $ (48 ) $ 43 $ (1,170 ) End of year balance, net of tax (1)(2) $ (5,164 ) $ (5,116 ) $ (5,159 ) (1) See Note 19 to the Consolidated Financial Statements for further discussion of net Accumulated other comprehensive income (loss) balance. (2) Includes net-of-tax amounts for certain profit sharing plans outside the U.S. (3) Curtailment and settlement gains relate to repositioning and divestiture activities. At December 31, 2016 and 2015, the aggregate projected benefit obligation (PBO), the aggregate accumulated benefit obligation (ABO), and the aggregate fair value of plan assets are presented for all defined benefit pension plans with a PBO in excess of plan assets and for all defined benefit pension plans with an ABO in excess of plan assets as follows: PBO exceeds fair value of plan assets ABO exceeds fair value of plan assets U.S. plans (1) Non-U.S. plans U.S. plans (1) Non-U.S. plans In millions of dollars 2016 2015 2016 2015 2016 2015 2016 2015 Projected benefit obligation $ 14,000 $ 13,943 $ 2,484 $ 3,918 $ 14,000 $ 13,943 $ 2,282 $ 2,369 Accumulated benefit obligation 13,994 13,932 2,168 3,488 13,994 13,932 2,012 2,047 Fair value of plan assets 12,363 12,137 1,399 2,762 12,363 12,137 1,224 1,243 (1) At December 31, 2016 and 2015, for both the U.S. qualified plan and nonqualified plans, the aggregate PBO and the aggregate ABO exceeded plan assets. Plan Assumptions The Company utilizes a number of assumptions to determine plan obligations and expenses. Changes in one or a combination of these assumptions will have an impact on the Company’s pension and postretirement PBO, funded status and (benefit) expense. Changes in the plans’ funded status resulting from changes in the PBO and fair value of plan assets will have a corresponding impact on Accumulated other comprehensive income (loss) . The actuarial assumptions at the respective years ended December 31 in the table below are used to measure the year-end PBO and the net periodic (benefit) expense for the subsequent year (period). Since Citi’s Significant Plans are measured on a quarterly basis, the year-end rates for those plans are used to calculate the net periodic (benefit) expense for the subsequent year’s first quarter. As a result of the quarterly measurement process, the net periodic (benefit) expense for the Significant Plans is calculated at each respective quarter end based on the preceding quarter-end rates (as shown below for the U.S. and non-U.S. pension and postretirement plans). The actuarial assumptions for All Other Plans are measured annually. Certain assumptions used in determining pension and postretirement benefit obligations and net benefit expense for the Company’s plans are shown in the following table: At year end 2016 2015 Discount rate U.S. plans Qualified pension 4.10% 4.40% Nonqualified pension 4.00 4.35 Postretirement 3.90 4.20 Non-U.S. pension plans Range 0.25 to 72.50 0.25 to 42.00 Weighted average 4.40 4.76 Non-U.S. postretirement plans Range 1.75 to 11.05 2.00 to 13.20 Weighted average 8.27 7.90 Future compensation increase rate (1) Non-U.S. pension plans Range 1.25 to 70.00 1.00 to 40.00 Weighted average 3.21 3.24 Expected return on assets U.S. plans 6.80 7.00 Non-U.S. pension plans Range 1.00 to 11.50 1.60 to 11.50 Weighted average 4.55 4.95 Non-U.S. postretirement plans Range 8.00 to 10.30 8.00 to 10.70 Weighted average 8.02 8.01 (1) Not material for U.S. plans During the year 2016 2015 2014 Discount rate U.S. plans Qualified pension 4.40%/3.95%/ 3.65%/3.55% 4.00%/3.85%/ 4.45%/4.35% 4.75%/4.55%/ 4.25%/4.25% Nonqualified pension 4.35/3.90/ 3.55/3.45 3.90/3.70/ 4.30/4.25 4.75 Postretirement 4.20/3.75/ 3.40/3.30 3.80/3.65/ 4.20/4.10 4.35/4.15/ 3.95/4.00 Non-U.S. pension plans (1) Range 0.25 to 42.00 1.00 to 32.50 1.60 to 29.25 Weighted average 4.76 4.74 5.60 Non-U.S. postretirement plans (1) Range 2.00 to 13.20 2.25 to 12.00 3.50 to 11.90 Weighted average 7.90 7.50 8.65 Future compensation increase rate (2) Non-U.S. pension plans (1) Range 1.00 to 40.00 0.75 to 30.00 1.00 to 26.00 Weighted average 3.24 3.27 3.40 Expected return on assets U.S. plans 7.00 7.00 7.00 Non-U.S. pension plans (1) Range 1.60 to 11.50 1.30 to 11.50 1.20 to 11.50 Weighted average 4.95 5.08 5.68 Non-U.S. postretirement plans (1) Range 8.00 to 10.70 8.50 to 10.40 8.50 to 8.90 Weighted average 8.01 8.51 8.50 (1) Reflects rates utilized to determine the first quarter expense for Significant non-U.S. pension and postretirement plans. (2) Not material for U.S. plans Discount Rate The discount rates for the U.S. pension and postretirement plans were selected by reference to a Citigroup-specific analysis using each plan’s specific cash flows and compared with high-quality corporate bond indices for reasonableness. The discount rates for the non-U.S. pension and postretirement plans are selected by reference to high-quality corporate bond rates in countries that have developed corporate bond markets. However, where developed corporate bond markets do not exist, the discount rates are selected by reference to local government bond rates with a premium added to reflect the additional risk for corporate bonds in certain countries. Effective December 31, 2016, the established rounding convention was to the nearest 5 basis points for the top five non-U.S. countries, 10 basis points for Japan, and 25 basis points for all other countries. Expected Rate of Return The Company determines its assumptions for the expected rate of return on plan assets for its U.S. pension and postretirement plans using a “building block” approach, which focuses on ranges of anticipated rates of return for each asset class. A weighted average range of nominal rates is then determined based on target allocations to each asset class. Market performance over a number of earlier years is evaluated covering a wide range of economic conditions to determine whether there are sound reasons for projecting any past trends. The Company considers the expected rate of return to be a long-term assessment of return expectations and does not anticipate changing this assumption unless there are significant changes in investment strategy or economic conditions. This contrasts with the selection of the discount rate and certain other assumptions, which are reconsidered annually (or quarterly for the Significant Plans) in accordance with GAAP. The expected rate of return for the U.S. pension and postretirement plans was 6.80% at December 31, 2016, and was 7.00% at December 31, 2015 and 2014. The expected return on assets reflects the expected annual appreciation of the plan assets and reduces the Company’s annual pension expense. The expected return on assets is deducted from the sum of service cost, interest cost and other components of pension expense to arrive at the net pension (benefit) expense. Net pension (benefit) expense for the U.S. pension plans for 2016, 2015 and 2014 reflects deductions of $886 million , $893 million and $878 million of expected returns, respectively. The following table shows the expected rates of return used in determining the Company’s pension expense compared to the actual rate of return on plan assets during 2016, 2015 and 2014 for the U.S. pension and postretirement plans: 2016 2015 2014 Expected rate of return 7.00 % 7.00 % 7.00 % Actual rate of return (1) 4.90 (1.70 ) 7.80 (1) Actual rates of return are presented net of fees. For the non-U.S. pension plans, pension expense for 2016 was reduced by the expected return of $287 million , compared with the actual return of $967 million . Pension expense for 2015 and 2014 was reduced by expected returns of $323 million and $384 million , respectively. Mortality Tables At December 31, 2016, the Company maintained the Retirement Plan 2014 (RP-2014) mortality table and adopted the Mortality Projection 2016 (MP-2016) projection table for the U.S. plans. U.S. plans 2016 (2) 2015 (3) Mortality (1) Pension RP-2014/MP-2016 RP-2014/MP-2015 Postretirement RP-2014/MP-2016 RP-2014/MP-2015 (1) The RP-2014 table is the white-collar RP-2014 table, with a 4% increase in rates to reflect the lower life expectancy of Citi plan participants. (2) The MP-2016 projection scale is projected from 2011, with convergence to 0.75% ultimate rate of annual improvement by 2032. (3) The MP-2015 projection scale is projected from 2011, with convergence to 0 .5% ultimate rate of annual improvement by 2029. Sensitivities of Certain Key Assumptions The following tables summarize the effect on pension expense of a one-percentage-point change in the discount rate: One-percentage-point increase In millions of dollars 2016 2015 2014 U.S. plans $ 31 $ 26 $ 28 Non-U.S. plans (33 ) (32 ) (39 ) One-percentage-point decrease In millions of dollars 2016 2015 2014 U.S. plans $ (47 ) $ (44 ) $ (45 ) Non-U.S. plans 37 44 56 Since the U.S. qualified pension plan was frozen, most of the prospective service cost has been eliminated and the gain/loss amortization period was changed to the life expectancy for inactive participants. As a result, pension expense for the U.S. qualified pension plan is driven more by interest costs than service costs, and an increase in the discount rate would increase pension expense, while a decrease in the discount rate would decrease pension expense. The following tables summarize the effect on pension expense of a one-percentage-point change in the expected rates of return: One-percentage-point increase In millions of dollars 2016 2015 2014 U.S. plans $ (127 ) $ (128 ) $ (129 ) Non-U.S. plans (61 ) (63 ) (67 ) One-percentage-point decrease In millions of dollars 2016 2015 2014 U.S. plans $ 127 $ 128 $ 129 Non-U.S. plans 61 63 67 Health Care Cost Trend Rate Assumed health care cost trend rates were as follows: 2016 2015 Health care cost increase rate for U.S. plans Following year 6.50% 7.00% Ultimate rate to which cost increase is assumed to decline 5.00 5.00 Year in which the ultimate rate is reached (1) 2023 2020 (1) Weighted average for plans with different following year and ultimate rates. 2016 2015 Health care cost increase rate for Non-U.S. plans (weighted average) Following year 6.86% 6.87% Ultimate rate to which cost increase is assumed to decline 6.85 6.36 Range of years in which the ultimate rate is reached 2017–2029 2016–2029 A one-percentage-point change in assumed health care cost trend rates would have the following effects: One-percentage- point increase One- percentage- point decrease In millions of dollars 2016 2015 2016 2015 U.S. plans Effect on benefits earned and interest cost for postretirement plans $ 1 $ 2 $ (1 ) $ (2 ) Effect on accumulated postretirement benefit obligation for postretirement plans 30 45 (26 ) (38 ) One-percentage- point increase One- percentage- point decrease In millions of dollars 2016 2015 2016 2015 Non-U.S. plans Effect on benefits earned and interest cost for postretirement plans $ 12 $ 15 $ (10 ) $ (12 ) Effect on accumulated postretirement benefit obligation for postretirement plans 144 156 (118 ) (128 ) Plan Assets Citigroup’s pension and postretirement plans’ asset allocations for the U.S. plans and the target allocations by asset category based on asset fair values, are as follows: Target asset allocation U.S. pension assets at December 31, U.S. postretirement assets at December 31, Asset category (1) 2017 2016 2015 2016 2015 Equity securities (2) 0–30% 18 % 19 % 18 % 19 % Debt securities 20–72 47 46 47 46 Real estate 0–10 5 4 5 4 Private equity 0–12 4 6 4 6 Other investments 12–29 26 25 26 25 Total 100 % 100 % 100 % 100 % (1) Asset allocations for the U.S. plans are set by investment strategy, not by investment product. For example, private equities with an underlying investment in real estate are classified in the real estate asset category, not private equity. (2) Equity securities in the U.S. pension and postretirement plans do not include any Citigroup common stock at the end of 2016 and 2015. Third-party investment managers and advisers provide their services to Citigroup’s U.S. pension and postretirement plans. Assets are rebalanced as the Company’s Pension Plan Investment Committee deems appropriate. Citigroup’s investment strategy, with respect to its assets, is to maintain a globally diversified investment portfolio across several asset classes that, when combined with Citigroup’s contributions to the plans, will maintain the plans’ ability to meet all required benefit obligations. Citigroup’s pension and postretirement plans’ weighted-average asset allocations for the non-U.S. plans and the actual ranges, and the weighted-average target allocations by asset category based on asset fair values, are as follows: Non-U.S. pension plans Target asset allocation Actual range at December 31, Weighted-average at December 31, Asset category (1) 2017 2016 2015 2016 2015 Equity securities 0–63% 0 – 69% 0–68% 14 % 16 % Debt securities 0–100 0 – 100 0–100 79 77 Real estate 0–18 0 – 18 0–18 1 1 Other investments 0–100 0 – 100 0–100 6 6 Total 100 % 100 % (1) Similar to the U.S. plans, asset allocations for certain non-U.S. plans are set by investment strategy, not by investment product. Non-U.S. postretirement plans Target asset allocation Actual range at December 31, Weighted-average at December 31, Asset category (1) 2017 2016 2015 2016 2015 Equity securities 0–39% 0–38% 0–41% 38 % 41 % Debt securities 57–100 57–100 56–100 58 56 Other investments 0–3 0–4 0–3 4 3 Total 100 % 100 % (1) Similar to the U.S. plans, asset allocations for certain non-U.S. plans are set by investment strategy, not by investment product. Fair Value Disclosure For information on fair value measurements, including descriptions of Levels 1, 2 and 3 of the fair value hierarchy and the valuation methodology utilized by the Company, see Note 1 and Note 25 to the Consolidated Financial Statements. ASU 2015-07 removed the requirement to categorize within the fair value hierarchy investments for which fair value is measured using the NAV per share practical expedient. Certain investments may transfer between the fair value hierarchy classifications during the year due to changes in valuation methodology and pricing sources. There were no significant transfers of investments between Level 1 and Level 2 during 2016 and 2015. Plan assets by detailed asset categories and the fair value hierarchy are as follows: U.S. pension and postretirement benefit plans (1) In millions of dollars Fair value measurement at December 31, 2016 Asset categories Level 1 Level 2 Level 3 Total U.S. equities $ 639 $ — $ — $ 639 Non-U.S. equities 773 — — 773 Mutual funds 216 — — 216 Commingled funds — 866 — 866 Debt securities 1,297 2,845 — 4,142 Annuity contracts — — 3 3 Derivatives 8 543 — 551 Other investments — — 2 2 Total investments $ 2,933 $ 4,254 $ 5 $ 7,192 Cash and short-term investments $ 19 $ 1,239 $ — $ 1,258 Other investment liabilities (9 ) (553 ) — (562 ) Net investments at fair value $ 2,943 $ 4,940 $ 5 $ 7,888 Other investment receivables redeemed at NAV $ 100 Securities valued at NAV 4,504 Total net assets $ 12,492 (1) The investments of the U.S. pension and postretirement plans are commingled in one trust. At December 31, 2016, the allocable interests of the U.S. pension and postretirement plans were 99.0% and 1.0% , respectively. U.S. pension and postretirement benefit plans (1) In millions of dollars Fair value measurement at December 31, 2015 Asset categories Level 1 Level 2 Level 3 Total U.S. equities $ 694 $ — $ — $ 694 Non-U.S. equities 816 — — 816 Mutual funds 223 — — 223 Commingled funds — 915 — 915 Debt securities 1,172 2,761 — 3,933 Annuity contracts — — 27 27 Derivatives 6 521 — 527 Other investments — — 147 147 Total investments $ 2,911 $ 4,197 $ 174 $ 7,282 Cash and short-term investments $ 138 $ 1,064 $ — $ 1,202 Other investment liabilities (10 ) (515 ) — (525 ) Net investments at fair value $ 3,039 $ 4,746 $ 174 $ 7,959 Other investment receivables redeemed at NAV $ 18 Securities valued at NAV 4,326 Total net assets $ 12,303 (1) The investments of the U.S. pension and postretirement plans are commingled in one trust. At December 31, 2015, the allocable interests of the U.S. pension and postretirement plans were 98.6% and 1.4% , respectively. Non-U.S. pension and postretirement benefit plans In millions of dollars Fair value measurement at December 31, 2016 Asset categories Level 1 Level 2 Level 3 Total U.S. equities $ 4 $ 11 $ — $ 15 Non-U.S. equities 87 174 1 262 Mutual funds 2,345 406 — 2,751 Commingled funds 22 — — 22 Debt securities 3,406 1,206 7 4,619 Real estate — 3 1 4 Annuity contracts — 1 36 37 Derivatives — 43 — 43 Other investments 1 — 159 160 Total investments $ 5,865 $ 1,844 $ 204 $ 7,913 Cash and short-term investments $ 116 $ 2 $ — $ 118 Other investment liabilities (1 ) (960 ) — (961 ) Net investments at fair value $ 5,980 $ 886 $ 204 $ 7,070 Securities valued at NAV $ 92 Total net assets $ 7,162 Non-U.S. pension and postretirement benefit plans In millions of dollars Fair value measurement at December 31, 2015 Asset categories Level 1 Level 2 Level 3 Total U.S. equities $ 5 $ 11 $ — $ 16 Non-U.S. equities 74 222 47 343 Mutual funds 2,935 — — 2,935 Commingled funds 26 — — 26 Debt securities 2,995 1,215 5 4,215 Real estate — 3 1 4 Annuity contracts — 1 41 42 Other investments 1 — 163 164 Total investments $ 6,036 $ 1,452 $ 257 $ 7,745 Cash and short-term investments $ 73 $ 2 $ — $ 75 Other investment liabilities — (690 ) — (690 ) Net investments at fair value $ 6,109 $ 764 $ 257 $ 7,130 Securities valued at NAV $ 107 Total net assets $ 7,237 Level 3 Rollforward The reconciliations of the beginning and ending balances during the year for Level 3 assets are as follows: In millions of dollars U.S. pension and postretirement benefit plans Asset categories Beginning Level 3 fair value at Dec. 31, 2015 Realized gains (losses) Unrealized gains (losses) Purchases, sales, and issuances Transfers in and/or out of Level 3 Ending Level 3 fair value at Dec. 31, 2016 Annuity contracts $ 27 $ — $ (3 ) $ (21 ) $ — $ 3 Other investments 147 8 (10 ) (143 ) — 2 U.S. equities — (2 ) 2 — — — Total investments $ 174 $ 6 $ (11 ) $ (164 ) $ — $ 5 In millions of dollars U.S. pension and postretirement benefit plans Asset categories Beginning Level 3 fair value at Dec. 31, 2014 (1) Realized gains (losses) Unrealized gains (losses) Purchases, sales, and issuances Transfers in and/or out of Level 3 Ending Level 3 fair value at Dec. 31, 2015 Annuity contracts $ 59 $ — $ (4 ) $ (28 ) $ — $ 27 Other investments 161 (1 ) (9 ) (4 ) — 147 Total investments $ 220 $ (1 ) $ (13 ) $ (32 ) $ — $ 174 (1) Beginning balance was adjusted to exclude $2,496 million of investments valued at NAV. In millions of dollars Non-U.S. pension and postretirement benefit plans Asset categories Beginning Level 3 fair value at Dec. 31, 2015 Unrealized gains (losses) Purchases, sales, and issuances Transfers in and/or out of Level 3 Ending Level 3 fair value at Dec. 31, 2016 Non-U.S. equities $ 47 $ (3 ) $ (2 ) $ (41 ) $ 1 Debt securities 5 — 2 — 7 Real estate 1 — — — 1 Annuity contracts 41 (4 ) (1 ) — 36 Other investments 163 4 (8 ) — 159 Total investments $ 257 $ (3 ) $ (9 ) $ (41 ) $ 204 In millions of dollars Non-U.S. pension and postretirement benefit plans Asset categories Beginning Level 3 fair value at Dec. 31, 2014 (1) Unrealized gains (losses) Purchases, sales, and issuances Transfers in and/or out of Level 3 Ending Level 3 fair value at Dec. 31, 2015 Non-U.S. equities $ 48 $ (1 ) $ — $ — $ 47 Debt securities 6 (1 ) — — 5 Real estate — — — 1 1 Annuity contracts 32 2 4 3 41 Other investments 165 (2 ) 2 (2 ) 163 Total investments $ 251 $ (2 ) $ 6 $ 2 $ 257 (1) Beginning balance was adjusted to exclude $5 million of investments valued at NAV. Investment Strategy The Company’s global pension and postretirement funds’ investment strategy is to invest in a prudent manner for the exclusive purpose of providing benefits to participants. The investment strategies are targeted to produce a total return that, when combined with the Company’s contributions to the funds, will maintain the funds’ ability to meet all required benefit obligations. Risk is controlled through diversification of asset types and investments in domestic and international equities, fixed-income securities and cash and short-term investments. The target asset allocation in most locations outside the U.S. is primarily in equity and debt securities. These allocations may vary by geographic region and country depending on the nature of applicable obligations and various other regional considerations. The wide variation in the actual range of plan asset allocations for the funded non-U.S. plans is a result of differing local statutory requirements and economic conditions. For example, in certain countries local law requires that all pension plan assets must be invested in fixed-income investments, government funds, or local-country securities. Significant Concentrations of Risk in Plan Assets The assets of the Company’s pension plans are diversified to limit the impact of any individual investment. The U.S. qualified pension plan is diversified across multiple asset classes, with publicly traded fixed income, hedge funds, publicly traded equity, and private equity representing the most significant asset allocations. Investments in these four asset classes are further diversified across funds, managers, strategies, vintages, sectors and geographies, depending on the specific characteristics of each asset class. The pension assets for the Company’s non-U.S. Significant Plans are primarily invested in publicly traded fixed income and publicly traded equity securities. Oversight and Risk Management Practices The framework for the Company’s pension oversight process includes monitoring of retirement plans by plan fiduciaries and/or management at the global, regional or country level, as appropriate. Independent Risk Management contributes to the risk oversight and monitoring for the Company’s U.S. qualified pension plan and non-U.S. Significant Pension Plans. Although the specific components of the oversight process are tailored to the requirements of each region, country and plan, the following elements are common to the Company’s monitoring and risk management process: • periodic asset/liability management studies and strategic asset allocation reviews; • periodic monitoring of funding levels and funding ratios; • periodic monitoring of compliance with asset allocation guidelines; • periodic monitoring of asset class and/or investment manager performance against benchmarks; and • periodic risk capital analysis and stress testing. Estimated Future Benefit Payments The Company expects to pay the following estimated benefit payments in future years: Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans 2017 $ 893 $ 357 $ 62 $ 57 2018 798 337 60 61 2019 810 359 58 66 2020 838 388 56 71 2021 857 404 55 76 2022–2026 4,455 2,352 247 475 Prescription Drugs In December 2003, the Medicare Prescription Drug Improvement and Modernization Ac

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Details of the Company’s income tax provision are presented below: Income Tax Provision In millions of dollars 2016 2015 2014 Current Federal $ 1,016 $ 861 $ 181 Foreign 3,585 3,397 3,281 State 384 388 388 Total current income taxes $ 4,985 $ 4,646 $ 3,850 Deferred Federal $ 1,280 $ 3,019 $ 2,510 Foreign 53 (4 ) 361 State 126 (221 ) 476 Total deferred income taxes $ 1,459 $ 2,794 $ 3,347 Provision for income tax on continuing operations before non-controlling interests (1) $ 6,444 $ 7,440 $ 7,197 Provision (benefit) for income taxes on discontinued operations (22 ) (29 ) 12 Income tax expense (benefit) reported in stockholders’ equity related to: FX translation (402 ) (906 ) 65 Investment securities 59 (498 ) 1,007 Employee stock plans 13 (35 ) (87 ) Cash flow hedges 27 176 207 Benefit plans (30 ) (24 ) (660 ) FVO DVA (201 ) — — Retained earnings (2) — — (353 ) Income taxes before non-controlling interests $ 5,888 $ 6,124 $ 7,388 (1) Includes the effect of securities transactions and other-than-temporary-impairment losses resulting in a provision (benefit) of $332 million and $(217) million in 2016, $239 million and $(93) million in 2015 and $200 million and $(148) million in 2014, respectively. (2) See “Consolidated Statement of Changes in Stockholders’ Equity” above. Tax Rate The reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate applicable to income from continuing operations (before non-controlling interests and the cumulative effect of accounting changes) for each of the periods indicated is as follows: 2016 2015 2014 Federal statutory rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal benefit 1.8 1.7 3.4 Foreign income tax rate differential (3.6 ) (4.6 ) (0.3 ) Audit settlements (1) (0.6 ) (1.7 ) (2.4 ) Effect of tax law changes (2) — 0.4 1.2 Nondeductible legal and related expenses — 0.3 18.3 Basis difference in affiliates (0.1 ) — (2.5 ) Tax advantaged investments (2.4 ) (1.8 ) (3.6 ) Other, net (0.1 ) 0.7 (0.1 ) Effective income tax rate 30.0 % 30.0 % 49.0 % (1) For 2016, primarily relates to the conclusion of an IRS audit for 2012–2013. For 2015, primarily relates to the conclusion of a New York City tax audit for 2009–2011. For 2014, relates to the conclusion of the audit of various issues in the Company’s 2009–2011 U.S. federal tax audit and the conclusion of a New York State tax audit for 2006–2008. (2) For 2015, includes the results of tax reforms enacted in New York City and several states, which resulted in a DTA charge of approximately $101 million . For 2014, includes the results of tax reforms enacted in New York State and South Dakota, which resulted in a DTA charge of approximately $210 million . As set forth in the table above, Citi’s effective tax rate for 2016 was 30.0% , the same as the effective tax rate in 2015. Deferred Income Taxes Deferred income taxes at December 31 related to the following: In millions of dollars 2016 2015 Deferred tax assets Credit loss deduction $ 5,146 $ 6,058 Deferred compensation and employee benefits 3,798 4,110 Repositioning and settlement reserves 1,033 1,429 Unremitted foreign earnings 9,311 8,403 Investment and loan basis differences 4,829 3,248 Cash flow hedges 327 359 Tax credit and net operating loss carry-forwards 20,793 23,053 Fixed assets and leases 1,739 1,356 Other deferred tax assets 2,714 3,176 Gross deferred tax assets $ 49,690 $ 51,192 Valuation allowance — — Deferred tax assets after valuation allowance $ 49,690 $ 51,192 Deferred tax liabilities Deferred policy acquisition costs and value of insurance in force $ (5 ) $ (327 ) Intangibles (1,711 ) (1,146 ) Debt issuances (641 ) (850 ) Other deferred tax liabilities (665 ) (1,020 ) Gross deferred tax liabilities $ (3,022 ) $ (3,343 ) Net deferred tax assets $ 46,668 $ 47,849 Unrecognized Tax Benefits The following is a rollforward of the Company’s unrecognized tax benefits. In millions of dollars 2016 2015 2014 Total unrecognized tax benefits at January 1 $ 1,235 $ 1,060 $ 1,574 Net amount of increases for current year’s tax positions 34 32 135 Gross amount of increases for prior years’ tax positions 273 311 175 Gross amount of decreases for prior years’ tax positions (225 ) (61 ) (772 ) Amounts of decreases relating to settlements (174 ) (45 ) (28 ) Reductions due to lapse of statutes of limitation (21 ) (22 ) (30 ) Foreign exchange, acquisitions and dispositions (30 ) (40 ) 6 Total unrecognized tax benefits at December 31 $ 1,092 $ 1,235 $ 1,060 The total amounts of unrecognized tax benefits at December 31, 2016, 2015 and 2014 that, if recognized, would affect Citi’s tax expense, are $0.8 billion , $0.9 billion and $0.8 billion , respectively. The remaining uncertain tax positions have offsetting amounts in other jurisdictions or are temporary differences. Interest and penalties (not included in “unrecognized tax benefits” above) are a component of the Provision for income taxes . 2016 2015 2014 In millions of dollars Pretax Net of tax Pretax Net of tax Pretax Net of tax Total interest and penalties in the Consolidated Balance Sheet at January 1 $ 233 $ 146 $ 269 $ 169 $ 277 $ 173 Total interest and penalties in the Consolidated Statement of Income 105 68 (29 ) (18 ) (1 ) (1 ) Total interest and penalties in the Consolidated Balance Sheet at December 31 (1) 260 164 233 146 269 169 (1) Includes $3 million , $3 million , and $2 million for foreign penalties in 2016, 2015 and 2014, respectively. Also includes $3 million for state penalties in 2016, 2015 and 2014. As of December 31, 2016, Citi is under audit by the Internal Revenue Service and other major taxing jurisdictions around the world. It is thus reasonably possible that significant changes in the gross balance of unrecognized tax benefits may occur within the next 12 months, although Citi does not expect such audits to result in amounts that would cause a significant change to its effective tax rate, other than as discussed below. Citi has concluded certain state and local tax audits. The gross uncertain tax positions at December 31, 2016 relating to such audits are $78 million . The tax benefit to continuing operations is expected to be $51 million in the first quarter of 2017. The following are the major tax jurisdictions in which the Company and its affiliates operate and the earliest tax year subject to examination: Jurisdiction Tax year United States 2014 Mexico 2009 New York State and City 2006 United Kingdom 2014 India 2013 Singapore 2011 Hong Kong 2010 Ireland 2012 Foreign Earnings Foreign pretax earnings approximated $11.6 billion in 2016, $11.3 billion in 2015 and $10.1 billion in 2014. As a U.S. corporation, Citigroup and its U.S. subsidiaries are currently subject to U.S. taxation on all foreign pretax earnings of a foreign branch. Pretax earnings of a foreign subsidiary or affiliate are subject to U.S. taxation when effectively repatriated. The Company provides income taxes on the undistributed earnings of non-U.S. subsidiaries except to the extent that such earnings are indefinitely reinvested outside the United States. At December 31, 2016, $47.0 billion of accumulated undistributed earnings of non-U.S. subsidiaries was indefinitely invested. At the existing U.S. federal income tax rate, additional taxes (net of U.S. foreign tax credits) of $13.1 billion would have to be provided if such earnings were remitted currently. The current year’s effect on the income tax expense from continuing operations is included in the “Foreign income tax rate differential” line in the reconciliation of the federal statutory rate to the Company’s effective income tax rate in the table above. Income taxes are not provided for the Company’s “savings bank base year bad debt reserves” that arose before 1988, because under current U.S. tax rules, such taxes will become payable only to the extent such amounts are distributed in excess of limits prescribed by federal law. At December 31, 2016, the amount of the base year reserves totaled approximately $358 million (subject to a tax of $125 million ). Deferred Tax Assets As of December 31, 2016 and 2015, Citi had no valuation allowance on its DTAs. The following table summarizes Citi’s DTAs. In billions of dollars Jurisdiction/component DTAs balance December 31, 2016 DTAs balance December 31, 2015 U.S. federal (1) Net operating losses (NOLs) (2) $ 3.5 $ 3.4 Foreign tax credits (FTCs) (3) 14.2 15.9 General business credits (GBCs) 0.9 1.3 Future tax deductions and credits 21.9 20.7 Total U.S. federal $ 40.5 $ 41.3 State and local New York NOLs $ 2.2 $ 2.4 Other state NOLs 0.2 0.3 Future tax deductions 1.7 1.2 Total state and local $ 4.1 $ 3.9 Foreign APB 23 subsidiary NOLs $ 0.1 $ 0.2 Non-APB 23 subsidiary NOLs 0.4 0.4 Future tax deductions 1.6 2.0 Total foreign $ 2.1 $ 2.6 Total $ 46.7 $ 47.8 (1) Included in the net U.S. federal DTAs of $40.5 billion as of December 31, 2016 were deferred tax liabilities of $2 billion that will reverse in the relevant carry-forward period and may be used to support the DTAs. (2) 2016 consists of non-consolidated tax return NOL carry-forwards that are eventually expected to be utilized in Citigroup’s consolidated tax return. 2015 includes $0.5 billion of non-consolidated NOL carry-forwards that were used in 2016 separately from Citigroup’s consolidated tax return, and $2.9 billion of non-consolidated tax return NOL carry-forwards that are eventually expected to be utilized in Citigroup’s consolidated tax return. (3) Includes $1.9 billion and $1.7 billion for 2016 and 2015, respectively, of non-consolidated tax return FTC carry-forwards that are eventually expected to be utilized in Citigroup’s consolidated tax return. The following table summarizes the amounts of tax carry-forwards and their expiration dates: In billions of dollars Year of expiration December 31, 2016 December 31, 2015 U.S. tax return foreign tax credit carry-forwards 2018 $ 2.7 $ 4.8 2019 1.3 1.2 2020 3.1 3.1 2021 1.9 1.7 2022 3.3 3.4 2023 (1) 0.5 0.4 2025 (1) 1.4 1.3 Total U.S. tax return foreign tax credit carry-forwards $ 14.2 $ 15.9 U.S. tax return general business credit carry-forwards 2031 $ — $ 0.2 2032 — 0.4 2033 0.3 0.3 2034 0.2 0.2 2035 0.2 0.2 2036 0.2 — Total U.S. tax return general business credit carry-forwards $ 0.9 $ 1.3 U.S. subsidiary separate federal NOL carry-forwards 2027 $ 0.2 $ 0.2 2028 0.1 0.1 2030 0.3 0.3 2031 — 1.5 2033 1.7 1.7 2034 2.3 2.3 2035 3.2 3.6 2036 2.2 — Total U.S. subsidiary separate federal NOL carry-forwards (2) $ 10.0 $ 9.7 New York State NOL carry-forwards (2) 2034 $ 13.0 $ 14.6 New York City NOL carry-forwards (2) 2034 $ 12.2 $ 13.3 APB 23 subsidiary NOL carry-forwards Various $ 0.1 $ 0.2 (1) The $1.9 billion in FTC carry-forwards that expire in 2023 and 2025 are in a non-consolidated tax return entity but are eventually expected to be utilized in Citigroup’s consolidated tax return. (2) Pretax. While Citi’s net total DTAs decreased year-over-year, the time remaining for utilization has shortened, given the passage of time, particularly with respect to the foreign tax credit (FTC) component of the DTAs. Although realization is not assured, Citi believes that the realization of the recognized net DTAs of $46.7 billion at December 31, 2016 is more-likely-than-not based upon expectations as to future taxable income in the jurisdictions in which the DTAs arise and available tax planning strategies (as defined in ASC 740, Income Taxes ) that would be implemented, if necessary, to prevent a carry-forward from expiring. Citi has concluded that it has the necessary positive evidence to support the full realization of its DTAs. Specifically, Citi forecasts sufficient U.S. taxable income in the carry-forward periods, exclusive of ASC 740 tax planning strategies. Citi’s forecasted taxable income, which will continue to be subject to overall market and global economic conditions, incorporates geographic business forecasts and taxable income adjustments to those forecasts (e.g., U.S. tax-exempt income, loan loss reserves deductible for U.S. tax reporting in subsequent years), and actions intended to optimize its U.S. taxable earnings. In general, Citi would need to generate approximately $57 billion of U.S. taxable income during the FTC carry-forward periods to prevent this most time-sensitive component of Citi’s FTCs from expiring. In addition to its forecasted U.S. taxable income, Citi has sufficient tax planning strategies available to it under ASC 740 that would be implemented, if necessary, to prevent a carry-forward from expiring. These strategies include repatriating low-taxed foreign source earnings for which an assertion that the earnings have been indefinitely reinvested has not been made, accelerating U.S. taxable income into, or deferring U.S. tax deductions out of, the latter years of the carry-forward period (e.g., selling appreciated assets, electing straight-line depreciation), accelerating deductible temporary differences outside the U.S., and selling certain assets that produce tax-exempt income, while purchasing assets that produce fully taxable income. In addition, the sale or restructuring of certain businesses can produce significant U.S. taxable income within the relevant carry-forward periods. Based upon the foregoing discussion, Citi believes the U.S. federal and New York state and city NOL carry-forward period of 20 years provides enough time to fully utilize the DTAs pertaining to the existing NOL carry-forwards and any NOL that would be created by the reversal of the future net deductions that have not yet been taken on a tax return. With respect to the FTCs component of the DTAs, the carry-forward period is 10 years. Utilization of FTCs in any year is restricted to 35% of foreign source taxable income in that year. However, overall domestic losses that Citi has incurred of approximately $49 billion as of December 31, 2016 are allowed to be reclassified as foreign source income to the extent of 50% of domestic source income produced in subsequent years. Such resulting foreign source income would cover the FTCs being carried forward. As noted in the table above, Citi’s FTC carry-forwards were $14.2 billion as of December 31, 2016, compared to $15.9 billion as of December 31, 2015. This decrease represented $1.7 billion of the $1.2 billion decrease in Citi’s overall DTAs during 2016, partially offset by an increase in AOCI related DTAs. Citi believes that it will generate sufficient U.S. taxable income within the 10 -year carry-forward period to be able to fully utilize the FTCs, in addition to any FTCs produced in the tax return for such period, which must be used prior to any carry-forward utilization.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table reconciles the income and share data used in the basic and diluted earnings per share (EPS) computations: In millions, except per-share amounts 2016 2015 2014 Income from continuing operations before attribution of noncontrolling interests $ 15,033 $ 17,386 $ 7,504 Less: Noncontrolling interests from continuing operations 63 90 192 Net income from continuing operations (for EPS purposes) $ 14,970 $ 17,296 $ 7,312 Income (loss) from discontinued operations, net of taxes (58 ) (54 ) (2 ) Citigroup's net income $ 14,912 $ 17,242 $ 7,310 Less: Preferred dividends (1) 1,077 769 511 Net income available to common shareholders $ 13,835 $ 16,473 $ 6,799 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to basic EPS 195 224 111 Net income allocated to common shareholders for basic EPS $ 13,640 $ 16,249 $ 6,688 Add: Interest expense, net of tax, and dividends on convertible securities and adjustment of undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to diluted EPS — — 1 Net income allocated to common shareholders for diluted EPS $ 13,640 $ 16,249 $ 6,689 Weighted-average common shares outstanding applicable to basic EPS 2,888.1 3,004.0 3,031.6 Effect of dilutive securities (2) Options (3) 0.1 3.6 5.1 Other employee plans 0.1 0.1 0.3 Adjusted weighted-average common shares outstanding applicable to diluted EPS (4) 2,888.3 3,007.7 3,037.0 Basic earnings per share (5) Income from continuing operations $ 4.74 $ 5.43 $ 2.21 Discontinued operations (0.02 ) (0.02 ) — Net income $ 4.72 $ 5.41 $ 2.21 Diluted earnings per share (5) Income from continuing operations $ 4.74 $ 5.42 $ 2.20 Discontinued operations (0.02 ) (0.02 ) — Net income $ 4.72 $ 5.40 $ 2.20 (1) See Note 20 to the Consolidated Financial Statements for the potential future impact of preferred stock dividends. (2) Warrants issued to the U.S. Treasury as part of the Troubled Asset Relief Program (TARP) and the loss-sharing agreement (all of which were subsequently sold to the public in January 2011), with exercise prices of $178.50 and $105.83 per share for approximately 21.0 million and 25.5 million shares of Citigroup common stock, respectively. Both warrants were not included in the computation of earnings per share in 2016 , 2015 and 2014 because they were anti-dilutive. (3) During 2016 , 2015 and 2014 , weighted-average options to purchase 4.2 million , 0.9 million and 2.8 million shares of common stock, respectively, were outstanding but not included in the computation of earnings per share because the weighted-average exercise prices of $98.01 , $199.16 and $153.91 per share, respectively, were anti-dilutive. (4) Due to rounding, common shares outstanding applicable to basic EPS and the effect of dilutive securities may not sum to common shares outstanding applicable to diluted EPS. (5) Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

FEDERAL FUNDS, SECURITIES BORRO

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS	12 Months Ended
	Dec. 31, 2016
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS	FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS Federal funds sold and securities borrowed or purchased under agreements to resell , at their respective carrying values, consisted of the following: In millions of dollars 2016 2015 Federal funds sold $ — $ 25 Securities purchased under agreements to resell 131,473 119,777 Deposits paid for securities borrowed 105,340 99,873 Total (1) $ 236,813 $ 219,675 Federal funds purchased and securities loaned or sold under agreements to repurchase , at their respective carrying values, consisted of the following: In millions of dollars 2016 2015 Federal funds purchased $ 178 $ 189 Securities sold under agreements to repurchase 125,685 131,650 Deposits received for securities loaned 15,958 14,657 Total (1) $ 141,821 $ 146,496 (1) The above tables do not include securities-for-securities lending transactions of $9.3 billion and $8.8 billion at December 31, 2016 and December 31, 2015, respectively, where the Company acts as lender and receives securities that can be sold or pledged as collateral. In these transactions, the Company recognizes the securities received at fair value within Other assets and the obligation to return those securities as a liability within Brokerage payables . The resale and repurchase agreements represent collateralized financing transactions. Citi executes these transactions primarily through its broker-dealer subsidiaries to facilitate customer matched-book activity and to efficiently fund a portion of Citi’s trading inventory. Transactions executed by Citi’s bank subsidiaries primarily facilitate customer financing activity. To maintain reliable funding under a wide range of market conditions, including under periods of stress, Citi manages these activities by taking into consideration the quality of the underlying collateral, and stipulating financing tenor. Citi manages the risks in its collateralized financing transactions by conducting daily stress tests to account for changes in capacity, tenors, haircut, collateral profile and client actions. Additionally, Citi maintains counterparty diversification by establishing concentration triggers and assessing counterparty reliability and stability under stress. It is Citi’s policy to take possession of the underlying collateral, monitor its market value relative to the amounts due under the agreements and, when necessary, require prompt transfer of additional collateral in order to maintain contractual margin protection. For resale and repurchase agreements, when necessary, Citi posts additional collateral in order to maintain contractual margin protection. Collateral typically consists of government and government-agency securities, corporate and municipal bonds, equities, and mortgage-backed and other asset-backed securities. The resale and repurchase agreements are generally documented under industry standard agreements that allow the prompt close-out of all transactions (including the liquidation of securities held) and the offsetting of obligations to return cash or securities by the non-defaulting party, following a payment default or other type of default under the relevant master agreement. Events of default generally include (i) failure to deliver cash or securities as required under the transaction, (ii) failure to provide or return cash or securities as used for margining purposes, (iii) breach of representation, (iv) cross-default to another transaction entered into among the parties, or, in some cases, their affiliates, and (v) a repudiation of obligations under the agreement. The counterparty that receives the securities in these transactions is generally unrestricted in its use of the securities, with the exception of transactions executed on a tri-party basis, where the collateral is maintained by a custodian and operational limitations may restrict its use of the securities. A substantial portion of the resale and repurchase agreements is recorded at fair value, as described in Notes 24 and 25 to the Consolidated Financial Statements. The remaining portion is carried at the amount of cash initially advanced or received, plus accrued interest, as specified in the respective agreements. The securities borrowing and lending agreements also represent collateralized financing transactions similar to the resale and repurchase agreements. Collateral typically consists of government and government-agency securities and corporate debt and equity securities. Similar to the resale and repurchase agreements, securities borrowing and lending agreements are generally documented under industry standard agreements that allow the prompt close-out of all transactions (including the liquidation of securities held) and the offsetting of obligations to return cash or securities by the non-defaulting party, following a payment default or other default by the other party under the relevant master agreement. Events of default and rights to use securities under the securities borrowing and lending agreements are similar to the resale and repurchase agreements referenced above. A substantial portion of securities borrowing and lending agreements is recorded at the amount of cash advanced or received. The remaining portion is recorded at fair value as Citi elected the fair value option for certain securities borrowed and loaned portfolios, as described in Note 25 to the Consolidated Financial Statements. With respect to securities loaned, Citi receives cash collateral in an amount generally in excess of the market value of the securities loaned. Citi monitors the market value of securities borrowed and securities loaned on a daily basis and obtains or posts additional collateral in order to maintain contractual margin protection. The enforceability of offsetting rights incorporated in the master netting agreements for resale and repurchase agreements and securities borrowing and lending agreements is evidenced to the extent that a supportive legal opinion has been obtained from counsel of recognized standing that provides the requisite level of certainty regarding the enforceability of these agreements. Also, the exercise of rights by the non-defaulting party to terminate and closeout transactions on a net basis under these agreements will not be stayed or avoided under applicable law upon an event of default including bankruptcy, insolvency or similar proceeding. A legal opinion may not have been sought or obtained for certain jurisdictions where local law is silent or sufficiently ambiguous to determine the enforceability of offsetting rights or where adverse case law or conflicting regulation may cast doubt on the enforceability of such rights. In some jurisdictions and for some counterparty types, the insolvency law for a particular counterparty type may be nonexistent or unclear as overlapping regimes may exist. For example, this may be the case for certain sovereigns, municipalities, central banks and U.S. pension plans. The following tables present the gross and net resale and repurchase agreements and securities borrowing and lending agreements and the related offsetting amount permitted under ASC 210-20-45. The tables also include amounts related to financial instruments that are not permitted to be offset under ASC 210-20-45 but would be eligible for offsetting to the extent that an event of default occurred and a legal opinion supporting enforceability of the offsetting rights has been obtained. Remaining exposures continue to be secured by financial collateral, but Citi may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. As of December 31, 2016 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 176,284 $ 44,811 $ 131,473 $ 102,874 $ 28,599 Deposits paid for securities borrowed 105,340 — 105,340 16,200 89,140 Total $ 281,624 $ 44,811 $ 236,813 $ 119,074 $ 117,739 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 170,496 $ 44,811 $ 125,685 $ 63,517 $ 62,168 Deposits received for securities loaned 15,958 — 15,958 3,529 12,429 Total $ 186,454 $ 44,811 $ 141,643 $ 67,046 $ 74,597 As of December 31, 2015 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 176,167 $ 56,390 $ 119,777 $ 92,039 $ 27,738 Deposits paid for securities borrowed 99,873 — 99,873 16,619 83,254 Total $ 276,040 $ 56,390 $ 219,650 $ 108,658 $ 110,992 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 188,040 $ 56,390 $ 131,650 $ 60,641 $ 71,009 Deposits received for securities loaned 14,657 — 14,657 3,226 11,431 Total $ 202,697 $ 56,390 $ 146,307 $ 63,867 $ 82,440 (1) Includes financial instruments subject to enforceable master netting agreements that are permitted to be offset under ASC 210-20-45. (2) The total of this column for each period excludes Federal funds sold/purchased. See tables above. (3) Includes financial instruments subject to enforceable master netting agreements that are not permitted to be offset under ASC 210-20-45 but would be eligible for offsetting to the extent that an event of default has occurred and a legal opinion supporting enforceability of the offsetting right has been obtained. (4) Remaining exposures continue to be secured by financial collateral, but Citi may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by remaining contractual maturity: As of December 31, 2016 In millions of dollars Open and overnight Up to 30 days 31–90 days Greater than 90 days Total Securities sold under agreements to repurchase $ 79,740 $ 50,399 $ 19,396 $ 20,961 $ 170,496 Deposits received for securities loaned 10,813 2,169 2,044 932 15,958 Total $ 90,553 $ 52,568 $ 21,440 $ 21,893 $ 186,454 As of December 31, 2015 In millions of dollars Open and overnight Up to 30 days 31–90 days Greater than 90 days Total Securities sold under agreements to repurchase $ 89,732 $ 54,336 $ 21,541 $ 22,431 $ 188,040 Deposits received for securities loaned 9,096 1,823 2,324 1,414 14,657 Total $ 98,828 $ 56,159 $ 23,865 $ 23,845 $ 202,697 The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by class of underlying collateral: As of December 31, 2016 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 66,263 $ — $ 66,263 State and municipal securities 334 — 334 Foreign government securities 52,988 1,390 54,378 Corporate bonds 17,164 630 17,794 Equity securities 12,206 13,913 26,119 Mortgage-backed securities 11,421 — 11,421 Asset-backed securities 5,428 — 5,428 Other 4,692 25 4,717 Total $ 170,496 $ 15,958 $ 186,454 As of December 31, 2015 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 67,005 $ — $ 67,005 State and municipal securities 403 — 403 Foreign government securities 66,633 789 67,422 Corporate bonds 15,355 1,085 16,440 Equity securities 10,297 12,484 22,781 Mortgage-backed securities 19,913 — 19,913 Asset-backed securities 4,572 — 4,572 Other 3,862 299 4,161 Total $ 188,040 $ 14,657 $ 202,697

BROKERAGE RECEIVABLES AND BROKE

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES	12 Months Ended
	Dec. 31, 2016
Brokers and Dealers [Abstract]
BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES	BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES Citi has receivables and payables for financial instruments sold to and purchased from brokers, dealers and customers, which arise in the ordinary course of business. Citi is exposed to risk of loss from the inability of brokers, dealers or customers to pay for purchases or to deliver the financial instruments sold, in which case Citi would have to sell or purchase the financial instruments at prevailing market prices. Credit risk is reduced to the extent that an exchange or clearing organization acts as a counterparty to the transaction and replaces the broker, dealer or customer in question. Citi seeks to protect itself from the risks associated with customer activities by requiring customers to maintain margin collateral in compliance with regulatory and internal guidelines. Margin levels are monitored daily, and customers deposit additional collateral as required. Where customers cannot meet collateral requirements, Citi may liquidate sufficient underlying financial instruments to bring the customer into compliance with the required margin level. Exposure to credit risk is impacted by market volatility, which may impair the ability of clients to satisfy their obligations to Citi. Credit limits are established and closely monitored for customers and for brokers and dealers engaged in forwards, futures and other transactions deemed to be credit sensitive. Brokerage receivables and Brokerage payables consisted of the following: December 31, In millions of dollars 2016 2015 Receivables from customers $ 10,374 $ 10,435 Receivables from brokers, dealers, and clearing organizations 18,513 17,248 Total brokerage receivables (1) $ 28,887 $ 27,683 Payables to customers $ 37,237 $ 35,653 Payables to brokers, dealers, and clearing organizations 19,915 18,069 Total brokerage payables (1) $ 57,152 $ 53,722 (1) Includes brokerage receivables and payables recorded by Citi broker-dealer entities that are accounted for in accordance with the AICPA Accounting Guide for Brokers and Dealers in Securities as codified in ASC 940-320.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS Overview The following table presents Citi’s investments by category: December 31, In millions of dollars 2016 2015 Securities available-for-sale (AFS) $ 299,424 $ 299,136 Debt securities held-to-maturity (HTM) (1) 45,667 36,215 Non-marketable equity securities carried at fair value (2) 1,774 2,088 Non-marketable equity securities carried at cost (3) 6,439 5,516 Total investments $ 353,304 $ 342,955 (1) Carried at adjusted amortized cost basis, net of any credit-related impairment. (2) Unrealized gains and losses for non-marketable equity securities carried at fair value are recognized in earnings. (3) Primarily consists of shares issued by the Federal Reserve Bank, Federal Home Loan Banks, foreign central banks and various clearing houses of which Citigroup is a member. The following table presents interest and dividend income on investments: In millions of dollars 2016 2015 2014 Taxable interest $ 6,924 $ 6,414 $ 6,311 Interest exempt from U.S. federal income tax 483 215 439 Dividend income 175 388 445 Total interest and dividend income $ 7,582 $ 7,017 $ 7,195 The following table presents realized gains and losses on the sale of investments, which excludes losses from other-than-temporary impairment (OTTI): In millions of dollars 2016 2015 2014 Gross realized investment gains $ 1,460 $ 1,124 $ 1,020 Gross realized investment losses (512 ) (442 ) (450 ) Net realized gains on sale of investments $ 948 $ 682 $ 570 The Company has sold certain debt securities that were classified as HTM. These sales were in response to significant deterioration in the creditworthiness of the issuers or securities or because the Company has collected a substantial portion (at least 85% ) of the principal outstanding at acquisition of the security. In addition, certain other securities were reclassified to AFS investments in response to significant credit deterioration. Because the Company generally intends to sell these reclassified securities, Citi recorded OTTI on the securities. The following table sets forth, for the periods indicated, the carrying value of HTM securities sold and reclassified to AFS, as well as the related gain (loss) or the OTTI losses recorded on these securities. In millions of dollars 2016 2015 2014 Carrying value of HTM securities sold $ 49 $ 392 $ 8 Net realized gain (loss) on sale of HTM securities 14 10 — Carrying value of securities reclassified to AFS 150 243 889 OTTI losses on securities reclassified to AFS (6 ) (15 ) (25 ) Securities Available-for-Sale The amortized cost and fair value of AFS securities were as follows: 2016 2015 In millions of dollars Amortized cost Gross unrealized gains Gross unrealized losses Fair value Amortized cost Gross unrealized gains Gross unrealized losses Fair value Debt securities AFS Mortgage-backed securities (1) U.S. government-sponsored agency guaranteed $ 38,663 $ 248 $ 506 $ 38,405 $ 39,584 $ 367 $ 237 $ 39,714 Prime 2 — — 2 2 — — 2 Alt-A 43 7 — 50 50 5 — 55 Non-U.S. residential 3,852 13 7 3,858 5,909 31 11 5,929 Commercial 357 2 1 358 573 2 4 571 Total mortgage-backed securities $ 42,917 $ 270 $ 514 $ 42,673 $ 46,118 $ 405 $ 252 $ 46,271 U.S. Treasury and federal agency securities U.S. Treasury $ 113,606 $ 629 $ 452 $ 113,783 $ 113,096 $ 254 $ 515 $ 112,835 Agency obligations 9,952 21 85 9,888 10,095 22 37 10,080 Total U.S. Treasury and federal agency securities $ 123,558 $ 650 $ 537 $ 123,671 $ 123,191 $ 276 $ 552 $ 122,915 State and municipal $ 10,797 $ 80 $ 757 $ 10,120 $ 12,099 $ 132 $ 772 $ 11,459 Foreign government 98,112 590 554 98,148 88,751 402 479 88,674 Corporate 17,195 105 176 17,124 19,492 129 291 19,330 Asset-backed securities (1) 6,810 6 22 6,794 9,261 5 92 9,174 Other debt securities 503 — — 503 688 — — 688 Total debt securities AFS $ 299,892 $ 1,701 $ 2,560 $ 299,033 $ 299,600 $ 1,349 $ 2,438 $ 298,511 Marketable equity securities AFS $ 377 $ 20 $ 6 $ 391 $ 602 $ 26 $ 3 $ 625 Total securities AFS $ 300,269 $ 1,721 $ 2,566 $ 299,424 $ 300,202 $ 1,375 $ 2,441 $ 299,136 (1) The Company invests in mortgage-backed and asset-backed securities. These securitizations are generally considered VIEs. The Company’s maximum exposure to loss from these VIEs is equal to the carrying amount of the securities, which is reflected in the table above. For mortgage-backed and asset-backed securitizations in which the Company has other involvement, see Note 21 to the Consolidated Financial Statements. At December 31, 2016 , the amortized cost of approximately 4,319 investments in equity and fixed income securities exceeded their fair value by $2,566 million . Of the $2,566 million , the gross unrealized losses on equity securities were $6 million . Of the remainder, $ 1,392 million represented unrealized losses on fixed income investments that have been in a gross-unrealized-loss position for less than a year and, of these, 98% were rated investment grade; and $ 1,168 million represented unrealized losses on fixed income investments that have been in a gross-unrealized-loss position for a year or more and, of these, 76% were rated investment grade. Of the $ 1,168 million mentioned above, $702 million represent state and municipal securities. At December 31, 2016 , the AFS mortgage-backed securities portfolio fair value balance of $42,673 million consisted of $38,405 million of government-sponsored agency securities, and $ 4,268 million of privately sponsored securities, substantially all of which were backed by non-U.S. residential mortgages. As discussed in more detail below, Citi conducts periodic reviews of all securities with unrealized losses to evaluate whether the impairment is other-than-temporary. For debt securities which Citi plans to sell or more-likely-than-not will be required to sell, the entire impairment is recognized in the Consolidated Statement of Income. For those securities that the Company does not intend to sell and is not likely to be required to sell, only the credit-related impairment is recognized in earnings and any non-credit-related impairment is recorded in AOCI. The following table shows the fair value of AFS securities that have been in an unrealized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair value Gross unrealized losses Fair value Gross unrealized losses Fair value Gross unrealized losses December 31, 2016 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 23,534 $ 436 $ 2,236 $ 70 $ 25,770 $ 506 Prime 1 — — — 1 — Non-U.S. residential 486 — 1,276 7 1,762 7 Commercial 75 1 58 — 133 1 Total mortgage-backed securities $ 24,096 $ 437 $ 3,570 $ 77 $ 27,666 $ 514 U.S. Treasury and federal agency securities U.S. Treasury $ 44,342 $ 445 $ 1,335 $ 7 $ 45,677 $ 452 Agency obligations 6,552 83 250 2 6,802 85 Total U.S. Treasury and federal agency securities $ 50,894 $ 528 $ 1,585 $ 9 $ 52,479 $ 537 State and municipal $ 1,616 $ 55 $ 3,116 $ 702 $ 4,732 $ 757 Foreign government 38,226 243 8,973 311 47,199 554 Corporate 7,011 129 1,877 47 8,888 176 Asset-backed securities 411 — 3,213 22 3,624 22 Other debt securities 5 — — — 5 — Marketable equity securities AFS 19 2 24 4 43 6 Total securities AFS $ 122,278 $ 1,394 $ 22,358 $ 1,172 $ 144,636 $ 2,566 December 31, 2015 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 17,816 $ 141 $ 2,618 $ 96 $ 20,434 $ 237 Prime — — 1 — 1 — Non-U.S. residential 2,217 7 825 4 3,042 11 Commercial 291 3 55 1 346 4 Total mortgage-backed securities $ 20,324 $ 151 $ 3,499 $ 101 $ 23,823 $ 252 U.S. Treasury and federal agency securities U.S. Treasury $ 59,384 $ 505 $ 1,204 $ 10 $ 60,588 $ 515 Agency obligations 6,716 30 196 7 6,912 37 Total U.S. Treasury and federal agency securities $ 66,100 $ 535 $ 1,400 $ 17 $ 67,500 $ 552 State and municipal $ 635 $ 26 $ 4,450 $ 746 $ 5,085 $ 772 Foreign government 34,053 371 4,021 108 38,074 479 Corporate 7,024 190 1,919 101 8,943 291 Asset-backed securities 5,311 58 2,247 34 7,558 92 Other debt securities 27 — — — 27 — Marketable equity securities AFS 132 3 1 — 133 3 Total securities AFS $ 133,606 $ 1,334 $ 17,537 $ 1,107 $ 151,143 $ 2,441 The following table presents the amortized cost and fair value of AFS debt securities by contractual maturity dates: December 31, 2016 2015 In millions of dollars Amortized cost Fair value Amortized cost Fair value Mortgage-backed securities (1) Due within 1 year $ 132 $ 132 $ 114 $ 114 After 1 but within 5 years 736 738 1,408 1,411 After 5 but within 10 years 2,279 2,265 1,750 1,751 After 10 years (2) 39,770 39,538 42,846 42,995 Total $ 42,917 $ 42,673 $ 46,118 $ 46,271 U.S. Treasury and federal agency securities Due within 1 year $ 4,945 $ 4,945 $ 3,016 $ 3,014 After 1 but within 5 years 101,369 101,323 107,034 106,878 After 5 but within 10 years 17,153 17,314 12,786 12,684 After 10 years (2) 91 89 355 339 Total $ 123,558 $ 123,671 $ 123,191 $ 122,915 State and municipal Due within 1 year $ 2,093 $ 2,092 $ 3,289 $ 3,287 After 1 but within 5 years 2,668 2,662 1,781 1,781 After 5 but within 10 years 335 334 502 516 After 10 years (2) 5,701 5,032 6,527 5,875 Total $ 10,797 $ 10,120 $ 12,099 $ 11,459 Foreign government Due within 1 year $ 32,540 $ 32,547 $ 25,898 $ 25,905 After 1 but within 5 years 51,008 50,881 43,514 43,464 After 5 but within 10 years 12,388 12,440 17,013 16,968 After 10 years (2) 2,176 2,280 2,326 2,337 Total $ 98,112 $ 98,148 $ 88,751 $ 88,674 All other (3) Due within 1 year $ 2,629 $ 2,628 $ 2,354 $ 2,355 After 1 but within 5 years 12,339 12,334 14,035 14,054 After 5 but within 10 years 6,566 6,528 9,789 9,593 After 10 years (2) 2,974 2,931 3,263 3,190 Total $ 24,508 $ 24,421 $ 29,441 $ 29,192 Total debt securities AFS $ 299,892 $ 299,033 $ 299,600 $ 298,511 (1) Includes mortgage-backed securities of U.S. government-sponsored agencies. (2) Investments with no stated maturities are included as contractual maturities of greater than 10 years. Actual maturities may differ due to call or prepayment rights. (3) Includes corporate, asset-backed and other debt securities. Debt Securities Held-to-Maturity The carrying value and fair value of debt securities HTM were as follows: In millions of dollars Amortized cost basis (1) Net unrealized gains (losses) recognized in AOCI Carrying value (2) Gross unrealized gains Gross unrealized (losses) Fair value December 31, 2016 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 22,462 $ 33 $ 22,495 $ 47 $ (186 ) $ 22,356 Prime 31 (7 ) 24 10 (1 ) 33 Alt-A 314 (27 ) 287 69 (1 ) 355 Subprime — — — — — — Non-U.S. residential 1,871 (47 ) 1,824 49 — 1,873 Commercial 14 — 14 — — 14 Total mortgage-backed securities $ 24,692 $ (48 ) $ 24,644 $ 175 $ (188 ) $ 24,631 State and municipal $ 9,025 $ (442 ) $ 8,583 $ 129 $ (238 ) $ 8,474 Foreign government 1,339 — 1,339 — (26 ) 1,313 Asset-backed securities (3) 11,107 (6 ) 11,101 41 (5 ) 11,137 Total debt securities held-to-maturity (4) $ 46,163 $ (496 ) $ 45,667 $ 345 $ (457 ) $ 45,555 December 31, 2015 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 17,648 $ 138 $ 17,786 $ 71 $ (100 ) $ 17,757 Prime 121 (78 ) 43 3 (1 ) 45 Alt-A 433 (1 ) 432 259 (162 ) 529 Subprime 2 — 2 13 — 15 Non-U.S. residential 1,330 (60 ) 1,270 37 — 1,307 Commercial — — — — — — Total mortgage-backed securities $ 19,534 $ (1 ) $ 19,533 $ 383 $ (263 ) $ 19,653 State and municipal $ 8,581 $ (438 ) $ 8,143 $ 245 $ (87 ) $ 8,301 Foreign government 4,068 — 4,068 28 (3 ) 4,093 Asset-backed securities (3) 4,485 (14 ) 4,471 34 (41 ) 4,464 Total debt securities held-to-maturity (4) $ 36,668 $ (453 ) $ 36,215 $ 690 $ (394 ) $ 36,511 (1) For securities transferred to HTM from Trading account assets , amortized cost basis is defined as the fair value of the securities at the date of transfer plus any accretion income and less any impairments recognized in earnings subsequent to transfer. For securities transferred to HTM from AFS, amortized cost is defined as the original purchase cost, adjusted for the cumulative accretion or amortization of any purchase discount or premium, plus or minus any cumulative fair value hedge adjustments, net of accretion or amortization, and less any other-than-temporary impairment recognized in earnings. (2) HTM securities are carried on the Consolidated Balance Sheet at amortized cost basis, plus or minus any unamortized unrealized gains and losses and fair value hedge adjustments recognized in AOCI prior to reclassifying the securities from AFS to HTM. Changes in the values of these securities are not reported in the financial statements, except for the amortization of any difference between the carrying value at the transfer date and par value of the securities, and the recognition of any non-credit fair value adjustments in AOCI in connection with the recognition of any credit impairment in earnings related to securities the Company continues to intend to hold until maturity. (3) The Company invests in mortgage-backed and asset-backed securities. These securitizations are generally considered VIEs. The Company’s maximum exposure to loss from these VIEs is equal to the carrying amount of the securities, which is reflected in the table above. For mortgage-backed and asset-backed securitizations in which the Company has other involvement, see Note 21 to the Consolidated Financial Statements. (4) During the fourth quarter of 2016, securities with a total fair value of approximately $5.8 billion were transferred from AFS to HTM, comprised of $5 billion of U.S. government agency mortgage-backed securities and $830 million of municipal securities. During the second quarter of 2015, securities with a total fair value of approximately $7.1 billion were transferred from AFS to HTM, consisting of $7.0 billion of U.S. government agency mortgage-backed securities and $0.1 billion of obligations of U.S. states and municipalities. The transfer reflects the Company’s intent to hold these securities to maturity or to issuer call, in part, in order to reduce the impact of price volatility on AOCI and certain capital measures under Basel III. While these securities were transferred to HTM at fair value as of the transfer date, no subsequent changes in value may be recorded, other than in connection with the recognition of any subsequent other-than-temporary impairment and the amortization of differences between the carrying values at the transfer date and the par values of each security as an adjustment of yield over the remaining contractual life of each security. Any net unrealized holding losses within AOCI related to the respective securities at the date of transfer, inclusive of any cumulative fair value hedge adjustments, will be amortized over the remaining contractual life of each security as an adjustment of yield in a manner consistent with the amortization of any premium or discount. The Company has the positive intent and ability to hold these securities to maturity or, where applicable, the exercise of any issuer call options, absent any unforeseen significant changes in circumstances, including deterioration in credit or changes in regulatory capital requirements. The net unrealized losses classified in AOCI primarily relate to debt securities previously classified as AFS that have been transferred to HTM, and include any cumulative fair value hedge adjustments. The net unrealized loss amount also includes any non-credit-related changes in fair value of HTM securities that have suffered credit impairment recorded in earnings. The AOCI balance related to HTM securities is amortized over the remaining contractual life of the related securities as an adjustment of yield in a manner consistent with the accretion of any difference between the carrying value at the transfer date and par value of the same debt securities. The table below shows the fair value of debt securities HTM that have been in an unrecognized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair Gross Fair Gross Fair Gross December 31, 2016 Debt securities held-to-maturity Mortgage-backed securities $ 17 $ — $ 17,176 $ 188 $ 17,193 $ 188 State and municipal 2,200 58 1,210 180 3,410 238 Foreign government 1,313 26 — — 1,313 26 Asset-backed securities 2 — 2,503 5 2,505 5 Total debt securities held-to-maturity $ 3,532 $ 84 $ 20,889 $ 373 $ 24,421 $ 457 December 31, 2015 Debt securities held-to-maturity Mortgage-backed securities $ 935 $ 1 $ 10,301 $ 262 $ 11,236 $ 263 State and municipal 881 20 1,826 67 2,707 87 Foreign government 180 3 — — 180 3 Asset-backed securities 132 13 3,232 28 3,364 41 Total debt securities held-to-maturity $ 2,128 $ 37 $ 15,359 $ 357 $ 17,487 $ 394 Note: Excluded from the gross unrecognized losses presented in the above table are $(496) million and $(453) million of net unrealized losses recorded in AOCI as of December 31, 2016 and December 31, 2015 , respectively, primarily related to the difference between the amortized cost and carrying value of HTM securities that were reclassified from AFS. Substantially all of these net unrecognized losses relate to securities that have been in a loss position for 12 months or longer at December 31, 2016 and December 31, 2015 . The following table presents the carrying value and fair value of HTM debt securities by contractual maturity dates: December 31, 2016 2015 In millions of dollars Carrying value Fair value Carrying value Fair value Mortgage-backed securities Due within 1 year $ — $ — $ — $ — After 1 but within 5 years 760 766 172 172 After 5 but within 10 years 54 55 660 663 After 10 years (1) 23,830 23,810 18,701 18,818 Total $ 24,644 $ 24,631 $ 19,533 $ 19,653 State and municipal Due within 1 year $ 406 $ 406 $ 309 $ 305 After 1 but within 5 years 112 110 336 335 After 5 but within 10 years 363 367 262 270 After 10 years (1) 7,702 7,591 7,236 7,391 Total $ 8,583 $ 8,474 $ 8,143 $ 8,301 Foreign government Due within 1 year $ 824 $ 818 $ — $ — After 1 but within 5 years 515 495 4,068 4,093 After 5 but within 10 years — — — — After 10 years (1) — — — — Total $ 1,339 $ 1,313 $ 4,068 $ 4,093 All other (2) Due within 1 year $ — $ — $ — $ — After 1 but within 5 years — — — — After 5 but within 10 years 513 514 — — After 10 years (1) 10,588 10,623 4,471 4,464 Total $ 11,101 $ 11,137 $ 4,471 $ 4,464 Total debt securities held-to-maturity $ 45,667 $ 45,555 $ 36,215 $ 36,511 (1) Investments with no stated maturities are included as contractual maturities of greater than 10 years. Actual maturities may differ due to call or prepayment rights. (2) Includes corporate and asset-backed securities. Evaluating Investments for Other-Than-Temporary Impairment Overview The Company conducts periodic reviews of all securities with unrealized losses to evaluate whether the impairment is other-than-temporary. An unrealized loss exists when the current fair value of an individual security is less than its amortized cost basis. Unrealized losses that are determined to be temporary in nature are recorded, net of tax, in AOCI for AFS securities. Losses related to HTM securities generally are not recorded, as these investments are carried at adjusted amortized cost basis. However, for HTM securities with credit-related losses, the credit loss is recognized in earnings as OTTI and any difference between the cost basis adjusted for the OTTI and fair value is recognized in AOCI and amortized as an adjustment of yield over the remaining contractual life of the security. For securities transferred to HTM from Trading account assets , amortized cost is defined as the fair value of the securities at the date of transfer, plus any accretion income and less any impairment recognized in earnings subsequent to transfer. For securities transferred to HTM from AFS, amortized cost is defined as the original purchase cost, adjusted for the cumulative accretion or amortization of any purchase discount or premium, plus or minus any cumulative fair value hedge adjustments, net of accretion or amortization, and less any impairment recognized in earnings. Regardless of the classification of the securities as AFS or HTM, the Company assesses each position with an unrealized loss for OTTI. Factors considered in determining whether a loss is temporary include: • the length of time and the extent to which fair value has been below cost; • the severity of the impairment; • the cause of the impairment and the financial condition and near-term prospects of the issuer; • activity in the market of the issuer that may indicate adverse credit conditions; and • the Company’s ability and intent to hold the investment for a period of time sufficient to allow for recovery of amortized cost basis. The Company’s review for impairment generally entails: • identification and evaluation of impaired investments; • analysis of individual investments that have fair values less than amortized cost, including consideration of the length of time the investment has been in an unrealized loss position and the expected recovery period; • consideration of evidential matter, including an evaluation of factors or triggers that could cause individual investments to qualify as having other-than-temporary impairment and those that would not support other-than-temporary impairment; and • documentation of the results of these analyses, as required under business policies. Debt Securities The entire difference between amortized cost basis and fair value is recognized in earnings as OTTI for impaired debt securities that the Company has an intent to sell or for which the Company believes it will more-likely-than-not be required to sell prior to recovery of the amortized cost basis. However, for those securities that the Company does not intend to sell and is not likely to be required to sell, only the credit-related impairment is recognized in earnings and any non-credit-related impairment is recorded in AOCI. For debt securities, credit impairment exists where management does not expect to receive contractual principal and interest cash flows sufficient to recover the entire amortized cost basis of a security. Equity Securities For equity securities, management considers the various factors described above, including its intent and ability to hold the equity security for a period of time sufficient for recovery to cost or whether it is more-likely-than-not that the Company will be required to sell the security prior to recovery of its cost basis. Where management lacks that intent or ability, the security’s decline in fair value is deemed to be other-than-temporary and is recorded in earnings. AFS equity securities deemed to be other-than-temporarily impaired are written down to fair value, with the full difference between fair value and cost recognized in earnings. Management assesses equity method investments that have fair values that are less than their respective carrying values for OTTI. Fair value is measured as price multiplied by quantity if the investee has publicly listed securities. If the investee is not publicly listed, other methods are used (see Note 24 to the Consolidated Financial Statements). For impaired equity method investments that Citi plans to sell prior to recovery of value or would likely be required to sell, with no expectation that the fair value will recover prior to the expected sale date, the full impairment is recognized in earnings as OTTI regardless of severity and duration. The measurement of the OTTI does not include partial projected recoveries subsequent to the balance sheet date. For impaired equity method investments that management does not plan to sell and is not likely to be required to sell prior to recovery of value, the evaluation of whether an impairment is other-than-temporary is based on (i) whether and when an equity method investment will recover in value and (ii) whether the investor has the intent and ability to hold that investment for a period of time sufficient to recover the value. The determination of whether the impairment is considered other-than-temporary considers the following indicators, regardless of the time and extent of impairment: • the cause of the impairment and the financial condition and near-term prospects of the issuer, including any specific events that may influence the operations of the issuer; • the intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value; and • the length of time and extent to which fair value has been less than the carrying value. The sections below describe the Company’s process for identifying credit-related impairments for security types that have the most significant unrealized losses as of December 31, 2016 . Mortgage-Backed Securities For U.S. mortgage-backed securities (and in particular for Alt-A and other mortgage-backed securities that have significant unrealized losses as a percentage of amortized cost), credit impairment is assessed using a cash flow model that estimates the principal and interest cash flows on the underlying mortgages using the security-specific collateral and transaction structure. The model distributes the estimated cash flows to the various tranches of securities, considering the transaction structure and any subordination and credit enhancements that exist in that structure. The cash flow model incorporates actual cash flows on the mortgage-backed securities through the current period and then estimates the remaining cash flows using a number of assumptions, including default rates, prepayment rates, recovery rates (on foreclosed properties) and loss severity rates (on non-agency mortgage-backed securities). Management develops specific assumptions using market data, internal estimates and estimates published by rating agencies and other third-party sources. Default rates are projected by considering current underlying mortgage loan performance, generally assuming the default of (i) 10% of current loans, (ii) 25% of 30 – 59 day delinquent loans, (iii) 70% of 60 – 90 day delinquent loans and (iv) 100% of 91 + day delinquent loans. These estimates are extrapolated along a default timing curve to estimate the total lifetime pool default rate. Other assumptions contemplate the actual collateral attributes, including geographic concentrations, rating actions and current market prices. Cash flow projections are developed using different stress test scenarios. Management evaluates the results of those stress tests (including the severity of any cash shortfall indicated and the likelihood of the stress scenarios actually occurring based on the underlying pool’s characteristics and performance) to assess whether management expects to recover the amortized cost basis of the security. If cash flow projections indicate that the Company does not expect to recover its amortized cost basis, the Company recognizes the estimated credit loss in earnings. State and Municipal Securities The process for identifying credit impairments in Citigroup’s AFS and HTM state and municipal bonds is primarily based on a credit analysis that incorporates third-party credit ratings. Citigroup monitors the bond issuers and any insurers providing default protection in the form of financial guarantee insurance. The average external credit rating, ignoring any insurance, is Aa3/AA-. In the event of an external rating downgrade or other indicator of credit impairment (i.e., based on instrument-specific estimates of cash flows or probability of issuer default), the subject bond is specifically reviewed for adverse changes in the amount or timing of expected contractual principal and interest payments. For state and municipal bonds with unrealized losses that Citigroup plans to sell (for AFS only), would be more-likely-than-not required to sell (for AFS only) or will be subject to an issuer call deemed probable of exercise prior to the expected recovery of its amortized cost basis (for AFS and HTM), the full impairment is recognized in earnings. Recognition and Measurement of OTTI The following tables present total OTTI recognized in earnings: OTTI on Investments and Other Assets Year ended December 31, 2016 In millions of dollars AFS (1)(2) HTM Other Assets (3) Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ 3 $ 1 $ — $ 4 Less: portion of impairment loss recognized in AOCI (before taxes) — — — — Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ 3 $ 1 $ — $ 4 Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise 246 38 332 616 Total impairment losses recognized in earnings $ 249 $ 39 $ 332 $ 620 (1) Includes OTTI on non-marketable equity securities. (2) Includes a $160 million impairment related to AFS securities affected by changes in the Venezuela exchange rate during the year ended December 31, 2016. (3) The impairment charge is related to the carrying value of an equity investment, which was sold in 2016. OTTI on Investments and Other Assets Year ended December 31, 2015 In millions of dollars AFS (1) HTM Other Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ 33 $ 1 $ — $ 34 Less: portion of impairment loss recognized in AOCI (before taxes) — — — — Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ 33 $ 1 $ — $ 34 Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise 182 43 6 231 Total impairment losses recognized in earnings $ 215 $ 44 $ 6 $ 265 (1) Includes OTTI on non-marketable equity securities. OTTI on Investments and Other Assets Year ended December 31, 2014 In millions of dollars AFS (1) HTM Other Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ 21 $ 5 $ — $ 26 Less: portion of impairment loss recognized in AOCI (before taxes) 8 — — 8 Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ 13 $ 5 $ — $ 18 Impairment losses recognized in earnings for securities that the Company intends to sell or more-likely-than-not will be required to sell before recovery 380 26 — 406 Total impairment losses recognized in earnings $ 393 $ 31 $ — $ 424 (1) Includes OTTI on non-marketable equity securities. The following are 12-month rollforwards of the credit-related impairments recognized in earnings for AFS and HTM debt securities held that the Company does not intend to sell nor likely will be required to sell: Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2015 balance Credit Credit Reductions due to Dec. 31, 2016 balance AFS debt securities Mortgage-backed securities $ — $ 1 $ — $ (1 ) $ — State and municipal 12 — — (8 ) 4 Foreign government securities 5 — — (5 ) — Corporate 9 1 1 (6 ) 5 All other debt securities 47 — — (25 ) 22 Total OTTI credit losses recognized for AFS debt securities $ 73 $ 2 $ 1 $ (45 ) $ 31 HTM debt securities Mortgage-backed securities (1) $ 132 $ — $ — $ (31 ) $ 101 Corporate — 1 — (1 ) — All other debt securities 4 — — (1 ) 3 Total OTTI credit losses recognized for HTM debt securities $ 136 $ 1 $ — $ (33 ) $ 104 (1) Primarily consists of Alt-A securities. Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2014 balance Credit Credit Reductions due to Dec. 31, 2015 balance AFS debt securities Mortgage-backed securities $ 1 $ — $ — $ (1 ) $ — State and municipal 4 8 — — 12 Foreign government securities 6 — — (1 ) 5 Corporate 15 2 — (8 ) 9 All other debt securities 48 23 — (24 ) 47 Total OTTI credit losses recognized for AFS debt securities $ 74 $ 33 $ — $ (34 ) $ 73 HTM debt securities Mortgage-backed securities (1) $ 246 $ 1 $ — $ (115 ) $ 132 Corporate — — — — — All other debt securities 5 — — (1 ) 4 Total OTTI credit losses recognized for HTM debt securities $ 251 $ 1 $ — $ (116 ) $ 136 (1) Primarily consists of Alt-A securities. Investments in Alternati

LOANS

LOANS	12 Months Ended
	Dec. 31, 2016
Loans and Leases Receivable Disclosure [Abstract]
LOANS	LOANS Citigroup loans are reported in two categories—consumer and corporate. These categories are classified primarily according to the segment and subsegment that manage the loans. Consumer Loans Consumer loans represent loans and leases managed primarily by GCB and Corporate/Other. The following table provides Citi’s consumer loans by loan type: December 31, In millions of dollars 2016 2015 In U.S. offices Mortgage and real estate (1) $ 72,957 $ 80,281 Installment, revolving credit and other 3,395 3,480 Cards (2) 132,654 112,800 Commercial and industrial 7,159 6,407 $ 216,165 $ 202,968 In offices outside the U.S. Mortgage and real estate (1) $ 42,803 $ 47,062 Installment, revolving credit and other 24,887 29,480 Cards 23,783 27,342 Commercial and industrial 16,568 17,410 Lease financing 81 362 $ 108,122 $ 121,656 Total consumer loans $ 324,287 $ 324,624 Net unearned income $ 776 $ 830 Consumer loans, net of unearned income $ 325,063 $ 325,454 (1) Loans secured primarily by real estate. (2) December 31, 2016 balance includes loans related to the acquisition of the Costco U.S. co-branded credit card portfolio, completed on June 17, 2016. Citigroup has established a risk management process to monitor, evaluate and manage the principal risks associated with its consumer loan portfolio. Credit quality indicators that are actively monitored include delinquency status, consumer credit scores (FICO) and loan to value (LTV) ratios, each as discussed in more detail below. Included in the loan table above are lending products whose terms may give rise to greater credit issues. Credit cards with below-market introductory interest rates and interest-only loans are examples of such products. These products are closely managed using credit techniques that are intended to mitigate their higher inherent risk. During the years ended December 31, 2016 and 2015 , the Company sold and/or reclassified to held-for-sale, $9.7 billion and $25.8 billion , respectively, of consumer loans. Delinquency Status Delinquency status is monitored and considered a key indicator of credit quality of consumer loans. Principally, the U.S. residential first mortgage loans use the Mortgage Bankers Association (MBA) method of reporting delinquencies, which considers a loan delinquent if a monthly payment has not been received by the end of the day immediately preceding the loan’s next due date. All other loans use a method of reporting delinquencies that considers a loan delinquent if a monthly payment has not been received by the close of business on the loan’s next due date. As a general policy, residential first mortgages, home equity loans and installment loans are classified as non-accrual when loan payments are 90 days contractually past due. Credit cards and unsecured revolving loans generally accrue interest until payments are 180 days past due. Home equity loans in regulated bank entities are classified as non-accrual if the related residential first mortgage is 90 days or more past due. Mortgage loans in regulated bank entities discharged through Chapter 7 bankruptcy, other than Federal Housing Administration (FHA)-insured loans, are classified as non-accrual. Commercial market loans are placed on a cash (non-accrual) basis when it is determined, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful or when interest or principal is 90 days past due. The policy for re-aging modified U.S. consumer loans to current status varies by product. Generally, one of the conditions to qualify for these modifications is that a minimum number of payments (typically ranging from one to three ) be made. Upon modification, the loan is re-aged to current status. However, re-aging practices for certain open-ended consumer loans, such as credit cards, are governed by Federal Financial Institutions Examination Council (FFIEC) guidelines. For open-ended consumer loans subject to FFIEC guidelines, one of the conditions for a loan to be re-aged to current status is that at least three consecutive minimum monthly payments, or the equivalent amount, must be received. In addition, under FFIEC guidelines, the number of times that such a loan can be re-aged is subject to limitations (generally once in 12 months and twice in five years). Furthermore, FHA and Department of Veterans Affairs (VA) loans are modified under those respective agencies’ guidelines and payments are not always required in order to re-age a modified loan to current. Consumer Loan Delinquency and Non-Accrual Details at December 31, 2016 In millions of dollars Total current (1)(2) 30–89 days past due (3) ≥ 90 days past due (3) Past due government guaranteed (4) Total loans (2) Total non-accrual 90 days past due and accruing In North America offices Residential first mortgages (5) $ 50,766 $ 522 $ 371 $ 1,474 $ 53,133 $ 848 $ 1,227 Home equity loans (6)(7) 18,767 249 438 — 19,454 914 — Credit cards 130,327 1,465 1,509 — 133,301 — 1,509 Installment and other 4,486 106 38 — 4,630 70 2 Commercial market loans 8,876 23 74 — 8,973 328 14 Total $ 213,222 $ 2,365 $ 2,430 $ 1,474 $ 219,491 $ 2,160 $ 2,752 In offices outside North America Residential first mortgages (5) $ 35,862 $ 206 $ 135 $ — $ 36,203 $ 360 $ — Credit cards 22,363 368 324 — 23,055 258 239 Installment and other 22,683 264 126 — 23,073 163 — Commercial market loans 23,054 72 112 — 23,238 217 — Total $ 103,962 $ 910 $ 697 $ — $ 105,569 $ 998 $ 239 Total GCB and Corporate/Other consumer $ 317,184 $ 3,275 $ 3,127 $ 1,474 $ 325,060 $ 3,158 $ 2,991 Other (8) 3 — — — 3 — — Total Citigroup $ 317,187 $ 3,275 $ 3,127 $ 1,474 $ 325,063 $ 3,158 $ 2,991 (1) Loans less than 30 days past due are presented as current. (2) Includes $29 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored entities. (4) Consists of residential first mortgages that are guaranteed by U.S. government-sponsored entities that are 30–89 days past due of $0.2 billion and 90 days or more past due of $1.3 billion . (5) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure. (6) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (7) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (8) Represents loans classified as consumer loans on the Consolidated Balance Sheet that are not included in the Corporate/Other consumer credit metrics. Consumer Loan Delinquency and Non-Accrual Details at December 31, 2015 In millions of dollars Total current (1)(2) 30–89 days past due (3) ≥ 90 days past due (3) Past due government guaranteed (4) Total loans (2) Total non-accrual 90 days past due and accruing In North America offices Residential first mortgages (5) $ 53,146 $ 846 $ 564 $ 2,318 $ 56,874 $ 1,216 $ 1,997 Home equity loans (6)(7) 22,335 136 277 — 22,748 1,017 — Credit cards 110,814 1,296 1,243 — 113,353 — 1,243 Installment and other 4,576 80 33 — 4,689 56 2 Commercial market loans 8,241 16 61 — 8,318 222 17 Total $ 199,112 $ 2,374 $ 2,178 $ 2,318 $ 205,982 $ 2,511 $ 3,259 In offices outside North America Residential first mortgages (8) $ 39,551 $ 240 $ 175 $ — $ 39,966 $ 388 $ — Credit cards 25,698 477 442 — 26,617 261 278 Installment and other 27,664 317 220 — 28,201 226 — Commercial market loans 24,433 46 31 — 24,510 247 — Total $ 117,346 $ 1,080 $ 868 $ — $ 119,294 $ 1,122 $ 278 Total GCB and Corporate/Other $ 316,458 $ 3,454 $ 3,046 $ 2,318 $ 325,276 $ 3,633 $ 3,537 Other (9) 164 7 7 — 178 25 — Total Citigroup $ 316,622 $ 3,461 $ 3,053 $ 2,318 $ 325,454 $ 3,658 $ 3,537 (1) Loans less than 30 days past due are presented as current. (2) Includes $34 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored entities. (4) Consists of residential first mortgages that are guaranteed by U.S. government-sponsored entities that are 30–89 days past due of $0.3 billion and 90 days or more past due of $2.0 billion . (5) Includes approximately $0.2 billion of residential first mortgage loans in process of foreclosure. (6) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (7) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (8) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure. (9) Represents loans classified as consumer loans on the Consolidated Balance Sheet that are not included in the Corporate/Other consumer credit metrics. Consumer Credit Scores (FICO) In the U.S., independent credit agencies rate an individual’s risk for assuming debt based on the individual’s credit history and assign every consumer a “FICO” (Fair Isaac Corporation) credit score. These scores are continually updated by the agencies based upon an individual’s credit actions (e.g., taking out a loan or missed or late payments). The following tables provide details on the FICO scores for Citi’s U.S. consumer loan portfolio (commercial market loans are excluded in the table since they are business based and FICO scores are not a primary driver in their credit evaluation). FICO scores are updated monthly for substantially all of the portfolio or, otherwise, on a quarterly basis for the remaining portfolio. FICO score distribution in U.S. portfolio (1)(2) December 31, 2016 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 2,744 $ 2,422 $ 44,279 Home equity loans 1,750 1,418 14,743 Credit cards 8,310 11,320 110,522 Installment and other 284 271 2,601 Total $ 13,088 $ 15,431 $ 172,145 FICO score distribution in U.S. portfolio (1)(2) December 31, 2015 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 3,483 $ 3,036 $ 45,047 Home equity loans 2,067 1,782 17,837 Credit cards 7,341 10,072 93,194 Installment and other 337 270 2,662 Total $ 13,228 $ 15,160 $ 158,740 (1) Excludes loans guaranteed by U.S. government entities, loans subject to long-term standby commitments (LTSCs) with U.S. government-sponsored entities and loans recorded at fair value. (2) Excludes balances where FICO was not available. Such amounts are not material. Loan to Value (LTV) Ratios LTV ratios (loan balance divided by appraised value) are calculated at origination and updated by applying market price data. The following tables provide details on the LTV ratios for Citi’s U.S. consumer mortgage portfolios. LTV ratios are updated monthly using the most recent Core Logic Home Price Index data available for substantially all of the portfolio applied at the Metropolitan Statistical Area level, if available, or the state level if not. The remainder of the portfolio is updated in a similar manner using the Federal Housing Finance Agency indices. LTV distribution in U.S. portfolio (1)(2) December 31, 2016 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 45,849 $ 3,467 $ 324 Home equity loans 12,869 3,653 1,305 Total $ 58,718 $ 7,120 $ 1,629 LTV distribution in U.S. portfolio (1)(2) December 31, 2015 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 46,559 $ 4,478 $ 626 Home equity loans 13,904 5,147 2,527 Total $ 60,463 $ 9,625 $ 3,153 (1) Excludes loans guaranteed by U.S. government entities, loans subject to LTSCs with U.S. government-sponsored entities and loans recorded at fair value. (2) Excludes balances where LTV was not available. Such amounts are not material. Impaired Consumer Loans Impaired loans are those loans where Citi believes it is probable all amounts due according to the original contractual terms of the loan will not be collected. Impaired consumer loans include non-accrual commercial market loans, as well as smaller-balance homogeneous loans whose terms have been modified due to the borrower’s financial difficulties and where Citi has granted a concession to the borrower. These modifications may include interest rate reductions and/or principal forgiveness. Impaired consumer loans exclude smaller-balance homogeneous loans that have not been modified and are carried on a non-accrual basis. The following tables present information about impaired consumer loans and interest income recognized on impaired consumer loans: At and for the year ended December 31, 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Interest income recognized (5) Mortgage and real estate Residential first mortgages $ 3,786 $ 4,157 $ 540 $ 4,632 $ 170 Home equity loans 1,298 1,824 189 1,326 35 Credit cards 1,747 1,781 566 1,831 158 Installment and other Individual installment and other 455 481 215 475 27 Commercial market loans 513 744 98 538 12 Total $ 7,799 $ 8,987 $ 1,608 $ 8,802 $ 402 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount and direct write-downs and includes accrued interest only on credit card loans. (2) $740 million of residential first mortgages, $406 million of home equity loans and $97 million of commercial market loans do not have a specific allowance. (3) Included in the Allowance for loan losses . (4) Average carrying value represents the average recorded investment ending balance for the last four quarters and does not include the related specific allowance. (5) Includes amounts recognized on both an accrual and cash basis. At and for the year ended December 31, 2015 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Interest income (5)(6) Mortgage and real estate Residential first mortgages $ 6,038 $ 6,610 $ 739 $ 8,932 $ 439 Home equity loans 1,399 1,972 406 1,778 64 Credit cards 1,950 1,986 604 2,079 179 Installment and other Individual installment and other 464 519 197 449 33 Commercial market loans 341 572 100 361 13 Total $ 10,192 $ 11,659 $ 2,046 $ 13,599 $ 728 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount and direct write-downs and includes accrued interest only on credit card loans. (2) $1,151 million of residential first mortgages, $459 million of home equity loans and $86 million of commercial market loans do not have a specific allowance. (3) Included in the Allowance for loan losses . (4) Average carrying value represents the average recorded investment ending balance for the last four quarters and does not include the related specific allowance. (5) Includes amounts recognized on both an accrual and cash basis. (6) Interest income recognized for the year ended December 31, 2014 was $ 1,106 million . Consumer Troubled Debt Restructurings At and for the year ended December 31, 2016 In millions of dollars except number of loans modified Number of loans modified Post- modification recorded investment (1)(2) Deferred principal (3) Contingent principal forgiveness (4) Principal forgiveness (5) Average interest rate reduction North America Residential first mortgages 5,023 $ 726 $ 6 $ — $ 3 1 % Home equity loans 4,100 200 6 — 1 2 Credit cards 196,004 762 — — — 17 Installment and other revolving 5,649 47 — — — 14 Commercial banking (6) 132 91 — — — — Total (8) 210,908 $ 1,826 $ 12 $ — $ 4 International Residential first mortgages 2,722 $ 80 $ — $ — $ — — % Credit cards 137,466 385 — — 9 12 Installment and other revolving 60,094 276 — — 7 7 Commercial banking (6) 162 109 — — — — Total (8) 200,444 $ 850 $ — $ — $ 16 At and for the year ended December 31, 2015 In millions of dollars except number of loans modified Number of loans modified Post- modification recorded investment (1)(7) Deferred principal (3) Contingent principal forgiveness (4) Principal forgiveness (5) Average interest rate reduction North America Residential first mortgages 9,487 $ 1,282 $ 9 $ 4 $ 25 1 % Home equity loans 4,317 157 1 — 3 2 Credit cards 188,502 771 — — — 16 Installment and other revolving 4,287 37 — — — 13 Commercial banking (6) 300 47 — — — — Total (8) 206,893 $ 2,294 $ 10 $ 4 $ 28 International Residential first mortgages 3,918 $ 104 $ — $ — $ — — % Credit cards 142,851 374 — — 7 13 Installment and other revolving 65,895 280 — — 5 5 Commercial banking (6) 239 87 — — — 1 Total (8) 212,903 $ 845 $ — $ — $ 12 (1) Post-modification balances include past due amounts that are capitalized at the modification date. (2) Post-modification balances in North America include $ 74 million of residential first mortgages and $ 22 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the year ended December 31, 2016 . These amounts include $ 48 million of residential first mortgages and $ 20 million of home equity loans that were newly classified as TDRs during 2016, based on previously received OCC guidance. (3) Represents portion of contractual loan principal that is non-interest bearing, but still due from the borrower. Such deferred principal is charged off at the time of permanent modification to the extent that the related loan balance exceeds the underlying collateral value. (4) Represents portion of contractual loan principal that is non-interest bearing and, depending upon borrower performance, eligible for forgiveness. (5) Represents portion of contractual loan principal that was forgiven at the time of permanent modification. (6) Commercial banking loans are generally borrower-specific modifications and incorporate changes in the amount and/or timing of principal and/or interest. (7) Post-modification balances in North America include $ 209 million of residential first mortgages and $ 55 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the year ended December 31, 2015 . These amounts include $ 126 million of residential first mortgages and $ 47 million of home equity loans that were newly classified as TDRs during 2015, based on previously received OCC guidance. (8) The above tables reflect activity for loans outstanding as of the end of the reporting period that were considered TDRs. The following table presents consumer TDRs that defaulted, for which the payment default occurred within one year of a permanent modification. Default is defined as 60 days past due, except for classifiably managed commercial banking loans, where default is defined as 90 days past due. In millions of dollars 2016 2015 North America Residential first mortgages $ 229 $ 420 Home equity loans 25 38 Credit cards 188 187 Installment and other revolving 9 8 Commercial banking 15 9 Total $ 466 $ 662 International Residential first mortgages $ 11 $ 22 Credit cards 148 141 Installment and other revolving 90 88 Commercial banking 37 28 Total $ 286 $ 279 Corporate Loans Corporate loans represent loans and leases managed by ICG . The following table presents information by corporate loan type: In millions of dollars December 31, December 31, In U.S. offices Commercial and industrial $ 49,586 $ 46,011 Financial institutions 35,517 36,425 Mortgage and real estate (1) 38,691 32,623 Installment, revolving credit and other 34,501 33,423 Lease financing 1,518 1,780 $ 159,813 $ 150,262 In offices outside the U.S. Commercial and industrial $ 81,882 $ 82,689 Financial institutions 26,886 28,704 Mortgage and real estate (1) 5,363 5,106 Installment, revolving credit and other 19,965 20,853 Lease financing 251 303 Governments and official institutions 5,850 4,911 $ 140,197 $ 142,566 Total corporate loans $ 300,010 $ 292,828 Net unearned income (704 ) (665 ) Corporate loans, net of unearned income $ 299,306 $ 292,163 (1) Loans secured primarily by real estate. The Company sold and/or reclassified to held-for-sale $4.2 billion and $2.8 billion of corporate loans during the years ended December 31, 2016 and 2015 , respectively. The Company did not have significant purchases of corporate loans classified as held-for-investment for the years ended December 31, 2016 or 2015 . Delinquency Status Citi generally does not manage corporate loans on a delinquency basis. Corporate loans are identified as impaired and placed on a cash (non-accrual) basis when it is determined, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful or when interest or principal is 90 days past due, except when the loan is well collateralized and in the process of collection. Any interest accrued on impaired corporate loans and leases is reversed at 90 days and charged against current earnings, and interest is thereafter included in earnings only to the extent actually received in cash. When there is doubt regarding the ultimate collectability of principal, all cash receipts are thereafter applied to reduce the recorded investment in the loan. While corporate loans are generally managed based on their internally assigned risk rating (see further discussion below), the following tables present delinquency information by corporate loan type. Corporate Loan Delinquency and Non-Accrual Details at December 31, 2016 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due and accruing Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 143 $ 52 $ 195 $ 1,909 $ 127,012 $ 129,116 Financial institutions 119 2 121 185 61,254 61,560 Mortgage and real estate 148 137 285 139 43,607 44,031 Leases 27 8 35 56 1,678 1,769 Other 349 12 361 132 58,880 59,373 Loans at fair value 3,457 Purchased distressed loans — Total $ 786 $ 211 $ 997 $ 2,421 $ 292,431 $ 299,306 Corporate Loan Delinquency and Non-Accrual Details at December 31, 2015 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due and accruing Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 87 $ 4 $ 91 $ 1,071 $ 123,523 $ 124,685 Financial institutions 16 — 16 173 64,157 64,346 Mortgage and real estate 137 7 144 232 37,290 37,666 Leases — — — 76 2,006 2,082 Other 29 — 29 44 58,335 58,408 Loans at fair value 4,971 Purchased distressed loans 5 Total $ 269 $ 11 $ 280 $ 1,596 $ 285,311 $ 292,163 (1) Corporate loans that are 90 days past due are generally classified as non-accrual. Corporate loans are considered past due when principal or interest is contractually due but unpaid. (2) Non-accrual loans generally include those loans that are ≥ 90 days past due or those loans for which Citi believes, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful. (3) Corporate loans are past due when principal or interest is contractually due but unpaid. Loans less than 30 days past due are presented as current. (4) Total loans include loans at fair value, which are not included in the various delinquency columns. Citigroup has a risk management process to monitor, evaluate and manage the principal risks associated with its corporate loan portfolio. As part of its risk management process, Citi assigns numeric risk ratings to its corporate loan facilities based on quantitative and qualitative assessments of the obligor and facility. These risk ratings are reviewed at least annually or more often if material events related to the obligor or facility warrant. Factors considered in assigning the risk ratings include financial condition of the obligor, qualitative assessment of management and strategy, amount and sources of repayment, amount and type of collateral and guarantee arrangements, amount and type of any contingencies associated with the obligor, and the obligor’s industry and geography. The obligor risk ratings are defined by ranges of default probabilities. The facility risk ratings are defined by ranges of loss norms, which are the product of the probability of default and the loss given default. The investment grade rating categories are similar to the category BBB-/Baa3 and above as defined by S&P and Moody’s. Loans classified according to the bank regulatory definitions as special mention, substandard and doubtful will have risk ratings within the non-investment grade categories. Corporate Loans Credit Quality Indicators Recorded investment in loans (1) In millions of dollars December 31, 2016 December 31, Investment grade (2) Commercial and industrial $ 85,369 $ 89,963 Financial institutions 49,915 53,551 Mortgage and real estate 18,718 14,987 Leases 1,303 1,725 Other 51,930 51,498 Total investment grade $ 207,235 $ 211,724 Non-investment grade (2) Accrual Commercial and industrial $ 41,838 $ 32,726 Financial institutions 11,459 10,622 Mortgage and real estate 1,821 2,800 Leases 410 282 Other 7,312 6,867 Non-accrual Commercial and industrial 1,909 1,071 Financial institutions 185 173 Mortgage and real estate 139 232 Leases 56 76 Other 132 44 Total non-investment grade $ 65,261 $ 54,893 Private bank loans managed on a delinquency basis (2) $ 23,353 $ 20,575 Loans at fair value 3,457 4,971 Corporate loans, net of unearned income $ 299,306 $ 292,163 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) Held-for-investment loans are accounted for on an amortized cost basis. Impaired collateral-dependent loans and leases, where repayment is expected to be provided solely by the sale of the underlying collateral and there are no other available and reliable sources of repayment, are written down to the lower of cost or collateral value, less cost to sell. Cash-basis loans are returned to an accrual status when all contractual principal and interest amounts are reasonably assured of repayment and there is a sustained period of repayment performance, generally six months , in accordance with the contractual terms of the loan. The following tables present non-accrual loan information by corporate loan type and interest income recognized on non-accrual corporate loans: Non-Accrual Corporate Loans At and for the year ended December 31, 2016 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Interest income recognized (3) Non-accrual corporate loans Commercial and industrial $ 1,909 $ 2,259 $ 362 $ 1,919 $ 25 Financial institutions 185 192 16 183 3 Mortgage and real estate 139 250 10 174 6 Lease financing 56 56 4 44 — Other 132 197 — 87 6 Total non-accrual corporate loans $ 2,421 $ 2,954 $ 392 $ 2,407 $ 40 At and for the year ended December 31, 2015 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Interest income recognized (3) Non-accrual corporate loans Commercial and industrial $ 1,071 $ 1,238 $ 246 $ 859 $ 7 Financial institutions 173 196 10 194 — Mortgage and real estate 232 322 21 240 4 Lease financing 76 76 54 62 — Other 44 114 32 39 — Total non-accrual corporate loans $ 1,596 $ 1,946 $ 363 $ 1,394 $ 11 December 31, 2016 December 31, 2015 In millions of dollars Recorded investment (1) Related specific allowance Recorded investment (1) Related specific allowance Non-accrual corporate loans with valuation allowances Commercial and industrial $ 1,343 $ 362 $ 571 $ 246 Financial institutions 45 16 18 10 Mortgage and real estate 41 10 60 21 Lease financing 55 4 75 54 Other 1 — 40 32 Total non-accrual corporate loans with specific allowance $ 1,485 $ 392 $ 764 $ 363 Non-accrual corporate loans without specific allowance Commercial and industrial $ 566 $ 500 Financial institutions 140 155 Mortgage and real estate 98 172 Lease financing 1 1 Other 131 4 Total non-accrual corporate loans without specific allowance $ 936 N/A $ 832 N/A (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) Average carrying value represents the average recorded investment balance and does not include related specific allowance. (3) Interest income recognized for the year ended December 31, 2014 was $47 million . N/A Not Applicable Corporate Troubled Debt Restructurings The following table presents corporate TDR activity at and for the year ended December 31, 2016 : In millions of dollars Carrying Value TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs involving changes in the amount and/or timing of both principal and interest payments Commercial and industrial $ 338 $ 176 $ 34 $ 128 Financial institutions 10 10 — — Mortgage and real estate 15 6 — 9 Other 142 — 142 — Total $ 505 $ 192 $ 176 $ 137 The following table presents corporate TDR activity at and for the year ended December 31, 2015 : In millions of dollars Carrying Value TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs involving changes in the amount and/or timing of both principal and interest payments Commercial and industrial $ 120 $ 67 $ — $ 53 Mortgage and real estate 47 3 — 44 Total $ 167 $ 70 $ — $ 97 (1) TDRs involving changes in the amount or timing of principal payments may involve principal forgiveness or deferral of periodic and/or final principal payments. Because forgiveness of principal is rare for corporate loans, modifications typically have little to no impact on the loans’ projected cash flows and thus little to no impact on the allowance established for the loans. Charge-offs for amounts deemed uncollectable may be recorded at the time of the restructuring or may have already been recorded in prior periods such that no charge-off is required at the time of the modification. (2) TDRs involving changes in the amount or timing of interest payments may involve a below-market interest rate. The following table presents total corporate loans modified in a TDR as well as those TDRs that defaulted and for which the payment default occurred within one year of a permanent modification. Default is defined as 60 days past due, except for classifiably managed commercial banking loans, where default is defined as 90 days past due. In millions of dollars TDR balances at December 31, 2016 TDR loans in payment default during the year ended December 31, 2016 TDR balances at December 31, 2015 TDR loans in payment default during the year ended December 31, 2015 Commercial and industrial $ 408 $ 7 $ 142 $ — Loans to financial institutions 9 — 5 1 Mortgage and real estate 87 8 131 — Other 228 — 308 — Total (1) $ 732 $ 15 $ 586 $ 1 (1) The above tables reflect activity for loans outstanding as of the end of the reporting period that were considered TDRs.

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES In millions of dollars 2016 2015 2014 Allowance for loan losses at beginning of period $ 12,626 $ 15,994 $ 19,648 Gross credit losses (8,222 ) (9,041 ) (11,108 ) Gross recoveries (1) 1,661 1,739 2,135 Net credit losses (NCLs) $ (6,561 ) $ (7,302 ) $ (8,973 ) NCLs $ 6,561 $ 7,302 $ 8,973 Net reserve builds (releases) 340 139 (1,879 ) Net specific reserve releases (152 ) (333 ) (266 ) Total provision for loan losses $ 6,749 $ 7,108 $ 6,828 Other, net (see table below) (754 ) (3,174 ) (1,509 ) Allowance for loan losses at end of period $ 12,060 $ 12,626 $ 15,994 Allowance for credit losses on unfunded lending commitments at beginning of period $ 1,402 $ 1,063 $ 1,229 Provision (release) for unfunded lending commitments 29 74 (162 ) Other, net (2) (13 ) 265 (4 ) Allowance for credit losses on unfunded lending commitments at end of period (3) $ 1,418 $ 1,402 $ 1,063 Total allowance for loans, leases, and unfunded lending commitments $ 13,478 $ 14,028 $ 17,057 (1) Recoveries have been reduced by certain collection costs that are incurred only if collection efforts are successful. (2) 2015 includes a reclassification of $271 million of Allowance for loan losses to Allowance for unfunded lending commitments, included in Other, net. This reclassification reflects the re-attribution of $271 million in Allowances for credit losses between the funded and unfunded portions of the corporate credit portfolios and does not reflect a change in the underlying credit performance of these portfolios. (3) Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet. Other, net details: In millions of dollars 2016 2015 2014 Sales or transfers of various consumer loan portfolios to held-for-sale Transfer of real estate loan portfolios $ (106 ) $ (1,462 ) $ (411 ) Transfer of other loan portfolios (468 ) (948 ) (657 ) Sales or transfers of various consumer loan portfolios to held-for-sale $ (574 ) $ (2,410 ) $ (1,068 ) FX translation, consumer (199 ) (474 ) (463 ) Other 19 (290 ) 22 Other, net $ (754 ) $ (3,174 ) $ (1,509 ) Allowance for Credit Losses and Investment in Loans at December 31, 2016 In millions of dollars Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,791 $ 9,835 $ 12,626 Charge-offs (580 ) (7,642 ) (8,222 ) Recoveries 67 1,594 1,661 Replenishment of net charge-offs 513 6,048 6,561 Net reserve builds (releases) (85 ) 425 340 Net specific reserve releases — (152 ) (152 ) Other (4 ) (750 ) (754 ) Ending balance $ 2,702 $ 9,358 $ 12,060 Allowance for loan losses Determined in accordance with ASC 450 $ 2,310 $ 7,744 $ 10,054 Determined in accordance with ASC 310-10-35 392 1,608 2,000 Determined in accordance with ASC 310-30 — 6 6 Total allowance for loan losses $ 2,702 $ 9,358 $ 12,060 Loans, net of unearned income Loans collectively evaluated for impairment in accordance with ASC 450 $ 293,218 $ 317,048 $ 610,266 Loans individually evaluated for impairment in accordance with ASC 310-10-35 2,631 7,799 10,430 Loans acquired with deteriorated credit quality in accordance with ASC 310-30 — 187 187 Loans held at fair value 3,457 29 3,486 Total loans, net of unearned income $ 299,306 $ 325,063 $ 624,369 Allowance for Credit Losses and Investment in Loans at December 31, 2015 In millions of dollars Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,447 $ 13,547 $ 15,994 Charge-offs (349 ) (8,692 ) (9,041 ) Recoveries 105 1,634 1,739 Replenishment of net charge-offs 244 7,058 7,302 Net reserve builds (releases) 550 (411 ) 139 Net specific reserve builds (releases) 86 (419 ) (333 ) Other (292 ) (2,882 ) (3,174 ) Ending balance $ 2,791 $ 9,835 $ 12,626 Allowance for loan losses Determined in accordance with ASC 450 $ 2,408 $ 7,776 $ 10,184 Determined in accordance with ASC 310-10-35 380 2,046 2,426 Determined in accordance with ASC 310-30 3 13 16 Total allowance for loan losses $ 2,791 $ 9,835 $ 12,626 Loans, net of unearned income Loans collectively evaluated for impairment in accordance with ASC 450 $ 285,384 $ 314,983 $ 600,367 Loans individually evaluated for impairment in accordance with ASC 310-10-35 1,803 10,192 11,995 Loans acquired with deteriorated credit quality in accordance with ASC 310-30 5 245 250 Loans held at fair value 4,971 34 5,005 Total loans, net of unearned income $ 292,163 $ 325,454 $ 617,617 Allowance for Credit Losses at December 31, 2014 In millions of dollars Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,674 $ 16,974 $ 19,648 Charge-offs (454 ) (10,654 ) (11,108 ) Recoveries 160 1,975 2,135 Replenishment of net charge-offs 294 8,679 8,973 Net reserve releases (145 ) (1,734 ) (1,879 ) Net specific reserve releases (20 ) (246 ) (266 ) Other (62 ) (1,447 ) (1,509 ) Ending balance $ 2,447 $ 13,547 $ 15,994

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill The changes in Goodwill were as follows: In millions of dollars Balance at December 31, 2013 $ 25,009 Foreign exchange translation and other (1,214 ) Divestitures and purchase accounting adjustments (1) (203 ) Balance at December 31, 2014 $ 23,592 Foreign exchange translation and other $ (1,000 ) Divestitures (2) (212 ) Impairment of Goodwill (3) (31 ) Balance at December 31, 2015 $ 22,349 Foreign exchange translation and other $ (613 ) Divestitures (4) (77 ) Balance at December 31, 2016 $ 21,659 The changes in Goodwill by segment were as follows: In millions of dollars Global Consumer Banking Institutional Clients Group Corporate/Other Total Balance at December 31, 2014 (5) $ 13,083 $ 10,190 $ 319 $ 23,592 Foreign exchange translation and other (355 ) (644 ) (1 ) (1,000 ) Impairment of goodwill (3) — — (31 ) (31 ) Divestitures (2) (24 ) (1 ) (187 ) (212 ) Balance at December 31, 2015 $ 12,704 $ 9,545 $ 100 $ 22,349 Foreign exchange translation and other (174 ) (447 ) 8 (613 ) Divestitures (4) — (13 ) (64 ) (77 ) Balance at December 31, 2016 $ 12,530 $ 9,085 $ 44 $ 21,659 (1) Primarily related to the sales of the Spain consumer operations and the Japan retail banking business. See Note 2 to the Consolidated Financial Statements. (2) Primarily related to the sales of the Latin America Retirement Services and Japan cards businesses completed during the year, and agreements to sell certain businesses in Citi Holdings as of December 31, 2015. See Note 2 to the Consolidated Financial Statements. (3) Goodwill impairment related to reporting units subsequently sold, including Citi Holdings— Consumer Finance South Korea of $16 million and Citi Holdings— Consumer Latin America of $15 million . (4) Primarily related to the sale of the private equity services business and the announced sales of the Argentina and Brazil consumer operations. (5) December 31, 2014 has been restated to reflect intersegment goodwill allocations that resulted from the reorganizations in 2015, 2016 and January 1, 2017 including transfers of GCB businesses to ICG and to Corporate/Other . See Note 3 to the Consolidated Financial Statements. Goodwill impairment testing is performed at the level below each business segment (referred to as a reporting unit). The Company performed its annual goodwill impairment test as of July 1, 2016 resulting in no impairment for any of the reporting units. Furthermore, interim goodwill impairment tests were performed during the years presented, which resulted in no goodwill impairment, except for the $31 million of goodwill impairment recorded in Operating expens es in 2015. Effective January 1, 2016, the Latin America GCB reporting unit was reorganized, which included the transfer of the consumer businesses in Argentina, Brazil and Colombia to Citi Holdings— Consumer Latin America reported as part of Corporate/Other . Goodwill balances associated with the transfers were allocated to each of the component businesses based on their relative fair values to the legacy reporting units. An interim goodwill impairment test was performed as of January 1, 2016 for the impacted reporting units resulting in no impairment under the legacy and current reporting unit structures. During the fourth quarter of 2016, Citigroup signed separate agreements for the sale of its Argentina and Brazil consumer businesses and allocated goodwill to these disposals. The disposed businesses represents a significant portion of Citi Holdings— Consumer Latin America , and therefore was considered a trigger event. As a result, an interim goodwill impairment test was performed during the quarter, resulting in no impairment on the remaining reporting unit. While there was no indication of impairment, the $16 million of goodwill present in Citi Holdings— Consumer Latin America may be particularly sensitive to further deterioration in economic conditions. The fair value as a percentage of allocated book value as of December 31, 2016 was 107% . Effective January 1, 2017, the mortgage servicing business in North America GCB was reorganized and is now reported as part of Corporate/Other . Goodwill was allocated to the transferred business based on its relative fair value to the legacy North America GCB reporting unit. The fair values of the Company’s reporting units exceeded their carrying values and did not indicate a risk of impairment based on current valuations. The following table shows reporting units with goodwill balances as of December 31, 2016 and the fair value as a percentage of allocated book value as of the latest impairment test: In millions of dollars Reporting unit (1) Goodwill Fair value as a % of allocated book value North America Global Consumer Banking $ 6,730 148 % Asia Global Consumer Banking (2) 4,709 157 Latin America Global Consumer Banking (3) 1,092 180 ICG— Banking 2,694 194 ICG— Markets and Securities Services 6,390 115 Citi Holdings - Consumer Latin America 16 107 Citi Holdings -REL (4) 28 38 Total $ 21,659 (1) Other Citi Holdings reporting units are excluded from the table as there is no goodwill allocated to them or the entire goodwill balance is classified as held-for-sale as of December 31, 2016. (2) Asia Global Consumer Banking includes the consumer businesses in UK, Russia, Poland, UAE and Bahrain beginning in the first quarter of 2016. (3) Latin America Global Consumer Banking contains only the consumer business in Mexico beginning in the first quarter of 2016. (4) The allocated goodwill to the mortgage servicing business was fully impaired upon transfer to Citi Holdings —REL effective January 1, 2017. Intangible Assets The components of intangible assets were as follows: December 31, 2016 December 31, 2015 In millions of dollars Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount Purchased credit card relationships $ 8,215 $ 6,549 $ 1,666 $ 7,606 $ 6,520 $ 1,086 Credit card contract related intangibles 5,149 2,177 2,972 3,922 2,021 1,901 Core deposit intangibles 801 771 30 1,050 969 81 Other customer relationships 474 272 202 471 252 219 Present value of future profits 31 27 4 37 31 6 Indefinite-lived intangible assets 210 — 210 284 — 284 Other 504 474 30 737 593 144 Intangible assets (excluding MSRs) $ 15,384 $ 10,270 $ 5,114 $ 14,107 $ 10,386 $ 3,721 Mortgage servicing rights (MSRs) (1) 1,564 — 1,564 1,781 — 1,781 Total intangible assets $ 16,948 $ 10,270 $ 6,678 $ 15,888 $ 10,386 $ 5,502 (1) In January 2017, Citi signed agreements to effectively exit its U.S. mortgage servicing operations by the end of 2018 and intensify its focus on loan originations. For additional information on these transactions, see Note 29 to the Consolidated Financial Statements. Intangible assets amortization expense was $595 million , $625 million and $756 million for 2016 , 2015 and 2014 , respectively. Intangible assets amortization expense is estimated to be $579 million in 2017 , $514 million in 2018 , $478 million in 2019 , $317 million in 2020 and $321 million in 2021 . The changes in intangible assets were as follows: Net carrying Net carrying amount at In millions of dollars December 31, 2015 Acquisitions/ divestitures (1) Amortization Impairments FX translation and other December 31, Purchased credit card relationships $ 1,086 $ 827 $ (203 ) $ — $ (44 ) $ 1,666 Credit card contract-related intangibles (2) 1,901 1,314 (326 ) — 83 2,972 Core deposit intangibles 81 (18 ) (28 ) — (5 ) 30 Other customer relationships 219 — (25 ) — 8 202 Present value of future profits 6 — (1 ) — (1 ) 4 Indefinite-lived intangible assets 284 (25 ) — (1 ) (48 ) 210 Other 144 (109 ) (12 ) — 7 30 Intangible assets (excluding MSRs) $ 3,721 $ 1,989 $ (595 ) $ (1 ) $ — $ 5,114 Mortgage servicing rights (MSRs) (3) 1,781 1,564 Total intangible assets $ 5,502 $ 6,678 (1) Reflects the recognition during the second quarter of 2016 of additional purchased credit card relationships and contract-related intangible assets as a result of the acquisition of the Costco cards portfolio, as well as the renewal and extension of the co-branded credit card program agreement with American Airlines. (2) Primarily reflects contract-related intangibles associated with the American Airlines, Sears, The Home Depot, Costco and AT&T credit card program agreements, which represent 97% of the aggregate net carrying amount as of December 31, 2016. (3) For additional information on Citi’s MSRs, including the rollforward from 2015 to 2016, see Note 21 to the Consolidated Financial Statements.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
DEBT	DEBT Short-Term Borrowings 2016 2015 In millions of dollars Balance Weighted average coupon Balance Weighted average coupon Commercial paper $ 9,989 0.79 % $ 9,995 0.22 % Other borrowings (1) 20,712 1.39 11,084 1.5 Total $ 30,701 $ 21,079 (1) Includes borrowings from the Federal Home Loan Banks and other market participants. At December 31, 2016 , collateralized short-term advances from the Federal Home Loan Banks were $12.0 billion . At December 31, 2015 , no amounts were outstanding. Borrowings under bank lines of credit may be at interest rates based on LIBOR, CD rates, the prime rate or bids submitted by the banks. Citigroup pays commitment fees for its lines of credit. Some of Citigroup’s non-bank subsidiaries have credit facilities with Citigroup’s subsidiary depository institutions, including Citibank. Borrowings under these facilities are secured in accordance with Section 23A of the Federal Reserve Act. Citigroup Global Markets Holdings Inc. (CGMHI) has borrowing agreements consisting of facilities that CGMHI has been advised are available, but where no contractual lending obligation exists. These arrangements are reviewed on an ongoing basis to ensure flexibility in meeting CGMHI’s short-term requirements. Long-Term Debt Balances at December 31, In millions of dollars Weighted average coupon Maturities 2016 2015 Citigroup Inc. (1) Senior debt 4.00 % 2017-2098 $ 118,881 $ 113,569 Subordinated debt (2) 4.48 2017-2046 26,758 26,875 Trust preferred securities 6.90 2036-2067 1,694 1,713 Bank (3) Senior debt 1.88 2017-2038 49,454 55,131 Broker-dealer (4) Senior debt 2.08 2017-2047 9,387 3,968 Subordinated debt (2) 0.95 2033-2037 4 19 Total 3.49 % $ 206,178 $ 201,275 Senior debt $ 177,722 $ 172,668 Subordinated debt (2) 26,762 26,894 Trust preferred securities 1,694 1,713 Total $ 206,178 $ 201,275 (1) Parent holding company, Citigroup Inc. (2) Includes notes that are subordinated within certain countries, regions or subsidiaries. (3) Represents Citibank entities as well as other bank entities. At December 31, 2016 and December 31, 2015 , collateralized long-term advances from the Federal Home Loan Banks were $21.6 billion and $17.8 billion , respectively. (4) Represents broker-dealer subsidiaries that are consolidated into Citigroup Inc., the parent holding company. The Company issues both fixed- and variable-rate debt in a range of currencies. It uses derivative contracts, primarily interest rate swaps, to effectively convert a portion of its fixed-rate debt to variable-rate debt and variable-rate debt to fixed-rate debt. The maturity structure of the derivatives generally corresponds to the maturity structure of the debt being hedged. In addition, the Company uses other derivative contracts to manage the foreign exchange impact of certain debt issuances. At December 31, 2016 , the Company’s overall weighted average interest rate for long-term debt was 3.49% on a contractual basis and 2.63% including the effects of derivative contracts. Aggregate annual maturities of long-term debt obligations (based on final maturity dates) including trust preferred securities are as follows: In millions of dollars 2017 2018 2019 2020 2021 Thereafter Total Bank $ 15,046 $ 24,128 $ 4,865 $ 445 $ 3,903 $ 1,067 $ 49,454 Broker-dealer 2,637 1,388 283 1,103 168 3,812 9,391 Citigroup Inc. 18,442 20,573 16,865 8,627 15,060 67,766 147,333 Total $ 36,125 $ 46,089 $ 22,013 $ 10,175 $ 19,131 $ 72,645 $ 206,178 The following table summarizes the Company’s outstanding trust preferred securities at December 31, 2016 : Junior subordinated debentures owned by trust Trust Issuance date Securities issued Liquidation value (1) Coupon rate (2) Common shares issued to parent Amount Maturity Redeemable by issuer beginning In millions of dollars, except share amounts Citigroup Capital III Dec. 1996 194,053 $ 194 7.625 % 6,003 $ 200 Dec. 1, 2036 Not redeemable Citigroup Capital XIII Sept. 2010 89,840,000 2,246 3 mo LIBOR + 637 bps 1,000 2,246 Oct. 30, 2040 Oct. 30, 2015 Citigroup Capital XVIII June 2007 99,901 123 6.829 50 124 June 28, 2067 June 28, 2017 Total obligated $ 2,563 $ 2,570 Note: Distributions on the trust preferred securities and interest on the subordinated debentures are payable semi-annually for Citigroup Capital III and Citigroup Capital XVIII and quarterly for Citigroup Capital XIII. (1) Represents the notional value received by investors from the trusts at the time of issuance. (2) In each case, the coupon rate on the subordinated debentures is the same as that on the trust preferred securities.

REGULATORY CAPITAL

REGULATORY CAPITAL	12 Months Ended
	Dec. 31, 2016
Banking and Thrift [Abstract]
REGULATORY CAPITAL	REGULATORY CAPITAL Citigroup is subject to risk-based capital and leverage standards issued by the Federal Reserve Board which constitute the U.S. Basel III rules. Citi’s U.S. insured depository institution subsidiaries, including Citibank, are subject to similar standards issued by their respective primary federal bank regulatory agencies. These standards are used to evaluate capital adequacy and include the required minimums shown in the following table. The regulatory agencies are required by law to take specific prompt actions with respect to institutions that do not meet minimum capital standards. The following table sets forth for Citigroup and Citibank the regulatory capital tiers, total risk-weighted assets, quarterly adjusted average total assets, Total Leverage Exposure, risk-based capital ratios and leverage ratios in accordance with current regulatory standards (reflecting Basel III Transition Arrangements). In millions of dollars, except ratios Stated minimum Citigroup Citibank Well capitalized minimum December 31, 2016 Well capitalized minimum December 31, 2016 Common Equity Tier 1 Capital $ 167,378 $ 126,220 Tier 1 Capital 178,387 126,465 Total Capital (Tier 1 Capital + Tier 2 Capital) 202,146 138,821 Total risk-weighted assets (1) 1,166,764 973,933 Quarterly adjusted average total assets (2) 1,768,415 1,333,161 Total Leverage Exposure (3) 2,351,883 1,859,394 Common Equity Tier 1 Capital ratio (4) 4.5 % N/A 14.35 % 6.5 % 12.61 % Tier 1 Capital ratio (4) 6.0 6.0 % 15.29 8.0 12.63 Total Capital ratio (4) 8.0 10.0 17.33 10.0 14.25 Tier 1 Leverage ratio 4.0 N/A 10.09 5.0 9.49 Supplementary Leverage ratio (5) N/A N/A 7.58 N/A 6.80 (1) Reflected in the table above are Citigroup’s and Citibank’s total risk-weighted assets as derived under the Basel III Advanced Approaches. At December 31, 2016, Citigroup’s and Citibank’s total risk-weighted assets as derived under the Basel III Standardized Approach were $1,126 billion and $1,001 billion , respectively. (2) Tier 1 Leverage ratio denominator. (3) Supplementary Leverage ratio denominator. (4) As of December 31, 2016 , Citigroup’s reportable Common Equity Tier 1 Capital, Tier 1 Capital, and Total Capital ratios were the lower derived under the Basel III Advanced Approaches framework. As of December 31, 2016 , Citibank’s reportable Common Equity Tier 1 Capital and Tier 1 Capital ratios were the lower derived under the Basel III Standardized Approach framework, while Citibank’s reportable Total Capital ratio was the lower derived under the Basel III Advanced Approaches framework. (5) Commencing on January 1, 2018, Citi and Citibank will be required to maintain a stated minimum Supplementary Leverage ratio of 3% , and Citibank will be required to maintain a Supplementary Leverage ratio of 6% to be considered “well capitalized.” N/A Not Applicable As indicated in the table above, Citigroup and Citibank were “well capitalized” under the current federal bank regulatory definitions as of December 31, 2016 . Banking Subsidiaries—Constraints on Dividends There are various legal limitations on the ability of Citigroup’s subsidiary depository institutions to extend credit, pay dividends or otherwise supply funds to Citigroup and its non-bank subsidiaries. The approval of the Office of the Comptroller of the Currency is required if total dividends declared in any calendar year exceed amounts specified by the applicable agency’s regulations. State-chartered depository institutions are subject to dividend limitations imposed by applicable state law. In determining the dividends, each depository institution must also consider its effect on applicable risk-based capital and leverage ratio requirements, as well as policy statements of the federal regulatory agencies that indicate that banking organizations should generally pay dividends out of current operating earnings. Citigroup received $13.8 billion and $13.5 billion in dividends from Citibank during 2016 and 2015 , respectively.

CHANGES IN ACCUMULATED OTHER CO

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 2016
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Changes in each component of Citigroup’s Accumulated other comprehensive income (loss) : In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) Foreign (4) Accumulated Balance, December 31, 2013 $ (1,640 ) $ — $ (1,245 ) $ (3,989 ) $ (12,259 ) $ (19,133 ) Other comprehensive income before reclassifications 1,790 — 85 (1,346 ) (4,946 ) (4,417 ) Increase (decrease) due to amounts reclassified from AOCI (93 ) — 251 176 — 334 Change, net of taxes (5) $ 1,697 $ — $ 336 $ (1,170 ) $ (4,946 ) $ (4,083 ) Balance, December 31, 2014 $ 57 $ — $ (909 ) $ (5,159 ) $ (17,205 ) $ (23,216 ) Other comprehensive income before reclassifications $ (695 ) $ — $ 83 $ (143 ) $ (5,465 ) $ (6,220 ) Increase (decrease) due to amounts reclassified from AOCI (269 ) — 209 186 (34 ) 92 Change, net of taxes $ (964 ) $ — $ 292 $ 43 $ (5,499 ) $ (6,128 ) Balance, December 31, 2015 $ (907 ) $ — $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,344 ) Adjustment to opening balance, net of taxes $ — $ (15 ) $ — $ — $ — $ (15 ) Adjusted balance, beginning of period $ (907 ) $ (15 ) $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,359 ) Other comprehensive income before reclassifications 530 (335 ) (88 ) (208 ) (2,802 ) (2,903 ) Increase (decrease) due to amounts reclassified from AOCI (422 ) (2 ) 145 160 — (119 ) Change, net of taxes $ 108 $ (337 ) $ 57 $ (48 ) $ (2,802 ) $ (3,022 ) Balance at December 31, 2016 $ (799 ) $ (352 ) $ (560 ) $ (5,164 ) $ (25,506 ) $ (32,381 ) (1) Beginning in the first quarter of 2016, changes in DVA are reflected as a component of AOCI, pursuant to the adoption of only the provisions of ASU No. 2016-01 relating to the presentation of DVA on fair value option liabilities. See Note 1 to the Consolidated Financial Statements for further information regarding this change. (2) Primarily driven by Citi’s pay fixed/receive floating interest rate swap programs that hedge the floating rates on liabilities. (3) Primarily reflects adjustments based on the quarterly actuarial valuations of Citi’s significant pension and postretirement plans, annual actuarial valuations of all other plans, and amortization of amounts previously recognized in Other comprehensive income. (4) Primarily reflects the movements in (by order of impact) the Mexican peso, Euro, British pound and Indian rupee against the U.S. dollar, and changes in related tax effects and hedges for the year ended December 31, 2016 . Primarily reflects the movements in (by order of impact) the Mexican peso, Brazilian real, Korean won and Euro against the U.S. dollar, and changes in related tax effects and hedges for the year ended December 31, 2015 . Primarily reflects the movements in (by order of impact) the Mexican peso, Euro, Japanese yen, and Russian ruble against the U.S. dollar, and changes in related tax effects and hedges for the year ended December 31, 2014 . (5) During 2014, $137 million ( $84 million net of tax) was reclassified to reflect the allocation of FX translation between Net unrealized gains (losses) on investment securities to Foreign currency translation adjustment (CTA). The pretax and after-tax changes in each component of Accumulated other comprehensive income (loss) are as follows: In millions of dollars Pretax Tax effect After-tax Balance, December 31, 2013 $ (27,596 ) $ 8,463 $ (19,133 ) Change in net unrealized gains (losses) on investment securities 2,704 (1,007 ) 1,697 Cash flow hedges 543 (207 ) 336 Benefit plans (1,830 ) 660 (1,170 ) Foreign currency translation adjustment (4,881 ) (65 ) (4,946 ) Change $ (3,464 ) $ (619 ) $ (4,083 ) Balance, December 31, 2014 $ (31,060 ) $ 7,844 $ (23,216 ) Change in net unrealized gains (losses) on investment securities (1,462 ) 498 (964 ) Cash flow hedges 468 (176 ) 292 Benefit plans 19 24 43 Foreign currency translation adjustment (6,405 ) 906 (5,499 ) Change $ (7,380 ) $ 1,252 $ (6,128 ) Balance, December 31, 2015 $ (38,440 ) $ 9,096 $ (29,344 ) Adjustment to opening balance (1) (26 ) 11 (15 ) Adjusted balance, beginning of period $ (38,466 ) $ 9,107 $ (29,359 ) Change in net unrealized gains (losses) on investment securities 167 (59 ) 108 Debt valuation adjustment (DVA) (538 ) 201 (337 ) Cash flow hedges 84 (27 ) 57 Benefit plans (78 ) 30 (48 ) Foreign currency translation adjustment (3,204 ) 402 (2,802 ) Change $ (3,569 ) $ 547 $ (3,022 ) Balance, December 31, 2016 $ (42,035 ) $ 9,654 $ (32,381 ) (1) Represents the $(15) million adjustment related to the initial adoption of ASU No. 2016-01. See Note 1 to the Consolidated Financial Statements. The Company recognized pretax gain (loss) related to amounts in AOCI reclassified in the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Consolidated Statement of Income Year ended December 31, In millions of dollars 2016 2015 2014 Realized (gains) losses on sales of investments $ (948 ) $ (682 ) $ (570 ) OTTI gross impairment losses 288 265 424 Subtotal, pretax $ (660 ) $ (417 ) $ (146 ) Tax effect 238 148 53 Net realized (gains) losses on investment securities, after-tax (1) $ (422 ) $ (269 ) $ (93 ) Realized DVA (gains) losses on fair value option liabilities $ (3 ) $ — $ — Subtotal, pretax $ (3 ) $ — $ — Tax effect 1 — — Net realized debt valuation adjustment, after-tax $ (2 ) $ — $ — Interest rate contracts $ 140 $ 186 $ 260 Foreign exchange contracts 93 146 149 Subtotal, pretax $ 233 $ 332 $ 409 Tax effect (88 ) (123 ) (158 ) Amortization of cash flow hedges, after-tax (2) $ 145 $ 209 $ 251 Amortization of unrecognized Prior service cost (benefit) $ (40 ) $ (40 ) $ (40 ) Net actuarial loss 272 276 243 Curtailment/settlement impact (3) 18 57 76 Subtotal, pretax $ 250 $ 293 $ 279 Tax effect (90 ) (107 ) (103 ) Amortization of benefit plans, after-tax (3) $ 160 $ 186 $ 176 Foreign currency translation adjustment $ — $ (53 ) $ — Tax effect — 19 — Foreign currency translation adjustment $ — $ (34 ) $ — Total amounts reclassified out of AOCI, pretax $ (180 ) $ 155 $ 542 Total tax effect 61 (63 ) (208 ) Total amounts reclassified out of AOCI, after-tax $ (119 ) $ 92 $ 334 (1) The pretax amount is reclassified to Realized gains (losses) on sales of investments, net and Gross impairment losses on the Consolidated Statement of Income. See Note 13 to the Consolidated Financial Statements for additional details. (2) See Note 23 to the Consolidated Financial Statements for additional details. (3) See Note 8 to the Consolidated Financial Statements for additional details.

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
PREFERRED STOCK	PREFERRED STOCK The following table summarizes the Company’s preferred stock outstanding: Redemption Carrying value in millions of dollars Issuance date Redeemable by issuer beginning Dividend depositary Number December 31, December 31, Series AA (1) January 25, 2008 February 15, 2018 8.125 % $ 25 3,870,330 $ 97 $ 97 Series E (2) April 28, 2008 April 30, 2018 8.400 1,000 121,254 121 121 Series A (3) October 29, 2012 January 30, 2023 5.950 1,000 1,500,000 1,500 1,500 Series B (4) December 13, 2012 February 15, 2023 5.900 1,000 750,000 750 750 Series C (5) March 26, 2013 April 22, 2018 5.800 25 23,000,000 575 575 Series D (6) April 30, 2013 May 15, 2023 5.350 1,000 1,250,000 1,250 1,250 Series J (7) September 19, 2013 September 30, 2023 7.125 25 38,000,000 950 950 Series K (8) October 31, 2013 November 15, 2023 6.875 25 59,800,000 1,495 1,495 Series L (9) February 12, 2014 February 12, 2019 6.875 25 19,200,000 480 480 Series M (10) April 30, 2014 May 15, 2024 6.300 1,000 1,750,000 1,750 1,750 Series N (11) October 29, 2014 November 15, 2019 5.800 1,000 1,500,000 1,500 1,500 Series O (12) March 20, 2015 March 27, 2020 5.875 1,000 1,500,000 1,500 1,500 Series P (13) April 24, 2015 May 15, 2025 5.950 1,000 2,000,000 2,000 2,000 Series Q (14) August 12, 2015 August 15, 2020 5.950 1,000 1,250,000 1,250 1,250 Series R (15) November 13, 2015 November 15, 2020 6.125 1,000 1,500,000 1,500 1,500 Series S (16) February 2, 2016 February 12, 2021 6.300 25 41,400,000 1,035 — Series T (17) April 25, 2016 August 15, 2026 6.250 1,000 1,500,000 1,500 — $ 19,253 $ 16,718 (1) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15, in each case when, as and if declared by the Citi Board of Directors. (2) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on April 30 and October 30 at a fixed rate until April 30, 2018, thereafter payable quarterly on January 30, April 30, July 30 and October 30 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (3) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on January 30 and July 30 at a fixed rate until January 30, 2023, thereafter payable quarterly on January 30, April 30, July 30 and October 30 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (4) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on February 15 and August 15 at a fixed rate until February 15, 2023, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (5) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on January 22, April 22, July 22 and October 22 when, as and if declared by the Citi Board of Directors. (6) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rate until May 15, 2023, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (7) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on March 30, June 30, September 30 and December 30 at a fixed rate until September 30, 2023, thereafter payable quarterly on the same dates at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (8) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until November 15, 2023, thereafter payable quarterly on the same dates at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (9) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 12, May 12, August 12 and November 12 at a fixed rate, in each case when, as and if declared by the Citi Board of Directors. (10) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rate until May 15, 2024, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (11) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rate until, but excluding, November 15, 2019, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (12) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on March 27 and September 27 at a fixed rate until, but excluding, March 27, 2020, and thereafter payable quarterly on March 27, June 27, September 27 and December 27 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (13) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rate until, but excluding, May 15, 2025, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (14) Issued as depository shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on February 15 and August 15 at a fixed rated until, but excluding, August 15, 2020, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (15) Issued as depository shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rated until, but excluding, November 15, 2020, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (16) Issued as depository shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 12, May 12, August 12 and November 12 at a fixed rate, in each case when, as and if declared by the Citi Board of Directors. (17) Issued as depository shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on February 15 and August 15 at a fixed rate until August 15, 2026, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. During 2016 , Citi distributed $1,077 million in dividends on its outstanding preferred stock. Based on its preferred stock outstanding as of December 31, 2016, Citi estimates it will distribute preferred dividends of approximately $1,213 million during 2017, in each case assuming such dividends are declared by the Citi Board of Directors.

SECURITIZATIONS AND VARIABLE IN

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	12 Months Ended
	Dec. 31, 2016
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	SECURITIZATIONS AND VARIABLE INTEREST ENTITIES Uses of Special Purpose Entities A special purpose entity (SPE) is an entity designed to fulfill a specific limited need of the company that organized it. The principal uses of SPEs by Citi are to obtain liquidity and favorable capital treatment by securitizing certain financial assets, to assist clients in securitizing their financial assets and to create investment products for clients. SPEs may be organized in various legal forms, including trusts, partnerships or corporations. In a securitization, the company transferring assets to an SPE converts all (or a portion) of those assets into cash before they would have been realized in the normal course of business through the SPE’s issuance of debt and equity instruments, certificates, commercial paper or other notes of indebtedness. These issuances are recorded on the balance sheet of the SPE, which may or may not be consolidated onto the balance sheet of the company that organized the SPE. Investors usually have recourse only to the assets in the SPE, but may also benefit from other credit enhancements, such as a collateral account, a line of credit or a liquidity facility, such as a liquidity put option or asset purchase agreement. Because of these enhancements, the SPE issuances typically obtain a more favorable credit rating than the transferor could obtain for its own debt issuances. This results in less expensive financing costs than unsecured debt. The SPE may also enter into derivative contracts in order to convert the yield or currency of the underlying assets to match the needs of the SPE investors or to limit or change the credit risk of the SPE. Citigroup may be the provider of certain credit enhancements as well as the counterparty to any related derivative contracts. Most of Citigroup’s SPEs are variable interest entities (VIEs), as described below. Variable Interest Entities VIEs are entities that have either a total equity investment that is insufficient to permit the entity to finance its activities without additional subordinated financial support, or whose equity investors lack the characteristics of a controlling financial interest (i.e., ability to make significant decisions through voting rights or similar rights and a right to receive the expected residual returns of the entity or an obligation to absorb the expected losses of the entity). Investors that finance the VIE through debt or equity interests or other counterparties providing other forms of support, such as guarantees, certain fee arrangements or certain types of derivative contracts are variable interest holders in the entity. The variable interest holder, if any, that has a controlling financial interest in a VIE is deemed to be the primary beneficiary and must consolidate the VIE. Citigroup would be deemed to have a controlling financial interest and be the primary beneficiary if it has both of the following characteristics: • power to direct the activities of the VIE that most significantly impact the entity’s economic performance; and • an obligation to absorb losses of the entity that could potentially be significant to the VIE, or a right to receive benefits from the entity that could potentially be significant to the VIE. The Company must evaluate each VIE to understand the purpose and design of the entity, the role the Company had in the entity’s design and its involvement in the VIE’s ongoing activities. The Company then must evaluate which activities most significantly impact the economic performance of the VIE and who has the power to direct such activities. For those VIEs where the Company determines that it has the power to direct the activities that most significantly impact the VIE’s economic performance, the Company must then evaluate its economic interests, if any, and determine whether it could absorb losses or receive benefits that could potentially be significant to the VIE. When evaluating whether the Company has an obligation to absorb losses that could potentially be significant, it considers the maximum exposure to such loss without consideration of probability. Such obligations could be in various forms, including, but not limited to, debt and equity investments, guarantees, liquidity agreements and certain derivative contracts. In various other transactions, the Company may (i) act as a derivative counterparty (for example, interest rate swap, cross-currency swap, or purchaser of credit protection under a credit default swap or total return swap where the Company pays the total return on certain assets to the SPE); (ii) act as underwriter or placement agent; (iii) provide administrative, trustee or other services; or (iv) make a market in debt securities or other instruments issued by VIEs. The Company generally considers such involvement, by itself, not to be variable interests and thus not an indicator of power or potentially significant benefits or losses. Citigroup’s involvement with consolidated and unconsolidated VIEs with which the Company holds significant variable interests or has continuing involvement through servicing a majority of the assets in a VIE is presented below: As of December 31, 2016 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total involvement with SPE assets Consolidated VIE / SPE assets Significant unconsolidated VIE assets (3) Debt investments Equity investments Funding commitments Guarantees and derivatives Total Credit card securitizations $ 50,171 $ 50,171 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 214,458 — 214,458 3,852 — — 78 3,930 Non-agency-sponsored 15,965 1,092 14,873 312 35 — 1 348 Citi-administered asset-backed commercial paper conduits (ABCP) 19,693 19,693 — — — — — — Collateralized loan obligations (CLOs) 18,886 — 18,886 5,128 — — 62 5,190 Asset-based financing 53,168 733 52,435 16,553 475 4,915 — 21,943 Municipal securities tender option bond trusts (TOBs) 7,070 2,843 4,227 40 — 2,842 — 2,882 Municipal investments 17,679 14 17,665 2,441 3,578 2,580 — 8,599 Client intermediation 515 371 144 49 — — 3 52 Investment funds 2,788 767 2,021 32 120 27 3 182 Other 1,429 607 822 116 11 58 43 228 Total $ 401,822 $ 76,291 $ 325,531 $ 28,523 $ 4,219 $ 10,422 $ 190 $ 43,354 As of December 31, 2015 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total involvement with SPE assets Consolidated VIE / SPE assets Significant unconsolidated VIE assets (3) Debt investments Equity investments Funding commitments Guarantees and derivatives Total Credit card securitizations $ 54,916 $ 54,916 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 217,291 — 217,291 3,571 — — 95 3,666 Non-agency-sponsored 13,036 1,586 11,450 527 — — 1 528 Citi-administered asset-backed commercial paper conduits (ABCP) 21,280 21,280 — — — — — — Collateralized loan obligations (CLOs) 16,719 — 16,719 3,150 — — 86 3,236 Asset-based financing 58,862 1,364 57,498 21,270 269 3,616 — 25,155 Municipal securities tender option bond trusts (TOBs) 8,572 3,830 4,742 2 — 3,100 — 3,102 Municipal investments 20,290 44 20,246 2,196 2,487 2,335 — 7,018 Client intermediation 434 335 99 49 — — — 49 Investment funds 1,730 842 888 13 138 102 — 253 Other 4,915 597 4,318 292 554 — 52 898 Total $ 418,045 $ 84,794 $ 333,251 $ 31,070 $ 3,448 $ 9,153 $ 234 $ 43,905 Note: Certain adjustments have been made to the December 31, 2015 information to conform to the current period’s presentation. (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s December 31, 2016 and 2015 Consolidated Balance Sheet. (3) A significant unconsolidated VIE is an entity where the Company has any variable interest or continuing involvement considered to be significant, regardless of the likelihood of loss. (4) Citigroup mortgage securitizations also include agency and non-agency (private-label) re-securitization activities. These SPEs are not consolidated. See “Re-securitizations” below for further discussion. The previous tables do not include: • certain venture capital investments made by some of the Company’s private equity subsidiaries, as the Company accounts for these investments in accordance with the Investment Company Audit Guide (codified in ASC 946); • certain investment funds for which the Company provides investment management services and personal estate trusts for which the Company provides administrative, trustee and/or investment management services; • certain VIEs structured by third parties where the Company holds securities in inventory, as these investments are made on arm’s-length terms; • certain positions in mortgage-backed and asset-backed securities held by the Company, which are classified as Trading account assets or Investments , where the Company has no other involvement with the related securitization entity deemed to be significant (for more information on these positions, see Notes 24 and 13 to the Consolidated Financial Statements); • certain representations and warranties exposures in legacy ICG -sponsored mortgage-backed and asset-backed securitizations, where the Company has no variable interest or continuing involvement as servicer. The outstanding balance of mortgage loans securitized during 2005 to 2008 where the Company has no variable interest or continuing involvement as servicer was approximately $10 billion and $12 billion at December 31, 2016 and 2015 , respectively; • certain representations and warranties exposures in Citigroup residential mortgage securitizations, where the original mortgage loan balances are no longer outstanding; and • VIEs such as trust preferred securities trusts used in connection with the Company’s funding activities. The Company does not have a variable interest in these trusts. The asset balances for consolidated VIEs represent the carrying amounts of the assets consolidated by the Company. The carrying amount may represent the amortized cost or the current fair value of the assets depending on the legal form of the asset (e.g., loan or security) and the Company’s standard accounting policies for the asset type and line of business. The asset balances for unconsolidated VIEs where the Company has significant involvement represent the most current information available to the Company. In most cases, the asset balances represent an amortized cost basis without regard to impairments, unless fair value information is readily available to the Company. The maximum funded exposure represents the balance sheet carrying amount of the Company’s investment in the VIE. It reflects the initial amount of cash invested in the VIE adjusted for any accrued interest and cash principal payments received. The carrying amount may also be adjusted for increases or declines in fair value or any impairment in value recognized in earnings. The maximum exposure of unfunded positions represents the remaining undrawn committed amount, including liquidity and credit facilities provided by the Company, or the notional amount of a derivative instrument considered to be a variable interest. In certain transactions, the Company has entered into derivative instruments or other arrangements that are not considered variable interests in the VIE (e.g., interest rate swaps, cross-currency swaps, or where the Company is the purchaser of credit protection under a credit default swap or total return swap where the Company pays the total return on certain assets to the SPE). Receivables under such arrangements are not included in the maximum exposure amounts. Funding Commitments for Significant Unconsolidated VIEs—Liquidity Facilities and Loan Commitments The following table presents the notional amount of liquidity facilities and loan commitments that are classified as funding commitments in the VIE tables above: December 31, 2016 December 31, 2015 In millions of dollars Liquidity facilities Loan / equity commitments Liquidity facilities Loan / equity commitments Asset-based financing $ 5 $ 4,910 $ 5 $ 3,611 Municipal securities tender option bond trusts (TOBs) 2,842 — 3,100 — Municipal investments — 2,580 — 2,335 Investment funds — 27 — 102 Other — 58 — — Total funding commitments $ 2,847 $ 7,575 $ 3,105 $ 6,048 Consolidated VIEs The Company engages in on-balance sheet securitizations, which are securitizations that do not qualify for sales treatment; thus, the assets remain on the Company’s Consolidated Balance Sheet, and any proceeds received are recognized as secured liabilities. The consolidated VIEs represent hundreds of separate entities with which the Company is involved. In general, the third-party investors in the obligations of consolidated VIEs have legal recourse only to the assets of the respective VIEs and do not have such recourse to the Company, except where the Company has provided a guarantee to the investors or is the counterparty to certain derivative transactions involving the VIE. Thus, the Company’s maximum legal exposure to loss related to consolidated VIEs is significantly less than the carrying value of the consolidated VIE assets due to outstanding third-party financing. Intercompany assets and liabilities are excluded from Citi’s Consolidated Balance Sheet. All VIE assets are restricted from being sold or pledged as collateral. The cash flows from these assets are the only source used to pay down the associated liabilities, which are non-recourse to the Company’s general assets. See the Consolidated Balance Sheet for more information about these Consolidated VIE assets and liabilities. Significant Interests in Unconsolidated VIEs—Balance Sheet Classification The following table presents the carrying amounts and classification of significant variable interests in unconsolidated VIEs: In billions of dollars December 31, 2016 December 31, 2015 Cash $ 0.1 $ 0.1 Trading account assets 8.0 6.2 Investments 4.4 3.0 Total loans, net of allowance 18.8 23.6 Other 1.5 1.7 Total assets $ 32.8 $ 34.6 Credit Card Securitizations The Company securitizes credit card receivables through trusts established to purchase the receivables. Citigroup transfers receivables into the trusts on a non-recourse basis. Credit card securitizations are revolving securitizations; as customers pay their credit card balances, the cash proceeds are used to purchase new receivables and replenish the receivables in the trust. Substantially all of the Company’s credit card securitization activity is through two trusts—Citibank Credit Card Master Trust (Master Trust) and the Citibank Omni Master Trust (Omni Trust), with the substantial majority through the Master Trust. These trusts are consolidated entities because, as servicer, Citigroup has the power to direct the activities that most significantly impact the economic performance of the trusts, Citigroup holds a seller’s interest and certain securities issued by the trusts, which could result in exposure to potentially significant losses or benefits from the trusts. Accordingly, the transferred credit card receivables remain on Citi’s Consolidated Balance Sheet with no gain or loss recognized. The debt issued by the trusts to third parties is included on Citi’s Consolidated Balance Sheet. The Company utilizes securitizations as one of the sources of funding for its business in North America . The following table reflects amounts related to the Company’s securitized credit card receivables: In billions of dollars December 31, 2016 December 31, 2015 Ownership interests in principal amount of trust credit card receivables Sold to investors via trust-issued securities $ 22.7 $ 29.7 Retained by Citigroup as trust-issued securities 7.4 9.4 Retained by Citigroup via non-certificated interests 20.6 16.5 Total $ 50.7 $ 55.6 The following table summarizes selected cash flow information related to Citigroup’s credit card securitizations: In billions of dollars 2016 2015 2014 Proceeds from new securitizations $ 3.3 $ — $ 12.6 Pay down of maturing notes (10.3 ) (7.4 ) (7.8 ) Managed Loans After securitization of credit card receivables, the Company continues to maintain credit card customer account relationships and provides servicing for receivables transferred to the trusts. As a result, the Company considers the securitized credit card receivables to be part of the business it manages. As Citigroup consolidates the credit card trusts, all managed securitized card receivables are on-balance sheet. Funding, Liquidity Facilities and Subordinated Interests As noted above, Citigroup securitizes credit card receivables through two securitization trusts—Master Trust and Omni Trust. The liabilities of the trusts are included in the Consolidated Balance Sheet, excluding those retained by Citigroup. The Master Trust issues fixed- and floating-rate term notes. Some of the term notes may be issued to multi-seller commercial paper conduits. The weighted average maturity of the term notes issued by the Master Trust was 2.6 years as of December 31, 2016 and 2.4 years as of December 31, 2015 . Master Trust Liabilities (at Par Value) In billions of dollars Dec. 31, 2016 Dec. 31, 2015 Term notes issued to third parties $ 21.7 $ 28.4 Term notes retained by Citigroup affiliates 5.5 7.5 Total Master Trust liabilities $ 27.2 $ 35.9 The Omni Trust issues fixed- and floating-rate term notes, some of which are purchased by multi-seller commercial paper conduits. The weighted average maturity of the third-party term notes issued by the Omni Trust was 1.9 years as of December 31, 2016 and 0.9 years as of December 31, 2015 . Omni Trust Liabilities (at Par Value) In billions of dollars Dec. 31, 2016 Dec. 31, 2015 Term notes issued to third parties $ 1.0 $ 1.3 Term notes retained by Citigroup affiliates 1.9 1.9 Total Omni Trust liabilities $ 2.9 $ 3.2 Mortgage Securitizations The Company provides a wide range of mortgage loan products to a diverse customer base. Once originated, the Company often securitizes these loans through the use of VIEs. These VIEs are funded through the issuance of trust certificates backed solely by the transferred assets. These certificates have the same life as the transferred assets. In addition to providing a source of liquidity and less expensive funding, securitizing these assets also reduces the Company’s credit exposure to the borrowers. These mortgage loan securitizations are primarily non-recourse, thereby effectively transferring the risk of future credit losses to the purchasers of the securities issued by the trust. However, the Company’s U.S. consumer mortgage business generally retains the servicing rights and in certain instances retains investment securities, interest-only strips and residual interests in future cash flows from the trusts and also provides servicing for a limited number of ICG securitizations. The Company securitizes mortgage loans generally through either a government-sponsored agency, such as Ginnie Mae, Fannie Mae or Freddie Mac (U.S. agency-sponsored mortgages), or private-label (non-agency-sponsored mortgages) securitization. The Company is not the primary beneficiary of its U.S. agency-sponsored mortgage securitizations because Citigroup does not have the power to direct the activities of the VIE that most significantly impact the entity’s economic performance. Therefore, Citi does not consolidate these U.S. agency-sponsored mortgage securitizations. Substantially all of the Consumer loans sold or securitized through non-consolidated trusts by Citigroup are U.S. prime residential mortgage loans. Retained interests in non-consolidated mortgage securitization trusts are classified as Trading account assets , except for MSRs which are included in Mortgage servicing rights on Citigroup’s Consolidated Balance Sheet. The Company does not consolidate certain non-agency-sponsored mortgage securitizations because Citi is either not the servicer with the power to direct the significant activities of the entity or Citi is the servicer, but the servicing relationship is deemed to be a fiduciary relationship; therefore, Citi is not deemed to be the primary beneficiary of the entity. In certain instances, the Company has (i) the power to direct the activities and (ii) the obligation to either absorb losses or the right to receive benefits that could be potentially significant to its non-agency-sponsored mortgage securitizations and, therefore, is the primary beneficiary and, thus, consolidates the VIE. The following table summarizes selected cash flow information related to Citigroup mortgage securitizations: 2016 2015 2014 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- U.S. agency- Non-agency- Proceeds from new securitizations (1) $ 41.3 $ 11.8 $ 35.0 $ 12.1 $ 27.8 $ 11.8 Contractual servicing fees received 0.4 — 0.5 — 0.6 — Cash flows received on retained interests and other net cash flows 0.1 — 0.1 — 0.1 — (1) The proceeds from new securitizations in 2016 and 2015 include $0.5 billion and $0.7 billion , respectively, related to personal loan securitizations. Agency and non-agency securitization gains for the year ended December 31, 2016 were $105 million and $107 million , respectively. Agency and non-agency securitization gains for the year ended December 31, 2015 were $149 million and $41 million , respectively, and $214 million and $53 million , respectively, for the year ended December 31, 2014 . Key assumptions used in measuring the fair value of retained interests at the date of sale or securitization of mortgage receivables were as follows: December 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 0.8% to 13.7% — — Weighted average discount rate 9.9 % — — Constant prepayment rate 3.8% to 30.9% — — Weighted average constant prepayment rate 11.1 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 0.5 to 17.5 years — — Note: Citi held no retained interests in non-agency-sponsored mortgages securitized during 2016 . December 31, 2015 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.0% to 11.4% 2.0% to 3.2% 2.9% to 12.1% Weighted average discount rate 6.8 % 2.9 % 5.2 % Constant prepayment rate 5.7% to 34.9% — 2.8% to 8.0% Weighted average constant prepayment rate 11.8 % — 3.5 % Anticipated net credit losses (2) NM 40.0 % 38.1% to 92.0% Weighted average anticipated net credit losses NM 40.0 % 70.6 % Weighted average life 3.5 to 13.8 years 2.5 to 9.8 years 8.9 to 12.9 years (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. (2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above. Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees. The interests retained by the Company range from highly rated and/or senior in the capital structure to unrated and/or residual interests. The key assumptions used to value retained interests, and the sensitivity of the fair value to adverse changes of 10% and 20% in each of the key assumptions, are set forth in the tables below. The negative effect of each change is calculated independently, holding all other assumptions constant. Because the key assumptions may not be independent, the net effect of simultaneous adverse changes in the key assumptions may be less than the sum of the individual effects shown below. December 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 0.7% to 28.2% 0.0% to 8.1% 5.1% to 26.4% Weighted average discount rate 9.0 % 2.1 % 13.1 % Constant prepayment rate 6.8% to 22.8% 4.2% to 14.7% 0.5% to 37.5% Weighted average constant prepayment rate 10.2 % 11.0 % 10.8 % Anticipated net credit losses (2) NM 0.5% to 85.6% 8.0% to 63.7% Weighted average anticipated net credit losses NM 31.4 % 48.3 % Weighted average life 0.2 to 28.8 years 5.0 to 8.5 years 1.2 to 12.1 years December 31, 2015 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 0.0% to 27.0% 1.6% to 67.6% 2.0% to 24.9% Weighted average discount rate 4.9 % 7.6 % 8.4 % Constant prepayment rate 5.7% to 27.8% 4.2% to 100.0% 0.5% to 20.8% Weighted average constant prepayment rate 12.3 % 14.0 % 7.5 % Anticipated net credit losses (2) NM 0.2% to 89.1% 3.8% to 92.0% Weighted average anticipated net credit losses NM 48.9 % 54.4 % Weighted average life 1.3 to 21.0 years 0.3 to 18.1 years 0.9 to 19.0 years (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. (2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above. Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees. December 31, 2016 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 2,258 $ 26 $ 161 Discount rates Adverse change of 10% $ (71 ) $ (7 ) $ (8 ) Adverse change of 20% (138 ) (14 ) (16 ) Constant prepayment rate Adverse change of 10% (80 ) (2 ) (4 ) Adverse change of 20% (160 ) (3 ) (8 ) Anticipated net credit losses Adverse change of 10% NM (7 ) (1 ) Adverse change of 20% NM (14 ) (2 ) December 31, 2015 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 3,546 $ 179 $ 533 Discount rates Adverse change of 10% $ (79 ) $ (8 ) $ (25 ) Adverse change of 20% (155 ) (15 ) (49 ) Constant prepayment rate Adverse change of 10% (111 ) (3 ) (9 ) Adverse change of 20% (213 ) (6 ) (18 ) Anticipated net credit losses Adverse change of 10% NM (6 ) (7 ) Adverse change of 20% NM (11 ) (14 ) (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees. Mortgage Servicing Rights In connection with the securitization of mortgage loans, the Company’s U.S. consumer mortgage business generally retains the servicing rights, which entitle the Company to a future stream of cash flows based on the outstanding principal balances of the loans and the contractual servicing fee. Failure to service the loans in accordance with contractual requirements may lead to a termination of the servicing rights and the loss of future servicing fees. These transactions create an intangible asset referred to as mortgage servicing rights (MSRs), which are recorded at fair value on Citi’s Consolidated Balance Sheet. The fair value of Citi’s capitalized MSRs was $1.6 billion and $1.8 billion at December 31, 2016 and 2015 , respectively. The MSRs correspond to principal loan balances of $168 billion and $198 billion as of December 31, 2016 and 2015 , respectively. The following table summarizes the changes in capitalized MSRs: In millions of dollars 2016 2015 Balance, beginning of year $ 1,781 $ 1,845 Originations 152 214 Changes in fair value of MSRs due to changes in inputs and assumptions (36 ) 110 Other changes (1) (313 ) (350 ) Sale of MSRs (2) (20 ) (38 ) Balance, as of December 31 $ 1,564 $ 1,781 (1) Represents changes due to customer payments and passage of time. (2) Amount includes sales of credit challenged MSRs for which Citi paid the new servicer. The fair value of the MSRs is primarily affected by changes in prepayments of mortgages that result from shifts in mortgage interest rates. Specifically, higher interest rates tend to lead to declining prepayments, which causes the fair value of the MSRs to increase. In managing this risk, the Company economically hedges a significant portion of the value of its MSRs through the use of interest rate derivative contracts, forward purchase and sale commitments of mortgage-backed securities and purchased securities all classified as Trading account assets . The Company receives fees during the course of servicing previously securitized mortgages. The amounts of these fees were as follows: In millions of dollars 2016 2015 2014 Servicing fees $ 484 $ 552 $ 638 Late fees 14 16 25 Ancillary fees 17 31 56 Total MSR fees $ 515 $ 599 $ 719 In the Consolidated Statement of Income these fees are primarily classified as Commissions and fees, and changes in MSR fair values are classified as Other revenue . In January 2017, Citi signed agreements to effectively exit its U.S. mortgage servicing operations by the end of 2018 and intensify its focus on loan originations. For additional information on these transactions, see Note 29 to the Consolidated Financial Statements. Re-securitizations The Company engages in re-securitization transactions in which debt securities are transferred to a VIE in exchange for new beneficial interests. Citi did not transfer non-agency (private-label) securities to re-securitization entities during the year ended December 31, 2016 . During the year ended December 31, 2015 , Citi transferred non-agency (private-label) securities with an original par value of $885 million to re-securitization entities. These securities are backed by either residential or commercial mortgages and are often structured on behalf of clients. As of December 31, 2016 , the fair value of Citi-retained interests in private-label re-securitization transactions structured by Citi totaled approximately $126 million (all related to re-securitization transactions prior to 2016 ), which has been recorded in Trading account assets . Of this amount, substantially all was related to subordinated beneficial interests. As of December 31, 2015 , the fair value of Citi-retained interests in private-label re-securitization transactions structured by Citi totaled approximately $428 million (including $132 million related to re-securitization transactions executed in 2015 ). Of this amount, approximately $18 million was related to senior beneficial interests and approximately $410 million was related to subordinated beneficial interests. The original par value of private-label re-securitization transactions in which Citi holds a retained interest as of December 31, 2016 and 2015 was approximately $1.3 billion and $3.7 billion , respectively. The Company also re-securitizes U.S. government-agency guaranteed mortgage-backed (agency) securities. During the years ended December 31, 2016 and 2015 , Citi transferred agency securities with a fair value of approximately $23.9 billion and $17.8 billion , respectively, to re-securitization entities. As of December 31, 2016 , the fair value of Citi-retained interests in agency re-securitization transactions structured by Citi totaled approximately $2.3 billion (including $741 million related to re-securitization transactions executed in 2016 ) compared to $1.8 billion as of December 31, 2015 (including $1.5 billion related to re-securitization transactions executed in 2015 ), which is recorded in Trading account assets . The original fair value of agency re-securitization transactions in which Citi holds a retained interest as of December 31, 2016 and 2015 was approximately $71.8 billion and $65.0 billion , respectively. As of December 31, 2016 and 2015 , the Company did not consolidate any private-label or agency re-securitization entities. Citi-Administered Asset-Backed Commercial Paper Conduits The Company is active in the asset-backed commercial paper conduit business as administrator of several multi-seller commercial paper conduits and also as a service provider to single-seller and other commercial paper conduits sponsored by third parties. Citi’s multi-seller commercial paper conduits are designed to provide the Company’s clients access to low

DERIVATIVES ACTIVITIES

DERIVATIVES ACTIVITIES	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES ACTIVITIES	DERIVATIVES ACTIVITIES In the ordinary course of business, Citigroup enters into various types of derivative transactions. These derivative transactions include: • Futures and forward contracts, which are commitments to buy or sell at a future date a financial instrument, commodity or currency at a contracted price and may be settled in cash or through delivery of an item readily convertible to cash. • Swap contracts, which are commitments to settle in cash at a future date or dates that may range from a few days to a number of years, based on differentials between specified indices or financial instruments, as applied to a notional principal amount. • Option contracts, which give the purchaser, for a premium, the right, but not the obligation, to buy or sell within a specified time a financial instrument, commodity or currency at a contracted price that may also be settled in cash, based on differentials between specified indices or prices. Swaps, forwards and some option contracts are over-the-counter (OTC) derivatives that are bilaterally negotiated with counterparties and settled with those counterparties, except for swap contracts that are novated and "cleared" through central counterparties (CCPs). Futures contracts and other option contracts are standardized contracts that are traded on an exchange with a CCP as the counterparty from the inception of the transaction. Citigroup enters into derivative contracts relating to interest rate, foreign currency, commodity and other market/credit risks for the following reasons: • Trading Purposes: Citigroup trades derivatives as an active market maker. Citigroup offers its customers derivatives in connection with their risk management actions to transfer, modify or reduce their interest rate, foreign exchange and other market/credit risks or for their own trading purposes. Citigroup also manages its derivative risk positions through offsetting trade activities, controls focused on price verification and daily reporting of positions to senior managers. • Hedging : Citigroup uses derivatives in connection with its own risk management activities to hedge certain risks or reposition the risk profile of the Company. Hedging may be accomplished by applying hedge accounting in accordance with ASC 815, Derivatives and Hedging, or by an economic hedge. For example, Citigroup issues fixed-rate long-term debt and then enters into a receive-fixed, pay-variable-rate interest rate swap with the same tenor and notional amount to synthetically convert the interest payments to a net variable-rate basis. This strategy is the most common form of an interest rate hedge, as it minimizes net interest cost in certain yield curve environments. Derivatives are also used to manage market risks inherent in specific groups of on-balance sheet assets and liabilities, including AFS securities, commodities and borrowings, as well as other interest-sensitive assets and liabilities. In addition, foreign-exchange contracts are used to hedge non-U.S.-dollar-denominated debt, foreign-currency-denominated AFS securities and net investment exposures. Derivatives may expose Citigroup to market, credit or liquidity risks in excess of the amounts recorded on the Consolidated Balance Sheet. Market risk on a derivative product is the exposure created by potential fluctuations in interest rates, market prices, foreign exchange rates and other factors and is a function of the type of product, the volume of transactions, the tenor and terms of the agreement and the underlying volatility. Credit risk is the exposure to loss in the event of nonperformance by the other party to satisfy a derivative liability where the value of any collateral held by Citi is not adequate to cover such losses. The recognition in earnings of unrealized gains on derivative transactions is subject to management’s assessment of the probability of counterparty default. Liquidity risk is the potential exposure that arises when the size of a derivative position may affect the ability to monetize the position in a reasonable period of time and at a reasonable cost in periods of high volatility and financial stress. Derivative transactions are customarily documented under industry standard master netting agreements that provide that following an event of default, the non-defaulting party may promptly terminate all transactions between the parties and determine the net amount due to be paid to, or by, the defaulting party. Events of default include (i) failure to make a payment on a derivatives transaction that remains uncured following applicable notice and grace periods, (ii) breach of agreement that remains uncured after applicable notice and grace periods, (iii) breach of a representation, (iv) cross default, either to third-party debt or to other derivative transactions entered into between the parties, or, in some cases, their affiliates, (v) the occurrence of a merger or consolidation which results in a party’s becoming a materially weaker credit, and (vi) the cessation or repudiation of any applicable guarantee or other credit support document. Obligations under master netting agreements are often secured by collateral posted under an industry standard credit support annex to the master netting agreement. An event of default may also occur under a credit support annex if a party fails to make a collateral delivery that remains uncured following applicable notice and grace periods. The netting and collateral rights incorporated in the master netting agreements are considered to be legally enforceable if a supportive legal opinion has been obtained from counsel of recognized standing that provides the requisite level of certainty regarding enforceability and that the exercise of rights by the non-defaulting party to terminate and close-out transactions on a net basis under these agreements will not be stayed or avoided under applicable law upon an event of default including bankruptcy, insolvency or similar proceeding. A legal opinion may not be sought for certain jurisdictions where local law is silent or unclear as to the enforceability of such rights or where adverse case law or conflicting regulation may cast doubt on the enforceability of such rights. In some jurisdictions and for some counterparty types, the insolvency law may not provide the requisite level of certainty. For example, this may be the case for certain sovereigns, municipalities, central banks and U.S. pension plans. Exposure to credit risk on derivatives is affected by market volatility, which may impair the ability of counterparties to satisfy their obligations to the Company. Credit limits are established and closely monitored for customers engaged in derivatives transactions. Citi considers the level of legal certainty regarding enforceability of its offsetting rights under master netting agreements and credit support annexes to be an important factor in its risk management process. Specifically, Citi generally transacts much lower volumes of derivatives under master netting agreements where Citi does not have the requisite level of legal certainty regarding enforceability, because such derivatives consume greater amounts of single counterparty credit limits than those executed under enforceable master netting agreements. Cash collateral and security collateral in the form of G10 government debt securities is often posted by a party to a master netting agreement to secure the net open exposure of the other party; the receiving party is free to commingle/rehypothecate such collateral in the ordinary course of its business. Nonstandard collateral such as corporate bonds, municipal bonds, U.S. agency securities and/or MBS may also be pledged as collateral for derivative transactions. Security collateral posted to open and maintain a master netting agreement with a counterparty, in the form of cash and/or securities, may from time to time be segregated in an account at a third-party custodian pursuant to a tri-party account control agreement. Information pertaining to Citigroup’s derivative activities, based on notional amounts, is presented in the table below. Derivative notional amounts are reference amounts from which contractual payments are derived and do not represent a complete and accurate measure of Citi’s exposure to derivative transactions. Rather, Citi’s derivative exposure arises primarily from market fluctuations (i.e., market risk), counterparty failure (i.e., credit risk) and/or periods of high volatility or financial stress (i.e., liquidity risk), as well as any market valuation adjustments that may be required on the transactions. Moreover, notional amounts do not reflect the netting of offsetting trades. For example, if Citi enters into a receive-fixed interest rate swap with $100 million notional, and offsets this risk with an identical but opposite pay-fixed position with a different counterparty, $200 million in derivative notionals is reported, although these offsetting positions may result in de minimis overall market risk. Aggregate derivative notional amounts can fluctuate from period to period in the normal course of business based on Citi’s market share, levels of client activity and other factors. Derivative Notionals Hedging instruments under ASC 815 (1)(2) Other derivative instruments Trading derivatives Management hedges (3) In millions of dollars December 31, December 31, December 31, December 31, December 31, December 31, Interest rate contracts Swaps $ 151,331 $ 166,576 $ 19,145,250 $ 22,208,794 $ 47,324 $ 28,969 Futures and forwards 97 — 6,864,276 6,868,340 30,834 38,421 Written options — — 2,921,070 3,033,617 4,759 2,606 Purchased options — — 2,768,528 2,887,605 7,320 4,575 Total interest rate contract notionals $ 151,428 $ 166,576 $ 31,699,124 $ 34,998,356 $ 90,237 $ 74,571 Foreign exchange contracts Swaps $ 19,042 $ 23,007 $ 5,492,145 $ 4,765,687 $ 22,676 $ 23,960 Futures, forwards and spot 56,964 72,124 3,251,132 2,563,649 3,419 3,034 Written options — 448 1,194,325 1,125,664 — — Purchased options — 819 1,215,961 1,131,816 — — Total foreign exchange contract notionals $ 76,006 $ 96,398 $ 11,153,563 $ 9,586,816 $ 26,095 $ 26,994 Equity contracts Swaps $ — $ — $ 192,366 $ 180,963 $ — $ — Futures and forwards — — 37,557 33,735 — — Written options — — 304,579 298,876 — — Purchased options — — 266,070 265,062 — — Total equity contract notionals $ — $ — $ 800,572 $ 778,636 $ — $ — Commodity and other contracts Swaps $ — $ — $ 70,774 $ 70,561 $ — $ — Futures and forwards 182 789 142,530 106,474 — — Written options — — 74,627 72,648 — — Purchased options — — 69,629 66,051 — — Total commodity and other contract notionals $ 182 $ 789 $ 357,560 $ 315,734 $ — $ — Credit derivatives (4) Protection sold $ — $ — $ 859,420 $ 950,922 $ — $ — Protection purchased — — 883,003 981,586 19,470 23,628 Total credit derivatives $ — $ — $ 1,742,423 $ 1,932,508 $ 19,470 $ 23,628 Total derivative notionals $ 227,616 $ 263,763 $ 45,753,242 $ 47,612,050 $ 135,802 $ 125,193 (1) The notional amounts presented in this table do not include hedge accounting relationships under ASC 815 where Citigroup is hedging the foreign currency risk of a net investment in a foreign operation by issuing a foreign-currency-denominated debt instrument. The notional amount of such debt was $1,825 million and $2,102 million at December 31, 2016 and December 31, 2015 , respectively. (2) Derivatives in hedge accounting relationships accounted for under ASC 815 are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities on the Consolidated Balance Sheet. (3) Management hedges represent derivative instruments used to mitigate certain economic risks, but for which hedge accounting is not applied. These derivatives are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities on the Consolidated Balance Sheet. (4) Credit derivatives are arrangements designed to allow one party (protection buyer) to transfer the credit risk of a “reference asset” to another party (protection seller). These arrangements allow a protection seller to assume the credit risk associated with the reference asset without directly purchasing that asset. The Company enters into credit derivative positions for purposes such as risk management, yield enhancement, reduction of credit concentrations and diversification of overall risk. The following tables present the gross and net fair values of the Company’s derivative transactions and the related offsetting amounts as of December 31, 2016 and December 31, 2015 . Gross positive fair values are offset against gross negative fair values by counterparty pursuant to enforceable master netting agreements. Under ASC 815-10-45, payables and receivables in respect of cash collateral received from or paid to a given counterparty pursuant to a credit support annex are included in the offsetting amount if a legal opinion supporting the enforceability of netting and collateral rights has been obtained. GAAP does not permit similar offsetting for security collateral. The tables also present amounts that are not permitted to be offset, such as security collateral or cash collateral posted at third-party custodians, but which would be eligible for offsetting to the extent an event of default occurred and a legal opinion supporting enforceability of the netting and collateral rights has been obtained. Derivative Mark-to-Market (MTM) Receivables/Payables In millions of dollars at December 31, 2016 Derivatives classified (1)(2)(3) Derivatives classified in Other assets / liabilities (2)(3) Derivatives instruments designated as ASC 815 hedges Assets Liabilities Assets Liabilities Over-the-counter $ 716 $ 171 $ 1,927 $ 22 Cleared 3,530 2,154 47 82 Interest rate contracts $ 4,246 $ 2,325 $ 1,974 $ 104 Over-the-counter $ 2,494 $ 393 $ 747 $ 645 Foreign exchange contracts $ 2,494 $ 393 $ 747 $ 645 Total derivative instruments designated as ASC 815 hedges $ 6,740 $ 2,718 $ 2,721 $ 749 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 244,072 $ 221,534 $ 225 $ 5 Cleared 120,920 130,855 240 349 Exchange traded 87 47 — — Interest rate contracts $ 365,079 $ 352,436 $ 465 $ 354 Over-the-counter $ 182,659 $ 186,867 $ — $ 60 Cleared 482 470 — — Exchange traded 27 31 — — Foreign exchange contracts $ 183,168 $ 187,368 $ — $ 60 Over-the-counter $ 15,625 $ 19,119 $ — $ — Cleared 1 21 — — Exchange traded 8,484 7,376 — — Equity contracts $ 24,110 $ 26,516 $ — $ — Over-the-counter $ 13,046 $ 14,234 $ — $ — Exchange traded 719 798 — — Commodity and other contracts $ 13,765 $ 15,032 $ — $ — Over-the-counter $ 19,033 $ 19,563 $ 159 $ 78 Cleared 5,582 5,874 47 310 Credit derivatives (4) $ 24,615 $ 25,437 $ 206 $ 388 Total derivatives instruments not designated as ASC 815 hedges $ 610,737 $ 606,789 $ 671 $ 802 Total derivatives $ 617,477 $ 609,507 $ 3,392 $ 1,551 Cash collateral paid/received (5)(6) $ 11,188 $ 15,731 $ 8 $ 1 Less: Netting agreements (7) (519,000 ) (519,000 ) — — Less: Netting cash collateral received/paid (8) (45,912 ) (49,811 ) (1,345 ) (53 ) Net receivables/payables included on the consolidated balance sheet (9) $ 63,753 $ 56,427 $ 2,055 $ 1,499 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (819 ) $ (19 ) $ — $ — Less: Non-cash collateral received/paid (11,767 ) (5,883 ) (530 ) — Total net receivables/payables (9) $ 51,167 $ 50,525 $ 1,525 $ 1,499 (1) The trading derivatives fair values are presented in Note 24 to the Consolidated Financial Statements. (2) Derivative mark-to-market receivables/payables related to management hedges are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities . (3) Over-the-counter (OTC) derivatives are derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (4) The credit derivatives trading assets comprise $8,871 million related to protection purchased and $15,744 million related to protection sold as of December 31, 2016 . The credit derivatives trading liabilities comprise $16,722 million related to protection purchased and $8,715 million related to protection sold as of December 31, 2016 . (5) For the trading account assets/liabilities, reflects the net amount of the $60,999 million and $61,643 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $49,811 million was used to offset trading derivative liabilities and, of the gross cash collateral received, $45,912 million was used to offset trading derivative assets. (6) For cash collateral paid with respect to non-trading derivative assets, reflects the net amount of $61 million of gross cash collateral paid, of which $53 million is netted against non-trading derivative positions within Other liabilities . For cash collateral received with respect to non-trading derivative liabilities, reflects the net amount of $1,346 million of gross cash collateral received, of which $1,345 million is netted against OTC non-trading derivative positions within Other assets . (7) Represents the netting of derivative receivable and payable balances with the same counterparty under enforceable netting agreements. Approximately $383 billion , $128 billion and $8 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (8) Represents the netting of cash collateral paid and received by counterparty under enforceable credit support agreements. Substantially all cash collateral received and paid is netted against OTC derivative assets and liabilities, respectively. (9) The net receivables/payables include approximately $7 billion of derivative asset and $9 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. In millions of dollars at December 31, 2015 Derivatives classified in trading (1)(2)(3) Derivatives classified in Other assets / liabilities (2)(3) Derivatives instruments designated as ASC 815 hedges Assets Liabilities Assets Liabilities Over-the-counter $ 262 $ 105 $ 2,328 $ 106 Cleared 4,607 1,471 5 — Interest rate contracts $ 4,869 $ 1,576 $ 2,333 $ 106 Over-the-counter $ 2,688 $ 364 $ 95 $ 677 Foreign exchange contracts $ 2,688 $ 364 $ 95 $ 677 Total derivative instruments designated as ASC 815 hedges $ 7,557 $ 1,940 $ 2,428 $ 783 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 289,124 $ 267,761 $ 182 $ 12 Cleared 120,848 126,532 244 216 Exchange traded 53 35 — — Interest rate contracts $ 410,025 $ 394,328 $ 426 $ 228 Over-the-counter $ 126,474 $ 133,361 $ — $ 66 Cleared 134 152 — — Exchange traded 21 36 — — Foreign exchange contracts $ 126,629 $ 133,549 $ — $ 66 Over-the-counter $ 14,560 $ 20,107 $ — $ — Cleared 28 3 — — Exchange traded 7,297 6,406 — — Equity contracts $ 21,885 $ 26,516 $ — $ — Over-the-counter $ 16,794 $ 18,641 $ — $ — Exchange traded 1,216 1,912 — — Commodity and other contracts $ 18,010 $ 20,553 $ — $ — Over-the-counter $ 31,072 $ 30,608 $ 711 $ 245 Cleared 3,803 3,560 131 318 Credit derivatives (4) $ 34,875 $ 34,168 $ 842 $ 563 Total derivatives instruments not designated as ASC 815 hedges $ 611,424 $ 609,114 $ 1,268 $ 857 Total derivatives $ 618,981 $ 611,054 $ 3,696 $ 1,640 Cash collateral paid/received (5)(6) $ 4,911 $ 13,628 $ 8 $ 37 Less: Netting agreements (7) (524,481 ) (524,481 ) — — Less: Netting cash collateral received/paid (8) (43,227 ) (42,609 ) (1,949 ) (53 ) Net receivables/payables included on the Consolidated Balance Sheet (9) $ 56,184 $ 57,592 $ 1,755 $ 1,624 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (779 ) $ (2 ) $ — $ — Less: Non-cash collateral received/paid (9,855 ) (5,131 ) (270 ) — Total net receivables/payables (9) $ 45,550 $ 52,459 $ 1,485 $ 1,624 (1) The trading derivatives fair values are presented in Note 24 to the Consolidated Financial Statements. (2) Derivative mark-to-market receivables/payables related to management hedges are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities . (3) Over-the-counter (OTC) derivatives include derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (4) The credit derivatives trading assets comprise $17,957 million related to protection purchased and $16,918 million related to protection sold as of December 31, 2015 . The credit derivatives trading liabilities comprise $16,968 million related to protection purchased and $17,200 million related to protection sold as of December 31, 2015 . (5) For the trading account assets/liabilities, reflects the net amount of the $47,520 million and $56,855 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $42,609 million was used to offset derivative liabilities and, of the gross cash collateral received, $43,227 million was used to offset derivative assets. (6) For cash collateral paid with respect to non-trading derivative assets, reflects the net amount of $61 million of the gross cash collateral paid, of which $53 million is netted against non-trading derivative positions within Other liabilities . For cash collateral received with respect to non-trading derivative liabilities, reflects the net amount of $1,986 million of gross cash collateral received of which $1,949 million is netted against non-trading derivative positions within Other assets . (7) Represents the netting of derivative receivable and payable balances with the same counterparty under enforceable netting agreements. Approximately $391 billion , $126 billion and $7 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (8) Represents the netting of cash collateral paid and received by counterparty under enforceable credit support agreements. Substantially all cash collateral received and paid is netted against OTC derivative assets and liabilities, respectively. (9) The net receivables/payables include approximately $10 billion of derivative asset and $10 billion of liability fair values not subject to enforceable master netting agreements. For the years ended December 31, 2016 , 2015 and 2014, the amounts recognized in Principal transactions in the Consolidated Statement of Income related to derivatives not designated in a qualifying hedging relationship, as well as the underlying non-derivative instruments, are presented in Note 6 to the Consolidated Financial Statements. Citigroup presents this disclosure by business classification, showing derivative gains and losses related to its trading activities together with gains and losses related to non-derivative instruments within the same trading portfolios, as this represents the way these portfolios are risk managed. The amounts recognized in Other revenue in the Consolidated Statement of Income related to derivatives not designated in a qualifying hedging relationship are shown below. The table below does not include any offsetting gains/losses on the economically hedged items to the extent such amounts are also recorded in Other revenue . Gains (losses) included in Other revenue In millions of dollars 2016 2015 2014 Interest rate contracts $ (81 ) $ 117 $ (227 ) Foreign exchange 12 (39 ) 14 Credit derivatives (1,009 ) 476 (150 ) Total Citigroup $ (1,078 ) $ 554 $ (363 ) Accounting for Derivative Hedging Citigroup accounts for its hedging activities in accordance with ASC 815, Derivatives and Hedging . As a general rule, hedge accounting is permitted where the Company is exposed to a particular risk, such as interest rate or foreign exchange risk, that causes changes in the fair value of an asset or liability or variability in the expected future cash flows of an existing asset, liability or a forecasted transaction that may affect earnings. Derivative contracts hedging the risks associated with changes in fair value are referred to as fair value hedges, while contracts hedging the variability of expected future cash flows are cash flow hedges. Hedges that utilize derivatives or debt instruments to manage the foreign exchange risk associated with equity investments in non-U.S.-dollar-functional-currency foreign subsidiaries (net investment in a foreign operation) are net investment hedges. To qualify as an accounting hedge under the hedge accounting rules (versus an economic hedge where hedge accounting is not applied), a hedging relationship must be highly effective in offsetting the risk designated as being hedged. The hedge relationship must be formally documented at inception, detailing the particular risk management objective and strategy for the hedge. This includes the item and risk(s) being hedged, the hedging instrument being used and how effectiveness will be assessed. The effectiveness of these hedging relationships is evaluated at hedge inception and on an ongoing basis both on a retrospective and prospective basis, typically using quantitative measures of correlation, with hedge ineffectiveness measured and recorded in current earnings. Hedge effectiveness assessment methodologies are performed in a similar manner for similar hedges, and are used consistently throughout the hedging relationships. The assessment of effectiveness may exclude changes in the value of the hedged item that are unrelated to the risks being hedged and the changes in fair value of the derivative associated with time value. These excluded items are recognized in current earnings for the hedging derivative, while changes in the value of a hedged item that are not related to the hedged risk are not recorded. Discontinued Hedge Accounting A hedging instrument must be highly effective in accomplishing the hedge objective of offsetting either changes in the fair value or cash flows of the hedged item for the risk being hedged. Management may voluntarily de-designate an accounting hedge at any time, but if a hedge relationship is not highly effective, it no longer qualifies for hedge accounting and must be de-designated. Subsequent changes in the fair value of the derivative are recognized in Other revenue or Principal transactions, similar to trading derivatives, with no offset recorded related to the hedged item. For fair value hedges, any changes in the fair value of the hedged item remain as part of the basis of the asset or liability and are ultimately realized as an element of the yield on the item. For cash flow hedges, changes in fair value of the end-user derivative remain in Accumulated other comprehensive income (loss) (AOCI) and are included in the earnings of future periods when the forecasted hedged cash flows impact earnings. However, if it becomes probable that some or all of the hedged forecasted transactions will not occur, any amounts that remain in AOCI related to these transactions must be immediately reflected in Other revenue . The foregoing criteria are applied on a decentralized basis, consistent with the level at which market risk is managed, but are subject to various limits and controls. The underlying asset, liability or forecasted transaction may be an individual item or a portfolio of similar items. Fair Value Hedges Hedging of Benchmark Interest Rate Risk Citigroup’s fair value hedges are primarily hedges of fixed-rate long-term debt or assets, such as available-for-sale securities. Citigroup hedges exposure to changes in the fair value of outstanding fixed-rate issued debt. These hedges are designated as fair value hedges of the benchmark interest rate risk associated with the currency of the hedged liability. The fixed cash flows of the hedged items are typically converted to benchmark variable-rate cash flows by entering into receive-fixed, pay-variable interest rate swaps. By designating an interest rate swap contract as a hedging instrument and electing to apply ASC 815 fair value hedge accounting, the carrying value of the debt is adjusted to reflect the impact of changes in the benchmark interest rate, with such changes in value recorded in Other revenue . The related interest rate swap is recorded on the balance sheet at fair value, with changes in fair value also reflected in Other revenue . These amounts are expected to, and generally do, offset. Any net amount, representing hedge ineffectiveness, is automatically reflected in current earnings. These fair value hedge relationships use either regression or dollar-offset ratio analysis to assess whether the hedging relationships are highly effective at inception and on an ongoing basis. Citigroup also hedges its exposure to changes in the fair value of fixed-rate assets due to changes in benchmark interest rates, including available-for-sale debt securities and loans. The hedging instruments are typically receive-variable, pay-fixed interest rate swaps. These fair value hedging relationships use either regression or dollar-offset ratio analysis to assess whether the hedging relationships are highly effective at inception and on an ongoing basis. Hedging of Foreign Exchange Risk Citigroup hedges the change in fair value attributable to foreign exchange rate movements in available-for-sale securities that are denominated in currencies other than the functional currency of the entity holding the securities, which may be within or outside the U.S. The hedging instrument is generally a forward foreign exchange contract. In this hedge, the portion of the change in the fair value of the hedged available-for-sale security attributable to foreign exchange risk (i.e., spot rates) is reported in earnings, and not AOCI—which offsets the change in the fair value of the forward contract that is also reflected in earnings. Citigroup considers the premium associated with forward contracts (i.e., the differential between spot and contractual forward rates) as the cost of hedging; this amount is excluded from the assessment of hedge effectiveness and reflected directly in earnings over the life of the hedge. The dollar-offset method is used to assess hedge effectiveness. Since that assessment is based on changes in fair value attributable to changes in spot rates on both the available-for-sale securities and the forward contracts for the portion of the relationship hedged, the amount of hedge ineffectiveness is not significant. Hedging of Commodity Price Risk Citigroup hedges the change in fair value attributable to spot price movements in physical commodities inventory. The hedging instrument is a futures contract to sell the underlying commodity. In this hedge, the change in the value of the hedged inventory is reflected in earnings, which offsets the change in the fair value of the futures contract that is also reflected in earnings. Although the change in the fair value of the hedging instrument recorded in earnings includes changes in forward rates, Citigroup excludes the differential between the spot and the contractual forward rates under the futures contract from the assessment of hedge effectiveness. Since the assessment is based on changes in fair value attributable to change in spot prices on both the physical commodity and the futures contract, the amount of hedge ineffectiveness is not significant. The following table summarizes the gains (losses) on the Company’s fair value hedges: Gains (losses) on fair value hedges (1) Year ended December 31, In millions of dollars 2016 2015 2014 Gain (loss) on the derivatives in designated and qualifying fair value hedges Interest rate contracts $ (753 ) $

CONCENTRATIONS OF CREDIT RISK

CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF CREDIT RISK	CONCENTRATIONS OF CREDIT RISK Concentrations of credit risk exist when changes in economic, industry or geographic factors similarly affect groups of counterparties whose aggregate credit exposure is material in relation to Citigroup’s total credit exposure. Although Citigroup’s portfolio of financial instruments is broadly diversified along industry, product, and geographic lines, material transactions are completed with other financial institutions, particularly in the securities trading, derivatives and foreign exchange businesses. In connection with the Company’s efforts to maintain a diversified portfolio, the Company limits its exposure to any one geographic region, country or individual creditor and monitors this exposure on a continuous basis. At December 31, 2016 , Citigroup’s most significant concentration of credit risk was with the U.S. government and its agencies. The Company’s exposure, which primarily results from trading assets and investments issued by the U.S. government and its agencies, amounted to $228.5 billion and $223.0 billion at December 31, 2016 and 2015 , respectively. The German and Japan governments and their agencies, which are rated investment grade by both Moody’s and S&P, were the next largest exposures. The Company’s exposure to Germany amounted to $27.6 billion and $17.7 billion at December 31, 2016 and 2015 , respectively, and was composed of investment securities, loans and trading assets. The Company’s exposure to Japan amounted to $27.3 billion and $18.8 billion at December 31, 2016 and 2015 , respectively, and was composed of investment securities, loans and trading assets. The Company’s exposure to states and municipalities amounted to $30.7 billion and $29.3 billion at December 31, 2016 and 2015 , respectively, and was composed of trading assets, investment securities, derivatives and lending activities.

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	FAIR VALUE MEASUREMENT ASC 820-10 Fair Value Measurement , defines fair value, establishes a consistent framework for measuring fair value and requires disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Among other things, the standard requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Under ASC 820-10, the probability of default of a counterparty is factored into the valuation of derivative and other positions as well as the impact of Citigroup’s own credit risk on derivatives and other liabilities measured at fair value. Fair Value Hierarchy ASC 820-10 specifies a hierarchy of inputs based on whether the inputs are observable or unobservable. Observable inputs are developed using market data and reflect market participant assumptions, while unobservable inputs reflect the Company’s market assumptions. These two types of inputs have created the following fair value hierarchy: • Level 1: Quoted prices for identical instruments in active markets. • Level 2: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. • Level 3: Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable . As required under the fair value hierarchy, the Company considers relevant and observable market inputs in its valuations where possible. The frequency of transactions, the size of the bid-ask spread and the amount of adjustment necessary when comparing similar transactions are all factors in determining the liquidity of markets and the relevance of observed prices in those markets. The Company’s policy with respect to transfers between levels of the fair value hierarchy is to recognize transfers into and out of each level as of the end of the reporting period. Determination of Fair Value For assets and liabilities carried at fair value, the Company measures fair value using the procedures set out below, irrespective of whether the assets and liabilities are measured at fair value as a result of an election or whether they are required to be measured at fair value. When available, the Company uses quoted market prices to determine fair value and classifies such items as Level 1. In some cases where a market price is available, the Company will make use of acceptable practical expedients (such as matrix pricing) to calculate fair value, in which case the items are classified as Level 2. The Company may also apply a price-based methodology, which utilizes, where available, quoted prices or other market information obtained from recent trading activity in positions with the same or similar characteristics to the position being valued. The market activity and the amount of the bid-ask spread are among the factors considered in determining the liquidity of markets and the observability of prices from those markets. If relevant and observable prices are available, those valuations may be classified as Level 2. When less liquidity exists for a security or loan, a quoted price is stale, a significant adjustment to the price of a similar security is necessary to reflect differences in the terms of the actual security or loan being valued, or prices from independent sources are insufficient to corroborate the valuation, the “price” inputs are considered unobservable and the fair value measurements are classified as Level 3. If quoted market prices are not available, fair value is based upon internally developed valuation techniques that use, where possible, current market-based parameters, such as interest rates, currency rates and option volatilities. Items valued using such internally generated valuation techniques are classified according to the lowest level input or value driver that is significant to the valuation. Thus, an item may be classified as Level 3 even though there may be some significant inputs that are readily observable. Fair value estimates from internal valuation techniques are verified, where possible, to prices obtained from independent vendors or brokers. Vendors’ and brokers’ valuations may be based on a variety of inputs ranging from observed prices to proprietary valuation models. The following section describes the valuation methodologies used by the Company to measure various financial instruments at fair value, including an indication of the level in the fair value hierarchy in which each instrument is generally classified. Where appropriate, the description includes details of the valuation models, the key inputs to those models and any significant assumptions. Market Valuation Adjustments Generally, the unit of account for a financial instrument is the individual financial instrument. The Company applies market valuation adjustments that are consistent with the unit of account, which does not include adjustment due to the size of the Company’s position, except as follows. ASC 820-10 permits an exception, through an accounting policy election, to measure the fair value of a portfolio of financial assets and financial liabilities on the basis of the net open risk position when certain criteria are met. Citi has elected to measure certain portfolios of financial instruments, such as derivatives, that meet those criteria on the basis of the net open risk position. The Company applies market valuation adjustments, including adjustments to account for the size of the net open risk position, consistent with market participant assumptions and in accordance with the unit of account. Liquidity adjustments are applied to items in Level 2 or Level 3 of the fair-value hierarchy in an effort to ensure that the fair value reflects the price at which the net open risk position could be liquidated. The liquidity adjustment is based on the bid/offer spread for an instrument. When Citi has elected to measure certain portfolios of financial investments, such as derivatives, on the basis of the net open risk position, the liquidity adjustment may be adjusted to take into account the size of the position. Credit valuation adjustments (CVA) and funding valuation adjustments (FVA) are applied to over-the-counter (OTC) derivative instruments in which the base valuation generally discounts expected cash flows using the relevant base interest rate curve for the currency of the derivative (e.g., LIBOR for uncollateralized U.S.-dollar derivatives). As not all counterparties have the same credit risk as that implied by the relevant base curve, a CVA is necessary to incorporate the market view of both counterparty credit risk and Citi’s own credit risk in the valuation. FVA reflects a market funding risk premium inherent in the uncollateralized portion of derivative portfolios and in collateralized derivatives where the terms of the agreement do not permit the reuse of the collateral received. Citi’s CVA and FVA methodology consists of two steps. • First, the exposure profile for each counterparty is determined using the terms of all individual derivative positions and a Monte Carlo simulation or other quantitative analysis to generate a series of expected cash flows at future points in time. The calculation of this exposure profile considers the effect of credit risk mitigants and sources of funding, including pledged cash or other collateral and any legal right of offset that exists with a counterparty through arrangements such as netting agreements. Individual derivative contracts that are subject to an enforceable master netting agreement with a counterparty are aggregated as a netting set for this purpose, since it is those aggregate net cash flows that are subject to nonperformance risk. This process identifies specific, point-in-time future cash flows that are subject to nonperformance risk and unsecured funding, rather than using the current recognized net asset or liability as a basis to measure the CVA and FVA. • Second, for CVA, market-based views of default probabilities derived from observed credit spreads in the credit default swap (CDS) market are applied to the expected future cash flows determined in step one. Citi’s own-credit CVA is determined using Citi-specific CDS spreads for the relevant tenor. Generally, counterparty CVA is determined using CDS spread indices for each credit rating and tenor. For certain identified netting sets where individual analysis is practicable (e.g., exposures to counterparties with liquid CDSs), counterparty-specific CDS spreads are used. For FVA, a term structure of future liquidity spreads is applied to the expected future funding requirement. The CVA and FVA are designed to incorporate a market view of the credit and funding risk, respectively, inherent in the derivative portfolio. However, most unsecured derivative instruments are negotiated bilateral contracts and are not commonly transferred to third parties. Derivative instruments are normally settled contractually or, if terminated early, are terminated at a value negotiated bilaterally between the counterparties. Thus, the CVA and FVA may not be realized upon a settlement or termination in the normal course of business. In addition, all or a portion of these adjustments may be reversed or otherwise adjusted in future periods in the event of changes in the credit or funding risk associated with the derivative instruments. The table below summarizes the CVA and FVA applied to the fair value of derivative instruments at December 31, 2016 and 2015: Credit and funding valuation adjustments contra-liability (contra-asset) In millions of dollars December 31, December 31, Counterparty CVA $ (1,488 ) $ (1,470 ) Asset FVA (536 ) (584 ) Citigroup (own-credit) CVA 459 471 Liability FVA 62 106 Total CVA—derivative instruments (1) $ (1,503 ) $ (1,477 ) (1) FVA is included with CVA for presentation purposes. The table below summarizes pretax gains (losses) related to changes in CVA on derivative instruments, net of hedges, FVA on derivatives and debt valuation adjustments (DVA) on Citi’s own fair value option (FVO) liabilities for the years indicated: Credit/funding/debt valuation adjustments gain (loss) In millions of dollars 2016 2015 2014 Counterparty CVA $ 157 $ (115 ) $ (43 ) Asset FVA 47 (66 ) (518 ) Own-credit CVA 17 (28 ) (65 ) Liability FVA (44 ) 97 19 Total CVA—derivative instruments $ 177 $ (112 ) $ (607 ) DVA related to own FVO liabilities (1) $ (538 ) $ 367 $ 217 Total CVA and DVA (2) $ (361 ) $ 255 $ (390 ) (1) Effective January 1, 2016, Citigroup early adopted on a prospective basis only the provisions of ASU No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities , related to the presentation of DVA on fair value option liabilities. Accordingly, beginning in the first quarter 2016, the portion of the change in fair value of these liabilities related to changes in Citigroup’s own credit spreads (DVA) is reflected as a component of AOCI; previously these amounts were recognized in Citigroup’s revenues and net income. DVA amounts in AOCI will be recognized in revenue and net income if realized upon the settlement of the related liability (2) FVA is included with CVA for presentation purposes. Valuation Process for Fair Value Measurements Price verification procedures and related internal control procedures are governed by the Citigroup Pricing and Price Verification Policy and Standards , which is jointly owned by Finance and Risk Management. For fair value measurements of substantially all assets and liabilities held by the Company, individual business units are responsible for valuing the trading account assets and liabilities, and Product Control within Finance performs independent price verification procedures to evaluate those fair value measurements. Product Control is independent of the individual business units and reports to the Global Head of Product Control. It has authority over the valuation of financial assets and liabilities. Fair value measurements of assets and liabilities are determined using various techniques, including, but not limited to, discounted cash flows and internal models, such as option and correlation models. Based on the observability of inputs used, Product Control classifies the inventory as Level 1, Level 2 or Level 3 of the fair value hierarchy. When a position involves one or more significant inputs that are not directly observable, price verification procedures are performed that may include reviewing relevant historical data, analyzing profit and loss, valuing each component of a structured trade individually, and benchmarking, among others. Reports of inventory that is classified within Level 3 of the fair value hierarchy are distributed to senior management in Finance, Risk and the business. This inventory is also discussed in Risk Committees and in monthly meetings with senior trading management. As deemed necessary, reports may go to the Audit Committee of the Board of Directors or to the full Board of Directors. Whenever an adjustment is needed to bring the price of an asset or liability to its exit price, Product Control reports it to management along with other price verification results. In addition, the pricing models used in measuring fair value are governed by an independent control framework. Although the models are developed and tested by the individual business units, they are independently validated by the Model Validation Group within Risk Management and reviewed by Finance with respect to their impact on the price verification procedures. The purpose of this independent control framework is to assess model risk arising from models’ theoretical soundness, calibration techniques where needed, and the appropriateness of the model for a specific product in a defined market. To ensure their continued applicability, models are independently reviewed annually. In addition, Risk Management approves and maintains a list of products permitted to be valued under each approved model for a given business. Securities Purchased Under Agreements to Resell and Securities Sold Under Agreements to Repurchase No quoted prices exist for these instruments, so fair value is determined using a discounted cash-flow technique. Cash flows are estimated based on the terms of the contract, taking into account any embedded derivative or other features. These cash flows are discounted using interest rates appropriate to the maturity of the instrument as well as the nature of the underlying collateral. Generally, when such instruments are recorded at fair value, they are classified within Level 2 of the fair value hierarchy, as the inputs used in the valuation are readily observable. However, certain long-dated positions are classified within Level 3 of the fair value hierarchy. Trading Account Assets and Liabilities—Trading Securities and Trading Loans When available, the Company uses quoted market prices in active markets to determine the fair value of trading securities; such items are classified as Level 1 of the fair value hierarchy. Examples include government securities and exchange-traded equity securities. For bonds and secondary market loans traded over the counter, the Company generally determines fair value utilizing valuation techniques, including discounted cash flows, price-based and internal models, such as Black-Scholes and Monte Carlo simulation. Fair value estimates from these internal valuation techniques are verified, where possible, to prices obtained from independent sources, including third-party vendors. Vendors compile prices from various sources and may apply matrix pricing for similar bonds or loans where no price is observable. A price-based methodology utilizes, where available, quoted prices or other market information obtained from recent trading activity of assets with similar characteristics to the bond or loan being valued. The yields used in discounted cash flow models are derived from the same price information. Trading securities and loans priced using such methods are generally classified as Level 2. However, when less liquidity exists for a security or loan, a quoted price is stale, a significant adjustment to the price of a similar security or loan is necessary to reflect differences in the terms of the actual security or loan being valued, or prices from independent sources are insufficient to corroborate valuation, a loan or security is generally classified as Level 3. The price input used in a price-based methodology may be zero for a security, such as a subprime CDO, that is not receiving any principal or interest and is currently written down to zero. When the Company’s principal market for a portfolio of loans is the securitization market, the Company uses the securitization price to determine the fair value of the portfolio. The securitization price is determined from the assumed proceeds of a hypothetical securitization in the current market, adjusted for transformation costs (i.e., direct costs other than transaction costs) and securitization uncertainties such as market conditions and liquidity. As a result of the severe reduction in the level of activity in certain securitization markets since the second half of 2007, observable securitization prices for certain directly comparable portfolios of loans have not been readily available. Therefore, such portfolios of loans are generally classified as Level 3 of the fair value hierarchy. However, for other loan securitization markets, such as commercial real estate loans, price verification of the hypothetical securitizations has been possible, since these markets have remained active. Accordingly, this loan portfolio is classified as Level 2 of the fair value hierarchy. For most of the lending and structured direct subprime exposures, fair value is determined utilizing observable transactions where available, other market data for similar assets in markets that are not active and other internal valuation techniques. The valuation of certain asset-backed security (ABS) CDO positions utilizes prices based on the underlying assets of the ABS CDO. Trading Account Assets and Liabilities—Derivatives Exchange-traded derivatives, measured at fair value using quoted (i.e., exchange) prices in active markets, where available, are classified as Level 1 of the fair value hierarchy. Derivatives without a quoted price in an active market and derivatives executed over the counter are valued using internal valuation techniques. These derivative instruments are classified as either Level 2 or Level 3 depending upon the observability of the significant inputs to the model. The valuation techniques and inputs depend on the type of derivative and the nature of the underlying instrument. The principal techniques used to value these instruments are discounted cash flows and internal models, including Black-Scholes and Monte Carlo simulation. The key inputs depend upon the type of derivative and the nature of the underlying instrument and include interest rate yield curves, foreign exchange rates, volatilities and correlation. The Company uses overnight indexed swap (OIS) curves as fair value measurement inputs for the valuation of certain collateralized derivatives. Citi uses the relevant benchmark curve for the currency of the derivative (e.g., the London Interbank Offered Rate for U.S. dollar derivatives) as the discount rate for uncollateralized derivatives. As referenced above, during the third quarter of 2015 , Citi incorporated FVA into the fair value measurements due to what it believes to be an industry migration toward incorporating the market’s view of funding risk premium in OTC derivatives. The charge incurred in connection with the implementation of FVA was reflected in Principal transactions as a change in accounting estimate. Citi’s FVA methodology leverages the existing CVA methodology to estimate a funding exposure profile. The calculation of this exposure profile considers collateral agreements where the terms do not permit the Company to reuse the collateral received, including where counterparties post collateral to third-party custodians. Investments The investments category includes available-for-sale debt and marketable equity securities whose fair values are generally determined by utilizing similar procedures described for trading securities above or, in some cases, using vendor pricing as the primary source. Also included in investments are nonpublic investments in private equity and real estate entities. Determining the fair value of nonpublic securities involves a significant degree of management judgment, as no quoted prices exist and such securities are generally thinly traded. In addition, there may be transfer restrictions on private equity securities. The Company’s process for determining the fair value of such securities utilizes commonly accepted valuation techniques, including comparables analysis. In determining the fair value of nonpublic securities, the Company also considers events such as a proposed sale of the investee company, initial public offerings, equity issuances or other observable transactions. Private equity securities are generally classified as Level 3 of the fair value hierarchy. In addition, the Company holds investments in certain alternative investment funds that calculate NAV per share, including hedge funds, private equity funds and real estate funds. Investments in funds are generally classified as non-marketable equity securities carried at fair value. The fair values of these investments are estimated using the NAV per share of the Company’s ownership interest in the funds where it is not probable that the investment will be realized at a price other than the NAV. Consistent with the provisions of ASU No. 2015-07 these investments have not been categorized within the fair value hierarchy and are not included in the tables below. See Note 13 to the Consolidated Financial Statements for additional information. Short-Term Borrowings and Long-Term Debt Where fair value accounting has been elected, the fair value of non-structured liabilities is determined by utilizing internal models using the appropriate discount rate for the applicable maturity. Such instruments are generally classified as Level 2 of the fair value hierarchy when all significant inputs are readily observable. The Company determines the fair value of hybrid financial instruments, including structured liabilities, using the appropriate derivative valuation methodology (described above in “Trading Account Assets and Liabilities—Derivatives”) given the nature of the embedded risk profile. Such instruments are classified as Level 2 or Level 3 depending on the observability of significant inputs to the model. Items Measured at Fair Value on a Recurring Basis The following tables present for each of the fair value hierarchy levels the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2016 and December 31, 2015 . The Company may hedge positions that have been classified in the Level 3 category with other financial instruments (hedging instruments) that may be classified as Level 3, but also with financial instruments classified as Level 1 or Level 2 of the fair value hierarchy. The effects of these hedges are presented gross in the following tables: Fair Value Levels In millions of dollars at December 31, 2016 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ — $ 172,394 $ 1,496 $ 173,890 $ (40,686 ) $ 133,204 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 22,718 176 22,894 — 22,894 Residential — 291 399 690 — 690 Commercial — 1,000 206 1,206 — 1,206 Total trading mortgage-backed securities $ — $ 24,009 $ 781 $ 24,790 $ — $ 24,790 U.S. Treasury and federal agency securities $ 17,756 $ 3,423 $ 1 $ 21,180 $ — $ 21,180 State and municipal — 3,780 296 4,076 — 4,076 Foreign government 36,852 12,804 40 49,696 — 49,696 Corporate 424 14,199 324 14,947 — 14,947 Equity securities 45,331 4,985 127 50,443 — 50,443 Asset-backed securities — 892 1,868 2,760 — 2,760 Other trading assets (3) 2 9,464 2,814 12,280 — 12,280 Total trading non-derivative assets $ 100,365 $ 73,556 $ 6,251 $ 180,172 $ — $ 180,172 Trading derivatives Interest rate contracts $ 105 $ 366,995 $ 2,225 $ 369,325 Foreign exchange contracts 53 184,776 833 185,662 Equity contracts 2,306 21,209 595 24,110 Commodity contracts 261 12,999 505 13,765 Credit derivatives — 23,021 1,594 24,615 Total trading derivatives $ 2,725 $ 609,000 $ 5,752 $ 617,477 Cash collateral paid (4) $ 11,188 Netting agreements $ (519,000 ) Netting of cash collateral received (45,912 ) Total trading derivatives $ 2,725 $ 609,000 $ 5,752 $ 628,665 $ (564,912 ) $ 63,753 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 38,304 $ 101 $ 38,405 $ — $ 38,405 Residential — 3,860 50 3,910 — 3,910 Commercial — 358 — 358 — 358 Total investment mortgage-backed securities $ — $ 42,522 $ 151 $ 42,673 $ — $ 42,673 U.S. Treasury and federal agency securities $ 112,916 $ 10,753 $ 2 $ 123,671 $ — $ 123,671 State and municipal — 8,909 1,211 10,120 — 10,120 Foreign government 54,028 43,934 186 98,148 — 98,148 Corporate 3,215 13,598 311 17,124 — 17,124 Equity securities 336 46 9 391 — 391 Asset-backed securities — 6,134 660 6,794 — 6,794 Other debt securities — 503 — 503 — 503 Non-marketable equity securities (5) — 35 1,331 1,366 — 1,366 Total investments $ 170,495 $ 126,434 $ 3,861 $ 300,790 $ — $ 300,790 In millions of dollars at December 31, 2016 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Loans $ — $ 2,918 $ 568 $ 3,486 $ — $ 3,486 Mortgage servicing rights — — 1,564 1,564 — 1,564 Non-trading derivatives and other financial assets measured on a recurring basis, gross $ 9,300 $ 7,732 $ 34 $ 17,066 Cash collateral paid (6) 8 Netting of cash collateral received $ (1,345 ) Non-trading derivatives and other financial assets measured on a recurring basis $ 9,300 $ 7,732 $ 34 $ 17,074 $ (1,345 ) $ 15,729 Total assets $ 282,885 $ 992,034 $ 19,526 $ 1,305,641 $ (606,943 ) $ 698,698 Total as a percentage of gross assets (7) 21.9 % 76.6 % 1.5 % Liabilities Interest-bearing deposits $ — $ 919 $ 293 $ 1,212 $ — $ 1,212 Federal funds purchased and securities loaned or sold under agreements to repurchase — 73,500 849 74,349 (40,686 ) 33,663 Trading account liabilities Securities sold, not yet purchased $ 73,782 $ 5,831 $ 1,177 $ 80,790 $ — $ 80,790 Other trading liabilities — 1,827 1 1,828 — 1,828 Total trading liabilities $ 73,782 $ 7,658 $ 1,178 $ 82,618 $ — $ 82,618 Trading derivatives Interest rate contracts $ 107 $ 351,766 $ 2,888 $ 354,761 Foreign exchange contracts 13 187,328 420 187,761 Equity contracts 2,245 22,119 2,152 26,516 Commodity contracts 196 12,386 2,450 15,032 Credit derivatives — 22,842 2,595 25,437 Total trading derivatives $ 2,561 $ 596,441 $ 10,505 $ 609,507 Cash collateral received (8) $ 15,731 Netting agreements $ (519,000 ) Netting of cash collateral paid (49,811 ) Total trading derivatives $ 2,561 $ 596,441 $ 10,505 $ 625,238 $ (568,811 ) $ 56,427 Short-term borrowings $ — $ 2,658 $ 42 $ 2,700 $ — $ 2,700 Long-term debt — 16,510 9,744 26,254 — 26,254 Non-trading derivatives and other financial liabilities measured on a recurring basis, gross $ 9,300 $ 1,540 $ 8 $ 10,848 Cash collateral received (9) 1 Netting of cash collateral paid $ (53 ) Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 9,300 $ 1,540 $ 8 $ 10,849 $ (53 ) $ 10,796 Total liabilities $ 85,643 $ 699,226 $ 22,619 $ 823,220 $ (609,550 ) $ 213,670 Total as a percentage of gross liabilities (7) 10.6 % 86.6 % 2.8 % (1) In 2016, the Company transferred assets of approximately $2.6 billion from Level 1 to Level 2, respectively, primarily related to foreign government securities and equity securities not traded in active markets. In 2016, the Company transferred assets of approximately $4.0 billion from Level 2 to Level 1, respectively, primarily related to foreign government bonds and equity securities traded with sufficient frequency to constitute a liquid market. In 2016, the Company transferred liabilities of approximately $0.4 billion from Level 2 to Level 1. In 2016, the Company transferred liabilities of approximately $0.3 billion from Level 1 to Level 2. (2) Represents netting of (i) the amounts due under securities purchased under agreements to resell and the amounts owed under securities sold under agreements to repurchase; and (ii) derivative exposures covered by a qualifying master netting agreement and cash collateral offsetting. (3) Includes positions related to investments in unallocated precious metals, as discussed in Note 25 to the Consolidated Financial Statements. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (4) Reflects the net amount of $60,999 million of gross cash collateral paid, of which $49,811 million was used to offset trading derivative liabilities. (5) Amounts exclude $0.4 billion investments measured at Net Asset Value (NAV) in accordance with ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (6) Reflects the net amount of $61 million of gross cash collateral paid, of which $ 53 million was used to offset non-trading derivative liabilities. (7) Because the amount of the cash collateral paid/received has not been allocated to the Level 1, 2 and 3 subtotals, these percentages are calculated based on total assets and liabilities measured at fair value on a recurring basis, excluding the cash collateral paid/received on derivatives. (8) Reflects the net amount of $61,643 million of gross cash collateral received, of which $45,912 million was used to offset trading derivative assets. (9) Reflects the net amount of $1,346 million of gross cash collateral received, of which $1,345 million was used to offset non-trading derivatives. Fair Value Levels In millions of dollars at December 31, 2015 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ — $ 177,538 $ 1,337 $ 178,875 $ (40,911 ) $ 137,964 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 24,023 744 24,767 — 24,767 Residential — 1,059 1,326 2,385 — 2,385 Commercial — 2,338 517 2,855 — 2,855 Total trading mortgage-backed securities $ — $ 27,420 $ 2,587 $ 30,007 $ — $ 30,007 U.S. Treasury and federal agency securities $ 14,208 $ 3,587 $ 1 $ 17,796 $ — $ 17,796 State and municipal — 2,345 351 2,696 — 2,696 Foreign government 35,715 20,555 197 56,467 — 56,467 Corporate 302 13,901 376 14,579 — 14,579 Equity securities 41,688 2,382 3,684 47,754 — 47,754 Asset-backed securities — 1,217 2,739 3,956 — 3,956 Other trading assets (9) — 9,293 2,483 11,776 — 11,776 Total trading non-derivative assets $ 91,913 $ 80,700 $ 12,418 $ 185,031 $ — $ 185,031 Trading derivatives Interest rate contracts $ 9 $ 412,802 $ 2,083 $ 414,894 Foreign exchange contracts 5 128,189 1,123 129,317 Equity contracts 2,422 17,866 1,597 21,885 Commodity contracts 204 16,706 1,100 18,010 Credit derivatives — 31,082 3,793 34,875 Total trading derivatives $ 2,640 $ 606,645 $ 9,696 $ 618,981 Cash collateral paid (3) $ 4,911 Netting agreements $ (524,481 ) Netting of cash collateral received (43,227 ) Total trading derivatives $ 2,640 $ 606,645 $ 9,696 $ 623,892 $ (567,708 ) $ 56,184 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 39,575 $ 139 $ 39,714 $ — $ 39,714 Residential — 5,982 4 5,986 — 5,986 Commercial — 569 2 571 — 571 Total investment mortgage-backed securities $ — $ 46,126 $ 145 $ 46,271 $ — $ 46,271 U.S. Treasury and federal agency securities $ 111,536 $ 11,375 $ 4 $ 122,915 $ — $ 122,915 State and municipal — 9,267 2,192 11,459 — 11,459 Foreign government 42,073 46,341 260 88,674 — 88,674 Corporate 3,605 15,122 603 19,330 — 19,330 Equity securities 430 71 124 625 — 625 Asset-backed securities — 8,578 596 9,174 — 9,174 Other debt secur

FAIR VALUE ELECTIONS

FAIR VALUE ELECTIONS	12 Months Ended
	Dec. 31, 2016
Fair Value, Option, Aggregate Differences [Abstract]
FAIR VALUE ELECTIONS	FAIR VALUE ELECTIONS Citi may elect to report most financial instruments and certain other items at fair value on an instrument-by-instrument basis with changes in fair value reported in earnings, other than DVA (see below). The election is made upon the initial recognition of an eligible financial asset, financial liability or firm commitment or when certain specified reconsideration events occur. The fair value election may not be revoked once an election is made. The changes in fair value are recorded in current earnings, other than DVA, which from January 1, 2016 is reported in AOCI. Additional discussion regarding the applicable areas in which fair value elections were made is presented in Note 24 to the Consolidated Financial Statements. The Company has elected fair value accounting for its mortgage servicing rights. See Note 21 to the Consolidated Financial Statements for further discussions regarding the accounting and reporting of MSRs. The following table presents the changes in fair value of those items for which the fair value option has been elected: Changes in fair value gains (losses) for the years ended December 31, In millions of dollars 2016 2015 Assets Federal funds sold and securities borrowed or purchased under agreements to resell selected portfolios of securities purchased under agreements to resell and securities borrowed $ (89 ) $ (153 ) Trading account assets 404 (305 ) Investments (25 ) 57 Loans Certain corporate loans (1) 40 (192 ) Certain consumer loans (1) — 3 Total loans $ 40 $ (189 ) Other assets MSRs $ (36 ) $ 104 Certain mortgage loans held for sale (2) 284 331 Other assets 376 — Total other assets $ 624 $ 435 Total assets $ 954 $ (155 ) Liabilities Interest-bearing deposits $ (50 ) $ (94 ) Federal funds purchased and securities loaned or sold under agreements to repurchase selected portfolios of securities sold under agreements to repurchase and securities loaned 45 3 Trading account liabilities 105 (60 ) Short-term borrowings (61 ) (59 ) Long-term debt (935 ) 343 Total liabilities $ (896 ) $ 133 (1) Includes mortgage loans held by mortgage loan securitization VIEs consolidated upon the adoption of ASC 810, Consolidation (SFAS 167), on January 1, 2010. (2) Includes gains (losses) associated with interest rate lock-commitments for those loans that have been originated and elected under the fair value option. Own Debt Valuation Adjustments (DVA) Own debt valuation adjustments are recognized on Citi’s liabilities for which the fair value option has been elected using Citi’s credit spreads observed in the bond market. Among other variables, the fair value of liabilities for which the fair value option has been elected (other than non-recourse and similar liabilities) is impacted by the narrowing or widening of Citi’s credit spreads. The estimated change in the fair value of these liabilities due to such changes in Citi’s own credit spread (or instrument-specific credit risk) was a loss of $ 538 million and a gain of $ 367 million for the years ended December 31, 2016 and 2015 , respectively. Changes in fair value resulting from changes in instrument-specific credit risk were estimated by incorporating Citi’s current credit spreads observable in the bond market into the relevant valuation technique used to value each liability as described above. Effective January 1, 2016, changes in fair value of fair value option liabilities related to changes in Citi’s own credit spreads (DVA) are reflected as a component of AOCI; previously these amounts were recognized in Citi’s Revenues and Net income along with all other changes in fair value. See Note 1 to the Consolidated Financial Statements for additional information. The Fair Value Option for Financial Assets and Financial Liabilities Selected Portfolios of Securities Purchased Under Agreements to Resell, Securities Borrowed, Securities Sold Under Agreements to Repurchase, Securities Loaned and Certain Non-Collateralized Short-Term Borrowings Citi elected the fair value option for certain portfolios of fixed-income securities purchased under agreements to resell and fixed-income securities sold under agreements to repurchase, securities borrowed, securities loaned, and certain non-collateralized short-term borrowings held primarily by broker-dealer entities in the United States, United Kingdom and Japan. In each case, the election was made because the related interest-rate risk is managed on a portfolio basis, primarily with offsetting derivative instruments that are accounted for at fair value through earnings. Changes in fair value for transactions in these portfolios are recorded in Principal transactions . The related interest revenue and interest expense are measured based on the contractual rates specified in the transactions and are reported as interest revenue and expense in the Consolidated Statement of Income. Certain Loans and Other Credit Products Citi has also elected the fair value option for certain other originated and purchased loans, including certain unfunded loan products, such as guarantees and letters of credit, executed by Citi’s lending and trading businesses. None of these credit products are highly leveraged financing commitments. Significant groups of transactions include loans and unfunded loan products that are expected to be either sold or securitized in the near term, or transactions where the economic risks are hedged with derivative instruments, such as purchased credit default swaps or total return swaps where Citi pays the total return on the underlying loans to a third party. Citi has elected the fair value option to mitigate accounting mismatches in cases where hedge accounting is complex and to achieve operational simplifications. Fair value was not elected for most lending transactions across Citi. The following table provides information about certain credit products carried at fair value: December 31, 2016 December 31, 2015 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 9,824 $ 3,486 $ 9,314 $ 5,005 Aggregate unpaid principal balance in excess of fair value 758 18 980 280 Balance of non-accrual loans or loans more than 90 days past due — 1 5 2 Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — 1 13 1 In addition to the amounts reported above, $ 1,828 million and $ 2,113 million of unfunded commitments related to certain credit products selected for fair value accounting were outstanding as of December 31, 2016 and 2015 , respectively. Changes in the fair value of funded and unfunded credit products are classified in Principal transactions in Citi’s Consolidated Statement of Income. Related interest revenue is measured based on the contractual interest rates and reported as Interest revenue on Trading account assets or loan interest depending on the balance sheet classifications of the credit products. The changes in fair value for the years ended December 31, 2016 and 2015 due to instrument-specific credit risk totaled to a gain of $ 76 million and a loss of $ 221 million , respectively. Certain Investments in Unallocated Precious Metals Citi invests in unallocated precious metals accounts (gold, silver, platinum and palladium) as part of its commodity and foreign currency trading activities or to economically hedge certain exposures from issuing structured liabilities. Under ASC 815, the investment is bifurcated into a debt host contract and a commodity forward derivative instrument. Citi elects the fair value option for the debt host contract, and reports the debt host contract within Trading account assets on Citi’s Consolidated Balance Sheet. The total carrying amount of debt host contracts across unallocated precious metals accounts was approximately $ 0.6 billion and $ 0.6 billion at December 31, 2016 and 2015 , respectively. The amounts are expected to fluctuate based on trading activity in future periods. As part of its commodity and foreign currency trading activities, Citi trades unallocated precious metals investments and executes forward purchase (and forward sale) derivative contracts with trading counterparties. When Citi sells an unallocated precious metals investment, Citi’s receivable from its depository bank is repaid and Citi derecognizes its investment in the unallocated precious metal. The forward purchase (or sale) contract with the trading counterparty indexed to unallocated precious metals is accounted for as a derivative, at fair value through earnings. As of December 31, 2016 , there were approximately $ 17.2 billion and $ 12.4 billion notional amounts of such forward purchase and forward sale derivative contracts outstanding, respectively. Certain Investments in Private Equity and Real Estate Ventures and Certain Equity Method and Other Investments Citi invests in private equity and real estate ventures for the purpose of earning investment returns and for capital appreciation. Citi has elected the fair value option for certain of these ventures, because such investments are considered similar to many private equity or hedge fund activities in Citi’s investment companies, which are reported at fair value. The fair value option brings consistency in the accounting and evaluation of these investments. All investments (debt and equity) in such private equity and real estate entities are accounted for at fair value. These investments are classified as Investments on Citi’s Consolidated Balance Sheet. Changes in the fair values of these investments are classified in Other revenue in Citi’s Consolidated Statement of Income. Citi also elects the fair value option for certain non-marketable equity securities whose risk is managed with derivative instruments that are accounted for at fair value through earnings. These securities are classified as Trading account assets on Citi’s Consolidated Balance Sheet. Changes in the fair value of these securities and the related derivative instruments are recorded in Principal transactions . Certain Mortgage Loans Held for Sale (HFS) Citi has elected the fair value option for certain purchased and originated prime fixed-rate and conforming adjustable-rate first mortgage loans HFS. These loans are intended for sale or securitization and are hedged with derivative instruments. Citi has elected the fair value option to mitigate accounting mismatches in cases where hedge accounting is complex and to achieve operational simplifications. The following table provides information about certain mortgage loans HFS carried at fair value: In millions of dollars December 31, December 31, 2015 Carrying amount reported on the Consolidated Balance Sheet $ 915 $ 745 Aggregate fair value in excess of unpaid principal balance 8 20 Balance of non-accrual loans or loans more than 90 days past due — — Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — — The changes in the fair values of these mortgage loans are reported in Other revenue in Citi’s Consolidated Statement of Income. There was no net change in fair value during the years ended December 31, 2016 and 2015 due to instrument-specific credit risk. Related interest income continues to be measured based on the contractual interest rates and reported as Interest revenue in the Consolidated Statement of Income. Certain Structured Liabilities Citi has elected the fair value option for certain structured liabilities whose performance is linked to structured interest rates, inflation, currency, equity, referenced credit or commodity risks. Citi elected the fair value option, because these exposures are considered to be trading-related positions and, therefore, are managed on a fair value basis. These positions will continue to be classified as debt, deposits or derivatives ( Trading account liabilities ) on Citi’s Consolidated Balance Sheet according to their legal form. The following table provides information about the carrying value of structured notes, disaggregated by type of embedded derivative instrument: In billions of dollars December 31, 2016 December 31, 2015 Interest rate linked $ 10.6 $ 9.6 Foreign exchange linked 0.2 0.3 Equity linked 12.3 9.9 Commodity linked 0.3 1.4 Credit linked 0.9 1.6 Total $ 24.3 $ 22.8 Prior to 2016, the total change in the fair value of these structured liabilities was reported in Principal transactions in Citi’s Consolidated Statement of Income. Beginning in the first quarter of 2016, the portion of the changes in fair value attributable to changes in Citi’s own credit spreads (DVA) are reflected as a component of AOCI while all other changes in fair value will continue to be reported in Principal transactions . Changes in the fair value of these structured liabilities include accrued interest, which is also included in the change in fair value reported in Principal transactions . Certain Non-Structured Liabilities Citi has elected the fair value option for certain non-structured liabilities with fixed and floating interest rates. Citi has elected the fair value option where the interest-rate risk of such liabilities may be economically hedged with derivative contracts or the proceeds are used to purchase financial assets that will also be accounted for at fair value through earnings. The elections have been made to mitigate accounting mismatches and to achieve operational simplifications. These positions are reported in Short-term borrowings and Long-term debt on Citi’s Consolidated Balance Sheet. Prior to 2016, the total change in the fair value of these non-structured liabilities was reported in Principal transactions in Citi’s Consolidated Statement of Income. Beginning in the first quarter of 2016, the portion of the changes in fair value attributable to changes in Citi’s own credit spreads (DVA) are reflected as a component of AOCI while all other changes in fair value will continue to be reported in Principal transactions . Interest expense on non-structured liabilities is measured based on the contractual interest rates and reported as Interest expense in the Consolidated Statement of Income. The following table provides information about long-term debt carried at fair value: In millions of dollars December 31, 2016 December 31, 2015 Carrying amount reported on the Consolidated Balance Sheet $ 26,254 $ 25,293 Aggregate unpaid principal balance in excess of (less than) fair value (128 ) 1,569 The following table provides information about short-term borrowings carried at fair value: In millions of dollars December 31, 2016 December 31, 2015 Carrying amount reported on the Consolidated Balance Sheet $ 2,700 $ 1,207 Aggregate unpaid principal balance in excess of (less than) fair value (61 ) 130

PLEDGED ASSETS, COLLATERAL, GUA

PLEDGED ASSETS, COLLATERAL, GUARANTEES AND COMMITMENTS	12 Months Ended
	Dec. 31, 2016
Pledged Assets, Collateral, Guarantees and Commitments [Abstract]
PLEDGED ASSETS, COLLATERAL, GUARANTEES AND COMMITMENTS	PLEDGED ASSETS, COLLATERAL, GUARANTEES AND COMMITMENTS Pledged Assets In connection with Citi’s financing and trading activities, Citi has pledged assets to collateralize its obligations under repurchase agreements, secured financing agreements, secured liabilities of consolidated VIEs and other borrowings. The approximate carrying values of the significant components of pledged assets recognized on Citi’s Consolidated Balance Sheet included: In millions of dollars 2016 2015 Investment securities $ 161,914 $ 210,604 Loans 231,833 203,568 Trading account assets 84,371 88,463 Total $ 478,118 $ 502,635 In addition, included in Cash and due from banks and Deposits with banks at December 31, 2016 and 2015 were $6.8 billion and $5.0 billion , respectively, of cash segregated under federal and other brokerage regulations or deposited with clearing organizations. Collateral At December 31, 2016 and 2015 , the approximate fair value of collateral received by Citi that may be resold or repledged, excluding the impact of allowable netting, was $378.1 billion and $347.5 billion , respectively. This collateral was received in connection with resale agreements, securities borrowings and loans, derivative transactions and margined broker loans. At December 31, 2016 and 2015 , a substantial portion of the collateral received by Citi had been sold or repledged in connection with repurchase agreements, securities sold, not yet purchased, securities borrowings and loans, pledges to clearing organizations, segregation requirements under securities laws and regulations, derivative transactions and bank loans. In addition, at December 31, 2016 and 2015 , Citi had pledged $388 billion and $396 billion , respectively, of collateral that may not be sold or repledged by the secured parties. Lease Commitments Rental expense (principally for offices and computer equipment) was $1.1 billion , $1.3 billion and $1.4 billion for the years ended December 31, 2016 , 2015 and 2014 , respectively. Future minimum annual rentals under non-cancelable leases, net of sublease income, are as follows: In millions of dollars 2017 $ 1,151 2018 1,006 2019 854 2020 679 2021 531 Thereafter 2,655 Total $ 6,876 Guarantees Citi provides a variety of guarantees and indemnifications to its customers to enhance their credit standing and enable them to complete a wide variety of business transactions. For certain contracts meeting the definition of a guarantee, the guarantor must recognize, at inception, a liability for the fair value of the obligation undertaken in issuing the guarantee. In addition, the guarantor must disclose the maximum potential amount of future payments that the guarantor could be required to make under the guarantee, if there were a total default by the guaranteed parties. The determination of the maximum potential future payments is based on the notional amount of the guarantees without consideration of possible recoveries under recourse provisions or from collateral held or pledged. As such, Citi believes such amounts bear no relationship to the anticipated losses, if any, on these guarantees. The following tables present information about Citi’s guarantees: Maximum potential amount of future payments In billions of dollars at December 31, 2016 except carrying value in millions Expire within 1 year Expire after 1 year Total amount outstanding Carrying value (in millions of dollars) Financial standby letters of credit $ 26.0 $ 67.1 $ 93.1 $ 141 Performance guarantees 7.5 3.6 11.1 19 Derivative instruments considered to be guarantees 7.2 80.0 87.2 747 Loans sold with recourse — 0.2 0.2 12 Securities lending indemnifications (1) 80.3 — 80.3 — Credit card merchant processing (1)(2) 86.4 — 86.4 — Credit card arrangements with partners — 1.5 1.5 206 Custody indemnifications and other — 45.4 45.4 58 Total $ 207.4 $ 197.8 $ 405.2 $ 1,183 Maximum potential amount of future payments In billions of dollars at December 31, 2015 except carrying value in millions Expire within Expire after Total amount Carrying value ( in millions of dollars) Financial standby letters of credit $ 23.8 $ 73.0 $ 96.8 $ 152 Performance guarantees 7.4 4.1 11.5 23 Derivative instruments considered to be guarantees 3.6 74.9 78.5 1,779 Loans sold with recourse — 0.2 0.2 17 Securities lending indemnifications (1) 79.0 — 79.0 — Credit card merchant processing (1)(2) 84.2 — 84.2 — Custody indemnifications and other — 51.7 51.7 56 Total $ 198.0 $ 203.9 $ 401.9 $ 2,027 (1) The carrying values of securities lending indemnifications and credit card merchant processing were not material for either period presented, as the probability of potential liabilities arising from these guarantees is minimal. (2) At December 31, 2016 and December 31, 2015 , this maximum potential exposure was estimated to be $86 billion and $84 billion , respectively. However, Citi believes that the maximum exposure is not representative of the actual potential loss exposure based on its historical experience. This contingent liability is unlikely to arise, as most products and services are delivered when purchased and amounts are refunded when items are returned to merchants. Financial Standby Letters of Credit Citi issues standby letters of credit, which substitute its own credit for that of the borrower. If a letter of credit is drawn down, the borrower is obligated to repay Citi. Standby letters of credit protect a third party from defaults on contractual obligations. Financial standby letters of credit include (i) guarantees of payment of insurance premiums and reinsurance risks that support industrial revenue bond underwriting; (ii) settlement of payment obligations to clearing houses, including futures and over-the-counter derivatives clearing (see further discussion below); (iii) support options and purchases of securities in lieu of escrow deposit accounts; and (iv) letters of credit that backstop loans, credit facilities, promissory notes and trade acceptances. Performance Guarantees Performance guarantees and letters of credit are issued to guarantee a customer’s tender bid on a construction or systems-installation project or to guarantee completion of such projects in accordance with contract terms. They are also issued to support a customer’s obligation to supply specified products, commodities, or maintenance or warranty services to a third party. Derivative Instruments Considered to Be Guarantees Derivatives are financial instruments whose cash flows are based on a notional amount and an underlying instrument, reference credit or index, where there is little or no initial investment, and whose terms require or permit net settlement. For a discussion of Citi’s derivatives activities, see Note 22 to the Consolidated Financial Statements. Derivative instruments considered to be guarantees include only those instruments that require Citi to make payments to the counterparty based on changes in an underlying instrument that is related to an asset, a liability or an equity security held by the guaranteed party. More specifically, derivative instruments considered to be guarantees include certain over-the-counter written put options where the counterparty is not a bank, hedge fund or broker-dealer (such counterparties are considered to be dealers in these markets and may, therefore, not hold the underlying instruments). Credit derivatives sold by Citi are excluded from the tables above as they are disclosed separately in Note 22 to the Consolidated Financial Statements. In instances where Citi’s maximum potential future payment is unlimited, the notional amount of the contract is disclosed. Loans Sold with Recourse Loans sold with recourse represent Citi’s obligations to reimburse the buyers for loan losses under certain circumstances. Recourse refers to the clause in a sales agreement under which a seller/lender will fully reimburse the buyer/investor for any losses resulting from the purchased loans. This may be accomplished by the seller taking back any loans that become delinquent. In addition to the amounts shown in the tables above, Citi has recorded a repurchase reserve for its potential repurchases or make-whole liability regarding residential mortgage representation and warranty claims related to its whole loan sales to the U.S. government-sponsored enterprises (GSEs) and, to a lesser extent, private investors. The repurchase reserve was approximately $107 million and $152 million at December 31, 2016 and 2015 , respectively, and these amounts are included in Other liabilities on the Consolidated Balance Sheet. Securities Lending Indemnifications Owners of securities frequently lend those securities for a fee to other parties who may sell them short or deliver them to another party to satisfy some other obligation. Banks may administer such securities lending programs for their clients. Securities lending indemnifications are issued by the bank to guarantee that a securities lending customer will be made whole in the event that the security borrower does not return the security subject to the lending agreement and collateral held is insufficient to cover the market value of the security. Credit Card Merchant Processing Credit card merchant processing guarantees represent the Company’s indirect obligations in connection with (i) providing transaction processing services to various merchants with respect to its private-label cards; and (ii) potential liability for bank card transaction processing services. The nature of the liability in either case arises as a result of a billing dispute between a merchant and a cardholder that is ultimately resolved in the cardholder’s favor. The merchant is liable to refund the amount to the cardholder. In general, if the credit card processing company is unable to collect this amount from the merchant, the credit card processing company bears the loss for the amount of the credit or refund paid to the cardholder. With regard to (i) above, Citi has the primary contingent liability with respect to its portfolio of private-label merchants. The risk of loss is mitigated as the cash flows between Citi and the merchant are settled on a net basis, and Citi has the right to offset any payments with cash flows otherwise due to the merchant. To further mitigate this risk, Citi may delay settlement, require a merchant to make an escrow deposit, include event triggers to provide Citi with more financial and operational control in the event of the financial deterioration of the merchant or require various credit enhancements (including letters of credit and bank guarantees). In the unlikely event that a private-label merchant is unable to deliver products, services or a refund to its private-label cardholders, Citi is contingently liable to credit or refund cardholders. With regard to (ii) above, Citi has a potential liability for bank card transactions where Citi provides the transaction processing services as well as those where a third party provides the services and Citi acts as a secondary guarantor, should that processor fail to perform. Citi’s maximum potential contingent liability related to both bank card and private-label merchant processing services is estimated to be the total volume of credit card transactions that meet the requirements to be valid charge-back transactions at any given time. At December 31, 2016 and 2015 , this maximum potential exposure was estimated to be $86 billion and $84 billion , respectively. However, Citi believes that the maximum exposure is not representative of the actual potential loss exposure based on its historical experience. This contingent liability is unlikely to arise, as most products and services are delivered when purchased and amounts are refunded when items are returned to merchants. Citi assesses the probability and amount of its contingent liability related to merchant processing based on the financial strength of the primary guarantor, the extent and nature of unresolved charge-backs and its historical loss experience. At December 31, 2016 and 2015 , the losses incurred and the carrying amounts of Citi’s contingent obligations related to merchant processing activities were immaterial. Credit Card Arrangements with Partners Citi, in certain of its credit card partner arrangements, provides guarantees to the partner regarding the volume of certain customer originations during the term of the agreement. To the extent such origination targets are not met, the guarantees serve to compensate the partner for certain payments that otherwise would have been generated in connection with such originations. Custody Indemnifications Custody indemnifications are issued to guarantee that custody clients will be made whole in the event that a third-party subcustodian or depository institution fails to safeguard clients’ assets. Other Guarantees and Indemnifications Credit Card Protection Programs Citi, through its credit card businesses, provides various cardholder protection programs on several of its card products, including programs that provide insurance coverage for rental cars, coverage for certain losses associated with purchased products, price protection for certain purchases and protection for lost luggage. These guarantees are not included in the table, since the total outstanding amount of the guarantees and Citi’s maximum exposure to loss cannot be quantified. The protection is limited to certain types of purchases and losses, and it is not possible to quantify the purchases that would qualify for these benefits at any given time. Citi assesses the probability and amount of its potential liability related to these programs based on the extent and nature of its historical loss experience. At December 31, 2016 and 2015 , the actual and estimated losses incurred and the carrying value of Citi’s obligations related to these programs were immaterial. Other Representation and Warranty Indemnifications In the normal course of business, Citi provides standard representations and warranties to counterparties in contracts in connection with numerous transactions and also provides indemnifications, including indemnifications that protect the counterparties to the contracts in the event that additional taxes are owed, due either to a change in the tax law or an adverse interpretation of the tax law. Counterparties to these transactions provide Citi with comparable indemnifications. While such representations, warranties and indemnifications are essential components of many contractual relationships, they do not represent the underlying business purpose for the transactions. The indemnification clauses are often standard contractual terms related to Citi’s own performance under the terms of a contract and are entered into in the normal course of business based on an assessment that the risk of loss is remote. Often these clauses are intended to ensure that terms of a contract are met at inception. No compensation is received for these standard representations and warranties, and it is not possible to determine their fair value because they rarely, if ever, result in a payment. In many cases, there are no stated or notional amounts included in the indemnification clauses, and the contingencies potentially triggering the obligation to indemnify have not occurred and are not expected to occur. As a result, these indemnifications are not included in the tables above. Value-Transfer Networks Citi is a member of, or shareholder in, hundreds of value-transfer networks (VTNs) (payment, clearing and settlement systems as well as exchanges) around the world. As a condition of membership, many of these VTNs require that members stand ready to pay a pro rata share of the losses incurred by the organization due to another member’s default on its obligations. Citi’s potential obligations may be limited to its membership interests in the VTNs, contributions to the VTN’s funds, or, in limited cases, the obligation may be unlimited. The maximum exposure cannot be estimated as this would require an assessment of future claims that have not yet occurred. Citi believes the risk of loss is remote given historical experience with the VTNs. Accordingly, Citi’s participation in VTNs is not reported in the guarantees tables above, and there are no amounts reflected on the Consolidated Balance Sheet as of December 31, 2016 or 2015 for potential obligations that could arise from Citi’s involvement with VTN associations. Long-Term Care Insurance Indemnification In connection with the 2005 sale of certain insurance and annuity subsidiaries to MetLife Inc. (MetLife), the Company provided an indemnification for policyholder claims and other liabilities relating to a book of long-term care (LTC) business (for the entire term of the LTC policies) that is fully reinsured by subsidiaries of Genworth Financial Inc. (Genworth). In turn, Genworth has offsetting reinsurance agreements with MetLife and the Union Fidelity Life Insurance Company (UFLIC), a subsidiary of the General Electric Company. Genworth has funded two trusts with securities whose fair value (approximately $7.0 billion at December 31, 2016 , compared to $6.3 billion at December 31, 2015 ) is designed to cover Genworth’s statutory liabilities for the LTC policies. The trusts serve as collateral for Genworth's reinsurance obligations related to the MetLife LTC policies and MetLife Insurance Company USA is the sole beneficiary of the trusts. The assets in these trusts are evaluated and adjusted periodically to ensure that the fair value of the assets continues to cover the estimated statutory liabilities related to the LTC policies, as those statutory liabilities change over time. If Genworth fails to perform under the reinsurance agreement for any reason, including insolvency, and the assets in the two trusts are insufficient or unavailable to MetLife, then Citi must reimburse MetLife for any losses actually incurred in connection with the LTC policies. Since both events would have to occur before Citi would become responsible for any payment to MetLife pursuant to its indemnification obligation, and the likelihood of such events occurring is currently not probable, there is no liability reflected in the Consolidated Balance Sheet as of December 31, 2016 and 2015 related to this indemnification. Citi continues to closely monitor its potential exposure under this indemnification obligation. In the fourth quarter of 2016, MetLife announced it was pursuing spinning off the entity involved in the long-term care reinsurance obligations as part of a broader separation of its retail and group/corporate insurance operations. Separately, Genworth announced that it had agreed to be purchased by China Oceanwide Holdings Co., Ltd, subject to a series of conditions and regulatory approvals. Citi is monitoring these developments. Futures and Over-the-Counter Derivatives Clearing Citi provides clearing services on central clearing counterparties (CCPs) for clients that need to clear exchange-traded and over-the-counter (OTC) derivatives contracts. Based on all relevant facts and circumstances, Citi has concluded that it acts as an agent for accounting purposes in its role as clearing member for these client transactions. As such, Citi does not reflect the underlying exchange-traded or OTC derivatives contracts in its Consolidated Financial Statements. See Note 22 for a discussion of Citi’s derivatives activities that are reflected in its Consolidated Financial Statements. As a clearing member, Citi collects and remits cash and securities collateral (margin) between its clients and the respective CCP. In certain circumstances, Citi collects a higher amount of cash (or securities) from its clients than it needs to remit to the CCPs. This excess cash is then held at depository institutions such as banks or carry brokers. There are two types of margin: initial margin and variation margin. Where Citi obtains benefits from or controls cash initial margin (e.g., retains an interest spread), cash initial margin collected from clients and remitted to the CCP or depository institutions is reflected within Brokerage payables (payables to customers) and Brokerage receivables (receivables from brokers, dealers and clearing organizations) or Cash and due from banks respectively. However, for exchange-traded and OTC-cleared derivatives contracts where Citi does not obtain benefits from or control the client cash balances, the client cash initial margin collected from clients and remitted to the CCP or depository institutions is not reflected on Citi’s Consolidated Balance Sheet. These conditions are met when Citi has contractually agreed with the client that (i) Citi will pass through to the client all interest paid by the CCP or depository institutions on the cash initial margin; (ii) Citi will not utilize its right as a clearing member to transform cash margin into other assets; (iii) Citi does not guarantee and is not liable to the client for the performance of the CCP or the depository institution and (iv) the client cash balances are legally isolated from Citi’s bankruptcy estate. The total amount of cash initial margin collected and remitted in this manner was approximately $9.4 billion and $4.3 billion as of December 31, 2016 and 2015 , respectively. Variation margin due from clients to the respective CCP, or from the CCP to clients, reflects changes in the value of the client’s derivative contracts for each trading day. As a clearing member, Citi is exposed to the risk of non-performance by clients (e.g., failure of a client to post variation margin to the CCP for negative changes in the value of the client’s derivative contracts). In the event of non-performance by a client, Citi would move to close out the client’s positions. The CCP would typically utilize initial margin posted by the client and held by the CCP, with any remaining shortfalls required to be paid by Citi as clearing member. Citi generally holds incremental cash or securities margin posted by the client, which would typically be expected to be sufficient to mitigate Citi’s credit risk in the event the client fails to perform. As required by ASC 860-30-25-5, securities collateral posted by clients is not recognized on Citi’s Consolidated Balance Sheet. Carrying Value—Guarantees and Indemnifications At December 31, 2016 and 2015 , the total carrying amounts of the liabilities related to the guarantees and indemnifications included in the tables above amounted to approximately $1.2 billion and $ 2.0 billion , respectively. The carrying value of financial and performance guarantees is included in Other liabilities. For loans sold with recourse, the carrying value of the liability is included in Other liabilities . Collateral Cash collateral available to Citi to reimburse losses realized under these guarantees and indemnifications amounted to $45 billion and $52 billion at December 31, 2016 and 2015 , respectively. Securities and other marketable assets held as collateral amounted to $38 billion and $33 billion at December 31, 2016 and 2015 , respectively. The majority of collateral is held to reimburse losses realized under securities lending indemnifications. Additionally, letters of credit in favor of Citi held as collateral amounted to $5.4 billion and $4.2 billion at December 31, 2016 and 2015 , respectively. Other property may also be available to Citi to cover losses under certain guarantees and indemnifications; however, the value of such property has not been determined. Performance Risk Citi evaluates the performance risk of its guarantees based on the assigned referenced counterparty internal or external ratings. Where external ratings are used, investment-grade ratings are considered to be Baa/BBB and above, while anything below is considered non-investment grade. Citi’s internal ratings are in line with the related external rating system. On certain underlying referenced assets or entities, ratings are not available. Such referenced assets are included in the “not rated” category. The maximum potential amount of the future payments related to the outstanding guarantees is determined to be the notional amount of these contracts, which is the par amount of the assets guaranteed. Presented in the tables below are the maximum potential amounts of future payments that are classified based upon internal and external credit ratings. As previously mentioned, the determination of the maximum potential future payments is based on the notional amount of the guarantees without consideration of possible recoveries under recourse provisions or from collateral held or pledged. As such, Citi believes such amounts bear no relationship to the anticipated losses, if any, on these guarantees. Maximum potential amount of future payments In billions of dollars at December 31, 2016 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 66.8 $ 13.4 $ 12.9 $ 93.1 Performance guarantees 6.3 4.0 0.8 11.1 Derivative instruments deemed to be guarantees — — 87.2 87.2 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 80.3 80.3 Credit card merchant processing — — 86.4 86.4 Credit card arrangements with partners — — 1.5 1.5 Custody indemnifications and other 45.3 0.1 — 45.4 Total $ 118.4 $ 17.5 $ 269.3 $ 405.2 Maximum potential amount of future payments In billions of dollars at December 31, 2015 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 69.2 $ 15.4 $ 12.2 $ 96.8 Performance guarantees 6.6 4.1 0.8 11.5 Derivative instruments deemed to be guarantees — — 78.5 78.5 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 79.0 79.0 Credit card merchant processing — — 84.2 84.2 Custody indemnifications and other 51.6 0.1 — 51.7 Total $ 127.4 $ 19.6 $ 254.9 $ 401.9 Credit Commitments and Lines of Credit The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. December 31, December 31, 2015 Commercial and similar letters of credit $ 1,103 $ 4,633 $ 5,736 $ 6,102 One- to four-family residential mortgages 1,166 1,672 2,838 3,196 Revolving open-end loans secured by one- to four-family residential properties 11,912 1,493 13,405 14,726 Commercial real estate, construction and land development 9,281 1,500 10,781 10,522 Credit card lines 569,747 94,588 664,335 573,057 Commercial and other consumer loan commitments 166,433 93,501 259,934 271,076 Other commitments and contingencies 2,387 8,880 11,267 9,982 Total $ 762,029 $ 206,267 $ 968,296 $ 888,661 The majority of unused commitments are contingent upon customers maintaining specific credit standards. Commercial commitments generally have floating interest rates and fixed expiration dates and may require payment of fees. Such fees (net of certain direct costs) are deferred and, upon exercise of the commitment, amortized over the life of the loan or, if exercise is deemed remote, amortized over the commitment period. Commercial and Similar Letters of Credit A commercial letter of credit is an instrument by which Citigroup substitutes its credit for that of a customer to enable the customer to finance the purchase of goods or to incur other commitments. Citigroup issues a letter on behalf of its client to a supplier and agrees to pay the supplier upon presentation of documentary evidence that the supplier has performed in accordance with the terms of the letter of credit. When a letter of credit is drawn, the customer is then required to reimburse Citigroup. One- to Four-Family Residential Mortgages A one- to four-family residential mortgage commitment is a written confirmation from Citigroup to a seller of a property that the bank will advance the specified sums enabling the buyer to complete the purchase. Revolving Open-End Loans Secured by One- to Four-Family Residential Properties Revolving open-end loans secured by one- to four-family residential properties are essentially home equity lines of credit. A home equity line of credit is a loan secured by a primary residence or second home to the extent of the excess of fair market value over the debt outstanding for the first mortgage. Commercial Real Estate, Construction and Land Development Commercial real estate, construction and land development include unused portions of commitments to extend credit for the purpose of financing commercial and multifamily residential properties as well as land development projects. Both secured-by-real-estate and unsecured commitments are included in this line, as well as undistributed loan proceeds, where there is an obligation to advance for construction progress payments. However, this line only includes those extensions of credit that, once funded, will be classified as Total loans, net on the Consolidated Balance Sheet. Credit Card Lines Citigroup provides credit to customers by issuing credit cards. The credit card lines are cancelable by providing notice to the cardholder or without such notice as permitted by local law. Commercial and Other Consumer Loan Commitments Commercial and other consumer loan commitments include overdraft and liquidity facilities as well as commercial commitments to make or purchase loans, purchase third-party receivables, provide note issuance or revolving underwriting facilities and invest in the form of equity. Other Commitments and Contingencies Other commitments and contingencies include committed or unsettled regular-way reverse repurchase agreements and all other transactions related to commitments and contingencies not reported on the lines above.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Accounting and Disclosure Framework ASC 450 governs the disclosure and recognition of loss contingencies, including potential losses from litigation and regulatory matters. ASC 450 defines a “loss contingency” as “an existing condition, situation, or set of circumstances involving uncertainty as to possible loss to an entity that will ultimately be resolved when one or more future events occur or fail to occur.” It imposes different requirements for the recognition and disclosure of loss contingencies based on the likelihood of occurrence of the contingent future event or events. It distinguishes among degrees of likelihood using the following three terms: “probable,” meaning that “the future event or events are likely to occur”; “remote,” meaning that “the chance of the future event or events occurring is slight”; and “reasonably possible,” meaning that “the chance of the future event or events occurring is more than remote but less than likely.” These three terms are used below as defined in ASC 450. Accruals . ASC 450 requires accrual for a loss contingency when it is “probable that one or more future events will occur confirming the fact of loss” and “the amount of the loss can be reasonably estimated.” In accordance with ASC 450, Citigroup establishes accruals for contingencies, including the litigation and regulatory matters disclosed herein, when Citigroup believes it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. When the reasonable estimate of the loss is within a range of amounts, the minimum amount of the range is accrued, unless some higher amount within the range is a better estimate than any other amount within the range. Once established, accruals are adjusted from time to time, as appropriate, in light of additional information. The amount of loss ultimately incurred in relation to those matters may be substantially higher or lower than the amounts accrued for those matters. Disclosure . ASC 450 requires disclosure of a loss contingency if “there is at least a reasonable possibility that a loss or an additional loss may have been incurred” and there is no accrual for the loss because the conditions described above are not met or an exposure to loss exists in excess of the amount accrued. In accordance with ASC 450, if Citigroup has not accrued for a matter because Citigroup believes that a loss is reasonably possible but not probable, or that a loss is probable but not reasonably estimable, and the matter thus does not meet the criteria for accrual, and the reasonably possible loss is material, it discloses the loss contingency. In addition, Citigroup discloses matters for which it has accrued if it believes a reasonably possible exposure to material loss exists in excess of the amount accrued. In accordance with ASC 450, Citigroup’s disclosure includes an estimate of the reasonably possible loss or range of loss for those matters as to which an estimate can be made. ASC 450 does not require disclosure of an estimate of the reasonably possible loss or range of loss where an estimate cannot be made. Neither accrual nor disclosure is required for losses that are deemed remote. Litigation and Regulatory Contingencies Overview. In addition to the matters described below, in the ordinary course of business, Citigroup, its affiliates and subsidiaries, and current and former officers, directors and employees (for purposes of this section, sometimes collectively referred to as Citigroup and Related Parties) routinely are named as defendants in, or as parties to, various legal actions and proceedings. Certain of these actions and proceedings assert claims or seek relief in connection with alleged violations of consumer protection, fair lending, securities, banking, antifraud, antitrust, anti-money laundering, employment and other statutory and common laws. Certain of these actual or threatened legal actions and proceedings include claims for substantial or indeterminate compensatory or punitive damages, or for injunctive relief, and in some instances seek recovery on a class-wide basis. In the ordinary course of business, Citigroup and Related Parties also are subject to governmental and regulatory examinations, information-gathering requests, investigations and proceedings (both formal and informal), certain of which may result in adverse judgments, settlements, fines, penalties, restitution, disgorgement, injunctions or other relief. In addition, certain affiliates and subsidiaries of Citigroup are banks, registered broker-dealers, futures commission merchants, investment advisers or other regulated entities and, in those capacities, are subject to regulation by various U.S., state and foreign securities, banking, commodity futures, consumer protection and other regulators. In connection with formal and informal inquiries by these regulators, Citigroup and such affiliates and subsidiaries receive numerous requests, subpoenas and orders seeking documents, testimony and other information in connection with various aspects of their regulated activities. From time to time Citigroup and Related Parties also receive grand jury subpoenas and other requests for information or assistance, formal or informal, from federal or state law enforcement agencies including, among others, various United States Attorneys’ Offices, the Asset Forfeiture and Money Laundering Section and other divisions of the Department of Justice, the Financial Crimes Enforcement Network of the United States Department of the Treasury, and the Federal Bureau of Investigation relating to Citigroup and its customers. Because of the global scope of Citigroup’s operations, and its presence in countries around the world, Citigroup and Related Parties are subject to litigation and governmental and regulatory examinations, information-gathering requests, and investigations and proceedings (both formal and informal) in multiple jurisdictions with legal and regulatory regimes that may differ substantially, and present substantially different risks, from those Citigroup and Related Parties are subject to in the United States. In some instances Citigroup and Related Parties may be involved in proceedings involving the same subject matter in multiple jurisdictions, which may result in overlapping, cumulative or inconsistent outcomes. Citigroup seeks to resolve all litigation and regulatory matters in the manner management believes is in the best interests of Citigroup and its shareholders, and contests liability, allegations of wrongdoing and, where applicable, the amount of damages or scope of any penalties or other relief sought as appropriate in each pending matter. Inherent Uncertainty of the Matters Disclosed. Certain of the matters disclosed below involve claims for substantial or indeterminate damages. The claims asserted in these matters typically are broad, often spanning a multi-year period and sometimes a wide range of business activities, and the plaintiffs’ or claimants’ alleged damages frequently are not quantified or factually supported in the complaint or statement of claim. Other matters relate to regulatory investigations or proceedings, as to which there may be no objective basis for quantifying the range of potential fine, penalty, or other remedy. As a result, Citigroup is often unable to estimate the loss in such matters, even if it believes that a loss is probable or reasonably possible, until developments in the case or investigation have yielded additional information sufficient to support a quantitative assessment of the range of reasonably possible loss. Such developments may include, among other things, discovery from adverse parties or third parties, rulings by the court on key issues, analysis by retained experts, and engagement in settlement negotiations. Depending on a range of factors, such as the complexity of the facts, the novelty of the legal theories, the pace of discovery, the court’s scheduling order, the timing of court decisions, and the adverse party’s willingness to negotiate in good faith toward a resolution, it may be months or years after the filing of a case or commencement of an investigation before an estimate of the range of reasonably possible loss can be made. Matters as to Which an Estimate Can Be Made . For some of the matters disclosed below, Citigroup is currently able to estimate a reasonably possible loss or range of loss in excess of amounts accrued (if any). For some of the matters included within this estimation, an accrual has been made because a loss is believed to be both probable and reasonably estimable, but an exposure to loss exists in excess of the amount accrued. In these cases, the estimate reflects the reasonably possible range of loss in excess of the accrued amount. For other matters included within this estimation, no accrual has been made because a loss, although estimable, is believed to be reasonably possible, but not probable; in these cases the estimate reflects the reasonably possible loss or range of loss. As of December 31, 2016, Citigroup estimates that the reasonably possible unaccrued loss for these matters ranges up to approximately $3.0 billion in the aggregate. These estimates are based on currently available information. As available information changes, the matters for which Citigroup is able to estimate will change, and the estimates themselves will change. In addition, while many estimates presented in financial statements and other financial disclosures involve significant judgment and may be subject to significant uncertainty, estimates of the range of reasonably possible loss arising from litigation and regulatory proceedings are subject to particular uncertainties. For example, at the time of making an estimate, (i) Citigroup may have only preliminary, incomplete, or inaccurate information about the facts underlying the claim; (ii) its assumptions about the future rulings of the court or other tribunal on significant issues, or the behavior and incentives of adverse parties or regulators, may prove to be wrong; and (iii) the outcomes it is attempting to predict are often not amenable to the use of statistical or other quantitative analytical tools. In addition, from time to time an outcome may occur that Citigroup had not accounted for in its estimate because it had deemed such an outcome to be remote. For all these reasons, the amount of loss in excess of accruals ultimately incurred for the matters as to which an estimate has been made could be substantially higher or lower than the range of loss included in the estimate. Matters as to Which an Estimate Cannot Be Made . For other matters disclosed below, Citigroup is not currently able to estimate the reasonably possible loss or range of loss. Many of these matters remain in very preliminary stages (even in some cases where a substantial period of time has passed since the commencement of the matter), with few or no substantive legal decisions by the court or tribunal defining the scope of the claims, the class (if any), or the potentially available damages, and fact discovery is still in progress or has not yet begun. In many of these matters, Citigroup has not yet answered the complaint or statement of claim or asserted its defenses, nor has it engaged in any negotiations with the adverse party (whether a regulator or a private party). For all these reasons, Citigroup cannot at this time estimate the reasonably possible loss or range of loss, if any, for these matters. Opinion of Management as to Eventual Outcome. Subject to the foregoing, it is the opinion of Citigroup’s management, based on current knowledge and after taking into account its current legal accruals, that the eventual outcome of all matters described in this Note would not be likely to have a material adverse effect on the consolidated financial condition of Citigroup. Nonetheless, given the substantial or indeterminate amounts sought in certain of these matters, and the inherent unpredictability of such matters, an adverse outcome in certain of these matters could, from time to time, have a material adverse effect on Citigroup’s consolidated results of operations or cash flows in particular quarterly or annual periods. Commodities Financing Contracts Beginning in May 2014, Citigroup became aware of reports of potential fraud relating to the financing of physical metal stored at the Qingdao and Penglai ports in China. Citibank and Citigroup Global Markets Limited (CGML) had financing contracts with Mercuria Energy Trading Pte. Ltd collateralized by physical metal stored at these ports, with the agreements providing that Mercuria would repurchase the inventory at a specified date in the future. On July 22, 2014, Citibank and CGML commenced proceedings in the High Court in London to enforce their rights under the relevant agreements in relation to approximately $285 million in financing. In December 2016, the Citigroup affiliates reached a resolution on this matter with Mercuria. Accordingly, steps have been taken to withdraw the proceedings in London, as well as related initiatives in Chinese courts. Additional information concerning this action is publicly available in court filings under the claim reference: Mercuria Energy Trading PTE Ltd & Another Citibank, N.A. & Another , Claim No. 2014 Folio 709, Appeal Nos. 2015/2407 (Citigroup) and 2015/2395 (Mercuria). Credit Crisis-Related Litigation and Other Matters Citigroup and Related Parties were named as defendants in numerous legal actions and other proceedings asserting claims for damages and related relief for losses arising from the global financial credit crisis that began in 2007. Such matters included, among other types of proceedings, claims asserted by (i) individual investors and purported classes of investors in Citigroup’s common and preferred stock and debt, alleging violations of the federal securities laws, foreign laws, state securities and fraud law, and the Employee Retirement Income Security Act (ERISA); and (ii) individual investors and purported classes of investors in securities and other investments underwritten or issued by Citigroup, collateralized debt obligations (CDOs), mortgage-backed securities (MBS), investment funds, and other structured or leveraged instruments, which suffered losses as a result of the credit crisis. In addition to these litigations and arbitrations, Citigroup continues to cooperate fully in response to subpoenas and requests for information from the Securities and Exchange Commission (SEC), the Office of the Special Inspector General for the Troubled Asset Relief Program, bank regulators, and other government authorities, in connection with various inquiries concerning Citigroup’s business activities. These business activities include, but are not limited to, Citigroup’s sponsorship, packaging, issuance, trading, servicing and underwriting of CDOs and MBS. Mortgage-Related Litigation and Other Matters Securities Actions: Beginning in November 2007, Citigroup and Related Parties were named as defendants in a variety of class and individual securities actions filed by investors in Citigroup’s equity and debt securities in state and federal courts relating to the Company’s disclosures regarding its exposure to subprime-related assets. These actions asserted a wide range of claims, including claims under the federal securities laws, foreign securities laws, ERISA, and state law. All of these matters have now been dismissed or settled. Beginning in November 2007, certain Citigroup affiliates also were named as defendants arising out of their activities as underwriters of securities in actions brought by investors in securities issued by public companies adversely affected by the credit crisis. Most of these matters have been dismissed or settled. As a general matter, issuers indemnify underwriters in connection with such claims, but in certain of these matters Citigroup affiliates are not being indemnified or may in the future cease to be indemnified because of the financial condition of the issuer. Mortgage-Backed Securities and CDO Investor Actions: Beginning in July 2010, Citigroup and Related Parties were named as defendants in complaints filed by purchasers of MBS and CDOs sold or underwritten by Citigroup. The complaints generally assert that defendants made material misrepresentations and omissions about the credit quality of the assets underlying the securities or the manner in which those assets were selected, and typically assert claims under Section 11 of the Securities Act of 1933, state blue sky laws, and/or common-law misrepresentation-based causes of action. The majority of these matters have been resolved through settlement or otherwise. As of December 31, 2016, the aggregate original purchase amount of the purchases at issue in the pending litigation was approximately $191 million , and the aggregate original purchase amount of the purchases covered by the remaining tolling (extension) agreement with an investor threatening litigation was approximately $500 million . Additional information concerning the remaining pending litigation is publicly available in court filings under the docket number 13-1729-II (Tenn. Ch. Ct.) (McCoy, C.). Mortgage-Backed Security Repurchase Claims : Various parties to MBS securitizations and other interested parties have asserted that certain Citigroup affiliates breached representations and warranties made in connection with mortgage loans sold into securitization trusts (private-label securitizations). Typically, these claims are based on allegations that securitized mortgages were not underwritten in accordance with the applicable underwriting standards. Citigroup also has received numerous inquiries, demands for loan files, and requests to toll (extend) the applicable statutes of limitation for representation and warranty claims relating to its private-label securitizations. These inquiries, demands and requests have been made by trustees of securitization trusts and others. To date, trustees have filed six actions against Citigroup seeking to enforce certain of these contractual repurchase claims that were excluded from a previously disclosed settlement in connection with four private-label securitizations. Three of these actions were dismissed with prejudice in January 2016. Citigroup has reached an agreement with the directing certificate holder for one of the remaining actions, and the trustee is considering whether to accept the settlement. The other two remaining actions are in various stages of discovery. In the aggregate, plaintiffs are asserting repurchase claims in the three remaining actions as to approximately 2,900 loans that were securitized into these three securitizations, as well as any other loans that are later found to have breached representations and warranties. Additional information concerning these actions is publicly available in court filings under the docket numbers 13 Civ. 2843 (S.D.N.Y.) (Daniels, J.), 13 Civ. 6989 (S.D.N.Y.) (Daniels, J.), 653816/2013 (N.Y. Sup. Ct.) (Kornreich, J.), 653919/2014 (N.Y. Sup. Ct.), 653929/2014 (N.Y. Sup. Ct.), and 653930/2014 (N.Y. Sup. Ct.). Mortgage-Backed Securities Trustee Actions: On June 18, 2014, a group of investors in 48 RMBS trusts for which Citibank served or currently serves as trustee filed a complaint in New York State Supreme Court in BLACKROCK ALLOCATION TARGET SHARES: SERIES S. PORTFOLIO, ET AL. v. CITIBANK, N.A. The complaint, like those filed against other RMBS trustees, alleges that Citibank failed to pursue contractual remedies against securitization sponsors and servicers. This action was withdrawn without prejudice, effective December 17, 2014. On November 24, 2014, largely the same group of investors filed an action in the United States District Court for the Southern District of New York, captioned FIXED INCOME SHARES: SERIES M ET AL. v. CITIBANK N.A., alleging similar claims relating to 27 MBS trusts for which Citibank allegedly served or currently serves as trustee. On September 8, 2015, the United States District Court for the Southern District of New York dismissed all claims as to 24 of the 27 trusts and allowed certain of the claims to proceed as to the other three trusts. On September 7, 2016, plaintiffs filed a stipulation of voluntary dismissal of their claims with respect to two of the three remaining trusts, leaving one trust at issue. Additional information concerning this action is publicly available in court filings under the docket number 14-cv-9373 (S.D.N.Y.) (Furman, J.). On November 24, 2015, largely the same group of investors filed another action in the New York State Supreme Court, captioned FIXED INCOME SHARES: SERIES M, ET AL. v. CITIBANK N.A., related to the 24 trusts dismissed from the federal court action and one additional trust, asserting claims similar to the original complaint filed in state court. On June 22, 2016, the court dismissed plaintiffs’ complaint. Plaintiffs filed an amended complaint on August 5, 2016. Additional information concerning this action is publicly available in court filings under the docket number 653891/2015 (N.Y. Sup. Ct.) (Ramos, J.). On August 19, 2015, the Federal Deposit Insurance Corporation as receiver for a financial institution filed a civil action against Citibank in the United States District Court for the Southern District of New York, captioned FEDERAL DEPOSIT INSURANCE CORPORATION AS RECEIVER FOR GUARANTY BANK v. CITIBANK N.A. The complaint concerns one RMBS trust for which Citibank formerly served as trustee, and alleges that Citibank failed to pursue contractual remedies against the sponsor and servicers of that trust. On September 30, 2016, the court granted Citibank’s motion to dismiss on the grounds that the FDIC lacked standing to pursue its claims. On October 14, 2016, the FDIC filed a motion for reconsideration or relief from judgment from the court’s dismissal order. Additional information concerning this action is publicly available in court filings under the docket number 15-cv-6574 (S.D.N.Y.) (Carter, J.). Counterparty and Investor Actions In 2010, Abu Dhabi Investment Authority (ADIA) commenced an arbitration (ADIA I) against Citigroup and Related Parties before the International Center for Dispute Resolution (ICDR), alleging statutory and common law claims in connection with its $7.5 billion investment in Citigroup in December 2007. ADIA sought rescission of the investment agreement or, in the alternative, more than $4 billion in damages. On October 14, 2011, the arbitration panel issued a final award and statement of reasons finding in favor of Citigroup on all claims asserted by ADIA, and that award was confirmed in court. Additional information concerning this action is publicly available in court filings under the docket numbers 12 Civ. 283 (S.D.N.Y.) (Daniels, J.), 13-1068-cv (2d Cir.), and 13-1500 (U.S.). On August 20, 2013, ADIA commenced a second arbitration (ADIA II) against Citigroup before the ICDR, alleging common law claims arising out of the same investment at issue in ADIA I, seeking more than $2 billion in damages or rescission of one of the investment agreement’s ancillary agreements. This arbitration was resolved on December 14, 2016, when the arbitration panel issued a final decision. Lehman Brothers Bankruptcy Proceedings On February 8, 2012, Citibank and certain Citigroup affiliates were named as defendants in an adversary proceeding asserting objections to proofs of claim totaling approximately $2.6 billion filed by Citibank and those affiliates, and claims under federal bankruptcy and state law to recover $2 billion deposited by Lehman Brothers Holdings Inc. (LBHI) with Citibank against which Citibank asserts a right of setoff. Plaintiffs have filed various amended complaints asserting additional claims and factual allegations, and amending certain previously asserted claims, and have dismissed, with prejudice, their claim to avoid a $500 million transfer and an amendment to a guarantee in favor of Citibank. A trial has been scheduled for April 2017. Additional information concerning this action is publicly available in court filings under the docket numbers 12-01044 and 08-13555 (Bankr. S.D.N.Y.) (Chapman, J.). Tribune Company Bankruptcy Certain Citigroup affiliates have been named as defendants in adversary proceedings related to the Chapter 11 cases of Tribune Company (Tribune) filed in the United States Bankruptcy Court for the District of Delaware, asserting claims arising out of the approximately $11 billion leveraged buyout of Tribune in 2007. On August 2, 2013, the Litigation Trustee, as successor plaintiff to the Official Committee of Unsecured Creditors, filed a fifth amended complaint in the adversary proceeding KIRSCHNER v. FITZSIMONS, ET AL. The complaint seeks to avoid and recover as actual fraudulent transfers the transfers of Tribune stock that occurred as a part of the leveraged buyout. Several Citigroup affiliates are named as “Shareholder Defendants” and are alleged to have tendered Tribune stock to Tribune as a part of the buyout. Several Citigroup affiliates are named as defendants in certain actions brought by Tribune noteholders, also seeking to recover the transfers of Tribune stock that occurred as a part of the leveraged buyout, as alleged state-law constructive fraudulent conveyances. The noteholders’ claims were previously dismissed and the United States Court of Appeals for the Second Circuit affirmed the dismissal on appeal. The noteholders’ petition to the United States Supreme Court for a writ of certiorari is pending. In the FITZSIMONS action, on January 6, 2017, the United States District Court for the Southern District of New York dismissed the actual fraudulent transfer claim against the shareholder defendants, including several Citigroup affiliates. Additional information concerning these actions is publicly available in court filings under the docket numbers 08-13141 (Bankr. D. Del.) (Carey, J.), 11 MD 02296 (S.D.N.Y.) (Sullivan, J.), 12 MC 2296 (S.D.N.Y.) (Sullivan, J.), 13-3992, 13-3875, 13-4196 (2d Cir.) and 16-317 (U.S.). Depositary Receipts Conversion Litigation Citigroup, Citibank and CGMI were sued by a purported class of persons or entities who, from January 2000 to the present, are or were holders of depositary receipts for which Citi served as the depositary bank and converted foreign-currency dividends or other distributions into U.S. dollars. Plaintiffs allege, among other things, that Citibank breached its deposit agreements by charging a spread for such conversions. Citi’s motion to dismiss was granted in part and denied in part on August 15, 2016, and only the breach of contract claim against Citibank remains. Plaintiffs are seeking disgorgement of Citi’s profits, as well as compensatory, consequential and general damages. Additional information concerning this action is publicly available in court filings under the docket number 15 Civ. 9185 (S.D.N.Y.) (McMahon, C.). Foreign Exchange Matters Regulatory Actions : Government and regulatory agencies in the U.S. and in other jurisdictions are conducting investigations or making inquiries regarding Citigroup’s foreign exchange business. Citigroup is fully cooperating with these and related investigations and inquiries. Antitrust and Other Litigation: Numerous foreign exchange dealers, including Citigroup and Citibank, are named as defendants in putative class actions that are proceeding on a consolidated basis in the United States District Court for the Southern District of New York under the caption IN RE FOREIGN EXCHANGE BENCHMARK RATES ANTITRUST LITIGATION. The plaintiffs allege that they suffered losses as a result of the defendants’ alleged manipulation of, and collusion with respect to, the foreign exchange market. The plaintiffs allege violations of the Commodity Exchange Act, the Sherman Act, and/or the Clayton Act, and seek compensatory damages, treble damages and declaratory and injunctive relief. On December 15, 2015, the court entered an order preliminarily approving a proposed settlement between the Citi defendants and classes of plaintiffs who traded foreign exchange instruments in the spot market and on exchanges. The proposed settlement provides for the Citi defendants to receive a release in exchange for a payment of approximately $400 million . On December 20, 2016, the court approved the notice of settlements and preliminarily approved the plan of distribution. The final approval hearing is scheduled for October 18, 2017. Additional information concerning these actions is publicly available in court filings under the consolidated lead docket number: 13 Civ. 7789 (S.D.N.Y.) (Schofield, J.). On May 21, 2015, an action captioned NYPL v. JPMORGAN CHASE & CO., ET. AL was brought in the United States District Court for the Northern District of California against Citigroup, as well as numerous other foreign exchange dealers for possible consolidation with IN RE FOREIGN EXCHANGE BENCHMARK RATES ANTITRUST LITIGATION. On January 22, 2016, plaintiffs in NYPL v. JPMORGAN CHASE & CO., ET AL. filed a second amended class action complaint in the United States District Court for the Southern District of New York naming Citibank and Citicorp as defendants, in addition to Citigroup and numerous other foreign exchange dealers. The plaintiffs seek to represent a putative class of “consumers and businesses in the United States who directly purchased supracompetitive foreign currency exchange rates” from defendants for their end use, and are seeking compensatory damages, treble damages and declaratory and injunctive relief. On September 2, 2016, Citigroup and Related Parties, along with other defendant banks, moved to dismiss the second amended complaint. Additional information concerning this action is publicly available in court filings under the docket numbers 15 Civ. 2290 (N.D. Cal.) (Chhabria, J.) and 15 Civ. 9300 (S.D.N.Y.) (Schofield, J.). On June 3, 2015, an action captioned ALLEN v. BANK OF AMERICA CORPORATION, ET AL. was brought in the United States District Court for the Southern District of New York against Citigroup, as well as numerous other foreign exchange dealers. The plaintiffs seek to represent a putative class of participants, beneficiaries, and named fiduciaries of qualified Employee Retirement Income Security Act (ERISA) plans for whom a defendant provided foreign exchange transactional services or authorized or permitted foreign exchange transactional services involving a plan’s assets in connection with its exercise of authority or control regarding an ERISA plan. The plaintiffs allege violations of ERISA, and seek compensatory damages, restitution, disgorgement and declaratory and injunctive relief. On April 6, 2016, the plaintiffs filed a second amended class action complaint against numerous foreign exchange dealers, including Citigroup and Citibank. On April 15, 2016, the settling defendants in IN RE FOREIGN EXCHANGE BENCHMARK RATES ANTITRUST LITIGATION moved to enjoin the ALLEN action pending final settlement approval in IN RE FOREIGN EXCHANGE BENCHMARK RATES ANTITRUST LITIGATION. On June 1, 2016, the court granted the motion in part as to claims based on collusive conduct and directed plaintiffs to file a separate pleading for claims based exclusively on non-collusive conduct. The plaintiffs filed a third amended complaint on July 15, 2016. On September 20, 2016, the plaintiffs and settling defendants in IN RE FOREIGN EXCHANGE BENCHMARK RATES ANTITRUST LITIGATION filed a joint stipulation dismissing plaintiffs’ claims with prejudice. On October 20, 2016, the ALLEN plaintiffs appealed the lower court’s dismissal of claims against settling defendants in IN RE FOREIGN EXCHANGE BENCHMARK RATES ANTITRUST LITIGATION to the United States Court of Appeals for the Second Circuit, after having also appealed dismissal as to other defendants. The Second Circuit has consolidated the two appeals. Additional information concerning this action is publicly available in court filings under the docket numbers 13 Civ. 7789 (S.D.N.Y.) (Schofield, J.); 15 Civ. 4285 (S.D.N.Y.) (Schofield, J.); 16-3327 (2d Cir.); and 16-3571 (2d Cir.). On September 16, 2015, an action captioned NEGRETE v. CITIBANK, N.A. was filed in the United States District Court for the Southern District of New York. Plaintiffs allege that Citibank engaged in conduct in connection with plaintiffs’ foreign exchange trading that caused them losses. Plaintiffs assert claims for fraud, breach of contract, and negligence, and seek compensatory damages, punitive damages and injunctive relief.

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS Citigroup amended its Registration Statement on Form S-3 on file with the SEC (File No. 33-192302) to add its wholly owned subsidiary, Citigroup Global Markets Holdings Inc. (CGMHI), as a co-registrant. Any securities issued by CGMHI under the Form S-3 will be fully and unconditionally guaranteed by Citigroup. The following are the Condensed Consolidating Statements of Income and Comprehensive Income for the years ended December 31, 2016, 2015 and 2014, Condensed Consolidating Balance Sheet as of December 31, 2016 and 2015 and Condensed Consolidating Statement of Cash Flows for the years ended December 31, 2016, 2015 and 2014 for Citigroup Inc., the parent holding company (Citigroup parent company), CGMHI, other Citigroup subsidiaries and eliminations and total consolidating adjustments. “Other Citigroup subsidiaries and eliminations” includes all other subsidiaries of Citigroup, intercompany eliminations and income (loss) from discontinued operations. “Consolidating adjustments” includes Citigroup parent company elimination of distributed and undistributed income of subsidiaries and investment in subsidiaries. These Condensed Consolidating Financial Statements have been prepared and presented in accordance with SEC Regulation S-X Rule 3-10, “Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered.” These Condensed Consolidating Financial Statements schedules are presented for purposes of additional analysis, but should be considered in relation to the Consolidated Financial Statements of Citigroup taken as a whole. Condensed Consolidating Statements of Income and Comprehensive Income Year ended December 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 15,570 $ — $ — $ (15,570 ) $ — Interest revenue 7 4,586 53,022 — 57,615 Interest revenue—intercompany 3,008 545 (3,553 ) — — Interest expense 4,419 1,429 6,663 — 12,511 Interest expense—intercompany 209 1,649 (1,858 ) — — Net interest revenue $ (1,613 ) $ 2,053 $ 44,664 $ — $ 45,104 Commissions and fees $ — $ 4,305 $ 6,216 $ — $ 10,521 Commissions and fees—intercompany (20 ) 246 (226 ) — — Principal transactions (1,025 ) 5,602 3,008 — 7,585 Principal transactions—intercompany 24 (2,868 ) 2,844 — — Other income 2,599 225 3,841 — 6,665 Other income—intercompany (2,095 ) 105 1,990 — — Total non-interest revenues $ (517 ) $ 7,615 $ 17,673 $ — $ 24,771 Total revenues, net of interest expense $ 13,440 $ 9,668 $ 62,337 $ (15,570 ) $ 69,875 Provisions for credit losses and for benefits and claims $ — $ — $ 6,982 $ — $ 6,982 Operating expenses Compensation and benefits $ 22 $ 4,719 $ 16,229 $ — $ 20,970 Compensation and benefits—intercompany 36 — (36 ) — — Other operating 482 1,635 18,329 — 20,446 Other operating—intercompany 217 1,138 (1,355 ) — — Total operating expenses $ 757 $ 7,492 $ 33,167 $ — $ 41,416 Equity in undistributed income of subsidiaries 871 — — (871 ) — Income (loss) from continuing operations before income taxes 13,554 2,176 22,188 (16,441 ) 21,477 Provision (benefit) for income taxes (1,358 ) 746 7,056 — 6,444 Income (loss) from continuing operations $ 14,912 $ 1,430 $ 15,132 $ (16,441 ) $ 15,033 Loss from discontinued operations, net of taxes — — (58 ) — (58 ) Net income (loss) before attribution of noncontrolling interests $ 14,912 $ 1,430 $ 15,074 $ (16,441 ) $ 14,975 Noncontrolling interests — (13 ) 76 — 63 Net income (loss) $ 14,912 $ 1,443 $ 14,998 $ (16,441 ) $ 14,912 Comprehensive income Add: Other comprehensive income (loss) $ (3,022 ) $ (116 ) $ 4,867 $ (4,751 ) $ (3,022 ) Total Citigroup comprehensive income (loss) $ 11,890 $ 1,327 $ 19,865 $ (21,192 ) $ 11,890 Add: Other comprehensive income (loss) attributable to noncontrolling interests $ — $ — $ (56 ) $ — $ (56 ) Add: Net income attributable to noncontrolling interests — (13 ) 76 — 63 Total comprehensive income (loss) $ 11,890 $ 1,314 $ 19,885 $ (21,192 ) $ 11,897 Condensed Consolidating Statements of Income and Comprehensive Income Year ended December 31, 2015 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 13,500 $ — $ — $ (13,500 ) $ — Interest revenue 9 4,389 54,153 — 58,551 Interest revenue—intercompany 2,880 272 (3,152 ) — — Interest expense 4,563 997 6,361 — 11,921 Interest expense—intercompany (475 ) 1,295 (820 ) — — Net interest revenue $ (1,199 ) $ 2,369 $ 45,460 $ — $ 46,630 Commissions and fees $ — $ 4,854 $ 6,994 $ — $ 11,848 Commissions and fees—intercompany — 214 (214 ) — — Principal transactions 1,012 10,365 (5,369 ) — 6,008 Principal transactions—intercompany (1,733 ) (8,709 ) 10,442 — — Other income 3,294 426 8,148 — 11,868 Other income—intercompany (3,054 ) 1,079 1,975 — — Total non-interest revenues $ (481 ) $ 8,229 $ 21,976 $ — $ 29,724 Total revenues, net of interest expense $ 11,820 $ 10,598 $ 67,436 $ (13,500 ) $ 76,354 Provisions for credit losses and for benefits and claims $ — $ — $ 7,913 $ — $ 7,913 Operating expenses Compensation and benefits $ (58 ) $ 5,003 $ 16,824 $ — $ 21,769 Compensation and benefits—intercompany 59 — (59 ) — — Other operating 271 1,948 19,627 — 21,846 Other operating—intercompany 247 1,164 (1,411 ) — — Total operating expenses $ 519 $ 8,115 $ 34,981 $ — $ 43,615 Equity in undistributed income of subsidiaries 4,601 — — (4,601 ) — Income (loss) from continuing operations before income taxes 15,902 2,483 24,542 (18,101 ) 24,826 Provision (benefit) for income taxes (1,340 ) 537 8,243 — 7,440 Income (loss) from continuing operations $ 17,242 $ 1,946 $ 16,299 $ (18,101 ) $ 17,386 Loss from discontinued operations, net of taxes — — (54 ) — (54 ) Net income (loss) before attribution of noncontrolling interests $ 17,242 $ 1,946 $ 16,245 $ (18,101 ) $ 17,332 Noncontrolling interests — 9 81 — 90 Net income (loss) $ 17,242 $ 1,937 $ 16,164 $ (18,101 ) $ 17,242 Comprehensive income Add: Other comprehensive income (loss) $ (6,128 ) $ (125 ) $ (6,367 ) $ 6,492 $ (6,128 ) Total Citigroup comprehensive income (loss) $ 11,114 $ 1,812 $ 9,797 $ (11,609 ) $ 11,114 Add: Other comprehensive income (loss) attributable to noncontrolling interests $ — $ — $ (83 ) $ — $ (83 ) Add: Net income attributable to noncontrolling interests — 9 81 — 90 Total comprehensive income (loss) $ 11,114 $ 1,821 $ 9,795 $ (11,609 ) $ 11,121 Condensed Consolidating Statements of Income and Comprehensive Income Year ended December 31, 2014 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 8,900 $ — $ — $ (8,900 ) $ — Interest revenue 12 4,210 57,461 — 61,683 Interest revenue—intercompany 3,109 144 (3,253 ) — — Interest expense 5,055 1,010 7,625 — 13,690 Interest expense—intercompany (618 ) 1,258 (640 ) — — Net interest revenue $ (1,316 ) $ 2,086 $ 47,223 $ — $ 47,993 Commissions and fees $ — $ 5,185 $ 7,847 $ — $ 13,032 Commissions and fees—intercompany — 95 (95 ) — — Principal transactions 13 (1,115 ) 7,800 — 6,698 Principal transactions—intercompany (672 ) 3,822 (3,150 ) — — Other income 1,037 425 8,034 — 9,496 Other income—intercompany (131 ) 1,206 (1,075 ) — — Total non-interest revenues $ 247 $ 9,618 $ 19,361 $ — $ 29,226 Total revenues, net of interest expense $ 7,831 $ 11,704 $ 66,584 $ (8,900 ) $ 77,219 Provisions for credit losses and for benefits and claims $ — $ — $ 7,467 $ — $ 7,467 Operating expenses Compensation and benefits $ 158 $ 5,156 $ 18,645 $ — $ 23,959 Compensation and benefits—intercompany 38 — (38 ) — — Other operating 1,572 6,082 23,438 — 31,092 Other operating—intercompany 212 1,651 (1,863 ) — — Total operating expenses $ 1,980 $ 12,889 $ 40,182 $ — $ 55,051 Equity in undistributed income of subsidiaries 816 — — (816 ) — Income (loss) from continuing operations before income taxes 6,667 (1,185 ) 18,935 (9,716 ) 14,701 Provision (benefit) for income taxes (643 ) 600 7,240 — 7,197 Income (loss) from continuing operations $ 7,310 $ (1,785 ) $ 11,695 $ (9,716 ) $ 7,504 Loss from discontinued operations, net of taxes — — (2 ) — (2 ) Net income (loss) before attribution of noncontrolling interests $ 7,310 $ (1,785 ) $ 11,693 $ (9,716 ) $ 7,502 Noncontrolling interests — 8 184 — 192 Net income (loss) $ 7,310 $ (1,793 ) $ 11,509 $ (9,716 ) $ 7,310 Comprehensive income Add: Other comprehensive income (loss) $ (4,083 ) $ 194 $ (4,760 ) $ 4,566 $ (4,083 ) Total Citigroup comprehensive income (loss) $ 3,227 $ (1,599 ) $ 6,749 $ (5,150 ) $ 3,227 Add: Other comprehensive income (loss) attributable to noncontrolling interests $ — $ — $ (106 ) $ — $ (106 ) Add: Net income attributable to noncontrolling interests — 8 184 — 192 Total comprehensive income (loss) $ 3,227 $ (1,591 ) $ 6,827 $ (5,150 ) $ 3,313 Condensed Consolidating Balance Sheet December 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 870 $ 22,173 $ — $ 23,043 Cash and due from banks—intercompany 142 3,820 (3,962 ) — — Federal funds sold and resale agreements — 196,236 40,577 — 236,813 Federal funds sold and resale agreements—intercompany — 12,270 (12,270 ) — — Trading account assets 6 121,484 122,435 — 243,925 Trading account assets—intercompany 1,173 907 (2,080 ) — — Investments 173 335 352,796 — 353,304 Loans, net of unearned income — 575 623,794 — 624,369 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — — (12,060 ) — (12,060 ) Total loans, net $ — $ 575 $ 611,734 $ — $ 612,309 Advances to subsidiaries $ 143,154 $ — $ (143,154 ) $ — $ — Investments in subsidiaries 226,279 — — (226,279 ) — Other assets (1) 23,734 46,095 252,854 — 322,683 Other assets—intercompany 27,845 38,207 (66,052 ) — — Total assets $ 422,506 $ 420,799 $ 1,175,051 $ (226,279 ) $ 1,792,077 Liabilities and equity Deposits $ — $ — $ 929,406 $ — $ 929,406 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 122,320 19,501 — 141,821 Federal funds purchased and securities loaned or sold—intercompany — 25,417 (25,417 ) — — Trading account liabilities — 87,714 51,331 — 139,045 Trading account liabilities—intercompany 1,006 868 (1,874 ) — — Short-term borrowings — 1,356 29,345 — 30,701 Short-term borrowings—intercompany — 35,596 (35,596 ) — — Long-term debt 147,333 8,128 50,717 — 206,178 Long-term debt—intercompany — 41,287 (41,287 ) — — Advances from subsidiaries 41,258 — (41,258 ) — — Other liabilities 3,466 57,430 57,887 — 118,783 Other liabilities—intercompany 4,323 7,894 (12,217 ) — — Stockholders’ equity 225,120 32,789 194,513 (226,279 ) 226,143 Total liabilities and equity $ 422,506 $ 420,799 $ 1,175,051 $ (226,279 ) $ 1,792,077 (1) Other assets for Citigroup parent company at December 31, 2016 included $ 20.7 billion of placements to Citibank and its branches, of which $ 6.8 billion had a remaining term of less than 30 days. Condensed Consolidating Balance Sheet December 31, 2015 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 592 $ 20,308 $ — $ 20,900 Cash and due from banks—intercompany 124 1,403 (1,527 ) — — Federal funds sold and resale agreements — 178,178 41,497 — 219,675 Federal funds sold and resale agreements—intercompany — 15,035 (15,035 ) — — Trading account assets — 124,731 116,484 — 241,215 Trading account assets—intercompany 1,032 1,765 (2,797 ) — — Investments 484 402 342,069 — 342,955 Loans, net of unearned income — 1,068 616,549 — 617,617 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — (3 ) (12,623 ) — (12,626 ) Total loans, net $ — $ 1,065 $ 603,926 $ — $ 604,991 Advances to subsidiaries $ 104,405 $ — $ (104,405 ) $ — $ — Investments in subsidiaries 221,362 — — (221,362 ) — Other assets (1) 25,819 36,860 238,795 — 301,474 Other assets—intercompany 58,199 30,737 (88,936 ) — — Total assets $ 411,425 $ 390,768 $ 1,150,379 $ (221,362 ) $ 1,731,210 Liabilities and equity Deposits $ — $ — $ 907,887 $ — $ 907,887 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 122,459 24,037 — 146,496 Federal funds purchased and securities loaned or sold—intercompany 185 22,042 (22,227 ) — — Trading account liabilities — 62,386 55,126 — 117,512 Trading account liabilities—intercompany 1,036 2,045 (3,081 ) — — Short-term borrowings 146 188 20,745 — 21,079 Short-term borrowings—intercompany — 34,916 (34,916 ) — — Long-term debt 141,914 2,530 56,831 — 201,275 Long-term debt—intercompany — 51,171 (51,171 ) — — Advances from subsidiaries 36,453 — (36,453 ) — — Other liabilities 3,560 55,482 54,827 — 113,869 Other liabilities—intercompany 6,274 10,967 (17,241 ) — — Stockholders’ equity 221,857 26,582 196,015 (221,362 ) 223,092 Total liabilities and equity $ 411,425 $ 390,768 $ 1,150,379 $ (221,362 ) $ 1,731,210 (1) Other assets for Citigroup parent company at December 31, 2015 included $42.7 billion of placements to Citibank and its branches, of which $33.9 billion had a remaining term of less than 30 days. Condensed Consolidating Statement of Cash Flows Year ended December 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by operating activities of continuing operations $ 12,777 $ 20,662 $ 20,493 $ — $ 53,932 Cash flows from investing activities of continuing operations Purchases of investments $ — $ (4 ) $ (211,398 ) $ — $ (211,402 ) Proceeds from sales of investments 3,024 — 129,159 — 132,183 Proceeds from maturities of investments 234 — 65,291 — 65,525 Change in deposits with banks — (3,643 ) (21,668 ) — (25,311 ) Change in loans — — (39,761 ) — (39,761 ) Proceeds from sales and securitizations of loans — — 18,140 — 18,140 Proceeds from significant disposals — — 265 — 265 Change in federal funds sold and resales — (15,293 ) (1,845 ) — (17,138 ) Changes in investments and advances—intercompany (18,083 ) (5,574 ) 23,657 — — Other investing activities — — (2,089 ) — (2,089 ) Net cash used in investing activities of continuing operations $ (14,825 ) $ (24,514 ) $ (40,249 ) $ — $ (79,588 ) Cash flows from financing activities of continuing operations Dividends paid $ (2,287 ) $ — $ — $ — $ (2,287 ) Issuance of preferred stock 2,498 — — — 2,498 Treasury stock acquired (9,290 ) — — — (9,290 ) Proceeds (repayments) from issuance of long-term debt, net 7,005 5,916 (4,575 ) — 8,346 Proceeds (repayments) from issuance of long-term debt—intercompany, net — (9,453 ) 9,453 — — Change in deposits — — 24,394 — 24,394 Change in federal funds purchased and repos — 3,236 (7,911 ) — (4,675 ) Change in short-term borrowings (164 ) 1,168 8,618 — 9,622 Net change in short-term borrowings and other advances—intercompany 4,620 680 (5,300 ) — — Capital contributions from parent — 5,000 (5,000 ) — — Other financing activities (316 ) — — — (316 ) Net cash provided by financing activities of continuing operations $ 2,066 $ 6,547 $ 19,679 $ — $ 28,292 Effect of exchange rate changes on cash and due from banks $ — $ — $ (493 ) $ — $ (493 ) Change in cash and due from banks $ 18 $ 2,695 $ (570 ) $ — $ 2,143 Cash and due from banks at beginning of period 124 1,995 18,781 — 20,900 Cash and due from banks at end of period $ 142 $ 4,690 $ 18,211 $ — $ 23,043 Supplemental disclosure of cash flow information for continuing operations Cash paid during the year for income taxes $ 351 $ 92 $ 3,916 $ — $ 4,359 Cash paid during the year for interest 4,397 3,115 4,555 — 12,067 Non-cash investing activities Transfers to loans HFS from loans — — 13,900 — 13,900 Transfers to OREO and other repossessed assets — — 165 — 165 Condensed Consolidating Statement of Cash Flows Year ended December 31, 2015 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 27,825 $ 12,336 $ (424 ) $ — $ 39,737 Cash flows from investing activities of continuing operations Purchases of investments $ — $ (4 ) $ (242,358 ) $ — $ (242,362 ) Proceeds from sales of investments — 53 141,417 — 141,470 Proceeds from maturities of investments 237 — 81,810 — 82,047 Change in deposits with banks — (8,414 ) 23,902 — 15,488 Change in loans — — 1,353 — 1,353 Proceeds from sales and securitizations of loans — — 9,610 — 9,610 Proceeds from significant disposals — — 5,932 — 5,932 Payments due to transfers of net liabilities associated with significant disposals — — (18,929 ) — (18,929 ) Change in federal funds sold and resales — 8,037 14,858 — 22,895 Changes in investments and advances—intercompany (35,548 ) 1,044 34,504 — — Other investing activities 3 (101 ) (2,523 ) — (2,621 ) Net cash provided by (used in) investing activities of continuing operations $ (35,308 ) $ 615 $ 49,576 $ — $ 14,883 Cash flows from financing activities of continuing operations Dividends paid $ (1,253 ) $ — $ — $ — $ (1,253 ) Issuance of preferred stock 6,227 — — — 6,227 Treasury stock acquired (5,452 ) — — — (5,452 ) Proceeds (repayments) from issuance of long-term debt, net 127 (139 ) (8,212 ) — (8,224 ) Proceeds (repayments) from issuance of long-term debt—intercompany, net — 12,557 (12,557 ) — — Change in deposits — — 8,555 — 8,555 Change in federal funds purchased and repos — (27,442 ) 500 — (26,942 ) Change in short-term borrowings (845 ) (1,737 ) (34,674 ) — (37,256 ) Net change in short-term borrowings and other advances—intercompany 9,106 4,054 (13,160 ) — — Capital contributions from parent — — — — — Other financing activities (428 ) — — — (428 ) Net cash provided by (used in) financing activities of continuing operations $ 7,482 $ (12,707 ) $ (59,548 ) $ — $ (64,773 ) Effect of exchange rate changes on cash and due from banks $ — $ — $ (1,055 ) $ — $ (1,055 ) Change in cash and due from banks $ (1 ) $ 244 $ (11,451 ) $ — $ (11,208 ) Cash and due from banks at beginning of period 125 1,751 30,232 — 32,108 Cash and due from banks at end of period $ 124 $ 1,995 $ 18,781 $ — $ 20,900 Supplemental disclosure of cash flow information for continuing operations Cash paid during the year for income taxes $ 111 $ 175 $ 4,692 $ — $ 4,978 Cash paid during the year for interest 4,916 2,346 4,769 — 12,031 Non-cash investing activities Decrease in net loans associated with significant disposals reclassified to HFS $ — $ — $ (9,063 ) $ — $ (9,063 ) Decrease in investments associated with significant disposals reclassified to HFS — — (1,402 ) — (1,402 ) Decrease in goodwill and intangible assets associated with significant disposals reclassified to HFS — — (223 ) — (223 ) Decrease in deposits with banks with significant disposals reclassified to HFS — — (404 ) — (404 ) Transfers to loans held-for-sale from loans — — 28,600 — 28,600 Transfers to OREO and other repossessed assets — — 276 — 276 Non-cash financing activities Decrease in long-term debt associated with significant disposals reclassified to HFS $ — $ — $ (4,673 ) $ — $ (4,673 ) Condensed Consolidating Statements of Cash Flows Year ended December 31, 2014 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 5,940 $ (10,915 ) $ 51,318 $ — $ 46,343 Cash flows from investing activities of continuing operations Purchases of investments $ — $ (188 ) $ (258,804 ) $ — $ (258,992 ) Proceeds from sales of investments 41 42 135,741 — 135,824 Proceeds from maturities of investments 155 — 93,962 — 94,117 Change in deposits with banks — 4,183 36,733 — 40,916 Change in loans — — 1,170 — 1,170 Proceeds from sales and securitizations of loans — — 4,752 — 4,752 Change in federal funds sold and resales — 8,832 5,635 — 14,467 Proceeds from significant disposals — — 346 — 346 Payments due to transfers of net liabilities associated with significant disposals — — (1,255 ) — (1,255 ) Changes in investments and advances—intercompany (7,986 ) 3,549 4,437 — — Other investing activities 5 (72 ) (2,696 ) — (2,763 ) Net cash provided by (used in) investing activities of continuing operations $ (7,785 ) $ 16,346 $ 20,021 $ — $ 28,582 Cash flows from financing activities of continuing operations Dividends paid $ (633 ) $ — $ — $ — $ (633 ) Issuance of preferred stock 3,699 — — — 3,699 Redemption of preferred stock — — — — — Treasury stock acquired (1,232 ) — — — (1,232 ) Proceeds (repayments) from issuance of long-term debt, net (3,636 ) (634 ) 12,183 — 7,913 Proceeds (repayments) from issuance of long-term debt—intercompany, net — 1,131 (1,131 ) — — Change in deposits — — (48,336 ) — (48,336 ) Change in federal funds purchased and repos — (15,268 ) (14,806 ) — (30,074 ) Change in short-term borrowings 749 143 (1,991 ) — (1,099 ) Net change in short-term borrowings and other advances—intercompany 3,297 1,212 (4,509 ) — — Capital contributions from parent — 8,500 (8,500 ) — — Other financing activities (507 ) — (1 ) — (508 ) Net cash provided by (used in) financing activities of continuing operations $ 1,737 $ (4,916 ) $ (67,091 ) $ — $ (70,270 ) Effect of exchange rate changes on cash and due from banks $ — $ — $ (2,432 ) $ — $ (2,432 ) Discontinued operations — Net cash used in discontinued operations $ — $ — $ — $ — $ — Change in cash and due from banks $ (108 ) $ 515 $ 1,816 $ — $ 2,223 Cash and due from banks at beginning of period 233 1,236 28,416 — 29,885 Cash and due from banks at end of period $ 125 $ 1,751 $ 30,232 $ — $ 32,108 Supplemental disclosure of cash flow information for continuing operations Cash paid during the year for income taxes $ 235 $ 353 $ 4,044 $ — $ 4,632 Cash paid during the year for interest 5,632 2,298 6,071 — 14,001 Non-cash investing activities Change in loans due to consolidation/deconsolidation of VIEs $ — $ — $ (374 ) $ — $ (374 ) Transfers to loans held-for-sale from loans — — 15,100 — 15,100 Transfers to OREO and other repossessed assets — — 321 — 321 Non-cash financing activities Decrease in deposits associated with reclassifications to HFS $ — $ — $ (20,605 ) $ — $ (20,605 ) Increase in short-term borrowings due to consolidation of VIEs — — 500 — 500 Decrease in long-term debt due to deconsolidation of VIEs — — (864 ) — (864 )

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENT	SUBSEQUENT EVENT In January 2017, Citi signed agreements to effectively exit its U.S. mortgage servicing operations by the end of 2018 and intensify its focus on loan originations. Citi entered into an agreement to sell mortgage servicing rights and related servicing on approximately 780,000 Fannie Mae and Freddie Mac held loans with outstanding balances of approximately $97 billion . In addition, Citi entered into a subservicing agreement for its remaining Citi-owned loans and certain other mortgage servicing rights. As part of the transactions, Citi will transfer certain employees along with the mortgage servicing rights. These transactions are expected to negatively impact Citi’s pre-tax earnings by approximately $400 million , including a loss on sale and certain related transaction costs, in the first quarter of 2017. When Citi completes the servicing rights sale to the buyer in 2017, Citi’s mortgage servicing rights asset is expected to decline by approximately $1 billion . Citi’s mortgage servicing operations and related mortgage servicing assets were not considered held-for-sale as of December 31, 2016. As of that date, there were no approved purchase agreements and negotiations were still underway. As such, the assets and liabilities included in the sale were measured on a held and used basis, and no impairment was deemed to exist as of the balance sheet date.

SELECTED QUARATERLY FINANCIAL D

SELECTED QUARATERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
SELECTED QUARATERLY FINANCIAL DATA (UNAUDITED)	SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) 2016 2015 In millions of dollars, except per share amounts Fourth Third Second First Fourth Third Second First Revenues, net of interest expense $ 17,012 $ 17,760 $ 17,548 $ 17,555 $ 18,456 $ 18,692 $ 19,470 $ 19,736 Operating expenses 10,120 10,404 10,369 10,523 11,134 10,669 10,928 10,884 Provisions for credit losses and for benefits and claims 1,792 1,736 1,409 2,045 2,514 1,836 1,648 1,915 Income from continuing operations before income taxes $ 5,100 $ 5,620 $ 5,770 $ 4,987 $ 4,808 $ 6,187 $ 6,894 $ 6,937 Income taxes 1,509 1,733 1,723 1,479 1,403 1,881 2,036 2,120 Income from continuing operations $ 3,591 $ 3,887 $ 4,047 $ 3,508 $ 3,405 $ 4,306 $ 4,858 $ 4,817 Income (loss) from discontinued operations, net of taxes (3 ) (30 ) (23 ) (2 ) (45 ) (10 ) 6 (5 ) Net income before attribution of noncontrolling interests $ 3,588 $ 3,857 $ 4,024 $ 3,506 $ 3,360 $ 4,296 $ 4,864 $ 4,812 Noncontrolling interests 15 17 26 5 25 5 18 42 Citigroup’s net income $ 3,573 $ 3,840 $ 3,998 $ 3,501 $ 3,335 $ 4,291 $ 4,846 $ 4,770 Earnings per share (1) Basic Income from continuing operations $ 1.14 $ 1.25 $ 1.25 $ 1.11 $ 1.04 $ 1.36 $ 1.51 $ 1.51 Net income 1.14 1.24 1.24 1.10 1.02 1.36 1.52 1.51 Diluted Income from continuing operations 1.14 1.25 1.25 1.11 1.03 1.36 1.51 1.51 Net income 1.14 1.24 1.24 1.10 1.02 1.35 1.51 1.51 Common stock price per share High 61.09 47.90 47.33 51.13 55.87 60.34 57.39 54.26 Low 47.03 40.78 38.48 34.98 49.88 49.00 51.52 46.95 Close 59.43 47.23 42.39 41.75 51.75 49.61 55.24 51.52 Dividends per share of common stock 0.16 0.16 0.05 0.05 0.05 0.05 0.05 0.01 This Note to the Consolidated Financial Statements is unaudited due to the Company’s individual quarterly results not being subject to an audit. (1) Due to averaging of shares, quarterly earnings per share may not sum to the totals reported for the full year.

SUMMARY OF SIGNIFICANT ACCOUN39

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of Citigroup and its subsidiaries prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP). The Company consolidates subsidiaries in which it holds, directly or indirectly, more than 50% of the voting rights or where it exercises control. Entities where the Company holds 20% to 50% of the voting rights and/or has the ability to exercise significant influence, other than investments of designated venture capital subsidiaries or investments accounted for at fair value under the fair value option, are accounted for under the equity method, and the pro rata share of their income (loss) is included in Other revenue . Income from investments in less-than- 20% -owned companies is recognized when dividends are received. As discussed in more detail in Note 21 to the Consolidated Financial Statements, Citigroup also consolidates entities deemed to be variable interest entities when Citigroup is determined to be the primary beneficiary. Gains and losses on the disposition of branches, subsidiaries, affiliates, buildings and other investments are included in Other revenue . Citibank Citibank, N.A. (Citibank) is a commercial bank and wholly owned subsidiary of Citigroup. Citibank’s principal offerings include consumer finance, mortgage lending and retail banking (including commercial banking) products and services; investment banking, cash management and trade finance; and private banking products and services.
Variable Interest Entities	Variable Interest Entities An entity is a variable interest entity (VIE) if it meets the criteria outlined in Accounting Standards Codification (ASC) Topic 810, Consolidation , which are (i) the entity has equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties; or (ii) the entity has equity investors that cannot make significant decisions about the entity’s operations or that do not absorb their proportionate share of the entity’s expected losses or expected returns. The Company consolidates a VIE when it has both the power to direct the activities that most significantly impact the VIE’s economic performance and a right to receive benefits or the obligation to absorb losses of the entity that could be potentially significant to the VIE (that is, Citi is the primary beneficiary). In addition to variable interests held in consolidated VIEs, the Company has variable interests in other VIEs that are not consolidated because the Company is not the primary beneficiary. However, these VIEs and all other unconsolidated VIEs are monitored by the Company to assess whether any events have occurred to cause its primary beneficiary status to change. All other entities not deemed to be VIEs with which the Company has involvement are evaluated for consolidation under other subtopics of ASC 810.
Foreign Currency Translation	Foreign Currency Translation Assets and liabilities of Citi’s foreign operations are translated from their respective functional currencies into U.S. dollars using period-end spot foreign exchange rates. The effects of those translation adjustments are reported in Accumulated other comprehensive income (loss) , a component of stockholders’ equity, along with any related hedge and tax effects, until realized upon sale or substantial liquidation of the foreign operation. Revenues and expenses of Citi’s foreign operations are translated monthly from their respective functional currencies into U.S. dollars at amounts that approximate weighted average exchange rates. For transactions that are denominated in a currency other than the functional currency, including transactions denominated in the local currencies of foreign operations with the U.S. dollar as their functional currency, the effects of changes in exchange rates are primarily included in Principal transactions , along with the related effects of any economic hedges. Instruments used to hedge foreign currency exposures include foreign currency forward, option and swap contracts and in certain instances, designated issues of non-U.S. dollar debt. Foreign operations in countries with highly inflationary economies designate the U.S. dollar as their functional currency, with the effects of changes in exchange rates primarily included in Other revenue .
Investment Securities	Investment Securities Investments include fixed income and equity securities. Fixed income instruments include bonds, notes and redeemable preferred stocks, as well as certain loan-backed and structured securities that are subject to prepayment risk. Equity securities include common and nonredeemable preferred stock. Investment securities are classified and accounted for as follows: • Fixed income securities classified as “held-to-maturity” are securities that the Company has both the ability and the intent to hold until maturity and are carried at amortized cost. Interest income on such securities is included in Interest revenue . • Fixed income securities and marketable equity securities classified as “available-for-sale” are carried at fair value with changes in fair value reported in Accumulated other comprehensive income (loss) , a component of stockholders’ equity, net of applicable income taxes and hedges. Realized gains and losses on sales are included in income primarily on a specific identification cost basis. Interest and dividend income on such securities is included in Interest revenue . • Certain investments in non-marketable equity securities and certain investments that would otherwise have been accounted for using the equity method are carried at fair value, since the Company has elected to apply fair value accounting. Changes in fair value of such investments are recorded in earnings. • Certain non-marketable equity securities are carried at cost. For investments in fixed income securities classified as held-to-maturity or available-for-sale, the accrual of interest income is suspended for investments that are in default or for which it is likely that future interest payments will not be made as scheduled. Investment securities are subject to evaluation for other-than-temporary impairment as described in Note 13 to the Consolidated Financial Statements. The Company uses a number of valuation techniques for investments carried at fair value, which are described in Note 24 to the Consolidated Financial Statements. Realized gains and losses on sales of investments are included in earnings.
Trading Account Assets and Liabilities	Trading Account Assets and Liabilities Trading account assets include debt and marketable equity securities, derivatives in a receivable position, residual interests in securitizations and physical commodities inventory. In addition, as described in Note 25 to the Consolidated Financial Statements, certain assets that Citigroup has elected to carry at fair value under the fair value option, such as loans and purchased guarantees, are also included in Trading account assets . Trading account liabilities include securities sold, not yet purchased (short positions) and derivatives in a net payable position, as well as certain liabilities that Citigroup has elected to carry at fair value (as described in Note 25 to the Consolidated Financial Statements). Other than physical commodities inventory, all trading account assets and liabilities are carried at fair value. Revenues generated from trading assets and trading liabilities are generally reported in Principal transactions and include realized gains and losses as well as unrealized gains and losses resulting from changes in the fair value of such instruments. Interest income on trading assets is recorded in Interest revenue reduced by interest expense on trading liabilities. Physical commodities inventory is carried at the lower of cost or market with related losses reported in Principal transactions . Realized gains and losses on sales of commodities inventory are included in Principal transactions . Investments in unallocated precious metals accounts (gold, silver, platinum and palladium) are accounted for as hybrid instruments containing a debt host contract and an embedded non-financial derivative instrument indexed to the price of the relevant precious metal. The embedded derivative instrument is separated from the debt host contract and accounted for at fair value. The debt host contract is accounted for at fair value under the fair value option, as described in Note 26 to the Consolidated Financial Statements. Derivatives used for trading purposes include interest rate, currency, equity, credit, and commodity swap agreements, options, caps and floors, warrants, and financial and commodity futures and forward contracts. Derivative asset and liability positions are presented net by counterparty on the Consolidated Balance Sheet when a valid master netting agreement exists and the other conditions set out in ASC 210-20, Balance Sheet—Offsetting, are met. See Note 22 to the Consolidated Financial Statements. The Company uses a number of techniques to determine the fair value of trading assets and liabilities, which are described in Note 24 to the Consolidated Financial Statements.
Securities Borrowed and Securities Loaned	Securities Borrowed and Securities Loaned Securities borrowing and lending transactions do not constitute a sale of the underlying securities for accounting purposes and are treated as collateralized financing transactions. Such transactions are recorded at the amount of proceeds advanced or received plus accrued interest. As described in Note 25 to the Consolidated Financial Statements, the Company has elected to apply fair value accounting to a number of securities borrowing and lending transactions. Fees paid or received for all securities lending and borrowing transactions are recorded in Interest expense or Interest revenue at the contractually specified rate. The Company monitors the fair value of securities borrowed or loaned on a daily basis and obtains or posts additional collateral in order to maintain contractual margin protection. As described in Note 24 to the Consolidated Financial Statements, the Company uses a discounted cash flow technique to determine the fair value of securities lending and borrowing transactions.
Repurchase and Resale Agreements	Repurchase and Resale Agreements Securities sold under agreements to repurchase (repos) and securities purchased under agreements to resell (reverse repos) do not constitute a sale (or purchase) of the underlying securities for accounting purposes and are treated as collateralized financing transactions. As described in Note 25 to the Consolidated Financial Statements, the Company has elected to apply fair value accounting to the majority of such transactions, with changes in fair value reported in earnings. Any transactions for which fair value accounting has not been elected are recorded at the amount of cash advanced or received plus accrued interest. Irrespective of whether the Company has elected fair value accounting, interest paid or received on all repo and reverse repo transactions is recorded in Interest expense or Interest revenue at the contractually specified rate. Where the conditions of ASC 210-20-45-11, Balance Sheet-Offsetting: Repurchase and Reverse Repurchase Agreements , are met, repos and reverse repos are presented net on the Consolidated Balance Sheet. The Company’s policy is to take possession of securities purchased under reverse repurchase agreements. The Company monitors the fair value of securities subject to repurchase or resale on a daily basis and obtains or posts additional collateral in order to maintain contractual margin protection. As described in Note 24 to the Consolidated Financial Statements, the Company uses a discounted cash flow technique to determine the fair value of repo and reverse repo transactions.
Loans	Loans Loans are reported at their outstanding principal balances net of any unearned income and unamortized deferred fees and costs except that credit card receivable balances also include accrued interest and fees. Loan origination fees and certain direct origination costs are generally deferred and recognized as adjustments to income over the lives of the related loans. As described in Note 25 to the Consolidated Financial Statements, Citi has elected fair value accounting for certain loans. Such loans are carried at fair value with changes in fair value reported in earnings. Interest income on such loans is recorded in Interest revenue at the contractually specified rate. Loans that are held-for-investment are classified as Loans, net of unearned income on the Consolidated Balance Sheet, and the related cash flows are included within the cash flows from investing activities category in the Consolidated Statement of Cash Flows on the line Change in loans . However, when the initial intent for holding a loan has changed from held-for-investment to held-for-sale, the loan is reclassified to held-for-sale, but the related cash flows continue to be reported in cash flows from investing activities in the Consolidated Statement of Cash Flows on the line Proceeds from sales and securitizations of loans . Consumer Loans Consumer loans represent loans and leases managed primarily by the Global Consumer Banking (GCB) businesses and Corporate/Other . Consumer Non-accrual and Re-aging Policies As a general rule, interest accrual ceases for installment and real estate (both open- and closed-end) loans when payments are 90 days contractually past due. For credit cards and other unsecured revolving loans, however, Citi generally accrues interest until payments are 180 days past due. As a result of OCC guidance, home equity loans in regulated bank entities are classified as non-accrual if the related residential first mortgage is 90 days or more past due. Also as a result of OCC guidance, mortgage loans in regulated bank entities discharged through Chapter 7 bankruptcy, other than FHA-insured loans, are classified as non-accrual. Commercial market loans are placed on a cash (non-accrual) basis when it is determined, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful or when interest or principal is 90 days past due. Loans that have been modified to grant a concession to a borrower in financial difficulty may not be accruing interest at the time of the modification. The policy for returning such modified loans to accrual status varies by product and/or region. In most cases, a minimum number of payments (ranging from one to six ) is required, while in other cases the loan is never returned to accrual status. For regulated bank entities, such modified loans are returned to accrual status if a credit evaluation at the time of, or subsequent to, the modification indicates the borrower is able to meet the restructured terms, and the borrower is current and has demonstrated a reasonable period of sustained payment performance (minimum six months of consecutive payments). For U.S. consumer loans, generally one of the conditions to qualify for modification is that a minimum number of payments (typically ranging from one to three ) must be made. Upon modification, the loan is re-aged to current status. However, re-aging practices for certain open-ended consumer loans, such as credit cards, are governed by Federal Financial Institutions Examination Council (FFIEC) guidelines. For open-ended consumer loans subject to FFIEC guidelines, one of the conditions for the loan to be re-aged to current status is that at least three consecutive minimum monthly payments, or the equivalent amount, must be received. In addition, under FFIEC guidelines, the number of times that such a loan can be re-aged is subject to limitations (generally once in 12 months and twice in five years). Furthermore, Federal Housing Administration (FHA) and Department of Veterans Affairs (VA) loans may only be modified under those respective agencies’ guidelines and payments are not always required in order to re-age a modified loan to current. Consumer Charge-Off Policies Citi’s charge-off policies follow the general guidelines below: • Unsecured installment loans are charged off at 120 days contractually past due. • Unsecured revolving loans and credit card loans are charged off at 180 days contractually past due. • Loans secured with non-real estate collateral are written down to the estimated value of the collateral, less costs to sell, at 120 days contractually past due. • Real estate-secured loans are written down to the estimated value of the property, less costs to sell, at 180 days contractually past due. • Real estate-secured loans are charged off no later than 180 days contractually past due if a decision has been made not to foreclose on the loans. • Non-bank real estate-secured loans are charged off at the earlier of 180 days contractually past due, if there have been no payments within the last six months , or 360 days contractually past due, if a decision has been made not to foreclose on the loans. • Non-bank loans secured by real estate are written down to the estimated value of the property, less costs to sell, at the earlier of the receipt of title, the initiation of foreclosure (a process that generally commences when payments are 120 days contractually past due), when the loan is 180 days contractually past due if there have been no payments within the past six months , or 360 days contractually past due. • Non-bank unsecured personal loans are charged off at the earlier of 180 days contractually past due if there have been no payments within the last six months , or 360 days contractually past due. • Unsecured loans in bankruptcy are charged off within 60 days of notification of filing by the bankruptcy court or in accordance with Citi’s charge-off policy, whichever occurs earlier. • Real estate-secured loans that were discharged through Chapter 7 bankruptcy, other than FHA-insured loans, are written down to the estimated value of the property, less costs to sell. Other real estate-secured loans in bankruptcy are written down to the estimated value of the property, less costs to sell, at the later of 60 days after notification or 60 days contractually past due. • Non-bank loans secured by real estate that are discharged through Chapter 7 bankruptcy are written down to the estimated value of the property, less costs to sell, at 60 days contractually past due. • Non-bank unsecured personal loans in bankruptcy are charged off when they are 30 days contractually past due. • Commercial market loans are written down to the extent that principal is judged to be uncollectable. Corporate Loans Corporate loans represent loans and leases managed by Institutional Clients Group (ICG) . Corporate loans are identified as impaired and placed on a cash (non-accrual) basis when it is determined, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful or when interest or principal is 90 days past due, except when the loan is well collateralized and in the process of collection. Any interest accrued on impaired corporate loans and leases is reversed at 90 days past due and charged against current earnings, and interest is thereafter included in earnings only to the extent actually received in cash. When there is doubt regarding the ultimate collectability of principal, all cash receipts are thereafter applied to reduce the recorded investment in the loan. Impaired corporate loans and leases are written down to the extent that principal is deemed to be uncollectable. Impaired collateral-dependent loans and leases, where repayment is expected to be provided solely by the sale of the underlying collateral and there are no other available and reliable sources of repayment, are written down to the lower of cost or collateral value. Cash-basis loans are returned to accrual status when all contractual principal and interest amounts are reasonably assured of repayment and there is a sustained period of repayment performance in accordance with the contractual terms.
Loans Held-for-Sale	Loans Held-for-Sale Corporate and consumer loans that have been identified for sale are classified as loans held-for-sale and included in Other assets . The practice of Citi’s U.S. prime mortgage business has been to sell substantially all of its conforming loans. As such, U.S. prime mortgage conforming loans are classified as held-for-sale and the fair value option is elected at origination, with changes in fair value recorded in Other revenue . With the exception of those loans for which the fair value option has been elected, held-for-sale loans are accounted for at the lower of cost or market value, with any write-downs or subsequent recoveries charged to Other revenue . The related cash flows are classified in the Consolidated Statement of Cash Flows in the cash flows from operating activities category on the line Change in loans held-for-sale .
Allowance for Loan Losses	Allowance for Loan Losses Allowance for loan losses represents management’s best estimate of probable losses inherent in the portfolio, including probable losses related to large individually evaluated impaired loans and troubled debt restructurings. Attribution of the allowance is made for analytical purposes only, and the entire allowance is available to absorb probable loan losses inherent in the overall portfolio. Additions to the allowance are made through the Provision for loan losses . Loan losses are deducted from the allowance and subsequent recoveries are added. Assets received in exchange for loan claims in a restructuring are initially recorded at fair value, with any gain or loss reflected as a recovery or charge-off to the provision. Consumer Loans For consumer loans, each portfolio of non-modified smaller-balance homogeneous loans is independently evaluated for impairment by product type (e.g., residential mortgage, credit card, etc.) in accordance with ASC 450, Contingencies . The allowance for loan losses attributed to these loans is established via a process that estimates the probable losses inherent in the specific portfolio. This process includes migration analysis, in which historical delinquency and credit loss experience is applied to the current aging of the portfolio, together with analyses that reflect current and anticipated economic conditions, including changes in housing prices and unemployment trends. Citi’s allowance for loan losses under ASC 450 only considers contractual principal amounts due, except for credit card loans where estimated loss amounts related to accrued interest receivable are also included. Management also considers overall portfolio indicators, including historical credit losses, delinquent, non-performing and classified loans, trends in volumes and terms of loans, an evaluation of overall credit quality, the credit process, including lending policies and procedures, and economic, geographical, product and other environmental factors. Separate valuation allowances are determined for impaired smaller-balance homogeneous loans whose terms have been modified in a troubled debt restructuring (TDR). Long-term modification programs, and short-term (less than 12 months) modifications that provide concessions (such as interest rate reductions) to borrowers in financial difficulty, are reported as TDRs. In addition, loan modifications that involve a trial period are reported as TDRs at the start of the trial period. The allowance for loan losses for TDRs is determined in accordance with ASC 310-10-35, Receivables—Subsequent Measurement (formerly SFAS 114) considering all available evidence, including, as appropriate, the present value of the expected future cash flows discounted at the loan’s original contractual effective rate, the secondary market value of the loan and the fair value of collateral less disposal costs. These expected cash flows incorporate modification program default rate assumptions. The original contractual effective rate for credit card loans is the pre-modification rate, which may include interest rate increases under the original contractual agreement with the borrower. Valuation allowances for commercial market loans, which are classifiably managed consumer loans, are determined in the same manner as for corporate loans and are described in more detail in the following section. Generally, an asset-specific component is calculated under ASC 310-10-35 on an individual basis for larger-balance, non-homogeneous loans that are considered impaired and the allowance for the remainder of the classifiably managed consumer loan portfolio is calculated under ASC 450 using a statistical methodology that may be supplemented by management adjustment. Corporate Loans In the corporate portfolios, the Allowance for loan losses includes an asset-specific component and a statistically based component. The asset-specific component is calculated under ASC 310-10-35, on an individual basis for larger-balance, non-homogeneous loans, which are considered impaired. An asset-specific allowance is established when the discounted cash flows, collateral value (less disposal costs) or observable market price of the impaired loan are lower than its carrying value. This allowance considers the borrower’s overall financial condition, resources, and payment record, the prospects for support from any financially responsible guarantors (discussed further below) and, if appropriate, the realizable value of any collateral. The asset-specific component of the allowance for smaller balance impaired loans is calculated on a pool basis considering historical loss experience. The allowance for the remainder of the loan portfolio is determined under ASC 450 using a statistical methodology, supplemented by management judgment. The statistical analysis considers the portfolio’s size, remaining tenor and credit quality as measured by internal risk ratings assigned to individual credit facilities, which reflect probability of default and loss given default. The statistical analysis considers historical default rates and historical loss severity in the event of default, including historical average levels and historical variability. The result is an estimated range for inherent losses. The best estimate within the range is then determined by management’s quantitative and qualitative assessment of current conditions, including general economic conditions, specific industry and geographic trends, and internal factors including portfolio concentrations, trends in internal credit quality indicators, and current and past underwriting standards. For both the asset-specific and the statistically based components of the Allowance for loan losses , management may incorporate guarantor support. The financial wherewithal of the guarantor is evaluated, as applicable, based on net worth, cash flow statements and personal or company financial statements which are updated and reviewed at least annually. Citi seeks performance on guarantee arrangements in the normal course of business. Seeking performance entails obtaining satisfactory cooperation from the guarantor or borrower in the specific situation. This regular cooperation is indicative of pursuit and successful enforcement of the guarantee; the exposure is reduced without the expense and burden of pursuing a legal remedy. A guarantor’s reputation and willingness to work with Citigroup is evaluated based on the historical experience with the guarantor and the knowledge of the marketplace. In the rare event that the guarantor is unwilling or unable to perform or facilitate borrower cooperation, Citi pursues a legal remedy; however, enforcing a guarantee via legal action against the guarantor is not the primary means of resolving a troubled loan situation and rarely occurs. If Citi does not pursue a legal remedy, it is because Citi does not believe that the guarantor has the financial wherewithal to perform regardless of legal action or because there are legal limitations on simultaneously pursuing guarantors and foreclosure. A guarantor’s reputation does not impact Citi’s decision or ability to seek performance under the guarantee. In cases where a guarantee is a factor in the assessment of loan losses, it is included via adjustment to the loan’s internal risk rating, which in turn is the basis for the adjustment to the statistically based component of the Allowance for loan losses . To date, it is only in rare circumstances that an impaired commercial loan or commercial real estate loan is carried at a value in excess of the appraised value due to a guarantee. When Citi’s monitoring of the loan indicates that the guarantor’s wherewithal to pay is uncertain or has deteriorated, there is either no change in the risk rating, because the guarantor’s credit support was never initially factored in, or the risk rating is adjusted to reflect that uncertainty or deterioration. Accordingly, a guarantor’s ultimate failure to perform or a lack of legal enforcement of the guarantee does not materially impact the allowance for loan losses, as there is typically no further significant adjustment of the loan’s risk rating at that time. Where Citi is not seeking performance under the guarantee contract, it provides for loan losses as if the loans were non-performing and not guaranteed. Reserve Estimates and Policies Management provides reserves for an estimate of probable losses inherent in the funded loan portfolio on the Consolidated Balance Sheet in the form of an allowance for loan losses. These reserves are established in accordance with Citigroup’s credit reserve policies, as approved by the Audit Committee of the Citigroup Board of Directors. Citi’s Chief Risk Officer and Chief Financial Officer review the adequacy of the credit loss reserves each quarter with representatives from the risk management and finance staffs for each applicable business area. Applicable business areas include those having classifiably managed portfolios, where internal credit-risk ratings are assigned (primarily ICG and GCB ) or modified consumer loans, where concessions were granted due to the borrowers’ financial difficulties. The above-mentioned representatives for these business areas present recommended reserve balances for their funded and unfunded lending portfolios along with supporting quantitative and qualitative data discussed below: Estimated probable losses for non-performing, non-homogeneous exposures within a business line’s classifiably managed portfolio and impaired smaller-balance homogeneous loans whose terms have been modified due to the borrowers’ financial difficulties, where it was determined that a concession was granted to the borrower. Consideration may be given to the following, as appropriate, when determining this estimate: (i) the present value of expected future cash flows discounted at the loan’s original effective rate; (ii) the borrower’s overall financial condition, resources and payment record; and (iii) the prospects for support from financially responsible guarantors or the realizable value of any collateral. In the determination of the allowance for loan losses for TDRs, management considers a combination of historical re-default rates, the current economic environment and the nature of the modification program when forecasting expected cash flows. When impairment is measured based on the present value of expected future cash flows, the entire change in present value is recorded in the Provision for loan losses . Statistically calculated losses inherent in the classifiably managed portfolio for performing and de minimis non-performing exposures. The calculation is based on (i) Citi’s internal system of credit-risk ratings, which are analogous to the risk ratings of the major rating agencies; and (ii) historical default and loss data, including rating agency information regarding default rates from 1983 to 2015 and internal data dating to the early 1970s on severity of losses in the event of default. Adjustments may be made to this data. Such adjustments include (i) statistically calculated estimates to cover the historical fluctuation of the default rates over the credit cycle, the historical variability of loss severity among defaulted loans, and the degree to which there are large obligor concentrations in the global portfolio; and (ii) adjustments made for specific known items, such as current environmental factors and credit trends. In addition, representatives from each of the risk management and finance staffs that cover business areas with delinquency-managed portfolios containing smaller-balance homogeneous loans present their recommended reserve balances based on leading credit indicators, including loan delinquencies and changes in portfolio size as well as economic trends, including current and future housing prices, unemployment, length of time in foreclosure, costs to sell and GDP. This methodology is applied separately for each individual product within each geographic region in which these portfolios exist. This evaluation process is subject to numerous estimates and judgments. The frequency of default, risk ratings, loss recovery rates, the size and diversity of individual large credits, and the ability of borrowers with foreign currency obligations to obtain the foreign currency necessary for orderly debt servicing, among other things, are all taken into account during this review. Changes in these estimates could have a direct impact on the credit costs in any period and could result in a change in the allowance. Allowance for Unfunded Lending Commitments A similar approach to the allowance for loan losses is used for calculating a reserve for the expected losses related to unfunded lending commitments and standby letters of credit. This reserve is classified on the balance sheet in Other liabilities . Changes to the allowance for unfunded lending commitments are recorded in the Provision for unfunded lending commitments .
Mortgage Servicing Rights (MSRs)	Mortgage Servicing Rights Mortgage servicing rights (MSRs) are recognized as intangible assets when purchased or when the Company sells or securitizes loans acquired through purchase or origination and retains the right to service the loans. Mortgage servicing rights are accounted for at fair value, with changes in value recorded in Other revenue in the Company’s Consolidated Statement of Income.
Goodwill	Goodwill Goodwill represents the excess of acquisition cost over the fair value of net tangible and intangible assets acquired in a business combination. Goodwill is subject to annual impairment testing and between annual tests if an event occurs or circumstances change that would more-likely-than-not reduce the fair value of a reporting unit below its carrying amount. Under ASC 350, Intangibles—Goodwill and Other, the Company has an option to assess qualitative factors to determine if it is necessary to perform the goodwill impairment test. If, after assessing the totality of events or circumstances, the Company determines that it is not more-likely-than-not that the fair value of a reporting unit is less than its carrying amount, no further testing is necessary. If, however, the Company determines that it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount, then the Company must perform the first step of the two-step goodwill impairment test. The Company has an unconditional option to bypass the qualitative assessment for any reporting unit in any reporting period and proceed directly to the first step of the goodwill impairment test. The first step requires a comparison of the fair value of the individual reporting unit to its carrying value, including goodwill. If the fair value of the reporting unit is in excess of the carrying value, the related goodwill is considered not impaired and no further analysis is necessary. If the carrying value of the reporting unit exceeds the fair value, this is an indication of potential impairment and a second step of testing is performed to measure the amount of impairment, if any, for that reporting unit. If required, the second step involves calculating the implied fair value of goodwill for each of the affected reporting units. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination, which is the excess of the fair value of the reporting unit determined in step one over the fair value of the net assets and identifiable intangibles as if the reporting unit were being acquired. If the amount of the goodwill allocated to the reporting unit exceeds the implied fair value of the goodwill in the pro forma purchase price allocation, an impairment charge is recorded for the excess. A recognized impairment charge cannot exceed the amount of goodwill allocated to a reporting unit and cannot subsequently be reversed even if the fair value of the reporting unit recovers. Furthermore, on any business dispositions, goodwill is allocated to the disposed business based on the ratio of the fair value of the disposed business to the fair value of the reporting unit.
Intangible Assets	Intangible Assets Intangible assets, including core deposit intangibles, present value of future profits, purchased credit card relationships, credit card contract related intangibles, other customer relationships, and other intangible assets, but excluding MSRs, are amortized over their estimated useful lives. Intangible assets deemed to have indefinite useful lives, primarily certain asset management contracts and trade names, are not amortized and are subject to annual impairment tests. An impairment exists if the carrying value of the indefinite-lived intangible asset exceeds its fair value. For other intangible assets subject to amortization, an impairment is recognized if the carrying amount is not recoverable and exceeds the fair value of the intangible asset.
Other Assets and Other Liabilities	Other Assets and Other Liabilities Other assets include, among other items, loans held-for-sale, deferred tax assets, equity method investments, interest and fees receivable, premises and equipment (including purchased and developed software), repossessed assets, and other receivables. Other liabilities include, among other items, accrued expenses and other payables, deferred tax liabilities, and reserves for legal claims, taxes, unfunded lending commitments, repositioning reserves, and other matters.
Other Real Estate Owned and Repossessed Assets	Other Real Estate Owned and Repossessed Assets Real estate or other assets received through foreclosure or repossession are generally reported in Other assets , net of a valuation allowance for selling costs and subsequent declines in fair value.
Securitizations	Securitizations There are two key accounting determinations that must be made relating to securitizations. Citi first makes a determination as to whether the securitization entity must be consolidated. Second, it determines whether the transfer of financial assets to the entity is considered a sale under GAAP. If the securitization entity is a VIE, the Company consolidates the VIE if it is the primary beneficiary (as discussed in “Variable Interest Entities” above). For all other securitization entities determined not to be VIEs in which Citigroup participates, consolidation is based on which party has voting control of the entity, giving consideration to removal and liquidation rights in certain partnership structures. Only securitization entities controlled by Citigroup are consolidated. Interests in the securitized and sold assets may be retained in the form of subordinated or senior interest-only strips, subordinated tranches, spread accounts and servicing rights. In credit card securitizations, the Company retains a seller’s interest in the credit card receivables transferred to the trusts, which is not in securitized form. In the case of consolidated securitization entities, including the credit card trusts, these retained interests are not reported on Citi’s Consolidated Balance Sheet. The securitized loans remain on the balance sheet. Substantially all of the consumer loans sold or securitized through non-consolidated trusts by Citigroup are U.S. prime residential mortgage loans. Retained interests in non-consolidated mortgage securitization trusts are classified as Trading account assets , except for MSRs, which are included in Mortgage servicing rights on Citigroup’s Consolidated Balance Sheet.
Debt	Debt Short-term borrowings and Long-term debt are accounted for at amortized cost, except where the Company has elected to report the debt instruments, including certain structured notes at fair value, or the debt is in a fair value hedging relationship.
Transfers of Financial Assets	Transfers of Financial Assets For a transfer of financial assets to be considered a sale: (i) the assets must have been legally isolated from the Company, even in bankruptcy or other receivership; (ii) the purchaser must have the right to pledge or sell the assets transferred or, if the purchaser is an entity whose sole purpose is to engage in securitization and asset-backed financing activities through the issuance of beneficial interests and that entity is constrained from pledging the assets it receives, each beneficial interest holder must have the right to sell or pledge their beneficial interests; and (iii) the Company may not have an option or obligation to reacquire the assets. If these sale requirements are met, the assets are removed from the Company’s Consolidated Balance Sheet. If the conditions for sale are not met, the transfer is considered to be a secured borrowing, the assets remain on the Consolidated Balance Sheet and the sale proceeds are recognized as the Company’s liability. A legal opinion on a sale generally is obtained for complex transactions or where the Company has continuing involvement with assets transferred or with the securitization entity. For a transfer to be eligible for sale accounting, those opinions must state that the asset transfer would be considered a sale and that the assets transferred would not be consolidated with the Company’s other assets in the event of the Company’s insolvency. For a transfer of a portion of a financial asset to be considered a sale, the portion transferred must meet the definition of a participating interest. A participating interest must represent a pro rata ownership in an entire financial asset; all cash flows must be divided proportionately, with the same priority of payment; no participating interest in the transferred asset may be subordinated to the interest of another participating interest holder; and no party may have the right to pledge or exchange the entire financial asset unless all participating interest holders agree. Otherwise, the transfer is accounted for as a secured borrowing.
Risk Management Activities-Derivatives Used for Hedging Purposes	Risk Management Activities—Derivatives Used for Hedging Purposes The Company manages its exposures to market rate movements outside of its trading activities by modifying the asset and liability mix, either directly or through the use of derivative financial products, including interest-rate swaps, futures, forwards, and purchased options, as well as foreign-exchange contracts. These end-user derivatives are carried at fair value in Other assets, Other liabilities, Trading account assets and Trading account liabilities .
Employee Benefits Expense	Employee Benefits Expense Employee benefits expense includes current service costs of pension and other postretirement benefit plans (which are accrued on a current basis), contributions and unrestricted awards under other employee plans, the amortization of restricted stock awards and costs of other employee benefits. For its most significant pension and postretirement benefit plans (Significant Plans), Citigroup measures and discloses plan obligations, plan assets and periodic plan expense quarterly, instead of annually. The effect of remeasuring the Significant Plan obligations and assets by updating plan actuarial assumptions on a quarterly basis is reflected in Accumulated other comprehensive income (loss) and periodic plan expense. All other plans (All Other Plans) are remeasured annually.
Stock-Based Compensation	Stock-Based Compensation The Company recognizes compensation expense related to stock and option awards over the requisite service period, generally based on the instruments’ grant-date fair value, reduced by expected forfeitures. Compensation cost related to awards granted to employees who meet certain age plus years-of-service requirements (retirement-eligible employees) is accrued in the year prior to the grant date, in the same manner as the accrual for cash incentive compensation. Certain stock awards with performance conditions or certain clawback provisions are subject to variable accounting, pursuant to which the associated compensation expense fluctuates with changes in Citigroup’s stock price.
Income Taxes	Income Taxes The Company is subject to the income tax laws of the U.S. and its states and municipalities, and the foreign jurisdictions in which it operates. These tax laws are complex and subject to different interpretations by the taxpayer and the relevant governmental taxing authorities. In establishing a provision for income tax expense, the Company must make judgments and interpretations about the application of these inherently complex tax laws. The Company must also make estimates about when in the future certain items will affect taxable income in the various tax jurisdictions, both domestic and foreign. Disputes over interpretations of the tax laws may be subject to review and adjudication by the court systems of the various tax jurisdictions or may be settled with the taxing authority upon examination or audit. The Company treats interest and penalties on income taxes as a component of Income tax expense . Deferred taxes are recorded for the future consequences of events that have been recognized for financial statements or tax returns, based upon enacted tax laws and rates. Deferred tax assets are recognized subject to management’s judgment that realization is more-likely-than-not. FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) (now incorporated into ASC 740, Income Taxes) , sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions. This interpretation uses a two-step approach wherein a tax benefit is recognized if a position is more-likely-than-not to be sustained. The amount of the benefit is then measured to be the highest tax benefit that is greater than 50% likely to be realized. ASC 740 also sets out disclosure requirements to enhance transparency of an entity’s tax reserves.
Commissions, Underwriting and Principal Transactions	Commissions, Underwriting and Principal Transactions Commissions revenues are recognized in income when earned. Underwriting revenues are recognized in income typically at the closing of the transaction. Principal transactions revenues are recognized in income on a trade-date basis.
Earnings per Share	Earnings per Share Earnings per share (EPS) is computed after deducting preferred stock dividends. The Company has granted restricted and deferred share awards with dividend rights that are considered to be participating securities, which are akin to a second class of common stock. Accordingly, a portion of Citigroup’s earnings is allocated to those participating securities in the EPS calculation. Basic earnings per share is computed by dividing income available to common stockholders after the allocation of dividends and undistributed earnings to the participating securities by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised. It is computed after giving consideration to the weighted average dilutive effect of the Company’s stock options and warrants and convertible securities and after the allocation of earnings to the participating securities. Anti-dilutive options and warrants are disregarded in the EPS calculations.
Use of Estimates	Use of Estimates Management must make estimates and assumptions that affect the Consolidated Financial Statements and the related Notes to the Consolidated Financial Statements. Such estimates are used in connection with certain fair value measurements. See Note 24 to the Consolidated Financial Statements for further discussions on estimates used in the determination of fair value. Moreover, estimates are significant in determining the amounts of other-than-temporary impairments, impairments of goodwill and other intangible assets, provisions for probable losses that may arise from credit-related exposures and probable and estimable losses related to litigation and regulatory proceedings, and tax reserves. While management makes its best judgment, actual amounts or results could differ from those estimates.
Cash Flows	Cash Flows Cash equivalents are defined as those amounts included in Cash and due from banks . Cash flows from risk management activities are classified in the same category as the related assets and liabilities.
Related Party Transactions	Related Party Transactions The Company has related party transactions with certain of its subsidiaries and affiliates. These transactions, which are primarily short-term in nature, include cash accounts, collateralized financing transactions, margin accounts, derivative transactions, charges for operational support and the borrowing and lending of funds, and are entered into in the ordinary course of business.
Accounting Changes	ACCOUNTING CHANGES Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities , which addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This ASU requires entities to present separately in Accumulated other comprehensive income (loss) (AOCI) the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. It also requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, thus eliminating eligibility for the current available-for-sale category. However, Federal Reserve Bank and Federal Home Loan Bank stock as well as certain exchange seats will continue to be presented at cost. Citi early adopted only the provisions of this ASU related to presentation of the changes in fair value of liabilities for which the fair value option was elected, related to changes in Citigroup’s own credit spreads in AOCI effective January 1, 2016. Accordingly, as of the first quarter 2016, these amounts are reflected as a component of AOCI, whereas, these amounts were previously recognized in Citigroup’s revenues and net income. The impact of adopting this amendment resulted in a cumulative catch-up reclassification from retained earnings to AOCI of an accumulated after-tax loss of approximately $15 million at January 1, 2016. Financial statements for periods prior to 2016 were not subject to restatement under the provisions of this ASU. For additional information, see Note 19, Note 24 and Note 25 to the Consolidated Financial Statements. The Company is evaluating the effect that the other provisions of ASU 2016-01, which are effective on January 1, 2018, will have on its Consolidated Financial Statements and related disclosures. Accounting for Investments in Tax Credit Partnerships In January 2014, the FASB issued ASU No. 2014-01, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects . Any transition adjustment is reflected as an adjustment to retained earnings in the earliest period presented (retrospective application). The ASU is applicable to Citi’s portfolio of low income housing tax credit (LIHTC) partnership interests. The new standard widens the scope of investments eligible to elect to apply a new alternative method, the proportional amortization method, under which the cost of the investment is amortized to tax expense in proportion to the amount of tax credits and other tax benefits received. Citi qualifies to elect the proportional amortization method under the ASU for its entire LIHTC portfolio. These investments were previously accounted for under the equity method, which resulted in losses (due to amortization of the investment) being recognized in Other revenue and tax credits and benefits being recognized in the Income tax expense line. In contrast, the proportional amortization method combines the amortization of the investment and receipt of the tax credits/benefits into one line, Income tax expense . Citi adopted ASU 2014-01 in the first quarter of 2015. The adoption of this ASU was applied retrospectively and cumulatively reduced Retained earnings by approximately $349 million , Other assets by approximately $178 million and deferred tax assets by approximately $171 million . Accounting for Repurchase-to-Maturity Transactions In June 2014, the FASB issued ASU No. 2014-11, Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures. The ASU changes the accounting for repurchase-to-maturity transactions and linked repurchase financings to secured borrowing accounting, which is consistent with the accounting for other repurchase agreements. The ASU also requires disclosures about transfers accounted for as sales in transactions that are economically similar to repurchase agreements (see Note 24 to the Consolidated Financial Statements) and about the types of collateral pledged in repurchase agreements and similar transactions accounted for as secured borrowings (see Note 11 to the Consolidated Financial Statements). The ASU’s provisions became effective for Citi in the first quarter of 2015, with the exception of the collateral disclosures which became effective in the second quarter of 2015. The effect of adopting the ASU was required to be reflected as a cumulative effect adjustment to retained earnings as of the beginning of the period of adoption. Adoption of the ASU did not have a material effect on the Company’s financial statements. Disclosures for Investments in Certain Entities That Calculate Net Asset Value (NAV) per Share In May 2015, the FASB issued ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent), which is intended to reduce diversity in practice related to the categorization of investments measured at NAV within the fair value hierarchy. The ASU removes the current requirement to categorize investments for which fair value is measured using the NAV per share practical expedient within the fair value hierarchy. Citi elected to early adopt the ASU in the second quarter of 2015. The adoption of the ASU was applied retrospectively and reduced Level 3 assets by $1.0 billion and $1.1 billion as of December 31, 2015 and December 31, 2014, respectively. FUTURE APPLICATION OF ACCOUNTING STANDARDS Accounting for Financial Instruments—Credit Losses In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326) . The ASU introduces a new accounting model, the Current Expected Credit Losses model (CECL), which requires earlier recognition of credit losses, while also providing additional transparency about credit risk. The FASB’s CECL model utilizes a lifetime “expected credit loss” measurement objective for the recognition of credit losses for loans, held-to-maturity securities and other receivables at the time the financial asset is originated or acquired. The expected credit losses are adjusted each period for changes in expected lifetime credit losses. For available-for-sale securities where fair value is less than cost, credit-related impairment, if any, will be recognized in an allowance for credit losses and adjusted each period for changes in expected credit risk. This model replaces the multiple existing impairment models in current GAAP, which generally require that a loss be incurred before it is recognized. The CECL model represents a significant departure from existing GAAP, and may result in material changes to the Company’s accounting for financial instruments. The Company is evaluating the effect that ASU 2016-13 will have on its Consolidated Financial Statements and related disclosures. The impact of the ASU will depend upon the state of the economy and the nature of Citi’s portfolios at the date of adoption. The ASU will be effective for Citi as of January 1, 2020. Early application is permitted for annual periods beginning January 1, 2019. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers , which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The Company will adopt the guidance as of January 1, 2018 with a cumulative-effect adjustment to opening retained earnings. While the guidance will replace most existing revenue recognition guidance in GAAP, the ASU is not applicable to financial instruments and, therefore, will not impact a majority of the Company’s revenue, including net interest income. While in scope of the new guidance, the Company does not expect a material change in the timing or measurement of revenues related to deposit fees. Citi’s credit cardholder fees and mortgage servicing fees have been concluded to be out of scope of the standard and therefore will not be impacted by the issuance of this guidance. The Company expects the presentation of expenses associated with underwriting activity to change from the current reporting where underwriting revenue is recorded net of the related expenses to a gross presentation where the expenses are recorded in Other operating expenses . This change to a gross presentation will result in an equivalent increase in underwriting revenue recorded in Commissions and fees and associated underwriting expenses recorded in Other operating expenses ; however, this change in presentation will not have an impact on Income from continuing operations . The Company continues to evaluate the effect that the guidance will have on other revenue streams within its scope, including the presentation of certain contract expenses, as well as changes in disclosures required by the new guidance. Lease Accounting In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which is intended to increase transparency and comparability of accounting for lease transactions. The ASU will require lessees to recognize all leases on the balance sheet as lease assets and lease liabilities and will require both quantitative and qualitative disclosures regarding key information about leasing arrangements. Lessor accounting is largely unchanged. The guidance is effective beginning January 1, 2019 with an option to early adopt. The Company does not plan to early adopt the ASU. The Company is evaluating the effect that the standard will have on its Consolidated Financial Statements, regulatory capital and related disclosures. Accounting for Stock-Based Compensation In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting in order to simplify certain complex aspects of the accounting for income taxes and forfeitures related to employee stock-based compensation. The guidance is effective for Citi beginning on January 1, 2017. Under the new standard, excess tax benefits and deficiencies related to employee stock-based compensation will be recognized directly within income tax expense or benefit in Citi’s Consolidated Statement of Income, rather than within additional paid-in capital. Additionally, as permitted under the new guidance, Citi will make an accounting policy election to account for forfeitures of awards as they occur, which represents a change from the current requirement to estimate forfeitures when recognizing compensation expense. The Company continues to evaluate the effect that ASU 2016-09 will have on its Consolidated Financial Statements. Income Tax Impact of Intra-Entity Transfers of Assets In October 2016, the FASB issued ASU No. 2016-16, Income Taxes—Intra-Entity Transfers of Assets Other Than Inventory , which will require an entity to recognize the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. The ASU is effective on January 1, 2018 with early adoption permitted. The Company continues to evaluate the impact of this standard, which is expected to increase DTAs, with an associated decrease in Prepaid Taxes. Subsequent Measurement of Goodwill In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The ASU simplifies the subsequent measurement of goodwill impairment by eliminating the requirement to calculate the implied fair value of goodwill (i.e., the current Step 2 of the goodwill impairment test) to measure a goodwill impairment charge. With the ASU, the impairment test is simply the comparison of the fair value of a reporting unit with its carrying amount (the current Step 1), with the impairment charge being the deficit in fair value but not exceeding the total amount of goodwill allocated to that reporting unit. The simplified one-step impairment test applies to all reporting units (including those with zero or negative carrying amounts). The ASU is effective for Citi as of January 1, 2020. Early adoption is permitted for interim and annual goodwill impairment testing dates after January 1, 2017. The impact of the ASU will depend upon the performance of the reporting units and the market conditions impacting the fair value of each reporting unit going forward. Clarifying the Definition of a Business In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. The definition of a business directly and indirectly affects many areas of accounting (e.g., acquisitions, disposals, goodwill and consolidation). The ASU narrows the definition of a business by introducing a quantitative screen as the first step, such that if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets, the set of transferred assets and activities is not a business. If the set is not scoped out from the quantitative screen, the entity then evaluates whether the set meets the requirement that a business include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs. The ASU is effective for Citi as of January 1, 2018. The ASU will be applied prospectively, with early adoption permitted. The impact of the ASU will depend upon the acquisition and disposal activities of Citi. If fewer transactions qualify as a business, there could be less initial recognition of goodwill, but also less goodwill allocated to disposals. Other Potential Amendments to Current Accounting Standards The FASB has issued a proposed ASU that will provide targeted improvements to the accounting guidance for hedging activities. The exposure draft contains many proposals for improving how the economic results of risk management are reflected in financial reporting. Specifically, among other improvements, the ASU is expected to expand the list of benchmark interest rates and also increase the ability for entities to construct hedges of interest rate risk that hedge only certain cash flows of a hedged item. If issued in its current form, the ASU is also expected modify existing guidance related to the timing and income statement line recognition of ineffectiveness and components excluded from hedge relationships and add incremental disclosures regarding hedging activities. The FASB has also issued a proposed ASU that will change the period of amortization of premiums on certain callable debt securities from the full contractual life of the security to the first call date of the security. The proposed change will not change the accretion of discounts. It is expected that the final standard will be issued during the second quarter of 2017, and will be eligible for early adoption with an effective date of January 1, 2017 through a cumulative effect adjustment to retained earnings. This accounting change will primarily affect Citi’s portfolios of available-for-sale and held-to-maturity State and municipal debt securities. The impact of these final ASUs on the Company’s financial statements will be assessed when the respective final standards are issued.

DISCONTINUED OPERATIONS AND S40

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS (Tables)	12 Months Ended
	Dec. 31, 2016
Discontinued operations
Summarized financial information disposal groups including discontinued operations	The following summarizes financial information for all Discontinued operations for which Citi continues to have minimal residual costs associated with the sales: In millions of dollars 2016 2015 2014 Total revenues, net of interest expense (1) $ — $ — $ 74 Income (loss) from discontinued operations $ (80 ) $ (83 ) $ 10 Provision (benefit) for income taxes (22 ) (29 ) 12 Loss from discontinued operations, net of taxes $ (58 ) $ (54 ) $ (2 ) (1) Total revenues include gain or loss on sale, if applicable.
Novation of 80% Primerica Coinsurance Agreement
Discontinued operations
Summarized financial information disposal groups including discontinued operations	Income before taxes, excluding the revenue upon novation, was as follows: In millions of dollars 2016 2015 2014 Income before taxes $ — $ 135 $ 143
OneMain Financial Business
Discontinued operations
Summarized financial information disposal groups including discontinued operations	Income before taxes, excluding the pretax gain on sale and loss on redemption of debt, was as follows: In millions of dollars 2016 2015 2014 Income before taxes $ — $ 663 $ 890
Japan Cards Business
Discontinued operations
Summarized financial information disposal groups including discontinued operations	Loss before taxes, excluding the pretax gain on sale, was as follows: In millions of dollars 2016 2015 2014 Loss before taxes $ — $ (5 ) $ —
Japan Retail Business
Discontinued operations
Summarized financial information disposal groups including discontinued operations	Loss before taxes, excluding the pretax gain on sale, was as follows: In millions of dollars 2016 2015 2014 Loss before taxes $ — $ (57 ) $ (5 )
Spain Consumer Business
Discontinued operations
Summarized financial information disposal groups including discontinued operations	Income before taxes, excluding the pretax gain on sale, was as follows: In millions of dollars 2016 2015 2014 Income before taxes $ — $ — $ 130
Greece Consumer Business
Discontinued operations
Summarized financial information disposal groups including discontinued operations	Loss before taxes, excluding the pretax gain on sale in 2014, was as follows: In millions of dollars 2016 2015 2014 Loss before taxes $ — $ — (76 )

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Information regarding the Company's operations by segment	The following table presents certain information regarding the Company’s continuing operations by segment: Revenues, (1) Provision (benefits) Income (loss) from (2) Identifiable assets In millions of dollars, except identifiable assets in billions 2016 2015 2014 2016 2015 2014 2016 2015 2014 2016 2015 Global Consumer Banking $ 31,519 $ 32,251 $ 34,247 $ 2,655 $ 3,369 $ 3,405 $ 4,954 $ 6,214 $ 6,667 $ 412 $ 381 Institutional Clients Group 33,227 33,332 33,362 4,260 4,173 4,126 9,525 9,110 9,689 1,277 1,218 Corporate/Other 5,129 10,771 9,610 (471 ) (102 ) (334 ) 554 2,062 (8,852 ) 103 132 Total $ 69,875 $ 76,354 $ 77,219 $ 6,444 $ 7,440 $ 7,197 $ 15,033 $ 17,386 $ 7,504 $ 1,792 $ 1,731 (1) Includes total revenues, net of interest expense (excluding Corporate/Other ), in North America of $32.2 billion , $32.2 billion and $33.0 billion ; in EMEA of $9.9 billion , $9.8 billion and $9.5 billion ; in Latin America of $8.9 billion , $9.7 billion and $10.7 billion ; and in Asia of $13.7 billion , $13.9 billion and $14.4 billion in 2016, 2015 and 2014, respectively. (2) Includes pretax provisions for credit losses and for benefits and claims in the GCB results of $6.4 billion , $5.5 billion and $5.5 billion ; in the ICG results of $486 million , $962 million and $47 million ; and in Corporate/Other results of $0.1 billion , $1.5 billion and $1.9 billion in 2016, 2015 and 2014, respectively.

INTEREST REVENUE AND EXPENSE (T

INTEREST REVENUE AND EXPENSE (Tables)	12 Months Ended
	Dec. 31, 2016
Banking and Thrift, Interest [Abstract]
Interest revenue and expense	Interest revenue and Interest expense consisted of the following: In millions of dollars 2016 2015 2014 Interest revenue Loan interest, including fees $ 39,752 $ 40,510 $ 44,776 Deposits with banks 971 727 959 Federal funds sold and securities borrowed or purchased under agreements to resell 2,543 2,516 2,366 Investments, including dividends 7,582 7,017 7,195 Trading account assets (1) 5,738 5,942 5,880 Other interest (2) 1,029 1,839 507 Total interest revenue $ 57,615 $ 58,551 $ 61,683 Interest expense Deposits (3) $ 5,300 $ 5,052 $ 5,692 Federal funds purchased and securities loaned or sold under agreements to repurchase 1,912 1,612 1,895 Trading account liabilities (1) 410 217 168 Short-term borrowings 477 523 580 Long-term debt 4,412 4,517 5,355 Total interest expense $ 12,511 $ 11,921 $ 13,690 Net interest revenue $ 45,104 $ 46,630 $ 47,993 Provision for loan losses 6,749 7,108 6,828 Net interest revenue after provision for loan losses $ 38,355 $ 39,522 $ 41,165 (1) Interest expense on Trading account liabilities of ICG is reported as a reduction of interest revenue from Trading account assets . (2) During 2015, interest earned related to assets of significant disposals (primarily OneMain Financial) were reclassified to Other interest. (3) Includes deposit insurance fees and charges of $1,145 million , $1,118 million and $1,038 million for 2016 , 2015 and 2014 , respectively.

COMMISSIONS AND FEES (Tables)

COMMISSIONS AND FEES (Tables)	12 Months Ended
	Dec. 31, 2016
Banking and Thrift [Abstract]
Commissions and fees revenues	The following table presents Commissions and fees revenue: In millions of dollars 2016 2015 2014 Investment banking $ 2,847 $ 3,423 $ 3,687 Trading-related 2,219 2,345 2,503 Trade and securities services 1,564 1,735 1,871 Credit cards and bank cards 1,324 1,786 2,227 Other consumer (1) 659 685 885 Corporate finance (2) 686 493 531 Checking-related 467 497 531 Loan servicing 325 404 380 Other 430 480 417 Total commissions and fees $ 10,521 $ 11,848 $ 13,032 (1) Primarily consists of fees for investment fund administration and management, third-party collections, commercial demand deposit accounts and certain credit card services. (2) Consists primarily of fees earned from structuring and underwriting loan syndications.

PRINCIPAL TRANSACTIONS (Tables)

PRINCIPAL TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Principal Transactions Revenue, Net [Abstract]
Principal transactions revenue	The following table presents principal transactions revenue: In millions of dollars 2016 2015 2014 Global Consumer Banking (1) $ 629 $ 577 $ 628 Institutional Clients Group 7,335 5,824 5,894 Corporate/Other (1) (379 ) (393 ) 176 Total Citigroup $ 7,585 $ 6,008 $ 6,698 Interest rate risks (2) $ 4,115 $ 3,798 $ 3,783 Foreign exchange risks (3) 1,726 1,532 1,855 Equity risks (4) 189 331 99 Commodity and other risks (5) 806 750 589 Credit products and risks (6) 749 (403 ) 372 Total $ 7,585 $ 6,008 $ 6,698 (1) Primarily relates to foreign exchange risks. (2) Includes revenues from government securities and corporate debt, municipal securities, mortgage securities and other debt instruments. Also includes spot and forward trading of currencies and exchange-traded and over-the-counter (OTC) currency options, options on fixed income securities, interest rate swaps, currency swaps, swap options, caps and floors, financial futures, OTC options and forward contracts on fixed income securities. (3) Includes revenues from foreign exchange spot, forward, option and swap contracts, as well as foreign currency translation (FX translation) gains and losses. (4) Includes revenues from common, preferred and convertible preferred stock, convertible corporate debt, equity-linked notes and exchange-traded and OTC equity options and warrants. (5) Primarily includes revenues from crude oil, refined oil products, natural gas and other commodities trades. (6) Includes revenues from structured credit products.

INCENTIVE PLANS (Tables)

INCENTIVE PLANS (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of the status of unvested stock awards	A summary of the status of unvested stock awards granted as discretionary annual incentive or sign-on and long-term retention awards is presented below: Unvested stock awards Shares Weighted- average grant date fair value per share Unvested at January 1, 2016 41,860,291 $ 45.73 Granted (1) 23,355,805 37.35 Canceled (1,522,125 ) 43.76 Vested (2) (21,021,795 ) 41.63 Unvested at December 31, 2016 42,672,176 $ 43.24 (1) The weighted-average fair value of the shares granted during 2015 and 2014 was $50.33 and $49.65 , respectively. (2) The weighted-average fair value of the shares vesting during 2016 was approximately $40.08 per share. A summary of the performance share unit activity for 2016 is presented below: Performance Share Units Units Weighted- average grant date fair value per unit Outstanding, beginning of period 1,357,257 $ 45.45 Granted (1) 772,653 27.03 Canceled (91,597 ) 42.26 Payments (193,753 ) 42.26 Outstanding, end of period 1,844,560 $ 38.22 (1) The weighted-average grant date fair value per unit awarded in 2015 and 2014 was $44.07 and $48.34 , respectively.
Schedule of assumptions used	Other significant assumptions for the awards are as follows: Valuation Assumptions 2016 2015 2014 Expected volatility 24.37 % 27.13 % 39.12 % Expected dividend yield 0.40 % 0.08 % 0.08 % Certain assumptions used in determining pension and postretirement benefit obligations and net benefit expense for the Company’s plans are shown in the following table: At year end 2016 2015 Discount rate U.S. plans Qualified pension 4.10% 4.40% Nonqualified pension 4.00 4.35 Postretirement 3.90 4.20 Non-U.S. pension plans Range 0.25 to 72.50 0.25 to 42.00 Weighted average 4.40 4.76 Non-U.S. postretirement plans Range 1.75 to 11.05 2.00 to 13.20 Weighted average 8.27 7.90 Future compensation increase rate (1) Non-U.S. pension plans Range 1.25 to 70.00 1.00 to 40.00 Weighted average 3.21 3.24 Expected return on assets U.S. plans 6.80 7.00 Non-U.S. pension plans Range 1.00 to 11.50 1.60 to 11.50 Weighted average 4.55 4.95 Non-U.S. postretirement plans Range 8.00 to 10.30 8.00 to 10.70 Weighted average 8.02 8.01 (1) Not material for U.S. plans During the year 2016 2015 2014 Discount rate U.S. plans Qualified pension 4.40%/3.95%/ 3.65%/3.55% 4.00%/3.85%/ 4.45%/4.35% 4.75%/4.55%/ 4.25%/4.25% Nonqualified pension 4.35/3.90/ 3.55/3.45 3.90/3.70/ 4.30/4.25 4.75 Postretirement 4.20/3.75/ 3.40/3.30 3.80/3.65/ 4.20/4.10 4.35/4.15/ 3.95/4.00 Non-U.S. pension plans (1) Range 0.25 to 42.00 1.00 to 32.50 1.60 to 29.25 Weighted average 4.76 4.74 5.60 Non-U.S. postretirement plans (1) Range 2.00 to 13.20 2.25 to 12.00 3.50 to 11.90 Weighted average 7.90 7.50 8.65 Future compensation increase rate (2) Non-U.S. pension plans (1) Range 1.00 to 40.00 0.75 to 30.00 1.00 to 26.00 Weighted average 3.24 3.27 3.40 Expected return on assets U.S. plans 7.00 7.00 7.00 Non-U.S. pension plans (1) Range 1.60 to 11.50 1.30 to 11.50 1.20 to 11.50 Weighted average 4.95 5.08 5.68 Non-U.S. postretirement plans (1) Range 8.00 to 10.70 8.50 to 10.40 8.50 to 8.90 Weighted average 8.01 8.51 8.50 (1) Reflects rates utilized to determine the first quarter expense for Significant non-U.S. pension and postretirement plans. (2) Not material for U.S. plans The following table summarizes certain assumptions used in determining the post employment benefit obligations and net benefit expense for the Company’s U.S. post employment plans. 2016 2015 Discount rate 3.40% 3.70% Health care cost increase rate Following year 6.50% 7.00% Ultimate rate to which cost increase is assumed to decline 5.00 5.00 Year in which the ultimate rate is reached 2023 2020 Citigroup’s pension and postretirement plans’ asset allocations for the U.S. plans and the target allocations by asset category based on asset fair values, are as follows: Target asset allocation U.S. pension assets at December 31, U.S. postretirement assets at December 31, Asset category (1) 2017 2016 2015 2016 2015 Equity securities (2) 0–30% 18 % 19 % 18 % 19 % Debt securities 20–72 47 46 47 46 Real estate 0–10 5 4 5 4 Private equity 0–12 4 6 4 6 Other investments 12–29 26 25 26 25 Total 100 % 100 % 100 % 100 % (1) Asset allocations for the U.S. plans are set by investment strategy, not by investment product. For example, private equities with an underlying investment in real estate are classified in the real estate asset category, not private equity. (2) Equity securities in the U.S. pension and postretirement plans do not include any Citigroup common stock at the end of 2016 and 2015. Citigroup’s pension and postretirement plans’ weighted-average asset allocations for the non-U.S. plans and the actual ranges, and the weighted-average target allocations by asset category based on asset fair values, are as follows: Non-U.S. pension plans Target asset allocation Actual range at December 31, Weighted-average at December 31, Asset category (1) 2017 2016 2015 2016 2015 Equity securities 0–63% 0 – 69% 0–68% 14 % 16 % Debt securities 0–100 0 – 100 0–100 79 77 Real estate 0–18 0 – 18 0–18 1 1 Other investments 0–100 0 – 100 0–100 6 6 Total 100 % 100 % (1) Similar to the U.S. plans, asset allocations for certain non-U.S. plans are set by investment strategy, not by investment product. Non-U.S. postretirement plans Target asset allocation Actual range at December 31, Weighted-average at December 31, Asset category (1) 2017 2016 2015 2016 2015 Equity securities 0–39% 0–38% 0–41% 38 % 41 % Debt securities 57–100 57–100 56–100 58 56 Other investments 0–3 0–4 0–3 4 3 Total 100 % 100 % (1) Similar to the U.S. plans, asset allocations for certain non-U.S. plans are set by investment strategy, not by investment product.
Information with respect to stock option activity under stock option awards	Information with respect to stock option activity under Citigroup’s stock option programs is shown below: 2016 2015 2014 Options Weighted- average exercise price Intrinsic value per share Options Weighted- average exercise price Intrinsic value per share Options Weighted- average exercise price Intrinsic value per share Outstanding, beginning of period 6,656,588 $ 67.92 $ — 26,514,119 $ 48.00 $ 6.11 31,508,106 $ 50.72 $ 1.39 Canceled (25,334 ) 40.80 — (7,901 ) 40.80 — (28,257 ) 40.80 — Expired (2,613,909 ) 48.80 — (1,646,581 ) 40.85 — (602,093 ) 242.43 — Exercised (2,489,949 ) 49.10 6.60 (18,203,048 ) 41.39 13.03 (4,363,637 ) 40.82 11.37 Outstanding, end of period 1,527,396 $ 131.78 $ — 6,656,588 $ 67.92 $ — 26,514,119 $ 48.00 $ 6.11 Exercisable, end of period 1,527,396 6,656,588 26,514,119
Summary of information about stock options outstanding under stock option programs	The following table summarizes information about stock options outstanding under Citigroup’s stock option programs at December 31, 2016: Options outstanding Options exercisable Range of exercise prices Number outstanding Weighted-average contractual life remaining Weighted-average exercise price Number exercisable Weighted-average exercise price $39.00—$99.99 700,892 3.0 years $ 43.45 700,892 $ 43.45 $100.00—$199.99 502,416 2.0 years 147.13 502,416 147.13 $200.00—$299.99 124,088 1.1 years 240.28 124,088 240.28 $300.00—$399.99 200,000 1.1 years 335.50 200,000 335.50 Total at December 31, 2016 1,527,396 2.2 years $ 131.78 1,527,396 $ 131.78
Components of compensation expense relating to stock-basked compensation programs and deferred cash award programs	The following table shows components of compensation expense, relating to certain of the above incentive compensation programs: In millions of dollars 2016 2015 2014 Charges for estimated awards to retirement-eligible employees $ 555 $ 541 $ 525 Amortization of deferred cash awards, deferred cash stock units and performance stock units 336 325 311 Immediately vested stock award expense (1) 73 61 51 Amortization of restricted and deferred stock awards (2) 509 461 668 Option expense — — 1 Other variable incentive compensation 710 773 803 Profit sharing plan — — 1 Total $ 2,183 $ 2,161 $ 2,360 (1) Represents expense for immediately vested stock awards that generally were stock payments in lieu of cash compensation. The expense is generally accrued as cash incentive compensation in the year prior to grant. (2) All periods include amortization expense for all unvested awards to non-retirement-eligible employees. Amortization is recognized net of estimated forfeitures of awards.
Schedule of unrecognized compensation cost and future estimated expense on awards in next fiscal year	The portion of these awards that is subject to variable accounting will cause the expense amount to fluctuate with changes in Citigroup’s common stock price. Citi's expected future expenses, excluding the impact of forfeitures, cancelations, clawbacks and repositioning-related accelerations that have not yet occurred, are summarized in the table below: In millions of dollars 2017 2018 2019 2020 and beyond (1) Total Awards granted in 2016 and prior: Deferred stock awards $ 304 $ 177 $ 76 $ 5 $ 562 Deferred cash awards 182 96 36 3 317 Future expense related to awards already granted $ 486 $ 273 $ 112 $ 8 $ 879 Future expense related to awards granted in 2017 (2) 242 181 145 101 669 Total $ 728 $ 454 $ 257 $ 109 $ 1,548 (1) Principally 2020. (2) Refers to awards granted on or about February 16, 2017, as part of Citi's discretionary annual incentive awards for services performed in 2016.

RETIREMENT BENEFITS (Tables)

RETIREMENT BENEFITS (Tables)	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Components of net (benefit) expense	The following table summarizes the components of net expense recognized in the Consolidated Statement of Income for the Company’s U.S. post employment plans. Net expense In millions of dollars 2016 2015 2014 Service related expense Interest cost on benefit obligation $ 3 $ 4 $ 5 Amortization of unrecognized Prior service (benefit) cost (31 ) (31 ) (31 ) Net actuarial loss 5 12 14 Total service related benefit $ (23 ) $ (15 ) $ (12 ) Non-service related expense $ 21 $ 3 $ 37 Total net (benefit) expense $ (2 ) $ (12 ) $ 25 The following table summarizes the components of net (benefit) expense recognized in the Consolidated Statement of Income for the Company’s pension and postretirement plans, for Significant Plans and All Other Plans: Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2016 2015 2014 2016 2015 2014 2016 2015 2014 2016 2015 2014 Qualified plans Benefits earned during the year $ 3 $ 4 $ 6 $ 154 $ 168 $ 178 $ — $ — $ — $ 10 $ 12 $ 15 Interest cost on benefit obligation 520 553 541 282 317 376 25 33 33 94 108 120 Expected return on plan assets (886 ) (893 ) (878 ) (287 ) (323 ) (384 ) (9 ) (3 ) (1 ) (86 ) (105 ) (121 ) Amortization of unrecognized Prior service (benefit) cost — (3 ) (3 ) (1 ) 2 1 — — — (10 ) (11 ) (12 ) Net actuarial loss 160 139 105 69 73 77 (1 ) — — 30 43 39 Curtailment loss (gain) (1) 13 14 — (2 ) — 14 — — — — (1 ) — Settlement loss (gain) (1) — — — 6 44 53 — — — — — — Special termination benefits (1) — — — — — 9 — — — — — — Net qualified plans (benefit) expense $ (190 ) $ (186 ) $ (229 ) $ 221 $ 281 $ 324 $ 15 $ 30 $ 32 $ 38 $ 46 $ 41 Nonqualified plans expense $ 40 $ 43 $ 45 $ — $ — $ — $ — $ — $ — $ — $ — $ — Total net (benefit) expense $ (150 ) $ (143 ) $ (184 ) $ 221 $ 281 $ 324 $ 15 $ 30 $ 32 $ 38 $ 46 $ 41 (1) Losses and gains due to curtailment, settlement and special termination benefits relate to repositioning and divestiture actions.
Summary of entity's contributions	The following table summarizes the actual Company contributions for the years ended December 31, 2016 and 2015 , as well as estimated expected Company contributions for 2017. Expected contributions are subject to change, since contribution decisions are affected by various factors, such as market performance, tax considerations, and regulatory requirements. Pension plans (1) Postretirement benefit plans (1) U.S. plans (2) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2015 2017 2016 2015 2017 2016 2015 2017 2016 2015 Contributions made by the Company $ — $ 500 $ — $ 90 $ 82 $ 92 $ — $ — $ 174 $ 4 $ 4 $ 4 Benefits paid directly by the Company 71 56 52 44 44 42 — 6 61 5 5 5 (1) Amounts reported for 2017 are expected amounts. (2) The U.S. pension plans include benefits paid directly by the Company for the nonqualified pension plans.
Summary of the funded status and amounts recognized in the Consolidated Balance Sheet for the Company's U.S. qualified, non-qualified plans and plans outside the U.S.	The following tables summarize the funded status and amounts recognized in the Consolidated Balance Sheet for the Company’s pension and postretirement plans: Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans 2016 2015 2016 2015 2016 2015 2016 2015 Change in projected benefit obligation Qualified plans Projected benefit obligation at beginning of year $ 13,231 $ 14,060 $ 6,534 $ 7,252 $ 817 $ 917 $ 1,291 $ 1,527 Benefits earned during the year 3 4 154 168 — — 10 12 Interest cost on benefit obligation 520 553 282 317 25 33 94 108 Plan amendments — — (28 ) 6 — — — — Actuarial loss (gain) 351 (649 ) 589 (28 ) (105 ) (55 ) 3 (88 ) Benefits paid, net of participants’ contributions (722 ) (751 ) (323 ) (294 ) (64 ) (90 ) (59 ) (57 ) Expected government subsidy — — — — 13 12 — — Divestitures — — (22 ) (147 ) — — — — Settlement (gain) loss (1) — — (38 ) (61 ) — — — — Curtailment (gain) loss (1) 13 14 (15 ) (8 ) — — (4 ) — Foreign exchange impact and other (125 ) — (611 ) (671 ) — — (194 ) (211 ) Qualified plans $ 13,271 $ 13,231 $ 6,522 $ 6,534 $ 686 $ 817 $ 1,141 $ 1,291 Nonqualified plans 729 712 — — — — — — Projected benefit obligation at year end $ 14,000 $ 13,943 $ 6,522 $ 6,534 $ 686 $ 817 $ 1,141 $ 1,291 (1) Curtailment and settlement (gains) losses relate to repositioning and divestiture activities. Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2016 2015 2016 2015 2016 2015 2016 2015 Change in plan assets Qualified plans Plan assets at fair value at beginning of year $ 12,137 $ 13,071 $ 6,104 $ 7,057 $ 166 $ 10 $ 1,133 $ 1,384 Actual return on plan assets 572 (183 ) 967 56 8 (1 ) 122 (5 ) Company contributions 500 — 126 134 6 235 9 9 Plan participants’ contributions — — 5 5 49 49 — — Divestitures — — (5 ) (131 ) — — — — Settlements — — (38 ) (61 ) — — — — Benefits paid, net of government subsidy (722 ) (751 ) (329 ) (299 ) (100 ) (127 ) (59 ) (57 ) Foreign exchange impact and other (124 ) — (681 ) (657 ) — — (190 ) (198 ) Qualified plans $ 12,363 $ 12,137 $ 6,149 $ 6,104 $ 129 $ 166 $ 1,015 $ 1,133 Nonqualified plans — — — — — — — — Plan assets at fair value at year end $ 12,363 $ 12,137 $ 6,149 $ 6,104 $ 129 $ 166 $ 1,015 $ 1,133 Funded status of the plans Qualified plans (1) $ (908 ) $ (1,094 ) $ (373 ) $ (430 ) $ (557 ) $ (651 ) $ (126 ) $ (158 ) Nonqualified plans (2) (729 ) (712 ) — — — — — — Funded status of the plans at year end $ (1,637 ) $ (1,806 ) $ (373 ) $ (430 ) $ (557 ) $ (651 ) $ (126 ) $ (158 ) Net amount recognized Qualified plans Benefit asset $ — $ — $ 711 $ 726 $ — $ — $ 166 $ 115 Benefit liability (908 ) (1,094 ) (1,084 ) (1,156 ) (557 ) (651 ) (292 ) (273 ) Qualified plans $ (908 ) $ (1,094 ) $ (373 ) $ (430 ) $ (557 ) $ (651 ) $ (126 ) $ (158 ) Nonqualified plans (729 ) (712 ) — — — — — — Net amount recognized on the balance sheet $ (1,637 ) $ (1,806 ) $ (373 ) $ (430 ) $ (557 ) $ (651 ) $ (126 ) $ (158 ) Amounts recognized in Accumulated other comprehensive income (loss) Qualified plans Net transition obligation $ — $ — $ (1 ) $ (1 ) $ — $ — $ — $ — Prior service benefit — — 29 5 — — 98 125 Net actuarial gain (loss) (6,612 ) (6,107 ) (1,302 ) (1,613 ) 106 3 (399 ) (547 ) Qualified plans $ (6,612 ) $ (6,107 ) $ (1,274 ) $ (1,609 ) $ 106 $ 3 $ (301 ) $ (422 ) Nonqualified plans (296 ) (266 ) — — — — — — Net amount recognized in equity (pretax) $ (6,908 ) $ (6,373 ) $ (1,274 ) $ (1,609 ) $ 106 $ 3 $ (301 ) $ (422 ) Accumulated benefit obligation Qualified plans $ 13,268 $ 13,226 $ 6,090 $ 6,049 $ 686 $ 817 $ 1,141 $ 1,291 Nonqualified plans 726 706 — — — — — — Accumulated benefit obligation at year end $ 13,994 $ 13,932 $ 6,090 $ 6,049 $ 686 $ 817 $ 1,141 $ 1,291 (1) The U.S. qualified pension plan is fully funded under specified Employee Retirement Income Security Act (ERISA) funding rules as of January 1, 2017 and no minimum required funding is expected for 2017. (2) The nonqualified plans of the Company are unfunded.
Change in accumulated other comprehensive income (loss)	The following table shows the change in Accumulated other comprehensive income (loss) related to the Company’s pension, postretirement and post employment plans: In millions of dollars 2016 2015 2014 Beginning of year balance, net of tax (1)(2) $ (5,116 ) $ (5,159 ) $ (3,989 ) Actuarial assumptions changes and plan experience (854 ) 898 (3,404 ) Net asset gain (loss) due to difference between actual and expected returns 400 (1,457 ) 833 Net amortizations 232 236 202 Prior service (cost) credit 28 (6 ) 13 Curtailment/settlement gain (3) 17 57 67 Foreign exchange impact and other 99 291 459 Change in deferred taxes, net 30 24 660 Change, net of tax $ (48 ) $ 43 $ (1,170 ) End of year balance, net of tax (1)(2) $ (5,164 ) $ (5,116 ) $ (5,159 ) (1) See Note 19 to the Consolidated Financial Statements for further discussion of net Accumulated other comprehensive income (loss) balance. (2) Includes net-of-tax amounts for certain profit sharing plans outside the U.S. (3) Curtailment and settlement gains relate to repositioning and divestiture activities.
Aggregate projected benefit obligation (PBO), accumulated benefit obligation (ABO), and fair value of plan assets for pension plans with a PBO or ABO that exceeds the fair value of plan assets	At December 31, 2016 and 2015, the aggregate projected benefit obligation (PBO), the aggregate accumulated benefit obligation (ABO), and the aggregate fair value of plan assets are presented for all defined benefit pension plans with a PBO in excess of plan assets and for all defined benefit pension plans with an ABO in excess of plan assets as follows: PBO exceeds fair value of plan assets ABO exceeds fair value of plan assets U.S. plans (1) Non-U.S. plans U.S. plans (1) Non-U.S. plans In millions of dollars 2016 2015 2016 2015 2016 2015 2016 2015 Projected benefit obligation $ 14,000 $ 13,943 $ 2,484 $ 3,918 $ 14,000 $ 13,943 $ 2,282 $ 2,369 Accumulated benefit obligation 13,994 13,932 2,168 3,488 13,994 13,932 2,012 2,047 Fair value of plan assets 12,363 12,137 1,399 2,762 12,363 12,137 1,224 1,243 (1) At December 31, 2016 and 2015, for both the U.S. qualified plan and nonqualified plans, the aggregate PBO and the aggregate ABO exceeded plan assets.
Schedule of expected long term rates of return on assets	The following table shows the expected rates of return used in determining the Company’s pension expense compared to the actual rate of return on plan assets during 2016, 2015 and 2014 for the U.S. pension and postretirement plans: 2016 2015 2014 Expected rate of return 7.00 % 7.00 % 7.00 % Actual rate of return (1) 4.90 (1.70 ) 7.80 (1) Actual rates of return are presented net of fees.
Retirement plan and mortality projections	At December 31, 2016, the Company maintained the Retirement Plan 2014 (RP-2014) mortality table and adopted the Mortality Projection 2016 (MP-2016) projection table for the U.S. plans. U.S. plans 2016 (2) 2015 (3) Mortality (1) Pension RP-2014/MP-2016 RP-2014/MP-2015 Postretirement RP-2014/MP-2016 RP-2014/MP-2015 (1) The RP-2014 table is the white-collar RP-2014 table, with a 4% increase in rates to reflect the lower life expectancy of Citi plan participants. (2) The MP-2016 projection scale is projected from 2011, with convergence to 0.75% ultimate rate of annual improvement by 2032. (3) The MP-2015 projection scale is projected from 2011, with convergence to 0 .5% ultimate rate of annual improvement by 2029.
Effect of one-percentage-point change in the discount rates on pension expense	The following tables summarize the effect on pension expense of a one-percentage-point change in the discount rate: One-percentage-point increase In millions of dollars 2016 2015 2014 U.S. plans $ 31 $ 26 $ 28 Non-U.S. plans (33 ) (32 ) (39 ) One-percentage-point decrease In millions of dollars 2016 2015 2014 U.S. plans $ (47 ) $ (44 ) $ (45 ) Non-U.S. plans 37 44 56
Schedule of effect of one percentage point change in expected rates of return	The following tables summarize the effect on pension expense of a one-percentage-point change in the expected rates of return: One-percentage-point increase In millions of dollars 2016 2015 2014 U.S. plans $ (127 ) $ (128 ) $ (129 ) Non-U.S. plans (61 ) (63 ) (67 ) One-percentage-point decrease In millions of dollars 2016 2015 2014 U.S. plans $ 127 $ 128 $ 129 Non-U.S. plans 61 63 67
Schedule of health care cost trend rates	Assumed health care cost trend rates were as follows: 2016 2015 Health care cost increase rate for U.S. plans Following year 6.50% 7.00% Ultimate rate to which cost increase is assumed to decline 5.00 5.00 Year in which the ultimate rate is reached (1) 2023 2020 (1) Weighted average for plans with different following year and ultimate rates. 2016 2015 Health care cost increase rate for Non-U.S. plans (weighted average) Following year 6.86% 6.87% Ultimate rate to which cost increase is assumed to decline 6.85 6.36 Range of years in which the ultimate rate is reached 2017–2029 2016–2029
Schedule of effect of one percentage point change in assumed health care cost trend rates	A one-percentage-point change in assumed health care cost trend rates would have the following effects: One-percentage- point increase One- percentage- point decrease In millions of dollars 2016 2015 2016 2015 U.S. plans Effect on benefits earned and interest cost for postretirement plans $ 1 $ 2 $ (1 ) $ (2 ) Effect on accumulated postretirement benefit obligation for postretirement plans 30 45 (26 ) (38 ) One-percentage- point increase One- percentage- point decrease In millions of dollars 2016 2015 2016 2015 Non-U.S. plans Effect on benefits earned and interest cost for postretirement plans $ 12 $ 15 $ (10 ) $ (12 ) Effect on accumulated postretirement benefit obligation for postretirement plans 144 156 (118 ) (128 )
Assumptions used in determining benefit obligations and net benefit expense	Other significant assumptions for the awards are as follows: Valuation Assumptions 2016 2015 2014 Expected volatility 24.37 % 27.13 % 39.12 % Expected dividend yield 0.40 % 0.08 % 0.08 % Certain assumptions used in determining pension and postretirement benefit obligations and net benefit expense for the Company’s plans are shown in the following table: At year end 2016 2015 Discount rate U.S. plans Qualified pension 4.10% 4.40% Nonqualified pension 4.00 4.35 Postretirement 3.90 4.20 Non-U.S. pension plans Range 0.25 to 72.50 0.25 to 42.00 Weighted average 4.40 4.76 Non-U.S. postretirement plans Range 1.75 to 11.05 2.00 to 13.20 Weighted average 8.27 7.90 Future compensation increase rate (1) Non-U.S. pension plans Range 1.25 to 70.00 1.00 to 40.00 Weighted average 3.21 3.24 Expected return on assets U.S. plans 6.80 7.00 Non-U.S. pension plans Range 1.00 to 11.50 1.60 to 11.50 Weighted average 4.55 4.95 Non-U.S. postretirement plans Range 8.00 to 10.30 8.00 to 10.70 Weighted average 8.02 8.01 (1) Not material for U.S. plans During the year 2016 2015 2014 Discount rate U.S. plans Qualified pension 4.40%/3.95%/ 3.65%/3.55% 4.00%/3.85%/ 4.45%/4.35% 4.75%/4.55%/ 4.25%/4.25% Nonqualified pension 4.35/3.90/ 3.55/3.45 3.90/3.70/ 4.30/4.25 4.75 Postretirement 4.20/3.75/ 3.40/3.30 3.80/3.65/ 4.20/4.10 4.35/4.15/ 3.95/4.00 Non-U.S. pension plans (1) Range 0.25 to 42.00 1.00 to 32.50 1.60 to 29.25 Weighted average 4.76 4.74 5.60 Non-U.S. postretirement plans (1) Range 2.00 to 13.20 2.25 to 12.00 3.50 to 11.90 Weighted average 7.90 7.50 8.65 Future compensation increase rate (2) Non-U.S. pension plans (1) Range 1.00 to 40.00 0.75 to 30.00 1.00 to 26.00 Weighted average 3.24 3.27 3.40 Expected return on assets U.S. plans 7.00 7.00 7.00 Non-U.S. pension plans (1) Range 1.60 to 11.50 1.30 to 11.50 1.20 to 11.50 Weighted average 4.95 5.08 5.68 Non-U.S. postretirement plans (1) Range 8.00 to 10.70 8.50 to 10.40 8.50 to 8.90 Weighted average 8.01 8.51 8.50 (1) Reflects rates utilized to determine the first quarter expense for Significant non-U.S. pension and postretirement plans. (2) Not material for U.S. plans The following table summarizes certain assumptions used in determining the post employment benefit obligations and net benefit expense for the Company’s U.S. post employment plans. 2016 2015 Discount rate 3.40% 3.70% Health care cost increase rate Following year 6.50% 7.00% Ultimate rate to which cost increase is assumed to decline 5.00 5.00 Year in which the ultimate rate is reached 2023 2020 Citigroup’s pension and postretirement plans’ asset allocations for the U.S. plans and the target allocations by asset category based on asset fair values, are as follows: Target asset allocation U.S. pension assets at December 31, U.S. postretirement assets at December 31, Asset category (1) 2017 2016 2015 2016 2015 Equity securities (2) 0–30% 18 % 19 % 18 % 19 % Debt securities 20–72 47 46 47 46 Real estate 0–10 5 4 5 4 Private equity 0–12 4 6 4 6 Other investments 12–29 26 25 26 25 Total 100 % 100 % 100 % 100 % (1) Asset allocations for the U.S. plans are set by investment strategy, not by investment product. For example, private equities with an underlying investment in real estate are classified in the real estate asset category, not private equity. (2) Equity securities in the U.S. pension and postretirement plans do not include any Citigroup common stock at the end of 2016 and 2015. Citigroup’s pension and postretirement plans’ weighted-average asset allocations for the non-U.S. plans and the actual ranges, and the weighted-average target allocations by asset category based on asset fair values, are as follows: Non-U.S. pension plans Target asset allocation Actual range at December 31, Weighted-average at December 31, Asset category (1) 2017 2016 2015 2016 2015 Equity securities 0–63% 0 – 69% 0–68% 14 % 16 % Debt securities 0–100 0 – 100 0–100 79 77 Real estate 0–18 0 – 18 0–18 1 1 Other investments 0–100 0 – 100 0–100 6 6 Total 100 % 100 % (1) Similar to the U.S. plans, asset allocations for certain non-U.S. plans are set by investment strategy, not by investment product. Non-U.S. postretirement plans Target asset allocation Actual range at December 31, Weighted-average at December 31, Asset category (1) 2017 2016 2015 2016 2015 Equity securities 0–39% 0–38% 0–41% 38 % 41 % Debt securities 57–100 57–100 56–100 58 56 Other investments 0–3 0–4 0–3 4 3 Total 100 % 100 % (1) Similar to the U.S. plans, asset allocations for certain non-U.S. plans are set by investment strategy, not by investment product.
Schedule of fair value of plan assets by measurement levels	Plan assets by detailed asset categories and the fair value hierarchy are as follows: U.S. pension and postretirement benefit plans (1) In millions of dollars Fair value measurement at December 31, 2016 Asset categories Level 1 Level 2 Level 3 Total U.S. equities $ 639 $ — $ — $ 639 Non-U.S. equities 773 — — 773 Mutual funds 216 — — 216 Commingled funds — 866 — 866 Debt securities 1,297 2,845 — 4,142 Annuity contracts — — 3 3 Derivatives 8 543 — 551 Other investments — — 2 2 Total investments $ 2,933 $ 4,254 $ 5 $ 7,192 Cash and short-term investments $ 19 $ 1,239 $ — $ 1,258 Other investment liabilities (9 ) (553 ) — (562 ) Net investments at fair value $ 2,943 $ 4,940 $ 5 $ 7,888 Other investment receivables redeemed at NAV $ 100 Securities valued at NAV 4,504 Total net assets $ 12,492 (1) The investments of the U.S. pension and postretirement plans are commingled in one trust. At December 31, 2016, the allocable interests of the U.S. pension and postretirement plans were 99.0% and 1.0% , respectively. U.S. pension and postretirement benefit plans (1) In millions of dollars Fair value measurement at December 31, 2015 Asset categories Level 1 Level 2 Level 3 Total U.S. equities $ 694 $ — $ — $ 694 Non-U.S. equities 816 — — 816 Mutual funds 223 — — 223 Commingled funds — 915 — 915 Debt securities 1,172 2,761 — 3,933 Annuity contracts — — 27 27 Derivatives 6 521 — 527 Other investments — — 147 147 Total investments $ 2,911 $ 4,197 $ 174 $ 7,282 Cash and short-term investments $ 138 $ 1,064 $ — $ 1,202 Other investment liabilities (10 ) (515 ) — (525 ) Net investments at fair value $ 3,039 $ 4,746 $ 174 $ 7,959 Other investment receivables redeemed at NAV $ 18 Securities valued at NAV 4,326 Total net assets $ 12,303 (1) The investments of the U.S. pension and postretirement plans are commingled in one trust. At December 31, 2015, the allocable interests of the U.S. pension and postretirement plans were 98.6% and 1.4% , respectively. Non-U.S. pension and postretirement benefit plans In millions of dollars Fair value measurement at December 31, 2016 Asset categories Level 1 Level 2 Level 3 Total U.S. equities $ 4 $ 11 $ — $ 15 Non-U.S. equities 87 174 1 262 Mutual funds 2,345 406 — 2,751 Commingled funds 22 — — 22 Debt securities 3,406 1,206 7 4,619 Real estate — 3 1 4 Annuity contracts — 1 36 37 Derivatives — 43 — 43 Other investments 1 — 159 160 Total investments $ 5,865 $ 1,844 $ 204 $ 7,913 Cash and short-term investments $ 116 $ 2 $ — $ 118 Other investment liabilities (1 ) (960 ) — (961 ) Net investments at fair value $ 5,980 $ 886 $ 204 $ 7,070 Securities valued at NAV $ 92 Total net assets $ 7,162 Non-U.S. pension and postretirement benefit plans In millions of dollars Fair value measurement at December 31, 2015 Asset categories Level 1 Level 2 Level 3 Total U.S. equities $ 5 $ 11 $ — $ 16 Non-U.S. equities 74 222 47 343 Mutual funds 2,935 — — 2,935 Commingled funds 26 — — 26 Debt securities 2,995 1,215 5 4,215 Real estate — 3 1 4 Annuity contracts — 1 41 42 Other investments 1 — 163 164 Total investments $ 6,036 $ 1,452 $ 257 $ 7,745 Cash and short-term investments $ 73 $ 2 $ — $ 75 Other investment liabilities — (690 ) — (690 ) Net investments at fair value $ 6,109 $ 764 $ 257 $ 7,130 Securities valued at NAV $ 107 Total net assets $ 7,237
Schedule of effect of significant unobservable inputs, changes in plan assets	The reconciliations of the beginning and ending balances during the year for Level 3 assets are as follows: In millions of dollars U.S. pension and postretirement benefit plans Asset categories Beginning Level 3 fair value at Dec. 31, 2015 Realized gains (losses) Unrealized gains (losses) Purchases, sales, and issuances Transfers in and/or out of Level 3 Ending Level 3 fair value at Dec. 31, 2016 Annuity contracts $ 27 $ — $ (3 ) $ (21 ) $ — $ 3 Other investments 147 8 (10 ) (143 ) — 2 U.S. equities — (2 ) 2 — — — Total investments $ 174 $ 6 $ (11 ) $ (164 ) $ — $ 5 In millions of dollars U.S. pension and postretirement benefit plans Asset categories Beginning Level 3 fair value at Dec. 31, 2014 (1) Realized gains (losses) Unrealized gains (losses) Purchases, sales, and issuances Transfers in and/or out of Level 3 Ending Level 3 fair value at Dec. 31, 2015 Annuity contracts $ 59 $ — $ (4 ) $ (28 ) $ — $ 27 Other investments 161 (1 ) (9 ) (4 ) — 147 Total investments $ 220 $ (1 ) $ (13 ) $ (32 ) $ — $ 174 (1) Beginning balance was adjusted to exclude $2,496 million of investments valued at NAV. In millions of dollars Non-U.S. pension and postretirement benefit plans Asset categories Beginning Level 3 fair value at Dec. 31, 2015 Unrealized gains (losses) Purchases, sales, and issuances Transfers in and/or out of Level 3 Ending Level 3 fair value at Dec. 31, 2016 Non-U.S. equities $ 47 $ (3 ) $ (2 ) $ (41 ) $ 1 Debt securities 5 — 2 — 7 Real estate 1 — — — 1 Annuity contracts 41 (4 ) (1 ) — 36 Other investments 163 4 (8 ) — 159 Total investments $ 257 $ (3 ) $ (9 ) $ (41 ) $ 204 In millions of dollars Non-U.S. pension and postretirement benefit plans Asset categories Beginning Level 3 fair value at Dec. 31, 2014 (1) Unrealized gains (losses) Purchases, sales, and issuances Transfers in and/or out of Level 3 Ending Level 3 fair value at Dec. 31, 2015 Non-U.S. equities $ 48 $ (1 ) $ — $ — $ 47 Debt securities 6 (1 ) — — 5 Real estate — — — 1 1 Annuity contracts 32 2 4 3 41 Other investments 165 (2 ) 2 (2 ) 163 Total investments $ 251 $ (2 ) $ 6 $ 2 $ 257 (1) Beginning balance was adjusted to exclude $5 million of investments valued at NAV.
Schedule of expected benefit payments	The Company expects to pay the following estimated benefit payments in future years: Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans 2017 $ 893 $ 357 $ 62 $ 57 2018 798 337 60 61 2019 810 359 58 66 2020 838 388 56 71 2021 857 404 55 76 2022–2026 4,455 2,352 247 475 The following table shows the estimated future benefit payments from the Medicare Part D subsidy of the U.S. postretirement plan. In millions of dollars Expected U.S. postretirement benefit payments Before Medicare Part D subsidy Medicare Part D subsidy After Medicare Part D subsidy 2017 $ 62 $ — $ 62 2018 60 — 60 2019 58 — 58 2020 56 — 56 2021 55 — 55 2022–2026 248 1 247
Defined contribution plans	The following table summarizes the Company contributions for the defined contribution plans: U.S. plans In millions of dollars 2016 2015 2014 Company contributions $ 371 $ 380 $ 383 Non U.S. plans In millions of dollars 2016 2015 2014 Company contributions $ 268 $ 282 $ 302

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of components of income tax provision	Details of the Company’s income tax provision are presented below: Income Tax Provision In millions of dollars 2016 2015 2014 Current Federal $ 1,016 $ 861 $ 181 Foreign 3,585 3,397 3,281 State 384 388 388 Total current income taxes $ 4,985 $ 4,646 $ 3,850 Deferred Federal $ 1,280 $ 3,019 $ 2,510 Foreign 53 (4 ) 361 State 126 (221 ) 476 Total deferred income taxes $ 1,459 $ 2,794 $ 3,347 Provision for income tax on continuing operations before non-controlling interests (1) $ 6,444 $ 7,440 $ 7,197 Provision (benefit) for income taxes on discontinued operations (22 ) (29 ) 12 Income tax expense (benefit) reported in stockholders’ equity related to: FX translation (402 ) (906 ) 65 Investment securities 59 (498 ) 1,007 Employee stock plans 13 (35 ) (87 ) Cash flow hedges 27 176 207 Benefit plans (30 ) (24 ) (660 ) FVO DVA (201 ) — — Retained earnings (2) — — (353 ) Income taxes before non-controlling interests $ 5,888 $ 6,124 $ 7,388 (1) Includes the effect of securities transactions and other-than-temporary-impairment losses resulting in a provision (benefit) of $332 million and $(217) million in 2016, $239 million and $(93) million in 2015 and $200 million and $(148) million in 2014, respectively. (2) See “Consolidated Statement of Changes in Stockholders’ Equity” above.
Schedule of effective income tax rate reconciliation	The reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate applicable to income from continuing operations (before non-controlling interests and the cumulative effect of accounting changes) for each of the periods indicated is as follows: 2016 2015 2014 Federal statutory rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal benefit 1.8 1.7 3.4 Foreign income tax rate differential (3.6 ) (4.6 ) (0.3 ) Audit settlements (1) (0.6 ) (1.7 ) (2.4 ) Effect of tax law changes (2) — 0.4 1.2 Nondeductible legal and related expenses — 0.3 18.3 Basis difference in affiliates (0.1 ) — (2.5 ) Tax advantaged investments (2.4 ) (1.8 ) (3.6 ) Other, net (0.1 ) 0.7 (0.1 ) Effective income tax rate 30.0 % 30.0 % 49.0 % (1) For 2016, primarily relates to the conclusion of an IRS audit for 2012–2013. For 2015, primarily relates to the conclusion of a New York City tax audit for 2009–2011. For 2014, relates to the conclusion of the audit of various issues in the Company’s 2009–2011 U.S. federal tax audit and the conclusion of a New York State tax audit for 2006–2008. (2) For 2015, includes the results of tax reforms enacted in New York City and several states, which resulted in a DTA charge of approximately $101 million . For 2014, includes the results of tax reforms enacted in New York State and South Dakota, which resulted in a DTA charge of approximately $210 million .
Schedule of deferred tax assets and liabilities	Deferred income taxes at December 31 related to the following: In millions of dollars 2016 2015 Deferred tax assets Credit loss deduction $ 5,146 $ 6,058 Deferred compensation and employee benefits 3,798 4,110 Repositioning and settlement reserves 1,033 1,429 Unremitted foreign earnings 9,311 8,403 Investment and loan basis differences 4,829 3,248 Cash flow hedges 327 359 Tax credit and net operating loss carry-forwards 20,793 23,053 Fixed assets and leases 1,739 1,356 Other deferred tax assets 2,714 3,176 Gross deferred tax assets $ 49,690 $ 51,192 Valuation allowance — — Deferred tax assets after valuation allowance $ 49,690 $ 51,192 Deferred tax liabilities Deferred policy acquisition costs and value of insurance in force $ (5 ) $ (327 ) Intangibles (1,711 ) (1,146 ) Debt issuances (641 ) (850 ) Other deferred tax liabilities (665 ) (1,020 ) Gross deferred tax liabilities $ (3,022 ) $ (3,343 ) Net deferred tax assets $ 46,668 $ 47,849
Summary of unrecognized tax benefits	The following is a rollforward of the Company’s unrecognized tax benefits. In millions of dollars 2016 2015 2014 Total unrecognized tax benefits at January 1 $ 1,235 $ 1,060 $ 1,574 Net amount of increases for current year’s tax positions 34 32 135 Gross amount of increases for prior years’ tax positions 273 311 175 Gross amount of decreases for prior years’ tax positions (225 ) (61 ) (772 ) Amounts of decreases relating to settlements (174 ) (45 ) (28 ) Reductions due to lapse of statutes of limitation (21 ) (22 ) (30 ) Foreign exchange, acquisitions and dispositions (30 ) (40 ) 6 Total unrecognized tax benefits at December 31 $ 1,092 $ 1,235 $ 1,060
Schedule of income tax penalties and interest accrued	Interest and penalties (not included in “unrecognized tax benefits” above) are a component of the Provision for income taxes . 2016 2015 2014 In millions of dollars Pretax Net of tax Pretax Net of tax Pretax Net of tax Total interest and penalties in the Consolidated Balance Sheet at January 1 $ 233 $ 146 $ 269 $ 169 $ 277 $ 173 Total interest and penalties in the Consolidated Statement of Income 105 68 (29 ) (18 ) (1 ) (1 ) Total interest and penalties in the Consolidated Balance Sheet at December 31 (1) 260 164 233 146 269 169 (1) Includes $3 million , $3 million , and $2 million for foreign penalties in 2016, 2015 and 2014, respectively. Also includes $3 million for state penalties in 2016, 2015 and 2014.
Schedule of major jurisdictions and earliest tax year subject to examination	The following are the major tax jurisdictions in which the Company and its affiliates operate and the earliest tax year subject to examination: Jurisdiction Tax year United States 2014 Mexico 2009 New York State and City 2006 United Kingdom 2014 India 2013 Singapore 2011 Hong Kong 2010 Ireland 2012
Schedule of deferred tax assets and liabilities by jurisdiction	As of December 31, 2016 and 2015, Citi had no valuation allowance on its DTAs. The following table summarizes Citi’s DTAs. In billions of dollars Jurisdiction/component DTAs balance December 31, 2016 DTAs balance December 31, 2015 U.S. federal (1) Net operating losses (NOLs) (2) $ 3.5 $ 3.4 Foreign tax credits (FTCs) (3) 14.2 15.9 General business credits (GBCs) 0.9 1.3 Future tax deductions and credits 21.9 20.7 Total U.S. federal $ 40.5 $ 41.3 State and local New York NOLs $ 2.2 $ 2.4 Other state NOLs 0.2 0.3 Future tax deductions 1.7 1.2 Total state and local $ 4.1 $ 3.9 Foreign APB 23 subsidiary NOLs $ 0.1 $ 0.2 Non-APB 23 subsidiary NOLs 0.4 0.4 Future tax deductions 1.6 2.0 Total foreign $ 2.1 $ 2.6 Total $ 46.7 $ 47.8 (1) Included in the net U.S. federal DTAs of $40.5 billion as of December 31, 2016 were deferred tax liabilities of $2 billion that will reverse in the relevant carry-forward period and may be used to support the DTAs. (2) 2016 consists of non-consolidated tax return NOL carry-forwards that are eventually expected to be utilized in Citigroup’s consolidated tax return. 2015 includes $0.5 billion of non-consolidated NOL carry-forwards that were used in 2016 separately from Citigroup’s consolidated tax return, and $2.9 billion of non-consolidated tax return NOL carry-forwards that are eventually expected to be utilized in Citigroup’s consolidated tax return. (3) Includes $1.9 billion and $1.7 billion for 2016 and 2015, respectively, of non-consolidated tax return FTC carry-forwards that are eventually expected to be utilized in Citigroup’s consolidated tax return.
Summary of tax carryforwards	The following table summarizes the amounts of tax carry-forwards and their expiration dates: In billions of dollars Year of expiration December 31, 2016 December 31, 2015 U.S. tax return foreign tax credit carry-forwards 2018 $ 2.7 $ 4.8 2019 1.3 1.2 2020 3.1 3.1 2021 1.9 1.7 2022 3.3 3.4 2023 (1) 0.5 0.4 2025 (1) 1.4 1.3 Total U.S. tax return foreign tax credit carry-forwards $ 14.2 $ 15.9 U.S. tax return general business credit carry-forwards 2031 $ — $ 0.2 2032 — 0.4 2033 0.3 0.3 2034 0.2 0.2 2035 0.2 0.2 2036 0.2 — Total U.S. tax return general business credit carry-forwards $ 0.9 $ 1.3 U.S. subsidiary separate federal NOL carry-forwards 2027 $ 0.2 $ 0.2 2028 0.1 0.1 2030 0.3 0.3 2031 — 1.5 2033 1.7 1.7 2034 2.3 2.3 2035 3.2 3.6 2036 2.2 — Total U.S. subsidiary separate federal NOL carry-forwards (2) $ 10.0 $ 9.7 New York State NOL carry-forwards (2) 2034 $ 13.0 $ 14.6 New York City NOL carry-forwards (2) 2034 $ 12.2 $ 13.3 APB 23 subsidiary NOL carry-forwards Various $ 0.1 $ 0.2 (1) The $1.9 billion in FTC carry-forwards that expire in 2023 and 2025 are in a non-consolidated tax return entity but are eventually expected to be utilized in Citigroup’s consolidated tax return. (2) Pretax.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Reconciliation of the income and share data used in the basic and diluted earnings per share computations	The following table reconciles the income and share data used in the basic and diluted earnings per share (EPS) computations: In millions, except per-share amounts 2016 2015 2014 Income from continuing operations before attribution of noncontrolling interests $ 15,033 $ 17,386 $ 7,504 Less: Noncontrolling interests from continuing operations 63 90 192 Net income from continuing operations (for EPS purposes) $ 14,970 $ 17,296 $ 7,312 Income (loss) from discontinued operations, net of taxes (58 ) (54 ) (2 ) Citigroup's net income $ 14,912 $ 17,242 $ 7,310 Less: Preferred dividends (1) 1,077 769 511 Net income available to common shareholders $ 13,835 $ 16,473 $ 6,799 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to basic EPS 195 224 111 Net income allocated to common shareholders for basic EPS $ 13,640 $ 16,249 $ 6,688 Add: Interest expense, net of tax, and dividends on convertible securities and adjustment of undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to diluted EPS — — 1 Net income allocated to common shareholders for diluted EPS $ 13,640 $ 16,249 $ 6,689 Weighted-average common shares outstanding applicable to basic EPS 2,888.1 3,004.0 3,031.6 Effect of dilutive securities (2) Options (3) 0.1 3.6 5.1 Other employee plans 0.1 0.1 0.3 Adjusted weighted-average common shares outstanding applicable to diluted EPS (4) 2,888.3 3,007.7 3,037.0 Basic earnings per share (5) Income from continuing operations $ 4.74 $ 5.43 $ 2.21 Discontinued operations (0.02 ) (0.02 ) — Net income $ 4.72 $ 5.41 $ 2.21 Diluted earnings per share (5) Income from continuing operations $ 4.74 $ 5.42 $ 2.20 Discontinued operations (0.02 ) (0.02 ) — Net income $ 4.72 $ 5.40 $ 2.20 (1) See Note 20 to the Consolidated Financial Statements for the potential future impact of preferred stock dividends. (2) Warrants issued to the U.S. Treasury as part of the Troubled Asset Relief Program (TARP) and the loss-sharing agreement (all of which were subsequently sold to the public in January 2011), with exercise prices of $178.50 and $105.83 per share for approximately 21.0 million and 25.5 million shares of Citigroup common stock, respectively. Both warrants were not included in the computation of earnings per share in 2016 , 2015 and 2014 because they were anti-dilutive. (3) During 2016 , 2015 and 2014 , weighted-average options to purchase 4.2 million , 0.9 million and 2.8 million shares of common stock, respectively, were outstanding but not included in the computation of earnings per share because the weighted-average exercise prices of $98.01 , $199.16 and $153.91 per share, respectively, were anti-dilutive. (4) Due to rounding, common shares outstanding applicable to basic EPS and the effect of dilutive securities may not sum to common shares outstanding applicable to diluted EPS. (5) Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

FEDERAL FUNDS, SECURITIES BOR49

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	Federal funds sold and securities borrowed or purchased under agreements to resell , at their respective carrying values, consisted of the following: In millions of dollars 2016 2015 Federal funds sold $ — $ 25 Securities purchased under agreements to resell 131,473 119,777 Deposits paid for securities borrowed 105,340 99,873 Total (1) $ 236,813 $ 219,675
Federal funds purchased and securities loaned or sold under agreements to repurchase	Federal funds purchased and securities loaned or sold under agreements to repurchase , at their respective carrying values, consisted of the following: In millions of dollars 2016 2015 Federal funds purchased $ 178 $ 189 Securities sold under agreements to repurchase 125,685 131,650 Deposits received for securities loaned 15,958 14,657 Total (1) $ 141,821 $ 146,496 (1) The above tables do not include securities-for-securities lending transactions of $9.3 billion and $8.8 billion at December 31, 2016 and December 31, 2015, respectively, where the Company acts as lender and receives securities that can be sold or pledged as collateral. In these transactions, the Company recognizes the securities received at fair value within Other assets and the obligation to return those securities as a liability within Brokerage payables .
Schedule of gross and net resale agreements and securities borrowing agreements and the related offsetting amount permitted as well as not permitted under ASC 210-20-45	The following tables present the gross and net resale and repurchase agreements and securities borrowing and lending agreements and the related offsetting amount permitted under ASC 210-20-45. The tables also include amounts related to financial instruments that are not permitted to be offset under ASC 210-20-45 but would be eligible for offsetting to the extent that an event of default occurred and a legal opinion supporting enforceability of the offsetting rights has been obtained. Remaining exposures continue to be secured by financial collateral, but Citi may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. As of December 31, 2016 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 176,284 $ 44,811 $ 131,473 $ 102,874 $ 28,599 Deposits paid for securities borrowed 105,340 — 105,340 16,200 89,140 Total $ 281,624 $ 44,811 $ 236,813 $ 119,074 $ 117,739 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 170,496 $ 44,811 $ 125,685 $ 63,517 $ 62,168 Deposits received for securities loaned 15,958 — 15,958 3,529 12,429 Total $ 186,454 $ 44,811 $ 141,643 $ 67,046 $ 74,597 As of December 31, 2015 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 176,167 $ 56,390 $ 119,777 $ 92,039 $ 27,738 Deposits paid for securities borrowed 99,873 — 99,873 16,619 83,254 Total $ 276,040 $ 56,390 $ 219,650 $ 108,658 $ 110,992 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 188,040 $ 56,390 $ 131,650 $ 60,641 $ 71,009 Deposits received for securities loaned 14,657 — 14,657 3,226 11,431 Total $ 202,697 $ 56,390 $ 146,307 $ 63,867 $ 82,440 (1) Includes financial instruments subject to enforceable master netting agreements that are permitted to be offset under ASC 210-20-45. (2) The total of this column for each period excludes Federal funds sold/purchased. See tables above. (3) Includes financial instruments subject to enforceable master netting agreements that are not permitted to be offset under ASC 210-20-45 but would be eligible for offsetting to the extent that an event of default has occurred and a legal opinion supporting enforceability of the offsetting right has been obtained. (4) Remaining exposures continue to be secured by financial collateral, but Citi may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right.
Schedule of gross and net repurchase agreements and securities lending agreements and the related offsetting amount permitted as well as not permitted under ASC 210-20-45	The following tables present the gross and net resale and repurchase agreements and securities borrowing and lending agreements and the related offsetting amount permitted under ASC 210-20-45. The tables also include amounts related to financial instruments that are not permitted to be offset under ASC 210-20-45 but would be eligible for offsetting to the extent that an event of default occurred and a legal opinion supporting enforceability of the offsetting rights has been obtained. Remaining exposures continue to be secured by financial collateral, but Citi may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. As of December 31, 2016 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 176,284 $ 44,811 $ 131,473 $ 102,874 $ 28,599 Deposits paid for securities borrowed 105,340 — 105,340 16,200 89,140 Total $ 281,624 $ 44,811 $ 236,813 $ 119,074 $ 117,739 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 170,496 $ 44,811 $ 125,685 $ 63,517 $ 62,168 Deposits received for securities loaned 15,958 — 15,958 3,529 12,429 Total $ 186,454 $ 44,811 $ 141,643 $ 67,046 $ 74,597 As of December 31, 2015 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 176,167 $ 56,390 $ 119,777 $ 92,039 $ 27,738 Deposits paid for securities borrowed 99,873 — 99,873 16,619 83,254 Total $ 276,040 $ 56,390 $ 219,650 $ 108,658 $ 110,992 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 188,040 $ 56,390 $ 131,650 $ 60,641 $ 71,009 Deposits received for securities loaned 14,657 — 14,657 3,226 11,431 Total $ 202,697 $ 56,390 $ 146,307 $ 63,867 $ 82,440 (1) Includes financial instruments subject to enforceable master netting agreements that are permitted to be offset under ASC 210-20-45. (2) The total of this column for each period excludes Federal funds sold/purchased. See tables above. (3) Includes financial instruments subject to enforceable master netting agreements that are not permitted to be offset under ASC 210-20-45 but would be eligible for offsetting to the extent that an event of default has occurred and a legal opinion supporting enforceability of the offsetting right has been obtained. (4) Remaining exposures continue to be secured by financial collateral, but Citi may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right.
Gross amount of liabilities associated with repurchase agreements and securities lending agreements	The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by remaining contractual maturity: As of December 31, 2016 In millions of dollars Open and overnight Up to 30 days 31–90 days Greater than 90 days Total Securities sold under agreements to repurchase $ 79,740 $ 50,399 $ 19,396 $ 20,961 $ 170,496 Deposits received for securities loaned 10,813 2,169 2,044 932 15,958 Total $ 90,553 $ 52,568 $ 21,440 $ 21,893 $ 186,454 As of December 31, 2015 In millions of dollars Open and overnight Up to 30 days 31–90 days Greater than 90 days Total Securities sold under agreements to repurchase $ 89,732 $ 54,336 $ 21,541 $ 22,431 $ 188,040 Deposits received for securities loaned 9,096 1,823 2,324 1,414 14,657 Total $ 98,828 $ 56,159 $ 23,865 $ 23,845 $ 202,697 The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by class of underlying collateral: As of December 31, 2016 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 66,263 $ — $ 66,263 State and municipal securities 334 — 334 Foreign government securities 52,988 1,390 54,378 Corporate bonds 17,164 630 17,794 Equity securities 12,206 13,913 26,119 Mortgage-backed securities 11,421 — 11,421 Asset-backed securities 5,428 — 5,428 Other 4,692 25 4,717 Total $ 170,496 $ 15,958 $ 186,454 As of December 31, 2015 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 67,005 $ — $ 67,005 State and municipal securities 403 — 403 Foreign government securities 66,633 789 67,422 Corporate bonds 15,355 1,085 16,440 Equity securities 10,297 12,484 22,781 Mortgage-backed securities 19,913 — 19,913 Asset-backed securities 4,572 — 4,572 Other 3,862 299 4,161 Total $ 188,040 $ 14,657 $ 202,697

BROKERAGE RECEIVABLES AND BRO50

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2016
Brokers and Dealers [Abstract]
Brokerage receivables and Brokerage payables	Brokerage receivables and Brokerage payables consisted of the following: December 31, In millions of dollars 2016 2015 Receivables from customers $ 10,374 $ 10,435 Receivables from brokers, dealers, and clearing organizations 18,513 17,248 Total brokerage receivables (1) $ 28,887 $ 27,683 Payables to customers $ 37,237 $ 35,653 Payables to brokers, dealers, and clearing organizations 19,915 18,069 Total brokerage payables (1) $ 57,152 $ 53,722 (1) Includes brokerage receivables and payables recorded by Citi broker-dealer entities that are accounted for in accordance with the AICPA Accounting Guide for Brokers and Dealers in Securities as codified in ASC 940-320.

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Schedule of investments	The following table presents Citi’s investments by category: December 31, In millions of dollars 2016 2015 Securities available-for-sale (AFS) $ 299,424 $ 299,136 Debt securities held-to-maturity (HTM) (1) 45,667 36,215 Non-marketable equity securities carried at fair value (2) 1,774 2,088 Non-marketable equity securities carried at cost (3) 6,439 5,516 Total investments $ 353,304 $ 342,955 (1) Carried at adjusted amortized cost basis, net of any credit-related impairment. (2) Unrealized gains and losses for non-marketable equity securities carried at fair value are recognized in earnings. (3) Primarily consists of shares issued by the Federal Reserve Bank, Federal Home Loan Banks, foreign central banks and various clearing houses of which Citigroup is a member.
Interest and dividends on investments	The following table presents interest and dividend income on investments: In millions of dollars 2016 2015 2014 Taxable interest $ 6,924 $ 6,414 $ 6,311 Interest exempt from U.S. federal income tax 483 215 439 Dividend income 175 388 445 Total interest and dividend income $ 7,582 $ 7,017 $ 7,195
Realized gains and losses on investments	The following table presents realized gains and losses on the sale of investments, which excludes losses from other-than-temporary impairment (OTTI): In millions of dollars 2016 2015 2014 Gross realized investment gains $ 1,460 $ 1,124 $ 1,020 Gross realized investment losses (512 ) (442 ) (450 ) Net realized gains on sale of investments $ 948 $ 682 $ 570
Schedule of gain (loss) on HTM securities sold, securities reclassified to AFS and OTTI recorded on AFS securities reclassified	The following table sets forth, for the periods indicated, the carrying value of HTM securities sold and reclassified to AFS, as well as the related gain (loss) or the OTTI losses recorded on these securities. In millions of dollars 2016 2015 2014 Carrying value of HTM securities sold $ 49 $ 392 $ 8 Net realized gain (loss) on sale of HTM securities 14 10 — Carrying value of securities reclassified to AFS 150 243 889 OTTI losses on securities reclassified to AFS (6 ) (15 ) (25 )
Amortized cost and fair value of AFS	The amortized cost and fair value of AFS securities were as follows: 2016 2015 In millions of dollars Amortized cost Gross unrealized gains Gross unrealized losses Fair value Amortized cost Gross unrealized gains Gross unrealized losses Fair value Debt securities AFS Mortgage-backed securities (1) U.S. government-sponsored agency guaranteed $ 38,663 $ 248 $ 506 $ 38,405 $ 39,584 $ 367 $ 237 $ 39,714 Prime 2 — — 2 2 — — 2 Alt-A 43 7 — 50 50 5 — 55 Non-U.S. residential 3,852 13 7 3,858 5,909 31 11 5,929 Commercial 357 2 1 358 573 2 4 571 Total mortgage-backed securities $ 42,917 $ 270 $ 514 $ 42,673 $ 46,118 $ 405 $ 252 $ 46,271 U.S. Treasury and federal agency securities U.S. Treasury $ 113,606 $ 629 $ 452 $ 113,783 $ 113,096 $ 254 $ 515 $ 112,835 Agency obligations 9,952 21 85 9,888 10,095 22 37 10,080 Total U.S. Treasury and federal agency securities $ 123,558 $ 650 $ 537 $ 123,671 $ 123,191 $ 276 $ 552 $ 122,915 State and municipal $ 10,797 $ 80 $ 757 $ 10,120 $ 12,099 $ 132 $ 772 $ 11,459 Foreign government 98,112 590 554 98,148 88,751 402 479 88,674 Corporate 17,195 105 176 17,124 19,492 129 291 19,330 Asset-backed securities (1) 6,810 6 22 6,794 9,261 5 92 9,174 Other debt securities 503 — — 503 688 — — 688 Total debt securities AFS $ 299,892 $ 1,701 $ 2,560 $ 299,033 $ 299,600 $ 1,349 $ 2,438 $ 298,511 Marketable equity securities AFS $ 377 $ 20 $ 6 $ 391 $ 602 $ 26 $ 3 $ 625 Total securities AFS $ 300,269 $ 1,721 $ 2,566 $ 299,424 $ 300,202 $ 1,375 $ 2,441 $ 299,136 (1) The Company invests in mortgage-backed and asset-backed securities. These securitizations are generally considered VIEs. The Company’s maximum exposure to loss from these VIEs is equal to the carrying amount of the securities, which is reflected in the table above. For mortgage-backed and asset-backed securitizations in which the Company has other involvement, see Note 21 to the Consolidated Financial Statements.
Fair value of securities in unrealized loss position	The table below shows the fair value of debt securities HTM that have been in an unrecognized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair Gross Fair Gross Fair Gross December 31, 2016 Debt securities held-to-maturity Mortgage-backed securities $ 17 $ — $ 17,176 $ 188 $ 17,193 $ 188 State and municipal 2,200 58 1,210 180 3,410 238 Foreign government 1,313 26 — — 1,313 26 Asset-backed securities 2 — 2,503 5 2,505 5 Total debt securities held-to-maturity $ 3,532 $ 84 $ 20,889 $ 373 $ 24,421 $ 457 December 31, 2015 Debt securities held-to-maturity Mortgage-backed securities $ 935 $ 1 $ 10,301 $ 262 $ 11,236 $ 263 State and municipal 881 20 1,826 67 2,707 87 Foreign government 180 3 — — 180 3 Asset-backed securities 132 13 3,232 28 3,364 41 Total debt securities held-to-maturity $ 2,128 $ 37 $ 15,359 $ 357 $ 17,487 $ 394 Note: Excluded from the gross unrecognized losses presented in the above table are $(496) million and $(453) million of net unrealized losses recorded in AOCI as of December 31, 2016 and December 31, 2015 , respectively, primarily related to the difference between the amortized cost and carrying value of HTM securities that were reclassified from AFS. Substantially all of these net unrecognized losses relate to securities that have been in a loss position for 12 months or longer at December 31, 2016 and December 31, 2015 . The following table shows the fair value of AFS securities that have been in an unrealized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair value Gross unrealized losses Fair value Gross unrealized losses Fair value Gross unrealized losses December 31, 2016 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 23,534 $ 436 $ 2,236 $ 70 $ 25,770 $ 506 Prime 1 — — — 1 — Non-U.S. residential 486 — 1,276 7 1,762 7 Commercial 75 1 58 — 133 1 Total mortgage-backed securities $ 24,096 $ 437 $ 3,570 $ 77 $ 27,666 $ 514 U.S. Treasury and federal agency securities U.S. Treasury $ 44,342 $ 445 $ 1,335 $ 7 $ 45,677 $ 452 Agency obligations 6,552 83 250 2 6,802 85 Total U.S. Treasury and federal agency securities $ 50,894 $ 528 $ 1,585 $ 9 $ 52,479 $ 537 State and municipal $ 1,616 $ 55 $ 3,116 $ 702 $ 4,732 $ 757 Foreign government 38,226 243 8,973 311 47,199 554 Corporate 7,011 129 1,877 47 8,888 176 Asset-backed securities 411 — 3,213 22 3,624 22 Other debt securities 5 — — — 5 — Marketable equity securities AFS 19 2 24 4 43 6 Total securities AFS $ 122,278 $ 1,394 $ 22,358 $ 1,172 $ 144,636 $ 2,566 December 31, 2015 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 17,816 $ 141 $ 2,618 $ 96 $ 20,434 $ 237 Prime — — 1 — 1 — Non-U.S. residential 2,217 7 825 4 3,042 11 Commercial 291 3 55 1 346 4 Total mortgage-backed securities $ 20,324 $ 151 $ 3,499 $ 101 $ 23,823 $ 252 U.S. Treasury and federal agency securities U.S. Treasury $ 59,384 $ 505 $ 1,204 $ 10 $ 60,588 $ 515 Agency obligations 6,716 30 196 7 6,912 37 Total U.S. Treasury and federal agency securities $ 66,100 $ 535 $ 1,400 $ 17 $ 67,500 $ 552 State and municipal $ 635 $ 26 $ 4,450 $ 746 $ 5,085 $ 772 Foreign government 34,053 371 4,021 108 38,074 479 Corporate 7,024 190 1,919 101 8,943 291 Asset-backed securities 5,311 58 2,247 34 7,558 92 Other debt securities 27 — — — 27 — Marketable equity securities AFS 132 3 1 — 133 3 Total securities AFS $ 133,606 $ 1,334 $ 17,537 $ 1,107 $ 151,143 $ 2,441
Amortized cost and fair value of debt securities by contractual maturity dates	The following table presents the carrying value and fair value of HTM debt securities by contractual maturity dates: December 31, 2016 2015 In millions of dollars Carrying value Fair value Carrying value Fair value Mortgage-backed securities Due within 1 year $ — $ — $ — $ — After 1 but within 5 years 760 766 172 172 After 5 but within 10 years 54 55 660 663 After 10 years (1) 23,830 23,810 18,701 18,818 Total $ 24,644 $ 24,631 $ 19,533 $ 19,653 State and municipal Due within 1 year $ 406 $ 406 $ 309 $ 305 After 1 but within 5 years 112 110 336 335 After 5 but within 10 years 363 367 262 270 After 10 years (1) 7,702 7,591 7,236 7,391 Total $ 8,583 $ 8,474 $ 8,143 $ 8,301 Foreign government Due within 1 year $ 824 $ 818 $ — $ — After 1 but within 5 years 515 495 4,068 4,093 After 5 but within 10 years — — — — After 10 years (1) — — — — Total $ 1,339 $ 1,313 $ 4,068 $ 4,093 All other (2) Due within 1 year $ — $ — $ — $ — After 1 but within 5 years — — — — After 5 but within 10 years 513 514 — — After 10 years (1) 10,588 10,623 4,471 4,464 Total $ 11,101 $ 11,137 $ 4,471 $ 4,464 Total debt securities held-to-maturity $ 45,667 $ 45,555 $ 36,215 $ 36,511 (1) Investments with no stated maturities are included as contractual maturities of greater than 10 years. Actual maturities may differ due to call or prepayment rights. (2) Includes corporate and asset-backed securities. The following table presents the amortized cost and fair value of AFS debt securities by contractual maturity dates: December 31, 2016 2015 In millions of dollars Amortized cost Fair value Amortized cost Fair value Mortgage-backed securities (1) Due within 1 year $ 132 $ 132 $ 114 $ 114 After 1 but within 5 years 736 738 1,408 1,411 After 5 but within 10 years 2,279 2,265 1,750 1,751 After 10 years (2) 39,770 39,538 42,846 42,995 Total $ 42,917 $ 42,673 $ 46,118 $ 46,271 U.S. Treasury and federal agency securities Due within 1 year $ 4,945 $ 4,945 $ 3,016 $ 3,014 After 1 but within 5 years 101,369 101,323 107,034 106,878 After 5 but within 10 years 17,153 17,314 12,786 12,684 After 10 years (2) 91 89 355 339 Total $ 123,558 $ 123,671 $ 123,191 $ 122,915 State and municipal Due within 1 year $ 2,093 $ 2,092 $ 3,289 $ 3,287 After 1 but within 5 years 2,668 2,662 1,781 1,781 After 5 but within 10 years 335 334 502 516 After 10 years (2) 5,701 5,032 6,527 5,875 Total $ 10,797 $ 10,120 $ 12,099 $ 11,459 Foreign government Due within 1 year $ 32,540 $ 32,547 $ 25,898 $ 25,905 After 1 but within 5 years 51,008 50,881 43,514 43,464 After 5 but within 10 years 12,388 12,440 17,013 16,968 After 10 years (2) 2,176 2,280 2,326 2,337 Total $ 98,112 $ 98,148 $ 88,751 $ 88,674 All other (3) Due within 1 year $ 2,629 $ 2,628 $ 2,354 $ 2,355 After 1 but within 5 years 12,339 12,334 14,035 14,054 After 5 but within 10 years 6,566 6,528 9,789 9,593 After 10 years (2) 2,974 2,931 3,263 3,190 Total $ 24,508 $ 24,421 $ 29,441 $ 29,192 Total debt securities AFS $ 299,892 $ 299,033 $ 299,600 $ 298,511 (1) Includes mortgage-backed securities of U.S. government-sponsored agencies. (2) Investments with no stated maturities are included as contractual maturities of greater than 10 years. Actual maturities may differ due to call or prepayment rights. (3) Includes corporate, asset-backed and other debt securities.
Carrying value and fair value of debt securities HTM	The carrying value and fair value of debt securities HTM were as follows: In millions of dollars Amortized cost basis (1) Net unrealized gains (losses) recognized in AOCI Carrying value (2) Gross unrealized gains Gross unrealized (losses) Fair value December 31, 2016 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 22,462 $ 33 $ 22,495 $ 47 $ (186 ) $ 22,356 Prime 31 (7 ) 24 10 (1 ) 33 Alt-A 314 (27 ) 287 69 (1 ) 355 Subprime — — — — — — Non-U.S. residential 1,871 (47 ) 1,824 49 — 1,873 Commercial 14 — 14 — — 14 Total mortgage-backed securities $ 24,692 $ (48 ) $ 24,644 $ 175 $ (188 ) $ 24,631 State and municipal $ 9,025 $ (442 ) $ 8,583 $ 129 $ (238 ) $ 8,474 Foreign government 1,339 — 1,339 — (26 ) 1,313 Asset-backed securities (3) 11,107 (6 ) 11,101 41 (5 ) 11,137 Total debt securities held-to-maturity (4) $ 46,163 $ (496 ) $ 45,667 $ 345 $ (457 ) $ 45,555 December 31, 2015 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 17,648 $ 138 $ 17,786 $ 71 $ (100 ) $ 17,757 Prime 121 (78 ) 43 3 (1 ) 45 Alt-A 433 (1 ) 432 259 (162 ) 529 Subprime 2 — 2 13 — 15 Non-U.S. residential 1,330 (60 ) 1,270 37 — 1,307 Commercial — — — — — — Total mortgage-backed securities $ 19,534 $ (1 ) $ 19,533 $ 383 $ (263 ) $ 19,653 State and municipal $ 8,581 $ (438 ) $ 8,143 $ 245 $ (87 ) $ 8,301 Foreign government 4,068 — 4,068 28 (3 ) 4,093 Asset-backed securities (3) 4,485 (14 ) 4,471 34 (41 ) 4,464 Total debt securities held-to-maturity (4) $ 36,668 $ (453 ) $ 36,215 $ 690 $ (394 ) $ 36,511 (1) For securities transferred to HTM from Trading account assets , amortized cost basis is defined as the fair value of the securities at the date of transfer plus any accretion income and less any impairments recognized in earnings subsequent to transfer. For securities transferred to HTM from AFS, amortized cost is defined as the original purchase cost, adjusted for the cumulative accretion or amortization of any purchase discount or premium, plus or minus any cumulative fair value hedge adjustments, net of accretion or amortization, and less any other-than-temporary impairment recognized in earnings. (2) HTM securities are carried on the Consolidated Balance Sheet at amortized cost basis, plus or minus any unamortized unrealized gains and losses and fair value hedge adjustments recognized in AOCI prior to reclassifying the securities from AFS to HTM. Changes in the values of these securities are not reported in the financial statements, except for the amortization of any difference between the carrying value at the transfer date and par value of the securities, and the recognition of any non-credit fair value adjustments in AOCI in connection with the recognition of any credit impairment in earnings related to securities the Company continues to intend to hold until maturity. (3) The Company invests in mortgage-backed and asset-backed securities. These securitizations are generally considered VIEs. The Company’s maximum exposure to loss from these VIEs is equal to the carrying amount of the securities, which is reflected in the table above. For mortgage-backed and asset-backed securitizations in which the Company has other involvement, see Note 21 to the Consolidated Financial Statements. (4) During the fourth quarter of 2016, securities with a total fair value of approximately $5.8 billion were transferred from AFS to HTM, comprised of $5 billion of U.S. government agency mortgage-backed securities and $830 million of municipal securities. During the second quarter of 2015, securities with a total fair value of approximately $7.1 billion were transferred from AFS to HTM, consisting of $7.0 billion of U.S. government agency mortgage-backed securities and $0.1 billion of obligations of U.S. states and municipalities.
Total other-than-temporary impairments recognized	The following tables present total OTTI recognized in earnings: OTTI on Investments and Other Assets Year ended December 31, 2016 In millions of dollars AFS (1)(2) HTM Other Assets (3) Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ 3 $ 1 $ — $ 4 Less: portion of impairment loss recognized in AOCI (before taxes) — — — — Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ 3 $ 1 $ — $ 4 Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise 246 38 332 616 Total impairment losses recognized in earnings $ 249 $ 39 $ 332 $ 620 (1) Includes OTTI on non-marketable equity securities. (2) Includes a $160 million impairment related to AFS securities affected by changes in the Venezuela exchange rate during the year ended December 31, 2016. (3) The impairment charge is related to the carrying value of an equity investment, which was sold in 2016. OTTI on Investments and Other Assets Year ended December 31, 2015 In millions of dollars AFS (1) HTM Other Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ 33 $ 1 $ — $ 34 Less: portion of impairment loss recognized in AOCI (before taxes) — — — — Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ 33 $ 1 $ — $ 34 Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise 182 43 6 231 Total impairment losses recognized in earnings $ 215 $ 44 $ 6 $ 265 (1) Includes OTTI on non-marketable equity securities. OTTI on Investments and Other Assets Year ended December 31, 2014 In millions of dollars AFS (1) HTM Other Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ 21 $ 5 $ — $ 26 Less: portion of impairment loss recognized in AOCI (before taxes) 8 — — 8 Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ 13 $ 5 $ — $ 18 Impairment losses recognized in earnings for securities that the Company intends to sell or more-likely-than-not will be required to sell before recovery 380 26 — 406 Total impairment losses recognized in earnings $ 393 $ 31 $ — $ 424 (1) Includes OTTI on non-marketable equity securities.
Cumulative other-than-temporary impairment credit losses recognized in earnings	The following are 12-month rollforwards of the credit-related impairments recognized in earnings for AFS and HTM debt securities held that the Company does not intend to sell nor likely will be required to sell: Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2015 balance Credit Credit Reductions due to Dec. 31, 2016 balance AFS debt securities Mortgage-backed securities $ — $ 1 $ — $ (1 ) $ — State and municipal 12 — — (8 ) 4 Foreign government securities 5 — — (5 ) — Corporate 9 1 1 (6 ) 5 All other debt securities 47 — — (25 ) 22 Total OTTI credit losses recognized for AFS debt securities $ 73 $ 2 $ 1 $ (45 ) $ 31 HTM debt securities Mortgage-backed securities (1) $ 132 $ — $ — $ (31 ) $ 101 Corporate — 1 — (1 ) — All other debt securities 4 — — (1 ) 3 Total OTTI credit losses recognized for HTM debt securities $ 136 $ 1 $ — $ (33 ) $ 104 (1) Primarily consists of Alt-A securities. Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2014 balance Credit Credit Reductions due to Dec. 31, 2015 balance AFS debt securities Mortgage-backed securities $ 1 $ — $ — $ (1 ) $ — State and municipal 4 8 — — 12 Foreign government securities 6 — — (1 ) 5 Corporate 15 2 — (8 ) 9 All other debt securities 48 23 — (24 ) 47 Total OTTI credit losses recognized for AFS debt securities $ 74 $ 33 $ — $ (34 ) $ 73 HTM debt securities Mortgage-backed securities (1) $ 246 $ 1 $ — $ (115 ) $ 132 Corporate — — — — — All other debt securities 5 — — (1 ) 4 Total OTTI credit losses recognized for HTM debt securities $ 251 $ 1 $ — $ (116 ) $ 136 (1) Primarily consists of Alt-A securities.
Investments in alternative investment funds	Fair value Unfunded Redemption frequency (if currently eligible) monthly, quarterly, annually Redemption notice period In millions of dollars December 31, 2016 December 31, 2015 December 31, 2016 December 31, 2015 Hedge funds $ 4 $ 3 $ — $ — Generally quarterly 10–95 days Private equity funds (1)(2) 348 762 82 173 — — Real estate funds (2)(3) 56 130 20 21 — — Total $ 408 $ 895 $ 102 $ 194 — — (1) Private equity funds include funds that invest in infrastructure, emerging markets and venture capital. (2) With respect to the Company’s investments in private equity funds and real estate funds, distributions from each fund will be received as the underlying assets held by these funds are liquidated. It is estimated that the underlying assets of these funds will be liquidated over a period of several years as market conditions allow. Private equity and real estate funds do not allow redemption of investments by their investors. Investors are permitted to sell or transfer their investments, subject to the approval of the general partner or investment manager of these funds, which generally may not be unreasonably withheld. (3) Includes several real estate funds that invest primarily in commercial real estate in the U.S., Europe and Asia.

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2016
Consumer
Loans receivable
Schedule of loans	The following table provides Citi’s consumer loans by loan type: December 31, In millions of dollars 2016 2015 In U.S. offices Mortgage and real estate (1) $ 72,957 $ 80,281 Installment, revolving credit and other 3,395 3,480 Cards (2) 132,654 112,800 Commercial and industrial 7,159 6,407 $ 216,165 $ 202,968 In offices outside the U.S. Mortgage and real estate (1) $ 42,803 $ 47,062 Installment, revolving credit and other 24,887 29,480 Cards 23,783 27,342 Commercial and industrial 16,568 17,410 Lease financing 81 362 $ 108,122 $ 121,656 Total consumer loans $ 324,287 $ 324,624 Net unearned income $ 776 $ 830 Consumer loans, net of unearned income $ 325,063 $ 325,454 (1) Loans secured primarily by real estate. (2) December 31, 2016 balance includes loans related to the acquisition of the Costco U.S. co-branded credit card portfolio, completed on June 17, 2016.
Schedule of loan delinquency and non-accrual details	Consumer Loan Delinquency and Non-Accrual Details at December 31, 2016 In millions of dollars Total current (1)(2) 30–89 days past due (3) ≥ 90 days past due (3) Past due government guaranteed (4) Total loans (2) Total non-accrual 90 days past due and accruing In North America offices Residential first mortgages (5) $ 50,766 $ 522 $ 371 $ 1,474 $ 53,133 $ 848 $ 1,227 Home equity loans (6)(7) 18,767 249 438 — 19,454 914 — Credit cards 130,327 1,465 1,509 — 133,301 — 1,509 Installment and other 4,486 106 38 — 4,630 70 2 Commercial market loans 8,876 23 74 — 8,973 328 14 Total $ 213,222 $ 2,365 $ 2,430 $ 1,474 $ 219,491 $ 2,160 $ 2,752 In offices outside North America Residential first mortgages (5) $ 35,862 $ 206 $ 135 $ — $ 36,203 $ 360 $ — Credit cards 22,363 368 324 — 23,055 258 239 Installment and other 22,683 264 126 — 23,073 163 — Commercial market loans 23,054 72 112 — 23,238 217 — Total $ 103,962 $ 910 $ 697 $ — $ 105,569 $ 998 $ 239 Total GCB and Corporate/Other consumer $ 317,184 $ 3,275 $ 3,127 $ 1,474 $ 325,060 $ 3,158 $ 2,991 Other (8) 3 — — — 3 — — Total Citigroup $ 317,187 $ 3,275 $ 3,127 $ 1,474 $ 325,063 $ 3,158 $ 2,991 (1) Loans less than 30 days past due are presented as current. (2) Includes $29 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored entities. (4) Consists of residential first mortgages that are guaranteed by U.S. government-sponsored entities that are 30–89 days past due of $0.2 billion and 90 days or more past due of $1.3 billion . (5) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure. (6) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (7) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (8) Represents loans classified as consumer loans on the Consolidated Balance Sheet that are not included in the Corporate/Other consumer credit metrics. Consumer Loan Delinquency and Non-Accrual Details at December 31, 2015 In millions of dollars Total current (1)(2) 30–89 days past due (3) ≥ 90 days past due (3) Past due government guaranteed (4) Total loans (2) Total non-accrual 90 days past due and accruing In North America offices Residential first mortgages (5) $ 53,146 $ 846 $ 564 $ 2,318 $ 56,874 $ 1,216 $ 1,997 Home equity loans (6)(7) 22,335 136 277 — 22,748 1,017 — Credit cards 110,814 1,296 1,243 — 113,353 — 1,243 Installment and other 4,576 80 33 — 4,689 56 2 Commercial market loans 8,241 16 61 — 8,318 222 17 Total $ 199,112 $ 2,374 $ 2,178 $ 2,318 $ 205,982 $ 2,511 $ 3,259 In offices outside North America Residential first mortgages (8) $ 39,551 $ 240 $ 175 $ — $ 39,966 $ 388 $ — Credit cards 25,698 477 442 — 26,617 261 278 Installment and other 27,664 317 220 — 28,201 226 — Commercial market loans 24,433 46 31 — 24,510 247 — Total $ 117,346 $ 1,080 $ 868 $ — $ 119,294 $ 1,122 $ 278 Total GCB and Corporate/Other $ 316,458 $ 3,454 $ 3,046 $ 2,318 $ 325,276 $ 3,633 $ 3,537 Other (9) 164 7 7 — 178 25 — Total Citigroup $ 316,622 $ 3,461 $ 3,053 $ 2,318 $ 325,454 $ 3,658 $ 3,537 (1) Loans less than 30 days past due are presented as current. (2) Includes $34 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored entities. (4) Consists of residential first mortgages that are guaranteed by U.S. government-sponsored entities that are 30–89 days past due of $0.3 billion and 90 days or more past due of $2.0 billion . (5) Includes approximately $0.2 billion of residential first mortgage loans in process of foreclosure. (6) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (7) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (8) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure. (9) Represents loans classified as consumer loans on the Consolidated Balance Sheet that are not included in the Corporate/Other consumer credit metrics.
Schedule of loans credit quality indicators	The following tables provide details on the FICO scores for Citi’s U.S. consumer loan portfolio (commercial market loans are excluded in the table since they are business based and FICO scores are not a primary driver in their credit evaluation). FICO scores are updated monthly for substantially all of the portfolio or, otherwise, on a quarterly basis for the remaining portfolio. FICO score distribution in U.S. portfolio (1)(2) December 31, 2016 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 2,744 $ 2,422 $ 44,279 Home equity loans 1,750 1,418 14,743 Credit cards 8,310 11,320 110,522 Installment and other 284 271 2,601 Total $ 13,088 $ 15,431 $ 172,145 FICO score distribution in U.S. portfolio (1)(2) December 31, 2015 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 3,483 $ 3,036 $ 45,047 Home equity loans 2,067 1,782 17,837 Credit cards 7,341 10,072 93,194 Installment and other 337 270 2,662 Total $ 13,228 $ 15,160 $ 158,740 (1) Excludes loans guaranteed by U.S. government entities, loans subject to long-term standby commitments (LTSCs) with U.S. government-sponsored entities and loans recorded at fair value. (2) Excludes balances where FICO was not available. Such amounts are not material.
Schedule of impaired loans	The following tables present information about impaired consumer loans and interest income recognized on impaired consumer loans: At and for the year ended December 31, 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Interest income recognized (5) Mortgage and real estate Residential first mortgages $ 3,786 $ 4,157 $ 540 $ 4,632 $ 170 Home equity loans 1,298 1,824 189 1,326 35 Credit cards 1,747 1,781 566 1,831 158 Installment and other Individual installment and other 455 481 215 475 27 Commercial market loans 513 744 98 538 12 Total $ 7,799 $ 8,987 $ 1,608 $ 8,802 $ 402 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount and direct write-downs and includes accrued interest only on credit card loans. (2) $740 million of residential first mortgages, $406 million of home equity loans and $97 million of commercial market loans do not have a specific allowance. (3) Included in the Allowance for loan losses . (4) Average carrying value represents the average recorded investment ending balance for the last four quarters and does not include the related specific allowance. (5) Includes amounts recognized on both an accrual and cash basis. At and for the year ended December 31, 2015 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Interest income (5)(6) Mortgage and real estate Residential first mortgages $ 6,038 $ 6,610 $ 739 $ 8,932 $ 439 Home equity loans 1,399 1,972 406 1,778 64 Credit cards 1,950 1,986 604 2,079 179 Installment and other Individual installment and other 464 519 197 449 33 Commercial market loans 341 572 100 361 13 Total $ 10,192 $ 11,659 $ 2,046 $ 13,599 $ 728 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount and direct write-downs and includes accrued interest only on credit card loans. (2) $1,151 million of residential first mortgages, $459 million of home equity loans and $86 million of commercial market loans do not have a specific allowance. (3) Included in the Allowance for loan losses . (4) Average carrying value represents the average recorded investment ending balance for the last four quarters and does not include the related specific allowance. (5) Includes amounts recognized on both an accrual and cash basis. (6) Interest income recognized for the year ended December 31, 2014 was $ 1,106 million .
Schedule of troubled debt restructurings	At and for the year ended December 31, 2016 In millions of dollars except number of loans modified Number of loans modified Post- modification recorded investment (1)(2) Deferred principal (3) Contingent principal forgiveness (4) Principal forgiveness (5) Average interest rate reduction North America Residential first mortgages 5,023 $ 726 $ 6 $ — $ 3 1 % Home equity loans 4,100 200 6 — 1 2 Credit cards 196,004 762 — — — 17 Installment and other revolving 5,649 47 — — — 14 Commercial banking (6) 132 91 — — — — Total (8) 210,908 $ 1,826 $ 12 $ — $ 4 International Residential first mortgages 2,722 $ 80 $ — $ — $ — — % Credit cards 137,466 385 — — 9 12 Installment and other revolving 60,094 276 — — 7 7 Commercial banking (6) 162 109 — — — — Total (8) 200,444 $ 850 $ — $ — $ 16 At and for the year ended December 31, 2015 In millions of dollars except number of loans modified Number of loans modified Post- modification recorded investment (1)(7) Deferred principal (3) Contingent principal forgiveness (4) Principal forgiveness (5) Average interest rate reduction North America Residential first mortgages 9,487 $ 1,282 $ 9 $ 4 $ 25 1 % Home equity loans 4,317 157 1 — 3 2 Credit cards 188,502 771 — — — 16 Installment and other revolving 4,287 37 — — — 13 Commercial banking (6) 300 47 — — — — Total (8) 206,893 $ 2,294 $ 10 $ 4 $ 28 International Residential first mortgages 3,918 $ 104 $ — $ — $ — — % Credit cards 142,851 374 — — 7 13 Installment and other revolving 65,895 280 — — 5 5 Commercial banking (6) 239 87 — — — 1 Total (8) 212,903 $ 845 $ — $ — $ 12 (1) Post-modification balances include past due amounts that are capitalized at the modification date. (2) Post-modification balances in North America include $ 74 million of residential first mortgages and $ 22 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the year ended December 31, 2016 . These amounts include $ 48 million of residential first mortgages and $ 20 million of home equity loans that were newly classified as TDRs during 2016, based on previously received OCC guidance. (3) Represents portion of contractual loan principal that is non-interest bearing, but still due from the borrower. Such deferred principal is charged off at the time of permanent modification to the extent that the related loan balance exceeds the underlying collateral value. (4) Represents portion of contractual loan principal that is non-interest bearing and, depending upon borrower performance, eligible for forgiveness. (5) Represents portion of contractual loan principal that was forgiven at the time of permanent modification. (6) Commercial banking loans are generally borrower-specific modifications and incorporate changes in the amount and/or timing of principal and/or interest. (7) Post-modification balances in North America include $ 209 million of residential first mortgages and $ 55 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the year ended December 31, 2015 . These amounts include $ 126 million of residential first mortgages and $ 47 million of home equity loans that were newly classified as TDRs during 2015, based on previously received OCC guidance. (8) The above tables reflect activity for loans outstanding as of the end of the reporting period that were considered TDRs.
Schedule of troubled debt restructuring loans that defaulted	The following table presents consumer TDRs that defaulted, for which the payment default occurred within one year of a permanent modification. Default is defined as 60 days past due, except for classifiably managed commercial banking loans, where default is defined as 90 days past due. In millions of dollars 2016 2015 North America Residential first mortgages $ 229 $ 420 Home equity loans 25 38 Credit cards 188 187 Installment and other revolving 9 8 Commercial banking 15 9 Total $ 466 $ 662 International Residential first mortgages $ 11 $ 22 Credit cards 148 141 Installment and other revolving 90 88 Commercial banking 37 28 Total $ 286 $ 279
Corporate
Loans receivable
Schedule of loans	The following table presents information by corporate loan type: In millions of dollars December 31, December 31, In U.S. offices Commercial and industrial $ 49,586 $ 46,011 Financial institutions 35,517 36,425 Mortgage and real estate (1) 38,691 32,623 Installment, revolving credit and other 34,501 33,423 Lease financing 1,518 1,780 $ 159,813 $ 150,262 In offices outside the U.S. Commercial and industrial $ 81,882 $ 82,689 Financial institutions 26,886 28,704 Mortgage and real estate (1) 5,363 5,106 Installment, revolving credit and other 19,965 20,853 Lease financing 251 303 Governments and official institutions 5,850 4,911 $ 140,197 $ 142,566 Total corporate loans $ 300,010 $ 292,828 Net unearned income (704 ) (665 ) Corporate loans, net of unearned income $ 299,306 $ 292,163 (1) Loans secured primarily by real estate.
Schedule of loan delinquency and non-accrual details	Corporate Loan Delinquency and Non-Accrual Details at December 31, 2016 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due and accruing Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 143 $ 52 $ 195 $ 1,909 $ 127,012 $ 129,116 Financial institutions 119 2 121 185 61,254 61,560 Mortgage and real estate 148 137 285 139 43,607 44,031 Leases 27 8 35 56 1,678 1,769 Other 349 12 361 132 58,880 59,373 Loans at fair value 3,457 Purchased distressed loans — Total $ 786 $ 211 $ 997 $ 2,421 $ 292,431 $ 299,306 Corporate Loan Delinquency and Non-Accrual Details at December 31, 2015 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due and accruing Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 87 $ 4 $ 91 $ 1,071 $ 123,523 $ 124,685 Financial institutions 16 — 16 173 64,157 64,346 Mortgage and real estate 137 7 144 232 37,290 37,666 Leases — — — 76 2,006 2,082 Other 29 — 29 44 58,335 58,408 Loans at fair value 4,971 Purchased distressed loans 5 Total $ 269 $ 11 $ 280 $ 1,596 $ 285,311 $ 292,163 (1) Corporate loans that are 90 days past due are generally classified as non-accrual. Corporate loans are considered past due when principal or interest is contractually due but unpaid. (2) Non-accrual loans generally include those loans that are ≥ 90 days past due or those loans for which Citi believes, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful. (3) Corporate loans are past due when principal or interest is contractually due but unpaid. Loans less than 30 days past due are presented as current. (4) Total loans include loans at fair value, which are not included in the various delinquency columns.
Schedule of loans credit quality indicators	Corporate Loans Credit Quality Indicators Recorded investment in loans (1) In millions of dollars December 31, 2016 December 31, Investment grade (2) Commercial and industrial $ 85,369 $ 89,963 Financial institutions 49,915 53,551 Mortgage and real estate 18,718 14,987 Leases 1,303 1,725 Other 51,930 51,498 Total investment grade $ 207,235 $ 211,724 Non-investment grade (2) Accrual Commercial and industrial $ 41,838 $ 32,726 Financial institutions 11,459 10,622 Mortgage and real estate 1,821 2,800 Leases 410 282 Other 7,312 6,867 Non-accrual Commercial and industrial 1,909 1,071 Financial institutions 185 173 Mortgage and real estate 139 232 Leases 56 76 Other 132 44 Total non-investment grade $ 65,261 $ 54,893 Private bank loans managed on a delinquency basis (2) $ 23,353 $ 20,575 Loans at fair value 3,457 4,971 Corporate loans, net of unearned income $ 299,306 $ 292,163 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) Held-for-investment loans are accounted for on an amortized cost basis.
Schedule of impaired loans	The following tables present non-accrual loan information by corporate loan type and interest income recognized on non-accrual corporate loans: Non-Accrual Corporate Loans At and for the year ended December 31, 2016 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Interest income recognized (3) Non-accrual corporate loans Commercial and industrial $ 1,909 $ 2,259 $ 362 $ 1,919 $ 25 Financial institutions 185 192 16 183 3 Mortgage and real estate 139 250 10 174 6 Lease financing 56 56 4 44 — Other 132 197 — 87 6 Total non-accrual corporate loans $ 2,421 $ 2,954 $ 392 $ 2,407 $ 40 At and for the year ended December 31, 2015 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Interest income recognized (3) Non-accrual corporate loans Commercial and industrial $ 1,071 $ 1,238 $ 246 $ 859 $ 7 Financial institutions 173 196 10 194 — Mortgage and real estate 232 322 21 240 4 Lease financing 76 76 54 62 — Other 44 114 32 39 — Total non-accrual corporate loans $ 1,596 $ 1,946 $ 363 $ 1,394 $ 11 December 31, 2016 December 31, 2015 In millions of dollars Recorded investment (1) Related specific allowance Recorded investment (1) Related specific allowance Non-accrual corporate loans with valuation allowances Commercial and industrial $ 1,343 $ 362 $ 571 $ 246 Financial institutions 45 16 18 10 Mortgage and real estate 41 10 60 21 Lease financing 55 4 75 54 Other 1 — 40 32 Total non-accrual corporate loans with specific allowance $ 1,485 $ 392 $ 764 $ 363 Non-accrual corporate loans without specific allowance Commercial and industrial $ 566 $ 500 Financial institutions 140 155 Mortgage and real estate 98 172 Lease financing 1 1 Other 131 4 Total non-accrual corporate loans without specific allowance $ 936 N/A $ 832 N/A (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) Average carrying value represents the average recorded investment balance and does not include related specific allowance. (3) Interest income recognized for the year ended December 31, 2014 was $47 million . N/A Not Applicable
Schedule of troubled debt restructurings	Corporate Troubled Debt Restructurings The following table presents corporate TDR activity at and for the year ended December 31, 2016 : In millions of dollars Carrying Value TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs involving changes in the amount and/or timing of both principal and interest payments Commercial and industrial $ 338 $ 176 $ 34 $ 128 Financial institutions 10 10 — — Mortgage and real estate 15 6 — 9 Other 142 — 142 — Total $ 505 $ 192 $ 176 $ 137 The following table presents corporate TDR activity at and for the year ended December 31, 2015 : In millions of dollars Carrying Value TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs involving changes in the amount and/or timing of both principal and interest payments Commercial and industrial $ 120 $ 67 $ — $ 53 Mortgage and real estate 47 3 — 44 Total $ 167 $ 70 $ — $ 97 (1) TDRs involving changes in the amount or timing of principal payments may involve principal forgiveness or deferral of periodic and/or final principal payments. Because forgiveness of principal is rare for corporate loans, modifications typically have little to no impact on the loans’ projected cash flows and thus little to no impact on the allowance established for the loans. Charge-offs for amounts deemed uncollectable may be recorded at the time of the restructuring or may have already been recorded in prior periods such that no charge-off is required at the time of the modification. (2) TDRs involving changes in the amount or timing of interest payments may involve a below-market interest rate.
Schedule of troubled debt restructuring loans that defaulted	The following table presents total corporate loans modified in a TDR as well as those TDRs that defaulted and for which the payment default occurred within one year of a permanent modification. Default is defined as 60 days past due, except for classifiably managed commercial banking loans, where default is defined as 90 days past due. In millions of dollars TDR balances at December 31, 2016 TDR loans in payment default during the year ended December 31, 2016 TDR balances at December 31, 2015 TDR loans in payment default during the year ended December 31, 2015 Commercial and industrial $ 408 $ 7 $ 142 $ — Loans to financial institutions 9 — 5 1 Mortgage and real estate 87 8 131 — Other 228 — 308 — Total (1) $ 732 $ 15 $ 586 $ 1 (1) The above tables reflect activity for loans outstanding as of the end of the reporting period that were considered TDRs.
Mortgage and real estate
Loans receivable
Schedule of loans credit quality indicators	The following tables provide details on the LTV ratios for Citi’s U.S. consumer mortgage portfolios. LTV ratios are updated monthly using the most recent Core Logic Home Price Index data available for substantially all of the portfolio applied at the Metropolitan Statistical Area level, if available, or the state level if not. The remainder of the portfolio is updated in a similar manner using the Federal Housing Finance Agency indices. LTV distribution in U.S. portfolio (1)(2) December 31, 2016 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 45,849 $ 3,467 $ 324 Home equity loans 12,869 3,653 1,305 Total $ 58,718 $ 7,120 $ 1,629 LTV distribution in U.S. portfolio (1)(2) December 31, 2015 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 46,559 $ 4,478 $ 626 Home equity loans 13,904 5,147 2,527 Total $ 60,463 $ 9,625 $ 3,153 (1) Excludes loans guaranteed by U.S. government entities, loans subject to LTSCs with U.S. government-sponsored entities and loans recorded at fair value. (2) Excludes balances where LTV was not available. Such amounts are not material.

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Allowance for credit losses	In millions of dollars 2016 2015 2014 Allowance for loan losses at beginning of period $ 12,626 $ 15,994 $ 19,648 Gross credit losses (8,222 ) (9,041 ) (11,108 ) Gross recoveries (1) 1,661 1,739 2,135 Net credit losses (NCLs) $ (6,561 ) $ (7,302 ) $ (8,973 ) NCLs $ 6,561 $ 7,302 $ 8,973 Net reserve builds (releases) 340 139 (1,879 ) Net specific reserve releases (152 ) (333 ) (266 ) Total provision for loan losses $ 6,749 $ 7,108 $ 6,828 Other, net (see table below) (754 ) (3,174 ) (1,509 ) Allowance for loan losses at end of period $ 12,060 $ 12,626 $ 15,994 Allowance for credit losses on unfunded lending commitments at beginning of period $ 1,402 $ 1,063 $ 1,229 Provision (release) for unfunded lending commitments 29 74 (162 ) Other, net (2) (13 ) 265 (4 ) Allowance for credit losses on unfunded lending commitments at end of period (3) $ 1,418 $ 1,402 $ 1,063 Total allowance for loans, leases, and unfunded lending commitments $ 13,478 $ 14,028 $ 17,057 (1) Recoveries have been reduced by certain collection costs that are incurred only if collection efforts are successful. (2) 2015 includes a reclassification of $271 million of Allowance for loan losses to Allowance for unfunded lending commitments, included in Other, net. This reclassification reflects the re-attribution of $271 million in Allowances for credit losses between the funded and unfunded portions of the corporate credit portfolios and does not reflect a change in the underlying credit performance of these portfolios. (3) Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet. Other, net details: In millions of dollars 2016 2015 2014 Sales or transfers of various consumer loan portfolios to held-for-sale Transfer of real estate loan portfolios $ (106 ) $ (1,462 ) $ (411 ) Transfer of other loan portfolios (468 ) (948 ) (657 ) Sales or transfers of various consumer loan portfolios to held-for-sale $ (574 ) $ (2,410 ) $ (1,068 ) FX translation, consumer (199 ) (474 ) (463 ) Other 19 (290 ) 22 Other, net $ (754 ) $ (3,174 ) $ (1,509 )
Schedule of allowance for credit losses and investment in loans by portfolio segment	Allowance for Credit Losses and Investment in Loans at December 31, 2016 In millions of dollars Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,791 $ 9,835 $ 12,626 Charge-offs (580 ) (7,642 ) (8,222 ) Recoveries 67 1,594 1,661 Replenishment of net charge-offs 513 6,048 6,561 Net reserve builds (releases) (85 ) 425 340 Net specific reserve releases — (152 ) (152 ) Other (4 ) (750 ) (754 ) Ending balance $ 2,702 $ 9,358 $ 12,060 Allowance for loan losses Determined in accordance with ASC 450 $ 2,310 $ 7,744 $ 10,054 Determined in accordance with ASC 310-10-35 392 1,608 2,000 Determined in accordance with ASC 310-30 — 6 6 Total allowance for loan losses $ 2,702 $ 9,358 $ 12,060 Loans, net of unearned income Loans collectively evaluated for impairment in accordance with ASC 450 $ 293,218 $ 317,048 $ 610,266 Loans individually evaluated for impairment in accordance with ASC 310-10-35 2,631 7,799 10,430 Loans acquired with deteriorated credit quality in accordance with ASC 310-30 — 187 187 Loans held at fair value 3,457 29 3,486 Total loans, net of unearned income $ 299,306 $ 325,063 $ 624,369 Allowance for Credit Losses and Investment in Loans at December 31, 2015 In millions of dollars Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,447 $ 13,547 $ 15,994 Charge-offs (349 ) (8,692 ) (9,041 ) Recoveries 105 1,634 1,739 Replenishment of net charge-offs 244 7,058 7,302 Net reserve builds (releases) 550 (411 ) 139 Net specific reserve builds (releases) 86 (419 ) (333 ) Other (292 ) (2,882 ) (3,174 ) Ending balance $ 2,791 $ 9,835 $ 12,626 Allowance for loan losses Determined in accordance with ASC 450 $ 2,408 $ 7,776 $ 10,184 Determined in accordance with ASC 310-10-35 380 2,046 2,426 Determined in accordance with ASC 310-30 3 13 16 Total allowance for loan losses $ 2,791 $ 9,835 $ 12,626 Loans, net of unearned income Loans collectively evaluated for impairment in accordance with ASC 450 $ 285,384 $ 314,983 $ 600,367 Loans individually evaluated for impairment in accordance with ASC 310-10-35 1,803 10,192 11,995 Loans acquired with deteriorated credit quality in accordance with ASC 310-30 5 245 250 Loans held at fair value 4,971 34 5,005 Total loans, net of unearned income $ 292,163 $ 325,454 $ 617,617 Allowance for Credit Losses at December 31, 2014 In millions of dollars Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,674 $ 16,974 $ 19,648 Charge-offs (454 ) (10,654 ) (11,108 ) Recoveries 160 1,975 2,135 Replenishment of net charge-offs 294 8,679 8,973 Net reserve releases (145 ) (1,734 ) (1,879 ) Net specific reserve releases (20 ) (246 ) (266 ) Other (62 ) (1,447 ) (1,509 ) Ending balance $ 2,447 $ 13,547 $ 15,994

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	The following table shows reporting units with goodwill balances as of December 31, 2016 and the fair value as a percentage of allocated book value as of the latest impairment test: In millions of dollars Reporting unit (1) Goodwill Fair value as a % of allocated book value North America Global Consumer Banking $ 6,730 148 % Asia Global Consumer Banking (2) 4,709 157 Latin America Global Consumer Banking (3) 1,092 180 ICG— Banking 2,694 194 ICG— Markets and Securities Services 6,390 115 Citi Holdings - Consumer Latin America 16 107 Citi Holdings -REL (4) 28 38 Total $ 21,659 (1) Other Citi Holdings reporting units are excluded from the table as there is no goodwill allocated to them or the entire goodwill balance is classified as held-for-sale as of December 31, 2016. (2) Asia Global Consumer Banking includes the consumer businesses in UK, Russia, Poland, UAE and Bahrain beginning in the first quarter of 2016. (3) Latin America Global Consumer Banking contains only the consumer business in Mexico beginning in the first quarter of 2016. The changes in Goodwill were as follows: In millions of dollars Balance at December 31, 2013 $ 25,009 Foreign exchange translation and other (1,214 ) Divestitures and purchase accounting adjustments (1) (203 ) Balance at December 31, 2014 $ 23,592 Foreign exchange translation and other $ (1,000 ) Divestitures (2) (212 ) Impairment of Goodwill (3) (31 ) Balance at December 31, 2015 $ 22,349 Foreign exchange translation and other $ (613 ) Divestitures (4) (77 ) Balance at December 31, 2016 $ 21,659 The changes in Goodwill by segment were as follows: In millions of dollars Global Consumer Banking Institutional Clients Group Corporate/Other Total Balance at December 31, 2014 (5) $ 13,083 $ 10,190 $ 319 $ 23,592 Foreign exchange translation and other (355 ) (644 ) (1 ) (1,000 ) Impairment of goodwill (3) — — (31 ) (31 ) Divestitures (2) (24 ) (1 ) (187 ) (212 ) Balance at December 31, 2015 $ 12,704 $ 9,545 $ 100 $ 22,349 Foreign exchange translation and other (174 ) (447 ) 8 (613 ) Divestitures (4) — (13 ) (64 ) (77 ) Balance at December 31, 2016 $ 12,530 $ 9,085 $ 44 $ 21,659 (1) Primarily related to the sales of the Spain consumer operations and the Japan retail banking business. See Note 2 to the Consolidated Financial Statements. (2) Primarily related to the sales of the Latin America Retirement Services and Japan cards businesses completed during the year, and agreements to sell certain businesses in Citi Holdings as of December 31, 2015. See Note 2 to the Consolidated Financial Statements. (3) Goodwill impairment related to reporting units subsequently sold, including Citi Holdings— Consumer Finance South Korea of $16 million and Citi Holdings— Consumer Latin America of $15 million . (4) Primarily related to the sale of the private equity services business and the announced sales of the Argentina and Brazil consumer operations. (5) December 31, 2014 has been restated to reflect intersegment goodwill allocations that resulted from the reorganizations in 2015, 2016 and January 1, 2017 including transfers of GCB businesses to ICG and to Corporate/Other . See Note 3 to the Consolidated Financial Statements.
Components of intangible assets, finite-lived	The components of intangible assets were as follows: December 31, 2016 December 31, 2015 In millions of dollars Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount Purchased credit card relationships $ 8,215 $ 6,549 $ 1,666 $ 7,606 $ 6,520 $ 1,086 Credit card contract related intangibles 5,149 2,177 2,972 3,922 2,021 1,901 Core deposit intangibles 801 771 30 1,050 969 81 Other customer relationships 474 272 202 471 252 219 Present value of future profits 31 27 4 37 31 6 Indefinite-lived intangible assets 210 — 210 284 — 284 Other 504 474 30 737 593 144 Intangible assets (excluding MSRs) $ 15,384 $ 10,270 $ 5,114 $ 14,107 $ 10,386 $ 3,721 Mortgage servicing rights (MSRs) (1) 1,564 — 1,564 1,781 — 1,781 Total intangible assets $ 16,948 $ 10,270 $ 6,678 $ 15,888 $ 10,386 $ 5,502 (1) In January 2017, Citi signed agreements to effectively exit its U.S. mortgage servicing operations by the end of 2018 and intensify its focus on loan originations. For additional information on these transactions, see Note 29 to the Consolidated Financial Statements.
Components of intangible assets, indefinite-lived	The components of intangible assets were as follows: December 31, 2016 December 31, 2015 In millions of dollars Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount Purchased credit card relationships $ 8,215 $ 6,549 $ 1,666 $ 7,606 $ 6,520 $ 1,086 Credit card contract related intangibles 5,149 2,177 2,972 3,922 2,021 1,901 Core deposit intangibles 801 771 30 1,050 969 81 Other customer relationships 474 272 202 471 252 219 Present value of future profits 31 27 4 37 31 6 Indefinite-lived intangible assets 210 — 210 284 — 284 Other 504 474 30 737 593 144 Intangible assets (excluding MSRs) $ 15,384 $ 10,270 $ 5,114 $ 14,107 $ 10,386 $ 3,721 Mortgage servicing rights (MSRs) (1) 1,564 — 1,564 1,781 — 1,781 Total intangible assets $ 16,948 $ 10,270 $ 6,678 $ 15,888 $ 10,386 $ 5,502 (1) In January 2017, Citi signed agreements to effectively exit its U.S. mortgage servicing operations by the end of 2018 and intensify its focus on loan originations. For additional information on these transactions, see Note 29 to the Consolidated Financial Statements.
Changes in intangible assets	The changes in intangible assets were as follows: Net carrying Net carrying amount at In millions of dollars December 31, 2015 Acquisitions/ divestitures (1) Amortization Impairments FX translation and other December 31, Purchased credit card relationships $ 1,086 $ 827 $ (203 ) $ — $ (44 ) $ 1,666 Credit card contract-related intangibles (2) 1,901 1,314 (326 ) — 83 2,972 Core deposit intangibles 81 (18 ) (28 ) — (5 ) 30 Other customer relationships 219 — (25 ) — 8 202 Present value of future profits 6 — (1 ) — (1 ) 4 Indefinite-lived intangible assets 284 (25 ) — (1 ) (48 ) 210 Other 144 (109 ) (12 ) — 7 30 Intangible assets (excluding MSRs) $ 3,721 $ 1,989 $ (595 ) $ (1 ) $ — $ 5,114 Mortgage servicing rights (MSRs) (3) 1,781 1,564 Total intangible assets $ 5,502 $ 6,678 (1) Reflects the recognition during the second quarter of 2016 of additional purchased credit card relationships and contract-related intangible assets as a result of the acquisition of the Costco cards portfolio, as well as the renewal and extension of the co-branded credit card program agreement with American Airlines. (2) Primarily reflects contract-related intangibles associated with the American Airlines, Sears, The Home Depot, Costco and AT&T credit card program agreements, which represent 97% of the aggregate net carrying amount as of December 31, 2016. (3) For additional information on Citi’s MSRs, including the rollforward from 2015 to 2016, see Note 21 to the Consolidated Financial Statements.

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of short-term borrowings	Short-Term Borrowings 2016 2015 In millions of dollars Balance Weighted average coupon Balance Weighted average coupon Commercial paper $ 9,989 0.79 % $ 9,995 0.22 % Other borrowings (1) 20,712 1.39 11,084 1.5 Total $ 30,701 $ 21,079 (1) Includes borrowings from the Federal Home Loan Banks and other market participants. At December 31, 2016 , collateralized short-term advances from the Federal Home Loan Banks were $12.0 billion . At December 31, 2015 , no amounts were outstanding.
Schedule of long-term debt	Long-Term Debt Balances at December 31, In millions of dollars Weighted average coupon Maturities 2016 2015 Citigroup Inc. (1) Senior debt 4.00 % 2017-2098 $ 118,881 $ 113,569 Subordinated debt (2) 4.48 2017-2046 26,758 26,875 Trust preferred securities 6.90 2036-2067 1,694 1,713 Bank (3) Senior debt 1.88 2017-2038 49,454 55,131 Broker-dealer (4) Senior debt 2.08 2017-2047 9,387 3,968 Subordinated debt (2) 0.95 2033-2037 4 19 Total 3.49 % $ 206,178 $ 201,275 Senior debt $ 177,722 $ 172,668 Subordinated debt (2) 26,762 26,894 Trust preferred securities 1,694 1,713 Total $ 206,178 $ 201,275 (1) Parent holding company, Citigroup Inc. (2) Includes notes that are subordinated within certain countries, regions or subsidiaries. (3) Represents Citibank entities as well as other bank entities. At December 31, 2016 and December 31, 2015 , collateralized long-term advances from the Federal Home Loan Banks were $21.6 billion and $17.8 billion , respectively. (4) Represents broker-dealer subsidiaries that are consolidated into Citigroup Inc., the parent holding company.
Aggregate annual maturities of long-term debt obligations	Aggregate annual maturities of long-term debt obligations (based on final maturity dates) including trust preferred securities are as follows: In millions of dollars 2017 2018 2019 2020 2021 Thereafter Total Bank $ 15,046 $ 24,128 $ 4,865 $ 445 $ 3,903 $ 1,067 $ 49,454 Broker-dealer 2,637 1,388 283 1,103 168 3,812 9,391 Citigroup Inc. 18,442 20,573 16,865 8,627 15,060 67,766 147,333 Total $ 36,125 $ 46,089 $ 22,013 $ 10,175 $ 19,131 $ 72,645 $ 206,178
Summary of outstanding trust preferred securities	The following table summarizes the Company’s outstanding trust preferred securities at December 31, 2016 : Junior subordinated debentures owned by trust Trust Issuance date Securities issued Liquidation value (1) Coupon rate (2) Common shares issued to parent Amount Maturity Redeemable by issuer beginning In millions of dollars, except share amounts Citigroup Capital III Dec. 1996 194,053 $ 194 7.625 % 6,003 $ 200 Dec. 1, 2036 Not redeemable Citigroup Capital XIII Sept. 2010 89,840,000 2,246 3 mo LIBOR + 637 bps 1,000 2,246 Oct. 30, 2040 Oct. 30, 2015 Citigroup Capital XVIII June 2007 99,901 123 6.829 50 124 June 28, 2067 June 28, 2017 Total obligated $ 2,563 $ 2,570 Note: Distributions on the trust preferred securities and interest on the subordinated debentures are payable semi-annually for Citigroup Capital III and Citigroup Capital XVIII and quarterly for Citigroup Capital XIII. (1) Represents the notional value received by investors from the trusts at the time of issuance. (2) In each case, the coupon rate on the subordinated debentures is the same as that on the trust preferred securities.

REGULATORY CAPITAL (Tables)

REGULATORY CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2016
Banking and Thrift [Abstract]
Schedule of compliance with regulatory capital requirements under banking regulations	The following table sets forth for Citigroup and Citibank the regulatory capital tiers, total risk-weighted assets, quarterly adjusted average total assets, Total Leverage Exposure, risk-based capital ratios and leverage ratios in accordance with current regulatory standards (reflecting Basel III Transition Arrangements). In millions of dollars, except ratios Stated minimum Citigroup Citibank Well capitalized minimum December 31, 2016 Well capitalized minimum December 31, 2016 Common Equity Tier 1 Capital $ 167,378 $ 126,220 Tier 1 Capital 178,387 126,465 Total Capital (Tier 1 Capital + Tier 2 Capital) 202,146 138,821 Total risk-weighted assets (1) 1,166,764 973,933 Quarterly adjusted average total assets (2) 1,768,415 1,333,161 Total Leverage Exposure (3) 2,351,883 1,859,394 Common Equity Tier 1 Capital ratio (4) 4.5 % N/A 14.35 % 6.5 % 12.61 % Tier 1 Capital ratio (4) 6.0 6.0 % 15.29 8.0 12.63 Total Capital ratio (4) 8.0 10.0 17.33 10.0 14.25 Tier 1 Leverage ratio 4.0 N/A 10.09 5.0 9.49 Supplementary Leverage ratio (5) N/A N/A 7.58 N/A 6.80 (1) Reflected in the table above are Citigroup’s and Citibank’s total risk-weighted assets as derived under the Basel III Advanced Approaches. At December 31, 2016, Citigroup’s and Citibank’s total risk-weighted assets as derived under the Basel III Standardized Approach were $1,126 billion and $1,001 billion , respectively. (2) Tier 1 Leverage ratio denominator. (3) Supplementary Leverage ratio denominator. (4) As of December 31, 2016 , Citigroup’s reportable Common Equity Tier 1 Capital, Tier 1 Capital, and Total Capital ratios were the lower derived under the Basel III Advanced Approaches framework. As of December 31, 2016 , Citibank’s reportable Common Equity Tier 1 Capital and Tier 1 Capital ratios were the lower derived under the Basel III Standardized Approach framework, while Citibank’s reportable Total Capital ratio was the lower derived under the Basel III Advanced Approaches framework. (5) Commencing on January 1, 2018, Citi and Citibank will be required to maintain a stated minimum Supplementary Leverage ratio of 3% , and Citibank will be required to maintain a Supplementary Leverage ratio of 6% to be considered “well capitalized.” N/A Not Applicable

CHANGES IN ACCUMULATED OTHER 57

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	12 Months Ended
	Dec. 31, 2016
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Changes in each component of Accumulated Other Comprehensive Income (Loss)	Changes in each component of Citigroup’s Accumulated other comprehensive income (loss) : In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) Foreign (4) Accumulated Balance, December 31, 2013 $ (1,640 ) $ — $ (1,245 ) $ (3,989 ) $ (12,259 ) $ (19,133 ) Other comprehensive income before reclassifications 1,790 — 85 (1,346 ) (4,946 ) (4,417 ) Increase (decrease) due to amounts reclassified from AOCI (93 ) — 251 176 — 334 Change, net of taxes (5) $ 1,697 $ — $ 336 $ (1,170 ) $ (4,946 ) $ (4,083 ) Balance, December 31, 2014 $ 57 $ — $ (909 ) $ (5,159 ) $ (17,205 ) $ (23,216 ) Other comprehensive income before reclassifications $ (695 ) $ — $ 83 $ (143 ) $ (5,465 ) $ (6,220 ) Increase (decrease) due to amounts reclassified from AOCI (269 ) — 209 186 (34 ) 92 Change, net of taxes $ (964 ) $ — $ 292 $ 43 $ (5,499 ) $ (6,128 ) Balance, December 31, 2015 $ (907 ) $ — $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,344 ) Adjustment to opening balance, net of taxes $ — $ (15 ) $ — $ — $ — $ (15 ) Adjusted balance, beginning of period $ (907 ) $ (15 ) $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,359 ) Other comprehensive income before reclassifications 530 (335 ) (88 ) (208 ) (2,802 ) (2,903 ) Increase (decrease) due to amounts reclassified from AOCI (422 ) (2 ) 145 160 — (119 ) Change, net of taxes $ 108 $ (337 ) $ 57 $ (48 ) $ (2,802 ) $ (3,022 ) Balance at December 31, 2016 $ (799 ) $ (352 ) $ (560 ) $ (5,164 ) $ (25,506 ) $ (32,381 ) (1) Beginning in the first quarter of 2016, changes in DVA are reflected as a component of AOCI, pursuant to the adoption of only the provisions of ASU No. 2016-01 relating to the presentation of DVA on fair value option liabilities. See Note 1 to the Consolidated Financial Statements for further information regarding this change. (2) Primarily driven by Citi’s pay fixed/receive floating interest rate swap programs that hedge the floating rates on liabilities. (3) Primarily reflects adjustments based on the quarterly actuarial valuations of Citi’s significant pension and postretirement plans, annual actuarial valuations of all other plans, and amortization of amounts previously recognized in Other comprehensive income. (4) Primarily reflects the movements in (by order of impact) the Mexican peso, Euro, British pound and Indian rupee against the U.S. dollar, and changes in related tax effects and hedges for the year ended December 31, 2016 . Primarily reflects the movements in (by order of impact) the Mexican peso, Brazilian real, Korean won and Euro against the U.S. dollar, and changes in related tax effects and hedges for the year ended December 31, 2015 . Primarily reflects the movements in (by order of impact) the Mexican peso, Euro, Japanese yen, and Russian ruble against the U.S. dollar, and changes in related tax effects and hedges for the year ended December 31, 2014 . (5) During 2014, $137 million ( $84 million net of tax) was reclassified to reflect the allocation of FX translation between Net unrealized gains (losses) on investment securities to Foreign currency translation adjustment (CTA).
Schedule of pretax and after-tax changes in each component of Accumulated other comprehensive income (loss)	The pretax and after-tax changes in each component of Accumulated other comprehensive income (loss) are as follows: In millions of dollars Pretax Tax effect After-tax Balance, December 31, 2013 $ (27,596 ) $ 8,463 $ (19,133 ) Change in net unrealized gains (losses) on investment securities 2,704 (1,007 ) 1,697 Cash flow hedges 543 (207 ) 336 Benefit plans (1,830 ) 660 (1,170 ) Foreign currency translation adjustment (4,881 ) (65 ) (4,946 ) Change $ (3,464 ) $ (619 ) $ (4,083 ) Balance, December 31, 2014 $ (31,060 ) $ 7,844 $ (23,216 ) Change in net unrealized gains (losses) on investment securities (1,462 ) 498 (964 ) Cash flow hedges 468 (176 ) 292 Benefit plans 19 24 43 Foreign currency translation adjustment (6,405 ) 906 (5,499 ) Change $ (7,380 ) $ 1,252 $ (6,128 ) Balance, December 31, 2015 $ (38,440 ) $ 9,096 $ (29,344 ) Adjustment to opening balance (1) (26 ) 11 (15 ) Adjusted balance, beginning of period $ (38,466 ) $ 9,107 $ (29,359 ) Change in net unrealized gains (losses) on investment securities 167 (59 ) 108 Debt valuation adjustment (DVA) (538 ) 201 (337 ) Cash flow hedges 84 (27 ) 57 Benefit plans (78 ) 30 (48 ) Foreign currency translation adjustment (3,204 ) 402 (2,802 ) Change $ (3,569 ) $ 547 $ (3,022 ) Balance, December 31, 2016 $ (42,035 ) $ 9,654 $ (32,381 ) (1) Represents the $(15) million adjustment related to the initial adoption of ASU No. 2016-01. See Note 1 to the Consolidated Financial Statements.
Summary of amounts reclassified out of Accumulated other comprehensive income (loss) into the Consolidated Statement of income	The Company recognized pretax gain (loss) related to amounts in AOCI reclassified in the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Consolidated Statement of Income Year ended December 31, In millions of dollars 2016 2015 2014 Realized (gains) losses on sales of investments $ (948 ) $ (682 ) $ (570 ) OTTI gross impairment losses 288 265 424 Subtotal, pretax $ (660 ) $ (417 ) $ (146 ) Tax effect 238 148 53 Net realized (gains) losses on investment securities, after-tax (1) $ (422 ) $ (269 ) $ (93 ) Realized DVA (gains) losses on fair value option liabilities $ (3 ) $ — $ — Subtotal, pretax $ (3 ) $ — $ — Tax effect 1 — — Net realized debt valuation adjustment, after-tax $ (2 ) $ — $ — Interest rate contracts $ 140 $ 186 $ 260 Foreign exchange contracts 93 146 149 Subtotal, pretax $ 233 $ 332 $ 409 Tax effect (88 ) (123 ) (158 ) Amortization of cash flow hedges, after-tax (2) $ 145 $ 209 $ 251 Amortization of unrecognized Prior service cost (benefit) $ (40 ) $ (40 ) $ (40 ) Net actuarial loss 272 276 243 Curtailment/settlement impact (3) 18 57 76 Subtotal, pretax $ 250 $ 293 $ 279 Tax effect (90 ) (107 ) (103 ) Amortization of benefit plans, after-tax (3) $ 160 $ 186 $ 176 Foreign currency translation adjustment $ — $ (53 ) $ — Tax effect — 19 — Foreign currency translation adjustment $ — $ (34 ) $ — Total amounts reclassified out of AOCI, pretax $ (180 ) $ 155 $ 542 Total tax effect 61 (63 ) (208 ) Total amounts reclassified out of AOCI, after-tax $ (119 ) $ 92 $ 334 (1) The pretax amount is reclassified to Realized gains (losses) on sales of investments, net and Gross impairment losses on the Consolidated Statement of Income. See Note 13 to the Consolidated Financial Statements for additional details. (2) See Note 23 to the Consolidated Financial Statements for additional details. (3) See Note 8 to the Consolidated Financial Statements for additional details.

PREFERRED STOCK (Tables)

PREFERRED STOCK (Tables)	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
Summary of preferred stock outstanding	The following table summarizes the Company’s preferred stock outstanding: Redemption Carrying value in millions of dollars Issuance date Redeemable by issuer beginning Dividend depositary Number December 31, December 31, Series AA (1) January 25, 2008 February 15, 2018 8.125 % $ 25 3,870,330 $ 97 $ 97 Series E (2) April 28, 2008 April 30, 2018 8.400 1,000 121,254 121 121 Series A (3) October 29, 2012 January 30, 2023 5.950 1,000 1,500,000 1,500 1,500 Series B (4) December 13, 2012 February 15, 2023 5.900 1,000 750,000 750 750 Series C (5) March 26, 2013 April 22, 2018 5.800 25 23,000,000 575 575 Series D (6) April 30, 2013 May 15, 2023 5.350 1,000 1,250,000 1,250 1,250 Series J (7) September 19, 2013 September 30, 2023 7.125 25 38,000,000 950 950 Series K (8) October 31, 2013 November 15, 2023 6.875 25 59,800,000 1,495 1,495 Series L (9) February 12, 2014 February 12, 2019 6.875 25 19,200,000 480 480 Series M (10) April 30, 2014 May 15, 2024 6.300 1,000 1,750,000 1,750 1,750 Series N (11) October 29, 2014 November 15, 2019 5.800 1,000 1,500,000 1,500 1,500 Series O (12) March 20, 2015 March 27, 2020 5.875 1,000 1,500,000 1,500 1,500 Series P (13) April 24, 2015 May 15, 2025 5.950 1,000 2,000,000 2,000 2,000 Series Q (14) August 12, 2015 August 15, 2020 5.950 1,000 1,250,000 1,250 1,250 Series R (15) November 13, 2015 November 15, 2020 6.125 1,000 1,500,000 1,500 1,500 Series S (16) February 2, 2016 February 12, 2021 6.300 25 41,400,000 1,035 — Series T (17) April 25, 2016 August 15, 2026 6.250 1,000 1,500,000 1,500 — $ 19,253 $ 16,718 (1) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15, in each case when, as and if declared by the Citi Board of Directors. (2) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on April 30 and October 30 at a fixed rate until April 30, 2018, thereafter payable quarterly on January 30, April 30, July 30 and October 30 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (3) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on January 30 and July 30 at a fixed rate until January 30, 2023, thereafter payable quarterly on January 30, April 30, July 30 and October 30 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (4) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on February 15 and August 15 at a fixed rate until February 15, 2023, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (5) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on January 22, April 22, July 22 and October 22 when, as and if declared by the Citi Board of Directors. (6) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rate until May 15, 2023, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (7) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on March 30, June 30, September 30 and December 30 at a fixed rate until September 30, 2023, thereafter payable quarterly on the same dates at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (8) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 15, May 15, August 15 and November 15 at a fixed rate until November 15, 2023, thereafter payable quarterly on the same dates at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (9) Issued as depositary shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 12, May 12, August 12 and November 12 at a fixed rate, in each case when, as and if declared by the Citi Board of Directors. (10) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rate until May 15, 2024, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (11) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rate until, but excluding, November 15, 2019, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (12) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on March 27 and September 27 at a fixed rate until, but excluding, March 27, 2020, and thereafter payable quarterly on March 27, June 27, September 27 and December 27 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (13) Issued as depositary shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rate until, but excluding, May 15, 2025, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (14) Issued as depository shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on February 15 and August 15 at a fixed rated until, but excluding, August 15, 2020, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (15) Issued as depository shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on May 15 and November 15 at a fixed rated until, but excluding, November 15, 2020, and thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors. (16) Issued as depository shares, each representing a 1/1,000 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable quarterly on February 12, May 12, August 12 and November 12 at a fixed rate, in each case when, as and if declared by the Citi Board of Directors. (17) Issued as depository shares, each representing a 1/25 th interest in a share of the corresponding series of non-cumulative perpetual preferred stock. Dividends are payable semi-annually on February 15 and August 15 at a fixed rate until August 15, 2026, thereafter payable quarterly on February 15, May 15, August 15 and November 15 at a floating rate, in each case when, as and if declared by the Citi Board of Directors.

SECURITIZATIONS AND VARIABLE 59

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES (Tables)	12 Months Ended
	Dec. 31, 2016
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES
Schedule of consolidated and unconsolidated VIEs with which the Company holds significant variable interests	Citigroup’s involvement with consolidated and unconsolidated VIEs with which the Company holds significant variable interests or has continuing involvement through servicing a majority of the assets in a VIE is presented below: As of December 31, 2016 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total involvement with SPE assets Consolidated VIE / SPE assets Significant unconsolidated VIE assets (3) Debt investments Equity investments Funding commitments Guarantees and derivatives Total Credit card securitizations $ 50,171 $ 50,171 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 214,458 — 214,458 3,852 — — 78 3,930 Non-agency-sponsored 15,965 1,092 14,873 312 35 — 1 348 Citi-administered asset-backed commercial paper conduits (ABCP) 19,693 19,693 — — — — — — Collateralized loan obligations (CLOs) 18,886 — 18,886 5,128 — — 62 5,190 Asset-based financing 53,168 733 52,435 16,553 475 4,915 — 21,943 Municipal securities tender option bond trusts (TOBs) 7,070 2,843 4,227 40 — 2,842 — 2,882 Municipal investments 17,679 14 17,665 2,441 3,578 2,580 — 8,599 Client intermediation 515 371 144 49 — — 3 52 Investment funds 2,788 767 2,021 32 120 27 3 182 Other 1,429 607 822 116 11 58 43 228 Total $ 401,822 $ 76,291 $ 325,531 $ 28,523 $ 4,219 $ 10,422 $ 190 $ 43,354 As of December 31, 2015 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total involvement with SPE assets Consolidated VIE / SPE assets Significant unconsolidated VIE assets (3) Debt investments Equity investments Funding commitments Guarantees and derivatives Total Credit card securitizations $ 54,916 $ 54,916 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 217,291 — 217,291 3,571 — — 95 3,666 Non-agency-sponsored 13,036 1,586 11,450 527 — — 1 528 Citi-administered asset-backed commercial paper conduits (ABCP) 21,280 21,280 — — — — — — Collateralized loan obligations (CLOs) 16,719 — 16,719 3,150 — — 86 3,236 Asset-based financing 58,862 1,364 57,498 21,270 269 3,616 — 25,155 Municipal securities tender option bond trusts (TOBs) 8,572 3,830 4,742 2 — 3,100 — 3,102 Municipal investments 20,290 44 20,246 2,196 2,487 2,335 — 7,018 Client intermediation 434 335 99 49 — — — 49 Investment funds 1,730 842 888 13 138 102 — 253 Other 4,915 597 4,318 292 554 — 52 898 Total $ 418,045 $ 84,794 $ 333,251 $ 31,070 $ 3,448 $ 9,153 $ 234 $ 43,905 Note: Certain adjustments have been made to the December 31, 2015 information to conform to the current period’s presentation. (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s December 31, 2016 and 2015 Consolidated Balance Sheet. (3) A significant unconsolidated VIE is an entity where the Company has any variable interest or continuing involvement considered to be significant, regardless of the likelihood of loss. (4) Citigroup mortgage securitizations also include agency and non-agency (private-label) re-securitization activities. These SPEs are not consolidated. See “Re-securitizations” below for further discussion.
Schedule of funding commitments of unconsolidated Variable Interest Entities	The following table presents the notional amount of liquidity facilities and loan commitments that are classified as funding commitments in the VIE tables above: December 31, 2016 December 31, 2015 In millions of dollars Liquidity facilities Loan / equity commitments Liquidity facilities Loan / equity commitments Asset-based financing $ 5 $ 4,910 $ 5 $ 3,611 Municipal securities tender option bond trusts (TOBs) 2,842 — 3,100 — Municipal investments — 2,580 — 2,335 Investment funds — 27 — 102 Other — 58 — — Total funding commitments $ 2,847 $ 7,575 $ 3,105 $ 6,048
Schedule of significant interests in unconsolidated VIEs - balance sheet classification	The following table presents the carrying amounts and classification of significant variable interests in unconsolidated VIEs: In billions of dollars December 31, 2016 December 31, 2015 Cash $ 0.1 $ 0.1 Trading account assets 8.0 6.2 Investments 4.4 3.0 Total loans, net of allowance 18.8 23.6 Other 1.5 1.7 Total assets $ 32.8 $ 34.6
Schedule of securitized credit card receivables	The following table summarizes selected cash flow information related to Citigroup’s credit card securitizations: In billions of dollars 2016 2015 2014 Proceeds from new securitizations $ 3.3 $ — $ 12.6 Pay down of maturing notes (10.3 ) (7.4 ) (7.8 ) The following table reflects amounts related to the Company’s securitized credit card receivables: In billions of dollars December 31, 2016 December 31, 2015 Ownership interests in principal amount of trust credit card receivables Sold to investors via trust-issued securities $ 22.7 $ 29.7 Retained by Citigroup as trust-issued securities 7.4 9.4 Retained by Citigroup via non-certificated interests 20.6 16.5 Total $ 50.7 $ 55.6
Schedule of Master Trust liabilities (at par value)	Master Trust Liabilities (at Par Value) In billions of dollars Dec. 31, 2016 Dec. 31, 2015 Term notes issued to third parties $ 21.7 $ 28.4 Term notes retained by Citigroup affiliates 5.5 7.5 Total Master Trust liabilities $ 27.2 $ 35.9
Schedule of Omni Trust liabilities (at par value)	Omni Trust Liabilities (at Par Value) In billions of dollars Dec. 31, 2016 Dec. 31, 2015 Term notes issued to third parties $ 1.0 $ 1.3 Term notes retained by Citigroup affiliates 1.9 1.9 Total Omni Trust liabilities $ 2.9 $ 3.2
Schedule of cash flow information, mortgage securitizations	The following table summarizes selected cash flow information related to Citigroup mortgage securitizations: 2016 2015 2014 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- U.S. agency- Non-agency- Proceeds from new securitizations (1) $ 41.3 $ 11.8 $ 35.0 $ 12.1 $ 27.8 $ 11.8 Contractual servicing fees received 0.4 — 0.5 — 0.6 — Cash flows received on retained interests and other net cash flows 0.1 — 0.1 — 0.1 — (1) The proceeds from new securitizations in 2016 and 2015 include $0.5 billion and $0.7 billion , respectively, related to personal loan securitizations.
Schedule of key assumptions used in measuring fair value of retained interest at the date of sale or securitization of mortgage receivables	Key assumptions used in measuring the fair value of retained interests at the date of sale or securitization of mortgage receivables were as follows: December 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 0.8% to 13.7% — — Weighted average discount rate 9.9 % — — Constant prepayment rate 3.8% to 30.9% — — Weighted average constant prepayment rate 11.1 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 0.5 to 17.5 years — — Note: Citi held no retained interests in non-agency-sponsored mortgages securitized during 2016 . December 31, 2015 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.0% to 11.4% 2.0% to 3.2% 2.9% to 12.1% Weighted average discount rate 6.8 % 2.9 % 5.2 % Constant prepayment rate 5.7% to 34.9% — 2.8% to 8.0% Weighted average constant prepayment rate 11.8 % — 3.5 % Anticipated net credit losses (2) NM 40.0 % 38.1% to 92.0% Weighted average anticipated net credit losses NM 40.0 % 70.6 % Weighted average life 3.5 to 13.8 years 2.5 to 9.8 years 8.9 to 12.9 years (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. (2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above. Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees.
Schedule of key assumptions used to value retained interests and sensitivity of adverse changes of 10% and 20%, mortgage securitizations	The key assumptions used to value retained interests, and the sensitivity of the fair value to adverse changes of 10% and 20% in each of the key assumptions, are set forth in the tables below. The negative effect of each change is calculated independently, holding all other assumptions constant. Because the key assumptions may not be independent, the net effect of simultaneous adverse changes in the key assumptions may be less than the sum of the individual effects shown below. December 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 0.7% to 28.2% 0.0% to 8.1% 5.1% to 26.4% Weighted average discount rate 9.0 % 2.1 % 13.1 % Constant prepayment rate 6.8% to 22.8% 4.2% to 14.7% 0.5% to 37.5% Weighted average constant prepayment rate 10.2 % 11.0 % 10.8 % Anticipated net credit losses (2) NM 0.5% to 85.6% 8.0% to 63.7% Weighted average anticipated net credit losses NM 31.4 % 48.3 % Weighted average life 0.2 to 28.8 years 5.0 to 8.5 years 1.2 to 12.1 years December 31, 2015 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 0.0% to 27.0% 1.6% to 67.6% 2.0% to 24.9% Weighted average discount rate 4.9 % 7.6 % 8.4 % Constant prepayment rate 5.7% to 27.8% 4.2% to 100.0% 0.5% to 20.8% Weighted average constant prepayment rate 12.3 % 14.0 % 7.5 % Anticipated net credit losses (2) NM 0.2% to 89.1% 3.8% to 92.0% Weighted average anticipated net credit losses NM 48.9 % 54.4 % Weighted average life 1.3 to 21.0 years 0.3 to 18.1 years 0.9 to 19.0 years (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. (2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above. Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees. December 31, 2016 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 2,258 $ 26 $ 161 Discount rates Adverse change of 10% $ (71 ) $ (7 ) $ (8 ) Adverse change of 20% (138 ) (14 ) (16 ) Constant prepayment rate Adverse change of 10% (80 ) (2 ) (4 ) Adverse change of 20% (160 ) (3 ) (8 ) Anticipated net credit losses Adverse change of 10% NM (7 ) (1 ) Adverse change of 20% NM (14 ) (2 ) December 31, 2015 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 3,546 $ 179 $ 533 Discount rates Adverse change of 10% $ (79 ) $ (8 ) $ (25 ) Adverse change of 20% (155 ) (15 ) (49 ) Constant prepayment rate Adverse change of 10% (111 ) (3 ) (9 ) Adverse change of 20% (213 ) (6 ) (18 ) Anticipated net credit losses Adverse change of 10% NM (6 ) (7 ) Adverse change of 20% NM (11 ) (14 ) (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees.
Schedule of changes in capitalized MSRs	The following table summarizes the changes in capitalized MSRs: In millions of dollars 2016 2015 Balance, beginning of year $ 1,781 $ 1,845 Originations 152 214 Changes in fair value of MSRs due to changes in inputs and assumptions (36 ) 110 Other changes (1) (313 ) (350 ) Sale of MSRs (2) (20 ) (38 ) Balance, as of December 31 $ 1,564 $ 1,781 (1) Represents changes due to customer payments and passage of time. (2) Amount includes sales of credit challenged MSRs for which Citi paid the new servicer.
Schedule of fees received on servicing previously securitized mortgages	The Company receives fees during the course of servicing previously securitized mortgages. The amounts of these fees were as follows: In millions of dollars 2016 2015 2014 Servicing fees $ 484 $ 552 $ 638 Late fees 14 16 25 Ancillary fees 17 31 56 Total MSR fees $ 515 $ 599 $ 719
Schedule of key assumptions for measuring fair value of retained interests at the date of sale or securitization of CDOs and CLOs	The key assumptions used to value retained interests in CLOs, and the sensitivity of the fair value to adverse changes of 10% and 20% are set forth in the tables below: Dec. 31, 2016 Dec. 31, 2015 Discount rate 1.3% to 1.7% 1.4% to 49.6%
Schedule of sensitivity of adverse changes of 10% and 20% to discount rate, CDOs and CLOs	In millions of dollars Dec. 31, 2016 Dec. 31, 2015 Carrying value of retained interests $ 4,261 $ 2,299 Discount rates Adverse change of 10% $ (30 ) $ (5 ) Adverse change of 20% (62 ) (10 )
Schedule of asset-based financing	The primary types of Citi’s asset-based financings, total assets of the unconsolidated VIEs with significant involvement, and Citi’s maximum exposure to loss are shown below. For Citi to realize the maximum loss, the VIE (borrower) would have to default with no recovery from the assets held by the VIE. December 31, 2016 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 8,784 $ 2,368 Corporate loans 4,051 2,684 Hedge funds and equities 370 54 Airplanes, ships and other assets 39,230 16,837 Total $ 52,435 $ 21,943 December 31, 2015 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 17,459 $ 6,528 Corporate loans 1,274 1,871 Hedge funds and equities 385 55 Airplanes, ships and other assets 38,380 16,701 Total $ 57,498 $ 25,155
Schedule of selected cash flow information related to asset-based financing	The following table summarizes selected cash flow information related to asset-based financings: In billions of dollars 2016 2015 2014 Proceeds from new securitizations $ — $ — $ 0.5 Cash flows received on retained interests and other net cash flows — — 0.3

DERIVATIVES ACTIVITIES (Tables)

DERIVATIVES ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative notionals	Derivative Notionals Hedging instruments under ASC 815 (1)(2) Other derivative instruments Trading derivatives Management hedges (3) In millions of dollars December 31, December 31, December 31, December 31, December 31, December 31, Interest rate contracts Swaps $ 151,331 $ 166,576 $ 19,145,250 $ 22,208,794 $ 47,324 $ 28,969 Futures and forwards 97 — 6,864,276 6,868,340 30,834 38,421 Written options — — 2,921,070 3,033,617 4,759 2,606 Purchased options — — 2,768,528 2,887,605 7,320 4,575 Total interest rate contract notionals $ 151,428 $ 166,576 $ 31,699,124 $ 34,998,356 $ 90,237 $ 74,571 Foreign exchange contracts Swaps $ 19,042 $ 23,007 $ 5,492,145 $ 4,765,687 $ 22,676 $ 23,960 Futures, forwards and spot 56,964 72,124 3,251,132 2,563,649 3,419 3,034 Written options — 448 1,194,325 1,125,664 — — Purchased options — 819 1,215,961 1,131,816 — — Total foreign exchange contract notionals $ 76,006 $ 96,398 $ 11,153,563 $ 9,586,816 $ 26,095 $ 26,994 Equity contracts Swaps $ — $ — $ 192,366 $ 180,963 $ — $ — Futures and forwards — — 37,557 33,735 — — Written options — — 304,579 298,876 — — Purchased options — — 266,070 265,062 — — Total equity contract notionals $ — $ — $ 800,572 $ 778,636 $ — $ — Commodity and other contracts Swaps $ — $ — $ 70,774 $ 70,561 $ — $ — Futures and forwards 182 789 142,530 106,474 — — Written options — — 74,627 72,648 — — Purchased options — — 69,629 66,051 — — Total commodity and other contract notionals $ 182 $ 789 $ 357,560 $ 315,734 $ — $ — Credit derivatives (4) Protection sold $ — $ — $ 859,420 $ 950,922 $ — $ — Protection purchased — — 883,003 981,586 19,470 23,628 Total credit derivatives $ — $ — $ 1,742,423 $ 1,932,508 $ 19,470 $ 23,628 Total derivative notionals $ 227,616 $ 263,763 $ 45,753,242 $ 47,612,050 $ 135,802 $ 125,193 (1) The notional amounts presented in this table do not include hedge accounting relationships under ASC 815 where Citigroup is hedging the foreign currency risk of a net investment in a foreign operation by issuing a foreign-currency-denominated debt instrument. The notional amount of such debt was $1,825 million and $2,102 million at December 31, 2016 and December 31, 2015 , respectively. (2) Derivatives in hedge accounting relationships accounted for under ASC 815 are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities on the Consolidated Balance Sheet. (3) Management hedges represent derivative instruments used to mitigate certain economic risks, but for which hedge accounting is not applied. These derivatives are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities on the Consolidated Balance Sheet. (4) Credit derivatives are arrangements designed to allow one party (protection buyer) to transfer the credit risk of a “reference asset” to another party (protection seller). These arrangements allow a protection seller to assume the credit risk associated with the reference asset without directly purchasing that asset. The Company enters into credit derivative positions for purposes such as risk management, yield enhancement, reduction of credit concentrations and diversification of overall risk.
Derivative mark-to-market (MTM) receivables/payables	Derivative Mark-to-Market (MTM) Receivables/Payables In millions of dollars at December 31, 2016 Derivatives classified (1)(2)(3) Derivatives classified in Other assets / liabilities (2)(3) Derivatives instruments designated as ASC 815 hedges Assets Liabilities Assets Liabilities Over-the-counter $ 716 $ 171 $ 1,927 $ 22 Cleared 3,530 2,154 47 82 Interest rate contracts $ 4,246 $ 2,325 $ 1,974 $ 104 Over-the-counter $ 2,494 $ 393 $ 747 $ 645 Foreign exchange contracts $ 2,494 $ 393 $ 747 $ 645 Total derivative instruments designated as ASC 815 hedges $ 6,740 $ 2,718 $ 2,721 $ 749 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 244,072 $ 221,534 $ 225 $ 5 Cleared 120,920 130,855 240 349 Exchange traded 87 47 — — Interest rate contracts $ 365,079 $ 352,436 $ 465 $ 354 Over-the-counter $ 182,659 $ 186,867 $ — $ 60 Cleared 482 470 — — Exchange traded 27 31 — — Foreign exchange contracts $ 183,168 $ 187,368 $ — $ 60 Over-the-counter $ 15,625 $ 19,119 $ — $ — Cleared 1 21 — — Exchange traded 8,484 7,376 — — Equity contracts $ 24,110 $ 26,516 $ — $ — Over-the-counter $ 13,046 $ 14,234 $ — $ — Exchange traded 719 798 — — Commodity and other contracts $ 13,765 $ 15,032 $ — $ — Over-the-counter $ 19,033 $ 19,563 $ 159 $ 78 Cleared 5,582 5,874 47 310 Credit derivatives (4) $ 24,615 $ 25,437 $ 206 $ 388 Total derivatives instruments not designated as ASC 815 hedges $ 610,737 $ 606,789 $ 671 $ 802 Total derivatives $ 617,477 $ 609,507 $ 3,392 $ 1,551 Cash collateral paid/received (5)(6) $ 11,188 $ 15,731 $ 8 $ 1 Less: Netting agreements (7) (519,000 ) (519,000 ) — — Less: Netting cash collateral received/paid (8) (45,912 ) (49,811 ) (1,345 ) (53 ) Net receivables/payables included on the consolidated balance sheet (9) $ 63,753 $ 56,427 $ 2,055 $ 1,499 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (819 ) $ (19 ) $ — $ — Less: Non-cash collateral received/paid (11,767 ) (5,883 ) (530 ) — Total net receivables/payables (9) $ 51,167 $ 50,525 $ 1,525 $ 1,499 (1) The trading derivatives fair values are presented in Note 24 to the Consolidated Financial Statements. (2) Derivative mark-to-market receivables/payables related to management hedges are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities . (3) Over-the-counter (OTC) derivatives are derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (4) The credit derivatives trading assets comprise $8,871 million related to protection purchased and $15,744 million related to protection sold as of December 31, 2016 . The credit derivatives trading liabilities comprise $16,722 million related to protection purchased and $8,715 million related to protection sold as of December 31, 2016 . (5) For the trading account assets/liabilities, reflects the net amount of the $60,999 million and $61,643 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $49,811 million was used to offset trading derivative liabilities and, of the gross cash collateral received, $45,912 million was used to offset trading derivative assets. (6) For cash collateral paid with respect to non-trading derivative assets, reflects the net amount of $61 million of gross cash collateral paid, of which $53 million is netted against non-trading derivative positions within Other liabilities . For cash collateral received with respect to non-trading derivative liabilities, reflects the net amount of $1,346 million of gross cash collateral received, of which $1,345 million is netted against OTC non-trading derivative positions within Other assets . (7) Represents the netting of derivative receivable and payable balances with the same counterparty under enforceable netting agreements. Approximately $383 billion , $128 billion and $8 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (8) Represents the netting of cash collateral paid and received by counterparty under enforceable credit support agreements. Substantially all cash collateral received and paid is netted against OTC derivative assets and liabilities, respectively. (9) The net receivables/payables include approximately $7 billion of derivative asset and $9 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. In millions of dollars at December 31, 2015 Derivatives classified in trading (1)(2)(3) Derivatives classified in Other assets / liabilities (2)(3) Derivatives instruments designated as ASC 815 hedges Assets Liabilities Assets Liabilities Over-the-counter $ 262 $ 105 $ 2,328 $ 106 Cleared 4,607 1,471 5 — Interest rate contracts $ 4,869 $ 1,576 $ 2,333 $ 106 Over-the-counter $ 2,688 $ 364 $ 95 $ 677 Foreign exchange contracts $ 2,688 $ 364 $ 95 $ 677 Total derivative instruments designated as ASC 815 hedges $ 7,557 $ 1,940 $ 2,428 $ 783 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 289,124 $ 267,761 $ 182 $ 12 Cleared 120,848 126,532 244 216 Exchange traded 53 35 — — Interest rate contracts $ 410,025 $ 394,328 $ 426 $ 228 Over-the-counter $ 126,474 $ 133,361 $ — $ 66 Cleared 134 152 — — Exchange traded 21 36 — — Foreign exchange contracts $ 126,629 $ 133,549 $ — $ 66 Over-the-counter $ 14,560 $ 20,107 $ — $ — Cleared 28 3 — — Exchange traded 7,297 6,406 — — Equity contracts $ 21,885 $ 26,516 $ — $ — Over-the-counter $ 16,794 $ 18,641 $ — $ — Exchange traded 1,216 1,912 — — Commodity and other contracts $ 18,010 $ 20,553 $ — $ — Over-the-counter $ 31,072 $ 30,608 $ 711 $ 245 Cleared 3,803 3,560 131 318 Credit derivatives (4) $ 34,875 $ 34,168 $ 842 $ 563 Total derivatives instruments not designated as ASC 815 hedges $ 611,424 $ 609,114 $ 1,268 $ 857 Total derivatives $ 618,981 $ 611,054 $ 3,696 $ 1,640 Cash collateral paid/received (5)(6) $ 4,911 $ 13,628 $ 8 $ 37 Less: Netting agreements (7) (524,481 ) (524,481 ) — — Less: Netting cash collateral received/paid (8) (43,227 ) (42,609 ) (1,949 ) (53 ) Net receivables/payables included on the Consolidated Balance Sheet (9) $ 56,184 $ 57,592 $ 1,755 $ 1,624 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (779 ) $ (2 ) $ — $ — Less: Non-cash collateral received/paid (9,855 ) (5,131 ) (270 ) — Total net receivables/payables (9) $ 45,550 $ 52,459 $ 1,485 $ 1,624 (1) The trading derivatives fair values are presented in Note 24 to the Consolidated Financial Statements. (2) Derivative mark-to-market receivables/payables related to management hedges are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities . (3) Over-the-counter (OTC) derivatives include derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (4) The credit derivatives trading assets comprise $17,957 million related to protection purchased and $16,918 million related to protection sold as of December 31, 2015 . The credit derivatives trading liabilities comprise $16,968 million related to protection purchased and $17,200 million related to protection sold as of December 31, 2015 . (5) For the trading account assets/liabilities, reflects the net amount of the $47,520 million and $56,855 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $42,609 million was used to offset derivative liabilities and, of the gross cash collateral received, $43,227 million was used to offset derivative assets. (6) For cash collateral paid with respect to non-trading derivative assets, reflects the net amount of $61 million of the gross cash collateral paid, of which $53 million is netted against non-trading derivative positions within Other liabilities . For cash collateral received with respect to non-trading derivative liabilities, reflects the net amount of $1,986 million of gross cash collateral received of which $1,949 million is netted against non-trading derivative positions within Other assets . (7) Represents the netting of derivative receivable and payable balances with the same counterparty under enforceable netting agreements. Approximately $391 billion , $126 billion and $7 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (8) Represents the netting of cash collateral paid and received by counterparty under enforceable credit support agreements. Substantially all cash collateral received and paid is netted against OTC derivative assets and liabilities, respectively. (9) The net receivables/payables include approximately $10 billion of derivative asset and $10 billion of liability fair values not subject to enforceable master netting agreements.
Schedule of gains (losses) on derivatives not designated in a qualifying hedging relationship recognized in Other revenue and gains (losses) on fair value hedges	The following table summarizes the gains (losses) on the Company’s fair value hedges: Gains (losses) on fair value hedges (1) Year ended December 31, In millions of dollars 2016 2015 2014 Gain (loss) on the derivatives in designated and qualifying fair value hedges Interest rate contracts $ (753 ) $ (847 ) $ 1,546 Foreign exchange contracts (1,415 ) 1,315 1,367 Commodity contracts 182 41 (221 ) Total gain (loss) on the derivatives in designated and qualifying fair value hedges $ (1,986 ) $ 509 $ 2,692 Gain (loss) on the hedged item in designated and qualifying fair value hedges Interest rate hedges $ 668 $ 792 $ (1,496 ) Foreign exchange hedges 1,573 (1,258 ) (1,422 ) Commodity hedges (210 ) (35 ) 250 Total gain (loss) on the hedged item in designated and qualifying fair value hedges $ 2,031 $ (501 ) $ (2,668 ) Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges Interest rate hedges $ (84 ) $ (47 ) $ 53 Foreign exchange hedges 4 (23 ) (16 ) Total hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges $ (80 ) $ (70 ) $ 37 Net gain (loss) excluded from assessment of the effectiveness of fair value hedges Interest rate contracts $ (1 ) $ (8 ) $ (3 ) Foreign exchange contracts (2) 154 80 (39 ) Commodity hedges (2) (28 ) 6 29 Total net gain (loss) excluded from assessment of the effectiveness of fair value hedges $ 125 $ 78 $ (13 ) (1) Amounts are included in Other revenue on the Consolidated Statement of Income. The accrued interest income on fair value hedges is recorded in Net interest revenue and is excluded from this table. (2) Amounts relate to the premium associated with forward contracts (differential between spot and contractual forward rates). These amounts are excluded from the assessment of hedge effectiveness and are reflected directly in earnings. The amounts recognized in Other revenue in the Consolidated Statement of Income related to derivatives not designated in a qualifying hedging relationship are shown below. The table below does not include any offsetting gains/losses on the economically hedged items to the extent such amounts are also recorded in Other revenue . Gains (losses) included in Other revenue In millions of dollars 2016 2015 2014 Interest rate contracts $ (81 ) $ 117 $ (227 ) Foreign exchange 12 (39 ) 14 Credit derivatives (1,009 ) 476 (150 ) Total Citigroup $ (1,078 ) $ 554 $ (363 )
Schedule of pretax change in accumulated other comprehensive income (loss) from cash flow hedges	The pretax change in AOCI from cash flow hedges is presented below: Year ended December 31, In millions of dollars 2016 2015 2014 Effective portion of cash flow hedges included in AOCI Interest rate contracts $ (219 ) $ 357 $ 299 Foreign exchange contracts 69 (220 ) (167 ) Credit derivatives — — 2 Total effective portion of cash flow hedges included in AOCI $ (150 ) $ 137 $ 134 Effective portion of cash flow hedges reclassified from AOCI to earnings Interest rate contracts $ (140 ) $ (186 ) $ (260 ) Foreign exchange contracts (93 ) (146 ) (149 ) Total effective portion of cash flow hedges reclassified from AOCI to earnings (1) $ (233 ) $ (332 ) $ (409 ) (1) Included primarily in Other revenue and Net interest revenue on the Consolidated Income Statement.
Schedule of key characteristics of credit derivative portfolio	The following tables summarize the key characteristics of Citi’s credit derivatives portfolio by counterparty and derivative form: Fair values Notionals In millions of dollars at December 31, 2016 Receivable (1) Payable (2) Protection Protection By industry/counterparty Banks $ 11,895 $ 10,930 $ 407,992 $ 414,720 Broker-dealers 3,536 3,952 115,013 119,810 Non-financial 82 99 4,014 2,061 Insurance and other financial institutions 9,308 10,844 375,454 322,829 Total by industry/counterparty $ 24,821 $ 25,825 $ 902,473 $ 859,420 By instrument Credit default swaps and options $ 24,502 $ 24,631 $ 883,719 $ 852,900 Total return swaps and other 319 1,194 18,754 6,520 Total by instrument $ 24,821 $ 25,825 $ 902,473 $ 859,420 By rating Investment grade $ 9,605 $ 9,995 $ 675,138 $ 648,247 Non-investment grade 15,216 15,830 227,335 211,173 Total by rating $ 24,821 $ 25,825 $ 902,473 $ 859,420 By maturity Within 1 year $ 4,113 $ 4,841 $ 293,059 $ 287,262 From 1 to 5 years 17,735 17,986 551,155 523,371 After 5 years 2,973 2,998 58,259 48,787 Total by maturity $ 24,821 $ 25,825 $ 902,473 $ 859,420 (1) The fair value amount receivable is composed of $ 9,077 million under protection purchased and $ 15,744 million under protection sold. (2) The fair value amount payable is composed of $ 17,110 million under protection purchased and $ 8,715 million under protection sold. Fair values Notionals In millions of dollars at December 31, 2015 Receivable (1) Payable (2) Protection Protection By industry/counterparty Banks $ 18,377 $ 16,988 $ 513,335 $ 508,459 Broker-dealers 5,895 6,697 155,195 152,604 Non-financial 128 123 3,969 2,087 Insurance and other financial institutions 11,317 10,923 332,715 287,772 Total by industry/counterparty $ 35,717 $ 34,731 $ 1,005,214 $ 950,922 By instrument Credit default swaps and options $ 34,849 $ 34,158 $ 981,999 $ 940,650 Total return swaps and other 868 573 23,215 10,272 Total by instrument $ 35,717 $ 34,731 $ 1,005,214 $ 950,922 By rating Investment grade $ 12,694 $ 13,142 $ 764,040 $ 720,521 Non-investment grade 23,023 21,589 241,174 230,401 Total by rating $ 35,717 $ 34,731 $ 1,005,214 $ 950,922 By maturity Within 1 year $ 3,871 $ 3,559 $ 265,632 $ 254,225 From 1 to 5 years 27,991 27,488 669,834 639,460 After 5 years 3,855 3,684 69,748 57,237 Total by maturity $ 35,717 $ 34,731 $ 1,005,214 $ 950,922 (1) The fair value amount receivable is composed of $ 18,799 million under protection purchased and $ 16,918 million under protection sold. (2) The fair value amount payable is composed of $ 17,531 million under protection purchased and $ 17,200 million under protection sold.

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of CVA and FVA applied to fair value of derivative instruments	The table below summarizes the CVA and FVA applied to the fair value of derivative instruments at December 31, 2016 and 2015: Credit and funding valuation adjustments contra-liability (contra-asset) In millions of dollars December 31, December 31, Counterparty CVA $ (1,488 ) $ (1,470 ) Asset FVA (536 ) (584 ) Citigroup (own-credit) CVA 459 471 Liability FVA 62 106 Total CVA—derivative instruments (1) $ (1,503 ) $ (1,477 ) (1) FVA is included with CVA for presentation purposes.
Schedule of pretax gains (losses) related to changes in CVA, FVA and DVA	The table below summarizes pretax gains (losses) related to changes in CVA on derivative instruments, net of hedges, FVA on derivatives and debt valuation adjustments (DVA) on Citi’s own fair value option (FVO) liabilities for the years indicated: Credit/funding/debt valuation adjustments gain (loss) In millions of dollars 2016 2015 2014 Counterparty CVA $ 157 $ (115 ) $ (43 ) Asset FVA 47 (66 ) (518 ) Own-credit CVA 17 (28 ) (65 ) Liability FVA (44 ) 97 19 Total CVA—derivative instruments $ 177 $ (112 ) $ (607 ) DVA related to own FVO liabilities (1) $ (538 ) $ 367 $ 217 Total CVA and DVA (2) $ (361 ) $ 255 $ (390 ) (1) Effective January 1, 2016, Citigroup early adopted on a prospective basis only the provisions of ASU No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities , related to the presentation of DVA on fair value option liabilities. Accordingly, beginning in the first quarter 2016, the portion of the change in fair value of these liabilities related to changes in Citigroup’s own credit spreads (DVA) is reflected as a component of AOCI; previously these amounts were recognized in Citigroup’s revenues and net income. DVA amounts in AOCI will be recognized in revenue and net income if realized upon the settlement of the related liability (2) FVA is included with CVA for presentation purposes.
Items measured at fair value on a recurring basis	The following tables present for each of the fair value hierarchy levels the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2016 and December 31, 2015 . The Company may hedge positions that have been classified in the Level 3 category with other financial instruments (hedging instruments) that may be classified as Level 3, but also with financial instruments classified as Level 1 or Level 2 of the fair value hierarchy. The effects of these hedges are presented gross in the following tables: Fair Value Levels In millions of dollars at December 31, 2016 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ — $ 172,394 $ 1,496 $ 173,890 $ (40,686 ) $ 133,204 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 22,718 176 22,894 — 22,894 Residential — 291 399 690 — 690 Commercial — 1,000 206 1,206 — 1,206 Total trading mortgage-backed securities $ — $ 24,009 $ 781 $ 24,790 $ — $ 24,790 U.S. Treasury and federal agency securities $ 17,756 $ 3,423 $ 1 $ 21,180 $ — $ 21,180 State and municipal — 3,780 296 4,076 — 4,076 Foreign government 36,852 12,804 40 49,696 — 49,696 Corporate 424 14,199 324 14,947 — 14,947 Equity securities 45,331 4,985 127 50,443 — 50,443 Asset-backed securities — 892 1,868 2,760 — 2,760 Other trading assets (3) 2 9,464 2,814 12,280 — 12,280 Total trading non-derivative assets $ 100,365 $ 73,556 $ 6,251 $ 180,172 $ — $ 180,172 Trading derivatives Interest rate contracts $ 105 $ 366,995 $ 2,225 $ 369,325 Foreign exchange contracts 53 184,776 833 185,662 Equity contracts 2,306 21,209 595 24,110 Commodity contracts 261 12,999 505 13,765 Credit derivatives — 23,021 1,594 24,615 Total trading derivatives $ 2,725 $ 609,000 $ 5,752 $ 617,477 Cash collateral paid (4) $ 11,188 Netting agreements $ (519,000 ) Netting of cash collateral received (45,912 ) Total trading derivatives $ 2,725 $ 609,000 $ 5,752 $ 628,665 $ (564,912 ) $ 63,753 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 38,304 $ 101 $ 38,405 $ — $ 38,405 Residential — 3,860 50 3,910 — 3,910 Commercial — 358 — 358 — 358 Total investment mortgage-backed securities $ — $ 42,522 $ 151 $ 42,673 $ — $ 42,673 U.S. Treasury and federal agency securities $ 112,916 $ 10,753 $ 2 $ 123,671 $ — $ 123,671 State and municipal — 8,909 1,211 10,120 — 10,120 Foreign government 54,028 43,934 186 98,148 — 98,148 Corporate 3,215 13,598 311 17,124 — 17,124 Equity securities 336 46 9 391 — 391 Asset-backed securities — 6,134 660 6,794 — 6,794 Other debt securities — 503 — 503 — 503 Non-marketable equity securities (5) — 35 1,331 1,366 — 1,366 Total investments $ 170,495 $ 126,434 $ 3,861 $ 300,790 $ — $ 300,790 In millions of dollars at December 31, 2016 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Loans $ — $ 2,918 $ 568 $ 3,486 $ — $ 3,486 Mortgage servicing rights — — 1,564 1,564 — 1,564 Non-trading derivatives and other financial assets measured on a recurring basis, gross $ 9,300 $ 7,732 $ 34 $ 17,066 Cash collateral paid (6) 8 Netting of cash collateral received $ (1,345 ) Non-trading derivatives and other financial assets measured on a recurring basis $ 9,300 $ 7,732 $ 34 $ 17,074 $ (1,345 ) $ 15,729 Total assets $ 282,885 $ 992,034 $ 19,526 $ 1,305,641 $ (606,943 ) $ 698,698 Total as a percentage of gross assets (7) 21.9 % 76.6 % 1.5 % Liabilities Interest-bearing deposits $ — $ 919 $ 293 $ 1,212 $ — $ 1,212 Federal funds purchased and securities loaned or sold under agreements to repurchase — 73,500 849 74,349 (40,686 ) 33,663 Trading account liabilities Securities sold, not yet purchased $ 73,782 $ 5,831 $ 1,177 $ 80,790 $ — $ 80,790 Other trading liabilities — 1,827 1 1,828 — 1,828 Total trading liabilities $ 73,782 $ 7,658 $ 1,178 $ 82,618 $ — $ 82,618 Trading derivatives Interest rate contracts $ 107 $ 351,766 $ 2,888 $ 354,761 Foreign exchange contracts 13 187,328 420 187,761 Equity contracts 2,245 22,119 2,152 26,516 Commodity contracts 196 12,386 2,450 15,032 Credit derivatives — 22,842 2,595 25,437 Total trading derivatives $ 2,561 $ 596,441 $ 10,505 $ 609,507 Cash collateral received (8) $ 15,731 Netting agreements $ (519,000 ) Netting of cash collateral paid (49,811 ) Total trading derivatives $ 2,561 $ 596,441 $ 10,505 $ 625,238 $ (568,811 ) $ 56,427 Short-term borrowings $ — $ 2,658 $ 42 $ 2,700 $ — $ 2,700 Long-term debt — 16,510 9,744 26,254 — 26,254 Non-trading derivatives and other financial liabilities measured on a recurring basis, gross $ 9,300 $ 1,540 $ 8 $ 10,848 Cash collateral received (9) 1 Netting of cash collateral paid $ (53 ) Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 9,300 $ 1,540 $ 8 $ 10,849 $ (53 ) $ 10,796 Total liabilities $ 85,643 $ 699,226 $ 22,619 $ 823,220 $ (609,550 ) $ 213,670 Total as a percentage of gross liabilities (7) 10.6 % 86.6 % 2.8 % (1) In 2016, the Company transferred assets of approximately $2.6 billion from Level 1 to Level 2, respectively, primarily related to foreign government securities and equity securities not traded in active markets. In 2016, the Company transferred assets of approximately $4.0 billion from Level 2 to Level 1, respectively, primarily related to foreign government bonds and equity securities traded with sufficient frequency to constitute a liquid market. In 2016, the Company transferred liabilities of approximately $0.4 billion from Level 2 to Level 1. In 2016, the Company transferred liabilities of approximately $0.3 billion from Level 1 to Level 2. (2) Represents netting of (i) the amounts due under securities purchased under agreements to resell and the amounts owed under securities sold under agreements to repurchase; and (ii) derivative exposures covered by a qualifying master netting agreement and cash collateral offsetting. (3) Includes positions related to investments in unallocated precious metals, as discussed in Note 25 to the Consolidated Financial Statements. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (4) Reflects the net amount of $60,999 million of gross cash collateral paid, of which $49,811 million was used to offset trading derivative liabilities. (5) Amounts exclude $0.4 billion investments measured at Net Asset Value (NAV) in accordance with ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (6) Reflects the net amount of $61 million of gross cash collateral paid, of which $ 53 million was used to offset non-trading derivative liabilities. (7) Because the amount of the cash collateral paid/received has not been allocated to the Level 1, 2 and 3 subtotals, these percentages are calculated based on total assets and liabilities measured at fair value on a recurring basis, excluding the cash collateral paid/received on derivatives. (8) Reflects the net amount of $61,643 million of gross cash collateral received, of which $45,912 million was used to offset trading derivative assets. (9) Reflects the net amount of $1,346 million of gross cash collateral received, of which $1,345 million was used to offset non-trading derivatives. Fair Value Levels In millions of dollars at December 31, 2015 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ — $ 177,538 $ 1,337 $ 178,875 $ (40,911 ) $ 137,964 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 24,023 744 24,767 — 24,767 Residential — 1,059 1,326 2,385 — 2,385 Commercial — 2,338 517 2,855 — 2,855 Total trading mortgage-backed securities $ — $ 27,420 $ 2,587 $ 30,007 $ — $ 30,007 U.S. Treasury and federal agency securities $ 14,208 $ 3,587 $ 1 $ 17,796 $ — $ 17,796 State and municipal — 2,345 351 2,696 — 2,696 Foreign government 35,715 20,555 197 56,467 — 56,467 Corporate 302 13,901 376 14,579 — 14,579 Equity securities 41,688 2,382 3,684 47,754 — 47,754 Asset-backed securities — 1,217 2,739 3,956 — 3,956 Other trading assets (9) — 9,293 2,483 11,776 — 11,776 Total trading non-derivative assets $ 91,913 $ 80,700 $ 12,418 $ 185,031 $ — $ 185,031 Trading derivatives Interest rate contracts $ 9 $ 412,802 $ 2,083 $ 414,894 Foreign exchange contracts 5 128,189 1,123 129,317 Equity contracts 2,422 17,866 1,597 21,885 Commodity contracts 204 16,706 1,100 18,010 Credit derivatives — 31,082 3,793 34,875 Total trading derivatives $ 2,640 $ 606,645 $ 9,696 $ 618,981 Cash collateral paid (3) $ 4,911 Netting agreements $ (524,481 ) Netting of cash collateral received (43,227 ) Total trading derivatives $ 2,640 $ 606,645 $ 9,696 $ 623,892 $ (567,708 ) $ 56,184 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 39,575 $ 139 $ 39,714 $ — $ 39,714 Residential — 5,982 4 5,986 — 5,986 Commercial — 569 2 571 — 571 Total investment mortgage-backed securities $ — $ 46,126 $ 145 $ 46,271 $ — $ 46,271 U.S. Treasury and federal agency securities $ 111,536 $ 11,375 $ 4 $ 122,915 $ — $ 122,915 State and municipal — 9,267 2,192 11,459 — 11,459 Foreign government 42,073 46,341 260 88,674 — 88,674 Corporate 3,605 15,122 603 19,330 — 19,330 Equity securities 430 71 124 625 — 625 Asset-backed securities — 8,578 596 9,174 — 9,174 Other debt securities — 688 — 688 — 688 Non-marketable equity securities (4) — 58 1,135 1,193 — 1,193 Total investments $ 157,644 $ 137,626 $ 5,059 $ 300,329 $ — $ 300,329 In millions of dollars at December 31, 2015 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Loans $ — $ 2,839 $ 2,166 $ 5,005 $ — $ 5,005 Mortgage servicing rights — — 1,781 1,781 — 1,781 Non-trading derivatives and other financial assets measured on a recurring basis, gross $ 8,741 $ 7,882 $ 180 $ 16,803 Cash collateral paid (5) 8 Netting of cash collateral received $ (1,949 ) Non-trading derivatives and other financial assets measured on a recurring basis $ 8,741 $ 7,882 $ 180 $ 16,811 $ (1,949 ) $ 14,862 Total assets $ 260,938 $ 1,013,230 $ 32,637 $ 1,311,724 $ (610,568 ) $ 701,156 Total as a percentage of gross assets (6) 20.0 % 77.5 % 2.5 % Liabilities Interest-bearing deposits $ — $ 1,156 $ 434 $ 1,590 $ — $ 1,590 Federal funds purchased and securities loaned or sold under agreements to repurchase — 76,507 1,247 77,754 (40,911 ) 36,843 Trading account liabilities Securities sold, not yet purchased 48,452 9,176 199 57,827 — 57,827 Other trading liabilities — 2,093 — 2,093 — 2,093 Total trading liabilities $ 48,452 $ 11,269 $ 199 $ 59,920 $ — $ 59,920 Trading account derivatives Interest rate contracts $ 5 $ 393,321 $ 2,578 $ 395,904 Foreign exchange contracts 6 133,404 503 133,913 Equity contracts 2,244 21,875 2,397 26,516 Commodity contracts 263 17,329 2,961 20,553 Credit derivatives — 30,682 3,486 34,168 Total trading derivatives $ 2,518 $ 596,611 $ 11,925 $ 611,054 Cash collateral received (7) $ 13,628 Netting agreements $ (524,481 ) Netting of cash collateral paid (42,609 ) Total trading derivatives $ 2,518 $ 596,611 $ 11,925 $ 624,682 $ (567,090 ) $ 57,592 Short-term borrowings $ — $ 1,198 $ 9 $ 1,207 $ — $ 1,207 Long-term debt — 17,750 7,543 25,293 — 25,293 Non-trading derivatives and other financial liabilities measured on a recurring basis, gross $ 8,741 $ 1,626 $ 14 $ 10,381 Cash collateral received (8) 37 Netting of cash collateral paid $ (53 ) Non-trading derivatives and other financial liabilities measured on a recurring basis $ 8,741 $ 1,626 $ 14 $ 10,418 $ (53 ) $ 10,365 Total liabilities $ 59,711 $ 706,117 $ 21,371 $ 800,864 $ (608,054 ) $ 192,810 Total as a percentage of gross liabilities (6) 7.6 % 89.7 % 2.7 % (1) In 2015, the Company transferred assets of approximately $3.3 billion from Level 1 to Level 2, respectively, primarily related to foreign government securities and equity securities not traded in active markets. In 2015, the Company transferred assets of approximately $4.4 billion from Level 2 to Level 1, respectively, primarily related to foreign government bonds and equity securities traded with sufficient frequency to constitute a liquid market. In 2015, the Company transferred liabilities of approximately $0.6 billion from Level 2 to Level 1. In 2015, the Company transferred liabilities of approximately $0.4 billion from Level 1 to Level 2. (2) Represents netting of (i) the amounts due under securities purchased under agreements to resell and the amounts owed under securities sold under agreements to repurchase; and (ii) derivative exposures covered by a qualifying master netting agreement and cash collateral offsetting. (3) Reflects the net amount of $47,520 million of gross cash collateral paid, of which $42,609 million was used to offset trading derivative liabilities. (4) Amounts exclude $0.9 billion investments measured at Net Asset Value (NAV) in accordance with ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (5) Reflects the net amount of $61 million of gross cash collateral paid, of which $53 million was used to offset non-trading derivative liabilities. (6) Because the amount of the cash collateral paid/received has not been allocated to the Level 1, 2 and 3 subtotals, these percentages are calculated based on total assets and liabilities measured at fair value on a recurring basis, excluding the cash collateral paid/received on derivatives. (7) Reflects the net amount of $56,855 million of gross cash collateral received, of which $43,227 million was used to offset trading derivative assets. (8) Reflects the net amount of $1,986 million of gross cash collateral received, of which $1,949 million was used to offset non-trading derivative assets. (9) Includes positions related to investments in unallocated precious metals, as discussed in Note 25 to the Consolidated Financial Statements. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products.
Changes in level 3 fair value category	The hedged items and related hedges are presented gross in the following tables: Level 3 Fair Value Rollforward Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Dec. 31, 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,337 $ (20 ) $ — $ — $ (28 ) $ 758 $ — $ — $ (551 ) $ 1,496 $ (16 ) Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 744 6 — 510 (1,087 ) 941 — (961 ) 23 176 (7 ) Residential 1,326 104 — 189 (162 ) 324 — (1,376 ) (6 ) 399 26 Commercial 517 (1 ) — 193 (234 ) 759 — (1,028 ) — 206 (27 ) Total trading mortgage-backed securities $ 2,587 $ 109 $ — $ 892 $ (1,483 ) $ 2,024 $ — $ (3,365 ) $ 17 $ 781 $ (8 ) U.S. Treasury and federal agency securities $ 1 $ — $ — $ 2 $ — $ — $ — $ (2 ) $ — $ 1 $ — State and municipal 351 23 — 195 (256 ) 322 — (339 ) — 296 (88 ) Foreign government 197 (9 ) — 21 (49 ) 115 — (235 ) — 40 (16 ) Corporate 376 330 — 171 (132 ) 867 — (1,295 ) 7 324 69 Equity securities 3,684 (527 ) — 279 (4,057 ) 955 (11 ) (196 ) — 127 (457 ) Asset-backed securities 2,739 53 — 205 (360 ) 2,199 — (2,965 ) (3 ) 1,868 (46 ) Other trading assets 2,483 (58 ) — 2,070 (2,708 ) 2,894 19 (1,838 ) (48 ) 2,814 (101 ) Total trading non-derivative assets $ 12,418 $ (79 ) $ — $ 3,835 $ (9,045 ) $ 9,376 $ 8 $ (10,235 ) $ (27 ) $ 6,251 $ (647 ) Trading derivatives, net (4) Interest rate contracts $ (495 ) $ (146 ) $ — $ 301 $ (239 ) $ 163 $ (18 ) $ (142 ) $ (87 ) $ (663 ) $ 26 Foreign exchange contracts 620 (276 ) — 75 (106 ) 200 — (181 ) 81 413 23 Equity contracts (800 ) (89 ) — 63 (772 ) 92 38 (128 ) 39 (1,557 ) (33 ) Commodity contracts (1,861 ) (352 ) — (425 ) (39 ) 357 — (347 ) 722 (1,945 ) (164 ) Credit derivatives 307 (1,970 ) — 8 (29 ) 37 — (34 ) 680 (1,001 ) (1,854 ) Total trading derivatives, net (4) $ (2,229 ) $ (2,833 ) $ — $ 22 $ (1,185 ) $ 849 $ 20 $ (832 ) $ 1,435 $ (4,753 ) $ (2,002 ) Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Dec. 31, 2016 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 139 $ — $ (26 ) $ 25 $ (72 ) $ 45 $ — $ (9 ) $ (1 ) $ 101 $ 54 Residential 4 — 3 49 — 26 — (32 ) — 50 2 Commercial 2 — (1 ) 6 (7 ) — — — — — — Total investment mortgage-backed securities $ 145 $ — $ (24 ) $ 80 $ (79 ) $ 71 $ — $ (41 ) $ (1 ) $ 151 $ 56 U.S. Treasury and federal agency securities $ 4 $ — $ — $ — $ — $ — $ — $ (2 ) $ — $ 2 $ — State and municipal 2,192 — 39 467 (1,598 ) 351 — (240 ) — 1,211 23 Foreign government 260 — 10 38 (39 ) 259 — (339 ) (3 ) 186 (104 ) Corporate 603 — 77 11 (240 ) 693 — (468 ) (365 ) 311 — Equity securities 124 — 10 5 (5 ) 1 — (131 ) 5 9 — Asset-backed securities 596 — (92 ) 7 (61 ) 435 — (306 ) 81 660 (102 ) Other debt securities — — — 10 — 6 — (16 ) — — — Non-marketable equity securities 1,135 — 79 336 (32 ) 26 — (14 ) (199 ) 1,331 18 Total investments $ 5,059 $ — $ 99 $ 954 $ (2,054 ) $ 1,842 $ — $ (1,557 ) $ (482 ) $ 3,861 $ (109 ) Loans $ 2,166 $ — $ (61 ) $ 89 $ (1,074 ) $ 708 $ 219 $ (813 ) $ (666 ) $ 568 $ 26 Mortgage servicing rights 1,781 — (36 ) — — — 152 (20 ) (313 ) 1,564 (21 ) Other financial assets measured on a recurring basis 180 — 80 55 (47 ) 1 236 (133 ) (338 ) 34 39 Liabilities Interest-bearing deposits $ 434 $ — $ 43 $ 322 $ (309 ) $ — $ 5 $ — $ (116 ) $ 293 $ 46 Federal funds purchased and securities loaned or sold under agreements to repurchase 1,247 (6 ) — — (150 ) — — 27 (281 ) 849 (12 ) Trading account liabilities Securities sold, not yet purchased 199 17 — 1,185 (109 ) (70 ) (41 ) 367 (337 ) 1,177 (43 ) Other trading liabilities — — — 1 — — — — — 1 — Short-term borrowings 9 (16 ) — 19 (37 ) — 87 — (52 ) 42 — Long-term debt 7,543 (282 ) — 3,792 (4,350 ) — 4,845 (3 ) (2,365 ) 9,744 (419 ) Other financial liabilities measured on a recurring basis 14 — (11 ) 2 (12 ) (8 ) 12 — (11 ) 8 (13 ) (1) Changes in fair value for available-for-sale investments are recorded in AOCI, unless related to other-than-temporary impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments on the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue on the Consolidated Statement of Income. (3) Represents the amount of total gains or losses for the period, included in earnings (and AOCI for changes in fair value of available-for-sale investments), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at December 31, 2016 . (4) Total Level 3 trading derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2014 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Dec. 31, 2015 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 3,398 $ (147 ) $ — $ 279 $ (2,856 ) $ 784 $ — $ — $ (121 ) $ 1,337 $ (5 ) Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 1,085 24 — 872 (1,277 ) 796 — (756 ) — 744 (4 ) Residential 2,680 254 — 370 (480 ) 1,574 — (3,072 ) — 1,326 (101 ) Commercial 440 18 — 252 (157 ) 697 — (733 ) — 517 (7 ) Total trading mortgage-backed securities $ 4,205 $ 296 $ — $ 1,494 $ (1,914 ) $ 3,067 $ — $ (4,561 ) $ — $ 2,587 $ (112 ) U.S. Treasury and federal agency securities $ — $ — $ — $ 2 $ (1 ) $ 1 $ — $ (1 ) $ — $ 1 $ — State and municipal 241 — — 67 (35 ) 183 — (105 ) — 351 (7 ) Foreign government 206 (10 ) — 53 (100 ) 271 — (169 ) (54 ) 197 6 Corporate 820 111 — 186 (288 ) 802 — (1,244 ) (11 ) 376 (29 ) Equity securities 2,219 547 — 344 (371 ) 1,377 — (432 ) — 3,684 464 Asset-backed securities 3,294 141 — 663 (282 ) 4,426 — (5,503 ) — 2,739 (174 ) Other trading assets 4,372 180 — 968 (3,290 ) 2,504 51 (2,110 ) (192 ) 2,483 (45 ) Total trading non-derivative assets $ 15,357 $ 1,265 $ — $ 3,777 $ (6,281 ) $ 12,631 $ 51 $ (14,125 ) $ (257 ) $ 12,418 $ 103 Trading derivatives, net (4) Interest rate contracts $ (211 ) $ (492 ) $ — $ (124 ) $ 15 $ 24 $ — $ 141 $ 152 $ (495 ) $ 553 Foreign exchange contracts 778 (245 ) — (11 ) 27 393 — (381 ) 59 620 (12 ) Equity contracts (863 ) 148 — (126 ) 66 496 — (334 ) (187 ) (800 ) 41 Commodity contracts (1,622 ) (753 ) — 214 (28 ) — — — 328 (1,861 ) (257 ) Credit derivatives (743 ) 555 — 9 61 1 — (3 ) 427 307 442 Total trading derivatives, net (4) $ (2,661 ) $ (787 ) $ — $ (38 ) $ 141 $ 914 $ — $ (577 ) $ 779 $ (2,229 ) $ 767 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 38 $ — $ 29 $ 171 $ (118 ) $ 62 $ — $ (43 ) $ — $ 139 $ (2 ) Residential 8 — (1 ) 4 — 11 — (18 ) — 4 — Commercial 1 — — 4 (3 ) — — — — 2 — Total investment mortgage-backed securities $ 47 $ — $ 28 $ 179 $ (121 ) $ 73 $ — $ (61 ) $ — $ 145 $ (2 ) U.S. Treasury and federal agency securities $ 6 $ — $ — $ — $ — $ 6 $ — $ (8 ) $ — $ 4 $ — State and municipal 2,180 — (23 ) 834 (721 ) 842 — (671 ) (249 ) 2,192 9 Foreign government 678 — 45 (5 ) (270 ) 601 — (519 ) (270 ) 260 (1 ) Corporate 672 — (7 ) 15 (52 ) 144 — (134 ) (35 ) 603 (4 ) Equity securities 681 — (22 ) 12 (14 ) 7 — (540 ) — 124 (120 ) Asset-backed securities 549 — (17 ) 45 (58 ) 202 — (125 ) — 596 14 Other debt securities — — — — — 10 — (10 ) — — — Non-marketable equity securities 1,460 — (50 ) 76 6 5 — (58 ) (304 ) 1,135 26 Total investments $ 6,273 $ — $ (46 ) $ 1,156 $ (1,230 ) $ 1,890 $ — $ (2,126 ) $ (858 ) $ 5,059 $ (78 ) Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2014 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Dec. 31, 2015 Loans $ 3,108 $ — $ (303 ) $ 689 $ (805 ) $ 1,190 $ 461 $ (807 ) $ (1,367 ) $ 2,166 $ 24 Mortgage servicing rights 1,845 — 110 — — — 214 (38 ) (350 ) 1,781 (390 ) Other financial assets measured on a recurring basis 78 — 100 201 (66 ) 6 208 (85 ) (262 ) 180 582 Liabilities Interest-bearing deposits $ 486 $ — $ 10 $ 1 $ (1 ) $ — $ 36 $ — $ (78 ) $ 434 $ (154 ) Federal funds purchased and securities loaned or sold under agreements to repurchase 1,043 (23 ) — — — — — 302 (121 ) 1,247 134 Trading account liabilities Securities sold, not yet purchased 424 88 — 311 (231 ) — — 385 (602 ) 199 (25 ) Other trading liabilities — — — — — — — — — — — Short-term borrowings 344 11 — 23 (30 ) — 1 — (318 ) 9 (4 ) Long-term debt 7,290 539 — 2,903 (3,958 ) — 3,407 — (1,560 ) 7,543 (347 ) Other financial liabilities measured on a recurring basis 7 — (11 ) 10 (4 ) (5 ) 5 2 (12 ) 14 (4 ) (1) Changes in fair value of available-for-sale investments are recorded in AOCI, unless related to other-than-temporary impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments on the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue on the Consolidated Statement of Income. (3) Represents the amount of total gains or losses for the period, included in earnings (and AOCI for changes in fair value of available-for-sale investments), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at December 31, 2015 . (4) Total Level 3 derivative assets and liabilities have been netted in these tables for presentation purposes only.
Significant valuation techniques and most significant unobservable inputs used in Level 3 fair value measurements	The following tables present the valuation techniques covering the majority of Level 3 inventory and the most significant unobservable inputs used in Level 3 fair value measurements. Differences between this table and amounts presented in the Level 3 Fair Value Rollforward table represent individually immaterial items that have been measured using a variety of valuation techniques other than those listed. Valuation Techniques and Inputs for Level 3 Fair Value Measurements As of December 31, 2016 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,496 Model-based IR log-normal volatility 12.86 % 75.50 % 61.73 % Interest rate (0.51 )% 5.76 % 2.80 % Mortgage-backed securities $ 509 Price-based Price $ 5.50 $ 113.48 $ 61.74 368 Yield analysis Yield 1.90 % 14.54 % 4.34 % State and municipal, foreign government, corporate and other debt securities $ 3,308 Price-based Price $ 15.00 $ 103.60 $ 89.93 1,513 Cash flow Credit spread 35 bps 600 bps 230 bps Equity securities (5) $ 69 Model-based Price $ 0.48 $ 104.00 $ 22.19 58 Price-based Asset-backed securities $ 2,454 Price-based Price $ 4.00 $ 100.00 $ 71.51 Non-marketable equity $ 726 Price-based Discount to price — % 90.00 % 13.36 % 565 Comparables analysis EBITDA multiples 6.80 x 10.10 x 8.62 x Price-to-book ratio 0.32 % 1.03 % 0.87 % Price $ — $ 113.23 $ 54.40 Derivatives—gross (6) Interest rate contracts (gross) $ 4,897 Model-based IR log-normal volatility 1.00 % 93.97 % 62.72 % Mean reversion 1.00 % 20.00 % 10.50 % Foreign exchange contracts (gross) $ 1,110 Model-based Foreign exchange (FX) volatility 1.39 % 26.85 % 15.18 % 134 Cash flow Interest rate (0.85 )% (0.49 )% (0.84 )% Credit spread 4 bps 657 bps 266 bps IR-IR correlation 40.00 % 50.00 % 41.27 % IR-FX correlation 16.41 % 60.00 % 49.52 % Equity contracts (gross) (7) $ 2,701 Model-based Equity volatility 3.00 % 97.78 % 29.52 % Forward Price 69.05 % 144.61 % 94.28 % Equity-FX correlation (60.70 )% 28.20 % (26.28 )% Equity-IR correlation (35.00 )% 41.00 % (15.65 )% Yield Volatility 3.55 % 14.77 % 9.29 % Equity-equity correlation (87.70 )% 96.50 % 67.45 % Commodity contracts (gross) $ 2,955 Model-based Forward price 35.74 % 235.35 % 119.99 % Commodity volatility 2.00 % 32.19 % 17.07 % Commodity correlation (41.61 )% 90.42 % 52.85 % As of December 31, 2016 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Credit derivatives (gross) $ 2,786 Model-based Recovery rate 20.00 % 75.00 % 39.75 % 1,403 Price-based Credit correlation 5.00 % 90.00 % 34.27 % Upfront Points 6.00 % 99.90 % 72.89 % Price $ 1.00 $ 167.00 $ 77.35 Credit spread 3 bps 1,515 bps 256 bps Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross) (6) $ 42 Model-based Recovery rate 40.00 % 40.00 % 40.00 % Redemption rate 3.92 % 99.58 % 74.69 % Upfront Points 16.00 % 20.50 % 18.78 % Loans $ 258 Price-based Price $31.55 $105.74 $56.46 221 Yield Analysis Yield 2.75 % 20.00 % 11.09 % 79 Model-based Mortgage servicing rights $ 1,473 Cash flow Yield 4.20 % 20.56 % 9.32 % WAL 3.53 years 7.24 years 5.83 years Liabilities Interest-bearing deposits $ 293 Model-based Mean Reversion 1.00 % 20.00 % 10.50 % Forward price 98.79 % 104.07 % 100.19 % Federal funds purchased and securities loaned or sold under agreements to repurchase $ 849 Model-based Interest rate 0.62 % 2.19 % 1.99 % Trading account liabilities Securities sold, not yet purchased $ 1,056 Model-based IR Normal Volatility 12.86 % 75.50 % 61.73 % Short-term borrowings and long-term debt $ 9,774 Model-based Mean reversion 1.00 % 20.00 % 10.50 % Commodity Correlation (41.61 )% 90.42 % 52.85 % Commodity Volatility 2.00 % 32.19 % 17.07 % Forward price 69.05 % 235.35 % 103.28 % As of December 31, 2015 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,337 Model-based IR log-normal volatility 29.02 % 137.02 % 37.90 % Interest rate — % 2.03 % 0.27 % Mortgage-backed securities $ 1,287 Price-based Price $ 3.45 $ 109.21 $ 78.25 1,377 Yield analysis Yield 0.50 % 14.07 % 4.83 % State and municipal, foreign government, corporate and other debt securities $ 3,761 Price-based Price $ — $ 217.00 $ 79.41 1,719 Cash flow Credit spread 20 bps 600 bps 251 bps Equity securities (5) $ 3,499 Model-based WAL 1.5 years 1.5 years 1.5 years Redemption rate 41.21 % 41.21 % 41.21 % Asset-backed securities $ 3,075 Price-based Price $ 5.55 $ 100.21 $ 71.57 Non-marketable equity $ 633 Comparables analysis EBITDA multiples 6.80 x 10.80 x 9.05 x 473 Price-based Discount to price — % 90.00 % 10.89 % Price-to-book ratio 0.19x 1.09x 0.60x Price $ — $ 132.78 $ 46.66 Derivatives—gross (6) Interest rate contracts (gross) $ 4,553 Model-based IR log-normal volatility 17.41 % 137.02 % 37.60 % Mean reversion (5.52 )% 20.00 % 0.71 % As of December 31, 2015 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Foreign exchange contracts (gross) $ 1,326 Model-based Foreign exchange (FX) volatility 0.38 % 25.73 % 11.63 % 275 Cash flow Interest rate 7.50 % 7.50 % 7.50 % Forward price 1.48 % 138.09 % 56.80 % Credit spread 3 bps 515 bps 235 bps IR-IR correlation (51.00 )% 77.94 % 32.91 % IR-FX correlation (20.30 )% 60.00 % 48.85 % Equity contracts (gross) (7) $ 3,976 Model-based Equity volatility 11.87 % 49.57 % 27.33 % Equity-FX correlation (88.17 )% 65.00 % (21.09 )% Equity forward 82.72 % 100.53 % 95.20 % Equity-equity correlation (80.54 )% 100.00 % 49.54 % Commodity contracts (gross) $ 4,061 Model-based Forward price 35.09 % 299.32 % 112.98 % Commodity volatility 5.00 % 83.00 % 24.00 % Commodity correlation (57.00 )% 91.00 % 30.00 % Credit derivatives (gross) $ 5,849 Model-based Recovery rate 1.00 % 75.00 % 32.49 % 1,424 Price-based Credit correlation 5.00 % 90.00 % 43.48 % Price $ 0.33 $ 101.00 $ 61.52 Credit spread 1 bps 967 bps 133 bps Upfront points 7.00 % 99.92 % 66.75 % Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross) (6) $ 194 Model-based Recovery rate 7.00 % 40.00 % 10.72 % Redemption rate 27.00 % 99.50 % 74.80 % Interest rate 5.26 % 5.28 % 5.27 % Loans $ 750 Price-based Yield 1.50 % 4.50 % 2.52 % 892 Model-based Price $ — $ 106.98 $ 40.69 524 Cash flow Credit spread 29 bps 500 bps 105 bps Mortgage servicing rights $ 1,690 Cash flow Yield — % 23.32 % 6.83 % WAL 3.38 years 7.48 years 5.50 years Liabilities Interest-bearing deposits $ 434 Model-based Equity-IR correlation 23.00 % 39.00 % 34.51 % Forward price 35.09 % 299.32 % 112.72 % Commodity correlation (57.00 )% 91.00 % 30.00 % Commodity volatility 5.00 % 83.00 % 24.00 % Federal funds purchased and securities loaned or sold under agreements to repurchase $ 1,245 Model-based Interest rate 1.27 % 2.02 % 1.92 % Trading account liabilities Securities sold, not yet purchased $ 152 Price-based Price $ — $ 217.00 $ 87.78 Short-term borrowings and long-term debt $ 7,004 Model-based Mean reversion (5.52 )% 20.00 % 7.80 % Equity volatility 9.55 % 42.56 % 22.26 % Equity forward 82.72 % 100.80 % 94.48 % Equity-equity correlation (80.54 )% 100.00 % 49.16 % Forward price 35.09 % 299.32 % 106.32 % Equity-FX correlation (88.20 )% 56.85 % (31.76 )% (1) The fair value amounts presented in these tables represent the primary valuation technique or techniques for each class of assets or liabilities. (2) Some inputs are shown as zero due to rounding. (3) When the low and high inputs are the same, there is either a constant input applied to all positions, or the methodology involving the input applies to only one large position. (4) Weighted averages are calculated based on the fair values of the instruments. (5) For equity securities, the price and fund NAV inputs are expressed on an absolute basis, not as a percentage of the notional amount. (6) Both trading and nontrading account derivatives—assets and liabilities—are presented on a gross absolute value basis. (7) Includes hybrid products.
Items measured at fair value of a nonrecurring basis	The following table presents the carrying amounts of all assets that were still held for which a nonrecurring fair value measurement was recorded: In millions of dollars Fair value Level 2 Level 3 December 31, 2016 Loans held-for-sale $ 5,802 $ 3,389 $ 2,413 Other real estate owned 75 15 60 Loans (1) 1,376 586 790 Total assets at fair value on a nonrecurring basis $ 7,253 $ 3,990 $ 3,263 In millions of dollars Fair value Level 2 Level 3 December 31, 2015 Loans held-for-sale $ 10,326 $ 6,752 $ 3,574 Other real estate owned 107 15 92 Loans (1) 1,173 836 337 Total assets at fair value on a nonrecurring basis $ 11,606 $ 7,603 $ 4,003 (1) Represents impaired loans held for investment whose carrying amount is based on the fair value of the underlying collateral, primarily real estate secured loans.
Valuation techniques and inputs for Level 3 nonrecurring fair value measurements	The following tables present the valuation techniques covering the majority of Level 3 nonrecurring fair value measurements and the most significant unobservable inputs used in those measurements: As of December 31, 2016 Fair value (1) (in millions) Methodology Input Low (2) High Weighted average (3) Loans held-for-sale $ 2,413 Price-based Price $ — $ 100.00 $ 93.08 Other real estate owned $ 59 Price-based Discount to price (4) 0.34 % 13.00 % 3.10 % Price $ 64.65 $ 74.39 $ 66.21 Loans (5) $ 431 Cashflow Price $ 3.25 $ 105.00 $ 59.61 197 Recovery Analysis Forward Price $ 2.90 $ 210.00 $ 156.78 135 Price-based Discount to price (4) 0.25 % 13.00 % 8.34 % Appraised Value $ 25.80 $ 26,400,000 $ 6,462,735 As of December 31, 2015 Fair value (1) (in millions) Methodology Input Low (2) High Weighted average (3) Loans held-for-sale $ 3,486 Price-based Price $ — $ 100.00 $ 81.05 Other real estate owned 90 Price-based Discount to price (4) 0.34 % 13.00 % 2.86 % 2 Appraised value $ — $ 8,518,230 $ 3,813,045 Loans (5) $ 157 Recovery analysis Recovery rate 11.79 % 60.00 % 23.49 % 87 Price-based Discount to price (4) 13.00 % 34.00 % 7.99 % (1) The fair value amounts presented in this table represent the primary valuation technique or techniques for each class of assets or liabilities. (2) Some inputs are shown as zero due to rounding. (3) Weighted averages are calculated based on the fair values of the instruments. (4) Represents loans held for investment whose carrying amounts are based on the fair value of the underlying collateral. (5) Includes estimated costs to sell.
Changes in total nonrecurring fair value measurements	The following table presents total nonrecurring fair value measurements for the period, included in earnings, attributable to the change in fair value relating to assets that were still held: Year ended December 31, In millions of dollars 2016 Loans held-for-sale $ (2 ) Other real estate owned (5 ) Loans (1) (105 ) Total nonrecurring fair value gains (losses) $ (112 ) Year ended December 31, In millions of dollars 2015 Loans held-for-sale $ (79 ) Other real estate owned (17 ) Loans (1) (142 ) Total nonrecurring fair value gains (losses) $ (238 ) (1) Represents loans held for investment whose carrying amount is based on the fair value of the underlying collateral, primarily real estate loans.
Estimated Fair Value of Financial Instruments	The following table presents the carrying value and fair value of Citigroup’s financial instruments that are not carried at fair value. The table therefore excludes items measured at fair value on a recurring basis presented in the tables above. The disclosure also excludes leases, affiliate investments, pension and benefit obligations, certain insurance contracts and tax-related items. Also, as required, the disclosure excludes the effect of taxes, any premium or discount that could result from offering for sale at one time the entire holdings of a particular instrument, excess fair value associated with deposits with no fixed maturity, and other expenses that would be incurred in a market transaction. In addition, the table excludes the values of non-financial assets and liabilities, as well as a wide range of franchise, relationship and intangible values, which are integral to a full assessment of Citigroup’s financial position and the value of its net assets. The fair value represents management’s best estimates based on a range of methodologies and assumptions. The carrying value of short-term financial instruments not accounted for at fair value, as well as receivables and payables arising in the ordinary course of business, approximates fair value because of the relatively short period of time between their origination and expected realization. Quoted market prices are used when available for investments and for liabilities, such as long-term debt not carried at fair value. For loans not accounted for at fair value, cash flows are discounted at quoted secondary market rates or estimated market rates if available. Otherwise, sales of comparable loan portfolios or current market origination rates for loans with similar terms and risk characteristics are used. Expected credit losses are either embedded in the estimated future cash flows or incorporated as an adjustment to the discount rate used. The value of collateral is also considered. For liabilities such as long-term debt not accounted for at fair value and without quoted market prices, market borrowing rates of interest are used to discount contractual cash flows. December 31, 2016 Estimated fair value Carrying value Estimated fair value In billions of dollars Level 1 Level 2 Level 3 Assets Investments $ 52.1 $ 52.0 $ 0.8 $ 48.6 $ 2.6 Federal funds sold and securities borrowed or purchased under agreements to resell 103.6 103.6 — 98.5 5.1 Loans (1)(2) 607.0 604.5 — 7.0 597.5 Other financial assets (2)(3) 215.2 215.9 8.2 153.6 54.1 Liabilities Deposits $ 928.2 $ 927.6 $ — $ 789.7 $ 137.9 Federal funds purchased and securities loaned or sold under agreements to repurchase 108.2 108.2 — 107.8 0.4 Long-term debt (4) 179.9 185.5 — 156.5 29.0 Other financial liabilities (5) 115.3 115.3 — 16.2 99.1 December 31, 2015 Estimated fair value Carrying value Estimated fair value In billions of dollars Level 1 Level 2 Level 3 Assets Investments $ 41.7 $ 42.0 $ 3.5 $ 36.4 $ 2.1 Federal funds sold and securities borrowed or purchased under agreements to resell 81.7 81.7 — 77.4 4.3 Loans (1)(2) 597.5 599.4 — 6.0 593.4 Other financial assets (2)(3) 186.5 187.2 6.9 126.2 54.1 Liabilities Deposits $ 906.3 $ 896.7 $ — $ 749.4 $ 147.3 Federal funds purchased and securities loaned or sold under agreements to repurchase 109.7 109.7 — 109.4 0.3 Long-term debt (4) 176.0 180.8 — 153.8 27.0 Other financial liabilities (5) 97.6 97.6 — 18.0 79.6 (1) The carrying value of loans is net of the Allowance for loan losses of $12.1 billion for December 31, 2016 and $12.6 billion for December 31, 2015 . In addition, the carrying values exclude $1.9 billion and $2.4 billion of lease finance receivables at December 31, 2016 and December 31, 2015 , respectively. (2) Includes items measured at fair value on a nonrecurring basis. (3) Includes cash and due from banks, deposits with banks, brokerage receivables, reinsurance recoverable and other financial instruments included in Other assets on the Consolidated Balance Sheet, for all of which the carrying value is a reasonable estimate of fair value. (4) The carrying value includes long-term debt balances under qualifying fair value hedges. (5) Includes brokerage payables, short-term borrowings (carried at cost) and other financial instruments included in Other liabilities on the Consolidated Balance Sheet, for all of which the carrying value is a reasonable estimate of fair value.

FAIR VALUE ELECTIONS (Tables)

FAIR VALUE ELECTIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value, Option, Aggregate Differences [Abstract]
Schedule of financial instruments selected for changes in fair value gains and losses	The following table presents the changes in fair value of those items for which the fair value option has been elected: Changes in fair value gains (losses) for the years ended December 31, In millions of dollars 2016 2015 Assets Federal funds sold and securities borrowed or purchased under agreements to resell selected portfolios of securities purchased under agreements to resell and securities borrowed $ (89 ) $ (153 ) Trading account assets 404 (305 ) Investments (25 ) 57 Loans Certain corporate loans (1) 40 (192 ) Certain consumer loans (1) — 3 Total loans $ 40 $ (189 ) Other assets MSRs $ (36 ) $ 104 Certain mortgage loans held for sale (2) 284 331 Other assets 376 — Total other assets $ 624 $ 435 Total assets $ 954 $ (155 ) Liabilities Interest-bearing deposits $ (50 ) $ (94 ) Federal funds purchased and securities loaned or sold under agreements to repurchase selected portfolios of securities sold under agreements to repurchase and securities loaned 45 3 Trading account liabilities 105 (60 ) Short-term borrowings (61 ) (59 ) Long-term debt (935 ) 343 Total liabilities $ (896 ) $ 133 (1) Includes mortgage loans held by mortgage loan securitization VIEs consolidated upon the adoption of ASC 810, Consolidation (SFAS 167), on January 1, 2010. (2) Includes gains (losses) associated with interest rate lock-commitments for those loans that have been originated and elected under the fair value option.
Schedule of fair value of loans and other disclosures for certain credit related products	The following table provides information about certain credit products carried at fair value: December 31, 2016 December 31, 2015 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 9,824 $ 3,486 $ 9,314 $ 5,005 Aggregate unpaid principal balance in excess of fair value 758 18 980 280 Balance of non-accrual loans or loans more than 90 days past due — 1 5 2 Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — 1 13 1
Schedule of fair value of loans and other disclosures for certain mortgage loans	The following table provides information about certain mortgage loans HFS carried at fair value: In millions of dollars December 31, December 31, 2015 Carrying amount reported on the Consolidated Balance Sheet $ 915 $ 745 Aggregate fair value in excess of unpaid principal balance 8 20 Balance of non-accrual loans or loans more than 90 days past due — — Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — —
Schedule of carrying value of structured notes, disaggregated by type of embedded derivative instrument	The following table provides information about the carrying value of structured notes, disaggregated by type of embedded derivative instrument: In billions of dollars December 31, 2016 December 31, 2015 Interest rate linked $ 10.6 $ 9.6 Foreign exchange linked 0.2 0.3 Equity linked 12.3 9.9 Commodity linked 0.3 1.4 Credit linked 0.9 1.6 Total $ 24.3 $ 22.8
Schedule of long-term debt carried at fair value, excluding debt issued by consolidated VIEs	The following table provides information about long-term debt carried at fair value: In millions of dollars December 31, 2016 December 31, 2015 Carrying amount reported on the Consolidated Balance Sheet $ 26,254 $ 25,293 Aggregate unpaid principal balance in excess of (less than) fair value (128 ) 1,569
Schedule of short-term borrowings carried at fair value	The following table provides information about short-term borrowings carried at fair value: In millions of dollars December 31, 2016 December 31, 2015 Carrying amount reported on the Consolidated Balance Sheet $ 2,700 $ 1,207 Aggregate unpaid principal balance in excess of (less than) fair value (61 ) 130

PLEDGED ASSETS, COLLATERAL, G63

PLEDGED ASSETS, COLLATERAL, GUARANTEES AND COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Pledged Assets, Collateral, Guarantees and Commitments [Abstract]
Schedule of carrying value of assets pledged	The approximate carrying values of the significant components of pledged assets recognized on Citi’s Consolidated Balance Sheet included: In millions of dollars 2016 2015 Investment securities $ 161,914 $ 210,604 Loans 231,833 203,568 Trading account assets 84,371 88,463 Total $ 478,118 $ 502,635
Schedule of future minimum rental payments for operating leases	Future minimum annual rentals under non-cancelable leases, net of sublease income, are as follows: In millions of dollars 2017 $ 1,151 2018 1,006 2019 854 2020 679 2021 531 Thereafter 2,655 Total $ 6,876
Schedule of guarantor obligations	The following tables present information about Citi’s guarantees: Maximum potential amount of future payments In billions of dollars at December 31, 2016 except carrying value in millions Expire within 1 year Expire after 1 year Total amount outstanding Carrying value (in millions of dollars) Financial standby letters of credit $ 26.0 $ 67.1 $ 93.1 $ 141 Performance guarantees 7.5 3.6 11.1 19 Derivative instruments considered to be guarantees 7.2 80.0 87.2 747 Loans sold with recourse — 0.2 0.2 12 Securities lending indemnifications (1) 80.3 — 80.3 — Credit card merchant processing (1)(2) 86.4 — 86.4 — Credit card arrangements with partners — 1.5 1.5 206 Custody indemnifications and other — 45.4 45.4 58 Total $ 207.4 $ 197.8 $ 405.2 $ 1,183 Maximum potential amount of future payments In billions of dollars at December 31, 2015 except carrying value in millions Expire within Expire after Total amount Carrying value ( in millions of dollars) Financial standby letters of credit $ 23.8 $ 73.0 $ 96.8 $ 152 Performance guarantees 7.4 4.1 11.5 23 Derivative instruments considered to be guarantees 3.6 74.9 78.5 1,779 Loans sold with recourse — 0.2 0.2 17 Securities lending indemnifications (1) 79.0 — 79.0 — Credit card merchant processing (1)(2) 84.2 — 84.2 — Custody indemnifications and other — 51.7 51.7 56 Total $ 198.0 $ 203.9 $ 401.9 $ 2,027 (1) The carrying values of securities lending indemnifications and credit card merchant processing were not material for either period presented, as the probability of potential liabilities arising from these guarantees is minimal. (2) At December 31, 2016 and December 31, 2015 , this maximum potential exposure was estimated to be $86 billion and $84 billion , respectively. However, Citi believes that the maximum exposure is not representative of the actual potential loss exposure based on its historical experience. This contingent liability is unlikely to arise, as most products and services are delivered when purchased and amounts are refunded when items are returned to merchants.
Schedule of guarantor obligations by credit ratings	Presented in the tables below are the maximum potential amounts of future payments that are classified based upon internal and external credit ratings. As previously mentioned, the determination of the maximum potential future payments is based on the notional amount of the guarantees without consideration of possible recoveries under recourse provisions or from collateral held or pledged. As such, Citi believes such amounts bear no relationship to the anticipated losses, if any, on these guarantees. Maximum potential amount of future payments In billions of dollars at December 31, 2016 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 66.8 $ 13.4 $ 12.9 $ 93.1 Performance guarantees 6.3 4.0 0.8 11.1 Derivative instruments deemed to be guarantees — — 87.2 87.2 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 80.3 80.3 Credit card merchant processing — — 86.4 86.4 Credit card arrangements with partners — — 1.5 1.5 Custody indemnifications and other 45.3 0.1 — 45.4 Total $ 118.4 $ 17.5 $ 269.3 $ 405.2 Maximum potential amount of future payments In billions of dollars at December 31, 2015 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 69.2 $ 15.4 $ 12.2 $ 96.8 Performance guarantees 6.6 4.1 0.8 11.5 Derivative instruments deemed to be guarantees — — 78.5 78.5 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 79.0 79.0 Credit card merchant processing — — 84.2 84.2 Custody indemnifications and other 51.6 0.1 — 51.7 Total $ 127.4 $ 19.6 $ 254.9 $ 401.9
Schedule of credit commitments	The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. December 31, December 31, 2015 Commercial and similar letters of credit $ 1,103 $ 4,633 $ 5,736 $ 6,102 One- to four-family residential mortgages 1,166 1,672 2,838 3,196 Revolving open-end loans secured by one- to four-family residential properties 11,912 1,493 13,405 14,726 Commercial real estate, construction and land development 9,281 1,500 10,781 10,522 Credit card lines 569,747 94,588 664,335 573,057 Commercial and other consumer loan commitments 166,433 93,501 259,934 271,076 Other commitments and contingencies 2,387 8,880 11,267 9,982 Total $ 762,029 $ 206,267 $ 968,296 $ 888,661

CONDENSED CONSOLIDATING FINAN64

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed income statement and condensed statement of comprehensive income	Year ended December 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 15,570 $ — $ — $ (15,570 ) $ — Interest revenue 7 4,586 53,022 — 57,615 Interest revenue—intercompany 3,008 545 (3,553 ) — — Interest expense 4,419 1,429 6,663 — 12,511 Interest expense—intercompany 209 1,649 (1,858 ) — — Net interest revenue $ (1,613 ) $ 2,053 $ 44,664 $ — $ 45,104 Commissions and fees $ — $ 4,305 $ 6,216 $ — $ 10,521 Commissions and fees—intercompany (20 ) 246 (226 ) — — Principal transactions (1,025 ) 5,602 3,008 — 7,585 Principal transactions—intercompany 24 (2,868 ) 2,844 — — Other income 2,599 225 3,841 — 6,665 Other income—intercompany (2,095 ) 105 1,990 — — Total non-interest revenues $ (517 ) $ 7,615 $ 17,673 $ — $ 24,771 Total revenues, net of interest expense $ 13,440 $ 9,668 $ 62,337 $ (15,570 ) $ 69,875 Provisions for credit losses and for benefits and claims $ — $ — $ 6,982 $ — $ 6,982 Operating expenses Compensation and benefits $ 22 $ 4,719 $ 16,229 $ — $ 20,970 Compensation and benefits—intercompany 36 — (36 ) — — Other operating 482 1,635 18,329 — 20,446 Other operating—intercompany 217 1,138 (1,355 ) — — Total operating expenses $ 757 $ 7,492 $ 33,167 $ — $ 41,416 Equity in undistributed income of subsidiaries 871 — — (871 ) — Income (loss) from continuing operations before income taxes 13,554 2,176 22,188 (16,441 ) 21,477 Provision (benefit) for income taxes (1,358 ) 746 7,056 — 6,444 Income (loss) from continuing operations $ 14,912 $ 1,430 $ 15,132 $ (16,441 ) $ 15,033 Loss from discontinued operations, net of taxes — — (58 ) — (58 ) Net income (loss) before attribution of noncontrolling interests $ 14,912 $ 1,430 $ 15,074 $ (16,441 ) $ 14,975 Noncontrolling interests — (13 ) 76 — 63 Net income (loss) $ 14,912 $ 1,443 $ 14,998 $ (16,441 ) $ 14,912 Comprehensive income Add: Other comprehensive income (loss) $ (3,022 ) $ (116 ) $ 4,867 $ (4,751 ) $ (3,022 ) Total Citigroup comprehensive income (loss) $ 11,890 $ 1,327 $ 19,865 $ (21,192 ) $ 11,890 Add: Other comprehensive income (loss) attributable to noncontrolling interests $ — $ — $ (56 ) $ — $ (56 ) Add: Net income attributable to noncontrolling interests — (13 ) 76 — 63 Total comprehensive income (loss) $ 11,890 $ 1,314 $ 19,885 $ (21,192 ) $ 11,897 Year ended December 31, 2014 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 8,900 $ — $ — $ (8,900 ) $ — Interest revenue 12 4,210 57,461 — 61,683 Interest revenue—intercompany 3,109 144 (3,253 ) — — Interest expense 5,055 1,010 7,625 — 13,690 Interest expense—intercompany (618 ) 1,258 (640 ) — — Net interest revenue $ (1,316 ) $ 2,086 $ 47,223 $ — $ 47,993 Commissions and fees $ — $ 5,185 $ 7,847 $ — $ 13,032 Commissions and fees—intercompany — 95 (95 ) — — Principal transactions 13 (1,115 ) 7,800 — 6,698 Principal transactions—intercompany (672 ) 3,822 (3,150 ) — — Other income 1,037 425 8,034 — 9,496 Other income—intercompany (131 ) 1,206 (1,075 ) — — Total non-interest revenues $ 247 $ 9,618 $ 19,361 $ — $ 29,226 Total revenues, net of interest expense $ 7,831 $ 11,704 $ 66,584 $ (8,900 ) $ 77,219 Provisions for credit losses and for benefits and claims $ — $ — $ 7,467 $ — $ 7,467 Operating expenses Compensation and benefits $ 158 $ 5,156 $ 18,645 $ — $ 23,959 Compensation and benefits—intercompany 38 — (38 ) — — Other operating 1,572 6,082 23,438 — 31,092 Other operating—intercompany 212 1,651 (1,863 ) — — Total operating expenses $ 1,980 $ 12,889 $ 40,182 $ — $ 55,051 Equity in undistributed income of subsidiaries 816 — — (816 ) — Income (loss) from continuing operations before income taxes 6,667 (1,185 ) 18,935 (9,716 ) 14,701 Provision (benefit) for income taxes (643 ) 600 7,240 — 7,197 Income (loss) from continuing operations $ 7,310 $ (1,785 ) $ 11,695 $ (9,716 ) $ 7,504 Loss from discontinued operations, net of taxes — — (2 ) — (2 ) Net income (loss) before attribution of noncontrolling interests $ 7,310 $ (1,785 ) $ 11,693 $ (9,716 ) $ 7,502 Noncontrolling interests — 8 184 — 192 Net income (loss) $ 7,310 $ (1,793 ) $ 11,509 $ (9,716 ) $ 7,310 Comprehensive income Add: Other comprehensive income (loss) $ (4,083 ) $ 194 $ (4,760 ) $ 4,566 $ (4,083 ) Total Citigroup comprehensive income (loss) $ 3,227 $ (1,599 ) $ 6,749 $ (5,150 ) $ 3,227 Add: Other comprehensive income (loss) attributable to noncontrolling interests $ — $ — $ (106 ) $ — $ (106 ) Add: Net income attributable to noncontrolling interests — 8 184 — 192 Total comprehensive income (loss) $ 3,227 $ (1,591 ) $ 6,827 $ (5,150 ) $ 3,313 Year ended December 31, 2015 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 13,500 $ — $ — $ (13,500 ) $ — Interest revenue 9 4,389 54,153 — 58,551 Interest revenue—intercompany 2,880 272 (3,152 ) — — Interest expense 4,563 997 6,361 — 11,921 Interest expense—intercompany (475 ) 1,295 (820 ) — — Net interest revenue $ (1,199 ) $ 2,369 $ 45,460 $ — $ 46,630 Commissions and fees $ — $ 4,854 $ 6,994 $ — $ 11,848 Commissions and fees—intercompany — 214 (214 ) — — Principal transactions 1,012 10,365 (5,369 ) — 6,008 Principal transactions—intercompany (1,733 ) (8,709 ) 10,442 — — Other income 3,294 426 8,148 — 11,868 Other income—intercompany (3,054 ) 1,079 1,975 — — Total non-interest revenues $ (481 ) $ 8,229 $ 21,976 $ — $ 29,724 Total revenues, net of interest expense $ 11,820 $ 10,598 $ 67,436 $ (13,500 ) $ 76,354 Provisions for credit losses and for benefits and claims $ — $ — $ 7,913 $ — $ 7,913 Operating expenses Compensation and benefits $ (58 ) $ 5,003 $ 16,824 $ — $ 21,769 Compensation and benefits—intercompany 59 — (59 ) — — Other operating 271 1,948 19,627 — 21,846 Other operating—intercompany 247 1,164 (1,411 ) — — Total operating expenses $ 519 $ 8,115 $ 34,981 $ — $ 43,615 Equity in undistributed income of subsidiaries 4,601 — — (4,601 ) — Income (loss) from continuing operations before income taxes 15,902 2,483 24,542 (18,101 ) 24,826 Provision (benefit) for income taxes (1,340 ) 537 8,243 — 7,440 Income (loss) from continuing operations $ 17,242 $ 1,946 $ 16,299 $ (18,101 ) $ 17,386 Loss from discontinued operations, net of taxes — — (54 ) — (54 ) Net income (loss) before attribution of noncontrolling interests $ 17,242 $ 1,946 $ 16,245 $ (18,101 ) $ 17,332 Noncontrolling interests — 9 81 — 90 Net income (loss) $ 17,242 $ 1,937 $ 16,164 $ (18,101 ) $ 17,242 Comprehensive income Add: Other comprehensive income (loss) $ (6,128 ) $ (125 ) $ (6,367 ) $ 6,492 $ (6,128 ) Total Citigroup comprehensive income (loss) $ 11,114 $ 1,812 $ 9,797 $ (11,609 ) $ 11,114 Add: Other comprehensive income (loss) attributable to noncontrolling interests $ — $ — $ (83 ) $ — $ (83 ) Add: Net income attributable to noncontrolling interests — 9 81 — 90 Total comprehensive income (loss) $ 11,114 $ 1,821 $ 9,795 $ (11,609 ) $ 11,121
Condensed balance sheet	December 31, 2015 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 592 $ 20,308 $ — $ 20,900 Cash and due from banks—intercompany 124 1,403 (1,527 ) — — Federal funds sold and resale agreements — 178,178 41,497 — 219,675 Federal funds sold and resale agreements—intercompany — 15,035 (15,035 ) — — Trading account assets — 124,731 116,484 — 241,215 Trading account assets—intercompany 1,032 1,765 (2,797 ) — — Investments 484 402 342,069 — 342,955 Loans, net of unearned income — 1,068 616,549 — 617,617 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — (3 ) (12,623 ) — (12,626 ) Total loans, net $ — $ 1,065 $ 603,926 $ — $ 604,991 Advances to subsidiaries $ 104,405 $ — $ (104,405 ) $ — $ — Investments in subsidiaries 221,362 — — (221,362 ) — Other assets (1) 25,819 36,860 238,795 — 301,474 Other assets—intercompany 58,199 30,737 (88,936 ) — — Total assets $ 411,425 $ 390,768 $ 1,150,379 $ (221,362 ) $ 1,731,210 Liabilities and equity Deposits $ — $ — $ 907,887 $ — $ 907,887 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 122,459 24,037 — 146,496 Federal funds purchased and securities loaned or sold—intercompany 185 22,042 (22,227 ) — — Trading account liabilities — 62,386 55,126 — 117,512 Trading account liabilities—intercompany 1,036 2,045 (3,081 ) — — Short-term borrowings 146 188 20,745 — 21,079 Short-term borrowings—intercompany — 34,916 (34,916 ) — — Long-term debt 141,914 2,530 56,831 — 201,275 Long-term debt—intercompany — 51,171 (51,171 ) — — Advances from subsidiaries 36,453 — (36,453 ) — — Other liabilities 3,560 55,482 54,827 — 113,869 Other liabilities—intercompany 6,274 10,967 (17,241 ) — — Stockholders’ equity 221,857 26,582 196,015 (221,362 ) 223,092 Total liabilities and equity $ 411,425 $ 390,768 $ 1,150,379 $ (221,362 ) $ 1,731,210 (1) Other assets for Citigroup parent company at December 31, 2015 included $42.7 billion of placements to Citibank and its branches, of which $33.9 billion had a remaining term of less than 30 days. December 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 870 $ 22,173 $ — $ 23,043 Cash and due from banks—intercompany 142 3,820 (3,962 ) — — Federal funds sold and resale agreements — 196,236 40,577 — 236,813 Federal funds sold and resale agreements—intercompany — 12,270 (12,270 ) — — Trading account assets 6 121,484 122,435 — 243,925 Trading account assets—intercompany 1,173 907 (2,080 ) — — Investments 173 335 352,796 — 353,304 Loans, net of unearned income — 575 623,794 — 624,369 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — — (12,060 ) — (12,060 ) Total loans, net $ — $ 575 $ 611,734 $ — $ 612,309 Advances to subsidiaries $ 143,154 $ — $ (143,154 ) $ — $ — Investments in subsidiaries 226,279 — — (226,279 ) — Other assets (1) 23,734 46,095 252,854 — 322,683 Other assets—intercompany 27,845 38,207 (66,052 ) — — Total assets $ 422,506 $ 420,799 $ 1,175,051 $ (226,279 ) $ 1,792,077 Liabilities and equity Deposits $ — $ — $ 929,406 $ — $ 929,406 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 122,320 19,501 — 141,821 Federal funds purchased and securities loaned or sold—intercompany — 25,417 (25,417 ) — — Trading account liabilities — 87,714 51,331 — 139,045 Trading account liabilities—intercompany 1,006 868 (1,874 ) — — Short-term borrowings — 1,356 29,345 — 30,701 Short-term borrowings—intercompany — 35,596 (35,596 ) — — Long-term debt 147,333 8,128 50,717 — 206,178 Long-term debt—intercompany — 41,287 (41,287 ) — — Advances from subsidiaries 41,258 — (41,258 ) — — Other liabilities 3,466 57,430 57,887 — 118,783 Other liabilities—intercompany 4,323 7,894 (12,217 ) — — Stockholders’ equity 225,120 32,789 194,513 (226,279 ) 226,143 Total liabilities and equity $ 422,506 $ 420,799 $ 1,175,051 $ (226,279 ) $ 1,792,077 (1) Other assets for Citigroup parent company at December 31, 2016 included $ 20.7 billion of placements to Citibank and its branches, of which $ 6.8 billion had a remaining term of less than 30 days.
Condensed cash flow statement	Year ended December 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by operating activities of continuing operations $ 12,777 $ 20,662 $ 20,493 $ — $ 53,932 Cash flows from investing activities of continuing operations Purchases of investments $ — $ (4 ) $ (211,398 ) $ — $ (211,402 ) Proceeds from sales of investments 3,024 — 129,159 — 132,183 Proceeds from maturities of investments 234 — 65,291 — 65,525 Change in deposits with banks — (3,643 ) (21,668 ) — (25,311 ) Change in loans — — (39,761 ) — (39,761 ) Proceeds from sales and securitizations of loans — — 18,140 — 18,140 Proceeds from significant disposals — — 265 — 265 Change in federal funds sold and resales — (15,293 ) (1,845 ) — (17,138 ) Changes in investments and advances—intercompany (18,083 ) (5,574 ) 23,657 — — Other investing activities — — (2,089 ) — (2,089 ) Net cash used in investing activities of continuing operations $ (14,825 ) $ (24,514 ) $ (40,249 ) $ — $ (79,588 ) Cash flows from financing activities of continuing operations Dividends paid $ (2,287 ) $ — $ — $ — $ (2,287 ) Issuance of preferred stock 2,498 — — — 2,498 Treasury stock acquired (9,290 ) — — — (9,290 ) Proceeds (repayments) from issuance of long-term debt, net 7,005 5,916 (4,575 ) — 8,346 Proceeds (repayments) from issuance of long-term debt—intercompany, net — (9,453 ) 9,453 — — Change in deposits — — 24,394 — 24,394 Change in federal funds purchased and repos — 3,236 (7,911 ) — (4,675 ) Change in short-term borrowings (164 ) 1,168 8,618 — 9,622 Net change in short-term borrowings and other advances—intercompany 4,620 680 (5,300 ) — — Capital contributions from parent — 5,000 (5,000 ) — — Other financing activities (316 ) — — — (316 ) Net cash provided by financing activities of continuing operations $ 2,066 $ 6,547 $ 19,679 $ — $ 28,292 Effect of exchange rate changes on cash and due from banks $ — $ — $ (493 ) $ — $ (493 ) Change in cash and due from banks $ 18 $ 2,695 $ (570 ) $ — $ 2,143 Cash and due from banks at beginning of period 124 1,995 18,781 — 20,900 Cash and due from banks at end of period $ 142 $ 4,690 $ 18,211 $ — $ 23,043 Supplemental disclosure of cash flow information for continuing operations Cash paid during the year for income taxes $ 351 $ 92 $ 3,916 $ — $ 4,359 Cash paid during the year for interest 4,397 3,115 4,555 — 12,067 Non-cash investing activities Transfers to loans HFS from loans — — 13,900 — 13,900 Transfers to OREO and other repossessed assets — — 165 — 165 Year ended December 31, 2014 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 5,940 $ (10,915 ) $ 51,318 $ — $ 46,343 Cash flows from investing activities of continuing operations Purchases of investments $ — $ (188 ) $ (258,804 ) $ — $ (258,992 ) Proceeds from sales of investments 41 42 135,741 — 135,824 Proceeds from maturities of investments 155 — 93,962 — 94,117 Change in deposits with banks — 4,183 36,733 — 40,916 Change in loans — — 1,170 — 1,170 Proceeds from sales and securitizations of loans — — 4,752 — 4,752 Change in federal funds sold and resales — 8,832 5,635 — 14,467 Proceeds from significant disposals — — 346 — 346 Payments due to transfers of net liabilities associated with significant disposals — — (1,255 ) — (1,255 ) Changes in investments and advances—intercompany (7,986 ) 3,549 4,437 — — Other investing activities 5 (72 ) (2,696 ) — (2,763 ) Net cash provided by (used in) investing activities of continuing operations $ (7,785 ) $ 16,346 $ 20,021 $ — $ 28,582 Cash flows from financing activities of continuing operations Dividends paid $ (633 ) $ — $ — $ — $ (633 ) Issuance of preferred stock 3,699 — — — 3,699 Redemption of preferred stock — — — — — Treasury stock acquired (1,232 ) — — — (1,232 ) Proceeds (repayments) from issuance of long-term debt, net (3,636 ) (634 ) 12,183 — 7,913 Proceeds (repayments) from issuance of long-term debt—intercompany, net — 1,131 (1,131 ) — — Change in deposits — — (48,336 ) — (48,336 ) Change in federal funds purchased and repos — (15,268 ) (14,806 ) — (30,074 ) Change in short-term borrowings 749 143 (1,991 ) — (1,099 ) Net change in short-term borrowings and other advances—intercompany 3,297 1,212 (4,509 ) — — Capital contributions from parent — 8,500 (8,500 ) — — Other financing activities (507 ) — (1 ) — (508 ) Net cash provided by (used in) financing activities of continuing operations $ 1,737 $ (4,916 ) $ (67,091 ) $ — $ (70,270 ) Effect of exchange rate changes on cash and due from banks $ — $ — $ (2,432 ) $ — $ (2,432 ) Discontinued operations — Net cash used in discontinued operations $ — $ — $ — $ — $ — Change in cash and due from banks $ (108 ) $ 515 $ 1,816 $ — $ 2,223 Cash and due from banks at beginning of period 233 1,236 28,416 — 29,885 Cash and due from banks at end of period $ 125 $ 1,751 $ 30,232 $ — $ 32,108 Supplemental disclosure of cash flow information for continuing operations Cash paid during the year for income taxes $ 235 $ 353 $ 4,044 $ — $ 4,632 Cash paid during the year for interest 5,632 2,298 6,071 — 14,001 Non-cash investing activities Change in loans due to consolidation/deconsolidation of VIEs $ — $ — $ (374 ) $ — $ (374 ) Transfers to loans held-for-sale from loans — — 15,100 — 15,100 Transfers to OREO and other repossessed assets — — 321 — 321 Non-cash financing activities Decrease in deposits associated with reclassifications to HFS $ — $ — $ (20,605 ) $ — $ (20,605 ) Increase in short-term borrowings due to consolidation of VIEs — — 500 — 500 Decrease in long-term debt due to deconsolidation of VIEs — — (864 ) — (864 ) Year ended December 31, 2015 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 27,825 $ 12,336 $ (424 ) $ — $ 39,737 Cash flows from investing activities of continuing operations Purchases of investments $ — $ (4 ) $ (242,358 ) $ — $ (242,362 ) Proceeds from sales of investments — 53 141,417 — 141,470 Proceeds from maturities of investments 237 — 81,810 — 82,047 Change in deposits with banks — (8,414 ) 23,902 — 15,488 Change in loans — — 1,353 — 1,353 Proceeds from sales and securitizations of loans — — 9,610 — 9,610 Proceeds from significant disposals — — 5,932 — 5,932 Payments due to transfers of net liabilities associated with significant disposals — — (18,929 ) — (18,929 ) Change in federal funds sold and resales — 8,037 14,858 — 22,895 Changes in investments and advances—intercompany (35,548 ) 1,044 34,504 — — Other investing activities 3 (101 ) (2,523 ) — (2,621 ) Net cash provided by (used in) investing activities of continuing operations $ (35,308 ) $ 615 $ 49,576 $ — $ 14,883 Cash flows from financing activities of continuing operations Dividends paid $ (1,253 ) $ — $ — $ — $ (1,253 ) Issuance of preferred stock 6,227 — — — 6,227 Treasury stock acquired (5,452 ) — — — (5,452 ) Proceeds (repayments) from issuance of long-term debt, net 127 (139 ) (8,212 ) — (8,224 ) Proceeds (repayments) from issuance of long-term debt—intercompany, net — 12,557 (12,557 ) — — Change in deposits — — 8,555 — 8,555 Change in federal funds purchased and repos — (27,442 ) 500 — (26,942 ) Change in short-term borrowings (845 ) (1,737 ) (34,674 ) — (37,256 ) Net change in short-term borrowings and other advances—intercompany 9,106 4,054 (13,160 ) — — Capital contributions from parent — — — — — Other financing activities (428 ) — — — (428 ) Net cash provided by (used in) financing activities of continuing operations $ 7,482 $ (12,707 ) $ (59,548 ) $ — $ (64,773 ) Effect of exchange rate changes on cash and due from banks $ — $ — $ (1,055 ) $ — $ (1,055 ) Change in cash and due from banks $ (1 ) $ 244 $ (11,451 ) $ — $ (11,208 ) Cash and due from banks at beginning of period 125 1,751 30,232 — 32,108 Cash and due from banks at end of period $ 124 $ 1,995 $ 18,781 $ — $ 20,900 Supplemental disclosure of cash flow information for continuing operations Cash paid during the year for income taxes $ 111 $ 175 $ 4,692 $ — $ 4,978 Cash paid during the year for interest 4,916 2,346 4,769 — 12,031 Non-cash investing activities Decrease in net loans associated with significant disposals reclassified to HFS $ — $ — $ (9,063 ) $ — $ (9,063 ) Decrease in investments associated with significant disposals reclassified to HFS — — (1,402 ) — (1,402 ) Decrease in goodwill and intangible assets associated with significant disposals reclassified to HFS — — (223 ) — (223 ) Decrease in deposits with banks with significant disposals reclassified to HFS — — (404 ) — (404 ) Transfers to loans held-for-sale from loans — — 28,600 — 28,600 Transfers to OREO and other repossessed assets — — 276 — 276 Non-cash financing activities Decrease in long-term debt associated with significant disposals reclassified to HFS $ — $ — $ (4,673 ) $ — $ (4,673 )

SELECTED QUARATERLY FINANCIAL65

SELECTED QUARATERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	2016 2015 In millions of dollars, except per share amounts Fourth Third Second First Fourth Third Second First Revenues, net of interest expense $ 17,012 $ 17,760 $ 17,548 $ 17,555 $ 18,456 $ 18,692 $ 19,470 $ 19,736 Operating expenses 10,120 10,404 10,369 10,523 11,134 10,669 10,928 10,884 Provisions for credit losses and for benefits and claims 1,792 1,736 1,409 2,045 2,514 1,836 1,648 1,915 Income from continuing operations before income taxes $ 5,100 $ 5,620 $ 5,770 $ 4,987 $ 4,808 $ 6,187 $ 6,894 $ 6,937 Income taxes 1,509 1,733 1,723 1,479 1,403 1,881 2,036 2,120 Income from continuing operations $ 3,591 $ 3,887 $ 4,047 $ 3,508 $ 3,405 $ 4,306 $ 4,858 $ 4,817 Income (loss) from discontinued operations, net of taxes (3 ) (30 ) (23 ) (2 ) (45 ) (10 ) 6 (5 ) Net income before attribution of noncontrolling interests $ 3,588 $ 3,857 $ 4,024 $ 3,506 $ 3,360 $ 4,296 $ 4,864 $ 4,812 Noncontrolling interests 15 17 26 5 25 5 18 42 Citigroup’s net income $ 3,573 $ 3,840 $ 3,998 $ 3,501 $ 3,335 $ 4,291 $ 4,846 $ 4,770 Earnings per share (1) Basic Income from continuing operations $ 1.14 $ 1.25 $ 1.25 $ 1.11 $ 1.04 $ 1.36 $ 1.51 $ 1.51 Net income 1.14 1.24 1.24 1.10 1.02 1.36 1.52 1.51 Diluted Income from continuing operations 1.14 1.25 1.25 1.11 1.03 1.36 1.51 1.51 Net income 1.14 1.24 1.24 1.10 1.02 1.35 1.51 1.51 Common stock price per share High 61.09 47.90 47.33 51.13 55.87 60.34 57.39 54.26 Low 47.03 40.78 38.48 34.98 49.88 49.00 51.52 46.95 Close 59.43 47.23 42.39 41.75 51.75 49.61 55.24 51.52 Dividends per share of common stock 0.16 0.16 0.05 0.05 0.05 0.05 0.05 0.01 This Note to the Consolidated Financial Statements is unaudited due to the Company’s individual quarterly results not being subject to an audit. (1) Due to averaging of shares, quarterly earnings per share may not sum to the totals reported for the full year.

SUMMARY OF SIGNIFICANT ACCOUN66

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	12 Months Ended
	Dec. 31, 2016payment
Accounting Policies [Abstract]
Ownership percentage, if less than this amount then income from investments is recognized when dividends are received	20.00%
Loans charge off and interest accrual period
Past due period of contractual payments after which the foreclosure process should be started	120 days
Minimum
Loans charge off and interest accrual period
Minimum number of payments on a modified loan to return to accrual status	1
Number of months in sustained period of repayment performance for cash-basis loans to return to an accrual status	6 months
Maximum
Loans charge off and interest accrual period
Minimum number of payments on a modified loan to return to accrual status	6
Home equity loans | New OCC guidance
Loans charge off and interest accrual period
Number of days past due, non-accrual status	90 days
Consumer | Minimum
Loans charge off and interest accrual period
Minimum number of payments required for modification of loans	1
Consumer | Maximum
Loans charge off and interest accrual period
Minimum number of payments required for modification of loans	3
Installment and real estate loans
Loans charge off and interest accrual period
Past due period for consumer loans when interest accrual ceases	90 days
Credit cards and unsecured revolving loans
Loans charge off and interest accrual period
Past due period for consumer loans when interest accrual ceases	180 days
Period for consumer loans charged-off	180 days
Commercial market loans
Loans charge off and interest accrual period
Period for past due interest or principal payment of commercial market loans to be considered doubtful after which loans are placed on a cash (non-accrual) basis	90 days
Open-ended consumer loans
Loans charge off and interest accrual period
Minimum number of payments required for modification of loans	3
Unsecured installment loans
Loans charge off and interest accrual period
Period for consumer loans charged-off	120 days
Mortgage and real estate
Loans charge off and interest accrual period
Period for consumer loans charged-off	180 days
Real estate-secured loans
Loans charge off and interest accrual period
Past due period of contractual payments to charge-off, if no payments in six months and if a decision has been made not to foreclose on the loans	180 days
Non-bank loans secured by real estate
Loans charge off and interest accrual period
Number of months in sustained period of repayment performance for cash-basis loans to return to an accrual status	6 months
Past due period of contractual payments to charge-off, if no payments in six months and if a decision has been made not to foreclose on the loans	180 days
Maximum past due period of contractual payments, if a decision has been made not to foreclose on the loans	360 days
Past due period of contractual payments to charge-off if no payments in six months	180 days
Maximum past due period of contractual payments	360 days
Non-bank unsecured personal loans
Loans charge off and interest accrual period
Number of months in sustained period of repayment performance for cash-basis loans to return to an accrual status	6 months
Past due period of contractual payments to charge-off if no payments in six months	180 days
Maximum past due period of contractual payments	360 days
Unsecured loans in bankruptcy
Loans charge off and interest accrual period
Maximum period from receiving bankruptcy court filing notification to charge-off	60 days
Real estate-secured loans in bankruptcy
Loans charge off and interest accrual period
Maximum past due period of contractual payments	60 days
Maximum past due period of contractual payments to write down secured loans to net collateral values	60 days
Non-bank loans secured by real estate in bankruptcy
Loans charge off and interest accrual period
Maximum period from receiving bankruptcy court filing notification to write down secured loans	60 days
Non-bank unsecured personal loans in bankruptcy
Loans charge off and interest accrual period
Period for consumer loans charged-off	30 days
Corporate
Loans charge off and interest accrual period
Period for past due interest or principal payment of corporate loans to be considered doubtful	90 days
Time period for reversing accrued interest on impaired corporate loans	90 days

SUMMARY OF SIGNIFICANT ACCOUN67

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounting Changes (Details) - USD ($) $ in Millions	Dec. 31, 2016	Jan. 01, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
New Accounting Pronouncements or Change in Accounting Principle
Retained earnings	$ 146,477		$ 133,841
Increase (decrease) to AOCI	(32,381)		(29,344)		$ (23,216)	$ (19,133)
Reduction in other assets	(128,008)		(133,743)
Reduction in deferred tax assets	$ (49,690)		(51,192)
Accounting Standards Update 2016-01 | New Accounting Pronouncement, Early Adoption, Effect
New Accounting Pronouncements or Change in Accounting Principle
Retained earnings		$ 15
Increase (decrease) to AOCI		$ (15)
Accounting Standards Update 2014-01
New Accounting Pronouncements or Change in Accounting Principle
Retained earnings				$ (349)
Reduction in other assets				178
Reduction in deferred tax assets				$ 171
Accounting Standards Update 2015-07 | New Accounting Pronouncement, Early Adoption, Effect
New Accounting Pronouncements or Change in Accounting Principle
Reduction in level 3 assets			$ 1,000		$ 1,100

DISCONTINUED OPERATIONS AND S68

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS - Discontinued Operations (Details) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013transaction
Discontinued operations
Income (loss) from discontinued operations, net of taxes	$ (3)	$ (30)	$ (23)	$ (2)	$ (45)	$ (10)	$ 6	$ (5)	$ (58)	$ (54)	$ (2)
Results of Discontinued Operations
Total revenues, net of interest expense									0	0	74
Income (loss) from discontinued operations									(80)	(83)	10
Provision (benefit) for income taxes									(22)	(29)	12
Loss from discontinued operations, net of taxes	$ (3)	$ (30)	$ (23)	$ (2)	$ (45)	$ (10)	$ 6	$ (5)	(58)	(54)	(2)
Brazil Credicard
Discontinued operations
Income (loss) from discontinued operations, net of taxes									0	6	52
Results of Discontinued Operations
Loss from discontinued operations, net of taxes									0	6	52
Citi Capital Advisors Business
Discontinued operations
Income (loss) from discontinued operations, net of taxes									0	1	(4)
Number of transactions | transaction												2
Results of Discontinued Operations
Loss from discontinued operations, net of taxes									0	1	(4)
Egg Banking PLC
Discontinued operations
Income (loss) from discontinued operations, net of taxes									(48)	(61)	(30)
Results of Discontinued Operations
Loss from discontinued operations, net of taxes									$ (48)	$ (61)	(30)
German retail banking operations
Discontinued operations
Tax expense as a result of residual costs											$ 20

DISCONTINUED OPERATIONS AND S69

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS - Significant Disposals (Details) customer_account in Thousands, $ in Millions		Jan. 01, 2016	Nov. 15, 2015USD ($)employeebranchcustomer_account	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 14, 2015USD ($)employeecustomer_account	Nov. 01, 2015USD ($)employeebranchcustomer_account	Sep. 30, 2014USD ($)employeebranchatm	Sep. 22, 2014USD ($)employeebranchatm
Discontinued operations
Pre-tax gain on sale	[1]			$ 404	$ 3,210	$ 452
Novation of 80% Primerica Coinsurance Agreement | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Discontinued operations
Coinsurance agreement percentage		80.00%
Pre-tax gain on sale				404
After tax gain on sale of discontinued operations				263
Derecognition of available for sale securities and cash				1,500
Derecognition of deferred acquisition costs				950
Liabilities				2,700
Income (loss) before taxes				0	135	143
OneMain Financial Business | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Discontinued operations
Pre-tax gain on sale			$ 2,600
After tax gain on sale of discontinued operations			1,600
Liabilities			$ 8,400
Income (loss) before taxes				0	663	890
Number of branches | branch			1,100
Number of employees | employee			5,500
Number of customer accounts | customer_account			1,300
Assets			$ 10,200
Loans, net			7,800
Investments			1,400
Long-term debt			6,200
Short-term borrowings			1,100
Gain (loss) on disposal including redemption of long term debt, net of tax			$ 800
Japan Cards Business | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Discontinued operations
Pre-tax gain on sale					180
After tax gain on sale of discontinued operations					155
Income (loss) before taxes				0	(5)	0
Number of employees | employee							840
Number of customer accounts | customer_account							720
Loans, net							$ 1,350
Japan Retail Business | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Discontinued operations
Pre-tax gain on sale					446
After tax gain on sale of discontinued operations					276
Income (loss) before taxes				0	(57)	(5)
Number of branches | branch								32
Number of employees | employee								1,600
Number of customer accounts | customer_account								725
Loans, net								$ 563
Deposits								$ 20,000
Spain Consumer Business | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Discontinued operations
Pre-tax gain on sale						243
After tax gain on sale of discontinued operations						131
Income (loss) before taxes				0	0	130
Number of branches | branch										45
Number of employees | employee										938
Loans, net										$ 1,700
Deposits										2,200
Assets under management										$ 3,400
Number of ATMs | atm										48
Greece Consumer Business | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Discontinued operations
Pre-tax gain on sale						209
After tax gain on sale of discontinued operations						91
Income (loss) before taxes				$ 0	$ 0	$ (76)
Number of branches | branch									20
Number of employees | employee									719
Loans, net									$ 353
Deposits									1,200
Assets under management									$ 1,100
Number of ATMs | atm									85
[1]	See Note 1 to the Consolidated Financial Statements for the adoption of ASU No. 2014-08 in the second quarter of 2014 and Note 2 for further information on significant disposals.

BUSINESS SEGMENTS (Details)

BUSINESS SEGMENTS (Details) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016USD ($)country	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)country		Dec. 31, 2015USD ($)		Dec. 31, 2014USD ($)
Segment reporting information
Revenues, net of interest expense	$ 17,012	$ 17,760	$ 17,548	$ 17,555	$ 18,456	$ 18,692	$ 19,470	$ 19,736	$ 69,875	[1]	$ 76,354	[1]	$ 77,219	[1]
Provision for income taxes	1,509	1,733	1,723	1,479	1,403	1,881	2,036	2,120	6,444		7,440		7,197
Income (loss) from continuing operations	3,591	3,887	4,047	3,508	3,405	4,306	4,858	4,817	15,033		17,386		7,504
Identifiable assets	1,792,077				1,731,210				1,792,077		1,731,210
Provisions for credit losses and for benefits and claims	$ 1,792	$ 1,736	$ 1,409	$ 2,045	$ 2,514	$ 1,836	$ 1,648	$ 1,915	6,982		7,913		7,467
Operating Segments | Citicorp | North America
Segment reporting information
Revenues, net of interest expense									32,200		32,200		33,000
Operating Segments | Citicorp | EMEA
Segment reporting information
Revenues, net of interest expense									9,900		9,800		9,500
Operating Segments | Citicorp | Latin America
Segment reporting information
Revenues, net of interest expense									8,900		9,700		10,700
Operating Segments | Citicorp | Asia
Segment reporting information
Revenues, net of interest expense									13,700		13,900		14,400
Operating Segments | Global Consumer Banking(1)
Segment reporting information
Provisions for credit losses and for benefits and claims									$ 6,400		5,500		5,500
Operating Segments | Institutional Clients Group
Segment reporting information
Number of countries where the entity provides a broad range of banking and financial products and services (over) | country	97								97
Provisions for credit losses and for benefits and claims									$ 486		962		47
Operating Segments | Citi Holdings
Segment reporting information
Provisions for credit losses and for benefits and claims									$ 100		$ 1,500		$ 1,900
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.

INTEREST REVENUE AND EXPENSE (D

INTEREST REVENUE AND EXPENSE (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Interest revenue
Loan interest, including fees		$ 39,752	$ 40,510	$ 44,776
Deposits with banks		971	727	959
Federal funds sold and securities borrowed or purchased under agreements to resell		2,543	2,516	2,366
Investments, including dividends		7,582	7,017	7,195
Trading account assets		5,738	5,942	5,880
Other interest		1,029	1,839	507
Total interest revenue	[1]	57,615	58,551	61,683
Interest expense
Deposits		5,300	5,052	5,692
Federal funds purchased and securities loaned or sold under agreements to repurchase		1,912	1,612	1,895
Trading account liabilities		410	217	168
Short-term borrowings		477	523	580
Long-term debt		4,412	4,517	5,355
Total interest expense	[1]	12,511	11,921	13,690
Net interest revenue	[1]	45,104	46,630	47,993
Provision for loan losses		6,749	7,108	6,828
Net interest revenue after provision for loan losses		38,355	39,522	41,165
Insurance fees and charges		$ 1,145	$ 1,118	$ 1,038
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.

COMMISSIONS AND FEES (Details)

COMMISSIONS AND FEES (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Commissions and fees
Card fees amortization period		12 months
Total commissions and fees	[1]	$ 10,521	$ 11,848	$ 13,032
Investment banking
Commissions and fees
Total commissions and fees		2,847	3,423	3,687
Trading-related
Commissions and fees
Total commissions and fees		2,219	2,345	2,503
Trade and securities services
Commissions and fees
Total commissions and fees		1,564	1,735	1,871
Credit cards and bank cards
Commissions and fees
Total commissions and fees		1,324	1,786	2,227
Other consumer
Commissions and fees
Total commissions and fees		659	685	885
Corporate finance
Commissions and fees
Total commissions and fees		686	493	531
Checking-related
Commissions and fees
Total commissions and fees		467	497	531
Loan servicing
Commissions and fees
Total commissions and fees		325	404	380
Other
Commissions and fees
Total commissions and fees		$ 430	$ 480	$ 417
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.

PRINCIPAL TRANSACTIONS (Details

PRINCIPAL TRANSACTIONS (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Principal transactions revenue
Principal transactions revenue	[1]	$ 7,585	$ 6,008	$ 6,698
Interest rate risks
Principal transactions revenue
Principal transactions revenue		4,115	3,798	3,783
Foreign exchange risks
Principal transactions revenue
Principal transactions revenue		1,726	1,532	1,855
Equity risks
Principal transactions revenue
Principal transactions revenue		189	331	99
Commodity and other risks
Principal transactions revenue
Principal transactions revenue		806	750	589
Credit products and risks
Principal transactions revenue
Principal transactions revenue		749	(403)	372
Operating Segments | Global Consumer Banking(1)
Principal transactions revenue
Principal transactions revenue		629	577	628
Operating Segments | Institutional Clients Group
Principal transactions revenue
Principal transactions revenue		7,335	5,824	5,894
Operating Segments | Corporate/Other(1)
Principal transactions revenue
Principal transactions revenue		$ (379)	$ (393)	$ 176
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.

INCENTIVE PLANS - Annual Incent

INCENTIVE PLANS - Annual Incentive Awards and Compensation Allowances (Details) - Annual Incentive Awards	12 Months Ended
	Dec. 31, 2016USD ($)
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Threshold value for awards paid entirely as immediate cash bonus (less than $100,000)	$ 100,000
Capital Accumulation Program Awards (CAP) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period for CAP and deferred cash awards	3 years
Capital Accumulation Program Awards (CAP) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period for CAP and deferred cash awards	4 years
Capital Accumulation Program Awards (CAP) | Granted February 2013 and later | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of reduction applicable in case of pretax loss	20.00%
Capital Accumulation Program Awards (CAP) | Granted February 2016 and later | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of reduction applicable in case of pretax loss	20.00%
Highly compensated employees | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of incentive pay required to be deferred	25.00%
Highly compensated employees | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of incentive pay required to be deferred	60.00%
Identified staff in the European Union (EU)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of immediate incentive delivered in the form of a stock payment	50.00%
Period of sale or transfer restriction on stock payment	6 months
Identified staff in the European Union (EU) | Deferred cash awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Holdback period on vested awards	6 months

INCENTIVE PLANS - Unvested Stoc

INCENTIVE PLANS - Unvested Stock Awards (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Weighted- average grant date fair value per share (in dollars per share):
Weighted-average market value (in dollars per share)	$ 40.08	$ 50.33	$ 49.65
Unrecognized compensation cost of unvested stock awards	$ 597
Weighted-average period of recognition of unrecognized compensation cost of unvested stock awards (in years)	1 year 7 months 1 day
Unvested Stock Awards
Unvested stock awards (in shares):
Beginning of period (in shares)	41,860,291
Granted (in shares)	23,355,805
Canceled (in shares)	(1,522,125)
Vested (in shares)	(21,021,795)
End of period (in shares)	42,672,176	41,860,291
Weighted- average grant date fair value per share (in dollars per share):
Beginning of period (in dollars per share)	$ 45.73
Granted (in dollars per share)	37.35
Canceled (in dollars per share)	43.76
Vested (in dollars per share)	41.63
End of period (in dollars per share)	$ 43.24	$ 45.73

INCENTIVE PLANS - Performance S

INCENTIVE PLANS - Performance Share Units (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Weighted- average grant date fair value per share (in dollars per share):
Weighted-average market value (in dollars per share)	$ 40.08	$ 50.33	$ 49.65
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period used for calculation of performance goals	3 years
Percentage of target shares earned	100.00%
Number of shares of common stock equivalent to each target share	1
Valuation Assumptions
Expected volatility	24.37%	27.13%	39.12%
Expected dividend yield	0.40%	0.08%	0.08%
Unvested stock awards (in shares):
Beginning of period (in shares)	1,357,257
Granted (in shares)	772,653
Canceled (in shares)	(91,597)
Payments (in shares)	(193,753)
End of period (in shares)	1,844,560	1,357,257
Weighted- average grant date fair value per share (in dollars per share):
Beginning of period (in dollars per share)	$ 45.45
Granted (in dollars per share)	27.03
Canceled (in dollars per share)	42.26
Payments (in dollars per share)	42.26
End of period (in dollars per share)	$ 38.22	$ 45.45
Weighted-average market value (in dollars per share)		$ 44.07	$ 48.34
Minimum | Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target shares earned	0.00%
Maximum | Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target shares earned	150.00%

INCENTIVE PLANS - Stock Option

INCENTIVE PLANS - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Options (in shares):
Outstanding, beginning of period (in shares)	6,656,588	26,514,119	31,508,106
Canceled (in shares)	(25,334)	(7,901)	(28,257)
Expired (in shares)	(2,613,909)	(1,646,581)	(602,093)
Exercised (in shares)	(2,489,949)	(18,203,048)	(4,363,637)
Outstanding, end of period (in shares)	1,527,396	6,656,588	26,514,119
Exercisable, end of period	1,527,396	6,656,588	26,514,119
Weighted- average exercise price (in dollars per share):
Outstanding, beginning of period (in dollars per share)	$ 131.78	$ 67.92	$ 48
Canceled (in dollars per share)	40.80	40.80	40.80
Expired (in dollars per share)	48.80	40.85	242.43
Exercised (in dollars per share)	49.10	41.39	40.82
Outstanding, end of period (in dollars per share)	67.92	48	50.72
Intrinsic value per share (in dollars per share):
Outstanding (in dollars per share)	0	0	6.11	$ 1.39
Exercised (in dollars per share)	$ 6.60	$ 13.03	$ 11.37
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award expiration period	6 years
Cash received from employee stock option exercises	$ 53

INCENTIVE PLANS - Stock Options

INCENTIVE PLANS - Stock Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number outstanding (in shares) | shares	1,527,396
Options outstanding, Weighted-average contractual life remaining	2 years 2 months 6 days
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 131.78
Options exercisable, Number exercisable (in shares) | shares	1,527,396
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 131.78
$39.00—$99.99
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of the range (in dollars per share)	39
Exercise price, high end of the range (in dollars per share)	$ 99.99
Number outstanding (in shares) | shares	700,892
Options outstanding, Weighted-average contractual life remaining	3 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 43.45
Options exercisable, Number exercisable (in shares) | shares	700,892
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 43.45
$100.00—$199.99
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of the range (in dollars per share)	100
Exercise price, high end of the range (in dollars per share)	$ 199.99
Number outstanding (in shares) | shares	502,416
Options outstanding, Weighted-average contractual life remaining	2 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 147.13
Options exercisable, Number exercisable (in shares) | shares	502,416
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 147.13
$200.00—$299.99
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of the range (in dollars per share)	200
Exercise price, high end of the range (in dollars per share)	$ 299.99
Number outstanding (in shares) | shares	124,088
Options outstanding, Weighted-average contractual life remaining	1 year 1 month 6 days
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 240.28
Options exercisable, Number exercisable (in shares) | shares	124,088
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 240.28
$300.00—$399.99
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of the range (in dollars per share)	300
Exercise price, high end of the range (in dollars per share)	$ 399.99
Number outstanding (in shares) | shares	200,000
Options outstanding, Weighted-average contractual life remaining	1 year 1 month 6 days
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 335.50
Options exercisable, Number exercisable (in shares) | shares	200,000
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 335.50

INCENTIVE PLANS - Incentive Com

INCENTIVE PLANS - Incentive Compensation Cost (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Incentive compensation cost	$ 2,183	$ 2,161	$ 2,360
Immediately Vested Stock Award
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Incentive compensation cost	73	61	51
Stock Option Programs
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Incentive compensation cost	0	0	1
Retirement Eligible Employees | Restricted and Deferred Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Incentive compensation cost	555	541	525
Nonretirement Eligible Employees | Restricted and Deferred Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Incentive compensation cost	509	461	668
Deferred Cash Awards and Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Incentive compensation cost	336	325	311
Variable Incentive Compensation
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Incentive compensation cost	710	773	803
2010 Key Employee Profit Sharing Plan (KEPSP)
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Incentive compensation cost	$ 0	$ 0	$ 1
2014 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Number of shares available for grant	52.1

INCENTIVE PLANS - Future Expens

INCENTIVE PLANS - Future Expenses (Details) $ in Millions	Dec. 31, 2016USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards	$ 562
Deferred cash awards	317
Future expense related to awards already granted	879
Future expense related to awards granted in 2017	669
Total	1,548
2,017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards	304
Deferred cash awards	182
Future expense related to awards already granted	486
Future expense related to awards granted in 2017	242
Total	728
2,018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards	177
Deferred cash awards	96
Future expense related to awards already granted	273
Future expense related to awards granted in 2017	181
Total	454
2,019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards	76
Deferred cash awards	36
Future expense related to awards already granted	112
Future expense related to awards granted in 2017	145
Total	257
2020 and beyond
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards	5
Deferred cash awards	3
Future expense related to awards already granted	8
Future expense related to awards granted in 2017	101
Total	$ 109

RETIREMENT BENEFITS - Net (Bene

RETIREMENT BENEFITS - Net (Benefit) Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure
Percentage of the significant plans over global pension and postretirement liabilities, which utilize quarterly measurement policy	90.00%
Pension Plans
Amounts that will be amortized from accumulated other comprehensive income (loss) into net expense in next fiscal year
Future amortization of gain (loss)	$ 233
Future amortization of prior service cost (credit)	(2)
U.S. Pension Plans
Defined Benefit Plan, Net Periodic Benefit Cost
Expected return on plan assets	(886)	$ (893)	$ (878)
Amortization of unrecognized
Total net (benefit) expense	(150)	(143)	(184)
U.S. Qualified Pension Plan
Defined Benefit Plan, Net Periodic Benefit Cost
Benefits earned during the year	3	4	6
Interest cost on benefit obligation	520	553	541
Expected return on plan assets	(886)	(893)	(878)
Amortization of unrecognized
Prior service (benefit) cost	0	(3)	(3)
Net actuarial loss	160	139	105
Curtailment loss (gain)	13	14	0
Settlement loss (gain)	0	0	0
Special termination benefits	0	0	0
Total net (benefit) expense	(190)	(186)	(229)
U.S. Nonqualified Pension Plan
Amortization of unrecognized
Total net (benefit) expense	40	43	45
Non-U.S. Pension Plans
Defined Benefit Plan, Net Periodic Benefit Cost
Expected return on plan assets	(287)	(323)	(384)
Amortization of unrecognized
Total net (benefit) expense	221	281	324
Non-U.S. Qualified Pension Plan
Defined Benefit Plan, Net Periodic Benefit Cost
Benefits earned during the year	154	168	178
Interest cost on benefit obligation	282	317	376
Expected return on plan assets	(287)	(323)	(384)
Amortization of unrecognized
Prior service (benefit) cost	(1)	2	1
Net actuarial loss	69	73	77
Curtailment loss (gain)	(2)	0	14
Settlement loss (gain)	6	44	53
Special termination benefits	0	0	9
Total net (benefit) expense	221	281	324
Non-U.S. Nonqualified Pension Plan
Amortization of unrecognized
Total net (benefit) expense	0	0	0
Postretirement Benefit Plans
Amounts that will be amortized from accumulated other comprehensive income (loss) into net expense in next fiscal year
Future amortization of gain (loss)	28
Future amortization of prior service cost (credit)	(9)
U.S. Postretirement Benefit Plans
Amortization of unrecognized
Total net (benefit) expense	15	30	32
U.S. Qualified Postretirement Benefit Plan
Defined Benefit Plan, Net Periodic Benefit Cost
Benefits earned during the year	0	0	0
Interest cost on benefit obligation	25	33	33
Expected return on plan assets	(9)	(3)	(1)
Amortization of unrecognized
Prior service (benefit) cost	0	0	0
Net actuarial loss	(1)	0	0
Curtailment loss (gain)	0	0	0
Settlement loss (gain)	0	0	0
Special termination benefits	0	0	0
Total net (benefit) expense	15	30	32
U.S. Nonqualified Postretirement Benefit Plan
Amortization of unrecognized
Total net (benefit) expense	0	0	0
Non-U.S. Postretirement Benefit Plans
Amortization of unrecognized
Total net (benefit) expense	38	46	41
Non-U.S. Qualified Postretirement Benefit Plan
Defined Benefit Plan, Net Periodic Benefit Cost
Benefits earned during the year	10	12	15
Interest cost on benefit obligation	94	108	120
Expected return on plan assets	(86)	(105)	(121)
Amortization of unrecognized
Prior service (benefit) cost	(10)	(11)	(12)
Net actuarial loss	30	43	39
Curtailment loss (gain)	0	(1)	0
Settlement loss (gain)	0	0	0
Special termination benefits	0	0	0
Total net (benefit) expense	38	46	41
Non-U.S. Nonqualified Postretirement Benefit Plan
Amortization of unrecognized
Total net (benefit) expense	$ 0	$ 0	$ 0

RETIREMENT BENEFITS - Contribut

RETIREMENT BENEFITS - Contributions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
U.S. Pension Plans
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Estimated future cash contributions	$ 0
Cash contributions paid by the Company	500	$ 0
Estimated benefits paid directly by Company	71
Benefits paid directly by the Company	56	52
Non-U.S. Pension Plans
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Estimated future cash contributions	90
Cash contributions paid by the Company	82	92
Estimated benefits paid directly by Company	44
Benefits paid directly by the Company	44	42
U.S. Postretirement Benefit Plans
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Estimated future cash contributions	0
Cash contributions paid by the Company	0	174
Estimated benefits paid directly by Company	0
Benefits paid directly by the Company	6	61
Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Estimated future cash contributions	4
Cash contributions paid by the Company	4	4
Estimated benefits paid directly by Company	5
Benefits paid directly by the Company	$ 5	$ 5

RETIREMENT BENEFITS - Funded St

RETIREMENT BENEFITS - Funded Status and Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
U.S. Pension Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	$ 13,943
Projected benefit obligation at period end	14,000	$ 13,943
Change in plan assets
Plan assets at fair value at beginning of year	12,137
Plan assets at fair value at year end	12,363	12,137
Funded status of the plans	(1,637)	(1,806)
Net amount recognized
Net amount recognized on the balance sheet	(1,637)	(1,806)
Amounts recognized in Accumulated other comprehensive income (loss)
Net amount recognized in equity-pretax	(6,908)	(6,373)
Accumulated benefit obligation at period end	13,994	13,932
U.S. Qualified Pension Plan
Change in projected benefit obligation
Projected benefit obligation at beginning of year	13,231	14,060
Benefits earned during the year	3	4	$ 6
Interest cost on benefit obligation	520	553	541
Plan amendments	0	0
Actuarial (gain) loss	351	(649)
Benefits paid, net of participants’ contributions	(722)	(751)
Expected government subsidy	0	0
Divestitures	0	0
Settlements (gain) loss	0	0
Curtailment (gain) loss	13	14
Foreign exchange impact and other	(125)	0
Projected benefit obligation at period end	13,271	13,231	14,060
Change in plan assets
Plan assets at fair value at beginning of year	12,137	13,071
Actual return on plan assets	572	(183)
Company contributions	500	0
Plan participants’ contributions	0	0
Divestitures	0	0
Settlements	0	0
Benefits paid, net of government subsidy	(722)	(751)
Foreign exchange impact and other	(124)	0
Plan assets at fair value at year end	12,363	12,137	13,071
Funded status of the plans	(908)	(1,094)
Net amount recognized
Benefit asset	0	0
Benefit liability	(908)	(1,094)
Net amount recognized on the balance sheet	(908)	(1,094)
Amounts recognized in Accumulated other comprehensive income (loss)
Net transition obligation	0	0
Prior service benefit	0	0
Net actuarial gain (loss)	(6,612)	(6,107)
Net amount recognized in equity-pretax	(6,612)	(6,107)
Accumulated benefit obligation at period end	13,268	13,226
U.S. Nonqualified Pension Plan
Change in projected benefit obligation
Projected benefit obligation at beginning of year	712
Projected benefit obligation at period end	729	712
Change in plan assets
Plan assets at fair value at beginning of year	0
Plan assets at fair value at year end	0	0
Funded status of the plans	(729)	(712)
Net amount recognized
Net amount recognized on the balance sheet	(729)	(712)
Amounts recognized in Accumulated other comprehensive income (loss)
Net amount recognized in equity-pretax	(296)	(266)
Accumulated benefit obligation at period end	726	706
Non-U.S. Pension Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	6,534
Projected benefit obligation at period end	6,522	6,534
Change in plan assets
Plan assets at fair value at beginning of year	6,104
Plan assets at fair value at year end	6,149	6,104
Funded status of the plans	(373)	(430)
Net amount recognized
Net amount recognized on the balance sheet	(373)	(430)
Amounts recognized in Accumulated other comprehensive income (loss)
Net amount recognized in equity-pretax	(1,274)	(1,609)
Accumulated benefit obligation at period end	6,090	6,049
Non-U.S. Qualified Pension Plan
Change in projected benefit obligation
Projected benefit obligation at beginning of year	6,534	7,252
Benefits earned during the year	154	168	178
Interest cost on benefit obligation	282	317	376
Plan amendments	(28)	6
Actuarial (gain) loss	589	(28)
Benefits paid, net of participants’ contributions	(323)	(294)
Expected government subsidy	0	0
Divestitures	(22)	(147)
Settlements (gain) loss	(38)	(61)
Curtailment (gain) loss	(15)	(8)
Foreign exchange impact and other	(611)	(671)
Projected benefit obligation at period end	6,522	6,534	7,252
Change in plan assets
Plan assets at fair value at beginning of year	6,104	7,057
Actual return on plan assets	967	56
Company contributions	126	134
Plan participants’ contributions	5	5
Divestitures	(5)	(131)
Settlements	(38)	(61)
Benefits paid, net of government subsidy	(329)	(299)
Foreign exchange impact and other	(681)	(657)
Plan assets at fair value at year end	6,149	6,104	7,057
Funded status of the plans	(373)	(430)
Net amount recognized
Benefit asset	711	726
Benefit liability	(1,084)	(1,156)
Net amount recognized on the balance sheet	(373)	(430)
Amounts recognized in Accumulated other comprehensive income (loss)
Net transition obligation	(1)	(1)
Prior service benefit	29	5
Net actuarial gain (loss)	(1,302)	(1,613)
Net amount recognized in equity-pretax	(1,274)	(1,609)
Accumulated benefit obligation at period end	6,090	6,049
Non-U.S. Nonqualified Pension Plan
Change in projected benefit obligation
Projected benefit obligation at beginning of year	0
Projected benefit obligation at period end	0	0
Change in plan assets
Plan assets at fair value at beginning of year	0
Plan assets at fair value at year end	0	0
Funded status of the plans	0	0
Net amount recognized
Net amount recognized on the balance sheet	0	0
Amounts recognized in Accumulated other comprehensive income (loss)
Net amount recognized in equity-pretax	0	0
Accumulated benefit obligation at period end	0	0
U.S. Postretirement Benefit Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	817
Projected benefit obligation at period end	686	817
Change in plan assets
Plan assets at fair value at beginning of year	166
Plan assets at fair value at year end	129	166
Funded status of the plans	(557)	(651)
Net amount recognized
Net amount recognized on the balance sheet	(557)	(651)
Amounts recognized in Accumulated other comprehensive income (loss)
Net amount recognized in equity-pretax	106	3
Accumulated benefit obligation at period end	686	817
U.S. Qualified Postretirement Benefit Plan
Change in projected benefit obligation
Projected benefit obligation at beginning of year	817	917
Benefits earned during the year	0	0	0
Interest cost on benefit obligation	25	33	33
Plan amendments	0	0
Actuarial (gain) loss	(105)	(55)
Benefits paid, net of participants’ contributions	(64)	(90)
Expected government subsidy	13	12
Divestitures	0	0
Settlements (gain) loss	0	0
Curtailment (gain) loss	0	0
Foreign exchange impact and other	0	0
Projected benefit obligation at period end	686	817	917
Change in plan assets
Plan assets at fair value at beginning of year	166	10
Actual return on plan assets	8	(1)
Company contributions	6	235
Plan participants’ contributions	49	49
Divestitures	0	0
Settlements	0	0
Benefits paid, net of government subsidy	(100)	(127)
Foreign exchange impact and other	0	0
Plan assets at fair value at year end	129	166	10
Funded status of the plans	(557)	(651)
Net amount recognized
Benefit asset	0	0
Benefit liability	(557)	(651)
Net amount recognized on the balance sheet	(557)	(651)
Amounts recognized in Accumulated other comprehensive income (loss)
Net transition obligation	0	0
Prior service benefit	0	0
Net actuarial gain (loss)	106	3
Net amount recognized in equity-pretax	106	3
Accumulated benefit obligation at period end	686	817
U.S. Nonqualified Postretirement Benefit Plan
Change in projected benefit obligation
Projected benefit obligation at beginning of year	0
Projected benefit obligation at period end	0	0
Change in plan assets
Plan assets at fair value at beginning of year	0
Plan assets at fair value at year end	0	0
Funded status of the plans	0	0
Net amount recognized
Net amount recognized on the balance sheet	0	0
Amounts recognized in Accumulated other comprehensive income (loss)
Net amount recognized in equity-pretax	0	0
Accumulated benefit obligation at period end	0	0
Non-U.S. Postretirement Benefit Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	1,291
Projected benefit obligation at period end	1,141	1,291
Change in plan assets
Plan assets at fair value at beginning of year	1,133
Plan assets at fair value at year end	1,015	1,133
Funded status of the plans	(126)	(158)
Net amount recognized
Net amount recognized on the balance sheet	(126)	(158)
Amounts recognized in Accumulated other comprehensive income (loss)
Net amount recognized in equity-pretax	(301)	(422)
Accumulated benefit obligation at period end	1,141	1,291
Non-U.S. Qualified Postretirement Benefit Plan
Change in projected benefit obligation
Projected benefit obligation at beginning of year	1,291	1,527
Benefits earned during the year	10	12	15
Interest cost on benefit obligation	94	108	120
Plan amendments	0	0
Actuarial (gain) loss	3	(88)
Benefits paid, net of participants’ contributions	(59)	(57)
Expected government subsidy	0	0
Divestitures	0	0
Settlements (gain) loss	0	0
Curtailment (gain) loss	(4)	0
Foreign exchange impact and other	(194)	(211)
Projected benefit obligation at period end	1,141	1,291	1,527
Change in plan assets
Plan assets at fair value at beginning of year	1,133	1,384
Actual return on plan assets	122	(5)
Company contributions	9	9
Plan participants’ contributions	0	0
Divestitures	0	0
Settlements	0	0
Benefits paid, net of government subsidy	(59)	(57)
Foreign exchange impact and other	(190)	(198)
Plan assets at fair value at year end	1,015	1,133	$ 1,384
Funded status of the plans	(126)	(158)
Net amount recognized
Benefit asset	166	115
Benefit liability	(292)	(273)
Net amount recognized on the balance sheet	(126)	(158)
Amounts recognized in Accumulated other comprehensive income (loss)
Net transition obligation	0	0
Prior service benefit	98	125
Net actuarial gain (loss)	(399)	(547)
Net amount recognized in equity-pretax	(301)	(422)
Accumulated benefit obligation at period end	1,141	1,291
Non-U.S. Nonqualified Postretirement Benefit Plan
Change in projected benefit obligation
Projected benefit obligation at beginning of year	0
Projected benefit obligation at period end	0	0
Change in plan assets
Plan assets at fair value at beginning of year	0
Plan assets at fair value at year end	0	0
Funded status of the plans	0	0
Net amount recognized
Net amount recognized on the balance sheet	0	0
Amounts recognized in Accumulated other comprehensive income (loss)
Net amount recognized in equity-pretax	0	0
Accumulated benefit obligation at period end	$ 0	$ 0

RETIREMENT BENEFITS - Accumulat

RETIREMENT BENEFITS - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Change in accumulated other comprehensive income (loss)
Change in deferred taxes, net		$ 30	$ 24	$ 660
Change, net of tax	[1]	(48)	43	(1,170)
Pension Plans and Postretirement Benefit Plans
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		(5,116)	(5,159)	(3,989)
Actuarial assumptions changes and plan experience		(854)	898	(3,404)
Net asset gain (loss) due to difference between actual and expected returns		400	(1,457)	833
Net amortizations		232	236	202
Prior service (cost) credit		28	(6)	13
Curtailment/settlement gain		17	57	67
Foreign exchange impact and other		99	291	459
Change in deferred taxes, net		30	24	660
Change, net of tax		(48)	43	(1,170)
End-of-period balance, net of tax		$ (5,164)	$ (5,116)	$ (5,159)
[1]	Reflects adjustments based on the actuarial valuations of Citi’s pension and postretirement plans, including changes in the mortality assumptions at December 31, 2014, and amortization of amounts previously recognized in Accumulated other comprehensive income (loss). See Note 8 to the Consolidated Financial Statements.

RETIREMENT BENEFITS - PBO and A

RETIREMENT BENEFITS - PBO and ABO Exceed Fair Value of Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
U.S. Pension Plans
PBO exceeds fair value of plan assets
Projected benefit obligation	$ 14,000	$ 13,943
Accumulated benefit obligation	13,994	13,932
Fair value of plan assets	12,363	12,137
ABO exceeds fair value of plan assets
Projected benefit obligation	14,000	13,943
Accumulated benefit obligation	13,994	13,932
Fair value of plan assets	12,363	12,137
Non-U.S. Pension Plans
PBO exceeds fair value of plan assets
Projected benefit obligation	2,484	3,918
Accumulated benefit obligation	2,168	3,488
Fair value of plan assets	1,399	2,762
ABO exceeds fair value of plan assets
Projected benefit obligation	2,282	2,369
Accumulated benefit obligation	2,012	2,047
Fair value of plan assets	$ 1,224	$ 1,243

RETIREMENT BENEFITS - Assumptio

RETIREMENT BENEFITS - Assumptions Used (Details)	3 Months Ended												12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
U.S. Pension Plans
Plan Assumptions - At year end
Expected return on assets (as a percent)	6.80%				7.00%								6.80%	7.00%
Plan Assumptions - During the year
Expected return on assets (as a percent)													7.00%	7.00%	7.00%
U.S. Qualified Pension Plan
Plan Assumptions - At year end
Discount rate (as a percent)	4.10%				4.40%								4.10%	4.40%
Plan Assumptions - During the year
Discount rate (as a percent)	3.55%	3.65%	3.95%	4.40%	4.35%	4.45%	3.85%	4.00%	4.25%	4.25%	4.55%	4.75%
U.S. Nonqualified Pension Plan
Plan Assumptions - At year end
Discount rate (as a percent)	4.00%				4.35%								4.00%	4.35%
Plan Assumptions - During the year
Discount rate (as a percent)	3.45%	3.55%	3.90%	4.35%	4.25%	4.30%	3.70%	3.90%							4.75%
U.S. Postretirement Benefit Plans
Plan Assumptions - At year end
Discount rate (as a percent)	3.90%				4.20%								3.90%	4.20%
Plan Assumptions - During the year
Discount rate (as a percent)	3.30%	3.40%	3.75%	4.20%	4.10%	4.20%	3.65%	3.80%	4.00%	3.95%	4.15%	4.35%
Non-U.S. Pension Plans | Weighted Average
Plan Assumptions - At year end
Discount rate (as a percent)	4.40%				4.76%								4.40%	4.76%
Future compensation increase rate (as a percent)	3.21%				3.24%								3.21%	3.24%
Expected return on assets (as a percent)	4.55%				4.95%								4.55%	4.95%
Plan Assumptions - During the year
Discount rate (as a percent)													4.76%	4.74%	5.60%
Future compensation increase rate (as a percent)													3.24%	3.27%	3.40%
Expected return on assets (as a percent)													4.95%	5.08%	5.68%
Non-U.S. Pension Plans | Minimum
Plan Assumptions - At year end
Discount rate (as a percent)	0.25%				0.25%								0.25%	0.25%
Future compensation increase rate (as a percent)	1.25%				1.00%								1.25%	1.00%
Expected return on assets (as a percent)	1.00%				1.60%								1.00%	1.60%
Plan Assumptions - During the year
Discount rate (as a percent)													0.25%	1.00%	1.60%
Future compensation increase rate (as a percent)													1.00%	0.75%	1.00%
Expected return on assets (as a percent)													1.60%	1.30%	1.20%
Non-U.S. Pension Plans | Maximum
Plan Assumptions - At year end
Discount rate (as a percent)	72.50%				42.00%								72.50%	42.00%
Future compensation increase rate (as a percent)	70.00%				40.00%								70.00%	40.00%
Expected return on assets (as a percent)	11.50%				11.50%								11.50%	11.50%
Plan Assumptions - During the year
Discount rate (as a percent)													42.00%	32.50%	29.25%
Future compensation increase rate (as a percent)													40.00%	30.00%	26.00%
Expected return on assets (as a percent)													11.50%	11.50%	11.50%
Non-U.S. Postretirement Benefit Plans | Weighted Average
Plan Assumptions - At year end
Discount rate (as a percent)	8.27%				7.90%								8.27%	7.90%
Expected return on assets (as a percent)	8.02%				8.01%								8.02%	8.01%
Plan Assumptions - During the year
Discount rate (as a percent)													7.90%	7.50%	8.65%
Expected return on assets (as a percent)													8.01%	8.51%	8.50%
Non-U.S. Postretirement Benefit Plans | Minimum
Plan Assumptions - At year end
Discount rate (as a percent)	1.75%				2.00%								1.75%	2.00%
Expected return on assets (as a percent)	8.00%				8.00%								8.00%	8.00%
Plan Assumptions - During the year
Discount rate (as a percent)													2.00%	2.25%	3.50%
Expected return on assets (as a percent)													8.00%	8.50%	8.50%
Non-U.S. Postretirement Benefit Plans | Maximum
Plan Assumptions - At year end
Discount rate (as a percent)	11.05%				13.20%								11.05%	13.20%
Expected return on assets (as a percent)	10.30%				10.70%								10.30%	10.70%
Plan Assumptions - During the year
Discount rate (as a percent)													13.20%	12.00%	11.90%
Expected return on assets (as a percent)													10.70%	10.40%	8.90%

RETIREMENT BENEFITS - Discount

RETIREMENT BENEFITS - Discount Rate and Expected Rate of Return (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
U.S. Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Expected return on assets (as a percent)	6.80%	7.00%
Expected return on plan assets	$ 886	$ 893	$ 878
Expected return on assets (as a percent)	7.00%	7.00%	7.00%
Actual return on plan assets	$ 967
Non-U.S. Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Expected return on plan assets	$ 287	$ 323	$ 384
U.S. pension and postretirement benefit plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Expected return on assets (as a percent)	6.80%	7.00%	7.00%
Expected return on assets (as a percent)	7.00%	7.00%	7.00%
Actual rate of return (as a percent)	4.90%	(1.70%)	7.80%
Top 5 Non-US Countries | U.S. pension and postretirement benefit plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Discount rate established rounding convention	0.005
JAPAN | U.S. pension and postretirement benefit plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Discount rate established rounding convention	0.01
All Other Countries | U.S. pension and postretirement benefit plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Discount rate established rounding convention	0.025

RETIREMENT BENEFITS - Mortality

RETIREMENT BENEFITS - Mortality Table (Details)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Percent increase to reflect Citigroup mortality experience rate			4.00%
Mortality projection, ultimate rate of annual improvement	0.75%	0.50%

RETIREMENT BENEFITS - Sensitivi

RETIREMENT BENEFITS - Sensitivities of Certain Key Assumptions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
U.S. Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	$ 31	$ 26	$ 28
Effect of one-percentage-point decrease in discount rates	(47)	(44)	(45)
Effect of one-percentage-point increase on benefits earned and interest cost for U.S. postretirement plans	(127)	(128)	(129)
Effect of one-percentage-point decrease on benefits earned and interest cost for U.S. postretirement plans	127	128	129
Non-U.S. Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	(33)	(32)	(39)
Effect of one-percentage-point decrease in discount rates	37	44	56
Effect of one-percentage-point increase on benefits earned and interest cost for U.S. postretirement plans	(61)	(63)	(67)
Effect of one-percentage-point decrease on benefits earned and interest cost for U.S. postretirement plans	61	63	$ 67
U.S. Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase of benefits earned and interest cost for U.S. postretirement plans	1	2
Effect of one-percentage-point decrease on benefits earned and interest cost for U.S. postretirement plans	(1)	(2)
Effect of one-percentage-point increase on accumulated postretirement benefit obligation for U.S. postretirement plans	30	45
Effect of one-percentage-point decrease on accumulated postretirement benefit obligation for U.S. postretirement plans	(26)	(38)
Non-U.S. Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase of benefits earned and interest cost for U.S. postretirement plans	12	15
Effect of one-percentage-point decrease on benefits earned and interest cost for U.S. postretirement plans	(10)	(12)
Effect of one-percentage-point increase on accumulated postretirement benefit obligation for U.S. postretirement plans	144	156
Effect of one-percentage-point decrease on accumulated postretirement benefit obligation for U.S. postretirement plans	$ (118)	$ (128)

RETIREMENT BENEFITS - Health Ca

RETIREMENT BENEFITS - Health Care Cost-Trend Rate (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
U.S. Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Health care cost increase following year (as a percent)	6.50%	7.00%
Ultimate rate to which cost increase is assumed to decline (as a percent)	5.00%	5.00%
Year in which the ultimate rate is reached	2,023	2,020
Non-U.S. Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Health care cost increase following year (as a percent)	6.86%	6.87%
Ultimate rate to which cost increase is assumed to decline (as a percent)	6.85%	6.36%
Non-U.S. Postretirement Benefit Plans | Minimum
Defined Benefit Plans and Other Postretirement Benefit Plans
Year in which the ultimate rate is reached	2,017	2,016
Non-U.S. Postretirement Benefit Plans | Maximum
Defined Benefit Plans and Other Postretirement Benefit Plans
Year in which the ultimate rate is reached	2,029	2,029

RETIREMENT BENEFITS - Plan Asse

RETIREMENT BENEFITS - Plan Assets (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		100.00%	100.00%
U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		100.00%	100.00%
Weighted Average | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		100.00%	100.00%
Weighted Average | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		100.00%	100.00%
Equity securities | U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		18.00%	19.00%
Equity securities | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target maximum asset allocation (as a percent)		0.00%	0.00%
Target minimum asset allocation (as a percent)		69.00%	68.00%
Equity securities | U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		18.00%	19.00%
Equity securities | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Target maximum asset allocation (as a percent)		0.00%	0.00%
Target minimum asset allocation (as a percent)		38.00%	41.00%
Equity securities | Weighted Average | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		14.00%	16.00%
Equity securities | Weighted Average | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		38.00%	41.00%
Equity securities | Forecast | Minimum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	0.00%
Equity securities | Forecast | Minimum | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	0.00%
Equity securities | Forecast | Minimum | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	0.00%
Equity securities | Forecast | Maximum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	30.00%
Equity securities | Forecast | Maximum | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	63.00%
Equity securities | Forecast | Maximum | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	39.00%
Debt securities | U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		47.00%	46.00%
Debt securities | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target maximum asset allocation (as a percent)		0.00%	0.00%
Target minimum asset allocation (as a percent)		100.00%	100.00%
Debt securities | U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		47.00%	46.00%
Debt securities | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Target maximum asset allocation (as a percent)		57.00%	56.00%
Target minimum asset allocation (as a percent)		100.00%	100.00%
Debt securities | Weighted Average | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		79.00%	77.00%
Debt securities | Weighted Average | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		58.00%	56.00%
Debt securities | Forecast | Minimum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	20.00%
Debt securities | Forecast | Minimum | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	0.00%
Debt securities | Forecast | Minimum | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	57.00%
Debt securities | Forecast | Maximum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	72.00%
Debt securities | Forecast | Maximum | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	100.00%
Debt securities | Forecast | Maximum | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	100.00%
Real estate | U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		5.00%	4.00%
Real estate | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target maximum asset allocation (as a percent)		0.00%	0.00%
Target minimum asset allocation (as a percent)		18.00%	18.00%
Real estate | U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		5.00%	4.00%
Real estate | Weighted Average | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		1.00%	1.00%
Real estate | Forecast | Minimum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	0.00%
Real estate | Forecast | Minimum | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	0.00%
Real estate | Forecast | Maximum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	10.00%
Real estate | Forecast | Maximum | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	18.00%
Private equity | U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		4.00%	6.00%
Private equity | U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		4.00%	6.00%
Private equity | Forecast | Minimum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	0.00%
Private equity | Forecast | Maximum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	12.00%
Other investments | U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		26.00%	25.00%
Other investments | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target maximum asset allocation (as a percent)		0.00%	0.00%
Target minimum asset allocation (as a percent)		100.00%	100.00%
Other investments | U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		26.00%	25.00%
Other investments | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Target maximum asset allocation (as a percent)		0.00%	0.00%
Target minimum asset allocation (as a percent)		4.00%	3.00%
Other investments | Weighted Average | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		6.00%	6.00%
Other investments | Weighted Average | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Weighted average allocation (as a percent)		4.00%	3.00%
Other investments | Forecast | Minimum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	12.00%
Other investments | Forecast | Minimum | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	0.00%
Other investments | Forecast | Minimum | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	0.00%
Other investments | Forecast | Maximum | U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	29.00%
Other investments | Forecast | Maximum | Non-U.S. Pension Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	100.00%
Other investments | Forecast | Maximum | Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Target asset allocation (as a percent)	3.00%

RETIREMENT BENEFITS - Fair Valu

RETIREMENT BENEFITS - Fair Value Disclosure (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
U.S. pension and postretirement benefit plans
Defined Benefit Plan Disclosure
Other investment liabilities	$ (562)	$ (525)
Total net assets	12,492	12,303
U.S. pension and postretirement benefit plans | Level 1
Defined Benefit Plan Disclosure
Other investment liabilities	(9)	(10)
U.S. pension and postretirement benefit plans | Level 2
Defined Benefit Plan Disclosure
Other investment liabilities	(553)	(515)
U.S. pension and postretirement benefit plans | Level 3
Defined Benefit Plan Disclosure
Other investment liabilities	0	0
U.S. pension and postretirement benefit plans | U.S. equity
Defined Benefit Plan Disclosure
Total assets	639	694
U.S. pension and postretirement benefit plans | U.S. equity | Level 1
Defined Benefit Plan Disclosure
Total assets	639	694
U.S. pension and postretirement benefit plans | U.S. equity | Level 2
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | U.S. equity | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Non-U.S. equity
Defined Benefit Plan Disclosure
Total assets	773	816
U.S. pension and postretirement benefit plans | Non-U.S. equity | Level 1
Defined Benefit Plan Disclosure
Total assets	773	816
U.S. pension and postretirement benefit plans | Non-U.S. equity | Level 2
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Non-U.S. equity | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Mutual funds
Defined Benefit Plan Disclosure
Total assets	216	223
U.S. pension and postretirement benefit plans | Mutual funds | Level 1
Defined Benefit Plan Disclosure
Total assets	216	223
U.S. pension and postretirement benefit plans | Mutual funds | Level 2
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Mutual funds | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Commingled funds
Defined Benefit Plan Disclosure
Total assets	866	915
U.S. pension and postretirement benefit plans | Commingled funds | Level 1
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Commingled funds | Level 2
Defined Benefit Plan Disclosure
Total assets	866	915
U.S. pension and postretirement benefit plans | Commingled funds | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Debt securities
Defined Benefit Plan Disclosure
Total assets	4,142	3,933
U.S. pension and postretirement benefit plans | Debt securities | Level 1
Defined Benefit Plan Disclosure
Total assets	1,297	1,172
U.S. pension and postretirement benefit plans | Debt securities | Level 2
Defined Benefit Plan Disclosure
Total assets	2,845	2,761
U.S. pension and postretirement benefit plans | Debt securities | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Annuity contracts
Defined Benefit Plan Disclosure
Total assets	3	27
U.S. pension and postretirement benefit plans | Annuity contracts | Level 1
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Annuity contracts | Level 2
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Annuity contracts | Level 3
Defined Benefit Plan Disclosure
Total assets	3	27	$ 59
U.S. pension and postretirement benefit plans | Derivatives
Defined Benefit Plan Disclosure
Total assets	551	527
U.S. pension and postretirement benefit plans | Derivatives | Level 1
Defined Benefit Plan Disclosure
Total assets	8	6
U.S. pension and postretirement benefit plans | Derivatives | Level 2
Defined Benefit Plan Disclosure
Total assets	543	521
U.S. pension and postretirement benefit plans | Derivatives | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Other investments
Defined Benefit Plan Disclosure
Total assets	2	147
U.S. pension and postretirement benefit plans | Other investments | Level 1
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Other investments | Level 2
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Other investments | Level 3
Defined Benefit Plan Disclosure
Total assets	2	147	161
U.S. pension and postretirement benefit plans | Total investments
Defined Benefit Plan Disclosure
Total assets	7,192	7,282
Net investments at fair value	7,888	7,959
Plan assets valued at NAV			2,496
U.S. pension and postretirement benefit plans | Total investments | Level 1
Defined Benefit Plan Disclosure
Total assets	2,933	2,911
Net investments at fair value	2,943	3,039
U.S. pension and postretirement benefit plans | Total investments | Level 2
Defined Benefit Plan Disclosure
Total assets	4,254	4,197
Net investments at fair value	4,940	4,746
U.S. pension and postretirement benefit plans | Total investments | Level 3
Defined Benefit Plan Disclosure
Total assets	5	174	220
Net investments at fair value	5	174
U.S. pension and postretirement benefit plans | Cash and short-term investments
Defined Benefit Plan Disclosure
Total assets	1,258	1,202
U.S. pension and postretirement benefit plans | Cash and short-term investments | Level 1
Defined Benefit Plan Disclosure
Total assets	19	138
U.S. pension and postretirement benefit plans | Cash and short-term investments | Level 2
Defined Benefit Plan Disclosure
Total assets	1,239	1,064
U.S. pension and postretirement benefit plans | Cash and short-term investments | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
U.S. pension and postretirement benefit plans | Other investment receivables
Defined Benefit Plan Disclosure
Plan assets valued at NAV	100	18
U.S. pension and postretirement benefit plans | Securities
Defined Benefit Plan Disclosure
Plan assets valued at NAV	4,504	4,326
Non U S Pension And Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Other investment liabilities	(961)	(690)
Total net assets	7,162	7,237
Non U S Pension And Postretirement Benefit Plans | Level 1
Defined Benefit Plan Disclosure
Other investment liabilities	(1)	0
Non U S Pension And Postretirement Benefit Plans | Level 2
Defined Benefit Plan Disclosure
Other investment liabilities	(960)	(690)
Non U S Pension And Postretirement Benefit Plans | Level 3
Defined Benefit Plan Disclosure
Other investment liabilities	0	0
Non U S Pension And Postretirement Benefit Plans | U.S. equity
Defined Benefit Plan Disclosure
Total assets	15	16
Non U S Pension And Postretirement Benefit Plans | U.S. equity | Level 1
Defined Benefit Plan Disclosure
Total assets	4	5
Non U S Pension And Postretirement Benefit Plans | U.S. equity | Level 2
Defined Benefit Plan Disclosure
Total assets	11	11
Non U S Pension And Postretirement Benefit Plans | U.S. equity | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
Non U S Pension And Postretirement Benefit Plans | Non-U.S. equity
Defined Benefit Plan Disclosure
Total assets	262	343
Non U S Pension And Postretirement Benefit Plans | Non-U.S. equity | Level 1
Defined Benefit Plan Disclosure
Total assets	87	74
Non U S Pension And Postretirement Benefit Plans | Non-U.S. equity | Level 2
Defined Benefit Plan Disclosure
Total assets	174	222
Non U S Pension And Postretirement Benefit Plans | Non-U.S. equity | Level 3
Defined Benefit Plan Disclosure
Total assets	1	47	48
Non U S Pension And Postretirement Benefit Plans | Mutual funds
Defined Benefit Plan Disclosure
Total assets	2,751	2,935
Non U S Pension And Postretirement Benefit Plans | Mutual funds | Level 1
Defined Benefit Plan Disclosure
Total assets	2,345	2,935
Non U S Pension And Postretirement Benefit Plans | Mutual funds | Level 2
Defined Benefit Plan Disclosure
Total assets	406	0
Non U S Pension And Postretirement Benefit Plans | Mutual funds | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
Non U S Pension And Postretirement Benefit Plans | Commingled funds
Defined Benefit Plan Disclosure
Total assets	22	26
Non U S Pension And Postretirement Benefit Plans | Commingled funds | Level 1
Defined Benefit Plan Disclosure
Total assets	22	26
Non U S Pension And Postretirement Benefit Plans | Commingled funds | Level 2
Defined Benefit Plan Disclosure
Total assets	0	0
Non U S Pension And Postretirement Benefit Plans | Commingled funds | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
Non U S Pension And Postretirement Benefit Plans | Debt securities
Defined Benefit Plan Disclosure
Total assets	4,619	4,215
Non U S Pension And Postretirement Benefit Plans | Debt securities | Level 1
Defined Benefit Plan Disclosure
Total assets	3,406	2,995
Non U S Pension And Postretirement Benefit Plans | Debt securities | Level 2
Defined Benefit Plan Disclosure
Total assets	1,206	1,215
Non U S Pension And Postretirement Benefit Plans | Debt securities | Level 3
Defined Benefit Plan Disclosure
Total assets	7	5	6
Non U S Pension And Postretirement Benefit Plans | Real estate
Defined Benefit Plan Disclosure
Total assets	4	4
Non U S Pension And Postretirement Benefit Plans | Real estate | Level 1
Defined Benefit Plan Disclosure
Total assets	0	0
Non U S Pension And Postretirement Benefit Plans | Real estate | Level 2
Defined Benefit Plan Disclosure
Total assets	3	3
Non U S Pension And Postretirement Benefit Plans | Real estate | Level 3
Defined Benefit Plan Disclosure
Total assets	1	1	0
Non U S Pension And Postretirement Benefit Plans | Annuity contracts
Defined Benefit Plan Disclosure
Total assets	37	42
Non U S Pension And Postretirement Benefit Plans | Annuity contracts | Level 1
Defined Benefit Plan Disclosure
Total assets	0	0
Non U S Pension And Postretirement Benefit Plans | Annuity contracts | Level 2
Defined Benefit Plan Disclosure
Total assets	1	1
Non U S Pension And Postretirement Benefit Plans | Annuity contracts | Level 3
Defined Benefit Plan Disclosure
Total assets	36	41	32
Non U S Pension And Postretirement Benefit Plans | Derivatives
Defined Benefit Plan Disclosure
Total assets	43
Non U S Pension And Postretirement Benefit Plans | Derivatives | Level 1
Defined Benefit Plan Disclosure
Total assets	0
Non U S Pension And Postretirement Benefit Plans | Derivatives | Level 2
Defined Benefit Plan Disclosure
Total assets	43
Non U S Pension And Postretirement Benefit Plans | Derivatives | Level 3
Defined Benefit Plan Disclosure
Total assets	0
Non U S Pension And Postretirement Benefit Plans | Other investments
Defined Benefit Plan Disclosure
Total assets	160	164
Non U S Pension And Postretirement Benefit Plans | Other investments | Level 1
Defined Benefit Plan Disclosure
Total assets	1	1
Non U S Pension And Postretirement Benefit Plans | Other investments | Level 2
Defined Benefit Plan Disclosure
Total assets	0	0
Non U S Pension And Postretirement Benefit Plans | Other investments | Level 3
Defined Benefit Plan Disclosure
Total assets	159	163	165
Non U S Pension And Postretirement Benefit Plans | Total investments
Defined Benefit Plan Disclosure
Total assets	7,913	7,745
Net investments at fair value	7,070	7,130
Plan assets valued at NAV			5
Non U S Pension And Postretirement Benefit Plans | Total investments | Level 1
Defined Benefit Plan Disclosure
Total assets	5,865	6,036
Net investments at fair value	5,980	6,109
Non U S Pension And Postretirement Benefit Plans | Total investments | Level 2
Defined Benefit Plan Disclosure
Total assets	1,844	1,452
Net investments at fair value	886	764
Non U S Pension And Postretirement Benefit Plans | Total investments | Level 3
Defined Benefit Plan Disclosure
Total assets	204	257	$ 251
Net investments at fair value	204	257
Non U S Pension And Postretirement Benefit Plans | Cash and short-term investments
Defined Benefit Plan Disclosure
Total assets	118	75
Non U S Pension And Postretirement Benefit Plans | Cash and short-term investments | Level 1
Defined Benefit Plan Disclosure
Total assets	116	73
Non U S Pension And Postretirement Benefit Plans | Cash and short-term investments | Level 2
Defined Benefit Plan Disclosure
Total assets	2	2
Non U S Pension And Postretirement Benefit Plans | Cash and short-term investments | Level 3
Defined Benefit Plan Disclosure
Total assets	0	0
Non U S Pension And Postretirement Benefit Plans | Securities
Defined Benefit Plan Disclosure
Plan assets valued at NAV	92	107
U.S. Pension Plans
Defined Benefit Plan Disclosure
Total net assets	$ 12,363	$ 12,137
Allocable interest (as a percent)	99.00%	98.60%
U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Total net assets	$ 129	$ 166
Allocable interest (as a percent)	1.00%	1.40%

RETIREMENT BENEFITS - Level 3 R

RETIREMENT BENEFITS - Level 3 Roll Forward (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
U.S. pension and postretirement benefit plans | Non-U.S. equity
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	$ 816
Plan assets at fair value at end of period	773	$ 816
U.S. pension and postretirement benefit plans | Non-U.S. equity | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	0
Plan assets at fair value at end of period	0	0
U.S. pension and postretirement benefit plans | Debt securities
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	3,933
Plan assets at fair value at end of period	4,142	3,933
U.S. pension and postretirement benefit plans | Debt securities | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	0
Plan assets at fair value at end of period	0	0
U.S. pension and postretirement benefit plans | Annuity contracts
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	27
Plan assets at fair value at end of period	3	27
U.S. pension and postretirement benefit plans | Annuity contracts | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	27	59
Realized gains (losses)	0	0
Unrealized gains (losses)	(3)	(4)
Purchases, sales, and issuances	(21)	(28)
Transfers in and/or out of Level 3	0	0
Plan assets at fair value at end of period	3	27
U.S. pension and postretirement benefit plans | Other investments
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	147
Plan assets at fair value at end of period	2	147
U.S. pension and postretirement benefit plans | Other investments | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	147	161
Realized gains (losses)	8	(1)
Unrealized gains (losses)	(10)	(9)
Purchases, sales, and issuances	(143)	(4)
Transfers in and/or out of Level 3	0	0
Plan assets at fair value at end of period	2	147
U.S. pension and postretirement benefit plans | U.S. equities
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	694
Plan assets at fair value at end of period	639	694
U.S. pension and postretirement benefit plans | U.S. equities | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	0
Realized gains (losses)	(2)
Unrealized gains (losses)	2
Purchases, sales, and issuances	0
Transfers in and/or out of Level 3	0
Plan assets at fair value at end of period	0	0
U.S. pension and postretirement benefit plans | Total investments
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	7,282
Plan assets at fair value at end of period	7,192	7,282
Plan assets valued at NAV			$ 2,496
U.S. pension and postretirement benefit plans | Total investments | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	174	220
Realized gains (losses)	6	(1)
Unrealized gains (losses)	(11)	(13)
Purchases, sales, and issuances	(164)	(32)
Transfers in and/or out of Level 3	0	0
Plan assets at fair value at end of period	5	174
Non U S Pension And Postretirement Benefit Plans | Non-U.S. equity
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	343
Plan assets at fair value at end of period	262	343
Non U S Pension And Postretirement Benefit Plans | Non-U.S. equity | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	47	48
Unrealized gains (losses)	(3)	(1)
Purchases, sales, and issuances	(2)	0
Transfers in and/or out of Level 3	(41)	0
Plan assets at fair value at end of period	1	47
Non U S Pension And Postretirement Benefit Plans | Debt securities
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	4,215
Plan assets at fair value at end of period	4,619	4,215
Non U S Pension And Postretirement Benefit Plans | Debt securities | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	5	6
Unrealized gains (losses)	0	(1)
Purchases, sales, and issuances	2	0
Transfers in and/or out of Level 3	0	0
Plan assets at fair value at end of period	7	5
Non U S Pension And Postretirement Benefit Plans | Real estate
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	4
Plan assets at fair value at end of period	4	4
Non U S Pension And Postretirement Benefit Plans | Real estate | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	1	0
Unrealized gains (losses)	0	0
Purchases, sales, and issuances	0	0
Transfers in and/or out of Level 3	0	1
Plan assets at fair value at end of period	1	1
Non U S Pension And Postretirement Benefit Plans | Annuity contracts
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	42
Plan assets at fair value at end of period	37	42
Non U S Pension And Postretirement Benefit Plans | Annuity contracts | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	41	32
Unrealized gains (losses)	(4)	2
Purchases, sales, and issuances	(1)	4
Transfers in and/or out of Level 3	0	3
Plan assets at fair value at end of period	36	41
Non U S Pension And Postretirement Benefit Plans | Other investments
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	164
Plan assets at fair value at end of period	160	164
Non U S Pension And Postretirement Benefit Plans | Other investments | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	163	165
Unrealized gains (losses)	4	(2)
Purchases, sales, and issuances	(8)	2
Transfers in and/or out of Level 3	0	(2)
Plan assets at fair value at end of period	159	163
Non U S Pension And Postretirement Benefit Plans | U.S. equities
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	16
Plan assets at fair value at end of period	15	16
Non U S Pension And Postretirement Benefit Plans | U.S. equities | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	0
Plan assets at fair value at end of period	0	0
Non U S Pension And Postretirement Benefit Plans | Total investments
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	7,745
Plan assets at fair value at end of period	7,913	7,745
Plan assets valued at NAV			$ 5
Non U S Pension And Postretirement Benefit Plans | Total investments | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets, Level 3 Reconciliation [Roll Forward]
Plan assets at fair value at beginning of period	257	251
Unrealized gains (losses)	(3)	(2)
Purchases, sales, and issuances	(9)	6
Transfers in and/or out of Level 3	(41)	2
Plan assets at fair value at end of period	$ 204	$ 257

RETIREMENT BENEFITS - Estimated

RETIREMENT BENEFITS - Estimated Future Benefit Payments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure
Subsidy received under the EGWP	$ 12.9	$ 11.6
U.S. Pension Plans
Postretirement Medical Plans with Prescription Drug Benefits [Abstract]
2,017	893
2,018	798
2,019	810
2,020	838
2,021	857
2022-2026	4,455
Non-U.S. Pension Plans
Postretirement Medical Plans with Prescription Drug Benefits [Abstract]
2,017	357
2,018	337
2,019	359
2,020	388
2,021	404
2022-2026	2,352
U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Reduction in accumulated postretirement benefit obligation due to subsidy	5	5
Reduction in postretirement expense due to subsidy	0.2	$ 0.2
Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Abstract]
2,017	62
2,018	60
2,019	58
2,020	56
2,021	55
2022-2026	248
Prescription Drug Subsidy Receipts, Fiscal Year Maturity [Abstract]
2,017	0
2,018	0
2,019	0
2,020	0
2,021	0
2022-2026	1
Postretirement Medical Plans with Prescription Drug Benefits [Abstract]
2,017	62
2,018	60
2,019	58
2,020	56
2,021	55
2022-2026	247
Non-U.S. Postretirement Benefit Plans
Postretirement Medical Plans with Prescription Drug Benefits [Abstract]
2,017	57
2,018	61
2,019	66
2,020	71
2,021	76
2022-2026	$ 475

RETIREMENT BENEFITS - Post Empl

RETIREMENT BENEFITS - Post Employment and Defined Contribution Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Contribution Plans
Maximum percentage contribution by employer of employees eligible pay	6.00%	6.00%
Maximum compensation to be eligible for fixed contribution from employer	$ 100,000
Percentage of fixed contribution by employer, for eligible employees whose compensation is $100,000 or less	2.00%
U.S. Postretirement Benefit Plans
Defined Benefit Plan Disclosure
Funded status	$ (157,000,000)	$ (183,000,000)
Amount recognized in accumulated other comprehensive income (loss)	34,000,000	45,000,000
Amortization of unrecognized
Total net expense	$ 15,000,000	$ 30,000,000	$ 32,000,000
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
Discount rate (as a percent)	3.90%	4.20%
Health care cost increase following year (as a percent)	6.50%	7.00%
Ultimate rate to which cost increase is assumed to decline (as a percent)	5.00%	5.00%
Year in which the ultimate rate is reached	2,023	2,020
U.S. Postretirement Benefit Plans
Defined Benefit Plan, Net Periodic Benefit Cost
Interest cost on benefit obligation	$ 3,000,000	$ 4,000,000	5,000,000
Amortization of unrecognized
Prior service benefit	(31,000,000)	(31,000,000)	(31,000,000)
Net actuarial loss	5,000,000	12,000,000	14,000,000
Total service-related benefit	(23,000,000)	(15,000,000)	(12,000,000)
Non-service-related (benefit) expense	21,000,000	3,000,000	37,000,000
Total net expense	$ (2,000,000)	$ (12,000,000)	25,000,000
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
Discount rate (as a percent)	3.40%	3.70%
Health care cost increase following year (as a percent)	6.50%	7.00%
Ultimate rate to which cost increase is assumed to decline (as a percent)	5.00%	5.00%
Year in which the ultimate rate is reached	2,023	2,020
Non-U.S. Postretirement Benefit Plans
Amortization of unrecognized
Total net expense	$ 38,000,000	$ 46,000,000	41,000,000
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
Health care cost increase following year (as a percent)	6.86%	6.87%
Ultimate rate to which cost increase is assumed to decline (as a percent)	6.85%	6.36%
U.S. Postretirement Benefit Plans
Defined Contribution Plans
Pretax expense associated with Citigroup 401(k) plan	$ 371,000,000	$ 380,000,000	383,000,000
Non-U.S. Postretirement Benefit Plans
Defined Contribution Plans
Pretax expense associated with Citigroup 401(k) plan	$ 268,000,000	$ 282,000,000	$ 302,000,000

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Provision (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current
Federal									$ 1,016	$ 861	$ 181
Foreign									3,585	3,397	3,281
State									384	388	388
Total current income taxes									4,985	4,646	3,850
Deferred
Federal									1,280	3,019	2,510
Foreign									53	(4)	361
State									126	(221)	476
Total deferred income taxes									1,459	2,794	3,347
Provision (benefit) for income tax on continuing operations before noncontrolling interests	$ 1,509	$ 1,733	$ 1,723	$ 1,479	$ 1,403	$ 1,881	$ 2,036	$ 2,120	6,444	7,440	7,197
Provision (benefit) for income taxes on discontinued operations									(22)	(29)	12
Income tax expense (benefit) reported in stockholders’ equity related to:
FX translation									(402)	(906)	65
Investment securities									59	(498)	1,007
Employee stock plans									13	(35)	(87)
Cash flow hedges									27	176	207
Benefit plans									(30)	(24)	(660)
FVO DVA									(201)	0	0
Retained earnings									0	0	(353)
Income taxes before non-controlling interests									5,888	6,124	7,388
Provision (benefit) for effect of securities transactions									332	239	200
Provision (benefit) for effect of other-than-temporary-impairment losses									$ (217)	$ (93)	$ (148)

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal statutory rate	35.00%	35.00%	35.00%
State income taxes, net of federal benefit	1.80%	1.70%	3.40%
Foreign income tax rate differential	(3.60%)	(4.60%)	(0.30%)
Audit settlements	(0.60%)	(1.70%)	(2.40%)
Effect of tax law changes	0.00%	0.40%	1.20%
Nondeductible legal and related expenses	0.00%	0.30%	18.30%
Basis difference in affiliates	(0.10%)	(0.00%)	(2.50%)
Tax advantaged investments	(2.40%)	(1.80%)	(3.60%)
Other, net	(0.10%)	0.70%	(0.10%)
Effective income tax rate	30.00%	30.00%	49.00%
DTA change in enacted tax rate		$ 101	$ 210

INCOME TAXES - Deferred Income

INCOME TAXES - Deferred Income Taxes (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets
Credit loss deduction	$ 5,146	$ 6,058
Deferred compensation and employee benefits	3,798	4,110
Repositioning and settlement reserves	1,033	1,429
Unremitted foreign earnings	9,311	8,403
Investment and loan basis differences	4,829	3,248
Cash flow hedges	327	359
Tax credit and net operating loss carry-forwards	20,793	23,053
Fixed assets and leases	1,739	1,356
Other deferred tax assets	2,714	3,176
Gross deferred tax assets	49,690	51,192
Valuation allowance	0	0
Deferred tax assets after valuation allowance	49,690	51,192
Deferred tax liabilities
Deferred policy acquisition costs and value of insurance in force	(5)	(327)
Intangibles	(1,711)	(1,146)
Debt issuances	(641)	(850)
Other deferred tax liabilities	(665)	(1,020)
Gross deferred tax liabilities	(3,022)	(3,343)
Net deferred tax assets	$ 46,668	$ 47,849

INCOME TAXES - Unrecognized Tax

INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Total unrecognized tax benefits at January 1	$ 1,235	$ 1,060	$ 1,574
Net amount of increases for current year’s tax positions	34	32	135
Gross amount of increases for prior years’ tax positions	273	311	175
Gross amount of decreases for prior years’ tax positions	(225)	(61)	(772)
Amounts of decreases relating to settlements	(174)	(45)	(28)
Reductions due to lapse of statutes of limitation	(21)	(22)	(30)
Foreign exchange, acquisitions and dispositions	(30)	(40)	6
Total unrecognized tax benefits at December 31	1,092	1,235	1,060
Amount of unrecognized tax benefit which would impact effective tax rate if recognized	$ 800	$ 900	$ 800

INCOME TAXES - Interest and Pen

INCOME TAXES - Interest and Penalties (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense [Abstract]
Total interest and penalties in the Consolidated Balance Sheet at January 1, Pretax	$ 260	$ 233	$ 269	$ 277
Total interest and penalties in the Consolidated Statement of Income, Pretax		105	(29)	(1)
Total interest and penalties in the Consolidated Balance Sheet at December 31, Pretax		260	233	269
Reconciliation of Unrecognized Tax Benefits, Including Amounts Pertaining to Examined Tax Returns, Net of Tax [Roll Forward]
Total interest and penalties in the Consolidated Balance Sheet at January 1, Net of tax	164	146	169	173
Total interest and penalties in the Consolidated Statement of Income, Net of tax		68	(18)	(1)
Total interest and penalties in the Consolidated Balance Sheet at December 31, Net of tax		164	146	169
Foreign penalties included in total interest and penalties in the balance sheet		3	3	2
State penalties included in total interest and penalties		3	3	3
Gross uncertain tax positions for items relating to concluded audits		174	$ 45	$ 28
State and Local
Reconciliation of Unrecognized Tax Benefits, Including Amounts Pertaining to Examined Tax Returns, Net of Tax [Roll Forward]
Gross uncertain tax positions for items relating to concluded audits		$ 78
Forecast | State and Local
Reconciliation of Unrecognized Tax Benefits, Including Amounts Pertaining to Examined Tax Returns, Net of Tax [Roll Forward]
Expected tax benefit to continuing operations	$ 51

INCOME TAXES - Foreign Earnings

INCOME TAXES - Foreign Earnings (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Examination
Accumulated undistributed profits of non-U.S. subsidiaries considered indefinitely reinvested	$ 47,000
Additional tax liability to be provided should be undistributed earnings of foreign subsidiaries which were indefinitely invested were remitted currently	13,100
Total bad debt reserved not included in deferred tax liabilities calculation	358
Deferred tax liabilities not recognized relating to bad debt reserved	125
In offices outside the U.S.
Income Tax Examination
Pretax earnings	$ 11,600	$ 11,300	$ 10,100

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets by Jurisdiction (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Deferred Tax Assets by Jurisdiction
Foreign tax credits (FTCs)	$ 14,200	$ 15,900
Net deferred tax assets	46,668	47,849
Foreign tax credits related to companies filing U.S. federal tax separate from Citigroup's consolidated U.S. federal tax return expected to be utilized in consolidated return	1,900	1,700
U.S. federal
Deferred Tax Assets by Jurisdiction
Net operating losses (NOLs)	3,500	3,400
Foreign tax credits (FTCs)	14,200	15,900
General business credits (GBCs)	900	1,300
Future tax deductions and credits	21,900	20,700
Net deferred tax assets	40,500	41,300
Deferred tax liability to be reversed in carry forward period	2,000
Tax carryforwards related to companies that file U.S. federal tax separate from Citigroup's non-consolidated U.S. federal tax return		500
NOL carryforwards related to companies filing U.S. federal tax separate from Citigroup's consolidated U.S. federal tax return expected to be utilized in the consolidated return		2,900
State and Local
Deferred Tax Assets by Jurisdiction
Future tax deductions and credits	1,700	1,200
Net deferred tax assets	4,100	3,900
New York
Deferred Tax Assets by Jurisdiction
Net operating losses (NOLs)	2,200	2,400
Other state
Deferred Tax Assets by Jurisdiction
Net operating losses (NOLs)	200	300
Foreign
Deferred Tax Assets by Jurisdiction
Future tax deductions and credits	1,600	2,000
Net deferred tax assets	2,100	2,600
APB 23 Subsidiaries
Deferred Tax Assets by Jurisdiction
Net operating losses (NOLs)	100	200
Non APB 23 Subsidiaries
Deferred Tax Assets by Jurisdiction
Net operating losses (NOLs)	$ 400	$ 400

INCOME TAXES - Tax Credit Carry

INCOME TAXES - Tax Credit Carryforward and Expiration Dates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Loss and Tax Carryforwards
Foreign tax credits related to companies filing U.S. federal tax separate from Citigroup's consolidated U.S. federal tax return expected to be utilized in consolidated return	$ 1,900	$ 1,700
Net DFA	46,668	47,849
Amount of taxable income necessary to fully realize U.S. federal, state and local DTAs	$ 57,000
U.S. Federal and New York State and City NOL carryforward period	20 years
U.S. foreign tax credit carryforward period (in years)	10 years
Limit on utilization of foreign tax credit carryforwards (as percent)	35.00%
Domestic losses allowed to be reclassified as foreign source income	$ 49,000
Limit on domestic losses to be reclassified as foreign source income (as a percent)	50.00%
Foreign tax credits (FTCs)	$ 14,200	15,900
Increase (decrease) in deferred tax assets	(1,700)
Increase (decrease) in deferred tax assets due to FTC carryforwards	(1,200)
Foreign
Operating Loss and Tax Carryforwards
Tax credit carryforward	14,200	15,900
Net DFA	2,100	2,600
U.S. federal
Operating Loss and Tax Carryforwards
Tax credit carryforward	900	1,300
Operating loss carryforward	10,000	9,700
Net DFA	40,500	41,300
Foreign tax credits (FTCs)	14,200	15,900
2018 | Foreign
Operating Loss and Tax Carryforwards
Tax credit carryforward	2,700	4,800
2019 | Foreign
Operating Loss and Tax Carryforwards
Tax credit carryforward	1,300	1,200
2020 | Foreign
Operating Loss and Tax Carryforwards
Tax credit carryforward	3,100	3,100
2021 | Foreign
Operating Loss and Tax Carryforwards
Tax credit carryforward	1,900	1,700
2022 | Foreign
Operating Loss and Tax Carryforwards
Tax credit carryforward	3,300	3,400
2023 | Foreign
Operating Loss and Tax Carryforwards
Tax credit carryforward	500	400
2025 | Foreign
Operating Loss and Tax Carryforwards
Tax credit carryforward	1,400	1,300
2027 | U.S. federal
Operating Loss and Tax Carryforwards
Operating loss carryforward	200	200
2028 | U.S. federal
Operating Loss and Tax Carryforwards
Operating loss carryforward	100	100
2030 | U.S. federal
Operating Loss and Tax Carryforwards
Operating loss carryforward	300	300
2031 | U.S. federal
Operating Loss and Tax Carryforwards
Tax credit carryforward	0	200
Operating loss carryforward	0	1,500
2032 | U.S. federal
Operating Loss and Tax Carryforwards
Tax credit carryforward	0	400
2033 | U.S. federal
Operating Loss and Tax Carryforwards
Tax credit carryforward	300	300
Operating loss carryforward	1,700	1,700
2034 | U.S. federal
Operating Loss and Tax Carryforwards
Tax credit carryforward	200	200
Operating loss carryforward	2,300	2,300
2034 | New York state tax authority
Operating Loss and Tax Carryforwards
Operating loss carryforward	13,000	14,600
2034 | New York City tax authority
Operating Loss and Tax Carryforwards
Operating loss carryforward	12,200	13,300
2035 | U.S. federal
Operating Loss and Tax Carryforwards
Tax credit carryforward	200	200
Operating loss carryforward	3,200	3,600
2036 | U.S. federal
Operating Loss and Tax Carryforwards
Tax credit carryforward	200	0
Operating loss carryforward	2,200	0
Various
Operating Loss and Tax Carryforwards
Total APB subsidiary NOL carryforward	$ 100	$ 200

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended								12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Earnings Per Share [Abstract]
Income from continuing operations before attribution of noncontrolling interests		$ 3,591	$ 3,887	$ 4,047	$ 3,508	$ 3,405	$ 4,306	$ 4,858	$ 4,817	$ 15,033		$ 17,386		$ 7,504
Less: Noncontrolling interests from continuing operations										63		90		192
Net income from continuing operations (for EPS purposes)										14,970		17,296		7,312
Income (loss) from discontinued operations, net of taxes		(3)	(30)	(23)	(2)	(45)	(10)	6	(5)	(58)		(54)		(2)
Citigroup’s net income		$ 3,573	$ 3,840	$ 3,998	$ 3,501	$ 3,335	$ 4,291	$ 4,846	$ 4,770	14,912		17,242		7,310
Less: Preferred dividends										1,077		769		511
Net income available to common shareholders										13,835		16,473		6,799
Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to basic EPS										195		224		111
Net income allocated to common shareholders for basic EPS										13,640		16,249		6,688
Add: Interest expense, net of tax, and dividends on convertible securities and adjustment of undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to diluted EPS										0		0		1
Net income allocated to common shareholders for diluted EPS										$ 13,640		$ 16,249		$ 6,689
Weighted-average common shares outstanding applicable to basic EPS (in shares)										2,888.1		3,004		3,031.6
Effect of dilutive securities
Options (in shares)										0.1		3.6		5.1
Other employee plans (in shares)										0.1		0.1		0.3
Adjusted weighted-average common shares outstanding applicable to diluted EPS (in shares)										2,888.3		3,007.7		3,037
Basic
Income from continuing operations (in dollars per share)		$ 1.14	$ 1.25	$ 1.25	$ 1.11	$ 1.04	$ 1.36	$ 1.51	$ 1.51	$ 4.74	[1]	$ 5.43	[1]	$ 2.21	[1]
Discontinued operations (in dollars per share)	[1]									(0.02)		(0.02)		0
Net income (in dollars per share)		1.14	1.24	1.24	1.10	1.02	1.36	1.52	1.51	4.72	[1]	5.41	[1]	2.21	[1]
Diluted
Income from continuing operations (in dollars per share)		1.14	1.25	1.25	1.11	1.03	1.36	1.51	1.51	4.74	[1]	5.42	[1]	2.20	[1]
Discontinued operations (in dollars per share)	[1]									(0.02)		(0.02)		0
Net income (in dollars per share)		1.14	$ 1.24	$ 1.24	$ 1.10	1.02	$ 1.35	$ 1.51	$ 1.51	$ 4.72	[1]	$ 5.40	[1]	$ 2.20	[1]
Weighted-average options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share
Antidilutive securities excluded from computation of earnings per common share (in shares)										4.2		0.9		2.8
Antidilutive securities exercise price (in dollars per share)		98.01				199.16				$ 98.01		$ 199.16		$ 153.91
Warrants issued to U.S. Treasury as part of TARP and loss-sharing agreement | Warrant with the exercise price of $178.50
Antidilutive Securities Excluded from Computation of Earnings Per Share
Antidilutive securities excluded from computation of earnings per common share (in shares)										21		21		21
Antidilutive securities exercise price (in dollars per share)		178.50				178.50				$ 178.50		$ 178.50		$ 178.50
Warrants issued to U.S. Treasury as part of TARP and loss-sharing agreement | Warrant with the exercise price of $105.83
Antidilutive Securities Excluded from Computation of Earnings Per Share
Antidilutive securities excluded from computation of earnings per common share (in shares)										25.5		25.5		25.5
Antidilutive securities exercise price (in dollars per share)		$ 105.83				$ 105.83				$ 105.83		$ 105.83		$ 105.83
[1]	Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

FEDERAL FUNDS, SECURITIES BO105

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Federal funds sold	$ 0	$ 25
Securities purchased under agreements to resell	131,473	119,777
Deposits paid for securities borrowed	105,340	99,873
Total	236,813	219,675
Federal funds purchased	178	189
Securities sold under agreements to repurchase	125,685	131,650
Deposits received for securities loaned	15,958	14,657
Total	141,821	146,496
Securities-for-securities lending transactions	$ 9,300	$ 8,800

FEDERAL FUNDS, SECURITIES BO106

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS- Offsetting (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Securities purchased under agreements to resell
Gross amounts of recognized assets	$ 176,284	$ 176,167
Gross amounts offset on the Consolidated Balance Sheet	44,811	56,390
Net amounts of assets included on the Consolidated Balance Sheet	131,473	119,777
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	102,874	92,039
Net amounts	28,599	27,738
Deposits paid for securities borrowed
Gross amounts of recognized assets	105,340	99,873
Net amounts of assets included on the Consolidated Balance Sheet	105,340	99,873
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	16,200	16,619
Net amounts	89,140	83,254
Total
Total	281,624	276,040
Gross amounts offset on the Consolidated Balance Sheet	44,811	56,390
Net amounts of assets included on the Consolidated Balance Sheet	236,813	219,650
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	119,074	108,658
Net amounts	117,739	110,992
Securities sold under agreements to repurchase
Gross amounts of recognized liabilities	170,496	188,040
Gross amounts offset on the Consolidated Balance Sheet	44,811	56,390
Net amounts of liabilities included on the Consolidated Balance Sheet	125,685	131,650
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	63,517	60,641
Net amounts	62,168	71,009
Deposits received for securities loaned
Gross amounts of recognized liabilities	15,958	14,657
Net amounts of liabilities included on the Consolidated Balance Sheet	15,958	14,657
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	3,529	3,226
Net amounts	12,429	11,431
Total
Gross amounts of recognized liabilities	186,454	202,697
Gross amounts offset on the Consolidated Balance Sheet	44,811	56,390
Net amounts of liabilities included on the Consolidated Balance Sheet	141,643	146,307
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	67,046	63,867
Net amounts	$ 74,597	$ 82,440

FEDERAL FUNDS, SECURITIES BO107

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Repurchase Agreements (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Assets Sold under Agreements to Repurchase
Repurchase agreements	$ 170,496	$ 188,040
Security lending agreements	15,958	14,657
Gross amounts of recognized liabilities	186,454	202,697
U.S. Treasury and federal agency securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	66,263	67,005
Security lending agreements	0	0
Gross amounts of recognized liabilities	66,263	67,005
State and municipal securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	334	403
Security lending agreements	0	0
Gross amounts of recognized liabilities	334	403
Foreign government
Assets Sold under Agreements to Repurchase
Repurchase agreements	52,988	66,633
Security lending agreements	1,390	789
Gross amounts of recognized liabilities	54,378	67,422
Corporate
Assets Sold under Agreements to Repurchase
Repurchase agreements	17,164	15,355
Security lending agreements	630	1,085
Gross amounts of recognized liabilities	17,794	16,440
Equity securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	12,206	10,297
Security lending agreements	13,913	12,484
Gross amounts of recognized liabilities	26,119	22,781
Mortgage-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	11,421	19,913
Security lending agreements	0	0
Gross amounts of recognized liabilities	11,421	19,913
Asset-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	5,428	4,572
Security lending agreements	0	0
Gross amounts of recognized liabilities	5,428	4,572
Other debt securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	4,692	3,862
Security lending agreements	25	299
Gross amounts of recognized liabilities	4,717	4,161
Open and overnight
Assets Sold under Agreements to Repurchase
Repurchase agreements	79,740	89,732
Security lending agreements	10,813	9,096
Gross amounts of recognized liabilities	90,553	98,828
Up to 30 days
Assets Sold under Agreements to Repurchase
Repurchase agreements	50,399	54,336
Security lending agreements	2,169	1,823
Gross amounts of recognized liabilities	52,568	56,159
31–90 days
Assets Sold under Agreements to Repurchase
Repurchase agreements	19,396	21,541
Security lending agreements	2,044	2,324
Gross amounts of recognized liabilities	21,440	23,865
Greater than 90 days
Assets Sold under Agreements to Repurchase
Repurchase agreements	20,961	22,431
Security lending agreements	932	1,414
Gross amounts of recognized liabilities	$ 21,893	$ 23,845

BROKERAGE RECEIVABLES AND BR108

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Brokers and Dealers [Abstract]
Receivables from customers	$ 10,374	$ 10,435
Receivables from brokers, dealers, and clearing organizations	18,513	17,248
Total brokerage receivable	28,887	27,683
Payables to customers	37,237	35,653
Payables to brokers, dealers, and clearing organizations	19,915	18,069
Total brokerage payable	$ 57,152	$ 53,722

INVESTMENTS - Overview (Details

INVESTMENTS - Overview (Details) $ in Millions		12 Months Ended
		Dec. 31, 2016USD ($)investment	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Investment Holdings
Investments		$ 353,304	$ 342,955
Interest and dividends on investments
Taxable interest		6,924	6,414	$ 6,311
Interest exempt from U.S. federal income tax		483	215	439
Dividend income		175	388	445
Total interest and dividend income		7,582	7,017	7,195
Gross realized investments losses, excluding losses from other-than-temporary impairment
Gross realized investment gains		1,460	1,124	1,020
Gross realized investment losses		(512)	(442)	(450)
Net realized gains on sale of investments	[1]	$ 948	682	570
HTM securities sold, percent of principal collected, minimum		85.00%
Available-for-sale Securities transferred from Held-to-maturity
Carrying value of HTM securities sold		$ 49	392	8
Net realized gain (loss) on sale of HTM securities		14	10	0
Carrying value of securities reclassified to AFS		150	243	889
OTTI losses on securities reclassified to AFS		(6)	(15)	$ (25)
Securities available-for-sale
Amortized cost		300,269	300,202
Gross unrealized gains		1,721	1,375
Gross unrealized losses		2,566	2,441
Fair value		$ 299,424	299,136
Number of investments exceeded their fair value | investment		4,319
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		$ 1,394	1,334
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		1,172	1,107
Mortgage-backed securities - U.S. agency-sponsored
Securities available-for-sale
Amortized cost		38,663	39,584
Gross unrealized gains		248	367
Gross unrealized losses		506	237
Fair value		38,405	39,714
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		436	141
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		70	96
Mortgage-backed securities - Prime
Securities available-for-sale
Amortized cost		2	2
Gross unrealized gains		0	0
Gross unrealized losses		0	0
Fair value		2	2
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		0	0
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		0	0
Mortgage-backed securities - Alt-A
Securities available-for-sale
Amortized cost		43	50
Gross unrealized gains		7	5
Gross unrealized losses		0	0
Fair value		50	55
Mortgage-backed securities - Non-U.S. residential
Securities available-for-sale
Amortized cost		3,852	5,909
Gross unrealized gains		13	31
Gross unrealized losses		7	11
Fair value		3,858	5,929
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		0	7
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		7	4
Mortgage-backed securities - Commercial
Securities available-for-sale
Amortized cost		357	573
Gross unrealized gains		2	2
Gross unrealized losses		1	4
Fair value		358	571
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		1	3
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		0	1
Mortgage-backed securities
Securities available-for-sale
Amortized cost		42,917	46,118
Gross unrealized gains		270	405
Gross unrealized losses		514	252
Fair value		42,673	46,271
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		437	151
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		77	101
U.S. Treasury
Securities available-for-sale
Amortized cost		113,606	113,096
Gross unrealized gains		629	254
Gross unrealized losses		452	515
Fair value		113,783	112,835
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		445	505
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		7	10
Agency obligations
Securities available-for-sale
Amortized cost		9,952	10,095
Gross unrealized gains		21	22
Gross unrealized losses		85	37
Fair value		9,888	10,080
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		83	30
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		2	7
U.S. Treasury and federal agency securities
Securities available-for-sale
Amortized cost		123,558	123,191
Gross unrealized gains		650	276
Gross unrealized losses		537	552
Fair value		123,671	122,915
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		528	535
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		9	17
State and municipal securities
Securities available-for-sale
Amortized cost		10,797	12,099
Gross unrealized gains		80	132
Gross unrealized losses		757	772
Fair value		10,120	11,459
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		55	26
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		702	746
Foreign government
Securities available-for-sale
Amortized cost		98,112	88,751
Gross unrealized gains		590	402
Gross unrealized losses		554	479
Fair value		98,148	88,674
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		243	371
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		311	108
Corporate
Securities available-for-sale
Amortized cost		17,195	19,492
Gross unrealized gains		105	129
Gross unrealized losses		176	291
Fair value		17,124	19,330
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		129	190
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		47	101
Asset-backed securities
Securities available-for-sale
Amortized cost		6,810	9,261
Gross unrealized gains		6	5
Gross unrealized losses		22	92
Fair value		6,794	9,174
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		0	58
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		22	34
Other debt securities
Securities available-for-sale
Amortized cost		503	688
Gross unrealized gains		0	0
Gross unrealized losses		0	0
Fair value		503	688
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		0	0
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		0	0
Debt securities
Securities available-for-sale
Amortized cost		299,892	299,600
Gross unrealized gains		1,701	1,349
Gross unrealized losses		2,560	2,438
Fair value		$ 299,033	298,511
Percentage of investments gross-unrealized loss position for less than a year, rated investment grade		98.00%
Percentage of gross-unrealized loss position for a year or more rated investment grade		76.00%
Marketable equity securities AFS
Securities available-for-sale
Amortized cost		$ 377	602
Gross unrealized gains		20	26
Gross unrealized losses		6	3
Fair value		391	625
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		2	3
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		4	0
Fixed income securities
Securities available-for-sale
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months		1,392
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer		1,168
Mortgage securitizations - Non-agency-sponsored
Securities available-for-sale
Fair value		4,268
Securities available-for-sale (AFS)
Investment Holdings
Investments		299,424	299,136
HTM debt securities
Investment Holdings
Investments		45,667	36,215
Non-marketable equity securities | Fair value
Investment Holdings
Investments		1,774	2,088
Non-marketable equity securities | Carried at cost
Investment Holdings
Investments		$ 6,439	$ 5,516
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.

INVESTMENTS - Fair Value of AFS

INVESTMENTS - Fair Value of AFS Securities (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	$ 122,278	$ 133,606
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	1,394	1,334
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	22,358	17,537
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	1,172	1,107
Total fair value of available for sale securities that have been in an unrealized loss position	144,636	151,143
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	2,566	2,441
Mortgage-backed securities - U.S. agency-sponsored
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	23,534	17,816
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	436	141
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	2,236	2,618
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	70	96
Total fair value of available for sale securities that have been in an unrealized loss position	25,770	20,434
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	506	237
Mortgage-backed securities - Prime
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	1	0
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	0	0
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	0	1
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	0	0
Total fair value of available for sale securities that have been in an unrealized loss position	1	1
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	0	0
Mortgage-backed securities - Non-U.S. residential
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	486	2,217
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	0	7
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	1,276	825
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	7	4
Total fair value of available for sale securities that have been in an unrealized loss position	1,762	3,042
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	7	11
Mortgage-backed securities - Commercial
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	75	291
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	1	3
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	58	55
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	0	1
Total fair value of available for sale securities that have been in an unrealized loss position	133	346
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	1	4
Mortgage-backed securities
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	24,096	20,324
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	437	151
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	3,570	3,499
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	77	101
Total fair value of available for sale securities that have been in an unrealized loss position	27,666	23,823
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	514	252
U.S. Treasury
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	44,342	59,384
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	445	505
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	1,335	1,204
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	7	10
Total fair value of available for sale securities that have been in an unrealized loss position	45,677	60,588
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	452	515
Agency obligations
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	6,552	6,716
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	83	30
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	250	196
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	2	7
Total fair value of available for sale securities that have been in an unrealized loss position	6,802	6,912
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	85	37
U.S. Treasury and federal agency securities
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	50,894	66,100
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	528	535
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	1,585	1,400
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	9	17
Total fair value of available for sale securities that have been in an unrealized loss position	52,479	67,500
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	537	552
State and municipal securities
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	1,616	635
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	55	26
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	3,116	4,450
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	702	746
Total fair value of available for sale securities that have been in an unrealized loss position	4,732	5,085
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	757	772
Foreign government
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	38,226	34,053
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	243	371
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	8,973	4,021
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	311	108
Total fair value of available for sale securities that have been in an unrealized loss position	47,199	38,074
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	554	479
Corporate
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	7,011	7,024
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	129	190
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	1,877	1,919
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	47	101
Total fair value of available for sale securities that have been in an unrealized loss position	8,888	8,943
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	176	291
Asset-backed securities
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	411	5,311
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	0	58
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	3,213	2,247
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	22	34
Total fair value of available for sale securities that have been in an unrealized loss position	3,624	7,558
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	22	92
Other debt securities
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	5	27
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	0	0
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	0	0
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	0	0
Total fair value of available for sale securities that have been in an unrealized loss position	5	27
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	0	0
Marketable equity securities AFS
Available for Sale Securities Continuous Unrealized Loss Position
Fair value of available for sale securities that have been in an unrealized loss position for less than twelve months	19	132
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for less than twelve months	2	3
Fair value of available for sale securities that have been in an unrealized loss position for twelve months or longer	24	1
Gross unrealized losses of available for sale securities that have been in an unrealized loss position for twelve months or longer	4	0
Total fair value of available for sale securities that have been in an unrealized loss position	43	133
Total gross unrealized losses of available for sale securities that have been in an unrealized loss position	$ 6	$ 3

INVESTMENTS - Fair Value of 111

INVESTMENTS - Fair Value of AFS Debt Securities by Contractual Maturity Date (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Available-for-sale Securities, Debt Maturities
Total amortized cost	$ 299,892	$ 299,600
Total fair value	299,033	298,511
Mortgage-backed securities
Available-for-sale Securities, Debt Maturities
Due within 1 year, amortized cost	132	114
After 1 but within 5 years, amortized cost	736	1,408
After 5 but within 10 years, amortized cost	2,279	1,750
After 10 years, amortized cost	39,770	42,846
Total amortized cost	42,917	46,118
Fair value, due within 1 year	132	114
Fair value, after 1 but within 5 years	738	1,411
Fair value, after 5 but within 10 years	2,265	1,751
Fair value, after 10 years	39,538	42,995
Total fair value	42,673	46,271
U.S. Treasury and federal agency securities
Available-for-sale Securities, Debt Maturities
Due within 1 year, amortized cost	4,945	3,016
After 1 but within 5 years, amortized cost	101,369	107,034
After 5 but within 10 years, amortized cost	17,153	12,786
After 10 years, amortized cost	91	355
Total amortized cost	123,558	123,191
Fair value, due within 1 year	4,945	3,014
Fair value, after 1 but within 5 years	101,323	106,878
Fair value, after 5 but within 10 years	17,314	12,684
Fair value, after 10 years	89	339
Total fair value	123,671	122,915
State and municipal securities
Available-for-sale Securities, Debt Maturities
Due within 1 year, amortized cost	2,093	3,289
After 1 but within 5 years, amortized cost	2,668	1,781
After 5 but within 10 years, amortized cost	335	502
After 10 years, amortized cost	5,701	6,527
Total amortized cost	10,797	12,099
Fair value, due within 1 year	2,092	3,287
Fair value, after 1 but within 5 years	2,662	1,781
Fair value, after 5 but within 10 years	334	516
Fair value, after 10 years	5,032	5,875
Total fair value	10,120	11,459
Foreign government
Available-for-sale Securities, Debt Maturities
Due within 1 year, amortized cost	32,540	25,898
After 1 but within 5 years, amortized cost	51,008	43,514
After 5 but within 10 years, amortized cost	12,388	17,013
After 10 years, amortized cost	2,176	2,326
Total amortized cost	98,112	88,751
Fair value, due within 1 year	32,547	25,905
Fair value, after 1 but within 5 years	50,881	43,464
Fair value, after 5 but within 10 years	12,440	16,968
Fair value, after 10 years	2,280	2,337
Total fair value	98,148	88,674
All other
Available-for-sale Securities, Debt Maturities
Due within 1 year, amortized cost	2,629	2,354
After 1 but within 5 years, amortized cost	12,339	14,035
After 5 but within 10 years, amortized cost	6,566	9,789
After 10 years, amortized cost	2,974	3,263
Total amortized cost	24,508	29,441
Fair value, due within 1 year	2,628	2,355
Fair value, after 1 but within 5 years	12,334	14,054
Fair value, after 5 but within 10 years	6,528	9,593
Fair value, after 10 years	2,931	3,190
Total fair value	$ 24,421	$ 29,192

INVESTMENTS - Debt Securities H

INVESTMENTS - Debt Securities Held-to-Maturity (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Jun. 30, 2015	Dec. 31, 2015
Debt Securities Held-to-maturity
Amortized cost	$ 46,163		$ 36,668
Net unrealized gains (losses) recognized in AOCI	(496)		(453)
Carrying value	45,667		36,215
Gross unrecognized gains	345		690
Gross unrecognized losses	(457)		(394)
Fair value	45,555		36,511
Fair value of securities transferred from AFS to HTM	5,800	$ 7,100
Mortgage-backed securities - U.S. agency-sponsored
Debt Securities Held-to-maturity
Amortized cost	22,462		17,648
Net unrealized gains (losses) recognized in AOCI	33		138
Carrying value	22,495		17,786
Gross unrecognized gains	47		71
Gross unrecognized losses	(186)		(100)
Fair value	22,356		17,757
Fair value of securities transferred from AFS to HTM	5,000	7,000
Mortgage-backed securities - Prime
Debt Securities Held-to-maturity
Amortized cost	31		121
Net unrealized gains (losses) recognized in AOCI	(7)		(78)
Carrying value	24		43
Gross unrecognized gains	10		3
Gross unrecognized losses	(1)		(1)
Fair value	33		45
Mortgage-backed securities - Alt-A
Debt Securities Held-to-maturity
Amortized cost	314		433
Net unrealized gains (losses) recognized in AOCI	(27)		(1)
Carrying value	287		432
Gross unrecognized gains	69		259
Gross unrecognized losses	(1)		(162)
Fair value	355		529
Mortgage-backed securities - Subprime
Debt Securities Held-to-maturity
Amortized cost	0		2
Net unrealized gains (losses) recognized in AOCI	0		0
Carrying value	0		2
Gross unrecognized gains	0		13
Gross unrecognized losses	0		0
Fair value	0		15
Mortgage-backed securities - Non-U.S. residential
Debt Securities Held-to-maturity
Amortized cost	1,871		1,330
Net unrealized gains (losses) recognized in AOCI	(47)		(60)
Carrying value	1,824		1,270
Gross unrecognized gains	49		37
Gross unrecognized losses	0		0
Fair value	1,873		1,307
Mortgage-backed securities - Commercial
Debt Securities Held-to-maturity
Amortized cost	14		0
Net unrealized gains (losses) recognized in AOCI	0		0
Carrying value	14		0
Gross unrecognized gains	0		0
Gross unrecognized losses	0		0
Fair value	14		0
Mortgage-backed securities
Debt Securities Held-to-maturity
Amortized cost	24,692		19,534
Net unrealized gains (losses) recognized in AOCI	(48)		(1)
Carrying value	24,644		19,533
Gross unrecognized gains	175		383
Gross unrecognized losses	(188)		(263)
Fair value	24,631		19,653
State and municipal securities
Debt Securities Held-to-maturity
Amortized cost	9,025		8,581
Net unrealized gains (losses) recognized in AOCI	(442)		(438)
Carrying value	8,583		8,143
Gross unrecognized gains	129		245
Gross unrecognized losses	(238)		(87)
Fair value	8,474		8,301
Fair value of securities transferred from AFS to HTM	830	$ 100
Foreign government
Debt Securities Held-to-maturity
Amortized cost	1,339		4,068
Net unrealized gains (losses) recognized in AOCI	0		0
Carrying value	1,339		4,068
Gross unrecognized gains	0		28
Gross unrecognized losses	(26)		(3)
Fair value	1,313		4,093
Asset-backed securities
Debt Securities Held-to-maturity
Amortized cost	11,107		4,485
Net unrealized gains (losses) recognized in AOCI	(6)		(14)
Carrying value	11,101		4,471
Gross unrecognized gains	41		34
Gross unrecognized losses	(5)		(41)
Fair value	$ 11,137		$ 4,464

INVESTMENTS - Debt Securities i

INVESTMENTS - Debt Securities in HTM in Unrecognized Loss Position (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Held-to-maturity Securities, Continuous Unrealized Loss Position
Fair value less than 12 months	$ 3,532	$ 2,128
Gross unrecognized losses less than 12 months	84	37
Fair value 12 months or longer	20,889	15,359
Gross unrecognized losses 12 months or longer	373	357
Fair value, total	24,421	17,487
Gross unrecognized losses, total	457	394
Unrealized loss, other than temporary impairment, not credit loss, recorded in AOCI	(496)	(453)
Mortgage-backed securities
Held-to-maturity Securities, Continuous Unrealized Loss Position
Fair value less than 12 months	17	935
Gross unrecognized losses less than 12 months	0	1
Fair value 12 months or longer	17,176	10,301
Gross unrecognized losses 12 months or longer	188	262
Fair value, total	17,193	11,236
Gross unrecognized losses, total	188	263
State and municipal securities
Held-to-maturity Securities, Continuous Unrealized Loss Position
Fair value less than 12 months	2,200	881
Gross unrecognized losses less than 12 months	58	20
Fair value 12 months or longer	1,210	1,826
Gross unrecognized losses 12 months or longer	180	67
Fair value, total	3,410	2,707
Gross unrecognized losses, total	238	87
Foreign government
Held-to-maturity Securities, Continuous Unrealized Loss Position
Fair value less than 12 months	1,313	180
Gross unrecognized losses less than 12 months	26	3
Fair value 12 months or longer	0	0
Gross unrecognized losses 12 months or longer	0	0
Fair value, total	1,313	180
Gross unrecognized losses, total	26	3
Asset-backed securities
Held-to-maturity Securities, Continuous Unrealized Loss Position
Fair value less than 12 months	2	132
Gross unrecognized losses less than 12 months	0	13
Fair value 12 months or longer	2,503	3,232
Gross unrecognized losses 12 months or longer	5	28
Fair value, total	2,505	3,364
Gross unrecognized losses, total	$ 5	$ 41

INVESTMENTS - Carrying Value an

INVESTMENTS - Carrying Value and Fair Value of HTM Debt Securities by Contractual Maturity Dates (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Carrying value	$ 45,667	$ 36,215
Held-to-maturity Securities, Debt Maturities, Fair Value;
Fair value	45,555	36,511
Mortgage-backed securities
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	0	0
After 1 but within 5 years, carrying value	760	172
After 5 but within 10 years, carrying value	54	660
After 10 years, carrying value	23,830	18,701
Carrying value	24,644	19,533
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	0	0
After 1 but within 5 years, fair value	766	172
After 5 but within 10 years, fair value	55	663
After 10 years, fair value	23,810	18,818
Fair value	24,631	19,653
State and municipal securities
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	406	309
After 1 but within 5 years, carrying value	112	336
After 5 but within 10 years, carrying value	363	262
After 10 years, carrying value	7,702	7,236
Carrying value	8,583	8,143
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	406	305
After 1 but within 5 years, fair value	110	335
After 5 but within 10 years, fair value	367	270
After 10 years, fair value	7,591	7,391
Fair value	8,474	8,301
Foreign government
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	824	0
After 1 but within 5 years, carrying value	515	4,068
After 5 but within 10 years, carrying value	0	0
After 10 years, carrying value	0	0
Carrying value	1,339	4,068
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	818	0
After 1 but within 5 years, fair value	495	4,093
After 5 but within 10 years, fair value	0	0
After 10 years, fair value	0	0
Fair value	1,313	4,093
All other
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	0	0
After 1 but within 5 years, carrying value	0	0
After 5 but within 10 years, carrying value	513	0
After 10 years, carrying value	10,588	4,471
Carrying value	11,101	4,471
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	0	0
After 1 but within 5 years, fair value	0	0
After 5 but within 10 years, fair value	514	0
After 10 years, fair value	10,623	4,464
Fair value	$ 11,137	$ 4,464

INVESTMENTS - Mortgage-backed S

INVESTMENTS - Mortgage-backed Securities (Details) - Mortgage-backed securities	12 Months Ended
	Dec. 31, 2016
30-59 day delinquent loans
Key assumptions for mortgage-backed securities
Default rate projection (as a percent)	25.00%
60-90 day deliquent loans
Key assumptions for mortgage-backed securities
Default rate projection (as a percent)	70.00%
91+ day deliquent loans
Key assumptions for mortgage-backed securities
Default rate projection (as a percent)	100.00%
Current loans
Key assumptions for mortgage-backed securities
Default rate projection (as a percent)	10.00%

INVESTMENTS - Recognition and M

INVESTMENTS - Recognition and Measurement of OTTI (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
OTTI on Investments disclosures
Total OTTI losses recognized during the period		$ 4	$ 34	$ 26
Less: Impairments recognized in AOCI	[1]	0	0	8
Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell		4	34	18
Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise		616	231	406
Net impairment losses recognized in earnings	[1]	620	265	424
Securities available-for-sale (AFS)
OTTI on Investments disclosures
Total OTTI losses recognized during the period		3	33	21
Less: Impairments recognized in AOCI		0	0	8
Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell		3	33	13
Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise		246	182	380
Net impairment losses recognized in earnings		249	215	393
Held-to-maturity Securities
OTTI on Investments disclosures
Total OTTI losses recognized during the period		1	1	5
Less: Impairments recognized in AOCI		0	0	0
Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell		1	1	5
Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise		38	43	26
Net impairment losses recognized in earnings		39	44	31
Other assets
OTTI on Investments disclosures
Total OTTI losses recognized during the period		0	0	0
Less: Impairments recognized in AOCI		0	0	0
Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell		0	0	0
Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise		332	6	0
Net impairment losses recognized in earnings		332	$ 6	$ 0
Venezuelan bolívar fuerte | Securities available-for-sale (AFS)
OTTI on Investments disclosures
Net impairment losses recognized in earnings		$ 160
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.

INVESTMENTS - Cumulative OTTI C

INVESTMENTS - Cumulative OTTI Credit Losses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
AFS debt securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	$ 73	$ 74
Credit impairments recognized in earnings on securities not previously impaired	2	33
Credit impairments recognized in earnings on securities that have been previously impaired	1	0
Reductions due to credit-impaired securities sold, transferred or matured	(45)	(34)
Balance at end of period	31	73
AFS debt securities | Mortgage-backed securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	0	1
Credit impairments recognized in earnings on securities not previously impaired	1	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(1)	(1)
Balance at end of period	0	0
AFS debt securities | State and municipal securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	12	4
Credit impairments recognized in earnings on securities not previously impaired	0	8
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(8)	0
Balance at end of period	4	12
AFS debt securities | Foreign government securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	5	6
Credit impairments recognized in earnings on securities not previously impaired	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(5)	(1)
Balance at end of period	0	5
AFS debt securities | Corporate
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	9	15
Credit impairments recognized in earnings on securities not previously impaired	1	2
Credit impairments recognized in earnings on securities that have been previously impaired	1	0
Reductions due to credit-impaired securities sold, transferred or matured	(6)	(8)
Balance at end of period	5	9
AFS debt securities | Other debt securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	47	48
Credit impairments recognized in earnings on securities not previously impaired	0	23
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(25)	(24)
Balance at end of period	22	47
HTM debt securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	136	251
Credit impairments recognized in earnings on securities not previously impaired	1	1
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(33)	(116)
Balance at end of period	104	136
HTM debt securities | Mortgage-backed securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	132	246
Credit impairments recognized in earnings on securities not previously impaired	0	1
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(31)	(115)
Balance at end of period	101	132
HTM debt securities | Corporate
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	0	0
Credit impairments recognized in earnings on securities not previously impaired	1	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(1)	0
Balance at end of period	0	0
HTM debt securities | Other debt securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Balance at beginning of period	4	5
Credit impairments recognized in earnings on securities not previously impaired	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(1)	(1)
Balance at end of period	$ 3	$ 4

INVESTMENTS - Alternative Inves

INVESTMENTS - Alternative Investment Funds (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Investments in Alternative Investment Funds
Alternative investment funds, fair value	$ 408	$ 895
Alternative investment funds, unfunded commitments	102	194
Hedge funds
Investments in Alternative Investment Funds
Alternative investment funds, fair value	4	3
Alternative investment funds, unfunded commitments	$ 0	0
Alternative investment funds, redemption frequency (if currently eligible)	Generally quarterly
Hedge funds | Minimum
Investments in Alternative Investment Funds
Alternative investment funds, redemption notice period (in days)	10 days
Hedge funds | Maximum
Investments in Alternative Investment Funds
Alternative investment funds, redemption notice period (in days)	95 days
Private equity
Investments in Alternative Investment Funds
Alternative investment funds, fair value	$ 348	762
Alternative investment funds, unfunded commitments	82	173
Real estate funds
Investments in Alternative Investment Funds
Alternative investment funds, fair value	56	130
Alternative investment funds, unfunded commitments	$ 20	$ 21

LOANS - Consumer Loans (Details

LOANS - Consumer Loans (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)category	Dec. 31, 2015USD ($)
Loans
Number of loan categories | category	2
Loans, net of unearned income	$ 624,369	$ 617,617
Consumer
Loans
Total loans	324,287	324,624
Net unearned income	776	830
Loans, net of unearned income	325,063	325,454
Loans sold and/or reclassified to held-for-sale	9,700	25,800
In U.S. offices | Consumer
Loans
Total loans	216,165	202,968
In U.S. offices | Consumer | Mortgage and real estate
Loans
Total loans	72,957	80,281
In U.S. offices | Consumer | Installment, revolving credit and other
Loans
Total loans	3,395	3,480
In U.S. offices | Consumer | Cards
Loans
Total loans	132,654	112,800
In U.S. offices | Consumer | Commercial and industrial
Loans
Total loans	7,159	6,407
In offices outside the U.S. | Consumer
Loans
Total loans	108,122	121,656
In offices outside the U.S. | Consumer | Mortgage and real estate
Loans
Total loans	42,803	47,062
In offices outside the U.S. | Consumer | Installment, revolving credit and other
Loans
Total loans	24,887	29,480
In offices outside the U.S. | Consumer | Cards
Loans
Total loans	23,783	27,342
In offices outside the U.S. | Consumer | Commercial and industrial
Loans
Total loans	16,568	17,410
In offices outside the U.S. | Consumer | Lease financing
Loans
Total loans	$ 81	$ 362

LOANS - Consumer Loan Delinquen

LOANS - Consumer Loan Delinquency (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)paymentre-aging	Dec. 31, 2015USD ($)
Loans receivable
Loans, net of unearned income	$ 624,369	$ 617,617
Loans at fair value	$ 3,486	5,005
Open-ended consumer loans
Loans receivable
Minimum number of payments made consecutively for the loans to be re-aged | payment	3
Consumer
Loans receivable
Number of days past due, non-accrual status	60 days
Loans, current	$ 317,187	316,622
Loans, net of unearned income	325,063	325,454
Loans, total non-accrual	3,158	3,658
Total loans past due and accruing	$ 2,991	$ 3,537
Loans less than this number of days past due are considered current	30 days	30 days
Consumer | Minimum
Loans receivable
Minimum number of payments made consecutively for the loans to be re-aged | payment	1
Consumer | Maximum
Loans receivable
Minimum number of payments made consecutively for the loans to be re-aged | payment	3
Consumer | Less than or equal to 80%
Loans receivable
Loans	$ 58,718	$ 60,463
Consumer | 80% but less than or equal to 100%
Loans receivable
Loans	7,120	9,625
Consumer | Greater than 100%
Loans receivable
Loans	1,629	3,153
Consumer | Less than 620
Loans receivable
Loans	13,088	13,228
Consumer | ≥ 620 but less than 660
Loans receivable
Loans	15,431	15,160
Consumer | Equal to or greater than 660
Loans receivable
Loans	172,145	158,740
Consumer | Government-guaranteed
Loans receivable
Loans, past due	1,474	2,318
Consumer | 30 to 89 Days Past Due
Loans receivable
Loans, past due	3,275	3,461
Consumer | Equal to greater than 90 days past due
Loans receivable
Loans, past due	$ 3,127	$ 3,053
Consumer | Residential first mortgages
Loans receivable
Number of days past due, non-accrual status	90 days	90 days
Loans at fair value	$ 29	$ 34
Consumer | Residential first mortgages | Less than or equal to 80%
Loans receivable
Loans	45,849	46,559
Consumer | Residential first mortgages | 80% but less than or equal to 100%
Loans receivable
Loans	3,467	4,478
Consumer | Residential first mortgages | Greater than 100%
Loans receivable
Loans	324	626
Consumer | Residential first mortgages | Less than 620
Loans receivable
Loans	2,744	3,483
Consumer | Residential first mortgages | ≥ 620 but less than 660
Loans receivable
Loans	2,422	3,036
Consumer | Residential first mortgages | Equal to or greater than 660
Loans receivable
Loans	$ 44,279	45,047
Consumer | Home equity loans
Loans receivable
Number of days past due, non-accrual status	90 days
Consumer | Home equity loans | Less than or equal to 80%
Loans receivable
Loans	$ 12,869	13,904
Consumer | Home equity loans | 80% but less than or equal to 100%
Loans receivable
Loans	3,653	5,147
Consumer | Home equity loans | Greater than 100%
Loans receivable
Loans	1,305	2,527
Consumer | Home equity loans | Less than 620
Loans receivable
Loans	1,750	2,067
Consumer | Home equity loans | ≥ 620 but less than 660
Loans receivable
Loans	1,418	1,782
Consumer | Home equity loans | Equal to or greater than 660
Loans receivable
Loans	$ 14,743	17,837
Consumer | Credit cards
Loans receivable
Number of days past due, non-accrual status	180 days
Consumer | Credit cards | Less than 620
Loans receivable
Loans	$ 8,310	7,341
Consumer | Credit cards | ≥ 620 but less than 660
Loans receivable
Loans	11,320	10,072
Consumer | Credit cards | Equal to or greater than 660
Loans receivable
Loans	$ 110,522	93,194
Consumer | Installment and other
Loans receivable
Number of days past due, non-accrual status	90 days
Consumer | Installment and other | Less than 620
Loans receivable
Loans	$ 284	337
Consumer | Installment and other | ≥ 620 but less than 660
Loans receivable
Loans	271	270
Consumer | Installment and other | Equal to or greater than 660
Loans receivable
Loans	$ 2,601	2,662
Consumer | Commercial market loans
Loans receivable
Number of days past due, non-accrual status	90 days
Consumer | Total GCB and Citi Holdings Consumer
Loans receivable
Loans, current	$ 317,184	316,458
Loans, net of unearned income	325,060	325,276
Loans, total non-accrual	3,158	3,633
Total loans past due and accruing	2,991	3,537
Consumer | Total GCB and Citi Holdings Consumer | Government-guaranteed
Loans receivable
Loans, past due	1,474	2,318
Consumer | Total GCB and Citi Holdings Consumer | 30 to 89 Days Past Due
Loans receivable
Loans, past due	3,275	3,454
Consumer | Total GCB and Citi Holdings Consumer | Equal to greater than 90 days past due
Loans receivable
Loans, past due	3,127	3,046
Consumer | Other
Loans receivable
Loans, current	3	164
Loans, net of unearned income	3	178
Loans, total non-accrual	0	25
Total loans past due and accruing	0	0
Consumer | Other | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | Other | 30 to 89 Days Past Due
Loans receivable
Loans, past due	0	7
Consumer | Other | Equal to greater than 90 days past due
Loans receivable
Loans, past due	$ 0	7
Consumer | Open-ended consumer loans
Loans receivable
Age modifications limitations in twelve months | re-aging	1
Age modifications limitations in five years | re-aging	2
Consumer | Unsecured Revolving Loans
Loans receivable
Number of days past due, non-accrual status	180 days
Consumer | In North America offices
Loans receivable
Loans, current	$ 213,222	199,112
Loans, net of unearned income	219,491	205,982
Loans, total non-accrual	2,160	2,511
Total loans past due and accruing	2,752	3,259
Consumer | In North America offices | Government-guaranteed
Loans receivable
Loans, past due	1,474	2,318
Consumer | In North America offices | 30 to 89 Days Past Due
Loans receivable
Loans, past due	2,365	2,374
Consumer | In North America offices | Equal to greater than 90 days past due
Loans receivable
Loans, past due	2,430	2,178
Consumer | In North America offices | Residential first mortgages
Loans receivable
Loans, current	50,766	53,146
Loans, net of unearned income	53,133	56,874
Loans, total non-accrual	848	1,216
Total loans past due and accruing	1,227	1,997
Residential first mortgage loans in process of foreclosure	100	200
Consumer | In North America offices | Residential first mortgages | Government-guaranteed
Loans receivable
Loans, past due	1,474	2,318
Consumer | In North America offices | Residential first mortgages | 30 to 89 Days Past Due
Loans receivable
Loans, past due	522	846
Consumer | In North America offices | Residential first mortgages | 30 to 89 Days Past Due | Government-guaranteed
Loans receivable
Loans, past due	200	300
Consumer | In North America offices | Residential first mortgages | Equal to greater than 90 days past due
Loans receivable
Loans, past due	371	564
Consumer | In North America offices | Residential first mortgages | Equal to greater than 90 days past due | Government-guaranteed
Loans receivable
Loans, past due	1,300	2,000
Consumer | In North America offices | Home equity loans
Loans receivable
Loans, current	18,767	22,335
Loans, net of unearned income	19,454	22,748
Loans, total non-accrual	914	1,017
Total loans past due and accruing	0	0
Home equity loans in process of foreclosure,	100	100
Consumer | In North America offices | Home equity loans | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | In North America offices | Home equity loans | 30 to 89 Days Past Due
Loans receivable
Loans, past due	249	136
Consumer | In North America offices | Home equity loans | Equal to greater than 90 days past due
Loans receivable
Loans, past due	438	277
Consumer | In North America offices | Credit cards
Loans receivable
Loans, current	130,327	110,814
Loans, net of unearned income	133,301	113,353
Loans, total non-accrual	0	0
Total loans past due and accruing	1,509	1,243
Consumer | In North America offices | Credit cards | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | In North America offices | Credit cards | 30 to 89 Days Past Due
Loans receivable
Loans, past due	1,465	1,296
Consumer | In North America offices | Credit cards | Equal to greater than 90 days past due
Loans receivable
Loans, past due	1,509	1,243
Consumer | In North America offices | Installment and other
Loans receivable
Loans, current	4,486	4,576
Loans, net of unearned income	4,630	4,689
Loans, total non-accrual	70	56
Total loans past due and accruing	2	2
Consumer | In North America offices | Installment and other | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | In North America offices | Installment and other | 30 to 89 Days Past Due
Loans receivable
Loans, past due	106	80
Consumer | In North America offices | Installment and other | Equal to greater than 90 days past due
Loans receivable
Loans, past due	38	33
Consumer | In North America offices | Commercial market loans
Loans receivable
Loans, current	8,876	8,241
Loans, net of unearned income	8,973	8,318
Loans, total non-accrual	328	222
Total loans past due and accruing	14	17
Consumer | In North America offices | Commercial market loans | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | In North America offices | Commercial market loans | 30 to 89 Days Past Due
Loans receivable
Loans, past due	23	16
Consumer | In North America offices | Commercial market loans | Equal to greater than 90 days past due
Loans receivable
Loans, past due	74	61
Consumer | In offices outside North America
Loans receivable
Loans, current	103,962	117,346
Loans, net of unearned income	105,569	119,294
Loans, total non-accrual	998	1,122
Total loans past due and accruing	239	278
Consumer | In offices outside North America | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | In offices outside North America | 30 to 89 Days Past Due
Loans receivable
Loans, past due	910	1,080
Consumer | In offices outside North America | Equal to greater than 90 days past due
Loans receivable
Loans, past due	697	868
Consumer | In offices outside North America | Residential first mortgages
Loans receivable
Loans, current	35,862	39,551
Loans, net of unearned income	36,203	39,966
Loans, total non-accrual	360	388
Total loans past due and accruing	0	0
Residential first mortgage loans in process of foreclosure		100
Consumer | In offices outside North America | Residential first mortgages | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | In offices outside North America | Residential first mortgages | 30 to 89 Days Past Due
Loans receivable
Loans, past due	206	240
Consumer | In offices outside North America | Residential first mortgages | Equal to greater than 90 days past due
Loans receivable
Loans, past due	135	175
Consumer | In offices outside North America | Credit cards
Loans receivable
Loans, current	22,363	25,698
Loans, net of unearned income	23,055	26,617
Loans, total non-accrual	258	261
Total loans past due and accruing	239	278
Consumer | In offices outside North America | Credit cards | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | In offices outside North America | Credit cards | 30 to 89 Days Past Due
Loans receivable
Loans, past due	368	477
Consumer | In offices outside North America | Credit cards | Equal to greater than 90 days past due
Loans receivable
Loans, past due	324	442
Consumer | In offices outside North America | Installment and other
Loans receivable
Loans, current	22,683	27,664
Loans, net of unearned income	23,073	28,201
Loans, total non-accrual	163	226
Total loans past due and accruing	0	0
Consumer | In offices outside North America | Installment and other | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | In offices outside North America | Installment and other | 30 to 89 Days Past Due
Loans receivable
Loans, past due	264	317
Consumer | In offices outside North America | Installment and other | Equal to greater than 90 days past due
Loans receivable
Loans, past due	126	220
Consumer | In offices outside North America | Commercial market loans
Loans receivable
Loans, current	23,054	24,433
Loans, net of unearned income	23,238	24,510
Loans, total non-accrual	217	247
Total loans past due and accruing	0	0
Consumer | In offices outside North America | Commercial market loans | Government-guaranteed
Loans receivable
Loans, past due	0	0
Consumer | In offices outside North America | Commercial market loans | 30 to 89 Days Past Due
Loans receivable
Loans, past due	72	46
Consumer | In offices outside North America | Commercial market loans | Equal to greater than 90 days past due
Loans receivable
Loans, past due	$ 112	$ 31

LOANS - Impaired Consumer Loans

LOANS - Impaired Consumer Loans (Details) - Consumer $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)Q	Dec. 31, 2015USD ($)Q	Dec. 31, 2014USD ($)
Financing receivable impaired
Recorded investment	$ 7,799	$ 10,192
Unpaid principal balance	8,987	11,659
Related specific allowance	1,608	2,046
Average carrying value	8,802	13,599
Interest income recognized	$ 402	$ 728	$ 1,106
Number of quarters used to calculate the average recorded investment balance | Q	4	4
Residential first mortgages
Financing receivable impaired
Recorded investment	$ 3,786	$ 6,038
Unpaid principal balance	4,157	6,610
Related specific allowance	540	739
Average carrying value	4,632	8,932
Interest income recognized	170	439
Impaired financing receivable without specific allowance	740	1,151
Home equity loans
Financing receivable impaired
Recorded investment	1,298	1,399
Unpaid principal balance	1,824	1,972
Related specific allowance	189	406
Average carrying value	1,326	1,778
Interest income recognized	35	64
Impaired financing receivable without specific allowance	406	459
Credit cards
Financing receivable impaired
Recorded investment	1,747	1,950
Unpaid principal balance	1,781	1,986
Related specific allowance	566	604
Average carrying value	1,831	2,079
Interest income recognized	158	179
Individual installment and other
Financing receivable impaired
Recorded investment	455	464
Unpaid principal balance	481	519
Related specific allowance	215	197
Average carrying value	475	449
Interest income recognized	27	33
Commercial market loans
Financing receivable impaired
Recorded investment	513	341
Unpaid principal balance	744	572
Related specific allowance	98	100
Average carrying value	538	361
Interest income recognized	12	13
Impaired financing receivable without specific allowance	$ 97	$ 86

LOANS - Consumer Troubled Debt

LOANS - Consumer Troubled Debt Restructurings (Details) - Consumer $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)loan	Dec. 31, 2015USD ($)loan
Loans receivable
Period within which default occurred post-modification	1 year
Number of days past due, non-accrual status	60 days
Residential first mortgages
Loans receivable
Number of days past due, non-accrual status	90 days	90 days
Home equity loans
Loans receivable
Number of days past due, non-accrual status	90 days
Credit cards
Loans receivable
Number of days past due, non-accrual status	180 days
Installment and other
Loans receivable
Number of days past due, non-accrual status	90 days
Commercial market loans
Loans receivable
Number of days past due, non-accrual status	90 days
In North America offices
Loans receivable
Number of loans modified | loan	210,908	206,893
Post-modification recorded investment	$ 1,826	$ 2,294
Loans in default	$ 466	$ 662
In North America offices | Residential first mortgages
Loans receivable
Number of loans modified | loan	5,023	9,487
Post-modification recorded investment	$ 726	$ 1,282
Average interest rate reduction (as a percent)	1.00%	1.00%
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 74	$ 209
Loans in default	229	420
In North America offices | Residential first mortgages | New OCC guidance
Loans receivable
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 48	$ 126
In North America offices | Home equity loans
Loans receivable
Number of loans modified | loan	4,100	4,317
Post-modification recorded investment	$ 200	$ 157
Average interest rate reduction (as a percent)	2.00%	2.00%
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 22	$ 55
Loans in default	25	38
In North America offices | Home equity loans | New OCC guidance
Loans receivable
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 20	$ 47
In North America offices | Credit cards
Loans receivable
Number of loans modified | loan	196,004	188,502
Post-modification recorded investment	$ 762	$ 771
Average interest rate reduction (as a percent)	17.00%	16.00%
Loans in default	$ 188	$ 187
In North America offices | Installment and other
Loans receivable
Number of loans modified | loan	5,649	4,287
Post-modification recorded investment	$ 47	$ 37
Average interest rate reduction (as a percent)	14.00%	13.00%
Loans in default	$ 9	$ 8
In North America offices | Commercial market loans
Loans receivable
Number of loans modified | loan	132	300
Post-modification recorded investment	$ 91	$ 47
Average interest rate reduction (as a percent)	0.00%	0.00%
Loans in default	$ 15	$ 9
In offices outside the U.S.
Loans receivable
Number of loans modified | loan	200,444	212,903
Post-modification recorded investment	$ 850	$ 845
Loans in default	$ 286	$ 279
In offices outside the U.S. | Residential first mortgages
Loans receivable
Number of loans modified | loan	2,722	3,918
Post-modification recorded investment	$ 80	$ 104
Average interest rate reduction (as a percent)	0.00%	0.00%
Loans in default	$ 11	$ 22
In offices outside the U.S. | Credit cards
Loans receivable
Number of loans modified | loan	137,466	142,851
Post-modification recorded investment	$ 385	$ 374
Average interest rate reduction (as a percent)	12.00%	13.00%
Loans in default	$ 148	$ 141
In offices outside the U.S. | Installment and other
Loans receivable
Number of loans modified | loan	60,094	65,895
Post-modification recorded investment	$ 276	$ 280
Average interest rate reduction (as a percent)	7.00%	5.00%
Loans in default	$ 90	$ 88
In offices outside the U.S. | Commercial market loans
Loans receivable
Number of loans modified | loan	162	239
Post-modification recorded investment	$ 109	$ 87
Average interest rate reduction (as a percent)	0.00%	1.00%
Loans in default	$ 37	$ 28
Deferred principal | In North America offices
Loans receivable
Post-modification recorded investment	12	10
Deferred principal | In North America offices | Residential first mortgages
Loans receivable
Post-modification recorded investment	6	9
Deferred principal | In North America offices | Home equity loans
Loans receivable
Post-modification recorded investment	6	1
Deferred principal | In North America offices | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In North America offices | Installment and other
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In North America offices | Commercial market loans
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S.
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S. | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S. | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S. | Installment and other
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S. | Commercial market loans
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices
Loans receivable
Post-modification recorded investment	0	4
Contingent principal forgiveness | In North America offices | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	4
Contingent principal forgiveness | In North America offices | Home equity loans
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices | Installment and other
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices | Commercial market loans
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S.
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S. | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S. | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S. | Installment and other
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S. | Commercial market loans
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In North America offices
Loans receivable
Post-modification recorded investment	4	28
Principal forgiveness | In North America offices | Residential first mortgages
Loans receivable
Post-modification recorded investment	3	25
Principal forgiveness | In North America offices | Home equity loans
Loans receivable
Post-modification recorded investment	1	3
Principal forgiveness | In North America offices | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In North America offices | Installment and other
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In North America offices | Commercial market loans
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In offices outside the U.S.
Loans receivable
Post-modification recorded investment	16	12
Principal forgiveness | In offices outside the U.S. | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In offices outside the U.S. | Credit cards
Loans receivable
Post-modification recorded investment	9	7
Principal forgiveness | In offices outside the U.S. | Installment and other
Loans receivable
Post-modification recorded investment	7	5
Principal forgiveness | In offices outside the U.S. | Commercial market loans
Loans receivable
Post-modification recorded investment	$ 0	$ 0

LOANS - Corporate Loans (Detail

LOANS - Corporate Loans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Loans
Loans, net of unearned income	$ 624,369	$ 617,617
Corporate
Loans
Total loans	300,010	292,828
Net unearned income (loss)	(704)	(665)
Loans, net of unearned income	299,306	292,163
Loans sold and/or reclassified to held-for-sale	4,200	2,800
Corporate | Commercial and industrial
Loans
Loans, net of unearned income	129,116	124,685
Corporate | Financial institutions
Loans
Loans, net of unearned income	61,560	64,346
Corporate | Mortgage and real estate
Loans
Loans, net of unearned income	44,031	37,666
Corporate | Lease financing
Loans
Loans, net of unearned income	1,769	2,082
In U.S. offices | Corporate
Loans
Total loans	159,813	150,262
In U.S. offices | Corporate | Commercial and industrial
Loans
Total loans	49,586	46,011
In U.S. offices | Corporate | Financial institutions
Loans
Total loans	35,517	36,425
In U.S. offices | Corporate | Mortgage and real estate
Loans
Total loans	38,691	32,623
In U.S. offices | Corporate | Installment, revolving credit and other
Loans
Total loans	34,501	33,423
In U.S. offices | Corporate | Lease financing
Loans
Total loans	1,518	1,780
In offices outside the U.S. | Corporate
Loans
Total loans	140,197	142,566
In offices outside the U.S. | Corporate | Commercial and industrial
Loans
Total loans	81,882	82,689
In offices outside the U.S. | Corporate | Financial institutions
Loans
Total loans	26,886	28,704
In offices outside the U.S. | Corporate | Mortgage and real estate
Loans
Total loans	5,363	5,106
In offices outside the U.S. | Corporate | Installment, revolving credit and other
Loans
Total loans	19,965	20,853
In offices outside the U.S. | Corporate | Lease financing
Loans
Total loans	251	303
In offices outside the U.S. | Corporate | Government and official institutions
Loans
Total loans	$ 5,850	$ 4,911

LOANS - Corporate Loan Delinque

LOANS - Corporate Loan Delinquency (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Loans receivable
Loans, net of unearned income	$ 624,369	$ 617,617
Loans at fair value	$ 3,486	5,005
Corporate
Loans receivable
Number of days past due, non-accrual status	90 days
Number of days past due for reversal of accrued interest and charging to earnings	90 days
Total loans past due and accruing	$ 997	280
Loans, total non-accrual	2,421	1,596
Loans, total current	292,431	285,311
Loans, net of unearned income	299,306	292,163
Loans at fair value	3,457	4,971
Purchased distressed loans	$ 0	5
Loans less than this number of days past due are considered current	30 days
Corporate | Commercial and industrial
Loans receivable
Total loans past due and accruing	$ 195	91
Loans, total non-accrual	1,909	1,071
Loans, total current	127,012	123,523
Loans, net of unearned income	129,116	124,685
Corporate | Financial institutions
Loans receivable
Total loans past due and accruing	121	16
Loans, total non-accrual	185	173
Loans, total current	61,254	64,157
Loans, net of unearned income	61,560	64,346
Corporate | Mortgage and real estate
Loans receivable
Total loans past due and accruing	285	144
Loans, total non-accrual	139	232
Loans, total current	43,607	37,290
Loans, net of unearned income	44,031	37,666
Corporate | Leases
Loans receivable
Total loans past due and accruing	35	0
Loans, total non-accrual	56	76
Loans, total current	1,678	2,006
Loans, net of unearned income	1,769	2,082
Corporate | Other
Loans receivable
Total loans past due and accruing	361	29
Loans, total non-accrual	132	44
Loans, total current	58,880	58,335
Loans, net of unearned income	59,373	58,408
30 to 89 Days Past Due | Corporate
Loans receivable
Total loans past due and accruing	786	269
30 to 89 Days Past Due | Corporate | Commercial and industrial
Loans receivable
Total loans past due and accruing	143	87
30 to 89 Days Past Due | Corporate | Financial institutions
Loans receivable
Total loans past due and accruing	119	16
30 to 89 Days Past Due | Corporate | Mortgage and real estate
Loans receivable
Total loans past due and accruing	148	137
30 to 89 Days Past Due | Corporate | Leases
Loans receivable
Total loans past due and accruing	27	0
30 to 89 Days Past Due | Corporate | Other
Loans receivable
Total loans past due and accruing	349	29
Equal to greater than 90 days past due | Corporate
Loans receivable
Total loans past due and accruing	211	11
Equal to greater than 90 days past due | Corporate | Commercial and industrial
Loans receivable
Total loans past due and accruing	52	4
Equal to greater than 90 days past due | Corporate | Financial institutions
Loans receivable
Total loans past due and accruing	2	0
Equal to greater than 90 days past due | Corporate | Mortgage and real estate
Loans receivable
Total loans past due and accruing	137	7
Equal to greater than 90 days past due | Corporate | Leases
Loans receivable
Total loans past due and accruing	8	0
Equal to greater than 90 days past due | Corporate | Other
Loans receivable
Total loans past due and accruing	$ 12	$ 0

LOANS - Corporate Loans Credit

LOANS - Corporate Loans Credit Quality Indicators (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Loans receivable
Loans, net of unearned income	$ 624,369	$ 617,617
Loans at fair value	3,486	5,005
Corporate
Loans receivable
Loans, net of unearned income	299,306	292,163
Loans, total non-accrual	2,421	1,596
Loans at fair value	3,457	4,971
Corporate | Commercial and industrial
Loans receivable
Loans, net of unearned income	129,116	124,685
Loans, total non-accrual	1,909	1,071
Corporate | Financial institutions
Loans receivable
Loans, net of unearned income	61,560	64,346
Loans, total non-accrual	185	173
Corporate | Mortgage and real estate
Loans receivable
Loans, net of unearned income	44,031	37,666
Loans, total non-accrual	139	232
Corporate | Lease financing
Loans receivable
Loans, net of unearned income	1,769	2,082
Loans, total non-accrual	56	76
Corporate | Other
Loans receivable
Loans, net of unearned income	59,373	58,408
Loans, total non-accrual	132	44
Corporate | Private Banking loans managed on a delinquency basis
Loans receivable
Loans, net of unearned income	23,353	20,575
Corporate | Investment Grade
Loans receivable
Loans, net of unearned income	207,235	211,724
Corporate | Investment Grade | Commercial and industrial
Loans receivable
Loans, net of unearned income	85,369	89,963
Corporate | Investment Grade | Financial institutions
Loans receivable
Loans, net of unearned income	49,915	53,551
Corporate | Investment Grade | Mortgage and real estate
Loans receivable
Loans, net of unearned income	18,718	14,987
Corporate | Investment Grade | Lease financing
Loans receivable
Loans, net of unearned income	1,303	1,725
Corporate | Investment Grade | Other
Loans receivable
Loans, net of unearned income	51,930	51,498
Corporate | Non-Investment Grade
Loans receivable
Loans, net of unearned income	65,261	54,893
Corporate | Non-Investment Grade | Commercial and industrial
Loans receivable
Loans, net of unearned income	41,838	32,726
Loans, total non-accrual	1,909	1,071
Corporate | Non-Investment Grade | Financial institutions
Loans receivable
Loans, net of unearned income	11,459	10,622
Loans, total non-accrual	185	173
Corporate | Non-Investment Grade | Mortgage and real estate
Loans receivable
Loans, net of unearned income	1,821	2,800
Loans, total non-accrual	139	232
Corporate | Non-Investment Grade | Lease financing
Loans receivable
Loans, net of unearned income	410	282
Loans, total non-accrual	56	76
Corporate | Non-Investment Grade | Other
Loans receivable
Loans, net of unearned income	7,312	6,867
Loans, total non-accrual	$ 132	$ 44

LOANS - Non-accrual Corporate L

LOANS - Non-accrual Corporate Loans (Details) - Corporate - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financing receivable impaired
Number of months in sustained period of repayment performance for cash-basis loans to return to an accrual status	6 months
Recorded investment	$ 2,421	$ 1,596
Unpaid principal balance	2,954	1,946
Related specific allowance	392	363
Average carrying value	2,407	1,394
Interest income recognized	40	11	$ 47
Impaired financing receivable with specific allowance	1,485	764
Impaired financing receivable without specific allowance	936	832
Commercial and industrial
Financing receivable impaired
Recorded investment	1,909	1,071
Unpaid principal balance	2,259	1,238
Related specific allowance	362	246
Average carrying value	1,919	859
Interest income recognized	25	7
Impaired financing receivable with specific allowance	1,343	571
Impaired financing receivable without specific allowance	566	500
Financial institutions
Financing receivable impaired
Recorded investment	185	173
Unpaid principal balance	192	196
Related specific allowance	16	10
Average carrying value	183	194
Interest income recognized	3	0
Impaired financing receivable with specific allowance	45	18
Impaired financing receivable without specific allowance	140	155
Mortgage and real estate
Financing receivable impaired
Recorded investment	139	232
Unpaid principal balance	250	322
Related specific allowance	10	21
Average carrying value	174	240
Interest income recognized	6	4
Impaired financing receivable with specific allowance	41	60
Impaired financing receivable without specific allowance	98	172
Lease financing
Financing receivable impaired
Recorded investment	56	76
Unpaid principal balance	56	76
Related specific allowance	4	54
Average carrying value	44	62
Interest income recognized	0	0
Impaired financing receivable with specific allowance	55	75
Impaired financing receivable without specific allowance	1	1
Other
Financing receivable impaired
Recorded investment	132	44
Unpaid principal balance	197	114
Related specific allowance	0	32
Average carrying value	87	39
Interest income recognized	6	0
Impaired financing receivable with specific allowance	1	40
Impaired financing receivable without specific allowance	$ 131	$ 4

LOANS - Corporate Troubled Debt

LOANS - Corporate Troubled Debt Restructurings (Details) - Corporate - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Financing receivable impaired
Carrying Value	$ 505	$ 167
TDRs involving changes in the amount and/or timing of principal payments	192	70
TDRs involving changes in the amount and/or timing of interest payments	176	0
TDRs involving changes in the amount and/or timing of both principal and interest payments	$ 137	97
Period within which default occurred post-modification	1 year
Number of days past due, default status	60 days
Carrying Value	$ 732	586
TDR in payment default	15	1
Commercial and industrial
Financing receivable impaired
Carrying Value	338	120
TDRs involving changes in the amount and/or timing of principal payments	176	67
TDRs involving changes in the amount and/or timing of interest payments	34	0
TDRs involving changes in the amount and/or timing of both principal and interest payments	128	53
Carrying Value	408	142
TDR in payment default	7	0
Financial institutions
Financing receivable impaired
Carrying Value	10
TDRs involving changes in the amount and/or timing of principal payments	10
TDRs involving changes in the amount and/or timing of interest payments	0
TDRs involving changes in the amount and/or timing of both principal and interest payments	0
Carrying Value	9	5
TDR in payment default	0	1
Mortgage and real estate
Financing receivable impaired
Carrying Value	15	47
TDRs involving changes in the amount and/or timing of principal payments	6	3
TDRs involving changes in the amount and/or timing of interest payments	0	0
TDRs involving changes in the amount and/or timing of both principal and interest payments	9	44
Carrying Value	87	131
TDR in payment default	8	0
Other
Financing receivable impaired
Carrying Value	142
TDRs involving changes in the amount and/or timing of principal payments	0
TDRs involving changes in the amount and/or timing of interest payments	142
TDRs involving changes in the amount and/or timing of both principal and interest payments	0
Carrying Value	228	308
TDR in payment default	$ 0	$ 0
Commercial market loans
Financing receivable impaired
Number of days past due, default status	90 days

ALLOWANCE FOR CREDIT LOSSES - A

ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses Roll Forward (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for credit losses
Allowance for loan losses at beginning of period	$ 12,626	$ 15,994	$ 19,648
Gross credit losses	(8,222)	(9,041)	(11,108)
Gross recoveries	1,661	1,739	2,135
Net credit losses (NCLs)	(6,561)	(7,302)	(8,973)
Net credit losses (NCLs)	6,561	7,302	8,973
Net reserve builds (releases)	340	139	(1,879)
Net specific reserve releases	(152)	(333)	(266)
Total provision for loan losses	6,749	7,108	6,828
Other, net	(754)	(3,174)	(1,509)
Allowance for loan losses at the end of year	12,060	12,626	15,994
Allowance for credit losses on unfunded lending commitments
Allowance for credit losses on unfunded lending commitments at beginning of period	1,402	1,063	1,229
Provision (release) for unfunded lending commitments	29	74	(162)
Other, net	(13)	265	(4)
Allowance for credit losses on unfunded lending commitments at end of period	1,418	1,402	1,063
Total allowance for loans, leases, and unfunded lending commitments at end of period	13,478	14,028	17,057
Sales or transfers of various consumer loan portfolios to held-for-sale
Other, net	(754)	(3,174)	(1,509)
Allowance for loan losses included in other transferred to allowance for unfunded lending commitments		271
Consumer
Sales or transfers of various consumer loan portfolios to held-for-sale
Transfer of real estate loan portfolios	(106)	(1,462)	(411)
Transfer of other loan portfolios	(468)	(948)	(657)
Sales or transfers of various consumer loan portfolios to held-for-sale	(574)	(2,410)	(1,068)
FX translation, consumer	(199)	(474)	(463)
Corporate
Allowance for credit losses
Other, net	19	(290)	22
Sales or transfers of various consumer loan portfolios to held-for-sale
Other, net	$ 19	$ (290)	$ 22

ALLOWANCE FOR CREDIT LOSSES 129

ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses Roll Forward by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Allowance for credit losses
Allowance for loan losses at beginning of period	$ 12,626	$ 15,994	$ 19,648
Charge-offs	(8,222)	(9,041)	(11,108)
Recoveries	1,661	1,739	2,135
Replenishment of net charge-offs	6,561	7,302	8,973
Net reserve builds (releases)	340	139	(1,879)
Net specific reserve releases	(152)	(333)	(266)
Other	(754)	(3,174)	(1,509)
Allowance for loan losses at the end of year	12,060	12,626	15,994
Sales or transfers of various consumer loan portfolios to held-for-sale
Determined in accordance with ASC 450				$ 10,054	$ 10,184
Determined in accordance with ASC 310-10-35				2,000	2,426
Allowance for loan losses	12,626	15,994	19,648	12,060	12,626
Loans, net of unearned income:
Loans collectively evaluated for impairment in accordance with ASC 450-20				610,266	600,367
Loans individually evaluated for impairment in accordance with ASC 310-10-35				10,430	11,995
Loans held at fair value				3,486	5,005
Loans, net of unearned income				624,369	617,617
Receivables Acquired with Deteriorated Credit Quality
Sales or transfers of various consumer loan portfolios to held-for-sale
Determined in accordance with ASC 310-30				6	16
Loans, net of unearned income:
Loans acquired with deteriorated credit quality in accordance with ASC 310-30				187	250
Corporate
Allowance for credit losses
Allowance for loan losses at beginning of period	2,791	2,447	2,674
Charge-offs	(580)	(349)	(454)
Recoveries	67	105	160
Replenishment of net charge-offs	513	244	294
Net reserve builds (releases)	(85)	550	(145)
Net specific reserve releases	0	86	(20)
Other	(4)	(292)	(62)
Allowance for loan losses at the end of year	2,702	2,791	2,447
Sales or transfers of various consumer loan portfolios to held-for-sale
Determined in accordance with ASC 450				2,310	2,408
Determined in accordance with ASC 310-10-35				392	380
Allowance for loan losses	2,791	2,447	2,674	2,702	2,791
Loans, net of unearned income:
Loans collectively evaluated for impairment in accordance with ASC 450-20				293,218	285,384
Loans individually evaluated for impairment in accordance with ASC 310-10-35				2,631	1,803
Loans held at fair value				3,457	4,971
Loans, net of unearned income				299,306	292,163
Corporate | Receivables Acquired with Deteriorated Credit Quality
Sales or transfers of various consumer loan portfolios to held-for-sale
Determined in accordance with ASC 310-30				0	3
Loans, net of unearned income:
Loans acquired with deteriorated credit quality in accordance with ASC 310-30				0	5
Consumer
Allowance for credit losses
Allowance for loan losses at beginning of period	9,835	13,547	16,974
Charge-offs	(7,642)	(8,692)	(10,654)
Recoveries	1,594	1,634	1,975
Replenishment of net charge-offs	6,048	7,058	8,679
Net reserve builds (releases)	425	(411)	(1,734)
Net specific reserve releases	(152)	(419)	(246)
Other	(750)	(2,882)	(1,447)
Allowance for loan losses at the end of year	9,358	9,835	13,547
Sales or transfers of various consumer loan portfolios to held-for-sale
Determined in accordance with ASC 450				7,744	7,776
Determined in accordance with ASC 310-10-35				1,608	2,046
Allowance for loan losses	$ 9,835	$ 13,547	$ 16,974	9,358	9,835
Loans, net of unearned income:
Loans collectively evaluated for impairment in accordance with ASC 450-20				317,048	314,983
Loans individually evaluated for impairment in accordance with ASC 310-10-35				7,799	10,192
Loans held at fair value				29	34
Loans, net of unearned income				325,063	325,454
Consumer | Receivables Acquired with Deteriorated Credit Quality
Sales or transfers of various consumer loan portfolios to held-for-sale
Determined in accordance with ASC 310-30				6	13
Loans, net of unearned income:
Loans acquired with deteriorated credit quality in accordance with ASC 310-30				$ 187	$ 245

GOODWILL AND INTANGIBLE ASSE130

GOODWILL AND INTANGIBLE ASSETS - Changes in Goodwill (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill
Balance of goodwill at beginning of period	$ 21,659,000,000	$ 22,349,000,000	$ 23,592,000,000	$ 25,009,000,000
Foreign exchange translation and other		(613,000,000)	(1,000,000,000)	(1,214,000,000)
Divestitures		(77,000,000)	(212,000,000)	(203,000,000)
Impairment of Goodwill	$ (28,000,000)	0	(31,000,000)	0
Balance of goodwill at end of period		$ 21,659,000,000	$ 22,349,000,000	$ 23,592,000,000

GOODWILL AND INTANGIBLE ASSE131

GOODWILL AND INTANGIBLE ASSETS - Changes in Goodwill by Segment (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill
Balance of goodwill at beginning of period	$ 21,659,000,000	$ 22,349,000,000	$ 23,592,000,000	$ 25,009,000,000
Foreign exchange translation and other		(613,000,000)	(1,000,000,000)	(1,214,000,000)
Impairment of goodwill	(28,000,000)	0	(31,000,000)	0
Divestitures		(77,000,000)	(212,000,000)	(203,000,000)
Balance of goodwill at end of period		21,659,000,000	22,349,000,000	23,592,000,000
Global Consumer Banking(1)
Goodwill
Balance of goodwill at beginning of period	12,530,000,000	12,704,000,000	13,083,000,000
Foreign exchange translation and other		(174,000,000)	(355,000,000)
Impairment of goodwill			0
Divestitures		0	(24,000,000)
Balance of goodwill at end of period		12,530,000,000	12,704,000,000	13,083,000,000
Institutional Clients Group
Goodwill
Balance of goodwill at beginning of period	9,085,000,000	9,545,000,000	10,190,000,000
Foreign exchange translation and other		(447,000,000)	(644,000,000)
Impairment of goodwill			0
Divestitures		(13,000,000)	(1,000,000)
Balance of goodwill at end of period		9,085,000,000	9,545,000,000	10,190,000,000
Citi Holdings
Goodwill
Balance of goodwill at beginning of period	$ 44,000,000	100,000,000	319,000,000
Foreign exchange translation and other		8,000,000	(1,000,000)
Impairment of goodwill			(31,000,000)
Divestitures		(64,000,000)	(187,000,000)
Balance of goodwill at end of period		$ 44,000,000	100,000,000	$ 319,000,000
Consumer Latin America | Citi Holdings
Goodwill
Impairment of goodwill			15,000,000
Consumer Finance South Korea | Citi Holdings
Goodwill
Impairment of goodwill			$ 16,000,000

GOODWILL AND INTANGIBLE ASSE132

GOODWILL AND INTANGIBLE ASSETS - Goodwill by Reporting Units (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill:
Impairments	$ 28,000,000	$ 0	$ 31,000,000	$ 0
Goodwill		21,659,000,000	22,349,000,000	23,592,000,000	$ 25,009,000,000
Global Consumer Banking(1)
Goodwill:
Impairments			0
Goodwill		12,530,000,000	12,704,000,000	13,083,000,000
Institutional Clients Group
Goodwill:
Impairments			0
Goodwill		9,085,000,000	9,545,000,000	10,190,000,000
Citi Holdings
Goodwill:
Impairments			31,000,000
Goodwill		44,000,000	100,000,000	$ 319,000,000
Citi Holdings | Citi Holdings-Consumer Latin America
Goodwill:
Impairments			$ (15,000,000)
Operating Segments | Global Consumer Banking(1) | Reporting units | North America Global Consumer Banking
Goodwill:
Goodwill		$ 6,730,000,000
Fair value as a percent of allocated book value		148.00%
Operating Segments | Global Consumer Banking(1) | Reporting units | Asia Global Consumer Banking
Goodwill:
Goodwill		$ 4,709,000,000
Fair value as a percent of allocated book value		157.00%
Operating Segments | Global Consumer Banking(1) | Reporting units | Latin America Global Consumer Banking
Goodwill:
Goodwill		$ 1,092,000,000
Fair value as a percent of allocated book value		180.00%
Operating Segments | Institutional Clients Group | Reporting units | ICG—Banking
Goodwill:
Goodwill		$ 2,694,000,000
Fair value as a percent of allocated book value		194.00%
Operating Segments | Institutional Clients Group | Reporting units | ICG—Markets and Securities Services
Goodwill:
Goodwill		$ 6,390,000,000
Fair value as a percent of allocated book value		115.00%
Operating Segments | Citi Holdings | Reporting units | Citi Holdings-Consumer Latin America
Goodwill:
Goodwill		$ 16,000,000
Fair value as a percent of allocated book value		107.00%
Operating Segments | Citi Holdings | Reporting units | Citi Holdings, REL
Goodwill:
Goodwill		$ 28,000,000
Fair value as a percent of allocated book value		38.00%

GOODWILL AND INTANGIBLE ASSE133

GOODWILL AND INTANGIBLE ASSETS - Components of Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	$ 15,384	$ 14,107
Accumulated amortization of Intangible assets (excluding MSRs)	10,270	10,386
Net carrying amount of intangible assets (excluding MSRs)	5,114	3,721
Gross carrying amount, Mortgage servicing rights (MSRs)	1,564	1,781
Mortgage servicing rights (MSRs)	1,564	1,781
Gross carrying amount of Intangible assets	16,948	15,888
Accumulated amortization of intangible assets	10,270	10,386
Net carrying amount of intangible assets, balance at end of period	6,678	5,502
Intangible assets amortization expense	595	625	$ 756
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2,017	579
2,018	514
2,019	478
2,020	317
2,021	321
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	210	284
Accumulated amortization of Intangible assets (excluding MSRs)	0	0
Net carrying amount of intangible assets (excluding MSRs)	210	284
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	8,215	7,606
Accumulated amortization of Intangible assets (excluding MSRs)	6,549	6,520
Net carrying amount of intangible assets (excluding MSRs)	1,666	1,086
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	5,149	3,922
Accumulated amortization of Intangible assets (excluding MSRs)	2,177	2,021
Net carrying amount of intangible assets (excluding MSRs)	2,972	1,901
Core deposit intangibles
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	801	1,050
Accumulated amortization of Intangible assets (excluding MSRs)	771	969
Net carrying amount of intangible assets (excluding MSRs)	30	81
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	474	471
Accumulated amortization of Intangible assets (excluding MSRs)	272	252
Net carrying amount of intangible assets (excluding MSRs)	202	219
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	31	37
Accumulated amortization of Intangible assets (excluding MSRs)	27	31
Net carrying amount of intangible assets (excluding MSRs)	4	6
Other
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	504	737
Accumulated amortization of Intangible assets (excluding MSRs)	474	593
Net carrying amount of intangible assets (excluding MSRs)	$ 30	$ 144

GOODWILL AND INTANGIBLE ASSE134

GOODWILL AND INTANGIBLE ASSETS - Changes in Intangible Assets (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Finite and Indefinite-lived Intangible Assets
Net carrying amount of intangible assets (excluding MSRs), beginning balance	$ 3,721
Mortgage servicing rights (MSRs), beginning balance	1,781
Net carrying amount of intangible assets, beginning balance	5,502
Acquisitions/ divestitures	1,989
Amortization	(595)
Impairments	(1)
FX translation and other	0
Net carrying amount of intangible assets (excluding MSRs), ending balance	5,114
Mortgage servicing rights (MSRs), ending balance	1,564
Net carrying amount of intangible assets, ending balance	6,678
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Net carrying amount of intangible assets (excluding MSRs), beginning balance	1,086
Acquisitions/ divestitures	827
Amortization	(203)
Impairments	0
FX translation and other	(44)
Net carrying amount of intangible assets (excluding MSRs), ending balance	1,666
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Net carrying amount of intangible assets (excluding MSRs), beginning balance	1,901
Acquisitions/ divestitures	1,314
Amortization	(326)
Impairments	0
FX translation and other	83
Net carrying amount of intangible assets (excluding MSRs), ending balance	2,972
Core deposit intangibles
Finite and Indefinite-lived Intangible Assets
Net carrying amount of intangible assets (excluding MSRs), beginning balance	81
Acquisitions/ divestitures	(18)
Amortization	(28)
Impairments	0
FX translation and other	(5)
Net carrying amount of intangible assets (excluding MSRs), ending balance	30
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Net carrying amount of intangible assets (excluding MSRs), beginning balance	219
Acquisitions/ divestitures	0
Amortization	(25)
Impairments	0
FX translation and other	8
Net carrying amount of intangible assets (excluding MSRs), ending balance	202
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Net carrying amount of intangible assets (excluding MSRs), beginning balance	6
Acquisitions/ divestitures	0
Amortization	(1)
Impairments	0
FX translation and other	(1)
Net carrying amount of intangible assets (excluding MSRs), ending balance	4
Other
Finite and Indefinite-lived Intangible Assets
Net carrying amount of intangible assets (excluding MSRs), beginning balance	144
Acquisitions/ divestitures	(109)
Amortization	(12)
Impairments	0
FX translation and other	7
Net carrying amount of intangible assets (excluding MSRs), ending balance	30
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Net carrying amount of intangible assets (excluding MSRs), beginning balance	284
Acquisitions/ divestitures	(25)
Amortization	0
Impairments	(1)
FX translation and other	(48)
Net carrying amount of intangible assets (excluding MSRs), ending balance	$ 210
Intangible Assets, Excluding Mortgage Servicing Rights | Customer Concentration Risk | American Airlines, Sears, The Home Depot and Costco | Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Intangible assets, percent	97.00%

DEBT - Short-Term Borrowings (D

DEBT - Short-Term Borrowings (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Short-Term Borrowings:
Commercial paper	$ 9,989,000,000	$ 9,995,000,000
Other borrowings	20,712,000,000	11,084,000,000
Total short-term borrowings	30,701,000,000	21,079,000,000
Collateralized short-term advances from Federal Home Loan Bank	$ 12,000,000,000	$ 0
Commercial paper
Short-Term Borrowings:
Commercial paper, weighted average coupon	0.79%	0.22%
Other borrowings
Short-Term Borrowings:
Commercial paper, weighted average coupon	1.39%	1.50%

DEBT - Long-Term Debt (Details)

DEBT - Long-Term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument
Weighted average interest rate	3.49%
Long-term debt, at fair value	$ 206,178	$ 201,275
Weighted average interest rate including effects of derivative contracts	2.63%
Senior debt
Debt Instrument
Long-term debt, at fair value	$ 177,722	172,668
Subordinated debt
Debt Instrument
Long-term debt, at fair value	26,762	26,894
Trust preferred securities
Debt Instrument
Long-term debt, at fair value	1,694	1,713
Citigroup Inc.
Debt Instrument
Long-term debt, at fair value	$ 147,333
Citigroup Inc. | Senior debt
Debt Instrument
Weighted average interest rate	4.00%
Long-term debt, at fair value	$ 118,881	113,569
Citigroup Inc. | Subordinated debt
Debt Instrument
Weighted average interest rate	4.48%
Long-term debt, at fair value	$ 26,758	26,875
Citigroup Inc. | Trust preferred securities
Debt Instrument
Weighted average interest rate	6.90%
Long-term debt, at fair value	$ 1,694	1,713
Bank
Debt Instrument
Long-term debt, at fair value	$ 49,454
Bank | Senior debt
Debt Instrument
Weighted average interest rate	1.88%
Long-term debt, at fair value	$ 49,454	55,131
Collateralized long-term advances from Federal Home Loan Bank	21,600	17,800
Broker-dealer
Debt Instrument
Long-term debt, at fair value	$ 9,391
Broker-dealer | Senior debt
Debt Instrument
Weighted average interest rate	2.08%
Long-term debt, at fair value	$ 9,387	3,968
Broker-dealer | Subordinated debt
Debt Instrument
Weighted average interest rate	0.95%
Long-term debt, at fair value	$ 4	$ 19

DEBT - Maturities of Long-term

DEBT - Maturities of Long-term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument
2,017	$ 36,125
2,018	46,089
2,019	22,013
2,020	10,175
2,021	19,131
Thereafter	72,645
Total	206,178	$ 201,275
Bank
Debt Instrument
2,017	15,046
2,018	24,128
2,019	4,865
2,020	445
2,021	3,903
Thereafter	1,067
Total	49,454
Broker-dealer
Debt Instrument
2,017	2,637
2,018	1,388
2,019	283
2,020	1,103
2,021	168
Thereafter	3,812
Total	9,391
Citigroup Inc.
Debt Instrument
2,017	18,442
2,018	20,573
2,019	16,865
2,020	8,627
2,021	15,060
Thereafter	67,766
Total	$ 147,333

DEBT - Trust Preferred Securiti

DEBT - Trust Preferred Securities (Details) $ in Millions	Dec. 31, 2016USD ($)shares
Trust Preferred Securities
Liquidation value	$ 2,563
Junior subordinated debentures owned by the Trust, amount	$ 2,570
Citigroup Capital III
Trust Preferred Securities
Securities issued (in shares) | shares	194,053
Liquidation value	$ 194
Coupon rate (as a percent)	7.625%
Common shares issued to parent (in shares) | shares	6,003
Junior subordinated debentures owned by the Trust, amount	$ 200
Citigroup Capital XIII
Trust Preferred Securities
Securities issued (in shares) | shares	89,840,000
Liquidation value	$ 2,246
Common shares issued to parent (in shares) | shares	1,000
Junior subordinated debentures owned by the Trust, amount	$ 2,246
Citigroup Capital XIII | LIBOR
Trust Preferred Securities
Basis spread on variable rate	0.0637
Citigroup Capital XVIII
Trust Preferred Securities
Securities issued (in shares) | shares	99,901
Liquidation value	$ 123
Coupon rate (as a percent)	6.829%
Common shares issued to parent (in shares) | shares	50
Junior subordinated debentures owned by the Trust, amount	$ 124

REGULATORY CAPITAL - Regulatory

REGULATORY CAPITAL - Regulatory Capital Compliance (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Jan. 01, 2018
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Capital ratio, stated minimum	4.50%
Tier 1 Capital ratio, stated minimum	6.00%
Total Capital ratio, stated minimum	8.00%
Tier 1 Leverage ratio, stated minimum	4.00%
Dividends received from Citibank N.A.	$ 13,800	$ 13,500
Citigroup Inc.
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Capital	167,378
Tier 1 Capital	178,387
Total Capital (Tier 1 Capital Tier 2 Capital)	202,146
Total Risk-Weighted Assets	1,166,764
Quarterly Adjusted Average Total Assets	1,768,415
Total Leverage Exposure	$ 2,351,883
Common Equity Tier 1 Capital ratio	14.35%
Tier 1 Capital ratio, well capitalized minimum	6.00%
Tier 1 Capital ratio	15.29%
Total Capital ratio, well capitalized minimum	10.00%
Total Capital ratio	17.33%
Tier 1 Leverage ratio	10.09%
Supplementary leverage ratio	7.58%
Risk-weighted assets, standardized approach	$ 1,126,000
Citibank, N.A.
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Capital	126,220
Tier 1 Capital	126,465
Total Capital (Tier 1 Capital Tier 2 Capital)	138,821
Total Risk-Weighted Assets	973,933
Quarterly Adjusted Average Total Assets	1,333,161
Total Leverage Exposure	$ 1,859,394
Common Equity Tier 1 Capital ratio	12.61%
Common Equity Tier 1 Capital ratio, well capitalized minimum	6.50%
Tier 1 Capital ratio, well capitalized minimum	8.00%
Tier 1 Capital ratio	12.63%
Total Capital ratio, well capitalized minimum	10.00%
Total Capital ratio	14.25%
Tier 1 Leverage ratio	9.49%
Tier 1 Leverage ratio, well capitalized minimum	5.00%
Supplementary leverage ratio	6.80%
Risk-weighted assets, standardized approach	$ 1,001,000
Forecast
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Supplementary leverage ratio, stated minimum			3.00%
Supplementary leverage ratio, well capitalized minimum			6.00%

CHANGES IN ACCUMULATED OTHER140

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Change in Each Component of AOCI (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		$ (29,344)	$ (23,216)	$ (19,133)
End-of-period balance, net of tax		(32,381)	(29,344)	(23,216)
Net unrealized gains (losses) on investment securities
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		(907)	57	(1,640)
Adjustment to opening balance, net of taxes			0
Adjusted balance, beginning of period			(907)
Other comprehensive income (losses) before reclassifications		530	(695)	1,790
Increase (decrease) due to amounts reclassified from AOCI		(422)	(269)	(93)
Change, net of taxes		108	(964)	1,697
End-of-period balance, net of tax		(799)	(907)	57
Debt valuation adjustment (DVA)
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		0	0	0
Adjustment to opening balance, net of taxes			(15)
Adjusted balance, beginning of period			(15)
Other comprehensive income (losses) before reclassifications		(335)	0	0
Increase (decrease) due to amounts reclassified from AOCI		(2)	0	0
Change, net of taxes		(337)	0	0
End-of-period balance, net of tax		(352)	0	0
Cash flow hedges
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		(617)	(909)	(1,245)
Adjustment to opening balance, net of taxes			0
Adjusted balance, beginning of period			(617)
Other comprehensive income (losses) before reclassifications		(88)	83	85
Increase (decrease) due to amounts reclassified from AOCI		145	209	251
Change, net of taxes		57	292	336
End-of-period balance, net of tax		(560)	(617)	(909)
Benefit plans
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		(5,116)	(5,159)	(3,989)
Adjustment to opening balance, net of taxes			0
Adjusted balance, beginning of period			(5,116)
Other comprehensive income (losses) before reclassifications		(208)	(143)	(1,346)
Increase (decrease) due to amounts reclassified from AOCI		160	186	176
Change, net of taxes		(48)	43	(1,170)
End-of-period balance, net of tax		(5,164)	(5,116)	(5,159)
Foreign currency translation adjustment, net of hedges
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		(22,704)	(17,205)	(12,259)
Adjustment to opening balance, net of taxes			0
Adjusted balance, beginning of period			(22,704)
Other comprehensive income (losses) before reclassifications		(2,802)	(5,465)	(4,946)
Increase (decrease) due to amounts reclassified from AOCI		0	(34)	0
Change, net of taxes		(2,802)	(5,499)	(4,946)
End-of-period balance, net of tax		(25,506)	(22,704)	(17,205)
Reclassification for allocation between net unrealized gains (losses) on investment securities to CTA, before tax				137
Reclassification for allocation between net unrealized gains (losses) on investment securities to CTA, net of tax				84
Accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		(29,344)	(23,216)	(19,133)
Adjustment to opening balance, net of taxes	[1]		(15)
Adjusted balance, beginning of period			(29,359)	(23,216)	$ (19,133)
Other comprehensive income (losses) before reclassifications		(2,903)	(6,220)	(4,417)
Increase (decrease) due to amounts reclassified from AOCI		(119)	92	334
Change, net of taxes		(3,022)	(6,128)	(4,083)
End-of-period balance, net of tax		$ (32,381)	$ (29,344)	$ (23,216)
[1]	Accounting reflects the early adoption of the provisions of ASU 2016-01 relating to Citi’s debt valuation adjustments (DVA) for liabilities for which the fair value adoption was elected. See Note 1 to the Consolidated Financial Statements.

CHANGES IN ACCUMULATED OTHER141

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Pre-Tax and After-Tax (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Change in accumulated other comprehensive income (loss), pretax
AOCI, beginning balance, pretax		$ (38,440)	$ (31,060)	$ (27,596)
Change in net unrealized gains (losses) on investment securities, pretax		167	(1,462)	2,704
Cash flow hedges, pretax		84	468	543
Benefit plans, pretax		(78)	19	(1,830)
Foreign currency translation adjustment, pretax		(3,204)	(6,405)	(4,881)
Change, pretax		(3,569)	(7,380)	(3,464)
AOCI, ending balance, pretax		(42,035)	(38,440)	(31,060)
Change in accumulated other comprehensive income (loss), tax effect
Balance at the beginning of the period, tax effect		9,096	7,844	8,463
Change in net unrealized gains (losses) on investment securities, tax effect		(59)	498	(1,007)
Cash flow hedges, tax effect		(27)	(176)	(207)
Benefit plans, tax effect		30	24	660
Foreign currency translation adjustment, tax effect		402	906	(65)
Change, tax effect		547	1,252	(619)
Balance at the end of the period, tax effect		9,654	9,096	7,844
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		(29,344)	(23,216)	(19,133)
Change in net unrealized gains (losses) on investment securities, net of tax		108	(964)	1,697
Cash flow hedges, net of tax		57	292	336
Change, net of tax	[1]	(48)	43	(1,170)
Foreign currency translation adjustment, net of tax		(2,802)	(5,499)	(4,946)
Citigroup’s total other comprehensive income (loss)		(3,022)	(6,128)	(4,083)
End-of-period balance, net of tax		(32,381)	(29,344)	(23,216)
Accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss), pretax
Adjustment to opening balance, pretax			(26)
Adjusted balance, beginning of period			(38,466)
Change in accumulated other comprehensive income (loss), tax effect
Adjustment to opening balance, tax effect			11
Adjusted balance, beginning of period, tax effect			9,107
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		(29,344)	(23,216)	(19,133)
Adjusted balance, beginning of year			(29,359)	(23,216)	$ (19,133)
Adjustment to opening balance, net of tax	[2]		(15)
Change, net of taxes		(3,022)	(6,128)	(4,083)
End-of-period balance, net of tax		(32,381)	(29,344)	(23,216)
Debt valuation adjustment (DVA)
Change in accumulated other comprehensive income (loss), pretax
Debt valuation adjustment (DVA), pretax		(538)
Change in accumulated other comprehensive income (loss), tax effect
Debt valuation adjustment (DVA), tax effect		201
Change in accumulated other comprehensive income (loss)
Beginning-of-period balance, net of tax		0	0	0
Adjusted balance, beginning of year			(15)
Adjustment to opening balance, net of tax			(15)
Change, net of taxes		(337)	0	0
End-of-period balance, net of tax		$ (352)	$ 0	$ 0
[1]	Reflects adjustments based on the actuarial valuations of Citi’s pension and postretirement plans, including changes in the mortality assumptions at December 31, 2014, and amortization of amounts previously recognized in Accumulated other comprehensive income (loss). See Note 8 to the Consolidated Financial Statements.
[2]	Accounting reflects the early adoption of the provisions of ASU 2016-01 relating to Citi’s debt valuation adjustments (DVA) for liabilities for which the fair value adoption was elected. See Note 1 to the Consolidated Financial Statements.

CHANGES IN ACCUMULATED OTHER142

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Reclassification out of AOCI (Details) - USD ($) $ in Millions		3 Months Ended								12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses on sales of investments	[1]									$ (948)	$ (682)	$ (570)
Income from continuing operations before income taxes		$ (5,100)	$ (5,620)	$ (5,770)	$ (4,987)	$ (4,808)	$ (6,187)	$ (6,894)	$ (6,937)
Tax effect		1,509	1,733	1,723	1,479	1,403	1,881	2,036	2,120	6,444	7,440	7,197
Income from continuing operations		$ (3,591)	$ (3,887)	$ (4,047)	$ (3,508)	$ (3,405)	$ (4,306)	$ (4,858)	$ (4,817)	(15,033)	(17,386)	(7,504)
(Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes										(180)	155	542
Tax effect										61	(63)	(208)
Income from continuing operations										(119)	92	334
(Gain) loss reclassified from AOCI | Realized gains (losses) on investment securities
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses on sales of investments										(948)	(682)	(570)
OTTI gross impairment losses										288	265	424
Income from continuing operations before income taxes										(660)	(417)	(146)
Tax effect										238	148	53
Income from continuing operations										(422)	(269)	(93)
(Gain) loss reclassified from AOCI | Debt valuation adjustment (DVA)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses on sales of investments										(3)	0	0
Income from continuing operations before income taxes										(3)	0	0
Tax effect										1	0	0
Income from continuing operations										(2)	0	0
(Gain) loss reclassified from AOCI | Cash flow hedges
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes										233	332	409
Tax effect										(88)	(123)	(158)
Income from continuing operations										145	209	251
(Gain) loss reclassified from AOCI | Cash flow hedges | Interest rate
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes										140	186	260
(Gain) loss reclassified from AOCI | Cash flow hedges | Foreign exchange contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes										93	146	149
(Gain) loss reclassified from AOCI | Pension liability adjustments
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Amortization of unrecognized prior service cost (benefit)										(40)	(40)	(40)
Amortization of unrecognized net actuarial loss										272	276	243
Curtailment/settlement impact										18	57	76
Income from continuing operations before income taxes										250	293	279
Tax effect										(90)	(107)	(103)
Income from continuing operations										160	186	176
(Gain) loss reclassified from AOCI | Foreign currency translation adjustment
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes										0	(53)	0
Tax effect										0	19	0
Income from continuing operations										$ 0	$ (34)	$ 0
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.

PREFERRED STOCK (Details)

PREFERRED STOCK (Details) $ / shares in Units, $ in Millions	Apr. 25, 2016	Feb. 02, 2016	Nov. 13, 2015	Aug. 12, 2015	Apr. 24, 2015	Mar. 20, 2015	Oct. 29, 2014	Apr. 30, 2014	Feb. 12, 2014	Oct. 31, 2013	Sep. 19, 2013	Apr. 30, 2013	Mar. 26, 2013	Dec. 13, 2012	Oct. 29, 2012	Apr. 28, 2008	Jan. 25, 2008	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares
Preferred stock
Carrying value																			$ 19,253	$ 16,718
Distribution of preferred dividends																			$ 1,077
Forecast
Preferred stock
Distribution of preferred dividends																		$ 1,213
Series AA
Preferred stock
Dividend rate (as a percent)																			8.125%	8.125%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 25	$ 25
Number of depositary shares (in shares) | shares																			3,870,330	3,870,330
Carrying value																			$ 97	$ 97
Depositary shares, interest in corresponding series of preferred stock																	0.001
Series E
Preferred stock
Dividend rate (as a percent)																			8.40%	8.40%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			121,254	121,254
Carrying value																			$ 121	$ 121
Depositary shares, interest in corresponding series of preferred stock																0.04
Series A
Preferred stock
Dividend rate (as a percent)																			5.95%	5.95%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			1,500,000	1,500,000
Carrying value																			$ 1,500	$ 1,500
Depositary shares, interest in corresponding series of preferred stock															0.04
Series B
Preferred stock
Dividend rate (as a percent)																			5.90%	5.90%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			750,000	750,000
Carrying value																			$ 750	$ 750
Depositary shares, interest in corresponding series of preferred stock														0.04
Series C
Preferred stock
Dividend rate (as a percent)																			5.80%	5.80%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 25	$ 25
Number of depositary shares (in shares) | shares																			23,000,000	23,000,000
Carrying value																			$ 575	$ 575
Depositary shares, interest in corresponding series of preferred stock													0.001
Series D
Preferred stock
Dividend rate (as a percent)																			5.35%	5.35%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			1,250,000	1,250,000
Carrying value																			$ 1,250	$ 1,250
Depositary shares, interest in corresponding series of preferred stock												0.04
Series J
Preferred stock
Dividend rate (as a percent)																			7.125%	7.125%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 25	$ 25
Number of depositary shares (in shares) | shares																			38,000,000	38,000,000
Carrying value																			$ 950	$ 950
Depositary shares, interest in corresponding series of preferred stock											0.001
Series K
Preferred stock
Dividend rate (as a percent)																			6.875%	6.875%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 25	$ 25
Number of depositary shares (in shares) | shares																			59,800,000	59,800,000
Carrying value																			$ 1,495	$ 1,495
Depositary shares, interest in corresponding series of preferred stock										0.001
Series L
Preferred stock
Dividend rate (as a percent)																			6.875%	6.875%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 25	$ 25
Number of depositary shares (in shares) | shares																			19,200,000	19,200,000
Carrying value																			$ 480	$ 480
Depositary shares, interest in corresponding series of preferred stock									0.001
Series M
Preferred stock
Dividend rate (as a percent)																			6.30%	6.30%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			1,750,000	1,750,000
Carrying value																			$ 1,750	$ 1,750
Depositary shares, interest in corresponding series of preferred stock								0.04
Series N
Preferred stock
Dividend rate (as a percent)																			5.80%	5.80%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			1,500,000	1,500,000
Carrying value																			$ 1,500	$ 1,500
Depositary shares, interest in corresponding series of preferred stock							0.04
Series O
Preferred stock
Dividend rate (as a percent)																			5.875%	5.875%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			1,500,000	1,500,000
Carrying value																			$ 1,500	$ 1,500
Depositary shares, interest in corresponding series of preferred stock						0.04
Series P
Preferred stock
Dividend rate (as a percent)																			5.95%	5.95%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			2,000,000	2,000,000
Carrying value																			$ 2,000	$ 2,000
Depositary shares, interest in corresponding series of preferred stock					0.04
Series Q
Preferred stock
Dividend rate (as a percent)																			5.95%	5.95%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			1,250,000	1,250,000
Carrying value																			$ 1,250	$ 1,250
Depositary shares, interest in corresponding series of preferred stock				0.04
Series R
Preferred stock
Dividend rate (as a percent)																			6.125%	6.125%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000	$ 1,000
Number of depositary shares (in shares) | shares																			1,500,000	1,500,000
Carrying value																			$ 1,500	$ 1,500
Depositary shares, interest in corresponding series of preferred stock			0.04
Series S
Preferred stock
Dividend rate (as a percent)																			6.30%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 25
Number of depositary shares (in shares) | shares																			41,400,000
Carrying value																			$ 1,035	0
Depositary shares, interest in corresponding series of preferred stock		0.001
Series T
Preferred stock
Dividend rate (as a percent)																			6.25%
Redemption price per depositary share/ preference share (in dollars per share) | $ / shares																			$ 1,000
Number of depositary shares (in shares) | shares																			1,500,000
Carrying value																			$ 1,500	$ 0
Depositary shares, interest in corresponding series of preferred stock	0.04

SECURITIZATIONS AND VARIABLE144

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Schedule of Variable Interest Entities (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Variable Interest Entity
Total involvement with SPE assets	$ 401,822	$ 418,045
Consolidated VIE / SPE assets	76,291	84,794
Significant unconsolidated VIE assets	325,531	333,251
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	28,523	31,070
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	4,219	3,448
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	10,422	9,153
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	190	234
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	43,354	43,905
Credit card securitizations
Variable Interest Entity
Total involvement with SPE assets	50,171	54,916
Consolidated VIE / SPE assets	50,171	54,916
Significant unconsolidated VIE assets	0	0
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	0	0
Mortgage securitizations - U.S. agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	214,458	217,291
Consolidated VIE / SPE assets	0	0
Significant unconsolidated VIE assets	214,458	217,291
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	3,852	3,571
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	78	95
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	3,930	3,666
Mortgage securitizations - Non-agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	15,965	13,036
Consolidated VIE / SPE assets	1,092	1,586
Significant unconsolidated VIE assets	14,873	11,450
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	312	527
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	35	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	1	1
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	348	528
Citi-administered asset-backed commercial paper conduits (ABCP)
Variable Interest Entity
Total involvement with SPE assets	19,693	21,280
Consolidated VIE / SPE assets	19,693	21,280
Significant unconsolidated VIE assets	0	0
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	0	0
Collateralized loan obligations (CLOs)
Variable Interest Entity
Total involvement with SPE assets	18,886	16,719
Consolidated VIE / SPE assets	0	0
Significant unconsolidated VIE assets	18,886	16,719
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	5,128	3,150
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	62	86
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	5,190	3,236
Asset-based financing
Variable Interest Entity
Total involvement with SPE assets	53,168	58,862
Consolidated VIE / SPE assets	733	1,364
Significant unconsolidated VIE assets	52,435	57,498
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	16,553	21,270
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	475	269
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	4,915	3,616
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	21,943	25,155
Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
Total involvement with SPE assets	7,070	8,572
Consolidated VIE / SPE assets	2,843	3,830
Significant unconsolidated VIE assets	4,227	4,742
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	40	2
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	2,842	3,100
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	2,882	3,102
Municipal investments
Variable Interest Entity
Total involvement with SPE assets	17,679	20,290
Consolidated VIE / SPE assets	14	44
Significant unconsolidated VIE assets	17,665	20,246
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,441	2,196
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	3,578	2,487
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	2,580	2,335
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	8,599	7,018
Client intermediation
Variable Interest Entity
Total involvement with SPE assets	515	434
Consolidated VIE / SPE assets	371	335
Significant unconsolidated VIE assets	144	99
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	49	49
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	3	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	52	49
Investment funds
Variable Interest Entity
Total involvement with SPE assets	2,788	1,730
Consolidated VIE / SPE assets	767	842
Significant unconsolidated VIE assets	2,021	888
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	32	13
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	120	138
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	27	102
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	3	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	182	253
Other
Variable Interest Entity
Total involvement with SPE assets	1,429	4,915
Consolidated VIE / SPE assets	607	597
Significant unconsolidated VIE assets	822	4,318
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	116	292
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	11	554
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	58	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	43	52
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	228	898
Mortgage-backed securities
Funded and Unfunded Exposure
Private label mortgage-backed securities, outstanding	$ 10,000	$ 12,000

SECURITIZATIONS AND VARIABLE145

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Funding Commitments (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	$ 10,422	$ 9,153
Liquidity facilities Citigroup
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	2,847	3,105
Liquidity facilities Citigroup | Asset-based financing
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	5	5
Liquidity facilities Citigroup | Municipal securities tender option bond trusts (TOBs)
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	2,842	3,100
Liquidity facilities Citigroup | Municipal investments
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities Citigroup | Investment funds
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities Citigroup | Other
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Loan / equity commitments Citigroup
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	7,575	6,048
Loan / equity commitments Citigroup | Asset-based financing
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	4,910	3,611
Loan / equity commitments Citigroup | Municipal securities tender option bond trusts (TOBs)
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Loan / equity commitments Citigroup | Municipal investments
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	2,580	2,335
Loan / equity commitments Citigroup | Investment funds
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	27	102
Loan / equity commitments Citigroup | Other
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	$ 58	$ 0

SECURITIZATIONS AND VARIABLE146

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Carrying Amounts and Classifications of Consolidated Assets (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Variable Interest Entity
Cash and due from banks	$ 23,043	$ 20,900	$ 32,108	$ 29,885
Trading account assets	243,925	241,215
Investments	353,304	342,955
Total loans, net of allowance	612,309	604,991
Other assets	128,008	133,743
Total assets	1,792,077	1,731,210
Significant unconsolidated VIE assets
Variable Interest Entity
Cash and due from banks	100	100
Trading account assets	8,000	6,200
Investments	4,400	3,000
Total loans, net of allowance	18,800	23,600
Other assets	1,500	1,700
Total assets	$ 32,800	$ 34,600

SECURITIZATIONS AND VARIABLE147

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Credit Card Securitizations (Details)	12 Months Ended
	Dec. 31, 2016USD ($)trust	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Securitized credit card receivables
Number of trusts to hold securitized credit card receivables | trust	2
Ownership interests in principal amount of trust credit card receivables
Sold to investors via trust-issued securities	$ 22,700,000,000	$ 29,700,000,000
Retained by Citigroup as trust-issued securities	7,400,000,000	9,400,000,000
Retained by Citigroup via non-certificated interests	20,600,000,000	16,500,000,000
Total ownership interests in principal amount of trust credit card receivables	50,700,000,000	55,600,000,000
Credit card securitizations
Securitized credit card receivables
Gains (losses) recognized on the securitization	0
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	3,300,000,000	0	$ 12,600,000,000
Pay down of maturing notes	$ (10,300,000,000)	$ (7,400,000,000)	$ (7,800,000,000)

SECURITIZATIONS AND VARIABLE148

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Funding, Liquidity Facilities and Subordinated Interests (Details) $ in Billions	12 Months Ended
	Dec. 31, 2016USD ($)trust	Dec. 31, 2015USD ($)
Funding, Liquidity Facilities and Subordinated Interests
Number of trusts to hold securitized credit card receivables | trust	2
Citibank Credit Card Master Trust (Master Trust)
Funding, Liquidity Facilities and Subordinated Interests
Weighted average maturity of term notes	2 years 6 months 25 days	2 years 4 months 25 days
Term notes issued to third parties	$ 21.7	$ 28.4
Term notes retained by Citigroup affiliates	5.5	7.5
Total Trust liabilities	$ 27.2	$ 35.9
Citibank OMNI Master Trust (Omni Trust)
Funding, Liquidity Facilities and Subordinated Interests
Weighted average maturity of term notes	1 year 11 months	11 months
Term notes issued to third parties	$ 1	$ 1.3
Term notes retained by Citigroup affiliates	1.9	1.9
Total Trust liabilities	$ 2.9	$ 3.2

SECURITIZATIONS AND VARIABLE149

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Securitizations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
U.S. government-sponsored agency guaranteed
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	$ 41,300	$ 35,000	$ 27,800
Contractual servicing fees received	400	500	600
Cash flows received on retained interests and other net cash flows	100	100	100
Sensitivity analysis of fair value of interests continued to be held by transferor
Carrying value of retained interests	2,258	3,546
Carrying value of retained interests, impact of 10% adverse change in discount rate	(71)	(79)
Carrying value of retained interests, impact of 20% adverse change in discount rate	(138)	(155)
Carrying value of retained interests, impact of 10% adverse change in constant prepayment rate	(80)	(111)
Carrying value of retained interests, impact of 20% adverse change in constant prepayment rate	$ (160)	$ (213)
U.S. government-sponsored agency guaranteed | Low end of range
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate	0.80%	0.00%
Constant prepayment rate	3.80%	5.70%
Weighted average life	6 months	3 years 6 months
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate	0.70%	0.00%
Constant prepayment rate	6.80%	5.70%
Weighted average life	2 months 12 days	1 year 3 months 18 days
U.S. government-sponsored agency guaranteed | High end of range
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate	13.70%	11.40%
Constant prepayment rate	30.90%	34.90%
Weighted average life	17 years 6 months	13 years 9 months 18 days
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate	28.20%	27.00%
Constant prepayment rate	22.80%	27.80%
Weighted average life	28 years 9 months 18 days	21 years
U.S. government-sponsored agency guaranteed | Weighted Average
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate	9.90%	6.80%
Constant prepayment rate	11.10%	11.80%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate	9.00%	4.90%
Constant prepayment rate	10.20%	12.30%
Mortgage securitizations - Non-agency-sponsored
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	$ 11,800	$ 12,100	11,800
Contractual servicing fees received	0	0	0
Cash flows received on retained interests and other net cash flows	0	0	0
Senior interests
Sensitivity analysis of fair value of interests continued to be held by transferor
Carrying value of retained interests	26	179
Carrying value of retained interests, impact of 10% adverse change in discount rate	(7)	(8)
Carrying value of retained interests, impact of 20% adverse change in discount rate	(14)	(15)
Carrying value of retained interests, impact of 10% adverse change in constant prepayment rate	(2)	(3)
Carrying value of retained interests, impact of 20% adverse change in constant prepayment rate	(3)	(6)
Carrying value of retained interests, impact of 10% adverse change in anticipated net credit losses	(7)	(6)
Carrying value of retained interests, impact of 20% adverse change in anticipated net credit losses	$ (14)	$ (11)
Senior interests | Low end of range
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate		2.00%
Anticipated net credit losses		40.00%
Weighted average life		2 years 6 months
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate	0.00%	1.60%
Constant prepayment rate	4.20%	4.20%
Anticipated net credit losses	0.50%	0.20%
Weighted average life	5 years	3 months 18 days
Senior interests | High end of range
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate		3.20%
Weighted average life		9 years 9 months 18 days
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate	8.10%	67.60%
Constant prepayment rate	14.70%	100.00%
Anticipated net credit losses	85.60%	89.10%
Weighted average life	8 years 6 months	18 years 1 month 6 days
Senior interests | Weighted Average
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate	0.00%	2.90%
Anticipated net credit losses	0.00%	40.00%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate	2.10%	7.60%
Constant prepayment rate	11.00%	14.00%
Anticipated net credit losses	31.40%	48.90%
Subordinated interests
Sensitivity analysis of fair value of interests continued to be held by transferor
Carrying value of retained interests	$ 161	$ 533
Carrying value of retained interests, impact of 10% adverse change in discount rate	(8)	(25)
Carrying value of retained interests, impact of 20% adverse change in discount rate	(16)	(49)
Carrying value of retained interests, impact of 10% adverse change in constant prepayment rate	(4)	(9)
Carrying value of retained interests, impact of 20% adverse change in constant prepayment rate	(8)	(18)
Carrying value of retained interests, impact of 10% adverse change in anticipated net credit losses	(1)	(7)
Carrying value of retained interests, impact of 20% adverse change in anticipated net credit losses	$ (2)	$ (14)
Subordinated interests | Low end of range
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate		2.90%
Constant prepayment rate		2.80%
Anticipated net credit losses		38.10%
Weighted average life		8 years 10 months 24 days
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate	5.10%	2.00%
Constant prepayment rate	0.50%	0.50%
Anticipated net credit losses	8.00%	3.80%
Weighted average life	1 year 2 months 12 days	10 months 24 days
Subordinated interests | High end of range
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate		12.10%
Constant prepayment rate		8.00%
Anticipated net credit losses		92.00%
Weighted average life		12 years 10 months 24 days
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate	26.40%	24.90%
Constant prepayment rate	37.50%	20.80%
Anticipated net credit losses	63.70%	92.00%
Weighted average life	12 years 1 month 6 days	19 years
Subordinated interests | Weighted Average
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate	0.00%	5.20%
Constant prepayment rate	0.00%	3.50%
Anticipated net credit losses	0.00%	70.60%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate	13.10%	8.40%
Constant prepayment rate	10.80%	7.50%
Anticipated net credit losses	48.30%	54.40%
Personal loan
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	$ 500	$ 700
Citicorp | U.S. government-sponsored agency guaranteed
Cash Flows Between Transferor and Transferee
Gains recognized on the securitization	105	149	214
Citicorp | Mortgage securitizations - Non-agency-sponsored
Cash Flows Between Transferor and Transferee
Gains recognized on the securitization	$ 107	$ 41	$ 53

SECURITIZATIONS AND VARIABLE150

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Servicing Rights (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Capitalized MSRs
Balance at beginning of period	$ 1,781
Balance at end of period	1,564	$ 1,781
Mortgage servicing rights
Classification of Securitizations
Fair value of capitalized mortgage servicing rights	1,600	1,800
Principal amount of loans and other financial instruments	168,000	198,000
Capitalized MSRs
Balance at beginning of period	1,781	1,845
Originations	152	214
Changes in fair value of MSRs due to changes in inputs and assumptions	(36)	110
Other changes	(313)	(350)
Sale of MSRs	(20)	(38)
Balance at end of period	1,564	1,781	$ 1,845
MSR fees
Servicing fees	484	552	638
Late fees	14	16	25
Ancillary fees	17	31	56
Total MSR fees	515	599	$ 719
Mortgage securitizations - Non-agency-sponsored
Re-securitizations
Original par value of securities transferred to re-securitization entities		885
Fair value of re-securitizations deals in which the entity holds a retained interest	126	428
Market value of retained interest related to re-securitization transaction		132
Original par value of re-securitizations deals in which the entity holds a retained interest	1,300	3,700
Senior interests
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest		18
Subordinated interests
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest		410
U.S. government-sponsored agency guaranteed
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest	2,300	1,800
Market value of retained interest related to re-securitization transaction	741	1,500
Securities transferred to re-securitization entities	23,900	17,800
Original fair value of re-securitizations deals in which the entity holds a retained interest	$ 71,800	$ 65,000

SECURITIZATIONS AND VARIABLE151

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset-Backed Commercial Paper Conduits (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Classification of Other Securitization Details
Commercial paper	$ 9,989,000,000	$ 9,995,000,000
Citi-administered asset-backed commercial paper conduits (ABCP)
Classification of Other Securitization Details
Purchased assets outstanding under conduits	19,700,000,000	21,300,000,000
Incremental funding commitments with clients	$ 12,800,000,000	$ 11,600,000,000
Weighted average life of commercial paper issued by conduits	55 days	56 days
Citi-administered asset-backed commercial paper conduits (ABCP) | Minimum
Classification of Other Securitization Details
Letters of credit as percentage of conduit assets	8.00%
Floor price of conduit's assets	$ 200,000,000
Citi-administered asset-backed commercial paper conduits (ABCP) | Maximum
Classification of Other Securitization Details
Letters of credit as percentage of conduit assets	10.00%
Citi-administered asset-backed consolidated commercial paper conduits (ABCP)
Classification of Other Securitization Details
Letters of credit provided to conduits	$ 1,800,000,000	$ 1,800,000,000
Commercial paper	9,700,000,000	11,400,000,000
Client intermediation
Classification of Other Securitization Details
Proceeds from new securitizations	$ 2,300,000,000	$ 2,000,000,000

SECURITIZATIONS AND VARIABLE152

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Collateralized Debt and Loan Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Variable Interest Entity
Term of collateralized loan obligation	12 years
Collateralized loan obligations (CLOs)
Variable Interest Entity
Carrying value of retained interests	$ 4,261	$ 2,299
Carrying value of retained interests, impact of 10% adverse change in discount rate	(30)	(5)
Carrying value of retained interests, impact of 20% adverse change in discount rate	$ (62)	$ (10)
Minimum | Collateralized loan obligations (CLOs)
Variable Interest Entity
Discount rate	1.30%	1.40%
Maximum | Collateralized loan obligations (CLOs)
Variable Interest Entity
Discount rate	1.70%	49.60%

SECURITIZATIONS AND VARIABLE153

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset Based Financing (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Variable Interest Entity
Total unconsolidated VIE assets	$ 325,531,000,000	$ 333,251,000,000
Maximum exposure to unconsolidated VIEs	43,354,000,000	43,905,000,000
Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	52,435,000,000	57,498,000,000
Maximum exposure to unconsolidated VIEs	21,943,000,000	25,155,000,000
Proceeds from new securitizations	0	0	$ 500,000,000
Cash flows received on retained interest and other net cash flows	0	0	300,000,000
Gains recognized on the securitization	0	0	$ 0
Commercial and other real estate | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	8,784,000,000	17,459,000,000
Maximum exposure to unconsolidated VIEs	2,368,000,000	6,528,000,000
Corporate loans | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	4,051,000,000	1,274,000,000
Maximum exposure to unconsolidated VIEs	2,684,000,000	1,871,000,000
Hedge funds and equities | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	370,000,000	385,000,000
Maximum exposure to unconsolidated VIEs	54,000,000	55,000,000
Airplanes, ships and other assets | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	39,230,000,000	38,380,000,000
Maximum exposure to unconsolidated VIEs	$ 16,837,000,000	$ 16,701,000,000

SECURITIZATIONS AND VARIABLE154

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Municipal Securities Tender Option Bond Trusts (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)trust	Dec. 31, 2015USD ($)
Variable Interest Entity
Number of TOB trusts | trust	2
Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
Municipal bonds owned by trusts, that have credit guarantee provided by the Company	$ 82	$ 82
Liquidity agreements, customer TOB trust	2,900	3,100
Notional amount of offsetting reimbursement agreements	2,100	2,200
Liquidity agreements, other trusts	$ 7,400	8,100
Maximum | Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
The threshold ownership percentage on Residual value of customers TOBs for which the reimbursement agreement applied	25.00%
Client intermediation
Variable Interest Entity
Proceeds from new securitizations	$ 2,300	$ 2,000

DERIVATIVES ACTIVITIES - Deriva

DERIVATIVES ACTIVITIES - Derivative Notionals (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Net Investment Hedging
Derivatives
Derivative notionals	$ 1,825	$ 2,102
Hedging instruments under ASC 815
Derivatives
Derivative notionals	227,616	263,763
Hedging instruments under ASC 815 | Interest rate contracts
Derivatives
Derivative notionals	151,428	166,576
Hedging instruments under ASC 815 | Interest rate swaps
Derivatives
Derivative notionals	151,331	166,576
Hedging instruments under ASC 815 | Interest rate futures and forwards
Derivatives
Derivative notionals	97	0
Hedging instruments under ASC 815 | Interest rate contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Interest rate contract options | Purchased
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Foreign exchange contracts
Derivatives
Derivative notionals	76,006	96,398
Hedging instruments under ASC 815 | Foreign exchange swaps
Derivatives
Derivative notionals	19,042	23,007
Hedging instruments under ASC 815 | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	56,964	72,124
Hedging instruments under ASC 815 | Foreign exchange contract options | Written or Sold
Derivatives
Derivative notionals	0	448
Hedging instruments under ASC 815 | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	0	819
Hedging instruments under ASC 815 | Equity contracts
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Equity swaps
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Equity futures and forwards
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Equity contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Equity contract options | Purchased
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Commodity and other contracts
Derivatives
Derivative notionals	182	789
Hedging instruments under ASC 815 | Commodity and other swaps
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Commodity and other futures and forwards
Derivatives
Derivative notionals	182	789
Hedging instruments under ASC 815 | Commodity and other contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Commodity and other contract options | Purchased
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Credit derivatives
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Credit derivatives | Written or Sold
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Credit derivatives | Purchased
Derivatives
Derivative notionals	0	0
Other derivative instruments, Trading derivatives
Derivatives
Derivative notionals	45,753,242	47,612,050
Other derivative instruments, Trading derivatives | Interest rate contracts
Derivatives
Derivative notionals	31,699,124	34,998,356
Other derivative instruments, Trading derivatives | Interest rate swaps
Derivatives
Derivative notionals	19,145,250	22,208,794
Other derivative instruments, Trading derivatives | Interest rate futures and forwards
Derivatives
Derivative notionals	6,864,276	6,868,340
Other derivative instruments, Trading derivatives | Interest rate contract options | Written or Sold
Derivatives
Derivative notionals	2,921,070	3,033,617
Other derivative instruments, Trading derivatives | Interest rate contract options | Purchased
Derivatives
Derivative notionals	2,768,528	2,887,605
Other derivative instruments, Trading derivatives | Foreign exchange contracts
Derivatives
Derivative notionals	11,153,563	9,586,816
Other derivative instruments, Trading derivatives | Foreign exchange swaps
Derivatives
Derivative notionals	5,492,145	4,765,687
Other derivative instruments, Trading derivatives | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	3,251,132	2,563,649
Other derivative instruments, Trading derivatives | Foreign exchange contract options | Written or Sold
Derivatives
Derivative notionals	1,194,325	1,125,664
Other derivative instruments, Trading derivatives | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	1,215,961	1,131,816
Other derivative instruments, Trading derivatives | Equity contracts
Derivatives
Derivative notionals	800,572	778,636
Other derivative instruments, Trading derivatives | Equity swaps
Derivatives
Derivative notionals	192,366	180,963
Other derivative instruments, Trading derivatives | Equity futures and forwards
Derivatives
Derivative notionals	37,557	33,735
Other derivative instruments, Trading derivatives | Equity contract options | Written or Sold
Derivatives
Derivative notionals	304,579	298,876
Other derivative instruments, Trading derivatives | Equity contract options | Purchased
Derivatives
Derivative notionals	266,070	265,062
Other derivative instruments, Trading derivatives | Commodity and other contracts
Derivatives
Derivative notionals	357,560	315,734
Other derivative instruments, Trading derivatives | Commodity and other swaps
Derivatives
Derivative notionals	70,774	70,561
Other derivative instruments, Trading derivatives | Commodity and other futures and forwards
Derivatives
Derivative notionals	142,530	106,474
Other derivative instruments, Trading derivatives | Commodity and other contract options | Written or Sold
Derivatives
Derivative notionals	74,627	72,648
Other derivative instruments, Trading derivatives | Commodity and other contract options | Purchased
Derivatives
Derivative notionals	69,629	66,051
Other derivative instruments, Trading derivatives | Credit derivatives
Derivatives
Derivative notionals	1,742,423	1,932,508
Other derivative instruments, Trading derivatives | Credit derivatives | Written or Sold
Derivatives
Derivative notionals	859,420	950,922
Other derivative instruments, Trading derivatives | Credit derivatives | Purchased
Derivatives
Derivative notionals	883,003	981,586
Other derivative instruments, Management hedges
Derivatives
Derivative notionals	135,802	125,193
Other derivative instruments, Management hedges | Interest rate contracts
Derivatives
Derivative notionals	90,237	74,571
Other derivative instruments, Management hedges | Interest rate swaps
Derivatives
Derivative notionals	47,324	28,969
Other derivative instruments, Management hedges | Interest rate futures and forwards
Derivatives
Derivative notionals	30,834	38,421
Other derivative instruments, Management hedges | Interest rate contract options | Written or Sold
Derivatives
Derivative notionals	4,759	2,606
Other derivative instruments, Management hedges | Interest rate contract options | Purchased
Derivatives
Derivative notionals	7,320	4,575
Other derivative instruments, Management hedges | Foreign exchange contracts
Derivatives
Derivative notionals	26,095	26,994
Other derivative instruments, Management hedges | Foreign exchange swaps
Derivatives
Derivative notionals	22,676	23,960
Other derivative instruments, Management hedges | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	3,419	3,034
Other derivative instruments, Management hedges | Foreign exchange contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity contracts
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity swaps
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity futures and forwards
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity contract options | Purchased
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other contracts
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other swaps
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other futures and forwards
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other contract options | Purchased
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Credit derivatives
Derivatives
Derivative notionals	19,470	23,628
Other derivative instruments, Management hedges | Credit derivatives | Written or Sold
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Credit derivatives | Purchased
Derivatives
Derivative notionals	$ 19,470	$ 23,628

DERIVATIVES ACTIVITIES - Der156

DERIVATIVES ACTIVITIES - Derivative Mark-to-Market (MTM) Receivables/Payables (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Derivative Mark-to-Market (MTM) Receivables/Payables
Netting of cash collateral received	$ (45,912)	$ (43,227)
Netting of cash collateral paid	(49,811)	(42,609)
Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Cash collateral received, gross	61	61
Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	617,477	618,981
Cash collateral paid, net of amount used to offset derivative liabilities	11,188	4,911
Less: Netting agreements to assets	(519,000)	(524,481)
Netting of cash collateral received	(45,912)	(43,227)
Total trading account derivatives, assets	63,753	56,184
Cash collateral received	(819)	(779)
Non-cash collateral received	(11,767)	(9,855)
Total Net receivables	51,167	45,550
Cash collateral paid, gross	60,999	47,520
Does not meet applicable offsetting guidance, assets	7,000	10,000
Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to assets	(383,000)	(391,000)
Less: Netting agreements to liabilities		(391,000)
Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to assets	(128,000)	(126,000)
Less: Netting agreements to liabilities		(126,000)
Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to assets	(8,000)	(7,000)
Less: Netting agreements to liabilities		(7,000)
Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	609,507	611,054
Cash collateral received, net of amount used to offset derivative assets	15,731	13,628
Less: Netting agreements to liabilities	(519,000)	(524,481)
Netting of cash collateral paid	(49,811)	(42,609)
Total derivative liabilities	56,427	57,592
Cash collateral paid	(19)	(2)
Non-cash collateral paid	(5,883)	(5,131)
Total Net payables	50,525	52,459
Cash collateral received, gross	61,643	56,855
Does not meet applicable offsetting guidance, liabilities	9,000	10,000
Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to liabilities	(383,000)
Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to liabilities	(128,000)
Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to liabilities	(8,000)
Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	3,392	3,696
Cash collateral paid, net of amount used to offset derivative liabilities	8	8
Less: Netting agreements to assets	0	0
Netting of cash collateral received	(1,345)	(1,949)
Total trading account derivatives, assets	2,055	1,755
Cash collateral received	0	0
Non-cash collateral received	(530)	(270)
Total Net receivables	1,525	1,485
Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	1,551	1,640
Cash collateral received, net of amount used to offset derivative assets	1	37
Less: Netting agreements to liabilities	0	0
Netting of cash collateral received	(53)	(53)
Netting of cash collateral paid	(53)	(53)
Total derivative liabilities	1,499	1,624
Cash collateral paid	0	0
Non-cash collateral paid	0	0
Total Net payables	1,499	1,624
Cash collateral received, gross	1,346	1,986
Derivatives instruments designated as ASC 815 hedges | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	6,740	7,557
Derivatives instruments designated as ASC 815 hedges | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	2,718	1,940
Derivatives instruments designated as ASC 815 hedges | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	2,721	2,428
Derivatives instruments designated as ASC 815 hedges | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	749	783
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	4,246	4,869
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	716	262
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	3,530	4,607
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	2,325	1,576
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	171	105
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	2,154	1,471
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,974	2,333
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,927	2,328
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	47	5
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	104	106
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	22	106
Derivatives instruments designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	82	0
Derivatives instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	2,494	2,688
Derivatives instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	2,494	2,688
Derivatives instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	393	364
Derivatives instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	393	364
Derivatives instruments designated as ASC 815 hedges | Foreign exchange contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	747	95
Derivatives instruments designated as ASC 815 hedges | Foreign exchange contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	747	95
Derivatives instruments designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	645	677
Derivatives instruments designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	645	677
Derivatives not designated in a qualifying hedging relationship | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	610,737	611,424
Derivatives not designated in a qualifying hedging relationship | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	606,789	609,114
Derivatives not designated in a qualifying hedging relationship | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	671	1,268
Derivatives not designated in a qualifying hedging relationship | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	802	857
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	365,079	410,025
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	244,072	289,124
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	120,920	120,848
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	87	53
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	352,436	394,328
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	221,534	267,761
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	130,855	126,532
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	47	35
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	465	426
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	225	182
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	240	244
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	354	228
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	5	12
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	349	216
Derivatives not designated in a qualifying hedging relationship | Interest rate contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	183,168	126,629
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	182,659	126,474
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	482	134
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	27	21
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	187,368	133,549
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	186,867	133,361
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	470	152
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	31	36
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	60	66
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	60	66
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Foreign exchange contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	24,110	21,885
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	15,625	14,560
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1	28
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	8,484	7,297
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	26,516	26,516
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	19,119	20,107
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	21	3
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	7,376	6,406
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Equity contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	13,765	18,010
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	13,046	16,794
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	719	1,216
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	15,032	20,553
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	14,234	18,641
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	798	1,912
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Commodity and other contract options | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	24,615	34,875
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts assets | Purchased
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	8,871	17,957
Derivative payables		16,968
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts assets | Sold
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	15,744	16,918
Derivative payables		17,200
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	19,033	31,072
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	5,582	3,803
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	25,437	34,168
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts liabilities | Purchased
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	16,722
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts liabilities | Sold
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	8,715
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	19,563	30,608
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	5,874	3,560
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	206	842
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	159	711
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	47	131
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	388	563
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	78	245
Derivatives not designated in a qualifying hedging relationship | Credit derivatives | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	$ 310	$ 318

DERIVATIVES ACTIVITIES - Gains

DERIVATIVES ACTIVITIES - Gains (Losses) Included in Other Revenue (Details) - Other revenue - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ (1,078)	$ 554	$ (363)
Interest rate contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	(81)	117	(227)
Foreign exchange contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	12	(39)	14
Credit derivatives
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ (1,009)	$ 476	$ (150)

DERIVATIVES ACTIVITIES - Fair V

DERIVATIVES ACTIVITIES - Fair Value Hedges (Details) - Other revenue - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	$ (1,986)	$ 509	$ 2,692
Gain (loss) on the hedged item in designated and qualifying fair value hedges	2,031	(501)	(2,668)
Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges	(80)	(70)	37
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	125	78	(13)
Interest rate contracts
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	(753)	(847)	1,546
Gain (loss) on the hedged item in designated and qualifying fair value hedges	668	792	(1,496)
Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges	(84)	(47)	53
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	(1)	(8)	(3)
Foreign exchange contracts
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	(1,415)	1,315	1,367
Gain (loss) on the hedged item in designated and qualifying fair value hedges	1,573	(1,258)	(1,422)
Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges	4	(23)	(16)
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	154	80	(39)
Commodity and other contract options
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	182	41	(221)
Gain (loss) on the hedged item in designated and qualifying fair value hedges	(210)	(35)	250
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	$ (28)	$ 6	$ 29

DERIVATIVES ACTIVITIES - Cash F

DERIVATIVES ACTIVITIES - Cash Flow Hedges (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pretax change in accumulated other comprehensive income (loss)
Cash flow hedges expected to be reclassified within 12 months	$ 100
Maximum length of time hedged in cash flow hedge	10 years
Cash Flow Hedging
Pretax change in accumulated other comprehensive income (loss)
Effective portion of cash flow hedges included in AOCI	$ (150)	$ 137	$ 134
Effective portion of cash flow hedges reclassified from AOCI to earnings	(233)	(332)	(409)
Interest rate contracts | Cash Flow Hedging
Pretax change in accumulated other comprehensive income (loss)
Effective portion of cash flow hedges included in AOCI	(219)	357	299
Effective portion of cash flow hedges reclassified from AOCI to earnings	(140)	(186)	(260)
Foreign exchange contracts | Cash Flow Hedging
Pretax change in accumulated other comprehensive income (loss)
Effective portion of cash flow hedges included in AOCI	69	(220)	(167)
Effective portion of cash flow hedges reclassified from AOCI to earnings	(93)	(146)	(149)
Credit derivatives | Cash Flow Hedging
Pretax change in accumulated other comprehensive income (loss)
Effective portion of cash flow hedges included in AOCI	$ 0	$ 0	$ 2

DERIVATIVES ACTIVITIES - Net In

DERIVATIVES ACTIVITIES - Net Investment Hedges (Details) - Net Investment Hedging - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Derivative gain (losses)
Net investment hedge ineffectiveness recorded in earnings	$ 0
Gain (loss) recognized in OCI, effective portion, net	$ (220,000,000)	$ 2,475,000,000	$ 2,890,000,000

DERIVATIVES ACTIVITIES - Credit

DERIVATIVES ACTIVITIES - Credit Derivatives (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)counterpartyagency	Dec. 31, 2015USD ($)
Credit Derivative
Percentage of receivables from counterparties with collateral agreements	97.00%	98.00%
Number of top counterparties which are banks, financial institutions, and other dealers | counterparty	15
Fair value, Receivable	$ 24,821	$ 35,717
Fair Value, Payable	25,825	34,731
Notionals, Protection purchased	902,473	1,005,214
Notionals, Protection sold	859,420	950,922
Fair value of derivative in liability position	26,000	22,000
Fair value of collateral already posted	$ 26,000	19,000
Number of rating agencies | agency	3
Additional collateral to be posted	$ 1,500
Collateral to be segregated	100
Aggregate cash obligations and collateral requirements	1,600
Purchased
Credit Derivative
Fair value, Receivable	9,077	18,799
Fair Value, Payable	17,110	17,531
Sold
Credit Derivative
Fair value, Receivable	15,744	16,918
Fair Value, Payable	8,715	17,200
Within 1 year
Credit Derivative
Fair value, Receivable	4,113	3,871
Fair Value, Payable	4,841	3,559
Notionals, Protection purchased	293,059	265,632
Notionals, Protection sold	287,262	254,225
From 1 to 5 years
Credit Derivative
Fair value, Receivable	17,735	27,991
Fair Value, Payable	17,986	27,488
Notionals, Protection purchased	551,155	669,834
Notionals, Protection sold	523,371	639,460
After 5 years
Credit Derivative
Fair value, Receivable	2,973	3,855
Fair Value, Payable	2,998	3,684
Notionals, Protection purchased	58,259	69,748
Notionals, Protection sold	48,787	57,237
Investment Grade
Credit Derivative
Fair value, Receivable	9,605	12,694
Fair Value, Payable	9,995	13,142
Notionals, Protection purchased	675,138	764,040
Notionals, Protection sold	648,247	720,521
Non-Investment Grade
Credit Derivative
Fair value, Receivable	15,216	23,023
Fair Value, Payable	15,830	21,589
Notionals, Protection purchased	227,335	241,174
Notionals, Protection sold	211,173	230,401
Credit default swaps and options
Credit Derivative
Fair value, Receivable	24,502	34,849
Fair Value, Payable	24,631	34,158
Notionals, Protection purchased	883,719	981,999
Notionals, Protection sold	852,900	940,650
Total return swaps and other
Credit Derivative
Fair value, Receivable	319	868
Fair Value, Payable	1,194	573
Notionals, Protection purchased	18,754	23,215
Notionals, Protection sold	6,520	10,272
Bank
Credit Derivative
Fair value, Receivable	11,895	18,377
Fair Value, Payable	10,930	16,988
Notionals, Protection purchased	407,992	513,335
Notionals, Protection sold	414,720	508,459
Broker-dealer
Credit Derivative
Fair value, Receivable	3,536	5,895
Fair Value, Payable	3,952	6,697
Notionals, Protection purchased	115,013	155,195
Notionals, Protection sold	119,810	152,604
Non-financial
Credit Derivative
Fair value, Receivable	82	128
Fair Value, Payable	99	123
Notionals, Protection purchased	4,014	3,969
Notionals, Protection sold	2,061	2,087
Insurance and other financial institutions
Credit Derivative
Fair value, Receivable	9,308	11,317
Fair Value, Payable	10,844	10,923
Notionals, Protection purchased	375,454	332,715
Notionals, Protection sold	322,829	287,772
Interest rate swaps
Credit Derivative
Amount derecognized	1,000
Cash proceeds received for assets derecognized	1,000
Fair value of derecognized assets	1,000	1,000
Fair value gross derivative assets	32	7
Trading derivatives, liability	$ 23	$ 35

CONCENTRATIONS OF CREDIT RISK (

CONCENTRATIONS OF CREDIT RISK (Details) - Total investments - Geographic - USD ($) $ in Billions	Dec. 31, 2016	Dec. 31, 2015
U.S.
Concentration Risk [Line Items]
Credit exposure from investment securities, loans and trading assets	$ 228.5	$ 223
MEXICO
Concentration Risk [Line Items]
Credit exposure from investment securities, loans and trading assets	27.6	17.7
JAPAN
Concentration Risk [Line Items]
Credit exposure from investment securities, loans and trading assets	27.3	18.8
State and Municipalities
Concentration Risk [Line Items]
Credit exposure from investment securities, loans and trading assets	$ 30.7	$ 29.3

FAIR VALUE MEASUREMENT - Market

FAIR VALUE MEASUREMENT - Market Valuation Adjustments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Credit and funding valuation adjustments contra-liability (contra-asset)
Counterparty CVA	$ (1,488)	$ (1,470)
Asset FVA	(536)	(584)
Citigroup (own-credit) CVA	459	471
Liability FVA	62	106
Total CVA—derivative instruments	(1,503)	(1,477)
Credit, Funding and Debt Valuation Adjustments Gain (Loss) [Abstract]
Counterparty CVA	157	(115)	$ (43)
Asset FVA	47	(66)	(518)
Own-credit CVA	17	(28)	(65)
Liability FVA	(44)	97	19
Total CVA—derivative instruments	177	(112)	(607)
DVA related to own FVO liabilities	(538)	367	217
Total CVA and DVA	$ (361)	$ 255	$ (390)

FAIR VALUE MEASUREMENT - Items

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell, selected portfolios of securities purchased under agreements to resell, Netting	$ (44,811)	$ (56,390)
Trading account assets	243,925	241,215
Netting of cash collateral received	(45,912)	(43,227)
Investments	353,304	342,955
Loans	3,486	5,005
Mortgage servicing rights (MSRs)	1,564	1,781
Liabilities, Fair Value Disclosure [Abstract]
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Netting	(44,811)	(56,390)
Netting of cash collateral paid	(49,811)	(42,609)
Assets transferred from Level 1 to Level 2	2,600	3,300
Assets transferred from Level 2 to Level 1	4,000	4,400
Liabilities transferred from Level 2 to Level 1	400	600
Liabilities transferred from Level 1 to Level 2	300	400
Investments measured at net asset value excluded from Level 3	408	895
Accounting Standards Update 2015-07
Liabilities, Fair Value Disclosure [Abstract]
Investments measured at net asset value excluded from Level 3	400	900
Recurring
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	173,890	178,875
Federal funds sold and securities borrowed or purchased under agreements to resell, selected portfolios of securities purchased under agreements to resell, Netting	(40,686)	(40,911)
Federal funds sold and securities borrowed or purchased under agreements to resell, selected portfolios of securities purchased under agreements to resell	133,204	137,964
Investments	300,790	300,329
Loans	3,486	5,005
Mortgage servicing rights (MSRs)	1,564	1,781
Assets before netting	1,305,641	1,311,724
Total assets, Netting	(606,943)	(610,568)
Total assets	698,698	701,156
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	1,212	1,590
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Gross	74,349	77,754
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Netting	(40,686)	(40,911)
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase	33,663	36,843
Securities sold, not yet purchased	80,790	57,827
Trading liabilities	82,618	59,920
Short-term borrowings	2,700	1,207
Long-term debt	26,254	25,293
Total liabilities, Gross	823,220	800,864
Total liabilities, Netting	(609,550)	(608,054)
Total liabilities	213,670	192,810
Recurring | Trading derivatives liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	609,507	611,054
Cash collateral received	15,731	13,628
Total trading derivatives and cash collateral, liability	625,238	624,682
Netting agreements	(519,000)	(524,481)
Netting of cash collateral paid	(49,811)	(42,609)
Netting, Liabilities, total of netting agreements and cash collateral received	(568,811)	(567,090)
Total derivative liabilities	56,427	57,592
Cash collateral received, gross	61,643	56,855
Recurring | Trading derivatives liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	354,761	395,904
Recurring | Trading derivatives liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	187,761	133,913
Recurring | Trading derivatives liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	26,516	26,516
Recurring | Trading derivatives liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	15,032	20,553
Recurring | Trading derivatives liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	25,437	34,168
Recurring | Non-trading derivatives and other financial liabilities
Assets, Fair Value Disclosure [Abstract]
Netting of cash collateral received		(1,949)
Cash collateral paid, gross	61	61
Liabilities, Fair Value Disclosure [Abstract]
Cash collateral received	1	37
Netting of cash collateral paid	(53)	(53)
Netting, Liabilities, total of netting agreements and cash collateral received	(53)	(53)
Other liabilities, gross	10,848	10,381
Non-trading derivatives and other financial liabilities measured on a recurring basis, gross	10,849	10,418
Total other assets and cash collateral, gross	10,796	10,365
Cash collateral received, gross	1,346	1,986
Recurring | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	1,828	2,093
Recurring | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	22,894	24,767
Investments	38,405	39,714
Recurring | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	690	2,385
Investments	3,910	5,986
Recurring | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,206	2,855
Investments	358	571
Recurring | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	24,790	30,007
Investments	42,673	46,271
Recurring | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	21,180	17,796
Investments	123,671	122,915
Recurring | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	4,076	2,696
Investments	10,120	11,459
Recurring | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	49,696	56,467
Investments	98,148	88,674
Recurring | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	14,947	14,579
Investments	17,124	19,330
Recurring | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	50,443	47,754
Investments	391	625
Recurring | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,760	3,956
Investments	6,794	9,174
Recurring | Other debt securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	12,280	11,776
Investments	503	688
Recurring | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	1,366	1,193
Recurring | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	180,172	185,031
Recurring | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	617,477	618,981
Gross cash collateral paid	11,188	4,911
Trading derivative, asset, gross net cash collateral paid	628,665	623,892
Less: Netting agreements to assets	(519,000)	(524,481)
Netting of cash collateral received	(45,912)	(43,227)
Netting, Assets, total of netting agreements and cash collateral received	(564,912)	(567,708)
Trading derivatives	63,753	56,184
Cash collateral paid, gross	60,999	47,520
Recurring | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	369,325	414,894
Recurring | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	185,662	129,317
Recurring | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	24,110	21,885
Recurring | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	13,765	18,010
Recurring | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	24,615	34,875
Recurring | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Netting of cash collateral received	(1,345)	(1,949)
Netting, Assets, total of netting agreements and cash collateral received	(1,345)	(1,949)
Other assets, gross	17,066	16,803
Cash collateral paid, gross	8	8
Total other assets and cash collateral, gross	17,074	16,811
Other assets	15,729	14,862
Recurring | Level 1
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	0	0
Investments	170,495	157,644
Loans	0	0
Mortgage servicing rights (MSRs)	0	0
Assets before netting	$ 282,885	$ 260,938
Total as a percentage of gross assets	21.90%	20.00%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 0	$ 0
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Gross	0	0
Securities sold, not yet purchased	73,782	48,452
Trading liabilities	73,782	48,452
Short-term borrowings	0	0
Long-term debt	0	0
Total liabilities, Gross	$ 85,643	$ 59,711
Total as a percentage of gross liabilities	10.60%	7.60%
Recurring | Level 1 | Trading derivatives liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 2,561	$ 2,518
Recurring | Level 1 | Trading derivatives liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	107	5
Recurring | Level 1 | Trading derivatives liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	13	6
Recurring | Level 1 | Trading derivatives liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,245	2,244
Recurring | Level 1 | Trading derivatives liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	196	263
Recurring | Level 1 | Trading derivatives liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	0	0
Recurring | Level 1 | Non-trading derivatives and other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	9,300	8,741
Recurring | Level 1 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	0	0
Recurring | Level 1 | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	17,756	14,208
Investments	112,916	111,536
Recurring | Level 1 | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	36,852	35,715
Investments	54,028	42,073
Recurring | Level 1 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	424	302
Investments	3,215	3,605
Recurring | Level 1 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	45,331	41,688
Investments	336	430
Recurring | Level 1 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Other debt securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2	0
Investments	0	0
Recurring | Level 1 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	0	0
Recurring | Level 1 | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	100,365	91,913
Recurring | Level 1 | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	2,725	2,640
Recurring | Level 1 | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	105	9
Recurring | Level 1 | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	53	5
Recurring | Level 1 | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	2,306	2,422
Recurring | Level 1 | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	261	204
Recurring | Level 1 | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	0	0
Recurring | Level 1 | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	9,300	8,741
Recurring | Level 2
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	172,394	177,538
Investments	126,434	137,626
Loans	2,918	2,839
Mortgage servicing rights (MSRs)	0	0
Assets before netting	$ 992,034	$ 1,013,230
Total as a percentage of gross assets	76.60%	77.50%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 919	$ 1,156
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Gross	73,500	76,507
Securities sold, not yet purchased	5,831	9,176
Trading liabilities	7,658	11,269
Short-term borrowings	2,658	1,198
Long-term debt	16,510	17,750
Total liabilities, Gross	$ 699,226	$ 706,117
Total as a percentage of gross liabilities	86.60%	89.70%
Recurring | Level 2 | Trading derivatives liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 596,441	$ 596,611
Recurring | Level 2 | Trading derivatives liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	351,766	393,321
Recurring | Level 2 | Trading derivatives liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	187,328	133,404
Recurring | Level 2 | Trading derivatives liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	22,119	21,875
Recurring | Level 2 | Trading derivatives liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	12,386	17,329
Recurring | Level 2 | Trading derivatives liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	22,842	30,682
Recurring | Level 2 | Non-trading derivatives and other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	1,540	1,626
Recurring | Level 2 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	1,827	2,093
Recurring | Level 2 | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	22,718	24,023
Investments	38,304	39,575
Recurring | Level 2 | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	291	1,059
Investments	3,860	5,982
Recurring | Level 2 | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,000	2,338
Investments	358	569
Recurring | Level 2 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	24,009	27,420
Investments	42,522	46,126
Recurring | Level 2 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3,423	3,587
Investments	10,753	11,375
Recurring | Level 2 | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3,780	2,345
Investments	8,909	9,267
Recurring | Level 2 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	12,804	20,555
Investments	43,934	46,341
Recurring | Level 2 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	14,199	13,901
Investments	13,598	15,122
Recurring | Level 2 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	4,985	2,382
Investments	46	71
Recurring | Level 2 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	892	1,217
Investments	6,134	8,578
Recurring | Level 2 | Other debt securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	9,464	9,293
Investments	503	688
Recurring | Level 2 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	35	58
Recurring | Level 2 | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	73,556	80,700
Recurring | Level 2 | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	609,000	606,645
Recurring | Level 2 | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	366,995	412,802
Recurring | Level 2 | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	184,776	128,189
Recurring | Level 2 | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	21,209	17,866
Recurring | Level 2 | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	12,999	16,706
Recurring | Level 2 | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	23,021	31,082
Recurring | Level 2 | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	7,732	7,882
Recurring | Level 3
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	1,496	1,337
Investments	3,861	5,059
Loans	568	2,166
Mortgage servicing rights (MSRs)	1,564	1,781
Assets before netting	$ 19,526	$ 32,637
Total as a percentage of gross assets	1.50%	2.50%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 293	$ 434
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Gross	849	1,247
Securities sold, not yet purchased	1,177	199
Trading liabilities	1,178	199
Short-term borrowings	42	9
Long-term debt	9,744	7,543
Total liabilities, Gross	$ 22,619	$ 21,371
Total as a percentage of gross liabilities	2.80%	2.70%
Recurring | Level 3 | Trading derivatives liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 10,505	$ 11,925
Recurring | Level 3 | Trading derivatives liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,888	2,578
Recurring | Level 3 | Trading derivatives liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	420	503
Recurring | Level 3 | Trading derivatives liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,152	2,397
Recurring | Level 3 | Trading derivatives liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,450	2,961
Recurring | Level 3 | Trading derivatives liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,595	3,486
Recurring | Level 3 | Non-trading derivatives and other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	8	14
Recurring | Level 3 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	1	0
Recurring | Level 3 | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	176	744
Investments	101	139
Recurring | Level 3 | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	399	1,326
Investments	50	4
Recurring | Level 3 | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	206	517
Investments	0	2
Recurring | Level 3 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	781	2,587
Investments	151	145
Recurring | Level 3 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1	1
Investments	2	4
Recurring | Level 3 | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	296	351
Investments	1,211	2,192
Recurring | Level 3 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	40	197
Investments	186	260
Recurring | Level 3 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	324	376
Investments	311	603
Recurring | Level 3 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	127	3,684
Investments	9	124
Recurring | Level 3 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,868	2,739
Investments	660	596
Recurring | Level 3 | Other debt securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	2,814	2,483
Investments	0	0
Recurring | Level 3 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	1,331	1,135
Recurring | Level 3 | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	6,251	12,418
Recurring | Level 3 | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	5,752	9,696
Recurring | Level 3 | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	2,225	2,083
Recurring | Level 3 | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	833	1,123
Recurring | Level 3 | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	595	1,597
Recurring | Level 3 | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	505	1,100
Recurring | Level 3 | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	1,594	3,793
Recurring | Level 3 | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	$ 34	$ 180

FAIR VALUE MEASUREMENT - Level

FAIR VALUE MEASUREMENT - Level 3 Roll Forward (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Threshold tenor of repo curves to classify certain reverse repos to Level 3		5 years
Equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Transfers out of Level 3	$ (4,000)
Non-marketable equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Transfers out of Level 3	(3,200)
Hedging derivatives
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Transfers out of Level 3	(500)
Trading account assets and liabilities
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	(2,229)	$ (2,661)
Net realized/unrealized gains (losses) included in earnings	(2,833)	(787)
Transfers into Level 3	22	(38)
Transfers out of Level 3	(1,185)	141
Purchases	849	914
Issuances	20
Sales	(832)	(577)
Settlements	1,435	779
Balance at end of period, asset (liability), net	(4,753)	(2,229)
Unrealized gains (losses) still held	(2,002)	767
Trading account assets and liabilities | Interest rate contracts
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	(495)	(211)
Net realized/unrealized gains (losses) included in earnings	(146)	(492)
Transfers into Level 3	301	(124)
Transfers out of Level 3	(239)	15
Purchases	163	24
Issuances	(18)
Sales	(142)	141
Settlements	(87)	152
Balance at end of period, asset (liability), net	(663)	(495)
Unrealized gains (losses) still held	26	553
Trading account assets and liabilities | Foreign exchange contracts
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	620	778
Net realized/unrealized gains (losses) included in earnings	(276)	(245)
Transfers into Level 3	75	(11)
Transfers out of Level 3	(106)	27
Purchases	200	393
Issuances	0
Sales	(181)	(381)
Settlements	81	59
Balance at end of period, asset (liability), net	413	620
Unrealized gains (losses) still held	23	(12)
Trading account assets and liabilities | Equity contracts
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	(800)	(863)
Net realized/unrealized gains (losses) included in earnings	(89)	148
Transfers into Level 3	63	(126)
Transfers out of Level 3	(772)	66
Purchases	92	496
Issuances	38
Sales	(128)	(334)
Settlements	39	(187)
Balance at end of period, asset (liability), net	(1,557)	(800)
Unrealized gains (losses) still held	(33)	41
Trading account assets and liabilities | Commodity contracts
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	(1,861)	(1,622)
Net realized/unrealized gains (losses) included in earnings	(352)	(753)
Transfers into Level 3	(425)	214
Transfers out of Level 3	(39)	(28)
Purchases	357	0
Issuances	0
Sales	(347)	0
Settlements	722	328
Balance at end of period, asset (liability), net	(1,945)	(1,861)
Unrealized gains (losses) still held	(164)	(257)
Trading account assets and liabilities | Credit derivatives
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	307	(743)
Net realized/unrealized gains (losses) included in earnings	(1,970)	555
Transfers into Level 3	8	9
Transfers out of Level 3	(29)	61
Purchases	37	1
Issuances	0
Sales	(34)	(3)
Settlements	680	427
Balance at end of period, asset (liability), net	(1,001)	307
Unrealized gains (losses) still held	(1,854)	442
Interest-bearing deposits
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	434	486
Net realized/unrealized gains (losses) included in earnings, liabilities	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	43	10
Transfers into Level 3, liabilities	322	1
Transfers out of Level 3, liabilities	(309)	(1)
Purchases, liability	0	0
Issuance, liability	5	36
Sales, liability	0	0
Settlements, liability	(116)	(78)
Balance at end of period, liability	293	434
Unrealized gains (losses) still held, liabilities	46	(154)
Federal funds purchased and securities loaned or sold under agreements to repurchase
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	1,247	1,043
Net realized/unrealized gains (losses) included in earnings, liabilities	(6)	(23)
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	0	0
Transfers out of Level 3, liabilities	(150)	0
Purchases, liability	0	0
Issuance, liability	0	0
Sales, liability	27	302
Settlements, liability	(281)	(121)
Balance at end of period, liability	849	1,247
Unrealized gains (losses) still held, liabilities	(12)	134
Trading account liabilities | Securities sold, not yet purchased
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	199	424
Net realized/unrealized gains (losses) included in earnings, liabilities	17	88
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	1,185	311
Transfers out of Level 3, liabilities	(109)	(231)
Purchases, liability	(70)	0
Issuance, liability	(41)	0
Sales, liability	367	385
Settlements, liability	(337)	(602)
Balance at end of period, liability	1,177	199
Unrealized gains (losses) still held, liabilities	(43)	(25)
Trading account liabilities | Other trading liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	0	0
Net realized/unrealized gains (losses) included in earnings, liabilities	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	1	0
Transfers out of Level 3, liabilities	0	0
Purchases, liability	0	0
Issuance, liability	0	0
Sales, liability	0	0
Settlements, liability	0	0
Balance at end of period, liability	1	0
Unrealized gains (losses) still held, liabilities	0	0
Short-term borrowings
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	9	344
Net realized/unrealized gains (losses) included in earnings, liabilities	(16)	11
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	19	23
Transfers out of Level 3, liabilities	(37)	(30)
Purchases, liability	0	0
Issuance, liability	87	1
Sales, liability	0	0
Settlements, liability	(52)	(318)
Balance at end of period, liability	42	9
Unrealized gains (losses) still held, liabilities	0	(4)
Long-term debt
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Transfers out of Level 3		(4,000)
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	7,543	7,290
Net realized/unrealized gains (losses) included in earnings, liabilities	(282)	539
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	3,792	2,903
Transfers out of Level 3, liabilities	(4,350)	(3,958)
Purchases, liability	0	0
Issuance, liability	4,845	3,407
Sales, liability	(3)	0
Settlements, liability	(2,365)	(1,560)
Balance at end of period, liability	9,744	7,543
Unrealized gains (losses) still held, liabilities	(419)	(347)
Other financial liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	14	7
Net realized/unrealized gains (losses) included in earnings, liabilities	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	(11)	(11)
Transfers into Level 3, liabilities	2	10
Transfers out of Level 3, liabilities	(12)	(4)
Purchases, liability	(8)	(5)
Issuance, liability	12	5
Sales, liability	0	2
Settlements, liability	(11)	(12)
Balance at end of period, liability	8	14
Unrealized gains (losses) still held, liabilities	(13)	(4)
Federal funds sold and securities borrowed or purchased under agreements to resell
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,337	3,398
Net realized/unrealized gains (losses) included in principal transactions	(20)	(147)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	279
Transfers out of Level 3		(2,856)
Purchases, assets	758	784
Issuance, assets	0	0
Sales, assets	0	0
Settlements, assets	(551)	(121)
Balance at end of period, asset	1,496	1,337
Unrealized gains (losses) still held, assets	(16)	(5)
Trading non-derivative assets
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	12,418	15,357
Net realized/unrealized gains (losses) included in principal transactions	(79)	1,265
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	3,835	3,777
Transfers out of Level 3	(9,045)	(6,281)
Purchases, assets	9,376	12,631
Issuance, assets	8	51
Sales, assets	(10,235)	(14,125)
Settlements, assets	(27)	(257)
Balance at end of period, asset	6,251	12,418
Unrealized gains (losses) still held, assets	(647)	103
Trading non-derivative assets | U.S. government-sponsored agency guaranteed
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	744	1,085
Net realized/unrealized gains (losses) included in principal transactions	6	24
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	510	872
Transfers out of Level 3	(1,087)	(1,277)
Purchases, assets	941	796
Issuance, assets	0	0
Sales, assets	(961)	(756)
Settlements, assets	23	0
Balance at end of period, asset	176	744
Unrealized gains (losses) still held, assets	(7)	(4)
Trading non-derivative assets | Mortgage-backed securities - Residential
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,326	2,680
Net realized/unrealized gains (losses) included in principal transactions	104	254
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	189	370
Transfers out of Level 3	(162)	(480)
Purchases, assets	324	1,574
Issuance, assets	0	0
Sales, assets	(1,376)	(3,072)
Settlements, assets	(6)	0
Balance at end of period, asset	399	1,326
Unrealized gains (losses) still held, assets	26	(101)
Trading non-derivative assets | Mortgage-backed securities - Commercial
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	517	440
Net realized/unrealized gains (losses) included in principal transactions	(1)	18
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	193	252
Transfers out of Level 3	(234)	(157)
Purchases, assets	759	697
Issuance, assets	0	0
Sales, assets	(1,028)	(733)
Settlements, assets	0	0
Balance at end of period, asset	206	517
Unrealized gains (losses) still held, assets	(27)	(7)
Trading non-derivative assets | Mortgage-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,587	4,205
Net realized/unrealized gains (losses) included in principal transactions	109	296
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	892	1,494
Transfers out of Level 3	(1,483)	(1,914)
Purchases, assets	2,024	3,067
Issuance, assets	0	0
Sales, assets	(3,365)	(4,561)
Settlements, assets	17	0
Balance at end of period, asset	781	2,587
Unrealized gains (losses) still held, assets	(8)	(112)
Trading non-derivative assets | U.S. Treasury and federal agency securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1	0
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	2	2
Transfers out of Level 3	0	(1)
Purchases, assets	0	1
Issuance, assets	0	0
Sales, assets	(2)	(1)
Settlements, assets	0	0
Balance at end of period, asset	1	1
Unrealized gains (losses) still held, assets	0	0
Trading non-derivative assets | State and municipal securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	351	241
Net realized/unrealized gains (losses) included in principal transactions	23	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	195	67
Transfers out of Level 3	(256)	(35)
Purchases, assets	322	183
Issuance, assets	0	0
Sales, assets	(339)	(105)
Settlements, assets	0	0
Balance at end of period, asset	296	351
Unrealized gains (losses) still held, assets	(88)	(7)
Trading non-derivative assets | Foreign government
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	197	206
Net realized/unrealized gains (losses) included in principal transactions	(9)	(10)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	21	53
Transfers out of Level 3	(49)	(100)
Purchases, assets	115	271
Issuance, assets	0	0
Sales, assets	(235)	(169)
Settlements, assets	0	(54)
Balance at end of period, asset	40	197
Unrealized gains (losses) still held, assets	(16)	6
Trading non-derivative assets | Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	376	820
Net realized/unrealized gains (losses) included in principal transactions	330	111
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	171	186
Transfers out of Level 3	(132)	(288)
Purchases, assets	867	802
Issuance, assets	0	0
Sales, assets	(1,295)	(1,244)
Settlements, assets	7	(11)
Balance at end of period, asset	324	376
Unrealized gains (losses) still held, assets	69	(29)
Trading non-derivative assets | Equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	3,684	2,219
Net realized/unrealized gains (losses) included in principal transactions	(527)	547
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	279	344
Transfers out of Level 3	(4,057)	(371)
Purchases, assets	955	1,377
Issuance, assets	(11)	0
Sales, assets	(196)	(432)
Settlements, assets	0	0
Balance at end of period, asset	127	3,684
Unrealized gains (losses) still held, assets	(457)	464
Trading non-derivative assets | Asset-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,739	3,294
Net realized/unrealized gains (losses) included in principal transactions	53	141
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	205	663
Transfers out of Level 3	(360)	(282)
Purchases, assets	2,199	4,426
Issuance, assets	0	0
Sales, assets	(2,965)	(5,503)
Settlements, assets	(3)	0
Balance at end of period, asset	1,868	2,739
Unrealized gains (losses) still held, assets	(46)	(174)
Trading non-derivative assets | Other debt securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,483	4,372
Net realized/unrealized gains (losses) included in principal transactions	(58)	180
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	2,070	968
Transfers out of Level 3	(2,708)	(3,290)
Purchases, assets	2,894	2,504
Issuance, assets	19	51
Sales, assets	(1,838)	(2,110)
Settlements, assets	(48)	(192)
Balance at end of period, asset	2,814	2,483
Unrealized gains (losses) still held, assets	(101)	(45)
Investments
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	5,059	6,273
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	99	(46)
Transfers into Level 3	954	1,156
Transfers out of Level 3	(2,054)	(1,230)
Purchases, assets	1,842	1,890
Issuance, assets	0	0
Sales, assets	(1,557)	(2,126)
Settlements, assets	(482)	(858)
Balance at end of period, asset	3,861	5,059
Unrealized gains (losses) still held, assets	(109)	(78)
Investments | U.S. government-sponsored agency guaranteed
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	139	38
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(26)	29
Transfers into Level 3	25	171
Transfers out of Level 3	(72)	(118)
Purchases, assets	45	62
Issuance, assets	0	0
Sales, assets	(9)	(43)
Settlements, assets	(1)	0
Balance at end of period, asset	101	139
Unrealized gains (losses) still held, assets	54	(2)
Investments | Mortgage-backed securities - Residential
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	4	8
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	3	(1)
Transfers into Level 3	49	4
Transfers out of Level 3	0	0
Purchases, assets	26	11
Issuance, assets	0	0
Sales, assets	(32)	(18)
Settlements, assets	0	0
Balance at end of period, asset	50	4
Unrealized gains (losses) still held, assets	2	0
Investments | Mortgage-backed securities - Commercial
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2	1
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(1)	0
Transfers into Level 3	6	4
Transfers out of Level 3	(7)	(3)
Purchases, assets	0	0
Issuance, assets	0	0
Sales, assets	0	0
Settlements, assets	0	0
Balance at end of period, asset	0	2
Unrealized gains (losses) still held, assets	0	0
Investments | Mortgage-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	145	47
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(24)	28
Transfers into Level 3	80	179
Transfers out of Level 3	(79)	(121)
Purchases, assets	71	73
Issuance, assets	0	0
Sales, assets	(41)	(61)
Settlements, assets	(1)	0
Balance at end of period, asset	151	145
Unrealized gains (losses) still held, assets	56	(2)
Investments | U.S. Treasury and federal agency securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	4	6
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Purchases, assets	0	6
Issuance, assets	0	0
Sales, assets	(2)	(8)
Settlements, assets	0	0
Balance at end of period, asset	2	4
Unrealized gains (losses) still held, assets	0	0
Investments | State and municipal securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,192	2,180
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	39	(23)
Transfers into Level 3	467	834
Transfers out of Level 3	(1,598)	(721)
Purchases, assets	351	842
Issuance, assets	0	0
Sales, assets	(240)	(671)
Settlements, assets	0	(249)
Balance at end of period, asset	1,211	2,192
Unrealized gains (losses) still held, assets	23	9
Investments | Foreign government
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	260	678
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	10	45
Transfers into Level 3	38	(5)
Transfers out of Level 3	(39)	(270)
Purchases, assets	259	601
Issuance, assets	0	0
Sales, assets	(339)	(519)
Settlements, assets	(3)	(270)
Balance at end of period, asset	186	260
Unrealized gains (losses) still held, assets	(104)	(1)
Investments | Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	603	672
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	77	(7)
Transfers into Level 3	11	15
Transfers out of Level 3	(240)	(52)
Purchases, assets	693	144
Issuance, assets	0	0
Sales, assets	(468)	(134)
Settlements, assets	(365)	(35)
Balance at end of period, asset	311	603
Unrealized gains (losses) still held, assets	0	(4)
Investments | Equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	124	681
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	10	(22)
Transfers into Level 3	5	12
Transfers out of Level 3	(5)	(14)
Purchases, assets	1	7
Issuance, assets	0	0
Sales, assets	(131)	(540)
Settlements, assets	5	0
Balance at end of period, asset	9	124
Unrealized gains (losses) still held, assets	0	(120)
Investments | Asset-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	596	549
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(92)	(17)
Transfers into Level 3	7	45
Transfers out of Level 3	(61)	(58)
Purchases, assets	435	202
Issuance, assets	0	0
Sales, assets	(306)	(125)
Settlements, assets	81	0
Balance at end of period, asset	660	596
Unrealized gains (losses) still held, assets	(102)	14
Investments | Other debt securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	0	0
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	10	0
Transfers out of Level 3	0	0
Purchases, assets	6	10
Issuance, assets	0	0
Sales, assets	(16)	(10)
Settlements, assets	0	0
Balance at end of period, asset	0	0
Unrealized gains (losses) still held, assets	0	0
Investments | Non-marketable equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,135	1,460
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	79	(50)
Transfers into Level 3	336	76
Transfers out of Level 3	(32)	6
Purchases, assets	26	5
Issuance, assets	0	0
Sales, assets	(14)	(58)
Settlements, assets	(199)	(304)
Balance at end of period, asset	1,331	1,135
Unrealized gains (losses) still held, assets	18	26
Loans
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,166	3,108
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(61)	(303)
Transfers into Level 3	89	689
Transfers out of Level 3	(1,074)	(805)
Purchases, assets	708	1,190
Issuance, assets	219	461
Sales, assets	(813)	(807)
Settlements, assets	(666)	(1,367)
Balance at end of period, asset	568	2,166
Unrealized gains (losses) still held, assets	26	24
Mortgage servicing rights
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,781	1,845
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(36)	110
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Purchases, assets	0	0
Issuance, assets	152	214
Sales, assets	(20)	(38)
Settlements, assets	(313)	(350)
Balance at end of period, asset	1,564	1,781
Unrealized gains (losses) still held, assets	(21)	(390)
Other financial assets measured on a recurring basis
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	180	78
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	80	100
Transfers into Level 3	55	201
Transfers out of Level 3	(47)	(66)
Purchases, assets	1	6
Issuance, assets	236	208
Sales, assets	(133)	(85)
Settlements, assets	(338)	(262)
Balance at end of period, asset	34	180
Unrealized gains (losses) still held, assets	$ 39	$ 582

FAIR VALUE MEASUREMENT - Valuat

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Fair Value Measurements (Details) - Level 3 - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Interest-bearing deposits | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Liabilities, fair value	$ 293,000,000	$ 434,000,000
Interest-bearing deposits | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	1.00%
Forward price (as a percent)	98.79%	35.09%
Equity-IR correlation (as a percent)		23.00%
Commodity volatility (as a percent)		5.00%
Commodity correlation (as a percent)		(57.00%)
Interest-bearing deposits | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	20.00%
Forward price (as a percent)	104.07%	299.32%
Equity-IR correlation (as a percent)		39.00%
Commodity volatility (as a percent)		83.00%
Commodity correlation (as a percent)		91.00%
Interest-bearing deposits | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	10.50%
Forward price (as a percent)	100.19%	112.72%
Equity-IR correlation (as a percent)		34.51%
Commodity volatility (as a percent)		24.00%
Commodity correlation (as a percent)		30.00%
Federal funds purchased and securities loaned or sold under agreements to repurchase | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Liabilities, fair value	$ 849,000,000	$ 1,245,000,000
Federal funds purchased and securities loaned or sold under agreements to repurchase | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	0.62%	1.27%
Federal funds purchased and securities loaned or sold under agreements to repurchase | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	2.19%	2.02%
Federal funds purchased and securities loaned or sold under agreements to repurchase | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	1.99%	1.92%
Short-term borrowings and long-term debt | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Liabilities, fair value	$ 9,774,000,000	$ 7,004,000,000
Short-term borrowings and long-term debt | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	1.00%	(5.52%)
Equity volatility (as a percent)		9.55%
Forward price (as a percent)	69.05%	35.09%
Equity-FX correlation (as a percent)		(88.20%)
Equity-Equity correlation (as a percent)		(80.54%)
Commodity volatility (as a percent)	2.00%
Commodity correlation (as a percent)	(41.61%)
Equity forward (as a percent)		82.72%
Short-term borrowings and long-term debt | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	20.00%	20.00%
Equity volatility (as a percent)		42.56%
Forward price (as a percent)	235.35%	299.32%
Equity-FX correlation (as a percent)		56.85%
Equity-Equity correlation (as a percent)		100.00%
Commodity volatility (as a percent)	32.19%
Commodity correlation (as a percent)	90.42%
Equity forward (as a percent)		100.80%
Short-term borrowings and long-term debt | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	10.50%	7.80%
Equity volatility (as a percent)		22.26%
Forward price (as a percent)	103.28%	106.32%
Equity-FX correlation (as a percent)		(31.76%)
Equity-Equity correlation (as a percent)		49.16%
Commodity volatility (as a percent)	17.07%
Commodity correlation (as a percent)	52.85%
Equity forward (as a percent)		94.48%
Trading account assets and liabilities | Interest rate contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives, fair value	$ 4,897,000,000	$ 4,553,000,000
Trading account assets and liabilities | Interest rate contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR log-normal volatility (as a percent)	1.00%	17.41%
Mean reversion (as a percent)	1.00%	(5.52%)
Trading account assets and liabilities | Interest rate contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR log-normal volatility (as a percent)	93.97%	137.02%
Mean reversion (as a percent)	20.00%	20.00%
Trading account assets and liabilities | Interest rate contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR log-normal volatility (as a percent)	62.72%	37.60%
Mean reversion (as a percent)	10.50%	0.71%
Trading account assets and liabilities | Foreign exchange contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives, fair value	$ 1,110,000,000	$ 1,326,000,000
Trading account assets and liabilities | Foreign exchange contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Foreign exchange (FX) volatility (as a percent)	1.39%	0.38%
Trading account assets and liabilities | Foreign exchange contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Foreign exchange (FX) volatility (as a percent)	26.85%	25.73%
Trading account assets and liabilities | Foreign exchange contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Foreign exchange (FX) volatility (as a percent)	15.18%	11.63%
Trading account assets and liabilities | Foreign exchange contracts | Cash flow
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives, fair value	$ 134,000,000	$ 275,000,000
Trading account assets and liabilities | Foreign exchange contracts | Cash flow | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	(0.85%)	7.50%
Credit spread (as a percent)	0.04%	0.03%
IR-IR Correlation (as a percent)	40.00%	(51.00%)
IR-FX correlation (as a percent)	16.41%	(20.30%)
Forward price (as a percent)		1.48%
Trading account assets and liabilities | Foreign exchange contracts | Cash flow | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	(0.49%)	7.50%
Credit spread (as a percent)	6.57%	5.15%
IR-IR Correlation (as a percent)	50.00%	77.94%
IR-FX correlation (as a percent)	60.00%	60.00%
Forward price (as a percent)		138.09%
Trading account assets and liabilities | Foreign exchange contracts | Cash flow | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	(0.84%)	7.50%
Credit spread (as a percent)	2.66%	2.35%
IR-IR Correlation (as a percent)	41.27%	32.91%
IR-FX correlation (as a percent)	49.52%	48.85%
Forward price (as a percent)		56.80%
Trading account assets and liabilities | Equity contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives, fair value	$ 2,701,000,000	$ 3,976,000,000
Trading account assets and liabilities | Equity contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Equity volatility (as a percent)	3.00%	11.87%
Forward price (as a percent)	69.05%
Equity-FX correlation (as a percent)	(60.70%)	(88.17%)
Equity-IR correlation (as a percent)	(35.00%)
Yield Volatility (as a percent)	3.55%
Equity-Equity correlation (as a percent)	(87.70%)	(80.54%)
Equity forward (as a percent)		82.72%
Trading account assets and liabilities | Equity contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Equity volatility (as a percent)	97.78%	49.57%
Forward price (as a percent)	144.61%
Equity-FX correlation (as a percent)	28.20%	65.00%
Equity-IR correlation (as a percent)	41.00%
Yield Volatility (as a percent)	14.77%
Equity-Equity correlation (as a percent)	96.50%	100.00%
Equity forward (as a percent)		100.53%
Trading account assets and liabilities | Equity contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Equity volatility (as a percent)	29.52%	27.33%
Forward price (as a percent)	94.28%
Equity-FX correlation (as a percent)	(26.28%)	(21.09%)
Equity-IR correlation (as a percent)	(15.65%)
Yield Volatility (as a percent)	9.29%
Equity-Equity correlation (as a percent)	67.45%	49.54%
Equity forward (as a percent)		95.20%
Trading account assets and liabilities | Commodity contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives, fair value	$ 2,955,000,000	$ 4,061,000,000
Trading account assets and liabilities | Commodity contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Forward price (as a percent)	35.74%	35.09%
Commodity volatility (as a percent)	2.00%	5.00%
Commodity correlation (as a percent)	(41.61%)	(57.00%)
Trading account assets and liabilities | Commodity contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Forward price (as a percent)	235.35%	299.32%
Commodity volatility (as a percent)	32.19%	83.00%
Commodity correlation (as a percent)	90.42%	91.00%
Trading account assets and liabilities | Commodity contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Forward price (as a percent)	119.99%	112.98%
Commodity volatility (as a percent)	17.07%	24.00%
Commodity correlation (as a percent)	52.85%	30.00%
Trading account assets and liabilities | Credit derivatives | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives, fair value	$ 2,786,000,000	$ 5,849,000,000
Trading account assets and liabilities | Credit derivatives | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)	20.00%	1.00%
Trading account assets and liabilities | Credit derivatives | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)	75.00%	75.00%
Trading account assets and liabilities | Credit derivatives | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)	39.75%	32.49%
Trading account assets and liabilities | Credit derivatives | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives, fair value	$ 1,403,000,000	$ 1,424,000,000
Trading account assets and liabilities | Credit derivatives | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	$ 1	$ 0.33
Credit spread (as a percent)	0.03%	0.01%
Credit correlation (as a percent)	5.00%	5.00%
Upfront Points (as a percent)	6.00%	7.00%
Trading account assets and liabilities | Credit derivatives | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	$ 167	$ 101
Credit spread (as a percent)	15.15%	9.67%
Credit correlation (as a percent)	90.00%	90.00%
Upfront Points (as a percent)	99.90%	99.92%
Trading account assets and liabilities | Credit derivatives | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price	$ 77.35	$ 61.52
Credit spread (as a percent)	2.56%	1.33%
Credit correlation (as a percent)	34.27%	43.48%
Upfront Points (as a percent)	72.89%	66.75%
Nontrading derivatives and other financial assets and liabilities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives, fair value	$ 42,000,000	$ 194,000,000
Nontrading derivatives and other financial assets and liabilities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)		5.26%
Recovery rate (as a percent)	40.00%	7.00%
Upfront Points (as a percent)	16.00%
Redemption rate (as a percent)	3.92%	27.00%
Nontrading derivatives and other financial assets and liabilities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)		5.28%
Recovery rate (as a percent)	40.00%	40.00%
Upfront Points (as a percent)	20.50%
Redemption rate (as a percent)	99.58%	99.50%
Nontrading derivatives and other financial assets and liabilities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)		5.27%
Recovery rate (as a percent)	40.00%	10.72%
Upfront Points (as a percent)	18.78%
Redemption rate (as a percent)	74.69%	74.80%
Securities sold, not yet purchased | Trading account liabilities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Liabilities, fair value	$ 1,056,000,000
Securities sold, not yet purchased | Trading account liabilities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR log-normal volatility (as a percent)	12.86%
Securities sold, not yet purchased | Trading account liabilities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR log-normal volatility (as a percent)	75.50%
Securities sold, not yet purchased | Trading account liabilities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR log-normal volatility (as a percent)	61.73%
Securities sold, not yet purchased | Trading account liabilities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Liabilities, fair value		$ 152,000,000
Securities sold, not yet purchased | Trading account liabilities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price		0
Securities sold, not yet purchased | Trading account liabilities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price		217
Securities sold, not yet purchased | Trading account liabilities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price		87.78
Fixed income securities
Fair Value Inputs Assets Liabilities Quantitative Information
Price for instrument valued at par	$ 100
Fixed income securities | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price for instrument valued at par	0
Fixed income securities | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price for instrument valued at par	100
Mortgage-backed securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	509,000,000	1,287,000,000
Mortgage-backed securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	5.50	3.45
Mortgage-backed securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	113.48	109.21
Mortgage-backed securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price	61.74	78.25
Mortgage-backed securities | Yield analysis
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 368,000,000	$ 1,377,000,000
Mortgage-backed securities | Yield analysis | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	1.90%	0.50%
Mortgage-backed securities | Yield analysis | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	14.54%	14.07%
Mortgage-backed securities | Yield analysis | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	4.34%	4.83%
State and municipal, foreign government, corporate, and other debt securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 3,308,000,000	$ 3,761,000,000
State and municipal, foreign government, corporate, and other debt securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	15	0
State and municipal, foreign government, corporate, and other debt securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	103.60	217
State and municipal, foreign government, corporate, and other debt securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price	89.93	79.41
State and municipal, foreign government, corporate, and other debt securities | Cash flow
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 1,513,000,000	$ 1,719,000,000
State and municipal, foreign government, corporate, and other debt securities | Cash flow | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	0.35%	0.20%
State and municipal, foreign government, corporate, and other debt securities | Cash flow | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	6.00%	6.00%
State and municipal, foreign government, corporate, and other debt securities | Cash flow | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	2.30%	2.51%
Equity securities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 69,000,000	$ 3,499,000,000
Equity securities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	0.48
Redemption rate (as a percent)		41.21%
WAL (in years)		1 year 6 months
Equity securities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	104
Redemption rate (as a percent)		41.21%
WAL (in years)		1 year 6 months
Equity securities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price	22.19
Redemption rate (as a percent)		41.21%
WAL (in years)		1 year 6 months
Equity securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	58,000,000
Asset-backed securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	2,454,000,000	$ 3,075,000,000
Asset-backed securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	4	5.55
Asset-backed securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	100	100.21
Asset-backed securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price	71.51	71.57
Non-marketable equity securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 726,000,000	473,000,000
Non-marketable equity securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price		$ 0
Discount to price (as a percent)	0.00%	0.00%
Price-to-book ratio		0.0019
Non-marketable equity securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price		$ 132.78
Discount to price (as a percent)	90.00%	90.00%
Price-to-book ratio		0.0109
Non-marketable equity securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price		$ 46.66
Discount to price (as a percent)	13.36%	10.89%
Price-to-book ratio		0.0060
Non-marketable equity securities | Comparables Analysis
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 565,000,000	$ 633,000,000
Non-marketable equity securities | Comparables Analysis | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	$ 0
EBITDA multiples	6.80	6.80
Price-to-book ratio	0.0032
Non-marketable equity securities | Comparables Analysis | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	$ 113.23
EBITDA multiples	10.10	10.80
Price-to-book ratio	0.0103
Non-marketable equity securities | Comparables Analysis | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price	$ 54.40
EBITDA multiples	8.62	9.05
Price-to-book ratio	0.0087
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 1,496,000,000	$ 1,337,000,000
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR log-normal volatility (as a percent)	12.86%	29.02%
Interest rate (as a percent)	(0.51%)	0.00%
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR log-normal volatility (as a percent)	75.50%	137.02%
Interest rate (as a percent)	5.76%	2.03%
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR log-normal volatility (as a percent)	61.73%	37.90%
Interest rate (as a percent)	2.80%	0.27%
Loans | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 79,000,000	$ 892,000,000
Loans | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price		0
Loans | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price		106.98
Loans | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price		40.69
Loans | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	258,000,000	$ 750,000,000
Loans | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	31.55
Yield (as a percent)		1.50%
Loans | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price	105.74
Yield (as a percent)		4.50%
Loans | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price	56.46
Yield (as a percent)		2.52%
Loans | Yield analysis | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 221,000,000
Yield (as a percent)	2.75%
Loans | Yield analysis | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	20.00%
Loans | Yield analysis | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	11.09%
Loans | Cash flow
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets		$ 524,000,000
Loans | Cash flow | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)		0.29%
Loans | Cash flow | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)		5.00%
Loans | Cash flow | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)		1.05%
Mortgage servicing rights | Cash flow
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 1,473,000,000	$ 1,690,000,000
Mortgage servicing rights | Cash flow | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	4.20%	0.00%
WAL (in years)	3 years 6 months 11 days	3 years 4 months 17 days
Mortgage servicing rights | Cash flow | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	20.56%	23.32%
WAL (in years)	7 years 2 months 27 days	7 years 5 months 23 days
Mortgage servicing rights | Cash flow | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	9.32%	6.83%
WAL (in years)	5 years 9 months 29 days	5 years 6 months

FAIR VALUE MEASUREMENT - Ite167

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Nonrecurring Basis (Details) - Nonrecurring - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Level 2
Items Measured at Fair Value on a Nonrecurring Basis
Loans held-for-sale	$ 3,389	$ 6,752
Other real estate owned	15	15
Loans	586	836
Total assets	3,990	7,603
Level 3
Items Measured at Fair Value on a Nonrecurring Basis
Loans held-for-sale	2,413	3,574
Other real estate owned	60	92
Loans	790	337
Total assets	3,263	4,003
Fair value
Items Measured at Fair Value on a Nonrecurring Basis
Loans held-for-sale	5,802	10,326
Other real estate owned	75	107
Loans	1,376	1,173
Total assets	$ 7,253	$ 11,606

FAIR VALUE MEASUREMENT - Val168

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Nonrecurring Fair Value Measurements (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	$ (112,000,000)	$ (238,000,000)
Loans held-for-sale
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(2,000,000)	(79,000,000)
Other real estate owned
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(5,000,000)	(17,000,000)
Loans
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(105,000,000)	(142,000,000)
Nonrecurring | Level 3
Valuation techniques and inputs
Total assets	3,263,000,000	4,003,000,000
Nonrecurring | Level 3 | Loans held-for-sale | Price-based
Valuation techniques and inputs
Total assets	2,413,000,000	3,486,000,000
Nonrecurring | Level 3 | Loans held-for-sale | Price-based | Minimum
Valuation techniques and inputs
Price	0	0
Nonrecurring | Level 3 | Loans held-for-sale | Price-based | Maximum
Valuation techniques and inputs
Price	100	100
Nonrecurring | Level 3 | Loans held-for-sale | Price-based | Weighted Average
Valuation techniques and inputs
Price	93.08	81.05
Nonrecurring | Level 3 | Discount to price | Price-based
Valuation techniques and inputs
Total assets		$ 90,000,000
Nonrecurring | Level 3 | Other real estate owned | Price-based
Valuation techniques and inputs
Total assets	59,000,000
Nonrecurring | Level 3 | Other real estate owned | Price-based | Minimum
Valuation techniques and inputs
Price	$ 64.65
Discount to price (as a percent)	0.34%	0.34%
Appraised Value		$ 0
Nonrecurring | Level 3 | Other real estate owned | Price-based | Maximum
Valuation techniques and inputs
Price	$ 74.39
Discount to price (as a percent)	13.00%	13.00%
Appraised Value		$ 8,518,230
Nonrecurring | Level 3 | Other real estate owned | Price-based | Weighted Average
Valuation techniques and inputs
Price	$ 66.21
Discount to price (as a percent)	3.10%	2.86%
Appraised Value		$ 3,813,045
Nonrecurring | Level 3 | Appraised value | Price-based
Valuation techniques and inputs
Total assets		2,000,000
Nonrecurring | Level 3 | Loans | Price-based
Valuation techniques and inputs
Total assets	$ 135,000,000	$ 87,000,000
Nonrecurring | Level 3 | Loans | Price-based | Minimum
Valuation techniques and inputs
Discount to price (as a percent)	0.25%	13.00%
Appraised Value	$ 25.80
Nonrecurring | Level 3 | Loans | Price-based | Maximum
Valuation techniques and inputs
Discount to price (as a percent)	13.00%	34.00%
Appraised Value	$ 26,400,000
Nonrecurring | Level 3 | Loans | Price-based | Weighted Average
Valuation techniques and inputs
Discount to price (as a percent)	8.34%	7.99%
Appraised Value	$ 6,462,734.68
Nonrecurring | Level 3 | Loans | Cash flow
Valuation techniques and inputs
Total assets	431,000,000
Nonrecurring | Level 3 | Loans | Cash flow | Minimum
Valuation techniques and inputs
Price	3.25
Nonrecurring | Level 3 | Loans | Cash flow | Maximum
Valuation techniques and inputs
Price	105
Nonrecurring | Level 3 | Loans | Cash flow | Weighted Average
Valuation techniques and inputs
Price	59.61
Nonrecurring | Level 3 | Loans | Recovery Analysis
Valuation techniques and inputs
Total assets	197,000,000	$ 157,000,000
Nonrecurring | Level 3 | Loans | Recovery Analysis | Minimum
Valuation techniques and inputs
Forward price (as a percent)	2.90
Recovery rate (as a percent)		11.79%
Nonrecurring | Level 3 | Loans | Recovery Analysis | Maximum
Valuation techniques and inputs
Forward price (as a percent)	210
Recovery rate (as a percent)		60.00%
Nonrecurring | Level 3 | Loans | Recovery Analysis | Weighted Average
Valuation techniques and inputs
Forward price (as a percent)	$ 156.78
Recovery rate (as a percent)		23.49%

FAIR VALUE MEASUREMENT - Estima

FAIR VALUE MEASUREMENT - Estimate Fair Value of Financial Instruments Not Carried at Fair Value (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets
Loans	$ 3,486	$ 5,005
Liabilities
Deposits	929,406	907,887
Allowance for loan losses	12,060	12,626	$ 15,994	$ 19,648
Lease finance receivables	1,900	2,400
Corporate
Assets
Loans	3,457	4,971
Carrying value
Assets
Investments	52,100	41,700
Federal funds sold and securities borrowed or purchased under agreements to resell	103,600	81,700
Loans	607,000	597,500
Other financial assets	215,200	186,500
Liabilities
Deposits	928,200	906,300
Federal funds purchased and securities loaned or sold under agreements to repurchase	108,200	109,700
Long-term debt	179,900	176,000
Other financial liabilities	115,300	97,600
Fair value
Assets
Investments	52,000	42,000
Federal funds sold and securities borrowed or purchased under agreements to resell	103,600	81,700
Loans	604,500	599,400
Other financial assets	215,900	187,200
Liabilities
Deposits	927,600	896,700
Federal funds purchased and securities loaned or sold under agreements to repurchase	108,200	109,700
Long-term debt	185,500	180,800
Other financial liabilities	115,300	97,600
Fair value | Level 1
Assets
Investments	800	3,500
Federal funds sold and securities borrowed or purchased under agreements to resell	0	0
Loans	0	0
Other financial assets	8,200	6,900
Liabilities
Deposits	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase	0	0
Long-term debt	0	0
Other financial liabilities	0	0
Fair value | Level 2
Assets
Investments	48,600	36,400
Federal funds sold and securities borrowed or purchased under agreements to resell	98,500	77,400
Loans	7,000	6,000
Other financial assets	153,600	126,200
Liabilities
Deposits	789,700	749,400
Federal funds purchased and securities loaned or sold under agreements to repurchase	107,800	109,400
Long-term debt	156,500	153,800
Other financial liabilities	16,200	18,000
Fair value | Level 3
Assets
Investments	2,600	2,100
Federal funds sold and securities borrowed or purchased under agreements to resell	5,100	4,300
Loans	597,500	593,400
Other financial assets	54,100	54,100
Liabilities
Deposits	137,900	147,300
Federal funds purchased and securities loaned or sold under agreements to repurchase	400	300
Long-term debt	29,000	27,000
Other financial liabilities	99,100	79,600
Fair value | Level 3 | Corporate
Fair value measurements additional disclosures
Unfunded lending commitments	$ 5,200	$ 7,000

FAIR VALUE ELECTIONS - Changes

FAIR VALUE ELECTIONS - Changes in Fair Value Gains (Losses) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Federal funds sold and securities borrowed or purchased under agreements to resell selected portfolios of securities purchased under agreements to resell and securities borrowed
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	$ (89)	$ (153)
Trading account assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	404	(305)
Investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(25)	57
Corporate
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	40	(192)
Consumer loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	0	3
Loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	40	(189)
Mortgage servicing rights
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(36)	104
Certain mortgage loans (HFS)
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	284	331
Other assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	376	0
Total other assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	624	435
Total assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	954	(155)
Interest-bearing deposits
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(50)	(94)
Federal funds purchased and securities loaned or sold under agreements to repurchase selected portfolios of securities sold under agreements to repurchase and securities loaned
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	45	3
Trading account liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	105	(60)
Short-term borrowings
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(61)	(59)
Long-term debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(935)	343
Total liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	$ (896)	$ 133

FAIR VALUE ELECTIONS - Valuatio

FAIR VALUE ELECTIONS - Valuation Adjustments, Fair Value Option for Financial Assets and Financial Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Value Option Quantitative Disclosures
Gain (loss) on change in estimated fair value of debt liabilities due to change in company's own credit risk	$ (538)	$ 367
Balance of non-accrual loans or loans more than 90 days past due	0	0
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	0	0
Certain loans and other credit product
Fair Value Option Quantitative Disclosures
Changes in fair value due to instrument-specific credit risk gain (loss)	76	(221)
Certain loans and other credit product | Trading assets
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of (less than) fair value	758	980
Balance of non-accrual loans or loans more than 90 days past due	0	5
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	0	13
Certain loans and other credit product | Loans
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of (less than) fair value	18	280
Balance of non-accrual loans or loans more than 90 days past due	1	2
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	1	1
Certain debt host contracts across unallocated precious metals accounts
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	600	600
Certain Investments in Unallocated Precious Metals | Forward derivative contract | Purchased
Fair Value Option Quantitative Disclosures
Derivative notionals	17,200
Certain Investments in Unallocated Precious Metals | Forward derivative contract | Sold
Fair Value Option Quantitative Disclosures
Derivative notionals	12,400
Mortgage loans
Fair Value Option Quantitative Disclosures
Aggregate unpaid principal balance in excess of (less than) fair value	8	20
Carrying amount | Certain loans and other credit product | Trading assets
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	9,824	9,314
Carrying amount | Certain loans and other credit product | Loans
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	3,486	5,005
Carrying amount | Certain mortgage loans (HFS)
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	915	745
Fair value | Certain loans and other credit product
Fair Value Option Quantitative Disclosures
Unfunded lending commitments	$ 1,828	$ 2,113

FAIR VALUE ELECTIONS - Certain

FAIR VALUE ELECTIONS - Certain Structured and Non-Structured Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 24,300	$ 22,800
Long-term debt
Certain non-structured liabilities
Aggregate unpaid principal balance in excess of (less than) fair value, long-term	(128)	1,569
Long-term debt | Carrying amount
Certain non-structured liabilities
Carrying amount reported on the Consolidated Balance Sheet	26,254	25,293
Short-term borrowings
Certain non-structured liabilities
Aggregate unpaid principal balance in excess of (less than) fair value, short-term	(61)	130
Short-term borrowings | Carrying amount
Certain non-structured liabilities
Carrying amount reported on the Consolidated Balance Sheet	2,700	1,207
Interest Rate Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	10,600	9,600
Foreign Exchange Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	200	300
Equity Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	12,300	9,900
Commodity Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	300	1,400
Credit Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 900	$ 1,600

PLEDGED ASSETS, COLLATERAL, 173

PLEDGED ASSETS, COLLATERAL, GUARANTEES AND COMMITMENTS - Pledged Assets (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Carrying Values of Significant Components of Pledged Assets
Investment securities	$ 161,914	$ 210,604
Loans	231,833	203,568
Trading account assets	84,371	88,463
Total	478,118	502,635
Cash and due from banks	6,800	5,000
Fair value of collateral received that may be resold or repledged	378,100	347,500
Pledged collateral that may not be sold or repledged	$ 388,000	$ 396,000

PLEDGED ASSETS, COLLATERAL, 174

PLEDGED ASSETS, COLLATERAL, GUARANTEES AND COMMITMENTS - Lease Commitments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pledged Assets, Collateral, Guarantees and Commitments [Abstract]
Rental expense	$ 1,100	$ 1,300	$ 1,400
Future Minimum Annual Rentals
2,017	1,151
2,018	1,006
2,019	854
2,020	679
2,021	531
Thereafter	2,655
Total	$ 6,876

PLEDGED ASSETS, COLLATERAL, 175

PLEDGED ASSETS, COLLATERAL, GUARANTEES AND COMMITMENTS - Guarantees (Details)	12 Months Ended
	Dec. 31, 2016USD ($)trustmargin	Dec. 31, 2015USD ($)
Maximum potential amount of future payments
Expire Within One Year	$ 207,400,000,000	$ 198,000,000,000
Expire After One Year	197,800,000,000	203,900,000,000
Total amount outstanding	405,200,000,000	401,900,000,000
Carrying value	1,183,000,000	2,027,000,000
Compensation for standard representations and warranties	0
Stated or notional amounts included in the indemnification clauses	$ 0
Number of trusts funded by the reinsurer | trust	2
Fair value of securities in trusts funded by reinsurer relating to indemnification	$ 7,000,000,000	6,300,000,000
Liability related to long-term care insurance indemnification	0	0
Cash collateral available to reimburse losses realized under guarantees and indemnifications	45,000,000,000	52,000,000,000
Available-for-sale securities, pledged to creditors	38,000,000,000	33,000,000,000
Letters of credit in favor of the Company held as collateral	5,400,000,000	4,200,000,000
Investment Grade
Maximum potential amount of future payments
Total amount outstanding	118,400,000,000	127,400,000,000
Non-Investment Grade
Maximum potential amount of future payments
Total amount outstanding	17,500,000,000	19,600,000,000
Not rated
Maximum potential amount of future payments
Total amount outstanding	269,300,000,000	254,900,000,000
Financial standby letters of credit
Maximum potential amount of future payments
Expire Within One Year	26,000,000,000	23,800,000,000
Expire After One Year	67,100,000,000	73,000,000,000
Total amount outstanding	93,100,000,000	96,800,000,000
Carrying value	141,000,000	152,000,000
Financial standby letters of credit | Investment Grade
Maximum potential amount of future payments
Total amount outstanding	66,800,000,000	69,200,000,000
Financial standby letters of credit | Non-Investment Grade
Maximum potential amount of future payments
Total amount outstanding	13,400,000,000	15,400,000,000
Financial standby letters of credit | Not rated
Maximum potential amount of future payments
Total amount outstanding	12,900,000,000	12,200,000,000
Performance guarantees
Maximum potential amount of future payments
Expire Within One Year	7,500,000,000	7,400,000,000
Expire After One Year	3,600,000,000	4,100,000,000
Total amount outstanding	11,100,000,000	11,500,000,000
Carrying value	19,000,000	23,000,000
Performance guarantees | Investment Grade
Maximum potential amount of future payments
Total amount outstanding	6,300,000,000	6,600,000,000
Performance guarantees | Non-Investment Grade
Maximum potential amount of future payments
Total amount outstanding	4,000,000,000	4,100,000,000
Performance guarantees | Not rated
Maximum potential amount of future payments
Total amount outstanding	800,000,000	800,000,000
Derivative instruments considered to be guarantees
Maximum potential amount of future payments
Expire Within One Year	7,200,000,000	3,600,000,000
Expire After One Year	80,000,000,000	74,900,000,000
Total amount outstanding	87,200,000,000	78,500,000,000
Carrying value	747,000,000	1,779,000,000
Derivative instruments considered to be guarantees | Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Derivative instruments considered to be guarantees | Non-Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Derivative instruments considered to be guarantees | Not rated
Maximum potential amount of future payments
Total amount outstanding	87,200,000,000	78,500,000,000
Loans sold with recourse
Maximum potential amount of future payments
Expire Within One Year	0	0
Expire After One Year	200,000,000	200,000,000
Total amount outstanding	200,000,000	200,000,000
Carrying value	12,000,000	17,000,000
Repurchase reserve for Consumer mortgages representations and warranties	107,000,000	152,000,000
Loans sold with recourse | Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Loans sold with recourse | Non-Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Loans sold with recourse | Not rated
Maximum potential amount of future payments
Total amount outstanding	200,000,000	200,000,000
Securities lending indemnifications
Maximum potential amount of future payments
Expire Within One Year	80,300,000,000	79,000,000,000
Expire After One Year	0	0
Total amount outstanding	80,300,000,000	79,000,000,000
Carrying value	0	0
Securities lending indemnifications | Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Securities lending indemnifications | Non-Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Securities lending indemnifications | Not rated
Maximum potential amount of future payments
Total amount outstanding	80,300,000,000	79,000,000,000
Credit card merchant processing
Maximum potential amount of future payments
Expire Within One Year	86,400,000,000	84,200,000,000
Expire After One Year	0	0
Total amount outstanding	86,400,000,000	84,200,000,000
Carrying value	0	0
Maximum potential contingent liability related to bankcard and private-label merchant processing services	86,000,000,000	84,000,000,000
Credit card merchant processing | Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Credit card merchant processing | Non-Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Credit card merchant processing | Not rated
Maximum potential amount of future payments
Total amount outstanding	86,400,000,000	84,200,000,000
Credit card arrangements with partners
Maximum potential amount of future payments
Expire Within One Year	0
Expire After One Year	1,500,000,000
Total amount outstanding	1,500,000,000
Carrying value	206,000,000
Credit card arrangements with partners | Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0
Credit card arrangements with partners | Non-Investment Grade
Maximum potential amount of future payments
Total amount outstanding	0
Credit card arrangements with partners | Not rated
Maximum potential amount of future payments
Total amount outstanding	1,500,000,000
Custody indemnifications and other
Maximum potential amount of future payments
Expire Within One Year	0	0
Expire After One Year	45,400,000,000	51,700,000,000
Total amount outstanding	45,400,000,000	51,700,000,000
Carrying value	58,000,000	56,000,000
Custody indemnifications and other | Investment Grade
Maximum potential amount of future payments
Total amount outstanding	45,300,000,000	51,600,000,000
Custody indemnifications and other | Non-Investment Grade
Maximum potential amount of future payments
Total amount outstanding	100,000,000	100,000,000
Custody indemnifications and other | Not rated
Maximum potential amount of future payments
Total amount outstanding	$ 0	0
Futures and Over the Counter Derivatives Clearing
Maximum potential amount of future payments
Number of types of margin | margin	2
Amount of cash initial margin collected and remitted	$ 9,400,000,000	$ 4,300,000,000

PLEDGED ASSETS, COLLATERAL, 176

PLEDGED ASSETS, COLLATERAL, GUARANTEES AND COMMITMENTS - Credit Commitments and Lines of Credit (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Credit Commitments
Credit commitments	$ 968,296	$ 888,661
Commercial and similar letters of credit
Credit Commitments
Credit commitments	5,736	6,102
One-to four-family residential mortgages
Credit Commitments
Credit commitments	2,838	3,196
Revolving open-end loans secured by one-to four-family residential properties
Credit Commitments
Credit commitments	13,405	14,726
Commercial real estate, construction and land development
Credit Commitments
Credit commitments	10,781	10,522
Credit card lines
Credit Commitments
Credit commitments	664,335	573,057
Commercial and other consumer loan commitments
Credit Commitments
Credit commitments	259,934	271,076
Other commitments and contingencies
Credit Commitments
Credit commitments	11,267	$ 9,982
U.S.
Credit Commitments
Credit commitments	762,029
U.S. | Commercial and similar letters of credit
Credit Commitments
Credit commitments	1,103
U.S. | One-to four-family residential mortgages
Credit Commitments
Credit commitments	1,166
U.S. | Revolving open-end loans secured by one-to four-family residential properties
Credit Commitments
Credit commitments	11,912
U.S. | Commercial real estate, construction and land development
Credit Commitments
Credit commitments	9,281
U.S. | Credit card lines
Credit Commitments
Credit commitments	569,747
U.S. | Commercial and other consumer loan commitments
Credit Commitments
Credit commitments	166,433
U.S. | Other commitments and contingencies
Credit Commitments
Credit commitments	2,387
Outside U.S.
Credit Commitments
Credit commitments	206,267
Outside U.S. | Commercial and similar letters of credit
Credit Commitments
Credit commitments	4,633
Outside U.S. | One-to four-family residential mortgages
Credit Commitments
Credit commitments	1,672
Outside U.S. | Revolving open-end loans secured by one-to four-family residential properties
Credit Commitments
Credit commitments	1,493
Outside U.S. | Commercial real estate, construction and land development
Credit Commitments
Credit commitments	1,500
Outside U.S. | Credit card lines
Credit Commitments
Credit commitments	94,588
Outside U.S. | Commercial and other consumer loan commitments
Credit Commitments
Credit commitments	93,501
Outside U.S. | Other commitments and contingencies
Credit Commitments
Credit commitments	$ 8,880

CONTINGENCIES (Details)

CONTINGENCIES (Details) CAD in Millions, $ in Millions, € in Billions

Dec. 14, 2016CAD

Feb. 26, 2016USD ($)plaintiff

Dec. 15, 2015USD ($)

Jun. 16, 2015EUR (€)

Aug. 29, 2014USD ($)

Jul. 22, 2014USD ($)

Jan. 14, 2014USD ($)

Oct. 20, 2008USD ($)claim

Jan. 31, 2016action

Dec. 31, 2016USD ($)loantrustactionClass

Sep. 07, 2016trust

Nov. 24, 2015trust

Sep. 08, 2015trust

Nov. 24, 2014trust

Jun. 18, 2014trust

Aug. 20, 2013USD ($)

Feb. 08, 2012USD ($)

Dec. 31, 2007USD ($)

Contingencies

Possible unaccrued loss

$ 3,000

Mortgage-backed securities trustee actions

Contingencies

Loss Contingency, Number of Mortgage-Backed Securities Trusts Company Served as Trustee | trust

48

Number of MBS trusts dismissed from claims | trust

24

Number of MBS trusts | trust

27

27

Number of MBS trusts allowed to proceed with claim | trust

3

3

Residential Mortgage-Backed Securities Investor Actions and Repurchase Claims

Contingencies

Number of actions filed | action

6

Loss Contingency, Private-label Securitizations, Number | trust

4

Number of claims dismissed | action

3

Number of claims pending | action

3

Number of loans | loan

2,900

Lehman Brothers Bankruptcy

Contingencies

Proofs of claims

$ 2,600

Bankruptcy claims clearing obligations amount to avoid from setoff related to terminated derivative contracts

2,000

Bankruptcy claim clearing obligations amount to avoid from setoff

$ 500

Tribune Company bankruptcy

Contingencies

Business acquisition price LBO

$ 11,000

Financing of Storage at Quingdao and Penglai Ports | Fraud litigation

Contingencies

Loss contingency damages sought

$ 285

In Re Citigroup Inc. Securities Litigation | Mortgage-backed securities trustee actions

Contingencies

Aggregate original purchase amount

$ 191

Aggregate original purchase amount of the purchases covered by tolling agreements

$ 500

Fixed Income Shares, Series M | Mortgage-backed securities trustee actions

Contingencies

Number of MBS trusts | trust

24

Number of additional mortgage-based securities trusts | trust

1

Abu Dhabi Investment Authority

Contingencies

Third party equity investment

7,500

Antitrust Litigation

Contingencies

Payments for legal settlements

$ 400

BELAND v. ROYAL BANK OF CANADA, ET AL. AND STAINES v. ROYAL BANK OF CANADA, ET AL

Contingencies

Litigation settlement for (against), amount | CAD

CAD 21

Interchange Fees Litigation

Contingencies

Litigation settlement for (against), amount

$ (6,050)

Period of collecting interchange fees

8 months

In Re LIBOR-based Financial Instruments Antitrust Litigation

Contingencies

Number of putative classes of plaintiffs | Class

2

Oceanografia Fraud and Related Matters

Contingencies

Loss contingency damages sought

$ 1,100

Number of plaintiffs | plaintiff

39

Parmalat

Contingencies

Number of claims settled | claim

3

Damages awarded

$ 431

$ 431

Parmalat | Milan Court of Appeal | Citibank, N.A.

Contingencies

Loss contingency damages sought | €

€ 1.8

Minimum | Abu Dhabi Investment Authority

Contingencies

Estimate of possible loss

$ 2,000

$ 4,000

CONDENSED CONSOLIDATING FINA178

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Statements of Income and Comprehensive Income (Details) - USD ($) $ in Millions		3 Months Ended								12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Revenues
Dividends from subsidiaries										$ 0		$ 0		$ 0
Interest revenue	[1]									57,615		58,551		61,683
Interest revenue—intercompany										0		0		0
Interest expense	[1]									12,511		11,921		13,690
Interest expense—intercompany										0		0		0
Net interest revenue	[1]									45,104		46,630		47,993
Commissions and fees	[1]									10,521		11,848		13,032
Commissions and fees—intercompany										0		0		0
Principal transactions	[1]									7,585		6,008		6,698
Principal transactions—intercompany										0		0		0
Other income										6,665		11,868		9,496
Other income—intercompany										0		0		0
Total non-interest revenues	[1]									24,771		29,724		29,226
Total revenues, net of interest expense		$ 17,012	$ 17,760	$ 17,548	$ 17,555	$ 18,456	$ 18,692	$ 19,470	$ 19,736	69,875	[1]	76,354	[1]	77,219	[1]
Provisions for credit losses and for benefits and claims		1,792	1,736	1,409	2,045	2,514	1,836	1,648	1,915	6,982		7,913		7,467
Operating expenses
Compensation and benefits	[1]									20,970		21,769		23,959
Compensation and benefits—intercompany										0		0		0
Other operating										20,446		21,846		31,092
Other operating—intercompany										0		0		0
Total operating expenses		10,120	10,404	10,369	10,523	11,134	10,669	10,928	10,884	41,416	[1]	43,615	[1]	55,051	[1]
Equity in undistributed income of subsidiaries										0		0		0
Income (loss) from continuing operations before income taxes										21,477		24,826		14,701
Provision for income taxes		1,509	1,733	1,723	1,479	1,403	1,881	2,036	2,120	6,444		7,440		7,197
Income from continuing operations		3,591	3,887	4,047	3,508	3,405	4,306	4,858	4,817	15,033		17,386		7,504
Loss from discontinued operations, net of taxes		(3)	(30)	(23)	(2)	(45)	(10)	6	(5)	(58)		(54)		(2)
Net income before attribution of noncontrolling interests		3,588	3,857	4,024	3,506	3,360	4,296	4,864	4,812	14,975		17,332		7,502
Noncontrolling interests		15	17	26	5	25	5	18	42	63		90		192
Citigroup’s net income		3,573	3,840	3,998	3,501	3,335	4,291	4,846	4,770	14,912		17,242		7,310
Comprehensive income
Add: Other comprehensive income (loss)										(3,022)		(6,128)		(4,083)
Total comprehensive income										11,890		11,114		3,227
Add: Other comprehensive income (loss) attributable to noncontrolling interests										(56)		(83)		(106)
Noncontrolling interests		$ 15	$ 17	$ 26	$ 5	$ 25	$ 5	$ 18	$ 42	63		90		192
Citigroup’s total comprehensive income										11,897		11,121		3,313
Consolidating adjustments
Revenues
Dividends from subsidiaries										(15,570)		(13,500)		(8,900)
Interest revenue										0		0		0
Interest revenue—intercompany										0		0		0
Interest expense										0		0		0
Interest expense—intercompany										0		0		0
Net interest revenue										0		0		0
Commissions and fees										0		0		0
Commissions and fees—intercompany										0		0		0
Principal transactions										0		0		0
Principal transactions—intercompany										0		0		0
Other income										0		0		0
Other income—intercompany										0		0		0
Total non-interest revenues										0		0		0
Total revenues, net of interest expense										(15,570)		(13,500)		(8,900)
Provisions for credit losses and for benefits and claims										0		0		0
Operating expenses
Compensation and benefits										0		0		0
Compensation and benefits—intercompany										0		0		0
Other operating										0		0		0
Other operating—intercompany										0		0		0
Total operating expenses										0		0		0
Equity in undistributed income of subsidiaries										(871)		(4,601)		(816)
Income (loss) from continuing operations before income taxes										(16,441)		(18,101)		(9,716)
Provision for income taxes										0		0		0
Income from continuing operations										(16,441)		(18,101)		(9,716)
Loss from discontinued operations, net of taxes										0		0		0
Net income before attribution of noncontrolling interests										(16,441)		(18,101)		(9,716)
Noncontrolling interests										0		0		0
Citigroup’s net income										(16,441)		(18,101)		(9,716)
Comprehensive income
Add: Other comprehensive income (loss)										(4,751)		6,492		4,566
Total comprehensive income										(21,192)		(11,609)		(5,150)
Add: Other comprehensive income (loss) attributable to noncontrolling interests										0		0		0
Noncontrolling interests										0		0		0
Citigroup’s total comprehensive income										(21,192)		(11,609)		(5,150)
Citigroup parent company | Reportable legal entities
Revenues
Dividends from subsidiaries										15,570		13,500		8,900
Interest revenue										7		9		12
Interest revenue—intercompany										3,008		2,880		3,109
Interest expense										4,419		4,563		5,055
Interest expense—intercompany										209		(475)		(618)
Net interest revenue										(1,613)		(1,199)		(1,316)
Commissions and fees										0		0		0
Commissions and fees—intercompany										(20)		0		0
Principal transactions										(1,025)		1,012		13
Principal transactions—intercompany										24		(1,733)		(672)
Other income										2,599		3,294		1,037
Other income—intercompany										(2,095)		(3,054)		(131)
Total non-interest revenues										(517)		(481)		247
Total revenues, net of interest expense										13,440		11,820		7,831
Provisions for credit losses and for benefits and claims										0		0		0
Operating expenses
Compensation and benefits										22		(58)		158
Compensation and benefits—intercompany										36		59		38
Other operating										482		271		1,572
Other operating—intercompany										217		247		212
Total operating expenses										757		519		1,980
Equity in undistributed income of subsidiaries										871		4,601		816
Income (loss) from continuing operations before income taxes										13,554		15,902		6,667
Provision for income taxes										(1,358)		(1,340)		(643)
Income from continuing operations										14,912		17,242		7,310
Loss from discontinued operations, net of taxes										0		0		0
Net income before attribution of noncontrolling interests										14,912		17,242		7,310
Noncontrolling interests										0		0		0
Citigroup’s net income										14,912		17,242		7,310
Comprehensive income
Add: Other comprehensive income (loss)										(3,022)		(6,128)		(4,083)
Total comprehensive income										11,890		11,114		3,227
Add: Other comprehensive income (loss) attributable to noncontrolling interests										0		0		0
Noncontrolling interests										0		0		0
Citigroup’s total comprehensive income										11,890		11,114		3,227
CGMHI | Reportable legal entities
Revenues
Dividends from subsidiaries										0		0		0
Interest revenue										4,586		4,389		4,210
Interest revenue—intercompany										545		272		144
Interest expense										1,429		997		1,010
Interest expense—intercompany										1,649		1,295		1,258
Net interest revenue										2,053		2,369		2,086
Commissions and fees										4,305		4,854		5,185
Commissions and fees—intercompany										246		214		95
Principal transactions										5,602		10,365		(1,115)
Principal transactions—intercompany										(2,868)		(8,709)		3,822
Other income										225		426		425
Other income—intercompany										105		1,079		1,206
Total non-interest revenues										7,615		8,229		9,618
Total revenues, net of interest expense										9,668		10,598		11,704
Provisions for credit losses and for benefits and claims										0		0		0
Operating expenses
Compensation and benefits										4,719		5,003		5,156
Compensation and benefits—intercompany										0		0		0
Other operating										1,635		1,948		6,082
Other operating—intercompany										1,138		1,164		1,651
Total operating expenses										7,492		8,115		12,889
Equity in undistributed income of subsidiaries										0		0		0
Income (loss) from continuing operations before income taxes										2,176		2,483		(1,185)
Provision for income taxes										746		537		600
Income from continuing operations										1,430		1,946		(1,785)
Loss from discontinued operations, net of taxes										0		0		0
Net income before attribution of noncontrolling interests										1,430		1,946		(1,785)
Noncontrolling interests										(13)		9		8
Citigroup’s net income										1,443		1,937		(1,793)
Comprehensive income
Add: Other comprehensive income (loss)										(116)		(125)		194
Total comprehensive income										1,327		1,812		(1,599)
Add: Other comprehensive income (loss) attributable to noncontrolling interests										0		0		0
Noncontrolling interests										(13)		9		8
Citigroup’s total comprehensive income										1,314		1,821		(1,591)
Other Citigroup subsidiaries and eliminations
Revenues
Dividends from subsidiaries										0		0		0
Interest revenue										53,022		54,153		57,461
Interest revenue—intercompany										(3,553)		(3,152)		(3,253)
Interest expense										6,663		6,361		7,625
Interest expense—intercompany										(1,858)		(820)		(640)
Net interest revenue										44,664		45,460		47,223
Commissions and fees										6,216		6,994		7,847
Commissions and fees—intercompany										(226)		(214)		(95)
Principal transactions										3,008		(5,369)		7,800
Principal transactions—intercompany										2,844		10,442		(3,150)
Other income										3,841		8,148		8,034
Other income—intercompany										1,990		1,975		(1,075)
Total non-interest revenues										17,673		21,976		19,361
Total revenues, net of interest expense										62,337		67,436		66,584
Provisions for credit losses and for benefits and claims										6,982		7,913		7,467
Operating expenses
Compensation and benefits										16,229		16,824		18,645
Compensation and benefits—intercompany										(36)		(59)		(38)
Other operating										18,329		19,627		23,438
Other operating—intercompany										(1,355)		(1,411)		(1,863)
Total operating expenses										33,167		34,981		40,182
Equity in undistributed income of subsidiaries										0		0		0
Income (loss) from continuing operations before income taxes										22,188		24,542		18,935
Provision for income taxes										7,056		8,243		7,240
Income from continuing operations										15,132		16,299		11,695
Loss from discontinued operations, net of taxes										(58)		(54)		(2)
Net income before attribution of noncontrolling interests										15,074		16,245		11,693
Noncontrolling interests										76		81		184
Citigroup’s net income										14,998		16,164		11,509
Comprehensive income
Add: Other comprehensive income (loss)										4,867		(6,367)		(4,760)
Total comprehensive income										19,865		9,797		6,749
Add: Other comprehensive income (loss) attributable to noncontrolling interests										(56)		(83)		(106)
Noncontrolling interests										76		81		184
Citigroup’s total comprehensive income										$ 19,885		$ 9,795		$ 6,827
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.

CONDENSED CONSOLIDATING FINA179

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets
Cash and due from banks	$ 23,043	$ 20,900	$ 32,108	$ 29,885
Cash and due from banks—intercompany	0	0
Federal funds sold and resale agreements	236,813	219,675
Federal funds sold and resale agreements—intercompany	0	0
Trading account assets	243,925	241,215
Trading account assets—intercompany	0	0
Investments	353,304	342,955
Loans, net of unearned income	624,369	617,617
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	(12,060)	(12,626)	(15,994)	$ (19,648)
Total loans, net	612,309	604,991
Advances to subsidiaries	0	0
Investments in subsidiaries	0	0
Other assets	322,683	301,474
Other assets—intercompany	0	0
Total assets	1,792,077	1,731,210
Liabilities and equity
Deposits	929,406	907,887
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	141,821	146,496
Federal funds purchased and securities loaned or sold—intercompany	0	0
Trading account liabilities	139,045	117,512
Trading account liabilities—intercompany	0	0
Short-term borrowings, at fair value	30,701	21,079
Short-term borrowings—intercompany	0	0
Long-term debt, at fair value	206,178	201,275
Long-term debt—intercompany	0	0
Advances from subsidiaries	0	0
Other liabilities	118,783	113,869
Other liabilities, intercompany	0	0
Stockholders' equity	226,143	223,092	$ 211,696
Total liabilities and equity	1,792,077	1,731,210
Other assets	128,008	133,743
Consolidating adjustments
Assets
Cash and due from banks	0	0
Cash and due from banks—intercompany	0	0
Federal funds sold and resale agreements	0	0
Federal funds sold and resale agreements—intercompany	0	0
Trading account assets	0	0
Trading account assets—intercompany	0	0
Investments	0	0
Loans, net of unearned income	0	0
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	0	0
Total loans, net	0	0
Advances to subsidiaries	0	0
Investments in subsidiaries	(226,279)	(221,362)
Other assets	0	0
Other assets—intercompany	0	0
Total assets	(226,279)	(221,362)
Liabilities and equity
Deposits	0	0
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	0	0
Federal funds purchased and securities loaned or sold—intercompany	0	0
Trading account liabilities	0	0
Trading account liabilities—intercompany	0	0
Short-term borrowings, at fair value	0	0
Short-term borrowings—intercompany	0	0
Long-term debt, at fair value	0	0
Long-term debt—intercompany	0	0
Advances from subsidiaries	0	0
Other liabilities	0	0
Other liabilities, intercompany	0	0
Stockholders' equity	(226,279)	(221,362)
Total liabilities and equity	(226,279)	(221,362)
Citigroup parent company
Liabilities and equity
Long-term debt, at fair value	147,333
Other assets	20,700	42,700
Citigroup parent company | Reportable legal entities
Assets
Cash and due from banks	0	0
Cash and due from banks—intercompany	142	124
Federal funds sold and resale agreements	0	0
Federal funds sold and resale agreements—intercompany	0	0
Trading account assets	6	0
Trading account assets—intercompany	1,173	1,032
Investments	173	484
Loans, net of unearned income	0	0
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	0	0
Total loans, net	0	0
Advances to subsidiaries	143,154	104,405
Investments in subsidiaries	226,279	221,362
Other assets	23,734	25,819
Other assets—intercompany	27,845	58,199
Total assets	422,506	411,425
Liabilities and equity
Deposits	0	0
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	0	0
Federal funds purchased and securities loaned or sold—intercompany	0	185
Trading account liabilities	0	0
Trading account liabilities—intercompany	1,006	1,036
Short-term borrowings, at fair value	0	146
Short-term borrowings—intercompany	0	0
Long-term debt, at fair value	147,333	141,914
Long-term debt—intercompany	0	0
Advances from subsidiaries	41,258	36,453
Other liabilities	3,466	3,560
Other liabilities, intercompany	4,323	6,274
Stockholders' equity	225,120	221,857
Total liabilities and equity	422,506	411,425
CGMHI | Reportable legal entities
Assets
Cash and due from banks	870	592
Cash and due from banks—intercompany	3,820	1,403
Federal funds sold and resale agreements	196,236	178,178
Federal funds sold and resale agreements—intercompany	12,270	15,035
Trading account assets	121,484	124,731
Trading account assets—intercompany	907	1,765
Investments	335	402
Loans, net of unearned income	575	1,068
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	0	(3)
Total loans, net	575	1,065
Advances to subsidiaries	0	0
Investments in subsidiaries	0	0
Other assets	46,095	36,860
Other assets—intercompany	38,207	30,737
Total assets	420,799	390,768
Liabilities and equity
Deposits	0	0
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	122,320	122,459
Federal funds purchased and securities loaned or sold—intercompany	25,417	22,042
Trading account liabilities	87,714	62,386
Trading account liabilities—intercompany	868	2,045
Short-term borrowings, at fair value	1,356	188
Short-term borrowings—intercompany	35,596	34,916
Long-term debt, at fair value	8,128	2,530
Long-term debt—intercompany	41,287	51,171
Advances from subsidiaries	0	0
Other liabilities	57,430	55,482
Other liabilities, intercompany	7,894	10,967
Stockholders' equity	32,789	26,582
Total liabilities and equity	420,799	390,768
Other Citigroup subsidiaries and eliminations
Assets
Cash and due from banks	22,173	20,308
Cash and due from banks—intercompany	(3,962)	(1,527)
Federal funds sold and resale agreements	40,577	41,497
Federal funds sold and resale agreements—intercompany	(12,270)	(15,035)
Trading account assets	122,435	116,484
Trading account assets—intercompany	(2,080)	(2,797)
Investments	352,796	342,069
Loans, net of unearned income	623,794	616,549
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	(12,060)	(12,623)
Total loans, net	611,734	603,926
Advances to subsidiaries	(143,154)	(104,405)
Investments in subsidiaries	0	0
Other assets	252,854	238,795
Other assets—intercompany	(66,052)	(88,936)
Total assets	1,175,051	1,150,379
Liabilities and equity
Deposits	929,406	907,887
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	19,501	24,037
Federal funds purchased and securities loaned or sold—intercompany	(25,417)	(22,227)
Trading account liabilities	51,331	55,126
Trading account liabilities—intercompany	(1,874)	(3,081)
Short-term borrowings, at fair value	29,345	20,745
Short-term borrowings—intercompany	(35,596)	(34,916)
Long-term debt, at fair value	50,717	56,831
Long-term debt—intercompany	(41,287)	(51,171)
Advances from subsidiaries	(41,258)	(36,453)
Other liabilities	57,887	54,827
Other liabilities, intercompany	(12,217)	(17,241)
Stockholders' equity	194,513	196,015
Total liabilities and equity	1,175,051	1,150,379
Up to 30 days | Citigroup parent company
Liabilities and equity
Placements with term of less than 30 days	$ 6,800	$ 33,900

CONDENSED CONSOLIDATING FINA180

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities of continuing operations		$ 53,932	$ 39,737	$ 46,343
Cash flows from investing activities of continuing operations
Purchases of investments		(211,402)	(242,362)	(258,992)
Proceeds from sales of investments	[1]	132,183	141,470	135,824
Proceeds from maturities of investments		65,525	82,047	94,117
Change in deposits with banks		(25,311)	15,488	40,916
Change in loans		(39,761)	1,353	1,170
Proceeds from sales and securitizations of loans		18,140	9,610	4,752
Proceeds from significant disposals	[2]	265	5,932	346
Payments due to transfers of net liabilities associated with significant disposals	[2],[3]	0	(18,929)	(1,255)
Change in federal funds sold and securities borrowed or purchased under agreements to resell		(17,138)	22,895	14,467
Changes in investments and advances—intercompany		0	0	0
Other investing activities		(2,089)	(2,621)	(2,763)
Net cash provided by (used in) investing activities of continuing operations		(79,588)	14,883	28,582
Cash flows from financing activities of continuing operations
Dividends paid		(2,287)	(1,253)	(633)
Issuance of preferred stock		2,498	6,227	3,699
Redemption of preferred stock				0
Treasury stock acquired		(9,290)	(5,452)	(1,232)
Proceeds (repayments) from issuance of long-term debt, net		8,346	(8,224)	7,913
Proceeds (repayments) from issuance of long-term debt—intercompany, net		0	0	0
Change in deposits		24,394	8,555	(48,336)
Change in federal funds purchased and repos		(4,675)	(26,942)	(30,074)
Change in short-term borrowings		9,622	(37,256)	(1,099)
Net change in short-term borrowings and other advances—intercompany		0	0	0
Capital contributions from parent		0	0	0
Other financing activities		(316)	(428)	(508)
Net cash provided by (used in) financing activities of continuing operations		28,292	(64,773)	(70,270)
Effect of exchange rate changes on cash and cash equivalents		(493)	(1,055)	(2,432)
Discontinued operations
Net cash used in discontinued operations				0
Change in cash and due from banks		2,143	(11,208)	2,223
Cash and due from banks at beginning of period		20,900	32,108	29,885
Cash and due from banks at end of period		23,043	20,900	32,108
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the year for income taxes		4,359	4,978	4,632
Cash paid during the year for interest		12,067	12,031	14,001
Non-cash investing activities
Decrease in net loans associated with significant disposals reclassified to HFS		0	(9,063)	0
Decrease in investments associated with significant disposals reclassified to HFS		0	(1,402)	0
Decrease in goodwill and intangible assets associated with significant disposals reclassified to HFS		0	(223)	0
Decrease in deposits associated with banks with significant disposals reclassified to HFS		0	(404)	0
Change in loans due to consolidation/deconsolidation of VIEs		0	0	(374)
Transfers to loans HFS from loans		13,900	28,600	15,100
Transfers to OREO and other repossessed assets		165	276	321
Non-cash financing activities
Decrease in deposits associated with reclassifications to HFS		0	0	(20,605)
Decrease in long-term debt associated with significant disposals reclassified to HFS		0	(4,673)	0
Increase in short-term borrowings due to consolidation of VIEs		0	0	500
Decrease in long-term debt due to deconsolidation of VIEs		0	0	(864)
Consolidating adjustments
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities of continuing operations		0	0	0
Cash flows from investing activities of continuing operations
Purchases of investments		0	0	0
Proceeds from sales of investments		0	0	0
Proceeds from maturities of investments		0	0	0
Change in deposits with banks		0	0	0
Change in loans		0	0	0
Proceeds from sales and securitizations of loans		0	0	0
Proceeds from significant disposals		0	0	0
Payments due to transfers of net liabilities associated with significant disposals			0	0
Change in federal funds sold and securities borrowed or purchased under agreements to resell		0	0	0
Changes in investments and advances—intercompany		0	0	0
Other investing activities		0	0	0
Net cash provided by (used in) investing activities of continuing operations		0	0	0
Cash flows from financing activities of continuing operations
Dividends paid		0	0	0
Issuance of preferred stock		0	0	0
Redemption of preferred stock				0
Treasury stock acquired		0	0	0
Proceeds (repayments) from issuance of long-term debt, net		0	0	0
Proceeds (repayments) from issuance of long-term debt—intercompany, net		0	0	0
Change in deposits		0	0	0
Change in federal funds purchased and repos		0	0	0
Change in short-term borrowings		0	0	0
Net change in short-term borrowings and other advances—intercompany		0	0	0
Capital contributions from parent		0	0	0
Other financing activities		0	0	0
Net cash provided by (used in) financing activities of continuing operations		0	0	0
Effect of exchange rate changes on cash and cash equivalents		0	0	0
Discontinued operations
Net cash used in discontinued operations				0
Change in cash and due from banks		0	0	0
Cash and due from banks at beginning of period		0	0	0
Cash and due from banks at end of period		0	0	0
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the year for income taxes		0	0	0
Cash paid during the year for interest		0	0	0
Non-cash investing activities
Decrease in net loans associated with significant disposals reclassified to HFS			0
Decrease in investments associated with significant disposals reclassified to HFS			0
Decrease in goodwill and intangible assets associated with significant disposals reclassified to HFS			0
Decrease in deposits associated with banks with significant disposals reclassified to HFS			0
Change in loans due to consolidation/deconsolidation of VIEs				0
Transfers to loans HFS from loans		0	0	0
Transfers to OREO and other repossessed assets		0	0	0
Non-cash financing activities
Decrease in deposits associated with reclassifications to HFS				0
Decrease in long-term debt associated with significant disposals reclassified to HFS			0
Increase in short-term borrowings due to consolidation of VIEs				0
Decrease in long-term debt due to deconsolidation of VIEs				0
Citigroup parent company | Reportable legal entities
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities of continuing operations		12,777	27,825	5,940
Cash flows from investing activities of continuing operations
Purchases of investments		0	0	0
Proceeds from sales of investments		3,024	0	41
Proceeds from maturities of investments		234	237	155
Change in deposits with banks		0	0	0
Change in loans		0	0	0
Proceeds from sales and securitizations of loans		0	0	0
Proceeds from significant disposals		0	0	0
Payments due to transfers of net liabilities associated with significant disposals			0	0
Change in federal funds sold and securities borrowed or purchased under agreements to resell		0	0	0
Changes in investments and advances—intercompany		(18,083)	(35,548)	(7,986)
Other investing activities		0	3	5
Net cash provided by (used in) investing activities of continuing operations		(14,825)	(35,308)	(7,785)
Cash flows from financing activities of continuing operations
Dividends paid		(2,287)	(1,253)	(633)
Issuance of preferred stock		2,498	6,227	3,699
Redemption of preferred stock				0
Treasury stock acquired		(9,290)	(5,452)	(1,232)
Proceeds (repayments) from issuance of long-term debt, net		7,005	127	(3,636)
Proceeds (repayments) from issuance of long-term debt—intercompany, net		0	0	0
Change in deposits		0	0	0
Change in federal funds purchased and repos		0	0	0
Change in short-term borrowings		(164)	(845)	749
Net change in short-term borrowings and other advances—intercompany		4,620	9,106	3,297
Capital contributions from parent		0	0	0
Other financing activities		(316)	(428)	(507)
Net cash provided by (used in) financing activities of continuing operations		2,066	7,482	1,737
Effect of exchange rate changes on cash and cash equivalents		0	0	0
Discontinued operations
Net cash used in discontinued operations				0
Change in cash and due from banks		18	(1)	(108)
Cash and due from banks at beginning of period		124	125	233
Cash and due from banks at end of period		142	124	125
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the year for income taxes		351	111	235
Cash paid during the year for interest		4,397	4,916	5,632
Non-cash investing activities
Decrease in net loans associated with significant disposals reclassified to HFS			0
Decrease in investments associated with significant disposals reclassified to HFS			0
Decrease in goodwill and intangible assets associated with significant disposals reclassified to HFS			0
Decrease in deposits associated with banks with significant disposals reclassified to HFS			0
Change in loans due to consolidation/deconsolidation of VIEs				0
Transfers to loans HFS from loans		0	0	0
Transfers to OREO and other repossessed assets		0	0	0
Non-cash financing activities
Decrease in deposits associated with reclassifications to HFS				0
Decrease in long-term debt associated with significant disposals reclassified to HFS			0
Increase in short-term borrowings due to consolidation of VIEs				0
Decrease in long-term debt due to deconsolidation of VIEs				0
CGMHI | Reportable legal entities
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities of continuing operations		20,662	12,336	(10,915)
Cash flows from investing activities of continuing operations
Purchases of investments		(4)	(4)	(188)
Proceeds from sales of investments		0	53	42
Proceeds from maturities of investments		0	0	0
Change in deposits with banks		(3,643)	(8,414)	4,183
Change in loans		0	0	0
Proceeds from sales and securitizations of loans		0	0	0
Proceeds from significant disposals		0	0	0
Payments due to transfers of net liabilities associated with significant disposals			0	0
Change in federal funds sold and securities borrowed or purchased under agreements to resell		(15,293)	8,037	8,832
Changes in investments and advances—intercompany		(5,574)	1,044	3,549
Other investing activities		0	(101)	(72)
Net cash provided by (used in) investing activities of continuing operations		(24,514)	615	16,346
Cash flows from financing activities of continuing operations
Dividends paid		0	0	0
Issuance of preferred stock		0	0	0
Redemption of preferred stock				0
Treasury stock acquired		0	0	0
Proceeds (repayments) from issuance of long-term debt, net		5,916	(139)	(634)
Proceeds (repayments) from issuance of long-term debt—intercompany, net		(9,453)	12,557	1,131
Change in deposits		0	0	0
Change in federal funds purchased and repos		3,236	(27,442)	(15,268)
Change in short-term borrowings		1,168	(1,737)	143
Net change in short-term borrowings and other advances—intercompany		680	4,054	1,212
Capital contributions from parent		5,000	0	8,500
Other financing activities		0	0	0
Net cash provided by (used in) financing activities of continuing operations		6,547	(12,707)	(4,916)
Effect of exchange rate changes on cash and cash equivalents		0	0	0
Discontinued operations
Net cash used in discontinued operations				0
Change in cash and due from banks		2,695	244	515
Cash and due from banks at beginning of period		1,995	1,751	1,236
Cash and due from banks at end of period		4,690	1,995	1,751
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the year for income taxes		92	175	353
Cash paid during the year for interest		3,115	2,346	2,298
Non-cash investing activities
Decrease in net loans associated with significant disposals reclassified to HFS			0
Decrease in investments associated with significant disposals reclassified to HFS			0
Decrease in goodwill and intangible assets associated with significant disposals reclassified to HFS			0
Decrease in deposits associated with banks with significant disposals reclassified to HFS			0
Change in loans due to consolidation/deconsolidation of VIEs				0
Transfers to loans HFS from loans		0	0	0
Transfers to OREO and other repossessed assets		0	0	0
Non-cash financing activities
Decrease in deposits associated with reclassifications to HFS				0
Decrease in long-term debt associated with significant disposals reclassified to HFS			0
Increase in short-term borrowings due to consolidation of VIEs				0
Decrease in long-term debt due to deconsolidation of VIEs				0
Other Citigroup subsidiaries and eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities of continuing operations		20,493	(424)	51,318
Cash flows from investing activities of continuing operations
Purchases of investments		(211,398)	(242,358)	(258,804)
Proceeds from sales of investments		129,159	141,417	135,741
Proceeds from maturities of investments		65,291	81,810	93,962
Change in deposits with banks		(21,668)	23,902	36,733
Change in loans		(39,761)	1,353	1,170
Proceeds from sales and securitizations of loans		18,140	9,610	4,752
Proceeds from significant disposals		265	5,932	346
Payments due to transfers of net liabilities associated with significant disposals			(18,929)	(1,255)
Change in federal funds sold and securities borrowed or purchased under agreements to resell		(1,845)	14,858	5,635
Changes in investments and advances—intercompany		23,657	34,504	4,437
Other investing activities		(2,089)	(2,523)	(2,696)
Net cash provided by (used in) investing activities of continuing operations		(40,249)	49,576	20,021
Cash flows from financing activities of continuing operations
Dividends paid		0	0	0
Issuance of preferred stock		0	0	0
Redemption of preferred stock				0
Treasury stock acquired		0	0	0
Proceeds (repayments) from issuance of long-term debt, net		(4,575)	(8,212)	12,183
Proceeds (repayments) from issuance of long-term debt—intercompany, net		9,453	(12,557)	(1,131)
Change in deposits		24,394	8,555	(48,336)
Change in federal funds purchased and repos		(7,911)	500	(14,806)
Change in short-term borrowings		8,618	(34,674)	(1,991)
Net change in short-term borrowings and other advances—intercompany		(5,300)	(13,160)	(4,509)
Capital contributions from parent		(5,000)	0	(8,500)
Other financing activities		0	0	(1)
Net cash provided by (used in) financing activities of continuing operations		19,679	(59,548)	(67,091)
Effect of exchange rate changes on cash and cash equivalents		(493)	(1,055)	(2,432)
Discontinued operations
Net cash used in discontinued operations				0
Change in cash and due from banks		(570)	(11,451)	1,816
Cash and due from banks at beginning of period		18,781	30,232	28,416
Cash and due from banks at end of period		18,211	18,781	30,232
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the year for income taxes		3,916	4,692	4,044
Cash paid during the year for interest		4,555	4,769	6,071
Non-cash investing activities
Decrease in net loans associated with significant disposals reclassified to HFS			(9,063)
Decrease in investments associated with significant disposals reclassified to HFS			(1,402)
Decrease in goodwill and intangible assets associated with significant disposals reclassified to HFS			(223)
Decrease in deposits associated with banks with significant disposals reclassified to HFS			(404)
Change in loans due to consolidation/deconsolidation of VIEs				(374)
Transfers to loans HFS from loans		13,900	28,600	15,100
Transfers to OREO and other repossessed assets		$ 165	276	321
Non-cash financing activities
Decrease in deposits associated with reclassifications to HFS				(20,605)
Decrease in long-term debt associated with significant disposals reclassified to HFS			$ (4,673)
Increase in short-term borrowings due to consolidation of VIEs				500
Decrease in long-term debt due to deconsolidation of VIEs				$ (864)
[1]	Proceeds for 2016 include approximately $3.3 billion from the sale of Citi’s investment in China Guangfa Bank.
[2]	See Note 1 to the Consolidated Financial Statements for the adoption of ASU No. 2014-08 in the second quarter of 2014 and Note 2 for further information on significant disposals.
[3]	The payments associated with significant disposals result primarily from the sale of deposit liabilities.

SUBSEQUENT EVENT (Details)

SUBSEQUENT EVENT (Details) loan in Thousands, $ in Millions		3 Months Ended	12 Months Ended
		Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Jan. 31, 2017USD ($)loan
Subsequent Event [Line Items]
Loss on disposal	[1]		$ (404)	$ (3,210)	$ (452)
Subsequent event | Disposal Group, Disposed of by Sale, Not Discontinued Operations | US Mortgage Servicing Operations
Subsequent Event [Line Items]
Number of loans to be disposed of | loan						780
Loans, net						$ 97,000
Forecast | Subsequent event | Disposal Group, Disposed of by Sale, Not Discontinued Operations | US Mortgage Servicing Operations
Subsequent Event [Line Items]
Loss on disposal		$ 400
Decrease in mortgage servicing rights		$ 1,000
[1]	See Note 1 to the Consolidated Financial Statements for the adoption of ASU No. 2014-08 in the second quarter of 2014 and Note 2 for further information on significant disposals.

SELECTED QUARATERLY FINANCIA182

SELECTED QUARATERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended												12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Revenues, net of interest expense	$ 17,012	$ 17,760	$ 17,548	$ 17,555	$ 18,456	$ 18,692	$ 19,470	$ 19,736					$ 69,875	[1]	$ 76,354	[1]	$ 77,219	[1]
Operating expenses	10,120	10,404	10,369	10,523	11,134	10,669	10,928	10,884					41,416	[1]	43,615	[1]	55,051	[1]
Provisions for credit losses and for benefits and claims	1,792	1,736	1,409	2,045	2,514	1,836	1,648	1,915					6,982		7,913		7,467
Income from continuing operations before income taxes	5,100	5,620	5,770	4,987	4,808	6,187	6,894	6,937
Provision for income taxes	1,509	1,733	1,723	1,479	1,403	1,881	2,036	2,120					6,444		7,440		7,197
Income from continuing operations	3,591	3,887	4,047	3,508	3,405	4,306	4,858	4,817					15,033		17,386		7,504
Loss from discontinued operations, net of taxes	(3)	(30)	(23)	(2)	(45)	(10)	6	(5)					(58)		(54)		(2)
Net income before attribution of noncontrolling interests	3,588	3,857	4,024	3,506	3,360	4,296	4,864	4,812					14,975		17,332		7,502
Noncontrolling interests	15	17	26	5	25	5	18	42					63		90		192
Citigroup’s net income	$ 3,573	$ 3,840	$ 3,998	$ 3,501	$ 3,335	$ 4,291	$ 4,846	$ 4,770					$ 14,912		$ 17,242		$ 7,310
Basic
Income from continuing operations (in dollars per share)	$ 1.14	$ 1.25	$ 1.25	$ 1.11	$ 1.04	$ 1.36	$ 1.51	$ 1.51					$ 4.74	[2]	$ 5.43	[2]	$ 2.21	[2]
Net income (in dollars per share)	1.14	1.24	1.24	1.10	1.02	1.36	1.52	1.51					4.72	[2]	5.41	[2]	2.21	[2]
Diluted
Income from continuing operations (in dollars per share)	1.14	1.25	1.25	1.11	1.03	1.36	1.51	1.51					4.74	[2]	5.42	[2]	2.20	[2]
Net income (in dollars per share)	1.14	1.24	1.24	1.10	1.02	1.35	1.51	1.51					4.72	[2]	5.40	[2]	$ 2.20	[2]
Common stock price per share
High (in dollars per share)	61.09	47.90	47.33	51.13	55.87	60.34	57.39	54.26					61.09		55.87
Low (in dollars per share)	47.03	40.78	38.48	34.98	49.88	49	51.52	46.95					47.03		49.88
Close (in dollars per share)	59.43	47.23	42.39	41.75	51.75	49.61	55.24	51.52					$ 59.43		$ 51.75
Dividends per share of common stock (in dollars per share)	$ 0.16	$ 0.16	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
[1]	Certain prior-period revenue and expense lines and totals were reclassified to conform to the current period’s presentation. See Note 3 to the Consolidated Financial Statements.
[2]	Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.